Study on Real Property Tax Assessment

本文共分四大部分。第一部分首先对文章的选题背景和意义进行陈述，并着重介绍了国内外学者在物业税税基评估、批量评估以及GIS在批量评估中的应用等方面的研究成果。第二部分主要是关于物业税的探讨。在这一章中，笔者首先对财产、不动产、以及不动产税的概念及相关理论进行探讨，之后笔者分三节对美国财产税收体系的借鉴、我国房地产税收现状以及我国开征物业税的必要性进行了探讨。其中，第二节主要围绕我国现有的与房地产有关的税费进行探讨，特别指出了现有的房地产保有税收的不足，尤其是在税基的确定方面存在的缺陷；第三节则重点分析了物业税（包括财产税）的优点以及实施物业税对我国的积极意义。第三部分是关于批量评估的探讨，这部分...Firstly, the background of this thesis’s theme is discussed, and studies on real property tax assessment, mass appraisal, and GIS in CAMA ,etc, by experts and professionals home and abroad are also provided. Secondly, this paper focuses on real property taxation.In this chapter,the author discusses the concepts and theories of property, real property,and real property taxation. After that,the di...学位：经济学硕士院系专业：经济学院财政金融系_公共经济学学号：S20044100

Research on Appraisal of Chinese Commercial Banking Industry Franchise Value and Goodwill

近几年来，中国商业银行业的改革正日渐走入深水区。在这一场波澜壮阔的金融改革中，商业银行价值的确定其中一个基础性、核心性的问题，而其中，商业银行无形资产价值，尤其是特许权和商誉价值的确定又是难点和重点。本文从理论和实证两个角度对解决商业银行特许权和商誉价值评估这一问题作了探索。 在理论分析部分，本文在第一章对资产、无形资产、特许权、商誉等概念进行总结与探讨；第二章首先建立了无形资产价值所对应的超额盈利能力的层次，之后进一步探讨了商业银行业特许权与商誉的定义、性质及其价值来源，并比较了境内外商业银行的特许权和商誉及其价值的异同点；第三章主要对现有的商业银行特许权和商誉价值评估的途径与方法进行研究...Chinese commercial banking industry is now experiencing an underlying reform. The most obvious evidence to the above conclusion is that, in the recent several years, three of the four SOCBs(China’s State-owned Commercial Banks) and several JSCBs(China’s Joined-Stock Commercial Banks) have launched their IPOs; more and more M&A, recomposition, and IPO cases of many CCBs(City Commercial Banks) has e...学位：经济学博士院系专业：经济学院财政系_资产评估学号：1552007015348

多功能电度表的关键技术

本文从硬件和软件两方面论述了多功能机电式电度表的四项关键技术：通用异步串行数据格式的红外遥控数据通讯、预付费电卡的数据加密方法、交流电掉电时单片机低功耗运行的实现、预付费写卡机与fOXPrO管理系统的软件接口

机电式多功能电度表的开发

介绍了以nEC公司的μPd78064单片机为主芯片的新一代机电式多功能电度表的功能特点、硬件结构及软件流程

复杂性后尿道狭窄81例治疗分析

目的探讨复杂性后尿道狭窄或闭锁的手术治疗方法,提高手术治疗效果。方法 1991～2008年收治的81例复杂性后尿道狭窄/闭锁患者,狭窄/闭锁段长度为3～10cm,其中>5cm者27例;66例曾有1～4次手术史;62例行改良尿道套入术,19例尿道端端吻合术;73例经会阴或腹会阴切口,8例经耻骨或切除部分耻骨下缘切口。15例应用尿道替代物成形。结果 76例(93.8%)术后排尿满意,5例失败,其中改良尿道套入术和尿道端端吻合术成功率分别为95.2%(59/62)、89.5%(17/19)(P>0.05)。15例应用尿道替代物成形术均取得成功。结论复杂性后尿道狭窄/闭锁的治疗应根据尿道病变情况选择不同的手术径路及术式,改良尿道套入术具有创伤小、操作简便、成功率高等优点。尿道狭窄段>5cm者应考虑应用尿道替代物成形

间歇式轴向压应力对组织工程骨种子细胞的黏附增殖与成骨分化促进作用的研究

目的探究间歇式轴向压应力对组织工程骨种子细胞黏附、增殖与成骨分化能力的影响。方法构建表达绿色荧光蛋白的兔骨髓间充质干细胞(rBMSCs)作为示踪种子细胞,运用旋转细胞培养仪将松质骨支架和种子细胞共培养7 d获得组织工程骨(TEB),实验组在第7～14天施加大小10 N、频率1 Hz、4 h/d的间歇式轴向压应力刺激,对照组常规培养,14 d后胰酶消化法获取两组种子细胞并比较其黏附、增殖和成骨分化能力。采用两组独立样本t检验进行统计学分析。结果 (1)流式细胞术显示rBMSCs被成功提取分离。(2)倒置荧光显微镜及扫描电镜显示TEB中种子细胞与支架相容性良好。(3)活体荧光成像系统及扫描电镜显示应力刺激组种子细胞的生长状况要优于非应力刺激组,前者平均荧光密度及细胞数/500倍视野均大于后者,差异均具有统计学意义(平均荧光密度:(3.75±0.34)×108 vs(2.91±0.22)×108,t=2.90,P=0.04;细胞数/500倍视野:30.50±4.43 vs 21.00±5.13,t=3.14,P=0.01)。(4)细胞黏附实验显示,应力刺激组种子细胞的75﹪细胞贴壁时间短于非应力刺激组,两组时间分别为(3.00±0.41) h、(13.33±1.70)h,差异具有统计学意义(t=8.20,P <0.01),前者的最终细胞贴壁率高于后者(99.97﹪±0.34﹪vs 85.83﹪±1.18﹪),差异具有统计学意义(t=11.31,P <0.01)。(5) CCK-8检测显示,在培养第48～96 h,应力刺激组种子细胞的增殖能力优于非应力刺激组,将两者的450 nm吸光度值在第48小时(0.49±0.02、0.40±0.02)、72 h(0.76±0.07、0.64±0.04)和96 h(1.58±0.07、1.34±0.13)分别进行比较,差异均具有统计学意义(t=5.15、2.57、2.86,P均<0.01)。(6)在成骨诱导14 d后,应力刺激组种子细胞的ALP和Ca结节染色阳性率要强于非应力刺激组:两组ALP染色阳性率分别为26.73﹪±4.56﹪、16.68﹪±3.89﹪,差异具有统计学意义(t=3.33,P=0.03);两组Ca结节染色阳性率分别为41.81﹪±3.56﹪、27.40﹪±2.35﹪,差异具有统计学意义(t=3.68,P=0.02)。结论间歇性轴向压应力可促进组织工程骨种子细胞的黏附、增殖与成骨分化

Mutagenic EFFects of Nd +3 :YAG Laser on Aspergillus Niger

本文采用nd＋3：yAg激光辐照柠檬酸生产菌黑曲霉孢子，辐照后进行培养和发酵试验、分析测定不同辐照时间黑曲霉孢子的存活率、黑曲霉菌丝体生长繁殖及代谢产酸的速度、主要代谢产物柠檬酸的产量及淀粉糖化酶活力等的变化。实验结果表明，nd＋3：yAg激光辐照后各实验组发生了不同程度的变化，说明该激光能诱发黑曲霉细胞的遗传变异，可用于诱变选育柠檬酸生产的优良高产菌株In this paper, a Nd +3 :YAG laser was used to irradiate spores of the Aspergillus niger, a citric acid-producing strain.The spores irradiated were then cultured and Fermentated.Variations in a survival rates of the spores, rates of growth, propagation, and the metabolic production acid of the hyphae, yield of the main metabolite citric acid and vitality of the saccharidase, etc .were determined and analysed.The experimental results show that the various experimental groups, irradiated by the Nd:YAG laser, had changes in diFFerent degrees.This indicates that the laser can induce Aspergillus niger cells to mutate and may possibly be applied to selectively breed new good quality strains with high yield For production of the citric acid

退化天坑倒石坡林下优势物种生态位特征

以典型的中度退化天坑——巴家陷塘天坑为例,对其倒石坡生态交错带森林群落优势种种群进行生态位特征分析,以期为喀斯特天坑的生物多样性保护及天坑地表区域植被的生态修复提供科学参考.结果表明:土壤养分铵态氮、速效钾、有效磷相较于土壤水分和温度对天坑物种分布影响最显著,解释量分别为37.4%、32.8%、29.3%.随着天坑倒石坡坡位(坑口-上坡位-中坡位-下坡位-坑底)的变化,其林下植物生活型由常绿旱生向常绿湿中生变化,草本种群生态位重叠程度较灌木种群更大.灌木植物密花荚蒾、小雀花和草本植物一把伞南星、荩草有较宽的生态幅和抗逆性,占据天坑林下灌草层的上层.随着土壤碱性不断加强,灌木植物长圆叶梾木和草本植物尼泊尔老鹳草、黄龙尾失去竞争力.巴家陷塘林下优势种的生态位特征与针阔混交林的冠层结构、林下灌草的生态策略、天坑独特的生境、优势物种的重要值等密切相关.国家自然科学基金项目(41871198)资助~

Study on removal boron from solargrade silicon with hydrometallurgy

湿法提纯作为冶金法制备太阳能级硅的前处理工序,可以去除大部分金属和硼杂质。研究了以氢氟酸-硫酸混合酸为浸出剂,有机溶剂甲醇作为后处理剂,去除硅粉中硼杂质的方法。采用电感耦合等离子体发射光谱仪(ICP)等对产品进行表征。酸浸过程优化工艺条件:硫酸质量分数为55%,氢氟酸质量分数为7%,酸浸温度为70℃、酸浸时间为4 H、液固质量比为8∶1。酸浸后可使硅粉中的硼杂质质量分数由6.893x10-6降至3.867x10-6,去除率为41.9%。在酸浸基础上采用有机溶剂甲醇作为后处理剂,杂质硼质量分数降至3.84x10-6,去除率为44.29%。从硼酸浸后形成的产物入手探索提高硼去除率的方法,实验验证了该方法的可行性,为研究湿法冶金预处理太阳能级硅提供了新的参考。As a pretreatment unit for preparing solargrade silicon(SG-Si) by metallurgic method,wet purification could remove most metallic impurities and nonmetallic impurities,such as boron.Experiment researched a new method to remove boron from SG-Si with mixed hydrofluoric acid-sulfuric acid as leaching agent and with organic solvent methanol as posttreatment agent.Samples were characterized by ICP and other analysis methods.When SG-Si powder had been leached at optimized conditions as follows:mass fraction of sulfuric acid was 55%,mass fraction of hydrofluoric acid was 7%,reaction temperature was 70 ℃,reaction time was 4 h,and liquid-solid mass ratio 8∶1,it was found that mass fraction of impurity boron in SG-Si was reduced to 3.867×10-6 from 6.893×10-6 and the removal rate was 41.9% after acid leaching;on the basis of the former procedure,mass fraction of impurity boron was reduced to 3.84×10-6 and the removal rate was 44.29% when treated with organic solvent.Experiment proved the feasibility of the method and provided a new reference for researching on the pretreatment of SG-Si by hydrometallurgy

Multiplet patterns due to co-existing intermolecular dipolar and intramolecular scalar couplings in liquid nuclear magnetic resonance

When both intermolecular dipolar couplings (D couplings) and intramolecular scalar couplings (J couplings) exist in a highly polarized multiple-spin liquid, some forbidden nuclear magnetic resonance signals originating from intermolecular multiple-quantum coherences may become observable. Moreover, their multiplet patterns are quite different from what are observed in a multiple-spin system with J couplings only. In this paper, these forbidden resonance peaks and unique multiplet patterns are studied theoretically and experimentally. For comparison and verification, an I2S3 + X spin system is chosen as an example to present five types of signal patterns from the interactions of D and J couplings with either selective or non-selective radio-frequency pulse sequences for double-quantum coherences. The multiplet pattern rules for a more general IpSq + X-k (p;q k = 1, 2, 3....) spin system are derived as well. It is demonstrated that some unusual multiplet amplitude patterns such as (1:0:-1) may "magnify" J splittings, allowing more accurate measurement of J coupling in the case of small J coupling constants and/or in inhomogeneous fields. It is shown that the theoretical predictions, computer simulations, and experimental observations are all in agreement with one another very well