会计准则与会计职业判断案例一——两个会计主体一个纳税主体

我国税法与会计准则的差异造成纳税主体与会计主体在具体业务核算时存在差异,同时,新旧企业会计准则在合并范围、所得税处理方法上也存在差异,而不少会计人员在实务操作中未能对准则差异进行正确的会计调整,影响了财务报表的信息质量。本文从C上市公司2008年冲减以前年度所确认的所得税费用实现“扭亏为盈“这一案例出发,对会计准则与会计职业判断二者的关系进行剖析

会计准则与会计职业判断案例三——是否同一控制下的企业合并

随着经济不断发展,企业之间的交易愈加复杂,而我国企业会计准则以原则导向为基础,这就为会计职业判断预留了较大的发挥空间。本文以“企业合并“为核心问题,通过对案例进行分析的方式从交易细节探索交易实质,探讨实务中会计准则与会计职业判断之间的关系

会计准则与会计职业判断案例二——递延所得税转回

所得税费用的金额直接受到递延所得税确认与计量的影响,而会计人员的职业判断对于递延所得税的确认和计量显得尤为重要。本文通过分析X公司递延所得税的转回问题,解读会计职业判断在会计实务中的重要影响进而得出相关启示

Plenty is Plague: Fine-Grained Learning for Visual Question Answering

纪荣嵘教授团队的论文提出了一种基于强化学习的细粒度学习策略FG-A1C，旨在通过分析视觉问答任务中的样本多样性及标签的冗余性问题来针对性地挑选训练样本以提高模型的训练效率及减少标记支出。 该论文由厦门大学媒体分析与计算实验室的周奕毅博士后助理研究员、纪荣嵘教授（通信作者）、孙晓帅副教授、苏劲松副教授，以及西安交通大学孟德宇教授、清华大学高跃副教授和澳大利亚阿德莱德大学沈春华教授等合作完成。Visual Question Answering (VQA) has attracted extensive research focus recently. Along with the ever-increasing data scale and model complexity, the enormous training cost has become an emerging challenge for VQA. In this paper, we show such a massive training cost is indeed plague. In contrast, a fine-grained design of the learning paradigm can be extremely beneficial in terms of both training efficiency and model accuracy. In particular, we argue that there exist two essential and unexplored issues in the existing VQA training paradigm that randomly samples data in each epoch, namely, the "difficulty diversity" and the "label redundancy". Concretely, "difficulty diversity" refers to the varying difficulty levels of different question types, while "label redundancy" refers to the redundant and noisy labels contained in individual question type. To tackle these two issues, in this paper we propose a fine-grained VQA learning paradigm with an actor-critic based learning agent, termed FG-A1C. Instead of using all training data from scratch, FG-A1C includes a learning agent that adaptively and intelligently schedules the most difficult question types in each training epoch. Subsequently, two curriculum learning based schemes are further designed to identify the most useful data to be learned within each inidividual question type. We conduct extensive experiments on the VQA2.0 and VQA-CP v2 datasets, which demonstrate the significant benefits of our approach. For instance, on VQA-CP v2, with less than 75% of the training data, our learning paradigms can help the model achieves better performance than using the whole dataset. Meanwhile, we also shows the effectivenesss of our method in guiding data labeling. Finally, the proposed paradigm can be seamlessly integrated with any cutting-edge VQA models, without modifying their structures.This work is supported by the National Key R&D Program (No.2017YFC0113000, and No.2016YFB1001503), Nature Sci- ence Foundation of China (No.U1705262, No.61772443, and No.61572410), Post Doctoral Innovative Talent Support Pro-gram under Grant BX201600094, China Post-Doctoral Sci- ence Foundation under Grant 2017M612134, Scientific Re-search Project of National Language Committee of China (Grant No. YB135-49), and Nature Science Foundation of Fu-jian Province, China (No. 2017J01125 and No. 2018J01106). 本项研究得到了厦门大学“人工智能分析引擎”双一流重大专项的支持、国家重点研发专项和国家自然科学基金海峡基金等项目的支持

Social cost of the Waste-to-Energy plant in China: Perspective from the public risk perception

随着中国城镇化进程加速，2000年以后，约有三亿农村劳动力迁移到城市。经济发展带动人均收入显著增长，而伴随住房市场发展，城市生活垃圾丢弃量也逐年增加，垃圾围城现象愈发严重。在此背景下，中国政府正逐步提高焚烧处理在垃圾无害化处理中的比重。而欧美国家率先普及的垃圾焚烧发电技术，集能源恢复和温室气体减排的优势有望在中国大范围推广。 由于技术差距，国内垃圾焚烧发电设施本身存在着排放超标、爆炸的客观概率，但是政府公共管理存在的诸如过分关注经济因素、缺乏风险交流等弊端加剧了民众的邻避情绪。民众在面对不确定性时，可能会夸大其对于焚烧发电技术发生事故的风险感知。设施选址抗议屡见不鲜，反映了民众过度感知的风险...With China's urbanization process accelerated, about 300 million people have migrated from the countryside into the cities after 2000. The development of economy significantly drives the growth of income per capita, and thrives the urban real estate market. However, the amount of municipal solid waste is increasing year by year, more cities encounter the garbage siege problem. In this context, the...学位：经济学硕士院系专业：经济学院_能源经济学学号：3132014115218

杜氏盐藻类胡萝卜素代谢合成途径与 生物反应器的研究进展

Dunaliella salina is a halophilic green microalgae enriched with &beta;-carotene. With the further study of Dunaliella sali na, its carotenoid metabolism pathway has become quite clear. Dunaliella salina, as the raw material for health care, has been put into industrial production. In recent years, bioreactor has become a hot topic of biotechnology research in the world. Dunaliella salina, as a bioreactor, has considerable potential for development. This paper mainly summarizes the research progress of the pathway of carote noid metabolism in Dunaliella salina, development and application prospects of bioreactor, existing problems.</p

Application of microalgae genetic engineering in the production of high-value compounds

Microalgae has the potential to be a cell factory in the production of proteins, oils, and pigments and is crucial in solving problems of traditional biomass production and future market. Genetic engineering promotes the improvement and industrialization of microalgae. In this paper, the research progress of microalgae genetic engineering and genetic engineering application in the microalgae production of biofuels and medicines are reviewed. This article can provide some ideas for the research and application of genetic engineering technology in microalgae, thereby facilitating microalgae and microalgae products to become more economically competitive