法律环境、事务所规模与审计定价

我国是典型的转轨经济国家,制度变迁的速度非常快,本文主要考察我国法律环境对审计师行为的影响。我们主要沿着“法律环境——审计风险——审计定价“的逻辑推理来研究法律环境对审计师行为的影响,检验我国法律环境状况的改善是否会显著提高审计费用。我们研究发现,审计师收费会考虑到法律环境的影响,法律环境况状越好的地方,审计师收费越高;同时我们也考察了事务所规模对审计收费的影响,研究发现规模大的会计师事务所比规模小的会计师事务所审计收费要高,但在法律环境状况好的地方两者没有显著差异,大所的审计溢价在法律环境状况好的地方消失了。四川大学青年教师科研启动基金的阶段性成果之一;王良成申请国家自然科学基金项目的预研性成果之

Delay-Constrained Mobile Energy Charging in Wireless Sensor Networks

为了延长无线传感网的生存期,基于可充电的移动设备,研究设计了一种无线传感网中移动式能量补充的方法,移动节点可以在为传感器节点补充能量的同时收集数; 据.首先,通过将无线传感器网络监测区域分割为大小相同的子区域,该子区域内的节点组成一个簇;其次,以一个簇内的总能量为计算依据,设计移动节点的路径; 生成算法以确定能量高效的移动路线;最后,使用10种不同的随机网络拓扑图进行了仿真实验,以节点移动速度和时延为限制条件分别得到了对比数据.结果表明; ,本文提出的算法与NJNP( nearest-job-next with preemption)算法相比在时延相同的条件下( 800; s),生存期提升了6 000 s左右,在节点速度5 m/s条件下生存期提升了将近14 000; s.证明本文所提方法有效地提高了充电效率,延长了网络的生存期,可用于大规模的无线传感器网络.In order to prolong the lifetime of wireless sensor networks by using; energy-rechargeable mobile devices,this paper designs a mobile energy; replenishment method wherein a mobile element gathers data and recharges; sensors simultaneously. Firstly,the whole sensor network is divided into; several sub-regions equally and the sensors in each sub-region are; formed into a cluster. Secondly, considering the energy in a whole; cluster,the mobility path is designed to find the energy-efficient; mobile trace of the mobile element. Finally,in the simulation; experiment,we used ten different random network topologies to show the; comparisons with extensive simulation experiments under different; velocities and deadlines. The results indicate that the proposed; algorithm increases lifetime by approximately 6 000 s compared with; Nearest-Job-Next with Pre-emption( NJNP) under the deadline of 800 s.; Moreover,the proposed algorithm increases lifetime by approximately 14; 000 s compared with NJNP at velocity of 5 m/s. Thus,the proposed; algorithm can improve recharging efficiency and prolong the lifetime of; wireless sensor networks,which can be used in large-scale sensor; networks.国家自然科学基金资助项目; 福建省高等学校杰出青年科研人才培育计划资助项

Population genetic structure of three stocks of Acanthopagrus schlegelii based on mtDNA control region sequences

本研究通过控制区序列片段,分析来源于浙江东极(dJ)、广东澳头(AT)及海南万宁(Wn)海域3个黑棘鲷ACAnTHOPAgruS SCHlEgElII野生群体间的遗传多样性、遗传结构及群体历史动态。d-lOOP基因序列测定结果表明,3个群体88个个体长序列长度范围为715~716bP,共定义了59个单倍型,单倍型多样性0.949~0.985,核苷酸多样性0.0068~0.00901,表明选取的3个野生群体都具有较高的遗传多样性水平;由AMOVA分析结果可以看出,东极与澳头2个群体的遗传分化较为明显,其余群体间则无明显的遗传分化;构建的单倍型邻接关系树显示出3个群体未有明显的谱系结构,从而支持了可将黑棘鲷南方群体归为同一个管理单元的观点;中性检验及核苷酸不配对分布表明黑棘鲷经历过更新世晚期的群体扩张事件。地理历史事件、海流及人工增殖放流的影响可能是黑棘鲷各群体现有的遗传多样性和遗传结构的主要原因。In order to elucidate background information on the genetic diversity and population history of Acanthopagrus schlegelii, the genetic diversity, population genetic structure and demographic history of Dongji stock, Aotou stock and Wanning stock of the black porgy were analyzed based on the control region fragment of mitochondrial DNA in this study.The results showed that the sequences of 88 individuals of the three stocks were 715~716 bp in length and that there were 59 haplotypes.The value of haplotype diversity ranged from 0.949 to 0.985 and the nucleotide diversity, from 0.0068 to 0.00901.These results indicated that the three wild stocks presented a high level of genetic diversity.Significant population differentiation was detected for the two populations of Dongji stock and Aotou stock, while there was no significant genetic differentiation between Dongji stock and Wanning stock as well as between Aotou stock and Wanning stock.In addition, no obvious lineages and geographic clusters were found in the neighbor-joining tree, which supported the notion that unique management unit(MU) was recognized on the basis of the southern populations.Both neutrality tests and mismatch distribution analysis suggested a late Pleistocene population expansion for the three stocks.The genetic diversity and population genetic structure revealed were attributed to the absence of geographic barrier, influence of sea currents and human activities.海洋公益性行业科研专项项目(201005013、201105012

DYNAMIC of NUTRIENT ELEMENTS IN LITTERFALL of SUBTROPICAL RAIN FOREST of HEXI IN FUJIAN

探讨了福建和溪亚热带雨林主要营养元素通过凋落物的归还动态.结果表明，该森林一年中凋落物不同组分各元素的含量具有波动性，加权平均含量为n＞k＞CA＞Mg＞P（落果CA＝Mg、落枝CA＞k）。通过凋落物归还n、P、k、CA、Mg元素的年库流量，分别为87.41、3.82、40.80、28.81和15.32kgHM（-2），灰分量为284.57kgHM（-2），其中以落叶形式居最大，分别各占总量的73.4%、68.1%、.77.2%、72.9%、74.5%和79.9%；各元素的年库流量与年凋落物量的月分布相一致，有明显的季节性.森林地表残留物n、P、k、CA、Mg元素的累积储量.分别为54.83、2.45、9.69、17.0和9.25kgHM（-2）.五种元素在林下地表的滞留时间，分别为n0.61、P0.61、k0.23、CA0.56和Mg0.53年.Study on the dynamics of nutrient elements returned to the Forest Floor From litterFall in a subtropical rain Forest of Hexi in Fujian Province showed that the contents of elements in various Fractions of litterFall Fluctuated within a year, and the weighted'average contents of elements were in the order N>K>Ca>Mg>P(Ca=Mg For Fruit, Ca>K For branch).The annual Flows of N, P, K, Ca, Mg and ash From litterFall were 87.41, 3.82,40.80,28.81, 15.32 and 284.57kg hm-2, respectively.The pool amounts of N, P, K, Ca and Mg in residues on the Floor were 54.83, 2.45, 9.69, 17.0 and 9.25kg hm-2, respectively.The residence time of the Five elements on the Floor was 0.61, 0.61, 0.23, 0.56 and 0.53 year, respectively

准噶尔无叶豆的地理分布、群落学特征及生物生态学特性

准噶尔无叶豆(Eremosparton songoricum(Litv.)Vass.)是国家级保护植物。对该植物地理分布、群落特征及生物生态学特性进行的研究表明:①准噶尔无叶豆分布区和生态幅狭窄,在我国仅斑块状分布于新疆古尔班通古特沙漠腹地局部地段及沙漠东南缘的部分流动沙地上;②群落中包含植物14科33属37种,可划分为7个地理区系成分,其中,温带分布型属占75.76%。依据群落组成及外貌,划分为5个群丛,主要特点为:不表现为显著的景观植被,且小面积出现;结构简单,层次单调,植物组成均系适沙和耐沙的种类;整个群落以先锋性为特征。此外,群落不稳定,有逐步被其他类型的、相对稳定的群落所替代的趋势,具有时空分布的"暂时性";③具有"花多果少"的果实产量格局,2005年结实率为(15.36±2.16)%。呈"水泡状"或"干瘪状"的种子比率达(16.2±2.31)%,虫蛀率达(16.92±2.69)%;④种子向幼苗转化率低。依靠超强的水平根茎克隆能力来扩展种群空间。经综合分析,认为准噶尔无叶豆对生境高度专一,人为干扰破坏所带来的生境丧失将使该种受胁状态加剧。对该物种进行保护首先应加强现有生境的就地保护,减少人为破坏;其次,积极开展迁地保护生物学研究,建立苗圃,营造人工种群

On Teaching Reform and Practice at Biochemical Engineering Experiments

本文从工科专业实验课教学的重要性入手,阐述了进行生物工程专业实验课教学改革的必要性和重要意义,介绍了生物工程实验教学改革的相关体会。This article,based on the importance of the engineering experiments teaching,expounds the necessity and importance of the reform in Biochemical Engineering Experiments Teaching,and also introduces the experience about Biochemical Engineering Experiments Teaching reform

双能谷效应对N型掺杂Si基Ge材料载流子晶格散射的影响

性能优越的Si基高效发光材料与器件的制备一直是Si基光电集成电路中最具挑战性的课题之一.Si基Ge材料不仅与成熟的硅工艺相兼容,而且具有准直接带特性,被认为是实现Si基激光器最有希望的材料.对Si基Ge材料N型掺杂的研究有利于提示出其直接带发光增强机理.本文研究了N型掺杂Si基Ge材料导带电子的晶格散射过程.N型掺杂Si基Ge材料具有独特的双能谷（Γ能谷与L能谷）结构,它将通过以下两方面的竞争关系提高直接带导带底电子的占有率:一方面,处于Γ能谷的导带电子通过谷间光学声子的散射方式散射到L能谷;另一方面,处于L能谷的导带电子通过谷内光学声子散射以及二次谷间光学声子散射或者直接通过谷间光学声子散射的方式跃迁到Γ能谷.当掺杂浓度界于1017cm-3到1019cm-3时,适当提高N型掺杂浓度有利于提高直接带Γ能谷导带底电子占有率,进而提高Si基Ge材料直接带发光效率.国家自然科学基金青年基金(批准号:61604041);;福建省自然科学基金青年基金(基金号:2016J05147);;福建省教育厅2017年高校杰出青年科研人才培育计划项目;;福建工程学院校科研启动基金(批准号:GY-Z14073)资助的课题~

海洋储碳机制及区域碳氮硫循环耦合对全球变化的响应

海洋作为地球表面最大的活跃碳库,其碳收支在很大程度上决定了全球气候变化的走向.然而,海洋碳循环是一个多时空尺度的过程,相关的碳收支估算存在很大的; 不确定性,其控制过程与机理更是一个颇具挑战性的难题(胡敦欣等, 2015),特别是海洋储碳机制,是研究全球变化及应对的核心内容之一.国家重点研发计划专项全球变化及应对项