Earnings Management, Reputation of Credit Rating Agencies and the Difference of the Cost of Corporate Bonds

长期以来，由于历史和体制等特殊原因，我国直接融资和间接融资体系的发展并不均衡，经济发展和社会融资严重依赖银行贷款这一间接融资渠道，而直接融资的占比明显偏低。为优化社会融资结构，我国“十一五”和“十二五”规划纲要均提出“提高直接融资比重，积极发展债券市场”的重要战略举措。在政策的推动下，我国债券市场得以迅速发展壮大，市场容量和融资比例迅速提升。其中，公司债作为企业发债融资的重要选择之一，其发展问题成为理论界和实务界共同关注的重点。 现有研究表明企业发债前存在通过盈余管理提高信用评级并降低债券融资成本的动机，但发行人的这种盈余管理行为能够被投资者看穿并导致更高的融资成本。考虑到高低评级债券在盈余...For a long time, due to the history and system reasons, the development of direct financing and indirect financing in our country is not balanced. The economy and corporate finance heavily rely on bank loans, while the proportion of direct financing is obviously on the low side. To optimize the social financing structure, both the “eleven five-year plan” and the “twelfth five-year plan” proposed t...学位：管理学硕士院系专业：管理学院_财务学学号：3212013115061

确保馆藏信息交流与转换的一致性—— 美国馆藏说明标准述评

美国馆藏说明标准历经近40年的发展，发展较为成熟且修订经验丰富，但其发展过程并非一帆风顺，历经新旧标准的更迭、 两个标准的统一、标准的多次修订及再确认这样一个复杂漫长的过程。拟以美国馆藏说明标准原始文本为基础，结合翻译过程中的扩展研究与思考，从美国馆藏说明标准的发展历史、主要内容和特点、与其他标准之间的关系及数据项和数据元四个方面进行系统的梳理与分析，以期为我国馆藏说明标准的完善提供有益参考。国家社科基金项目“中美电子资源国家标准比较研究”(项目编号:16BTQ027)研究成果之

Determination and Food Safety Risk Assessment of Avermectin Residues in Grouper

建立高效液相色谱-串联质谱同时定量检测石斑鱼血浆、肌肉组织、肝脏组织中阿维菌素、伊维菌素、甲氨基阿维菌素苯甲酸盐方法。样品经乙腈提取,碱性氧化铝; 固相萃取柱和LC-C_(18)固相萃取柱串联净化, Thermo Hypersil Gold C_(18)色谱柱分离,10; mmol/L乙酸铵-0.1%甲酸溶液和乙腈梯度洗脱,电喷雾正离子模式下以多反应监测方式检测,基质匹配法外标定量。分别以环境水体中阿维菌素上下限质; 量浓度(4、8 ng/mL)、伊维菌素上下限质量浓度(6、12; ng/mL)作为受试质量浓度开展生物富集、消除实验,并对石斑鱼的食用安全进行了风险评估。结果表明,阿维菌素和伊维菌素在2.5~200; ng/mL范围内,甲氨基阿维菌素苯甲酸盐在0.25~20 ng/mL范围内,线性回归系数均大于0.99。方法检出限分别为2.5、2.5、0.25; ng/mL(血浆),1、1、0.1 mug/kg(肌肉组织), 2.5、2.5、0.25; mug/kg(肝脏组织),方法定量限分别为5、5、0.5 ng/mL(血浆),2、2、0.2 mug/kg(肌肉组织), 5、5、0.5; mug/kg(肝脏组织)。3个添加量的平均回收率为74.6%~93.6%,日内相对标准偏差为2.3%~10.9%,日间相对标准偏差为9.2%~1; 2.6%。阿维菌素、伊维菌素均属于非生物累积性物质,在石斑鱼体内代谢规律相同,均按一级动力学过程从体内消除。本研究条件下,环境水体中药物质量浓度; 是石斑鱼肌肉组织中药物残留质量浓度及消除时间的重要因素。为保证食用安全,环境水体中阿维菌素质量浓度达到4~8 ng/mL时,石斑鱼浸浴72; h后安全食用时间为22 d;环境水体中伊维菌素质量浓度达到6~12 ng/mL时,石斑鱼浸浴72 h后安全食用时间为39 d。A multi-residue method based on high performance liquid; chromatography-tandem mass spectrometry (HPLCMS/ MS) was developed for; the quantitative determination of abamectin, ivermectin and emamectin; benzoate in grouper plasma, muscle and liver. The target analytes were; extracted wtih acetonitrile and then cleaned up with an alkaline alumina; column/LC-C_(18) SPE column. The analytes were separated on a Thermo; Hypersil Gold C_(18) column by gradient elution with 0.1% formic acid-10; mmol/L ammonium acetate as mobile phase A and acetonitrile as mobile; phase B, and detected by multiple reaction monitoring (MRM) with; electrospray ionization (ESI) under positive ion mode. The target; compounds were quantified by the matrix-matched external standard; method. Both pesticides could move into water through various; environmental routes. Therefore, the bioaccumulation and elimination of; avermectin and ivermectin in groupers were studied by bath; administration at the upper and lower concentration limits (4 and 8; ng/mL for avermectin, and 6 and 12 ng/mL for ivermectin) in; environmental water. Meanwhile, the food safety risk of the pesticide; residues in fish was assessed. The results showed that the calibration; curves were linear R(2 > 0.99) in the concentration range of 2.5-200; ng/mL for abamectin and ivermectin and 0.25-20 ng/mL for emamectin; benzoate. The limits of detection (LOD) for abamectin, ivermectin and; emamectin benzoate were 2.5, 2.5 and 0.25 ng/mL in plasma, 1, 1 and 0.1; mug/kg in muscle, 2.5, 2.5 and 0.25 mug/kg in liver, respectively. The; limits of quantification (LOQ) were 5, 5 and 0.5 ng/mL in plasma, 2, 2; and 0.2 mug/kg in muscle, 5, 5 and 0.5 mug/kg in liver, respectively.; The average recoveries at three spiked levels ranged from 74.6% to; 93.6%. Intra-day and inter-day relative standard deviations (RSDs) were; 2.3%-10.9% and 9.2%-12.6%, respectively. Abamectin and ivermectin were; no-bioaccumulative substances and their elimination processes in grouper; conformed to a first order kinetics equation . Under the conditions of; this study, drug concentration was anm i portant factor affecting the; residual drug concentration and elimination time in grouper muscle; tissues. Gouper was safe fo rconsumption 22 and 39 days after 72 h bath; administration for 4-8 ng/mL abamectin and 6-12 ng/mL ivermectin,; respectively.福建省海洋经济创新发展区域示范项目(闽台重要海洋生物资源高值化开发技术公共服务平台);; 厦门南方海洋研究中心项目(福建重要海洋经济生物种质库与资源高效开发技术公共服务平台); 福建省海洋与渔业科技项目; 福建省海洋高新产业发展专项;; 国家海洋局海洋公益性行业科研专

雷帕霉素衍生物对胰岛的毒性研究

目的探讨雷帕霉素及其衍生物依维莫司、地磷莫司、佐他莫司对胰岛的毒性作用。方法采用小鼠胰岛素瘤细胞(MIN6)作为体外研究胰岛细胞的对象,分别在含有依维莫司、地磷莫司、佐他莫司的培养基中孵育MIN6细胞48小时,通过Brdu检测细胞增殖、CCK8检测细胞活力、PI检测细胞周期、流式细胞术检测细胞凋亡以及ELISA检测细胞分泌胰岛素功能,观察3种雷帕霉素衍生物对MIN6细胞的影响。结果我们发现3种雷帕霉素衍生物均会对MIN6细胞的增殖和活力产生抑制作用。在细胞周期和凋亡实验中,与阴性对照组比较,3种衍生物对MIN6细胞的影响呈现抑制G1期向S期转变的趋势和促进细胞凋亡的趋势,但差异没有统计学意义。另外,3种衍生物与雷帕霉素一样,均可减少MIN6细胞分泌胰岛素,差异具有统计学意义。结论雷帕霉素及其衍生物依维莫司、地磷莫司、佐他莫司均对胰岛产生一定毒性。国家自然科学基金项目(31271038,81302546

灾害护理课程的设计与实践

2009-2010 > Academic research: refereed > Publication in refereed journalVersion of RecordPublishe

RVM致炎细胞因子上调导致5-HT释放参与调控慢性术后疼痛

目的探讨延髓头端腹内侧部（RVM）内致炎细胞因子肿瘤坏死因子α（TNFα）和白介素-1β（IL-1β）释放增多导致5-羟色胺（5-HT）向脊髓释放增多在慢性术后疼痛（CPSP）模型中的作用。方法按照随机方式将SD 大鼠进行如下分组：对照组、皮肤/肌肉切开和牵拉（SMIR） （1d，7d）组、SMIR＋RVM内注射TNFα或IL-1β中和性抗体组、SMIR＋RVM内注射TNFα或IL-1β组、SMIR＋RVM内注射溶剂组，用up-down 方法测量大鼠50%机械刺激撤足阈值，免疫组化检测RVM内TNFα或IL-1β表达情况，酶联免疫吸附测定法 （ELISA）方法观察RVM及脊髓背角内5-HT含量的变化。结果SMIR可引起大鼠机械痛敏，表现为50%机械刺激撤足阈值下降，持续至少3周。SMIR后，RVM内神经元和星形胶质细胞中的TNFα和IL-1 ß表达上调。TNFα 或IL-1β 中和抗体（每天一次行SMIR术前30 min给予，共4次））微量注射入RVM可阻断SMIR引起的50%机械刺激撤足阈值下降，并可降低RVM及脊髓背角5-HT的含量。正常动物RVM内注射TNFα和IL-1 ß也可导致50%机械刺激撤足阈值下降，且引起RVM及脊髓内5-HT含量增加。结论RVM中致炎细胞因子增多可能通过引起5-HT释放增多参与调控SMIR后慢性术后疼痛的发生发展

应用调整的膳食平衡指数评价厦门市区成年居民膳食质量

目的利用调整的中国膳食平衡指数(dbI-07)综合评价厦门市城区18~65岁居民膳食质量,为开展营养干预提供依据。方法采用多阶段分层整群抽样方法于2010年10—12月对厦门市区6个社区居委会成年居民进行调查,采用连续3天24 H回顾法对其中的520人进行了膳食调查,采用dbI-07的评分方法评价厦门城区成年居民膳食质量水平。结果被调查的厦门市城区成年居民的膳食质量处于中度失衡状态,摄入不足和摄入过量并存;女性的摄入不足程度高于男性;各年龄段中,40~50岁人群摄入不足程度最高,摄入过量程度最低。结论被调查的厦门市城区成年居民水果、奶类及豆类摄入不足,肉类、食用油及盐类摄入过量;成年居民的主要膳食模式为A模式,且A模式反映了膳食中摄入不足与摄入过量的问题均较少,为最优模式。中央财政转移支付地方项

Preliminary exploration of the experiments teaching reform on water quality monitoring and evaluation course for preventive medicine majors

水质监测与评价是预防医学专业实验教学的重要组成部分,熟悉并掌握水质监测与评价的方法与流程,对于本专业学生毕业后从事疾病预防控制、卫生监督等工作具有举足轻重的作用。针对目前国内水质监测与评价实验教学中存在的问题,通过增加现场教学环节、拓展实验教学内容以及强化实验教学管理与分析质量控制等改革措施,将实验教学与校园环境监测紧密结合起来,以激发学生学习的积极性和主动性,培养学生独立思考问题、分析问题和解决问题的能力,进而为全面提高实验教学质量进行了有益的探索与尝试。Water quality monitoring and evaluation is an important part of experimental teaching for preventive medicine majors.Familiarizing with and mastering the methods and procedures of water quality monitoring and evaluation is crucial for students engaging in disease prevention and control or health supervision after graduation.Aiming at solving the existing problems in experimental teaching of water quality monitoring and evaluation, a series of reformative measures, including increasing the frequency of field experimental teaching, expanding the contents of experimental teaching, strengthening the management of experimental teaching, and analyzing quality control, were implemented; and experiment teaching was combined with monitoring of the campus environment.These measures aimed to stimulate students' initiative to learn, cultivate students' independent thinking and problem analyzing and solving skills, and therefore provide useful exploration and trials in comprehensively improving the quality of experimental teaching

反相高效液相色谱法分析盘基网柄菌对氨基酸的利用

为观察盘基网柄菌(Dictyostelium discoideum)在SIH培养基上对氨基酸的利用情况,以2,4-二硝基氯苯为衍生化试剂,研究了用反相高效液相色谱(RP-HPLC)测定氨基酸的方法.在60min内16种氨基酸达到基线分离,峰面积与氨基酸浓度的线性相关系数为0.992～0.999.对发酵液样品的分析结果表明,盘基网柄菌对赖氨酸的利用最为彻底,发酵后期赖氨酸已被消耗完全.蛋氨酸、色氨酸、精氨酸、组氨酸也较易被盘基网柄菌利用,而对天冬氨酸、谷氨酸、甘氨酸、苏氨酸、脯氨酸、缬氨酸的需求不大.这一代谢特点为改进盘基网柄菌培养基组成提供依据