Internal Control Evaluation and Exposure：Development in the United States and Proposal for China’s Security Market

近年来，随着国内外相继爆出一系列会计丑闻，全社会对财务信息失真问题给予了空前的关注。美国上市公司的财务欺诈引起了美国资本市场的诚信危机，为了应对安然财务丑闻及随后的一系列上市公司财务欺诈事件所造成的美国股市危机，重树投资者对股市的信心，2002年7月26日，美国国会以绝对多数通过了关于会计和公司治理一揽子改革的《萨班斯—奥克斯利公司治理法案》（简称《萨奥法案》）。该法案提出了财务报告内部控制的新概念，为内部控制的研究和发展开辟了一个新的视角，也推动了美国乃至全球研究内部控制的新热潮。2004年9月颁布的《企业风险管理—总体框架》不论在框架上、还是要素方面，都有相当大突破，对企业内部控制理论与实...ABSTRACT Recently, the series of business failure were exposed. The reliability of the financial statements was been paid more attention. The fraud of the American listed companies struck the confidence of investors to capital market. To build up the investors’ trust to the America stock market, the Congress introduced a series of reform steps: The Sarbanes-Oxley (SOX) Act of 2002, which p...学位：管理学硕士院系专业：管理学院会计学系_会计学学号：20011104

痤疮发病机制及其药物治疗的研究进展

目的：了解痤疮的发病机制及其药物治疗的研究进展,为其临床治疗提供参考。方法：查阅近年来国内外相关文献,就痤疮的发病机制及其药物治疗的研究进展进行归纳和总结。结果：痤疮的发病机制主要为雄激素分泌异常、痤疮丙酸杆菌的大量繁殖、炎症损害和免疫失常及毛囊皮脂腺导管角化异常等。痤疮的局部治疗药物中维A酸类药物与抗菌药物可联用于治疗轻、中度痤疮,其中全反式维A酸、阿达帕林与他扎罗汀是治疗轻度痤疮的首选药物,全反式维A酸常联合外用抗菌药物治疗中度痤疮,阿达帕林和克林霉素分别与过氧化苯甲酰联用、果酸参与的联合给药方案也用于治疗痤疮。口服治疗药物中维A酸类药物主要用于重度痤疮,第一代的异维A酸较第二代疗效更好,但均有致畸作用;口服抗菌药物适用于中、重度痤疮患者,多西环素与米诺环素是首选药物,米诺环素联用过氧化苯甲酰疗效好;大环内酯类抗菌药物口服后不良反应较多,故常作为外用药;口服激素类药物中的抗雄激素类药物用于女性患者,但长期使用会引发高胰岛素血症;螺内酯有潜在的安全问题,西咪替丁抗雄激素效果较弱,不作为治疗痤疮的常用药物;糖皮质激素类药物常用于暴发性痤疮或聚合性痤疮的治疗,使用剂量须严格控制。结论：痤疮的治疗应根据痤疮的发生原因和严重程度选择合理的用药方案,增加疗效并减少不良反应的发生,并注意药物相互作用,提高用药安全性。军队医疗机构制剂标准提高科研专项课题（No.14ZJZ17

Development and stability test of compound ketoconazole ointment

目的 制备复方酮康唑软膏并考察其稳定性。方法 以酮康唑、莫匹罗星和糠酸莫米松为主药，以聚乙二醇（PEG）为基质制备软膏；利用影响因素试验考察软膏中药物的稳定性。结果 PEG400和PEG3350的比例为2：1时，软膏的黏度最佳，易于涂展。制成软膏后，高温下糠酸莫米松和莫匹罗星稳定性良好；酮康唑有少许分解，加入0.5%的抗坏血酸棕榈酸酯（L-A）后，酮康唑的含量明显提高。加速试验发现，放置6个月后软膏的颜色无变化，3种药物的含量均在98%以上。结论 本实验成功制备了新型复方酮康唑软膏，药物稳定性良好。Objective To prepare compound ketoconazole ointment and perform the stability study.Methods Ketoconazole, mupirocin and mometasone furoate were used as active pharmaceutical ingredients （API）. PEG mixture was used as matrix to prepare the ointment.Stability of the API in the ointment was evaluated by the stress tests.Results The optimal ratio of PEG400 to PEG3350 for the ointment matrix was 2：1. Mometasone furoate and mupirocin in the ointment were stable to the high temperature（40℃）while ketoconazole had some degradation. The stability of the API was improved by addition of 0.5% of L-A. During the accelerate test, the ointment had no color change and the API percentages were above 98%. Conclusion The novel compound ketoconazole ointment was successfully prepared and the formulation stability was excellent.福建省自然科学基金项目（2010J01218

Preparation and evaluation of insulin thiolated hyaluronic acid nanoparticles in vitro

目的制备胰岛素巯基化透明质酸纳米粒(InSulIn THIOlATEd HyAlurOnIC ACId nAnOPArTIClES,InS-HA-CyS-nPS),考察纳米粒的理化性质。方法以合成的具有生物黏附性质的巯基化透明质酸作为载体,采用超声乳化法制备纳米粒,考察其外观、粒径、zETA电位、包封率、载药量,并进行其冻干制剂的冻干保护剂筛选。结果制备的InS-HA-CyS-nPS粒径均一,外观圆整;平均粒径为(178.5±0.8)nM,PdI为(0.214±0.013),zETA电位为-(38.47±0.46)MV,超滤离心法测定载药纳米粒的包封率为(48.85±0.66)%,载药量为(4.79±0.13)%;选择10%的甘露醇为冻干保护剂,复溶后得到具有蓝色乳光的粒径均一的纳米粒混悬液。结论巯基化透明质酸纳米粒是蛋白多肽类药物口服给药的潜在载体,为下一步研究胰岛素纳米粒在大鼠体内药效、药动学研究提供前提和基础。Objective To prepare insulin thiolated hyaluronic acid nanoparticles( Ins-HA-Cys-NPs) and study its physicochemical properties.Methods The Ins-HA-Cys-NPs was prepared by ultrasonic emulsifying method,and the properties of nanoparticles including morphology,mean diameter,Zeta potential,entrapment efficiency and drug loading efficiency were studied,as well as the cryoprotectant selection.Results The prepared nanoparticles was round in appearance and the mean diameter was( 178.5 ± 0.8) nm,the polydispersity index was( 0.214 ± 0.013) and the Zeta potential was-( 38.47 ± 0.46) mV,while the entrapment efficiency was( 48.85 ± 0.66) %,drug loading efficiency was( 4.79 ± 0.13) %; 10%mannitol as cryoprotectant provided uniform and well dispersed suspension of nanoparticles with blue opalescence after redispersion.Conclusion The thiolated hyaluronic acid nanoparticles may be used as the carrier for oral drug delivery system of insulin,and it provides a basis for studies on rats in vivo.福建省自然科学基金(2012J05159

Enzyme from engineering strain and application in 1, 3-propanediol coupling-enzymatic catalysis

第一作者简介：彭益强（1973—），男，博士研究生。联系人：方柏 山，教授，博导，从事生物化工研究。E-mail [email protected]。[中文摘要]培养定向进化后的质粒保藏菌E.coli BL21(DE3)pLysS/PET-15b-dhaT’-24并进行质粒抽提,将抽提的质粒转化入感受态宿主细胞E.coli BL21(DE3)pLysS中得产1,3-丙二醇氧化还原酶的工程菌。工程菌经乳糖诱导后进行发酵培养获得酶活为182 U/mL的1,3-丙二醇氧化还原酶,最适反应pH值为10,pH值稳定范围为7.0～9.0,最适反应温度为55℃,温度稳定范围为30～45℃。利用工程菌产的1,3-丙二醇氧化还原酶进行转化3-羟基丙醛为1,3-丙二醇的反应,同时偶联甘油脱氢酶(由另一工程菌制备)转化甘油的反应进行辅酶NADH的再生,实现了1,3-丙二醇的双酶耦合的连续反应。由于来源于工程菌的双酶酶学性质相适应,反应连续进行34 h后,底物3-羟基丙醛的转化率达63.4%,产物1,3-丙二醇的产率达64.6%。 [英文摘要]Engineering strain was acquired by transforming directly evolved plasmid from the incubated conservation bacterium E. coli BL21（DE3）pLysS/PET-15b-dhaT’-24 to the host cell E. coli BL21（DE3）pLysS. The lactose induced engineering strain was fermented to acquire 1,3-propanediol oxidoreductase（PDOR）with 182 U/mL activity. The optimal reaction pH was 10 and the pH stabile range was 7.0—9.0. The optimal reaction temperature was 55 ℃ and stabile temperature range was 30 — 45 ℃ . 3-Hydroxypropionaldehyde （ 3-HPA ） was catalysed by the PDOR to produce 1,3-propanediol（1,3-PD）. The reaction was coupled with another reaction of glycerol dehydrogenase （GDH，acquired from another engineering strain）to realize NADH regeneration. Thus，1,3-PD coupling enzymatic catalysis was constructed. Due to the two enzymes from engineering strains showed suitable characteristics，the reaction was continued for 34 hours and 63.4% translation rate of 3-HPA，64.6% 1,3-PD production rate were acquired.国家863计划子课题(2006AA020103)，国家自然科学基金资助项目(20676048

一种新型船用无级变速系统设计与分析

为了解决传统船舶行驶过程能耗较高,燃料经济性较差等问题,提出一种新型船舶传动系统布置方案,即在船舶发动机与变速箱之间引入无级变速装置,然后对新型船用无级变速系统工作原理和数学模型进行介绍和建立,最后根据实际循环工况对其进行验证。分析结果表明,所建立基于新型船用无级变速系统的船舶动力系统布置方案及实现途径具有一定可行性,能够使实际传递动力学参数与理论需求值趋于一致,达到节能降耗的目的

一种新型船用无级变速系统设计与分析

为了解决传统船舶行驶过程能耗较高,燃料经济性较差等问题,提出一种新型船舶传动系统布置方案,即在船舶发动机与变速箱之间引入无级变速装置,然后对新型船用无级变速系统工作原理和数学模型进行介绍和建立,最后根据实际循环工况对其进行验证。分析结果表明,所建立基于新型船用无级变速系统的船舶动力系统布置方案及实现途径具有一定可行性,能够使实际传递动力学参数与理论需求值趋于一致,达到节能降耗的目的

IPTV机顶盒的研究及设计

在IPTV（IP电视）系统中,IPTV机顶盒是一个非常重要的设备,它在一定程度上决定了IPTV的发展。文章提出一种基于SIGMA DESIGNS EM8622L芯片、以Linux为操作系统的IPTV机顶盒的设计方案,该方案包括总体设计、硬件设计和软件设计3个部分。基于该方案设计的IPTV机顶盒具有基本业务功能和扩展业务功能

A Study on the Method for Separation and Determination of Pa-231 from Manganese Nodules

着重研究了锰结核样品中Pa的分离条件,建立了~(231)Fa分离的流程。锰结核样品加入示踪剂~(232)U-~(228)Th和~(233)Pa,在 0.05 mol/l HF 存在下用盐酸和硝酸溶解,离心除去不溶残渣,溶解液蒸干用1mol/l HNO_3提取,在pH=7 下使 Fe(OH)_3 沉淀后进行Th-Pa-U 的离子交换色层分离。Pa用 0 mol/l HCl+0.05 mol/l HF 洗脱,洗脱液用0.5 mol/l TTA-苯萃取纯化和制源,比较了~(231)Fa α能谱法和α计数法测试的结果,实测了一个碳酸盐标准样品的~(231)Fa/~(235)U 法年龄为(85±10)×10~3 y与~(230)Th/(234)u法的平均年龄(84±4)×10~3 y 是一致的。Pa的化学回收率为78～86％。 【英文摘要】 The separation conduction for Pa from inanganese nodules has beea studied and a procedure has been established for separation and determination of Pa.After adding U232-Th223 and Pa-233 as tracer manganese nodule samples are dissolved with HC1 and HNO3 in the presence of 0.05mol/l HF, and centifuged to isolate insoluble residues off. Dissolved solution is then eraporaed to dryness and taken up with 1 mol/1 HNO3, Subsequently Th, Pa, U are coprecipitaed by Fe(OH)3 at pH=7, and separoted on the anion exchanger..

STEPWISE SEPARATION AND DETERMINATION OF (231)~pa ISOTOPES OF U AND Th IN MARINE SAMPLES

本文结合已报道的U,Th分离方法和~(231)Pa分离条件建立了Th-Pa-U联合分离流程和测试技术,并用以分离测定一个锰结核和一个深海沉积物样品中的~(231)Pa,U和Th同位素含量的深度分布。用~(231)pa_(ex),~(230)Th_(ex)和~(230)Th_(ex)/~(232)Th法分别计算该锰结核的生长速率为1.5,0.9和1.5mm/Ma。U,Th和~(231)Pa的化学回收率(％)分别为40—80,80—92和60—86。 【英文摘要】 Combing the published method of determing isotopes of U and Th with the condition of separating 231Pa, a new method was established to separate and determinate 231Pa, isotopes of U and Th simultaneouly.The profiles of U, Th and 231Pa in a deep-sea manganese nodule and in a sample of the deep-sea sediment were determined, respectively, using the method. The growth rates of the manganese nodule were 1.5, 0.9 and 1.2mm/M.yr. separately, through the methods of 231Paex, 230Thex and 230Thex/232Th. The recoveries ..