Improvement of Audit Quality Control for accounting firms in China based on the analysis of A accounting firm

在我国经济不断发展和资本市场不断完善的背景下，公众更加重视注册会计师能够对微观经济市场的会计信息质量做一定的保证。而会计师事务所是注册会计师进行审计工作的基本场所，会计师事务所对审计质量的控制关系到注册会计师的执业水平，直接影响到注册会计师提供审计报告的质量。另一方面，我国会计师事务所还在发展阶段，更倾向于业务的扩展，在建设和执行审计质量控制制度方面处于滞后的现状，无论规模大小的事务所都出现各种各样的质量控制的缺陷。这些控制缺陷使经济市场出现许多财务丑闻，威胁着经济社会的发展。因此建设和完善事务所审计质量控制制度，提高审计质量对于整个经济社会具有重大意义。 本文笔者分析、解决A会计师事务所审...With the constant development of the economics and capital market in China,the public hope that CPAs give guarantee of accounting information quality. As a basic platform of the CPAs,the Accounting Firm has an ability to control audit quality,and plays an important impact on the audit credibility of reports. On the other hand,accounting firms in China is still in development stage and more incline...学位：审计硕士院系专业：管理学院_审计硕士学号：1842014115060

On the Civil Protection of Personal Information

作为信息社会基础资源，个人信息的传递、处理和利用随着信息技术的 发展变得更加灵活，但高效、便捷的信息流转过程也导致个人信息更容易遭 受不当收集、恶意使用进而危及人格、财产安全。因此，个人信息保护日益 成为全球性的法律问题，越来越多的国家、国际组织纷纷立法对其进行保护。 反观我国，法律制度不完善，个人信息保护力度比较薄弱，不利于保护。 个人信息具有人格和财产双重性，保护个人信息是基于其蕴含的人格利 益，甚至是财产利益，因此个人信息应受民法保护在理论界已是共识。本文 即以民法为视角，综合运用概念法学、比较法学等研究进路展开分析讨论。 文章分三个章节对我国个人信息的民法保护进行探究：...As the information society based resources, personal information transmission, processing and utilization with the development of information technology has become more flexible, but efficient, convenient information transfer process also leads to personal information more easily suffer from improper collection, malicious use and then endanger the personality, property safety. Therefore, the ...学位：法学硕士院系专业：法学院法律系_民商法学(含劳动法学、社会保障法学)学号：K20110802

Determination of polycyclic aromatic hydrocarbons(PAHs) in tea using solid phase microextraction coupled gas chromatography mass spectrometry

本文优化了萃取条件,建立了顶空-固相微萃取(HS-SPME)、气相色谱-质谱测定茶叶中4种多环芳烃的方法.茶叶中多环芳烃含量和对应的信号强度在0.3~150mg kg~(-1)范围内呈良好的线性关系,检出限为0.1~0.2mg kg~(-1),回收率在72.6%~102.4%之间;茶汤中含量和对应的信号强度在0.01~10mg kg~(-1)范围内呈良好的线性关系,检出限为0.005~0.01mg kg~(-1),回收率为76.4%~103.6%.In this study, GC-MS coupled head-space solid-phase microextraction(HS-SPME) was applied to detect 4 kinds of PAHs in tea and in tea infusion. After the optimization of the experimental consideration, the linear ranges for the PAH4 signal intensity and their concentrations are found to be 0.3–150 and 0.01–10 mg kg~(-1). The detection limit is 0.1–0.2 and 0.005–0.01 mg kg~(-1), with recovery of 72.6%–102.4% and 76.4%–103.6%, respectively

Study on Eco-compensation of Principal Functional Zoning in Bay Coastal Area

海湾海岸带主体功能区划的生态补偿是一新的研究课题。在探讨海湾海岸带主体功能区划生态补偿内涵的基础上,基于市场价格法、成果参照法、替代市场法和专家评判法,构建了生态补偿额度的估算模型,并尝试应用于福建省罗源湾的案例研究,同时提出相应的补偿方式和政策建议。该文有助于完善海湾海岸带主体功能区划决策的可操作性,并为相关研究提供参考借鉴。Eco-compensation of principal functional zoning in bay coastal area is a new research topic.Based on discussing the eco-compensation connotation,this article builds some estimation models for eco-compensation amount using methods of market price,benefit transfer,indirect market and expert judgment,and then tries to apply the models in the case study of Luoyuan Bay,Fujian.The compensation approaches and the relevant policy are also suggested.This work will be helpful to improve the operability of principal functional zoning in bay coastal area and provides reference for further related researches.2009年海洋公益性行业科研专项经费项目“海岸带主体功能区划分技术研究与示范”(200905005-06

BOD Measurement Based on Oxygen Fluorescent Quenching Rate Method

利用氧荧光猝灭速率的方法,结合自行构建的BOD光纤传感装置进行海水中生化需氧量(BOD)含量检测。考察了四种筛选的海洋耗氧菌种在四甲基硅氧烷(TMOS)、二甲基二甲氧基硅烷(Di Me-DMOS)和聚乙烯醇(PVA)包埋固定情况下,对不同浓度的葡萄糖-谷氨酸(GGA)标准溶液的荧光响应情况。BOD敏感膜的荧光响应在0·2~30mg/L浓度范围内呈良好的线性关系,对2mg/L标准溶液测定的相对标准偏差为2·5%(n=6),响应时间(t95%)为4·0min,BOD敏感膜使用寿命大于12个月。实际海水样品检测表明,利用BOD敏感膜检测得到的结果与国标BOD5方法之间存在较好的一致性。Based on oxygen fluorescent quenching rate method,a BOD optical sensing film immobilized four kinds of microorganisms from seawater in an Ormosils-PVA matrix was applied for BOD measurement of seawater. The responding characteristic of fluorescent quenching is researched. The BOD sensing film contributed a good linear relationship between concentration and fluorescent response in the concentration range of 0.2 to 30mg/L. Measurements were taken for 4min followed by 10min recovery time in 2mg/L glucose/glutamate (GGA) BOD standard solution. Some other experimental conditions, such as pH, measurement temperature, the concentration of sodium chloride, were studied. BOD values estimated by this optical BOD sensing film correlate well with those determined by the conventional BOD_5 method for seawater samples.国家863计划(2001AA635100);; 福建省自然科学基金(D0410001)资助项

Determination of Lead Content in Standard Materials of Lake Sediment and Tea by ID-ICP-MS

采用2种微波消解体系(HNO3-H2O2和HNO3-H2O2-HF)及3种定量模式(同位素稀释法、标准工作曲线法和标准加入法),对沉积物和茶叶标准物质中的铅进行测定,结果表明:同位素稀释质谱法的各项检测指标显著优于其它两种定量模式(茶叶中铅含量测定值为4.30μg/g),标准加入法次之(3.75μg/g),标准工作曲线法较差(3.61μg/g)。二种微波消解体系中,加HF酸优于不加HF酸,不加HF,茶叶中铅的回收率仅有89%,加入HF则上升为98%。Three different quantitative modes,namely external calibration,standard addition and isotope diluˉtion were compared for the determination of lead contents in lake sediment and tea standard materials with two digestion systems.The results showed that the isotope dilution gave the highest accuracy and precision in comˉparison with the other two modes.But the results were affected by the digestion system.For example,the reˉcoveries of lead content for tea were98%and89%for HNO 3 -H 2 O 2 -HF and HNO 3 -H 2 O 2 digesting sysˉtem,respectively.福建省重大科技项目子课题(2003Y005-04);; 厦门大学现代分析科学教育部重点实验室开放课题(B40402

塑料光纤在楼宇布线中的应用

塑料光纤（POF）技术日益成熟,其产品在通信领域的应用量不断扩大。文章简述了POF的性能,探讨了各种POF在楼宇布线中应用的可行性,总结了当前楼宇布线标准和POF标准的发展概况,最后分析了当前布线标准所存在的缺陷和POF标准制定的紧迫性