The Auditing Countermeasures Under The Environment of Accounting Informationization

随着会计信息化建设的不断推进，由于传统审计的局限性所带来的不足就逐渐显现出来了。本文分析了会计信息化环境下传统审计的局限性，努力探索信息化环境下新的审计方式，即找到一种与信息化环境相适应的、先进的审计方式——信息化审计。由于计算机网络的快速发展，以远程联网审计为主流的信息化审计已涌现出来。它使得审计工作从事后审计转变为事后审计与事中审计相结合，从静态审计转变为静态审计与动态审计相结合，从现场审计转变为现场审计与远程审计相结合。信息化审计是审计技术与信息技术共同发展的必然产物，它是传统审计的一场革命。由于它是新形势下出现的一种审计方式，大多数人对它还不十分了解，因此，需要我们研究一些行之有效的对...Along with the development of accounting informationization，the disadvantage caused by the limitations of the traditional audit appeared. This paper analysis the limitation of the traditional audits under the informational environment of accounting, and try to probe the new auditing method under informational environment, that is to find an advanced auditing method which can fit in with the infor...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士(MPACC)学号：X20041105

气功在延缓某些心理功能衰老中的作用

对122名练气功二年以上老年人及90名从未练过气功的老年人用抑郁自评量表(SDS)、焦虑自评量表(SAS)、睡眠情况调查表等进行了调查:同时也进行了动作稳定性、同步听觉系列加法测验、符号划消测验等测查。结果表明气功对改善老年人的抑郁、焦虑症状,睡眠质量,以及动作稳定性等有一定作用

Expression of the coat protein gene of IHHNV in shrimp in Pichia Pastoris

对虾传染性皮下及造血组织坏死病毒是“须向OIE申报的甲壳动物重要疾病“之一。将该病毒主要结构蛋白基因克隆至毕赤酵母穿梭表达质粒PPIC9k,构建重组表达载体(命名为PPIC9k-IV),限制性内切酶bglⅡ对其进行酶切线性化,采用电穿孔法转化到毕赤酵母gS115宿主菌。采用PCr方法分析和g418筛选来鉴定重组的毕赤酵母,诱导表达的产物分别进行ElISA分析或WESTErn blOT免疫印迹鉴定,分泌表达产物分子量大小为40ku左右,原核表达时制备的兔抗对虾传染性皮下及造血组织坏死病毒衣壳蛋白的血清可与真核表达的目的蛋白发生特异性反应。The infectious hypodermal & haematopoietic necrosis virus is one of the main diseases of the penaeid shrimp.The gene of coat protein of IHHNV was constructed into Pichia Pastoris secretory expression vectors pPIC9K,named pPIC9K-IV.The recombinant plasmid pPIC9K-IV was linearized with BglⅡ,and then was transformed into Pichia Pastoris GS115 by electroporation.After PCR analysis and G418 screening,the pPIC9KIV recombinant was expressed with 0.8%(V/V) methanol.The expression product was confirmed by Western blot and ELISA analysis.The results showed that the coat protein was successfully expressed,its product was about 40ku,and could recognized specifically by rabbit polyclonal anti-serum.国家质检总局科技基金资助项目(2006IK015

生物医用聚乳酸纤维增强壳聚糖棒材

利用原位沉析法制备了聚乳酸纤维/壳聚糖复合棒材,对复合棒材的微观形貌、力学性能进行了表征.有机聚乳酸纤维和有机壳聚糖基体具有良好的相容性,纤维表面还会因氢键等作用和基体产生物理吸附及一定的分子链缠结,SEM结果表明,纤维与基体间形成了良好的界面作用.复合棒材因聚乳酸纤维的加入有效地提高了弯曲强度和模量.当添加8%(质量分数)11 mm长的纤维时,复合材料弯曲强度达到108.9 MPa,比壳聚糖提高了54.9%,复合棒材弯曲模量达到4.74 GPa,比壳聚糖提高了170.9%.聚乳酸纤维和壳聚糖均具有良好的生物相容性和可降解性,这种复合材料在可吸收内固定材料方面将具有广阔的用途

Absolute Asymmetric Synthesis and Resolution Mechanism of Chiralcis-bromoamminebis(ethylenediamine)cobalt(III) Bromide

分别用绝对不对称合成和改进的拆分方法制备标题配合物!-(+)D-cis-[CoBr(NH3)(en)2]Br2(1)和"-(-)D-cis-[CoBr(NH3)(en)2]Br2(2),以及制备了cis-[CoBr(NH3)(en)2]Br·22H2O(3)(en=1,2-乙二胺).用元素分析、差热-热重、旋光度、UV-Vis、CD光谱等对产物进行了表征.通过CD光谱法获得了绝对不对称合成Co(III)配合物的产物ee值分布图.当利用绝对不对称合成得到的手性Co(III)配合物去“逆向拆分”外消旋溴代樟脑磺酸铵[NH4(dl-BCS)]时只获得部分拆分,初步认为这与交互拆分过程中阴阳离子之间的有效手性识别有关,对于手性Co(III)配合物的绝对不对称合成还提出了一个新的反应机理,即“催化-结晶诱导”机理.The absolute asymmetric synthesis of the title complexes ?撰-(+)D-cis-[CoBr(NH3)(en)2]Br2(1) and ?驻-(-)D-cis-[CoBr(NH3)(en)2]Br2(2)(en=1,2-ethylenediamine) as well as the improved optical resolution of cis-[CoBr(NH3)(en)2]Br2·2H2O(3) are described in detail. The products were characterized by means of elemental analysis, TG-DTA, optical rotation, UV-Vis, and CD spectra. The distribution of enantiomeric excess(ee) of cis-[CoBr(NH3)(en)2]Br2 in the absolute asymmetric synthesis was obtained by the measurements of their CD spectra. It was found that the complete resolution of rac-cis-[CoBr(NH3)(en)2]Br2·2H2O was achieved by use of NH4(d-BCS) (ammonium d-α-bromocamphor-π-sulfonate) or NH4(l-BCS) while NH4(dl-BCS) could only be partially resolved by chiral cis-[CoBr(NH3)(en)2]Br2 at the same condition. It is deduced that there are notable differences in the chiral discrimination of the reciprocal resolution between cis-[CoBr(NH3)(en)2]Br2 and NH4BCS. Moreover, a new "catalysis-crystal induction" mechanism in the preparation of the chiral Co(III) complex is put forward.国家自然科学基金(20171037,20373056);; 福建省自然科学基金(C0020001)资助项

原位增强羟基磷灰石/壳聚糖复合棒材

利用低温水溶液均相沉积法制备了磷酸钙盐微纤维;应用原位沉析法制备了壳聚糖(CS)三维棒材及羟基磷灰石(HA*)/CS复合棒材。XRD证实应用原位沉析法制备HA*/CS复合棒材过程中,磷酸钙盐转化为羟基磷灰石结构,尺寸为10~60μm,并用SEM对晶体形貌进行了表征,分析了转化机制。HA*/CS复合材料的微观形貌表明,HA*晶体在CS凝胶棒原位沉析的过程中析出而与CS基体形成镶嵌、相互咬合结构,且在基体中分散均匀,有效地提高了HA*与CS基体的界面连接作用,使力学性能显著提高。所制备的HA*/CS棒材随HA*含量的增大(在其饱和溶解度3.3 wt%范围内),复合材料的弯曲性能逐渐提高,当羟基磷灰石质量分数为3.3%时,复合材料的弯曲强度达到159.6 MPa,弯曲模量达到5.1 GPa,比CS基体分别提高85.6%和54.5%。HA*/CS复合棒材的弯曲强度和弯曲模量远高于松质骨,弯曲强度也比密质骨高

A luminescent gold(I)-copper(I) cluster with unprecedented carbon-centered trigonal prismatic hexagold

An unprecedented trigonal prismatic (mu(6)-C)Au(6) structure has been found in a novel gold(I)-copper(I) cluster with a hypercoordinated carbon, [CAu(6)Cu(2)(dppy)(6)](BF(4))(4); the incorporation of copper ions enhances the rigidity and integrity of the cluster and turns on the bright red solution luminescence.Natural Science Foundation of China[20973135, 90922011, 21021061]; 973 Program[2007CB815301

Methanol triggered ligand flip isomerization in a binuclear copper(I) complex and the luminescence response

Methanol drives the blue emissive complex, [Cu(2)(dppy)(3)(MeCN)]-(BF4)(2) (dppy = diphenylphosphino-pyridine), with a head-to-tail arrangement of the three bridging phosphine ligands to convert to its linkage isomer (head-to-head, green emissive) in the solid state, and the transformation could be reversibly realized through recrystallization in different solvents.Natural Science Foundation of China[20973135, 90922011, 21021061]; 973 Program[2007CB815301