会计准则国际趋同测定方法研究

会计国际趋同从形式上分为会计准则的趋同和会计实务的趋同,会计实务趋同是国际会计趋同的目标,会计准则趋同则是达到实务趋同的重要手段。文章的目的是探讨会计准则趋同程度的测定方法。在回顾和评述了算术平均值法、欧氏距离分析法、马氏距离分析法、相似系数法、Spearman相关系数法的基础上,提出了应用"欧氏距离平均值"测定会计准则国际趋同度的方法。黑龙江省科技厅留学归国人员资金资助项目(课题编号:lc06c10)的阶段性研究成

Anatomy and histology of the reprodustive system of Cymatium pileare

毛嵌线螺为雌雄异体。其雄性生殖系统包括精巢、贮精囊、输精管、前列腺、导精沟和阴茎 ;雌性生殖系统包括卵巢、输卵管、蛋白腺、受精囊、卵囊腺、交合囊和外生殖孔。前列腺、导精沟和阴茎中的精子输送通道均为开放型的管道。毛嵌线螺的精子包括具有“9+ 2”微管结构的头部和尾部。雄性个体右触角后的阴茎是从形态上区分雌雄个体的主要标志Cymatium pileare is gonochorism. Its male genital system comststs of testis, vesicula seminalis, vasdeferens prostate gland seminal groove and penis and its female genital system consists of ovary, oviduct,albumin gland, receptaculum seminis, capsule gland bursa copulatrix and vestibule. The sperm delivery ducts in prostate gland, seminal groove and penis are open, and the sperm comprises head and tail with central structure of "9+2" axoneme. The penis behnd the right tentacle of the male is the main morphological feature to be distinguished form the female.湖南省农业百项资助项目! (NB0 0 1

重组人RGD-FasL对胶质瘤细胞U138/U343/U373的体外抗肿瘤的活性分析

目的研究重组人RGD-FasL对3株胶质瘤细胞U138/U343/U373的杀伤作用及机制。方法采用RT-PCR方法、MTT比色法、DNA倍体分析、流式细胞术检测融合蛋白对3株胶质瘤细胞的杀伤作用;利用Western blot法探讨其作用机制。结果FasmRNA在U138和U343细胞中有表达,在U373细胞中未有可见表达;DcR3mRNA在3株细胞中均有表达,在U373细胞中强表达。采用流式细胞术检测肿瘤细胞表面两种受体的表达情况,结果与RT-PCR相符。U138细胞株对RGD-FasL敏感并呈剂量依赖性;U343细胞株对RGD-FasL相对敏感;U373细胞对RGD-FasL不敏感。用PI检测细胞周期与凋亡表明RGD-FasL能使U138/U343细胞停留在G1期,推迟进入S期,抑制细胞生长并诱导细胞发生凋亡。Western blot实验表明RGD-FasL作用细胞后caspase-8/3/9的表达升高,Bcl-2的表达降低。结论重组人RGD-FasL可以不同程度的诱导胶质瘤细胞凋亡,其机制与其受体的表达和caspase-8/3/9、Bcl-2的表达有关

Construction,expression,and purification of RGD-FasL and analysis of its activities

目的构建适于原核表达的重组蛋白RGD-FasL表达载体,并进行重组蛋白的表达纯化及抗肿瘤活性分析。方法通过重叠PCR将RGD序列插入到FasL基因的N端,获得RGD-FasL基因,构建pGEX-5X-1/RGD-FasL表达载体。转化大肠杆菌BL21(DE3),IPTG诱导表达,GST柱纯化。采用体外黏附实验、MTT比色法、流式细胞法检测融合蛋白的功能。结果通过重叠PCR获得了编码正确氨基酸序列的目的基因。目的蛋白以分泌的形式表达,表达量占菌体总蛋白的30%以上。纯化后,蛋白纯度达95%以上。体外黏附实验表明所纯化的融合蛋白可与宫颈癌Hela细胞发生特异结合。MTT比色法与流式细胞技术均表明纯化的融合蛋白能特异性地诱导肿瘤细胞发生凋亡。结论重组蛋白RGD-FasL表达载体的成功构建、表达、纯化及活性分析,为进一步的功能研究奠定了基础。 【英文摘要】 Objective To construct,express,and purify RGD-FasL gene and analysis its anti-tumor activities. Methods The RGD-FasL gene was constructed by overlapping PCR through inserting the sequence of RGD at the N-terminate of FasL gene,and then was inserted into vector pGEX-5X-1 and expressed efficiently in E.coli BL21(DE3) under optimization condition. The expressed products were purified by GST resin column. The function of recombined protein was detected by adhesion in vitro analysis,MTT colorimetric,and flow cyt..

诱骗受体DcR3的基因构建、表达及特异性鉴定

目的:构建适于原核表达的人诱骗受体DcR3基因,并进行重组蛋白的表达纯化及特异性鉴定。方法:查得人DcR3cDNA全序列,将其分段设计引物,通过重叠PCR获得DcR3基因。构建pET-22b(+)/DcR3表达载体,转化大肠杆菌Rosseta-gami,IPTG诱导表达,Ni柱纯化。采用ELISA进行特异性鉴定。结果:通过重叠PCR获得了编码正确氨基酸序列的目的基因。目的蛋白以包涵体的形式表达,表达量占菌体总蛋白的30%以上。纯化后,蛋白纯度达95%以上。ELISA结果表明所纯化的蛋白可与抗DcR3抗体发生特异结合。结论:诱骗受体DcR3基因的成功构建、表达及纯化,为进一步的功能研究奠定了基础

Preparation,characterization,and application of monoclonal antibodies against human decoy receptor 3

目的制备抗DcR3单克隆抗体(mAb),鉴定其生物学特性,并应用于ELISA、Western blot、Flowcytometry(FCM)检测。方法以纯化的可溶性DcR3(sDcR3)免疫Balb/c小鼠,采用杂交瘤技术制备抗DcR3 mAb。用Ig亚类ELISA试剂盒鉴定抗DcR3mAb的亚类。用ELISA方法测定抗DcR3 mAb与sDcR3结合的特性,SDS-PAGE鉴定抗DcR3 mAb与SW480细胞上清中DcR3结合的特性,以鉴定mAb的特性。用间接ELISA法检测腹水mAb的效价、亲和常数并进行表位分析。Western blot检测mAb的特异性及应用,并用所获抗DcR3单克隆抗体(mAb)通过流式细胞仪检测肿瘤细胞表面DcR3的表达水平。结果获得4株可分泌DcR3 mAb的杂交瘤细胞系ZZ-393、ZZ-394、ZZ-151和ZZ-268。其中DcR3 mAb ZZ-268(下文简称为ZZ-268)的Ig亚类为IgG1(κ型);腹水效价为1×10-5;亲和常数为1.28×109水平;ZZ-268和ZZ-151可识别与其他2种抗体不同的抗原表位;Western blot证实,获得的ZZ-268... 【英文摘要】 Objective To prepare monoclonal antibodies mAb against DcR3,characterize their biological properties and apply them to ELISA,Flow cytometry,and Western blot detection.Methods Balb/c mice were immunized with soluble DcR3(sDcR3) for preparing mAb by using hybridoma technique.Ig subclass and specificity of mAbs were analyzed by ELISA and SDS-PAGE,respectively.The titres,relative affinity,and epitopes of mAbs in ascitic fluid were determined by indirect ELISA.The specificity and application of mAb were detected...厦门大学科研启动资金(Z03103);; 厦门市科技计划项目(3502Z20083008)资

ST段抬高型急性心肌梗死院前溶栓治疗中国专家共识

急性心肌梗死仍然严重威胁我国人民健康,在我国广大城乡地区,形势更为严峻[1,2]。及时救治急性心肌梗死患者,降低死亡率和保护心脏功能刻不容缓。鉴于我国的实际情况,院前溶栓治疗在大城市以外的城乡地区具有重要意义。为此,中国医师协会胸痛专业委员会及中国医学救援协会心血管急救分会专门组织有关专家制订了本共识,旨在帮助院前医疗急救人员对急性心肌梗死患者选择最佳

Damage to mangroves from extreme cold in early 2008 in southern China

通讯作者Author for correspondence (E-mail: [email protected])2008年初,我国南方19个省经历了50年一遇的持续低温雨雪冰冻天气。极端气候对华南沿海各省的红树林区造成不同程度的危害。2008年3月,在我国南方各省红树林区的10个代表性地点,对这次寒害造成的红树植物伤害程度进行了系统的调查。结果表明:冬季低温对红树林的影响极为显著,特别是在低纬度的海南、广西和广东湛江,由于极端低温正值夜间退潮,对红树林的影响更为显著;在纬度较高的福建,本地红树种类秋茄(Kandelia obovata)、桐花树(Aegiceras corniculatum)和白骨壤(Avicennia marina)及引种的木榄(Bruguiera gymnorrhiza)等,由于长期适应于冬季较低的气温或在种植前经过抗寒锻炼,具有较强的抗寒能力。各地主要红树植物中,广布种秋茄、桐花树和白骨壤最为耐寒,其耐寒性均大于红树科的木榄、海莲(Bruguiera sexangula)和红海榄(Rhizophora stylosa)。海桑(Sonneratia caseolaris)对温度的敏感性最强,抗寒能力最低,因此,即使在其原产地海南也受到较为严重的寒害,在纬度更高的引种地出现大面积受害甚至全部死亡,而从孟加拉国引种的无瓣海桑(Sonneratia apetala)却显示出一定的抗寒能力。同一地点的红树植物幼苗的抗寒能力低于大树。此次寒害也造成了苗圃场的种苗大量死亡,成熟的植株提前落花落果,这势必会影响后继一两年内红树林的自然更新和人工造林。因此,在未来红树林造林或人工引种中,一定要考虑到红树植物的抗寒能力。国家自然科学基金(30671646和30700092);厦门大学“闽江学者”启动基

Purification efficiency of four combinations of aquatic macrophytes on eutrophic water body in winter

通讯作者E-mail: [email protected][中文文摘]选择10种耐低温的水生植物构建4种植物组合,研究了冬季低温环境下不同水生植物组合对富营养化水体的净化效果。结果表明:组合1〔常绿水生鸢尾(Iris hexagonus Hybrid)+羊蹄(Rumex japonicus)+金叶"金钱蒲"(Acorus gramineus"Ogan")+反曲灯心草"蓝箭"(Juncus inflexus"BlueArrows")〕4种植物均能在试验富营养化水体中茂盛生长,且对TN、NOx-N、NH4-N和TP的去除率分别为47.8%、52.2%、32.4%和70.1%;组合2〔常绿水生鸢尾+羊蹄+金叶"金钱蒲"+大苞萱草(Hemerocallis middendorfii)〕4种植物也都能在试验富营养化水体中存活,并且有一定量的生长,对TN、NOx-N、NH4-N和TP的去除率分别为44.2%、58.5%、34.6%和67.8%;而未种植物的对照对TN、NOx-N、NH4-N和TP的去除率分别为40.0%、25.9%、27.3%和64.5%;组合1和2对富营养化水体有较好的净化效果。组合3和组合4中由于吊兰(Chlorophytum comosum)和三穗薹草(Carex tristachya)等植物长势较差,仅对NOx-N具有较明显去除能力,对其他指标去除效果不明显。通过这些水生植物在富营养化水体中生长特性和对营养元素的去除能力,发现冬季组合1和2的净化效果较好,是低温条件下适宜的浮床植物组合形式。[英文文摘]Ten species of low temperature-tolerant aquatic macrophytes were chosen to construct four combinations of aquatic macrophytes to study their purification efficiency on eutrophic water body in winter.In non-macrophyte treatment (CK),the removal efficiency of water total nitrogen (TN) ，nitrite nitrogen ( NOx-N) ,ammonium nitrogen (NH4-N),and total phosphorus (TP) was 40.0%,25.9%,27.3%, and 64.5%,respectively.Combination 1 (Iris hexagonus Hybrid + Rumex japonicas + Acorus gramineus“Ogan”+ Juncus inflexus“Blue Arrows”) grew luxuriantly in the test eutrophic water body,and performed best in decreasing water TN,NOx-N,NH4-N,and TP,with the removal efficiency being 47.8%,52.2%,32.4%，and 70.1%,respectively. Combination 2 ( I． hexagonus Hybrid + R． japonicas + A． gramineus “Ogan”+ Hemerocallis middendorfii) could survive and had definite growth amount in the test eutrophic water,and the removal efficiency of water TN,NOx-N,NH4-N,and TP was 44.2%,58.5%,34. 6% and 67.8%,respectively.In contrast,both the combination 3 ( R.japonicas + Lolium perenne + Chlorophytum comosum + Juncus pallidus R.Br. “Javelin”) and the combination 4 (R.japonicas + L. perenne + C.comosum + Carex tristachya) only had an obvious efficiency in removing NOx-N but less efficiency in removing TN,NH4-N,and TP,due to the poor growth of C.comosum and C.tristachya.It was suggested that combinations 1 and 2 had better purification efficiency on eutrophic water body,being the suitable combination forms of aquatic macrophytes floating-bed under low temperature in winter.国家自然科学基金项目(50809063)资