The Impact of Corporate Income Tax Evasion and Avoidance on Financing Decisions: Empirical Analysis of Listed Company

税收是影响企业融资决策的重要因素之一。不同税种、不同税率对企业资本结构的决定都产生不同的影响。目前我国大多数学者是从税盾效应对融资决策的影响展开研究，却忽略了非负债税盾效应中逃避税这一重要因素对企业融资决策所产生的影响。国内关于逃避税对融资决策影响的研究尚处起步阶段；然而伴随我国企业融资困境形势的日益严峻，融资风险的提高，以及税制漏洞的存在，作为追求价值最大化的理性经济主体的企业，在其制定财务政策以及确定融资决策时，很可能将逃避税纳为重要的考虑因素。因此研究我国企业所得税逃避税对融资决策的影响有着很强的理论和现实意义。 本文在借鉴国内外已有研究成果的基础上，首先建立计量模型，利用我国上市公司...Taxation is one of the most important factors affecting corporate financing decisions, as different types of taxes and tax rates present various influences on corporate capital structure decisions. The majority of current research discusses the impact of tax shield on financing decisions, with limited attention left on that of tax evasion and avoidance, which consists the significant elements of n...学位：经济学硕士院系专业：经济学院_财政学(含税收学)学号：1552010115175

完善和改进农村自学考试的若干建议

高等教育自学考试向农村延伸是我国广大农村经济发展的客观需求,但在具体实施过程中还存在诸多困难和障碍。当前农村考生参加自考面临诸如自学考试的难度大与农村辅学条件较差等方面的矛盾。本文在调研基础上就推进农村自学考试改革与发展提出加强自考助学辅导、制定落实激励政策、调整自考专业及课程设置、发展非学历教育、增加政府投入、减轻农民负担等五方面建议。福建省教育厅A类人文社会科学研究专项“农村自学考试改革与发展研究(JA09396S)”项目成

Studies on the Mechanism of Variations of Hybrids of Domesticated Silkworm and Eri Silkworm ——RAPD Analysis of Genome

采用24种随机引物，对以蓖麻蚕精子进行人工授精得到的家蚕后代中的3个稳定变异品系及其亲本的基因组进行了rAPd检测，结果显示，在变异品系的rAPd图谱中，不仅存在大量与母本相同的“亲本带”，同时还出现了不同数量与母本不同的“变异带”，包括“非亲本带”、“缺失带”及个别仅与父本相同的“目的带”，从分子水平上揭示了变异品系存在着明显的“偏母性”与“变异性”特点。Twenty-Four random primers were used to analyze the genomes of three descendant strains with steady hereditable variation produced Form domesticated silkworm by artiFicial insemination with sperms of eri silkworm.The results show that in the RAPD patterns there are many ampliFied bands called“ parental bands”which are similar to those of the Female parent.At the same time, there appears varied amount of ampliFied bands called “variant bands” that are diFFerent From those of the Female parent.The variant bands include non-parental-bands, lost-bands and several “expected-bands” which only shared with the male parent.This research reveals the signiFicant matrocliny and variation in the descendant strains at the molecular level.国家自然科学基

BOD Measurement Based on Oxygen Fluorescent Quenching Rate Method

利用氧荧光猝灭速率的方法,结合自行构建的BOD光纤传感装置进行海水中生化需氧量(BOD)含量检测。考察了四种筛选的海洋耗氧菌种在四甲基硅氧烷(TMOS)、二甲基二甲氧基硅烷(Di Me-DMOS)和聚乙烯醇(PVA)包埋固定情况下,对不同浓度的葡萄糖-谷氨酸(GGA)标准溶液的荧光响应情况。BOD敏感膜的荧光响应在0·2~30mg/L浓度范围内呈良好的线性关系,对2mg/L标准溶液测定的相对标准偏差为2·5%(n=6),响应时间(t95%)为4·0min,BOD敏感膜使用寿命大于12个月。实际海水样品检测表明,利用BOD敏感膜检测得到的结果与国标BOD5方法之间存在较好的一致性。Based on oxygen fluorescent quenching rate method,a BOD optical sensing film immobilized four kinds of microorganisms from seawater in an Ormosils-PVA matrix was applied for BOD measurement of seawater. The responding characteristic of fluorescent quenching is researched. The BOD sensing film contributed a good linear relationship between concentration and fluorescent response in the concentration range of 0.2 to 30mg/L. Measurements were taken for 4min followed by 10min recovery time in 2mg/L glucose/glutamate (GGA) BOD standard solution. Some other experimental conditions, such as pH, measurement temperature, the concentration of sodium chloride, were studied. BOD values estimated by this optical BOD sensing film correlate well with those determined by the conventional BOD_5 method for seawater samples.国家863计划(2001AA635100);; 福建省自然科学基金(D0410001)资助项

RAPD Analysis of Hereditary and Variation of Domesticated Silkworm Generated by Introduction of Eri Silkworm DNA

借助于精子介导，在家蚕受精的过程中将蓖麻蚕dnA转入家蚕卵内，从它们后代获得了新的变异品系。本文采用rAPd技术对这些品系基因组dnA进行了分析。结果表明，所用50种10MEr随机引物中有49个检测出dnA的多态性，统计分析图谱中各类扩增带，其中变异品系与其相应受体的差异带占其总带数的26~37%，提示外源dnA导入受体后引起后代基因组的显著变异，并对这些变异的意义进行了讨论。With the aid of domesticated silkworm sperms, eri silkworm DNA was transFerred into domesticated silkworm eggs during insemination, and variant strains were obtained From the progenies.Genomes of three new strains were analyzed using RAPD assay.Polymorphic Fingerprints were obtained From 49 out of 50 primers.DiFFerent kinds of ampliFied bands in RAPD patterns were calculated and analyzed, the variant bands between variants and their recipients counted For 26～37% of the total bands of each variant.The results indicated that exogenous DNA introduced into recipients induced remarkable variation in progeny genomes.The signiFicance of the variation was discussed.国家自然科学基

Evaluation of chemiluminescence immunoassays kits for detection of influenza A virus

目的考核甲型流感化学发光检测试剂的灵敏度和特异性。方法分别利用病毒分离培养液和入境人群的鼻咽拭子标本考查甲型流感试剂盒的检测灵敏度和特异性。结果化学发光法对H1、H3、H5、H7、H9等亚型的甲型流感病毒株均有很好的检出率,灵敏度明显优于flu A-dOT和dIrECTIgEn Ez flu A;对102份入境人群鼻咽拭子标本的检测灵敏度为97.62%。结论甲型流感化学发光检测试剂具有很好的灵敏度和特异性,适用于口岸现场的甲型流感快速筛查。Objective To evaluate the sensitivity and specificity of chemiluminescence immunoassays kit for detection of influenza A virus.Methods To analyze the sensitivity and specificity of three different assay kits for detection of influenza A virus by using the viral culture liquid and nasopharyngeal swabs from entry-exit travelers.Results The chemiluminescence immunoassays kit had a good detection rate when it was tested against a panel of influenza A virus strains(H1/H3/H5/H7/H9),and its sensitivity was much better than Flu A-DOT kit`s and Directigen EZ Flu A kit' chemiluminescence immunoassays kit used for the detection of 102 nasopharyngeal swabs from entryexit travelers had a detection sensitivity of 97.62%.Conclusion Chemiluminescence immunoassays kit had good sensitivity and specificity, which was fit for the rapid detection of influenza A virus at frontier ports.国家质检总局科技计划项目(2014IK045); 厦门市科技惠民项目(3502Z20144083

Effect of sorafenib and celecoxib combination therapy on proliferation of the human cholangiocarcinoma cell line SK-ChA-1 in vitro

目的研究索拉非尼联合塞来昔布在体外对胆管癌细胞株Sk-CHA-1增殖的影响。方法体外培养人胆管癌细胞株Sk-CHA-1,通过MTT法检测索拉非尼单用或与塞来昔布联用时对胆管癌细胞株增殖的抑制作用,WESTErn blOT分析索拉非尼单用或与塞来昔布联用时对胆管癌细胞株内多聚AdP核糖聚合酶(PArP)蛋白表达的影响。结果索拉非尼抑制胆管癌细胞株Sk-CHA-1的增殖并诱导细胞凋亡。索拉非尼联合塞来昔布协同抑制胆管癌细胞株Sk-CHA-1的增殖。塞来昔布使索拉非尼诱导的胆管癌细胞株Sk-CHA-1的凋亡增加。结论索拉非尼联合塞来昔布能协同抑制胆管癌细胞株Sk-CHA-1的增殖,这与塞来昔布使索拉非尼诱导的细胞凋亡增加有关。Objective To investigate the effect of sorafenib and celecoxib combination therapy on proliferation of human cholangiocarcinoma(CC) cells,using the cultured SK-ChA-1 cell line.Methods Inhibition of SK-ChA-1 cell proliferation by sorafenib alone and in combination with celecoxib was studied in vitro using the MTT assay.The anti-neoplastic mechanisms of sorafenib alone and in combination with celecoxib were assessed by Western blot detection of changes in the caspase cleavage substrate poly ADP-ribose polymerase(PARP).Results SK-ChA-1 cells treated with sorafenib alone showed a dose-dependent growth inhibition and degradation of PARP.Combination treatment with sorafenib and celecoxib synergistically increased the growth inhibition effects and enhanced the degradation of PARP.Conclusion Combination treatment with sorafenib and celecoxib results in a synergistic anti-proliferative effect in the human CC cell line SK-ChA-1;the addition of celecoxib enhances sorafenib-induced apoptosis.国家自然科学基金资助项目(81072014

加强闽台高职合作服务海西经济发展

近年来,福建泉州高等职业教育发展迅速,现拥有独立设置的高职高专院校12所,高职在校生数达5万多人。台湾职业教育经验丰富,泉台有“五缘“优势,彼此搭建高职合作平台将推动泉州高职事业发展,促进泉州地方经济和社会发展。泉台高职合作可以围绕四个方面展开:一是院校合作办学,发挥教育资源优势;二是打造“双师型“教师队伍,共享人力资源优势;三是推动职业培训合作,拓展职教发展空间;四是加强学生交流培养,促进职教深度合作。福建省高校服务海西建设重点项目(B053);泉州市优秀人才培养专项课题(09A08