Growing up in practice：Research on the transformation process of community workers to the community social workers

随着社会工作职业化专业化的发展，我国涌现了大批社会工作专业人才。在政府购买政策的推动下，越来越多的专业社会工作者进入社区开展专业服务。但是，在这个过程中，出现了社会工作者难以与社区对接的问题，社会工作者受到社区居委会等行政力量的牵制，难以融入社区开展服务。另一方面，自2000年社区建设的概念被民政部推广以来，各地在实践中探索出了宝贵的经验，对推动我国基层社会治理发挥了重要作用。但是，在我国社区建设过程中，还存在社区行政化倾向严重，居民参与度低等问题。在这种背景下，完善社区社会工作岗位设置有其特别重要的意义，以解决社区建设中的瓶颈以及专业社会工作在社区场域实践中所遇到的问题。 本研究以社会角色...With the development of social work, a large number of social work professionals have sprung up in China. Under the impetus of the government purchase policy, more and more professional social workers enter the community to carry out professional services. However, due to the restraint of community residents committees and other administrative forces, it is difficult for social workers to dock wit...学位：社会工作硕士院系专业：公共事务学院_社会工作硕士学号：1402014115049

The Research of Value Added Tax Early Warning Management——Shanghai Yangpu Aera as an Example

在增值税已日益成为我国流转税核心税种的现实背景下，面对增值税纳税人急速增长带来的增值税涉税风险防控的全面升级要求，以及税源专业化改革节奏不断加快对征管效率和质量提出的严峻考验，税务机关迫切需要寻找一条适应新形势下增值税税收征管和风险防范的全新思路和方法。 实务中的经验总结发现，大量虚开增值税专用发票等恶性增值税涉税案件的引发往往是以相关税收风险指标的异常为先兆的。增值税预警管理可以形象地比喻为增值税涉税风险的“报警灯”和“灭火器”。它首先通过一系列增值税预警指标将纳税人的增值税涉税风险先行揭示和识别出来，然后通过对异常纳税人实施有效及时的实地预警调查，达到在萌芽和初期阶段纠正不合规涉税行为、...Under the real background that the VAT is increasingly becoming the core tax of China’s turnover tax, the tax authorities urgently need to find a new way to adapt to the new situation of the tax collection and risk prevention, meanwhile the requirements of VAT risk prevention caused by the growth of the VAT taxpayers become higher, and the challenge to the efficiency and quality of tax collection ...学位：税务硕士院系专业：经济学院_税务硕士学号：1552014115186

Impact of Venture Capital, Syndication and Organization Form on Corporate Performance——Empirical Study Based on Chinext

风险投资起源于美国，历经六十多年的发展其席卷了全美的高科技行业，培育了不少享誉全球的科技企业。风险投资的诞生引起了世界各国政府的关注。我国于1985年首次引入风险投资，至今历经三十年的发展，也获得较大的进步。风险投资的引入，为我国中小企业解决了融资困难的问题，对促进我国经济发展、推动创新型社会有着重要的作用。2006年我国《合伙企业法》的修订，认可了有限合伙制的法律地位；2009年创业板的推出，为风险投资扩宽了退出的道路；2009年《证券登记管理办法》的修订，为有限合伙制风险投资在证券市场开户清除了法律障碍。这些制度的改进都促进了风险投资的发展。然而目前我国风险投资发展仍存在一些待完善的问题，...The first venture capital around the world was originated from America, during around 60-years’ development, venture capital has spread through American High-tech industry and nurtured many famous tech-related companies. This charisma has catched many other countries’ eyes. In 1985, our country first introduced venture capital and after decades’ development, it progressed a lot, either. The introd...学位：管理学硕士院系专业：管理学院_会计学学号：1752012115107

护肤品行业的前景与迷思

产品同质化严重、销售渠道有限、品牌后续传播不力,中国护肤品行业高速增长的同时,也有着诸多迷思待解

风险投资是否影响企业现金持有水平?——企业研发创新行为视角

利用我国A股市场2009-2017年823家民营制造企业相关数据,探讨风险投资对于高研发投入企业现金持有政策的影响。结果发现:高不确定性以及信息不对称的存在,使得高研发投入企业将持有更多的内...福建省社会科学规划项目（FJ2016B081

风险投资是否影响企业现金持有水平——企业研发创新行为视角

利用我国A股市场2009-2017年823家民营制造企业相关数据,探讨风险投资对于高研发投入企业现金持有政策的影响。结果发现:高不确定性以及信息不对称的存在,使得高研发投入企业将持有更多的内部现金以应对未来资金需求。风险投资能够通过积极有效的参与,降低企业与外部投资者之间的信息不对称,改善融资环境,从而降低高研发投入企业超额现金持有水平。进一步,该作用在小规模、低关注度以及技术密集型企业中更为显著。福建省社会科学规划项目(FJ2016B081

研发投入、风险投资与企业融资约束——基于中国制造业上市公司的实证分析

本研究以2008—2014年间我国A股上市的制造业企业为研究样本,探讨了研发投入对企业融资约束的影响,以及风险投资在二者关系中所起的调节作用。研究结果表明,风险投资能够通过积极的参与以及有效的监督降低被投资企业的信息不对称性,从而缓解被投资企业由于研发投入增加所带来的融资约束。此外,分别从企业所处产品市场环境、企业特征以及风险投资特征三个维度所做的分析进一步佐证了本研究所得出的主要结论。本文为风险投资提升企业研发创新水平的机制研究提供了另外一种分析视角。福建省社会科学规划项目(FJ2016B081

Variations of River N_2O Saturations and Emission Factors in Relation to Nitrogen Levels in China

通过选择我国3个不同流域的河流,研究了河流n2O饱和度与释放量的时空变化及其与河流氮水平的关系,并评估了IPCC关于河流n2O的释放系数。结果显示,河流硝态氮和氨氮的浓度变化范围分别为0.023~5.24(均值1.29±0.822)Mg n.l-1和0.020~40.3(均值2.54±5.47)Mg n·l-1;相应地,河流n2O饱和度和释放量的变化范围分别为90%~8213%(均值407%±1010%)及0.250~1960(均值58.3±221)μg n.M-2·H-1。不同河流n2O饱和度均呈现明显的季节变化特征,n2O饱和度几乎持续处于过饱和状态,表明河流n2O是大气n2O的源。不同类型的河流,其氮浓度水平、n2O饱和度与释放量均有显著差异,城市纳污型河流——南淝河,其氨氮浓度、n2O饱和度和释放量显著高于其他河流,均值分别达(12.5±6.10)Mg n·l-1、1760%±2620%及(363±548)μg n M-2·H-1。研究发现,除南淝河外,所有径流主导型的河流,其n2O饱和度与nO3-含量存在显著线性正相关关系,说明高nO3-含量的河流能增加n2O的表观产量。除南淝河以外的河流n2O释放系数变化范围为0.05%~0.87%,均值为0.20%,较为接近IPCC的参考值0.25%。但我们的研究建议采用修正后的河流n2O释放系数(均值为0.10%),该系数更能体现河流释放n2O的实际情况。Nitrous oxide(N2O)is a potent greenhouse gas that contributes the climate changes and stratospheric ozone depletion.An increase of active nitrogen(N)loading resulting from human activities to watersheds makes river systems a potentially important source of N2O.Here,we present the results of spatial and temporal variations of river N2O saturations and emissions in relation to N levels from rivers among three watersheds with multiple land uses in China,and we also assess the emission factors based on the Intergovernmental Panel on Climate Changes(IPCC)guidelines.The results showed that nitrate and ammonium concentrations ranged from 0.023 to 5.24(average 1.29±0.822) mg.L-1and from 0.020 to 40.3(average 2.54±5.47)mg N.L-1,respectively;Correspondingly,N2O saturations and emissions ranged from 90% to 8213%(average 407%±1010%)and from 0.250 to 1960(average 58.3±221)μg N.m-2.h-1,respectively among the rivers.Our study demonstrated all the rivers were sources of N2O to the atmosphere.There existed significant differences of ammonium concentrations,N2O saturations and emissions for rivers in these watersheds,and the highest mean values of ammonium concentrations,N2O saturations and emissions were(12.5±6.10)mg N.L-1,1760%±2620% and(363±548)μg N.m-2.h-1,respectively,which were observed in Nanfei River receiving urban wastewaters.We found N2O saturations from study rivers(except for the Nanfei River)were positively related to nitrate concentrations,demonstrating that rivers with increased nitrate levels can results in more N2O production.On the basis of the IPCC definition of "emission factor",the measured emission factor ranged from 0.05% to 0.87%,with an average of 0.2%,very close to IPCC given value of 0.25%.However,our study suggests that the revised "actual" emission factor with an average value of 0.1% is more appropriate instead of IPCC value.国家自然科学基金(20777073);国家自然科学基金(41076042);中国科学院地理科学与资源研究所前沿探索项目(2012QY001

青藏高原东缘云南金平、屏边地区新生代钾质岩浆岩的成因及其地质意义

A proposta da presente reflexão, cujo objeto de análise é o texto Descida aos Infernos, de Carlos de Oliveira, procura compreender, no contexto da poesia portuguesa contemporânea, possíveis vínculos entre o trabalho lírico do autor e sua agência política. Ao nos voltarmos para um poema que dialoga intertextualmente com A Divina Comédia, de Dante Alighieri, e o livro bíblico do Apocalipse, em seus movimentos de descenso e ascensão, os quais gravitam em torno das figurações simbólicas do elemento terra, procuramos resgatar o papel da metáfora em suas operações referenciais. Por conseguinte, buscamos verificar como a vinculação do autor ao cânone neo-realista articula as suas representações estéticas ao contexto histórico-político de Portugal e da Europa

Function of the Confucius Institute under the Version of Transcultural Communication

伴随经济实力的提高,中国在世界范围内越来越具有影响力,但是相较于美国等西方国家,中国的对外文化传播与输出显得比较欠缺。2004年中国开始在世界各地开办“孔子学院“,以教授汉语和传播中华文化为主要任务,搭建连接中国与其他文化沟通交流的桥梁,打造中国在海外进行语言文化传播的文化品牌,势必将对华夏文化的跨文化传播起到极大的促进作用。本文以跨文化传播为研究视角,从讨论中华文化进行跨文化传播的紧迫性及必要性开始,逐步探讨“孔子学院“在中华文化的跨文化传播过程中的功能,及其对塑造中国国家形象与提升国家软实力的影响。With the development of economy,China has a much stronger influence worldwide.However,the spread of Chinese culture seems quite weak,compared with America and the Europe.The Confucius Institute aimed to provide a platform to study Chinese language and Confucian culture for the foreigners,promoting the overseas communication of the Chinese culture.The article focuses on the transcultural communication,discussing the function of the Confucius Institute on the spread of Chinese culture and how it shapes the national image and promote the soft power of the country