106 research outputs found

    The Effect of VAT Reform on the Enterprise Business Activities and Production Efficiency

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    作为我国结构性减税的重要政策之一,值税由生产型转为消费型这一税制改革有利于完善税收征收的抵扣链条从而消除税收双重征收,变相缓解了企业的税收负担,有利于鼓励企业更新现有固定资产,提高创新能力,增加生产效率,但也会变相扭曲资本和劳动的要素价格,从而对就业形成不利影响;与此同时,企业要素构成的变化会作用于企业的生产效率。 本文以2004年增值税转型改革为研究背景,分析增值税转型改革对企业资本-劳动力要素构成及劳动力雇佣等经营活动的影响效果,以及税制改革经由企业要素构成变化对企业技术创新的影响效果,评估政策实施效果。本文通过研究、借鉴国内外相关文献,在净现值理论、要素供给需求理论等基础上,使用全国工...As one of the most important policy of structural tax cuts, the production to consumption value-added tax reform that is not only conducive to improve the tax levied on the chain so as to eliminate double taxation deductions, disguise to ease the tax burden on businesses, help encourage enterprises to update existing fixed assets, improve innovation, and increase productivity, but also distorted t...学位:资产评估硕士院系专业:经济学院_资产评估硕士学号:1552013115193

    Study on the Legal System of Sustainable Use of Marine Genetic Resources Beyond Areas of National Jurisdiction

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    海洋遗传资源存在于广阔的国家管辖范围以外的海域。随着陆地资源的枯竭,同时由于海洋遗传资源本身具有的巨大价值,各国均开始关注海洋遗传资源的开发和利用。但是由于尚且缺乏针对国家管辖范围以外海洋遗传资源相关活动的管理,使得其处于无序和无规则的状态,十分不利于海洋遗传资源的可持续利用和海洋生态环境的保护。目前,国际社会已经开始针对该问题的讨论和谈判,希望能够尽快通过有效的法律规则对其进行管理和规制。 本文主要包括四章,对该问题进行分析和研究。 第一章主要是对海洋遗传资源的基本概念界定及其价值分析,并明确其“人类的共同继承财产”的法律地位,在此基础上分析现有针对海洋遗传资源开发利用的主要活动及其可能...Marine genetic resources exist in the vast waters beyond national jurisdiction. With the depletion of land resources and due to the great value of marine genetic resources, countries start to focus on the exploitation and utilization of marine genetic resources. However, due to the lack of legal norm for marine genetic resources beyond areas of national jurisdiction, relevant activities are in a s...学位:法学硕士院系专业:法学院_环境与资源保护法学学号:1362015115093

    The Impact of Corporate Greenwash Exposure ——Based on The Reaction of Capital Market

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    传统经济理论认为,企业的唯一目的就是追求经济利益最大化。然而随着经济的发展和企业规模的扩大,企业的地位越来越重要,关于企业在经济社会中应该扮演何种角色的问题引起了学界和业界的广泛关注,企业社会责任理论也成为一个热门研究领域。进入20世纪,企业社会责任领域中的一种现象——“漂绿”逐渐进入人们的视野。作为一种虚假的企业社会责任行为,漂绿将给企业及其利益相关者甚至整个社会的福利带来损害。如何界定漂绿行为?其诱因和表现形式是什么?资本市场会对漂绿曝光做出怎样的反应?这种行为该如何治理?这些内容都是企业社会责任领域乃至整个社会应该关注和解决的问题。 本文首先概述了国内外学者对漂绿现象的研究现状,然后对...In traditional economic theory, corporate's sole purpose is to seek to maximize economic benefits. However, with the development of economy and the expansion of corporate scale, the position of corporate is more and more important. In 20th century, a phenomenon in the field of CSR called “greenwash” gradually comes into people's horizons. As a kind of pseudo corporate social responsibility behavio...学位:经济学硕士院系专业:经济学院_人口、资源与环境经济学学号:1532011115203

    Analysis on Companies' Greenwash Operations

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    随着绿色经济时代的到来,环保观念逐渐深入人心的同时企业漂绿行为也愈演愈烈。漂绿一词上世纪末出现于欧美,近几年慢慢走入我国消费者的视野,但我国学者对于企业漂绿行为的研究尚处于起步阶段,尤其是实证研究方面还有待丰富。本文在总结国内外学者对漂绿的定义的基础上从企业、消费者、政府三个角度梳理关于漂绿成因的文献,找出漂绿的表现形式,最后整理出漂绿的危害和治理措施

    The study on expression and interaction among Cx43, AKAP95, cyclinE2 in lung cancer tissues and cells

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    细胞间隙连接蛋白(connexin,Cx)是定位于细胞膜上的一种跨膜通道蛋白,是构成间隙连接(Gapjunction,GJ)的基本结构和功能单位的主要成分。相邻细胞间通过GJ介导的细胞间隙连接通讯(Gapjunctionintercellularcommunication,GJIC)能够进行信息、能量和物质的交换,从而对细胞增殖、分化及机体的生长发育起着至关重要的作用。近年来发现,细胞间隙连接蛋白在肿瘤的发生、发展过程中具有重要的作用。研究表明,Cx蛋白除在细胞膜上形成细胞间隙连接的功能外,尚可直接在细胞内参与细胞周期调节而发挥其对细胞生长和增殖的调控作用。其中Cx43由于分布广泛、数量丰富而...Connexins (Cx) are a family of structurally-related transmembrane proteins that assemble to Gap junctions. Gap junction intercellular communications allow intercellular communication and the transfer of ions and small signaling molecules between cells mediated by the connexin. So GJIC is thought playing a role on cell proliferation, cellular differentiation and growing development. Recent years re...学位:医学硕士院系专业:医学院临床医学系_肿瘤学学号:2452009115305

    句法网与语义网的对比研究

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    基于网络观的语言研究已经成为语言分析的趋势之一。但不同语言单位层级、不同语言单位关系的选取导致了语言网络的差异。从词的同现网到句法网再到语义网所需要的语言学知识也逐步深化,该文旨在构建语义学理论支撑的语义网络,并把虚词纳入语义分析过程,分别以句法关系和语义关系作为联结,用Cytoscape构建了句法网和语义网。结果发现:语义网的直径、平均最短距离比句法网大,层级性比句法网差,聚集系数比句法网小,虚词节点\"的\"\"和\"\"个\"等有可能是局部的中心节点。国家社会科学基金(14CYY046

    Research on Life Distribution Model of Cancer Patients Under Random Censoring Life Test——based on the Survey of Tumor Patients in a Hospital in Fujian Province from 2003 to 2007

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    本文基于福建省某医院对2003-2007年肿瘤患者的调查,按住院人数统计,对顺位前三类癌症患者的寿命分布模型进行了研究。研究发现:(1)40-50岁是女性子宫肿瘤发病的高峰期,并且有逐年增长的趋势;(2)剔除女性患子宫肿瘤人数的影响,肿瘤发病的高峰期转移到60-70岁这个年龄段,表现出其它肿瘤多发于老年人,而且肺癌、胃癌、肝癌患者人数尤为突出;(3)肺癌、胃癌、肝癌患者的寿命分布属同一分布族,并且均能通过随机截尾数据下的H-P检验。Based on the survey of tumor patients in a hospital in Fujian Province from 2003 to 2007,this paper studied life distribution of cancer patients whose number is at top three.We find: Firstly,high-incidence period of uterine tumor is in 40 to 50 years old women,and incidence rate is increasing in recent years.Secondly,after removing the effect of uterine tumor,high-incidence period of the tumor is in 60 to 70 years old people and the number of patients suffering from lung cancer,gastric cancer,liver cancer are more than others.Lastly,the life distributions of lung cancer,gastric cancer and liver cancer belong to the same distribution family and the null hypothesis is not rejected by H-P test under random censored data.福建省自然科学基金计划项目“保险精算中修匀方法的研究及应用”(S0650038)的资

    THE EXPERIMENTAL STUDY ON EFFECTS of TEA POLYPHENOLS AGAINST HYPERURICEMIA IN RATS

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    目的观察茶多酚(TP)对高尿酸血症大鼠体内尿酸水平的影响,探讨其降低血尿酸作用的可能机制。方法取雄性Sd大鼠30只,分为空白对照、高尿酸血症模型、TP低、中、高剂量5组,每组6只。对模型组及TP干预组大鼠灌胃给以15 g/kg·d酵母膏、200 Mg/kg·d腺嘌呤及30 Mg/kg·d氧嗪酸钾联合造模30d;TP干预组在造模10d后灌胃给予TP,连续20d,剂量分别为100、200、300 Mg/kg·d,模型组继续灌胃造模剂,空白组灌胃等量生理盐水。实验结束时,测定血液和尿液中的尿酸(uA)、肌酐(Cr)及尿素氮(un)含量,检测肝脏和血清中的黄嘌呤氧化酶(XOd)活性以及尿酸排泄分数(fEuA)。结果模型组血尿酸水平较空白对照组明显升高(P0.05);模型组肝脏XOd活性明显高于空白对照组(P0.05).The activity of XOD in liver in model group was significantly higher than those of the controls(P<0.01), and lower in low dose group than those of the model group(P<0.05).The FEUA level of rats in medium group was higher than those of the controls and models(P<0.005).Conclusion Tea polyphenols reduce blood uric acid level in rats with hyperuricemia and the related mechanism may be associated with its inhibition on the activity of XOD in liver

    Synthesis and Characterization of a Novel Frétchet Dendritic Phthalocyanine Zinc(II): Tetra-{3,5-di-[3,5-di-(4-carboxylic benzyloxy)benzyloxy]benzyloxy} Phthalocyanine Zinc(Ⅱ)

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    报道了一种新型fréTCHET树枝配体取代酞菁锌(II)配合物:四-{3,5-二-[3,5-二-(4-羧基苯甲氧基)苯甲氧基]-苯甲氧基}酞菁锌(II)的合成与表征.首先将对氰基苄溴与3,5-二羟基苯甲醇通过fréTCHET反应合成3,5-[二-(4-氰基苯甲氧基)]苯甲醇(1),1与四溴化碳和三苯基膦在四氢呋喃中反应合成3,5-二-(4-氰基苯甲氧基)苄溴(2),2与3,5-二羟基苯甲醇反应合成3,5-二-[3,5-二-(4-氰基苯甲氧基)苯甲氧基]苯甲醇(3),接着,3与4-硝基邻苯二甲腈合成“前驱物“四-{3,5-[二-(4-氰基苯甲氧基)]}苯甲氧基邻苯二甲腈(4),然后以1,8-二氮杂双环[5.4.0]十一碳-7-烯(dbu)为催化剂,醋酸锌为模板剂,4通过缩聚反应合成氰基端基的fréTCHET树枝配体取代酞菁锌四-{3,5-二-[3,5-二-(4-氰基苯甲氧基)苯甲氧基]-苯甲氧基}锌酞菁配合物5,最后,5的氰基端基在nAOH溶液中水解为相应的以羧基端基fréTCHET树枝配体取代酞菁锌:四-{3,5-二-[3,5-二-(4-羧基苯甲氧基)苯甲氧基]-苯甲氧基}酞菁锌(II)(6).采用元素分析,Ir,1H nMr,ESI-MS和MAldI-TOf-MS表征所有化合物的结构,通过uV/VIS,稳态和瞬态荧光光谱法研究了5和6的光物理性质.5和6是一类性能较好的树枝状酞菁光敏剂.A novel Frétchet structural dendritic substituted photosensitizer,tetra-{3,5-di-[3,5-di-(4-carboxylic benzyloxy)benzyloxy]benzyloxy} phthalocyanine zinc(II)(6),was synthesized by the following steps.Firstly,3,5-di-(4-cyanobenzyloxy) benzyl alcohol(1) was obtained by reaction of 3,5-di-hydroxybenzyl alcohol with p-cyanobenzylbromide.Then,3,5-di-(4-cyanobenzyloxy) benzyl bromide(2) was synthesized by the reaction of 1 with carbon tetrabromide in the presence of triphenylphosphine and tetrahydrofuran.Following,2 reacted with 3,5-di-hydroxybenzyl alcohol to afford 3,5-di-[3,5-di-(4Chinese Journal of Organic Chemistry NOTE Chin.J.Org.Chem.2012,32,1320~1326 2012 Chinese Chemical Society & SIOC,CAS http://sioc-journal.cn/ cyanobenzyloxy)benzyloxy] benzyl alcohol(3).The fragment 4-{3,5-di-[3,5-di-(4-cyanobenzyloxy)benzyloxy]} phthalonitrile(4) was obtained by reaction of 3 with 4-nitrophthalonitrile.Tetra-{3,5-di-[3,5-di-(4-cyanobenzyloxy)benzyloxy]benzyloxy} phthalocyanine zinc(II)(5) was obtained by condensation of 4 with acetate zinc and 1,8-diazabicyclo[5.4.0]undec-7-ene(DBU) in n-pentanol.The tetra-{3,5-di-[3,5-di-(4-carboxylic benzyloxy)benzyloxy]benzyloxy} phthalocyanine zinc(II)(6) was obtained by hydrolyzed 5 in NaOH.The structures of above compounds were characterized by a combination of methods including elemental analysis,1H NMR,IR,ESI-MS and MALDI-Tof-MS.The photophysical properties of 5 and 6 were studied by UV/Vis,steady state and transient fluorescence spectrometry.The compound 6 is a kind of good performance of dendritic photosensitizer.国家自然科学基金(Nos.60978071;20604007);福建省自然科学基金(Nos.2011J01029;2010J01322);卫生部科学研究基金(No.WKJ2008-2-61)资助项目---

    类泛素蛋白及其中文命名

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    泛素家族包括泛素及类泛素蛋白,约20种成员蛋白.近年来,泛素家族领域取得了迅猛发展,并已与生物学及医学研究的各个领域相互交叉.泛素家族介导的蛋白质降解和细胞自噬机制的发现分别于2004和2016年获得诺贝尔奖.但是,类泛素蛋白并没有统一规范的中文译名. 2018年4月9日在苏州召开的《泛素家族介导的蛋白质降解和细胞自噬》专著的编委会上,部分作者讨论了类泛素蛋白的中文命名问题,并在随后的\"泛素家族、自噬与疾病\"(Ubiquitinfamily,autophagy anddiseases)苏州会议上提出了类泛素蛋白中文翻译草案,此草案在参加该会议的国内学者及海外华人学者间取得了高度共识.冷泉港亚洲\"泛素家族、自噬与疾病\"苏州会议是由美国冷泉港实验室主办、两年一度、面向全球的英文会议.该会议在海内外华人学者中具有广泛影响,因此,参会华人学者的意见具有一定的代表性.本文介绍了10个类别的类泛素蛋白的中文命名,系统总结了它们的结构特点,并比较了参与各种类泛素化修饰的酶和它们的生物学功能.文章由45名从事该领域研究的专家合作撰写,其中包括中国工程院院士1名,相关学者4名,长江学者3名,国家杰出青年科学基金获得者18名和美国知名高校华人教授4名.他们绝大多数是参加编写即将由科学出版社出版的专著《泛素家族介导的蛋白质降解和细胞自噬》的专家
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