On Legal Issues of Sales Tax Concerning about Arbitration Fees

仲裁机构属于民间性组织，是我国仲裁制度的重要组成部分。为了维持仲裁机构管理和服务工作的正常运转，仲裁机构需要在受理案件时向当事人收取一定数量的仲裁费用。仲裁费用包括案件受理费和案件处理费，具有一定的补偿性质。当仲裁费用满足了营业税法所规定的课税要素时，仲裁机构就应当依法缴纳营业税。然而，是否对仲裁费用征收营业税，不论是在理论上还是在实践中都存在很大的问题。在理论研究方面，国内学者对仲裁费用的征税问题研究较为薄弱，对仲裁费用的性质认定模糊，因而难以对仲裁费用如何征税提供理论指导。而在实践中，我国仲裁机构管理体制混乱，仲裁费用的收费标准和管理方式不同，导致各地对仲裁费用是否应当征收营业税以及如何征...Arbitration institution which is non-governmental is an important part of the arbitration system in China. In order to maintain the normal operation of arbitration institution management and service, the parties involved in the arbitration cases need to pay a certain number of arbitration fees. Arbitration fees have a nature of certain compensation and include case accepting fees and case handling...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：X200612011

抗菌药物对Hp感染胃溃疡患者血清胃蛋白酶原水平的影响

目的 探讨抗菌药物对幽门螺杆菌(Hp)感染胃溃疡患者血清中胃蛋白酶原水平的影响及治疗效果。方法选取厦门大学附属第一医院2015年10月—2016年9月收治并确诊Hp阳性胃溃疡患者86例,随机分为对照组(奥美拉唑治疗)和观察组(奥美拉唑和阿莫西林联合治疗),每组43例,比较两组治疗前后的血清胃蛋白酶原Ⅰ(PGⅠ)、PGⅡ水平,并观察两组的治疗效果。结果 两组治疗前的血清PGⅠ、PGⅡ水平比较,差异无统计学意义(P>0.05);治疗后两组患者的血清PGⅠ、PGⅡ水平明显下降,其中观察组PGⅠ、PGⅡ水平分别为(137.10±12.27)μg/L、(8.69±1.09)μg/L,明显低于对照组(P<0.05),同时观察组患者的治疗总有效率为95.35%,显著高于对照组的74.42%(P<0.05)。结论 抗菌药物治疗Hp感染胃溃疡患者具有更好的疗效,并可有效的降低血清中PGⅠ、PGⅡ的水平

Twin-block 矫治器矫治安氏Ⅱ类1 分类错牙合的临床研究

【目的】探讨 Twin-block 功能矫治器治疗安氏Ⅱ类 1 分类错牙合 所引起的牙、牙槽、颌骨以及软组织的改变。【方法】对16 例处于生长发育期且以下颌后缩为主的安氏Ⅱ类1 分类错牙合患者进行Twin-block 功能矫治, 并对其治疗前后软硬组织X 线头影测量值进行比较及统计学检验。【结果】治疗后, 下颌生长朝着有利 的方向发生改变, 覆盖、覆牙合分别减少8.13 mm 及4.27 mm, SNB、下颌平面角、Ar-Pog 及下面高分别增加 1.70°、3.47°、4.06 mm 及2.53 mm, 均具有显著性差异。此外, 上颌前牙冠有舌向转矩的趋势(P >0.05), 鼻唇角 有所增加, 上唇突度亦减小( P< 0.01) 。下切牙与下颌平面夹角有少许减小, 虽无显著性差异, 但对于评价治疗后的下前牙段的稳定性是有意义的。【结论】Twin-block 矫治器对安氏Ⅱ类1 分类具有矫形作用, 可以诱导下颌功能性前移, 抑制上颌生长, 同时使得上下颌牙及牙槽骨发生改变, 从而协调上下颌关系, 改善面型

延长垂直下斜方肌岛状肌皮瓣修复巨大口咽缺损

【目的】探讨下斜方肌肌皮瓣在晚期口咽根治术后巨大口咽部缺损中的应用。【方法】11例晚期口咽部鳞状细胞癌根治术治疗后用颈横动脉供血的延长垂直下斜方肌岛状肌皮瓣修复巨大口咽部缺损。【结果】全部病例无大块皮瓣坏死，无明显肩部功能影响，供区直接拉拢缝合，吞咽和语言功能满意。经4至15个月（平均7．2个月）追踪复查，有4例肿瘤复发。其中1例带瘤生存和3例死亡。[结论]延长垂直下斜方肌肌皮瓣操作较简单可靠，瓣足够大，可作为晚期口咽部鳞状细胞癌手术治疗后巨大口咽部缺损修复的带蒂皮瓣

Analysis of Epistatic and QE Interaction Effects of QTLs for Grain Shape in Rice

本研究利用基于明恢86x佳辐占水稻重组自交系(rECOMbInAnT InbrEd lInE,rIl)构建的SSr遗传图谱,总标记数为131。联合两季的稻米粒长(gl)、粒宽(gW)、长宽比(l/W)表型数据,应用混合线性模型方法进行QTl定位,并作加性效应、上位效应以及加性QTl、上位性QTl与环境(QTl-by-EnVIrOnMEnT,QE)的互作效应分析。检测到粒长、粒宽和长宽比的加性效应QTlS分别为6个、4个和4个,贡献率分别为23.67%、21.41%和25.78%;检测到8对粒长的上位性QTlS,5对粒宽的上位性QTlS,2对长宽比的上位性QTlS,贡献率分别为16.75%、22.36%和7.55%;环境互作检测中,发现共有9个加性QTlS和7对上位性QTlS与环境发生了互作。结果表明,上位效应在粒形性状的遗传与加性效应一样起了重要作用,环境互作效应对粒形性状有一定的影响。A linkage map consisting of 131 markers was constructed by using a recombinant inbred line (RIL) population derived from the indica-indica rice cross Minghui86×Jiafuzhan.Quantitative trait loci (QTLs) was located with a mixed linear model (QTLmapper1.6) based on the grain shape parameters such as grain length (GL), grain width (GW) and length-width ratio (L/W), and made analysis of additive effects, epistatic, and the interaction effects of QTL-by-environment (QE).Six, four and four QTLs were detected to have significant additive effects for GL, GW and L/W, and the contribution rate were 23.67%、21.41% and 25.78%, respectively.Eight, five and two pairs of epistatic QTLs with significant additive-by-additive (AA) interaction effects were identified for three traits, and the contribution rate were 16.75%、22.36% and 7.55%, respectively.Significant QE interactions were found for nine additive QTLs and seven pairs of epistatic QTLs.The results indicated that the epistatic effects played an important role on the inheritance of grain shape, and the environmental factor had certain effects on the three traits.福建省自然科学基金项目(X0750053);厦门大学科技创新计划项目(XDKJCX20063004)共同资

Mapping QTLs for Rice Grain Shape with QTL×Environment Interactions and Epistatic Effects Analysis

利用广陆矮4号x佳辐占水稻重组自交系构建了SSr标记的遗传图谱.联合2007年和2008年获得的两组稻米粒长(gl)、粒宽(gW)、长宽比(l/W)数据应用混合线性模型方法进行QTl定位,并作加性效应、加性x加性上位互作效应以及加性QTl、上位性QTl与环境的互作效应分析.结果显示;(1)在加性效应分析中两个群体共检测到4个控制粒长的QTl,4个控制粒宽的QTl,5个控制长宽比的QTl,贡献率分别为13.81%、15.36%和16.29%.(2)在上位互作效应分析中两个群体共检测到2对控制粒长的互作QTl,1对控制粒宽的互作QTl,3对控制长宽比的互作QTl,贡献率分别为5.77%、2.59%和7.42%.(3)环境互作检测中,发现共有13个加性QTl和4对QTl的加性x加性上位性与环境产生了互作效应.结果表明,上位性效应和加性效应都影响稻米粒形遗传,QE互作效应也对粒形有着显著的影响.In this study,a recombinant inbred line (RIL) population derived from the indica-indica rice cross ‘Guangluai 4’בJiafuzhan’ was used in mapping of Quantitative trait loci (QTLs).Based on mixed linear model QTLmapper1.6,mapping was carried out for grain shape such as grain length (GL),grain width (GW) and length-width ratio (L/W) in rice in 2007 and 2008.QTLs were determined at the one-locus and two-locus levels,and QTL-by-environment (QE) interactions were analyzed.Four,four and five QTLs were detected to have significant additive effects for GL,GW and L/W,and the contribution rate were 13.81%,15.36% and 16.29%,respectively.Two,one and three pairs of epistatic QTLs with significant additive-by-additive (AA) interaction effects (epistatic effects) were identified for the three traits,and the contribution rate were 5.77%,2.59% and 7.42%,respectively.Significant QE interactions were found for thirteen QTLs with additive effects and four pairs of epistatic QTLs.The results indicated that the epistatic and additive effects played an important role on the inheritance of grain shape,and the environmental factor had significant effects on the three traits.国家863计划项目(2007AA10Z179);福建省科技计划重点项目(2008N0122);厦门大学科技创新项目(XDKJCX20063004

Non-cyanide copper plating on steel substrate in alkaline citrate bath

以柠檬酸盐为配位剂,结合胺化合物为辅助配位剂,研究了钢铁基体上无氰镀铜工艺。探索了搅拌方式、温度、PH、铜离子质量浓度和添加剂质量浓度对镀层质量的影响以及该工艺抗fE2+、fE3+、zn2+、Sn4+等杂质的能力。试验结果表明,电流效率在90%左右,并随电流密度、温度和PH的提高而增大;镀液深镀能力达100%。通过极化曲线,解释了配位剂和添加剂的作用。The process of alkaline non-cyanide copper electroplating on steel substrate was studied using citrate as complexing agent and amine compound as assistant complexing agent.The effects of agitation mode, temperature, pH, copper ions concentration and additive content on deposit quality were discussed.The ability of bath to resist impurities such as Fe2+, Fe3+, Zn2+ and Sn4+ was revealed.The test results showed that the current efficiency is about 90% and is increased with increasing current density, temperature and pH.The throwing power of the bath is 100%.The action mechanisms of the complexing agents and additive were explained based on polarization curves.广东省教育部产学研结合专项资金项目(2006D90404019);福建省科技计划重点项目(2008H0086);国家自然科学基金项目(20873114

Progress of Organic Chemistry(2011～2012)

本文综述了中国大陆地区有机化学研究人员2011至2012年两年内在合成方法学、有机合成化学、元素有机化学以及天然产物化学等领域获得的重要成果。文章中共引用参考文献355篇,其中110多篇手性金属配合物和有机小分子催化的不对称反应、金属催化的碳氢键活化等合成方法学论文和30余篇氟有机化学论文基本来源于德国《应用化学》(国际版)和《美国化学杂志》。本文汇集了中国有机化学家两年中合成的150多个具有生物活性和化学结构多样性的天然产物,其中不乏具有高度挑战性的复杂天然分子。在近两年中中国有机化学家从陆地和海洋的生物体内发现各种不同类型新天然产物90多个。This biennale report reviewed the major achievements of organic chemistry involved to synthetic methodologies,synthetic chemistry,element-organic chemistry,and natural product chemistry in Mainland of China.There were 355 references cited in this report.Among them,about 110 papers related to the synthetic methodologies as well as about 30 papers of organofluorine chemistry reported herein were collected solely from ACIE and JACS.The report presented the synthesis of more than 150 natural products with diverse chemical structures and bioactivities,including some complex molecules with high synthetic challenge as well as the isolation of more than 90 new natural products with various structural types from continental or /and marine creatures,which were reported by Chinese chemists in 2011 ~ 2012

无卤含硅阻燃环氧树脂制备与性能研究

合成了一种新型的含硅环氧单体-二缩水甘油基二甲基硅烷(DGDMS),将其以一定比例加入到普通商用环氧树脂(DER332)中,使用固化剂4,4'-二氨基二苯砜(DDS)共固化制得无卤含硅阻燃环氧树脂,研究探讨该阻燃环氧树脂的性能。结果表明:随着DGDMS含量的增加,空气和氮气中成炭率(700℃)相应得到提高,同时,氧指数由25.5上升至38.0,证明了在环氧树脂分子链中引入DGDMS可大大提高其阻燃性能