Goodwill Evaluation Method Research Based on Neural Network Technology

在金融海啸所带来的新一轮跨国并购浪潮以及市场竞争加剧的过程中，商誉价值评估的理论和方法成为人们日益关注的热点问题。随着我国市场经济体制和资本市场的逐步完善，选用恰当的商誉评估方法的重要性不言而喻。本文拟在总结和梳理国内外对商誉价值评估的主要理论与评估方法体系，尝试着综合以及探索适合于不可确指无形资产评估理论与实务应用中的方法，并考虑借助相关数量模型工具对影响商誉价值的有关因素进行归纳分析，对商誉价值评估相关问题展开更富有实际应用的研究，以期提高对商誉价值评估结果的准确性及可操作性。 本文在对已有的关于商誉渊源和流派发展的文献简要回顾的基础上，首先通过比较分析资产评估领域和会计领域之间关于商誉...In the cause of the new wave of multinational mergers and acquisitions (M&A) and the intensified competition brought by the financial tsunami, the research on the theory and the methods of goodwill becomes a hot issue. Along with the improvement in the economy system and the capital markets in China, it is important to choose the appropriate evaluation methods of goodwill. This paper intends to re...学位：经济学硕士院系专业：经济学院财政系_资产评估学号：1552007115009

The Identification of Courts on Inadequacy of Essential Evidence of the Specific Administrative Act

根据89年《中华人民共和国行政诉讼法》第五十四条第（二）项第1目的规定，对于主要证据不足的具体行政行为，法院可以予以撤销。当涉及到对法院作出的有关行政行为的判决进行探讨的问题时，法院作出的撤销行政行为的判决总是会获得学者们的青睐。在中国的司法审查实践中，证据方面存在问题是法院撤销行政行为最为倚重的理由。学界关注的“主要证据不足”的问题，目前的研究多限于法教义学上“主要证据不足”之定义、类型以及实践中具体的认定上，但是学者们对其中的某些问题仍存在一些争议。传统的研究方法似乎遭遇到了“瓶颈”，因此，转换研究路径或能为该问题的研究提供一些有益的参考。 具体行政行为主要证据不足的认定，既需要法教义学...The first item of the second provision of Article 54 under the Administrative Procedure Law provides, if a specific administrative act has been undertaken with inadequacy of essential evidence, the act shall be annulled or partially annulled by judgment, or the defendant may be required by judgment to undertake a specific administrative act anew. When discussing the administrative verdict, most of...学位：法学硕士院系专业：法学院_宪法学与行政法学学号：1362012115017

垂体促甲状腺激素瘤的临床特点分析和治疗

目的探讨垂体促甲状腺激素瘤(垂体TSH瘤)导致中枢性甲亢的临床特点及治疗,为临床治疗提供参考。方法回顾性分析5例垂体TSH瘤患者的临床和实验室检查资料,5例均有不同程度的高代谢症状伴或不伴鞍区占位效应,且血清FT4、FT3水平升高,TSH升高或正常,均经垂体磁共振(平扫+增强)检查为大腺瘤。结果 4例行经鼻蝶神经内镜鞍区占位切除术,1例行开颅垂体瘤切除术,术后病理证实均为垂体腺瘤,免疫组化TSH阳性。结论甲亢患者血清TSH不被抑制时要警惕有无垂体TSH瘤的可能,需及时行垂体磁共振检查,若发现垂体腺瘤尽早手术治疗

“反智主义”笔谈

“反智主义“现象在中国并不是集中出现于某个时期或某个区域的单一话题,有着“反智“倾向的文学创作在现代中国文学中其实一直都或隐或现地存在着,人们对此现象的理解也是众说纷纭。这里的一组笔谈文章从不同的角度出发,围绕“反智主义“展开讨论。其中既有对这一概念在美国的出现及其历史渊源的梳理、从宏观视野上概括分析当代中国文学中“反智主义“叙事的基本形态与理论基础,又有以个案分析的形式从正、反两方面对“反智主义“的价值取向给予的具体探讨。“反智主义“本身是一个极为复杂的问题,这里的讨论主要是为了能引起中国作家及批评家们对这一问题的广泛关注,以便能将这个问题的探索进一步引向深入

Improvement of n-butanol recycling technique in industrialized production of silicon dioxide as flatting agent

针对福建某工厂现有工艺生产二氧化硅消光剂过程,采用间歇蒸馏方式回收正丁醇存在时间长、效率低等问题,提出使用双塔精馏工艺进行改进以缩短正丁醇回收时间和提高回收效率。对改进后的工艺使用流程模拟软件进行模拟计算,获得了新的工艺条件参数。改进后,冷凝分层温度为85℃,精馏塔一塔釜液中正丁醇质量分数为99.62%,精馏塔二塔釜中正丁醇质量分数为0.31%。在此基础上搭建了实验室规模精馏装置并进行了验证试验,试验结果与模拟计算值接近,相对平均偏差为5.4%,表明模拟计算的结果可信。模拟计算结果为工业装置的优化提供了依据。改进后,正丁醇回收率将大幅提高,生产周期由原来的10 H缩短为5 H,能耗显著降低。采用此工艺生产二氧化硅消光剂可大幅降低过程成本。In order to reduce time cost and increase efficiency in n-butanol recycling,a double-column distillation process was suggested to replace the existing batch process due to its high time consumption and low efficiency.The improved process was simulated with flow simulation software.The calculated results show that in the improved process,condensing temperature is 85 ℃,the mass fraction of n-butanol at the bottom of Column 1 and Column 2 is 99.62% and 0.31% respectively.The verification tests on lab-scale distillation device were carried out.It shows that the calculated results are close to the tested results,and the average relative deviation is 5.4%,which indicates the calculated results are credible,and can provide a basis for optimization in industrialized plants.Now,n-butanol recycling efficiency increases largely and production cycle is reduced from 10 h to 5 h and energy consumption drops remarkably,so production cost can be largely reduced

生物模板法制备金属氧化物及其催化应用研究进展

自然环境中长期进化形成的多层次、多维和多尺度天然硬模板结构和一些具有多层次多维结构的天然"软"生物分子可为多级结构纳米材料的设计与制备提供了新的思路。金属氧化物通常作为催化剂的重要组成部分,其制备与催化应用得到广泛关注,生物模板法为金属氧化物的制备提供了一条简单、绿色、有效的合成路线。本文从基于生物模板的制备方法、生物模板在氧化物制备过程中的作用和生物模板在金属氧化物催化应用时的作用方面总结近十年来的研究进展。基于硬模板的制备方法简单高效,可完美地复制结构类似的金属氧化物材料,而软模板能够灵活地调控金属氧化物颗粒的尺寸和分散性。基于生物模板制备金属氧化物的过程往往经历"吸附-成核-生长-组装"多步骤,生物模板起着表面吸附、空间限域、导向等重要作用。就所得金属氧化物的催化应用而言,生物模板法的优势在于能够实现氧化物材料元素的自掺杂、有效改善传质以及特殊的表面结构赋予催化剂优异的催化性能。国家自然科学基金(21536010

Abundance and production of bacteria and their correlations with environmental factor

以2014年8月南海北部海水样品为研究对象,利用平板计数法和流式细胞仪计数法对南海北部表层和垂直海域可培养细菌和细菌总数分布状况进行研究,对细菌; 生产力进行测定,并结合环境因子进行相关性分析。结果表明:珠江口到南海北部海域,水平方向可培养细菌总数变化范围是3.70*10~2 ~; 1.42*10~3 CFU/mL,细菌总数变化范围是5.12 * 10~5 ~1.61 * 10~6; cells/mL,细菌生产力的变化范围是0.03 ~0.40 mg/m~3/h;垂直方向上可培养细菌变化范围是1.08 *10~3 ~9.00; *10~3 CFU/mL,细菌生产力变化范围是0.01 ~0.08; mg/m~3/h,其中表层海水中的细菌生产力明显高于底层。与环境因子相关性分析表明,水平方向上,影响南海北部表层海水细菌总数和细菌生产力的主要因; 素是温度、盐度、硝酸盐(NO_3-N)、硅酸盐(SiO_3-Si)、亚硝酸盐(NO_2-N)和磷酸盐(PO_4-P)(P<0.05);垂直方向上; ,影响南海北部可培养细菌总数的主要因素是NO_2-N(P<0.05),影响细菌生产力的主要影响因素是温度和盐度(P; <0.05)。可见,南海北部表层海水中细菌总数高于可培养细菌总数2; ~3个数量级,表明该海域表层海水存在大量不可培养细菌;细菌的生命活动在海水表层相较底层更为活跃。Distribution of abundance and production of bacteria and their; correlations with environmental factor were investigated, using plate; count method and flow cytometry, in the surface and vertical waters of; the northern south China sea in August 2014. The cultivable bacterial; abundance ranged from 3.70 * 10~2 CFU/mL to 1.42 * 10~3 CFU/ mL, the; total bacterial abundance ranged from 5.12 * 10~5 cells/mL to 1.61 *; 10~6 cells/mL and the bacterial productions varied from 0.03 mg/m~3/h to; 0.40 mg/m~3/h in horizontal distribution. In vertical distribution, the; cultivable bacterial abundance ranged from 1.08 * 10~3 CFU/mL to 9.00 *; 10~3 CFU/mL and the bacterial productions varied from 0.01 mg/m~3/h to; 0.08 mg/m~3/h, respectively. The correlation analysis results showed; that the environmental factors affecting the abundance of total bacteria; and bacterial productivity included temperature, salinity,; nitrate(NO_3-N),silicate (SiO_3-Si), nitrite (NO_2-N),and phosphate; (PO_4-P) (P<0.05). NO_2-N was the main influencing factor to cultivable; bacteria abundance (P < 0.05), while bacterial productivity was highly; correlated with temperature and salinity in vertical distribution of; northern south China sea (P < 0.05). The total bacterial abundance was 2; ~ 3 orders of magnitude higher than cultivable bacteria, suggesting that; there were many uncultured bacterium in surface water of northern south; China sea and bacterial activities in the surface maybe more active than; in the bottom.全球变化与海气交互作用; 国家重点研发计划全球变化及应对专项; 海洋公益性行业科研专

催化裂解法制备碳纳米管中试反应器优化研究

对催化裂解法(CVD)间歇制备多壁碳纳米管(CNTs)的中试流化床反应器的结构进行优化研究,以期简化结构、改变出料方式、实现半连续化操作。实验结果表明:床层内置加热器开启,CNTs产量下降15%,床层阻力增加67%;预热层高度为零,反应4h,产率最高为9.2g/g;催化剂量为100g,最佳匣钵高度是35cm;将间歇操作调整为半连续操作,生产周期将从24.0h降为8.5h

Diversity of CO_2 fixation gene in the surface waters of northern South China Sea in the Calvin cycle

为揭示南海北部表层海水中参与卡尔文循环的固碳基因多样性及其与环境因子的关系,本研究以卡尔文循环中的关键酶核酮糖-1,5-二磷酸羧化酶/加氧酶(Rubis CO)的Ⅰ、Ⅱ型基因(cbbL、cbbM)作为分子标记,采用Illumina Miseq高通量测序技术对海水中的固碳基因多样性进行分析,并结合多元统计分析的方法,探讨了固碳基因多样性与环境因子的关系.结果显示,在南海北部表层海水中,含cbbL基因固碳基因主要归属于变形菌门(Proteobacteria)、蓝藻门(Cyanobacteria)和厚壁菌门(Firmicutes),其中,优势亚群分别是γ-变形菌亚门(45.3%)、蓝细菌(30.9%)和β-变形杆菌亚门(23.8%);而含cbbM基因的固碳菌群未检测到;近岸的A9站位与其他站位物种组成有一定的差异,异着色菌属(Allochromatium)、硫杆菌属(Thiobacillus)和硫单胞菌属(Thiohalomonas)为其特有菌属.相关性和冗余分析(RDA)结果显示,含cbbL基因的固碳基因丰度与水温、盐度呈显著负相关(p<0.01),与硝酸盐、亚硝酸盐、硅酸盐呈显著正相关(p<0.01).To elucidate the diversity of CO_2 fixation and its relationship with environmental factors in surface water of northern South China Sea,the coding gene form I( cbbL) and form II( cbbM)( that encodes Ribulose-1,5-biphosphate carboxylase/oxygenase( Rubis CO) were chosen as biomarkers in Calvin-Benson-Bassham cycle( a common carbon fixation pathway for chemolithoautotrophic microorganisms) to analyze the carbon sequestration gene diversity. The Illumina Miseq sequencing method and multivariate statistical analysis were employed. The cbbM gene was not detected in any of samples,while the cbbL gene was found in all samples. The cbbL-containing genetic communities were dominated by Proteobacteria,Cyanobacteria and Firmicutes,in which γ-Proteobacteria( 45. 3%),Cyanobacteria( 30. 9%),β-Proteobacteria( 23. 8%) were predominant subpopulation. There were differences between the nearshore station of A9 with other stations,in which Allochromatiu,Thiobacillus and Thiohalomonas were unique species in A9 station.Relativity and redundancy analysis suggest that water temperature, salinity, nitrate, nitrite, silicate were highly statistically significant factors.Temperature and salinity were positively( p < 0. 01),while the other three factors negatively influenced CO_2 fixation gene of cbbL gene abundance( p <0. 01).全球变化与海气交互作用专项(No.GASI-03-01-02-05);; 海洋公益性行业科研专项(No.201305030,201405007)~

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