股利所得税削减对权益资产价格的影响——以财税[2005]102为背景的事件研究

2005年6月13日中国财政部和国家税务总局联合颁布了财税[2005]102号文件,要求对个人投资者从上市公司取得的股息红利所得暂减按50%计入个人应纳税所得额。这为研究股利所得税对股票价格影响这个财务学经典问题提供了一个很好的“实验环境”。本文以此为背景的事件研究表明,股利所得税削减的消息宣告后,股票的累计超常收益率与股利支付水平正相关。这意味着,股利所得税变动对权益资产价格的影响在中国符合股利税的传统观

中国上市公司股权收购动因研究:构建内部资本市场抑或滥用自由现金流

本文检验了自由现金流假说和内部资本市场假说对中国上市公司收购动因的解释能力。分析结果显示:收购发起公司在收购后的会计业绩和市场业绩变动均与收购前所持有的自由现金流显著负相关,而与公司的融资约束程度无关,结论支持了自由现金流假说。这意味着,目前中国上市公司实施的股权收购更多的是投资过度的表现

Optimization for astaxanthin extraction from Haematococcus pluvialis with ethanol using response surface methodology

采用安全无毒的乙醇为溶剂,研究了超声时间、料液比、搅拌速度等因素对虾青素提取效率的影响。在此基础上,采用响应面设计对以上3个因素的交互关系进行探究。结果表明,3个因素对虾青素提取率的影响顺序为：超声时间〉料液比〉搅拌速度;最佳提取条件为：超声时间20min、料液比1：150、搅拌速度1000 r/min,在此条件下虾青素提取率可达48.42%。Ethanol, an environmentally friendly solvent, was used to extract astaxanthin from Haematococcus pluvialis. The effect of several conditions, including ultrasound time, the ratio of solid to liquid （S/L） and stirring rate, on astaxanthin extraction rate was investigated. Response surface methodology was applied to study the interaction in these factors. The effects of three factors on the extraction of astaxanthin were in order of ultrasound time, S/L, and stirring rate. The optimal astaxanthin extraction rate was 48.42% with 20 min of ultrasound time, 1：150 of S/L, and 1000 r/min of stirring rate.国家自然科学基金项目（41606177）; 福建省高校产学合作项目（2015N5006）; 福建省教育厅中青年教师教育科研项目（JA15406）; 泉州市科技局校地协同创新项目（2016N056

Investigation on the iodine status among the population in rural and urban areas of Xiamen in 2013

目的了解碘盐新标准实施后农村和城市人群的碘营养现况,为有效落实科学补碘防控策略提供依据。方法在农村和城市调查点各抽取1个镇的1个村,在每个村采集自来水厂出厂水和末梢水各2份;抽取30户以上居民,采集各户家庭食用盐,用3日称量法测算各户居民人均食盐摄入量;抽取18-45岁成人50名以上,采集尿样。在抽中的镇随机选择8-10岁儿童(男女各半)、孕妇和哺乳期妇女各50名以上,采集尿样。测定盐碘、尿碘和水碘含量。结果农村和城市自来水末梢水水碘含量均值分别为4.5μg/L和6.0μg/L;居民人均每日食用盐摄入量中位数分别为7.0和5.6g;8~10岁儿童尿碘中位数分别为152.0和181.2μg/L;哺乳妇尿碘中位数分别为108.3和107.7μg/L;18-45岁成人尿碘中位数分别为121.1和147.4μg/L;孕妇尿碘中位数分别为116.0和112.2μg/L,尿碘含量低于150μg/L的比例分别达67.9%和64%;除农村人均每日食用盐摄入量高于城市,农村18-45岁成人尿碘水平低于城市外,其他指标农村和城市间差异无显著性。结论厦门市仍是缺碘地区,在现有碘盐标准下,8-10岁儿童、18-45岁成人、哺乳期妇女的碘营养处于适宜水平,但孕妇的碘营养不足,要开展针对孕期人群的碘营养监测和指导,杜绝碘缺乏所造成的危害。Objective To gain knowledge of the iodine status among the population in rural and urban areas after the implement of new standard for edible salt and to provide scientific evidence for the initiative of the iodine supplement strategy. Method 1 village / community was selected randomly from rural and urban area as research site respectively. 2 samples of treated water and tap water were collected respectively in both sites, 30 + houses were enrolled randomly and edible salt samples were collected. 3days weighed record was employed to estimate average salt daily intake. Urine sample was collected from 50 + adults aged from 18 to 45. Identical sample was also collected from 50 + children aged from 8 to 10( same amount of subjects in both genders),pregnant women, and lactating women respectively. Iodine level of water, salt, and urine was determined by laboratory assay.Results The iodine concentration of tap water in rural and urban areas was 4. 5 μg / L and 6. 0 μg / L,respectively. The median of average iodine intake in rural and urban areas was 7. 0 g and 5. 6 g, respectively. The median in urine iodine was 152. 0 μg / L and 181. 2 μg / L,respectively. This measurement in lactating women was 108. 3 μg / L and 107. 7 μg / L,respectively. And it was121. 1 μg / L and 147. 4 μg / L in adults aged 18 to 45, respectively. As for the pregnant women, the iodine level reached 116. 0μg /L and 112. 2 μg /L,respectively. The proportion of subjects has urine iodine level less than 150 μg /L reached 67. 9 % and 64 %, respectively. The average salt intake in rural area was higher than urban significantly, and the urine iodine level in adults aged 18 to 45 from rural area was significantly lower than urban. No significance was found in other comparison. Conclusion Through our investigation,Xiamen is still an iodine deficiency area. Under the implement of new edible salt standard, the iodine status in children aged 8 to 10, adults aged 18 to 45 and lactating women was adequate, however, we found that pregnant women enrolled in our study have iodine deficiency in some degrees. Therefore the iodine surveillance and dietary guidance should be performed among pregnant women to eliminate the harm caused by iodine deficiency

旋转活塞发动机内部工作过程的研究(下)

四、转子机的点火燃烧过程 4.1 概貌 转子机燃料经济性不好的又一原因是点火燃烧不良。就基本原理来说,转子机与一般的往复机无异。但由于燃烧室结构上的一些特点,有它独特的面貌: i) 间接点火过程 电火花先点燃

沿海产盐区与非产盐区8～10岁儿童碘营养与智力水平分析

目的了解和比较沿海产盐区和非产盐区8~10岁儿童碘营养状况与智力水平,为采取针对性防治措施提供依据。方法选择产盐区翔安区和非产盐区集美区的小学为调查点,8~10岁儿童为调查对象,调查其家中碘盐食用情况、尿碘含量、甲状腺肿大情况和智商水平。结果产盐区和非产盐区儿童合格碘盐食用率分别为81.5%和98.6%;甲状腺肿大率分别为3.0%和0.7%,尿碘中位数分别为202.8μg/L和238.4μg/L,<50μg/L的比例分别为3.5%和1.0%。产盐区8~10岁儿童智商均明显低于非产盐区儿童;产盐区8岁儿童智商明显高于9岁和10岁儿童;非产盐区8岁儿童智商明显高于9岁和10岁儿童,9岁儿童智商明显高于10岁儿童。结论补碘能提高儿童智商,降低智力损害。要坚持食用碘盐,开展对孕妇、哺乳妇的碘营养监测

沿海产盐区与非产盐区妊娠期妇女碘营养状况及甲状腺功能水平分析

目的了解福建沿海产盐区与非产盐区妊娠期妇女碘营养状况及其甲状腺功能水平,为防治碘缺乏病提供科学依据。方法选择产盐区翔安区和非产盐区集美区为调查点,每个点随机抽取60名以上妊娠期妇女作为调查对象,采集孕妇的家中盐样、尿样及血样,分别测定盐碘、尿碘及血清甲状腺激素。结果产盐区与非产盐区孕妇合格碘盐食用率分别为81.69%和100.00%;产盐区与非产盐区孕妇尿碘的中位数分别为120.55μg/L和153.35μg/L,尿碘孕中期>孕晚期;产盐区与非产盐区孕妇的甲状腺过氧化物酶抗体(thyroid peroxidase antibody,TPOAb),抗甲状腺球蛋白抗体(antithyroid glubulin antibody,TgAb),总三碘甲状腺原氨酸(total-triiodothyronine,TT3),总甲状腺素(total thyroxine,TT4),游离三碘甲状腺原氨酸(free triiodothyronine,FT3),游离甲状腺素(free thyroxine,FT4),促甲状腺激素(thyroid stimulating hormone,TSH),甲状腺球蛋白(tryroglobulin,Tg)中位数均在正常范围,产盐区与非产盐区孕妇的FT3、FT4、TSH之间差异均有统计学意义,产盐区孕妇的FT3、FT4均低于非产盐区,而产盐区孕妇的TSH则高于非产盐区。结论孕妇是易缺碘人群,产盐区孕妇相对非产盐区碘缺乏更为严重。应对孕妇开展常规碘营养和甲状腺功能监测,进一步做好碘营养知识的宣传教育工作,控制碘缺乏病的发生

新型手性修饰剂的设计合成

国家自然科学基

沿海产盐区与非产盐区18～45岁人群碘营养状况及甲状腺功能水平研究

目的掌握厦门市沿海产盐区与非产盐区居民盐碘、18～45岁人群碘营养和甲状腺功能水平状况,为采取针对性的防治措施提供依据。方法选择沿海产盐区翔安区和非产盐区集美区为调查点,调查居民合格碘盐食用率、18～45岁育龄期妇女和男性尿碘水平、甲状腺激素水平和海带、紫菜的摄入习惯。结果产盐区和非产盐区盐碘中位数均为27.21 mg/kg,合格碘盐食用率分别为95.33%和96.33%;18～45岁男性尿碘中位数分别为206.55μg/L和232.95μg/L,尿碘<100μg/L的比例分别为20.97%和10%;18～45岁育龄期妇女尿碘中位数分别为176.95μg/L和227.70μg/L,尿碘<100μg/L的比例分别为21.67%和25%;产盐区和非产盐区18～45岁男性和育龄期妇女的甲状腺激素TSH、Tg、FT3、FT4、TPOAb、TT3、TT4中位数均在正常值范围内;产盐区18～45岁男性的甲状腺功能亢进阳性率为3.4%、育龄期妇女的甲状腺功能减退和亚临床甲状腺减退症的阳性率均为1.67%,而非产盐区均为0。产盐区和非产盐区18～45岁男性和育龄期妇女中均有一定比例易患甲状腺免疫性疾病的人群。每月食用海带、紫菜的次数≥4次、1～3次和<1次的人尿碘组间比较无统计学差异。结论产盐区和非产盐区18～45岁男性和育龄期妇女碘营养总体处于适宜状态,应坚持食盐加碘措施,对育龄期妇女在婚前体检时开展常规碘营养水平和甲状腺功能检测

貌合神离：中英文同款广告的符号和眼动分析

通过一系列中英文同款广告，该研究结合符号和眼动技术，指出相似的表象之下，微妙的细节调整如何折射出中西方读者对媒介内容叙述方式的不同偏好，以及处理群己关系的不同价值取向，从而呈现出“貌合神离”的警民、亲子、师生、夫妻、男女等社会关系。本文系国家自然科学基金项目“东西方不同文化思维方式对广告说服的影响：一个自下而上的脉络建构与验证”（项目编号：71372076）的阶段性研究成果