知识资本保值增值财务衡量指标体系设计

从知识资本保值增值财务衡量目的出发,在分析知识资本保值增值财务衡量理论的基础上,构建了知识资本保值增值财务衡量指标体系,并介绍了其指标差异的分析方法,以评价知识资本保值增值水平和能力,为知识资本运营与管理决策提供依据

The Techniques and Application of Anhydrous Packaging with Chilled Sawdust in Longdistance Transportation of Live Kuruma Shrimp Marsupenaeus japonicus Broodstock

本文报道了以冷冻木屑为填充料,长途运输日本囊对虾(MArSuPEnAEuS JAPOnICAS)亲虾的无水包装技术及其应用实验。亲虾在室温条件下经3~5H适应性暂养后,以1℃·H-1降温速率逐步降至15℃,并维持该温度。包装前1H再把水温降至亲虾出现僵硬或侧卧为冷休克标志,大约11℃左右。包装时,在泡沫箱内铺上冷冻木屑3~5CM,再放上一层排列整齐的亲虾,如此一层木屑一层亲虾,至表层以木屑装满箱为止。一个航空运输专用箱(60x45x32CM)可装70~80尾亲虾。箱内可根据运输时间放置降温剂(干冰)1~2块。2004年~2006年,从厦门空运亲虾到河北黄骅市渤海水产资源增殖站,36批次,亲虾总数量达16584尾,运输过程死亡1436尾,存活率为91.34%。文中还就包装过程人为操作不当的影响、常见问题和各种活虾运输方法的利弊进行了分析与讨论。This article attempts to describe in detail techniques and application of anhydrous packaging with chilled sawdust in long-distance transportation of live kuruma shrimp Marsupenaeus japonicus broodstock.The broodstock were acclimatized for 3~5 hr under the condition of room temperature, and the water temperature was gradually dropped at a rate of 1℃·h-1to 15℃ which was maintained.One hour before the packing, the water temperature was again made to drop to the temperature(some 11℃)at which the c old shock sign of the shrimp, stiff or lying on side, appeared.During the process of packing, 3~5 cm layer of chilled sawdust was put at the bottom of a foam box, then a layer of neat rows of shrimp was put on the chilled sawdust, and a layer of chilled sawdust was again put on shrimp until the top surface of box was filled with chilled sawdust.A special air transport box(60×45×32cm)can hold 70 ~ 80shrimps., and 1~2 pieces of the cooling agent(dry ice)were placed in the box according to the air transportation period.From 2004 to2006, a total number of 16584 shrimp(36 batches)were transported from Xiamen to Huanghua Bohai Multiplication Station of Aquatic Resources of Hebei Province by air, with survival rate of 91.34%.The harmful effects caused by improper handling and common problems during the packing process, the pros and cons of various methods to transport live shrimp were also analyzed and discussed.福建省科技重点计划项目(2012N0030

基于知识企业的知识资本保值增值财务衡量指标体系研究

由厦门大学会计发展研究中心提供的第五届会计与财务问题国际研讨会——当代管理会计新发展论文集中的第四部分：管理会计创新及相关模式2在知识经济条件下，知识资本已经成为知识企业主导生产要素，其保值增值是知识资本拥有者的目的所在。本文从知识资本保值增值财务衡量理论出发，构建了知识资本保值增值财务衡量指标体系，并介绍了其指标体系差异的分析方法，以评价知识资本保值增值水平和能力，为知识资本运营与管理决策提供依据

Nutrient requirements and development of formulated diets of mud crab,Scylla sp.

【中文摘要】 青蟹属(Scylla)有锯缘青蟹(Scylla serrata),拟穴青蟹(S.paramamosain),紫螯青蟹(S.tranquebarica)和榄绿青蟹(S.olivacea)等4个种。我国以拟穴青蟹占绝对优势,它有个体大、生长快、适应性强、肉味鲜美、营养丰富等特点,已成为具有重要经济价值的海水养殖蟹类之一。随着青蟹人工育苗技术的突破、养殖技术的改进和多种养蟹形式的开发,养蟹业得到了蓬勃发展,其养殖规模不断扩大,产量不断提高,据统计,2004年全国青蟹养殖产量已达10.85万吨。养蟹产业的形成和持续发展必然要走健康养殖的道路,而健康养殖除了供应高质量苗种和保持良好的养殖环境外,必须供应量足质优的饲料,以满足青蟹的营养需求。然而,尽管我国青蟹养殖已有100多年的历史,但对其营养需求研究和配合饲料研发起步较晚,国外的相关研究也较少,故目前市场上尚未生产出能满足其正常生长发育所需营养需求的配合饲料,养蟹所用的饲料主要是天然低质鱼、虾、贝类等。鲜杂鱼等天然生物饵料资源有限,供应不稳定,使用不方便(需要冷冻保存),营养不全面,自身携带病原菌,且投喂后容易腐烂分解,败坏水质,易导致病害蔓延,难以满足日益扩大的养蟹... 【英文摘要】 The mud crab,Scylla sp.,is an important crustacean species farmed on a commercial scale in China.They are polycultured with fish or shrimp,but mud crabs are now monocultured in increasing density to supply the growing market.This trend has made diet development more important.Information on the nutrients required for growth of mud crabs is vital for the formulation of an effective feed.This paper reviews the current knowledge on Scylla sp.nutrition with special reference to developments during the last deca...国家“八六三”计划项目(2002AA603013); 厦门大学高层次人才引进科研启动项目; 厦门大学“九八五”计划科技创新项目“青蟹亲体脂肪酸营养与幼体发育关系研究

凡纳滨对虾亲虾性腺成熟节律和交配率

在水温(27±2)℃、盐度29±2、pH 7.8~8.5、光强1 000 lx的条件下,对来自中国台湾省的体质量为35~45 g的凡纳滨对虾(Litopenaeus vannameiBoone 1931)亲虾的性腺成熟节律和交配进行了为期73 d的繁育实验,样品为1 300对,3个批次。结果表明,雌虾术后卵巢成熟率分4期:Ⅰ期(1~9 d)入池适应术后效应期;Ⅱ期(10~16 d)低成熟率期,Ⅲ期(17~51 d)成熟率渐上升期,Ⅳ(52~73 d)平稳期;雄虾精荚形成率分3期:Ⅰ期(1~12 d)入池适应与术后效应期;Ⅱ期(13~51 d)平缓上升期,Ⅲ期(52~73 d)平稳期。在95%的概率保证程度下,雌亲虾卵巢成熟率为9.73%,波动区间9.14%~11.53%;雄虾精荚形成率6.63%,波动区间5.87%~7.38%;平均交配率为61.43%,波动区间58.85%~64.00%。在繁殖过程中,雌虾卵巢再成熟时间间隔9.68 d,可多次成熟的次数19.49次,雄虾精荚再形成时间15.10 d,可多次形成的次数为12.50次。此外还就影响雌虾卵巢成熟和雄虾精荚形成的因素以及如何提高交配率进行了详细的讨论... 【英文摘要】 Beginning in 1988,Litopenaeus vannamei was introduced into China,and 1998 on a commercial scale.China now has a large and flourishing industry for Litopenaeus vannamei,with Mainland China producing more than 270?000 metric tonnes in 2002,300?000 metric tonnes(71 percent of the country's total shrimp production) in 2003,and 367?500 metric tonnes(78.5 percent of the country's total shrimp production) in 2004,which is higher than the current production of the whole of the Americas.The intensive culture of Lito...福建省自然科学基金项目(B9910003

改良式解剖性大脑半球切除术治疗婴儿痉挛性偏瘫伴癫痫的远期疗效

为了克服解剖性大脑半球切除术的远期合并症，作者对传统术式进行了改良，并对３１例婴儿痉挛性偏瘫伴癫痫的病例进行了疗效的远期随访。结果表明，本术式死亡率为０％，其中２８例癫痫发作完全停止（占９０％），其余３例基本控制。行为异常得到改善、原有偏瘫无加重。神经影像学表现为健侧大脑半球明显向术腔发育；病例的脑干听觉诱发电位Ⅰ波潜伏期（ＰＬ）与对照组间差异无显著性意义（Ｐ＞０．０５）。作者认为，应用本改良法后消除了以往术式造成的巨大硬膜下术腔的病理解剖因素，并证实未发生常见的远期合并症

On strain hardening mechanism in gradient nanostructures

Experiments have shown that a gradient design, in which grain size spans over four orders of magnitude, can make strong nanomaterials ductile. The enhanced ductility is attributed to the considerable strain hardening capability obtained in the gradient metals. A non-uniform deformation on the lateral sample surface is also observed. This might inject geometrically necessary dislocations (GNDs) into the sample. However, no direct evidence has been provided. Therefore the issues remain: why can the gradient structure generate high strain hardening, and how does it reconcile the strength-ductility synergy of gradient nanostructures? Here for the first time we quantitatively investigate the strain hardening of a gradient interstitial-free steel by developing a dislocation density-based continuum plasticity model, in which the interaction of the component layers in the gradient structure is represented by incorporating GNDs and back stress. It is demonstrated that both the surface non-uniform deformation and the strain-hardening rate up-turn can be quantitatively well predicted. The results also show that the strain hardening rate of the gradient sample can reach as high as that of the coarse-grained counterpart. A strength-ductility map is then plotted, which clearly show that the gradient samples perform much more superior to their homogeneous counterparts in strength-ductility synergy. The predicted map has been verified by a series of experimental data. A detailed analysis on GNDs distribution and back stress evolution at the end further substantiates our view that the good strain hardening capability results from the generation of abundant GNDs by the surface non-uniform deformation into the nano-grained layers of the gradient sample. (C) 2016 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/)

Electrocatalytic Activity of Palladium Nanocatalysts Supported on Carbon Nanoparticles in Formic Acid Oxidation

采用化学还原法制备了碳纳米粒子支撑的钯纳米结构(Pd-CNP). 透射电镜表征显示在Pd-CNP纳米复合物中，金属Pd呈菜花状结构，粒径约20~30 nm。它们由许多更小的Pd纳米粒子（3~8 nm）组成. 电化学研究表明，虽然Pd-CNP的电化学活性面积比商业Pd黑低40%（可能原因是部分Pd表面被一层碳纳米粒子覆盖），但其对甲酸氧化却表现出更好的电催化活性：质量比活性和面积比活性都比Pd黑高几倍. 催化活性增强的原因可能是碳纳米粒子支撑的Pd纳米结构具有特殊的层次化结构，可以形成更多的活性位，以及表面位更利于反应进行.Palladium nanostructures were deposited onto carbon nanoparticle surface by a chemical reduction method. Transmission electron microscopic studies showed that whereas the resulting metal-carbon (Pd-CNP) nanocomposites exhibited a diameter of 20 to 30 nm, the metal components actually showed a cauliflower-like surface morphology that consisted of numerous smaller Pd nanoparticles (3 to 8 nm). Electrochemical studies showed that the effective surface area of the Pd-CNP nanoparticles was about 40% less than that of Pd black, possibly because the Pd nanoparticles were coated with a layer of carbon nanoparticles; yet, the Pd-CNP nanocomposites exhibited marked enhancement of the electrocatalytic activity in formic acid oxidation, as compared to that of Pd black. In fact, the mass- and surface-specific activities of the former were about three times higher than those of the latter. This improvement was likely a result of the enhanced accessibility of the Pd catalyst surface and the formation of abundant active sites of Pd on the carbon nanoparticle surface due to the hierarchical structure of the metal nanocatalysts.This work was supported, in part, by the National Science Foundation (CHE–1012256 and DMR–0804049) and by the ACS-Petroleum Research Fund (49137–ND10). J. H. was supported, in part, by a research fellowship from the China Scholarship Council. TEM work was performed as a User Project at the National Center for Electron Microscopy, Lawrence Berkeley National Laboratory, which is supported by the US Department of EnergyThis work was supported, in part, by the National Science Foundation (CHE–1012256 and DMR–0804049) and by the ACS-Petroleum Research Fund (49137–ND10). J. H. was supported, in part, by a research fellowship from the China Scholarship Council. TEM work was performed as a User Project at the National Center for Electron Microscopy, Lawrence Berkeley National Laboratory, which is supported by the US Department of Energy作者联系地址：1. 加利福尼亚大学化学与生物化学系，美国 圣克鲁兹 95064; 2. 西北工业大学凝固技术国家重点实验室，陕西 西安710072Author's Address: 1. Department of Chemistry and Biochemistry, University of California, Santa Cruz, California 95064, United States; 2. State Key Laboratory of Solidification Processing, Northwestern Polytechnical University, Xi’an 710072, China通讯作者E-mail：[email protected]

Y型聚乙二醇干扰素琢-2b注射液治疗HCV基因2/3型慢性丙型肝炎患者疗效和安全性的多中心随机对照试验研究

目的以标准剂量的聚乙二醇干扰素(Peg IFN)α-2a联合利巴韦林作为阳性对照,评价新型试验药物Y型Peg IFNα-2b注射液联合利巴韦林治疗2型/3型慢性丙型肝炎(CHC)患者的疗效和安全性。方法采用多中心、随机开放、阳性药对照的Ⅲ期临床试验,筛选符合要求的2型/3型CHC患者,按照2:1的比例随机分配到Y型Peg IFNα-2b组和Peg IFNα-2a组,同时口服利巴韦林,疗程24 w,停药随访24 w。采用Abbott Real Time HCV Genotype II检测HCV基因型,采用Cobas Taq Man实时定量PCR法检测血清HCV RNA水平。详细记录不良事件。主要疗效指标为持续病毒学应答(SVR),并进行非劣效检验。结果本试验实际入组2型/3型CHC患者255例,实际治疗241例。全分析集(FAS)数据显示,158例试验组和83例对照组患者SVR分别为85.4%(95%CI 79.94%~90.94%)和79.5%(95%CI 70.84%~88.20%,P=0.2402);对符合方案分析集(PPS)人群分析显示,试验组和对照组患者SVR分别为87.9%(95%CI 82.45%~93.27%)和85.9%(95%CI 77.82%~94.01%,P=0.7060),率差的95%可置信区间均符合非劣效标准;对PPS人群分析显示,85.8%受试者获得了早期病毒学应答(RVR),RVR的阳性预测值为90.1%;试验组和对照组不良事件发生率相似,分别为95.6%和95.2%,严重不良事件发生率分别为3.8%和3.6%。结论应用Peg IFNα联合利巴韦林治疗2型/3型CHC患者,新型试验药物Y型Peg IFNα-2b具有与对照药物Peg IFNα-2a相似的疗效和安全性。国家科技部“十二五”重大专项(编号:2012ZX10002-003)；“重大新药创制”十二五科技重大专项(编号:2012ZX09303019)