Institutional Ownership and Earnings Management of Listed Firms

我国自1998年发展机构投资者以来，机构投资者成长迅速，成为资本市场的重要力量。然而，与西方发达国家的成熟资本市场相比，我国资本市场的产生和发展时间较短，上市公司治理结构存在不少缺陷，这使得我国资本市场在发展过程中呈现出诸多与发达国家资本市场不同的特点。那么，在我国资本市场发展不成熟、上市公司治理结构不完善的背景下，机构投资者是通过参与公司治理抑制了上市公司的盈余管理行为，采取投机行为加剧了上市公司的盈余管理行为，还是机构投资者的力量并没有看上去如此强大，不足以对上市公司的盈余管理行为产生影响，这是本文研究的主要问题。 虽然从大多数文献上看，机构投资者持股与上市公司盈余管理之间确实存在负相关...From the institutional investors of our country developing in 1998, the institutional investors grow up quickly and play an important role in the capital market. However, compared with the developed capital markets in the western countries, our capital market is very young and the corporate governance of listed firms is not good enough, therefore our capital market shows many different characteris...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752008115127

Dinitrogen-assisted Gold-Hydrogen Analogy: A Theoretical Investigation of Au/N Binary Clusters

质谱实验表明氮气和高温激光溅射产生的金团簇可以在气相条件下反应生成一系列金氮二元团簇[AupNq]+。通过密度泛函方法计算得到的这些团簇的基态结构为N2配位的金代二氮烯基阳离子[N2(AuN2)]+、金氮宾阳离子[N(AuN2)2]+、金氨自由基阳离子[N(AuN2)3]+、金铵离子[N(AuN2)4]+和三金阳离子[(AuN2)3]+，分别与二亚胺氮鎓离子[N2H]+、氨基阳离子[NH2]+、氨自由基阳离子[NH3]+、铵[NH4]+和三氢阳离子[H3]+具有相似性。值得注意的是，在这些金氮二元团簇中存在着[AuN2]+和[H]+的等瓣相似性，这些团簇中形成的Au+-N2键具有较强的共价键性...A series of magic-number Au/N binary cations [AupNq]+ produced by laser vaporization have been observed in mass spectrometry. Quantum chemical calculations revealed that these cations are N2-ligated aurodiazenylium [N2(AuN2)]+, auronitrenium [N(AuN2)2]+, auroammonia cation [N(AuN2)3]+1, auroammonium [N(AuN2)4]+ and triaurum cation [(AuN2)3]+, which are analogous to diazenylium [N2H]+, nitrenium [N...学位：理学硕士院系专业：化学化工学院化学系_物理化学(含化学物理)学号：2052008115169

Architectural Art of Gulangyu

素有“万国建筑博物馆”之称的鼓浪屿，一个四面环海，面积仅为1.78平方公里的小岛，以其建筑类型之多，建筑风格之全，几乎囊括了世界上最主要的近代建筑样式而闻名于世。作为外来建筑文化与闽南建筑文化交汇点之一的鼓浪屿，其建筑展示了一个西方建筑文化在中国由被排斥、否定，到被模仿、合成直至消化吸收、自觉或不自觉地加以运用的过程，从而向人们揭示了中西建筑文化的碰撞、互动到交融的历史，最终形成了极具代表性的诸多建筑风格并存的局面。这一发展过程体现了建筑的兼容性、务实性、世俗性、地域性和时代、文化等各方面整合发展的一些规律和特点，具有研究的典型性。 因此，论文以鼓浪屿建筑的各式风格为框架，以其政治、经济、文...Gulangyu is Known as the "International Architecture Museum," which is an island of only 1.78 square kilometers. Much of its construction type and variety architectural includes almost the world's major modern architectural style. As a foreign architectural culture and cultural crossroads of southern Fujian architecture, its architecture shows a Western architectural culture in China from the excl...学位：哲学硕士院系专业：人文学院哲学系_美学学号：1042007115268

规训之术:日据时期的台湾高山族教育

规训是一种特殊的权力技术,它塑造了个人。规训教育的目的是以规训为手段,生产出符合制度需求的个体。日据时期,日本当局为了巩固其在台湾的殖民统治,在高山族地区设立日语传习所、\"蕃人\"公学校及\"蕃童\"教育所等,试图通过教育手段向台湾高山族灌输日本国家意识,改变高山族固有的语言及风俗习惯,生产出\"驯服\"的肉体,以服务于其殖民统治。日本殖民者操纵规训之术的意图不仅是达成肉体的顺从,更是通过重新建构高山族身体以达成对人的意识形态的教化及塑造。依靠国家权力的输入,透过教育对台湾高山族进行殖民统治,日本殖民者企图实现\"同化\"之目的

Tracking nitrogen pollutants in Xiamen coastal river via multiple techniques and strategy of water quality management

全球变化背景下海岸带地区面临多种环境压力,快速城镇化和人类活动导致河流与海湾营养盐污染和富营养化问题加重,污染溯源是水体达标方案编制与实施的重要; 环节.兼顾科学性与操作性,本文基于综合溯源思路,以厦门湾河流为例,于水质较差的枯水期开展水系沿程梯度调查,进行氮的生物地球化学过程解析,结合硝酸; 盐氮氧双位素及土地利用统计分析,探明氮污染关键源区和氨氮超标成因.结果表明,研究区63%的站位水中氨氮占无机氮的50%以上,沿下游方向氨氮污染加; 重,且与城镇与农村宅基地、渔塘的面积占比均呈正相关.土壤氮、粪肥及污水和化肥贡献了硝酸盐89%~; 91%的来源.最后,提出了污染减排(控源)、生态修复(增容)、以海定陆(统筹)的水体达标策略,为我国水污染防治与管理提供方法示范.Global change has imposed multiple environment stresses on coastal; waters. Rapid urbanization and increasing human perturbation resulted in; severe nutrient loadings followed by eutrophication in coastal waters.; Therefore source identification and tracking become critical for water; quality management. Based on its feasibility,here we conducted a case; study for Xiamen coastal river,in order to track possible nitrogen; pollution sources. Water quality was measured in the whole river during; dry season,in order to explore the biogeochemical processes of nitrogen.; With dual isotopic techniques (delta15N and delta18 O) and statistical; information of land uses,we identified the key source of nitrogen; pollutants,and clarified the causes leading to ammonium levels of; exceeding standards. Current results show that ammonium was the dominant; form (>50%) of dissolved inorganic nitrogen at 63% sampling sites.; Ammonium concentration increased along river downward and significantly; correlated with the areal proportion of built /residence lands and; aquaculture ponds in associate catchment. Soil organic nitrogen,manure; and sewage,and synthetic fertilizer contribute 89% ~ 91% of nitrate; sources. Therefore,we proposed that nitrogen emission; abatement,ecological restoration and integrated sea-land management; should be considered together for improving water quality management.; This study provides an important reference for national water pollution; control and management.国家重点研发计划; 国家自然科学基

仿真学术的幻实之辩

时下学界,人人都在谈论一流,然大学之所谓一流者,虽构成要素繁多,但根本还在于学术之一流。而学术业绩若以数量标准度量,近年来可谓极其繁荣,绝对丰收,形成了古今未有之大变局。国家对学术研发的政策支持与经费投入蔚为宏大。据国家统计局数据显示,2017年中国研发经费投入总量为1.75万亿元,居世界第二,科研人员人均经费高达40.4万元。有报道称,中国论文数量居世界第一,引用率排

代谢组学数据分析方法及在糖尿病研究中的应用

对NMR波谱数据的统计分析是基于NMR代谢组学研究的关键问题之一.鉴于NMR波谱信号可以近似为样品中各种成分谱信号的线性叠加,本文将非负矩阵分解(NMF)方法引入基于NMR代谢组学的数据处理中,并与代谢组学中常用的统计方法——主成分分析(PCA)进行比较.通过NMF和PCA两种方法对健康志愿者与2型糖尿患者血液和尿液的NMR谱图的统计分析,对所获取的特征代谢物进行比较和验证,并探讨了PCA方法可能存在的不足之处及其原因;阐明了NMF方法是基于NMR的代谢组学研究中较理想的数据分析方法.最后,讨论了基于NMR代谢组学在糖尿病研究中的前景

基于~1H-NMR的中西药干预Wilson病铜负荷大鼠肝损伤代谢组学研究

目的从代谢组学角度探讨中西药对Wilson病(WD)铜负荷大鼠模型肝损伤代谢网络的干预机制。方法 105只大鼠按照随机数字表分为7组,每组15只,分别为对照组、模型组、肝豆灵组、青霉胺组、谷胱甘肽组、SB203580组、SB203580肝豆灵组,按照文献方法复制Wilson病铜负荷大鼠模型,共计12周。从第7周开始,各干预组予以等效剂量相应药物,对照组和模型组予以等容量生理盐水灌胃,直至模型复制结束。采用~1H-NMR代谢组学技术结合多元统计方法,阐述Wilson病肝损伤的肝脏代谢轮廓变化及分析不同治法对其生物标志物的干预作用。结果 WD铜负荷大鼠模型肝脏发生明显纤维化改变,不同方法干预后肝纤维化可不同程度减轻。WD铜负荷大鼠模型肝脏酮体代谢含量升高,肌酸含量下降;青霉胺干预后,谷胱甘肽、天冬氨酸盐、肌酸、氨基酸、缬氨酸、酪氨酸、组氨酸、嘧啶、嘌呤含量上升;SB203580肝豆灵组,肌酸上升,甲胺下降;谷胱甘肽及SB203580组,谷胱甘肽、缬氨酸、组氨酸、嘧啶、嘌呤含量上升。结论中西医不同干预方法影响WD铜负荷大鼠肝脏组织谷胱甘肽、肌酸、酮体、氨基酸、嘧啶、嘌呤代谢,并有调节以上小分子物质代谢紊乱的作用,进而对WD铜负荷大鼠肝损伤有一定的修复作用。国家自然科学基金面上项目(No.81774299)安徽省自然科学基金面上项目(No.170805MH199)~

X射线双星系统的探测

搜寻X射线双星并建立大规模样本是解决众多科学问题(如\"银河系中有多少黑洞X射线双星?黑洞和中子星之间有无质量间隙?球状星团中有无黑洞?\"等)的基础.爱因斯坦探针卫星拥有更灵敏的探测能力,将在运行的几年之中,预计可以发现一批新的中子星和黑洞X射线双星,研究其空间和动力学质量分布成为解决上述问题的关键.国家重点研发计划(编号:2016YFA040080X);;国家自然科学基金(编号:1133305);;中国科学院战略性先导科技专项(编号:XDA15052100,XDB23040000)资助项

磁性聚合物吸附剂的制备及对Cd(II)的吸附性能研究

各种含Cd(II)工业废水的超标排放，会给环境和人类健康造成长期的威胁。文献报道的大部分含Cd(II)工业废水浓度为0-80 mg/L，常用的重金属废水处理方法，如化学沉淀法、溶剂萃取法等难以处理低浓度重金属废水。相比之下，吸附法对此类低浓度体系具有高效率、操作简单、产生污泥少等优点，在低浓度重金属废水处理领域具有广阔的应用前景。超顺磁性吸附剂不仅结构可设计、粒径可控，还可在外加磁场作用下移动富集、凝并及流动输送迁移，易于进行磁场操控，可避免传统固定床操作床层阻力大、能耗高、易沟流及不易连续操作等问题。然而已报道的用于Cd(II)处理的磁性载体分离技术存在吸附剂的吸附容量低、Cd(II)选择性分离困难，以及磁性吸附剂难以连续化规模分离等问题。针对以上问题，本论文围绕材料组成、界面性质对分离性能影响规律开展研究，发现界面官能团种类、密度对Cd(II)吸附容量、选择性的影响规律，研发获得了高吸附容量、高选择性的Cd(II)磁性吸附剂，并开发了适用于Cd(II)磁性吸附剂连续化规模分离的气助磁分离工艺及装置。 首先针对Cd(II)吸附容量低的问题，研究了官能团修饰密度对Cd(II)饱和吸附容量的影响。制备了一系列具有不同固定化氨基密度的乙二胺(EDA)功能化磁性聚甲基丙烯酸缩水甘油酯(PGMA)微球(m-PGMA-EDA)用于Cd(II)的吸附。实验结果表明，Cd(II)饱和吸附容量随着固定化氨基密度的增大而增大，但是两者之间并不完全呈线性正相关。N/Cd摩尔比随着氨基密度的增大而减小，当固定化氨基密度达到约1.25 mmol/m2后，N/Cd摩尔比趋近于4。说明提高吸附剂有效官能团的密度可提高Cd(II)吸附容量，且官能团修饰密度会影响吸附过程中官能团与Cd(II)之间的配比。m-PGMA-EDA微球对Cd(II)的最大吸附容量可达189.89 mg/g，与文献报道的Cd(II)磁性吸附剂相比，m-PGMA-EDA微球的Cd(II)吸附容量和吸附速率有了明显的提高。但是，Cd(II)的吸附容量受Zn(II)的影响较大，Cd/Zn分离因子约为0.5，说明m-PGMA-EDA对Zn(II)的选择性高于Cd(II)。通过分析FT-IR和XPS等结果表明吸附机理为氨基配位为主，羟基参与协同配位。 其次，针对Cd(II)选择性分离困难的问题，从软硬酸碱理论出发，将含软碱官能团-SH和-C=S的二硫代氨基甲酸盐(DTC)引入到聚乙烯亚胺(PEI)修饰的磁性PGMA微球上，得到mPGMA-PEI-S微球。研究结果表明，在pH为4-7范围内，mPGMA-PEI-S微球的Cd/Zn分离因子为3.36-4.00。吸附平衡时间为10 min，远短于文献中将PEI基二硫代氨基甲酸盐包埋于海藻酸盐微囊中所得吸附剂的Cd吸附平衡时间(24 h)。通过对X射线能量散射谱(EDX)、FT-IR以及XPS等结果的分析，表明mPGMA-PEI-S微球对Cd(II)的吸附机理为配位和阳离子交换作用机理。 为了进一步提高吸附剂的Cd/Zn选择性及循环使用性能，创新性地通过化学、物理修饰获得了双层负载萃取剂二(2-乙基己基)二硫代磷酸(D2EHDTPA)的多孔PGMA-D2EHDTPA吸附剂。实验结果表明，在pH为3-7范围内，Cd/Zn分离因子均大于80，最高可达330。采用PGMA-D2EHDTPA微球进行Cd(II)、Zn(II)分离，与文献中采用D2EHDTPA-甲苯体系进行Cd(II)、Zn(II)萃取分离(油水体积比为1:2，水相含1-4 mol/L的H2SO4)相比，有机溶剂用量大大减少了，操作条件更加温和。吸附剂用6 mol/L的HCl溶液再生后，可实现循环使用，6次循环之后Cd(II)吸附容量可维持在90%左右。通过FT-IR和核磁共振波谱(NMR)揭示了吸附剂与Cd(II)之间的相互作用机理为配位和阳离子交换协同作用机理。 最后，针对传统磁分离放大困难的问题，开发了适用于Cd(II)磁性吸附剂连续化规模分离的气助磁分离工艺及装置。间歇气助磁分离实验结果表明，Cd(II)负载的磁性PGMA微球能够在5 min以内达到90%左右的回收率。连续气助磁分离实验结果验证了Cd(II)负载的磁性PGMA微球规模化、连续化分离的可行性。;The emission of various Cd(II)-containing industrial wastewaters exceeding the emission standard will bring long-term threat to the environment and human health. The Cd(II) concentrations of most of Cd(II)-containing industrial wastewaters reported are 0-80 mg/L. Methods commonly used to remove heavy metal ions from wastewaters such as chemical precipitation and solvent extraction are difficult to treat low-concentration wastewaters. By contrast, adsorption is efficient, easy to operate, with less sludge disposal problems for the low-concentration systems, thus to be considered promising in the treatment of low-concentration wastewaters. Superparamagnetic adsorbents have tunable structure and size, and they can move, enrich, coagulate and transport under external magnetic field. Superparamagnetic adsorbents are easy to maneuvre under external magnetic field, and can avoid the problems of traditional fixed bed adsorption process including high pressure, high energy consumption, channeling and not easy for continuous operation. Magnetic carrier based separation technology has been reported to remove Cd(II). However, the reported magnetic adsorbents for Cd(II) removal showed low capacity. It is difficult to separate Cd(II) selectively. And the large-scale and continuous separation of magnetic adsorbents is not easy. Aim to deal with the issues mentioned above, this dissertation carries out a research on the effects of functional group type and density at the interface on the capacity and selectivity of adsorbents. Magnetic adsorbents with high capacity and enhanced selectivities towards Cd(II) were developed. Besides, gas-assisted magnetic separation process and devices suitable for the large-scale and continuous separation of magnetic adsorbents for Cd(II) were developed.Firstly, to address the problem of low capacity, the effects of immobilized functional groups density on Cd(II) adsorption capacity were studied. A series of ethanediamine-modified magnetic poly(glycidyl methacrylate) (m-PGMA-EDA) microspheres with different amine density were synthesized as the adsorbents for Cd(II). The results showed that Cd(II) saturation adsorption capacity increased with the immobilized amine density. But they didn&rsquo;t show absolute linear relation in the whole range of amine density. The molar ratio of N to adsorbed Cd decreased with the increase of amine density, and reached a minimum value about 4 when the amine density reached 1.25 mmol/m2. These studies demonstrated that Cd(II) adsorption capacity could be significantly improved by increasing the immobilized functional groups density, and the density of immobilized functional groups could influence the complex ratio of functional group to Cd. The maximum Cd(II) adsorption capacity of m-PGMA-EDA was 189.89 mg/g. The Cd(II) adsorption capacity and rate of m-PGMA-EDA were obviously improved, compared with the reported magnetic adsorbents. However, Zn(II) had significant impact on Cd(II) adsorption capacity and the Cd/Zn selectivity factor was about 0.5. This indicated that m-PGMA-EDA had stronger affinity for Zn(II) than Cd(II). The coordination between amine groups and Cd(II) was the primary adsorption mechanism, and hydroxyl groups had synergistic coordination effect, concluded by analyzing the results of FT-IR and XPS.Next, to solve the problem that selective separation of Cd(II) is difficult, dithiocarbamate (DTC) containing -SH and -C=S groups was introduced onto polyethyleneimine (PEI) modified magnetic PGMA microspheres based on the HSAB (Hard and soft acids and bases) theory. The obtained adsorbent was designated as mPGMA-PEI-S. The Cd/Zn selectivity factor was 3.36-4.00 at pH 4-7 for mPGMA-PEI-S. The equilibrium time was 10 min, much shorter than that of the adsorbent prepared by encapsulating PEI-based dithiocarbamate in alginate matrix, which was 24 h. It could be concluded from the analysis of EDX, FT-IR and XPS results that cation exchange and coordination interactions existed in the adsorption process of Cd(II) onto mPGMA-PEI-S.To further enhance the Cd/Zn selectivity and recyclability of the adsorbent, two layers of di(2-ethylhexyl) dithiophosphoric acid (D2EHDTPA) were innovatively impregnated into PGMA microspheres through chemical and physical interaction respectively, and the obtained adsorbent was designated as PGMA-D2EHDTPA. The results showed that the Cd/Zn selectivity factor for PGMA-D2EHDTPA was greater than 80, even up to 330 at pH 3-7. Cd/Zn separation with PGMA-D2EHDTPA used less organic solvent and the operation condition was milder, compared with Cd/Zn separation using D2EHDTPA-toluene extraction system with 1-4 mol/L H2SO4 in the aqueous phase and the volume ratio of oil to water was 1:2 in the reference. The adsorbents could be reused after desorption by 6 mol/L HCl solution, and 90% of the adsorption capacity maintained after 6 adsorption-desorption cycles. Adsorption mechanisms included cation-exchange and coordination interactions, elucidated by FT-IR and nuclear magnetic resonance (NMR). In the last part of the study, gas-assisted magnetic separation process and devices suitable for the large-scale and continuous separation of magnetic adsorbents for Cd(II) were developed, aiming at solving the difficult scaling up of traditional magnetic separation. In the interval experiments, the recovery of Cd(II)-loaded magnetic sorbents could reach 90% within 5 min. The continuous gas-assisted magnetic separation experiments proved the feasibility of scalable and continuous separation of Cd(II)-loaded magnetic PGMA microspheres.&nbsp;</p