Research on Commercial Concrete Industry Tax Risk --Based on Analysis of Fujian Province’s CTAIS Sample Data

在税收管理实际工作中，无论是降低纳税人的税务风险还是降低税务机关的自身执法风险都是目前税务机关的工作重点。面对着税务机关收集到的大量信息，如何利用这些信息来降低税务风险，实践工作中采用了不少方法，不过基本都是一些经验上的方法，缺少理论和现实数据分析的有力支撑。本文试图从理论和实证研究的角度出发，对商品混凝土行业的税务风险识别问题进行较为全面的分析。基于此，本文在税务风险相关理论、税务机关风险管理和博弈论等理论的基础上，从企业盈利能力、营运能力、企业规模、主要税种税收负担以及税务机关查补力度方面选取了税务风险评估指标，构建行业税务风险模型。 从统计数据的描述性分析上看，商品混凝土行业的主要税种...In the operation of tax administration, how to reduce the tax risk to the taxpayer, and how to decrease the execution risk to the tax authority, have become the key tasks to tax authorities nowadays. How to use the massive information collected in tax authorities, to reduce the tax risk? Numbers of methods have been employed, but most are derived from previous experience. These methods are short o...学位：税务硕士院系专业：经济学院_税务硕士学号：1552012115178

Source apportionment of water-soluble ions in spring TSP of Pengjia Islet, Taiwan

于2010年春季,在台湾省北部东海海域彭佳屿岛采集了60个总悬浮颗粒(TSP)样品,用离子色谱测定了8种水溶性离子(Na~+、Mg~(2+)、; Ca~(2+)、K~+、NH_4~+、Cl~-、SO_4~(2-)和NO_3~-)浓度.结合HYSPLIT气团后向轨迹模型、离子化学计量学关系、; 离子相关性分析和主成分分析,探讨了彭佳屿岛春季TSP中水溶性离子的主要来源.结果表明:彭佳屿岛春季TSP中水溶性离子质量浓度顺序依次为SO_4~; (2-)(7.704.53)mug/m~3> Cl~-(6.17 3.85)mug/m~3>Na~+(4.59 ; 2.28)mug/m~3>NO_3~-(4.24 3.07)mug/m~3>NH_4~+(1.53 ; 1.20)mug/m~3>Ca~(2+)(0.95 1.47)mug/m~3>Mg~(2+)(0.59 ; 0.30)mug/m~3>K~+(0.310.17)mug/m~3.其中Cl~-、Na~+和Mg~(2+)全部来源于海洋源;K~+来源较多,除了; 海洋源外,煤和生物质燃烧以及陆源矿物等都可能是彭佳屿岛春季TSP中K~+的来源;60%的Ca~(2+)来源于当地的建筑粉尘;77%的SO_4~(; 2-)源于煤和生物质燃烧释放;NO_3~-主要源于汽车尾气、煤和生物质燃烧等释放;NH_4~+主要来源于二次气溶胶和生物质燃烧等.通过整合本研究; 与前人的观测,发现在春季从中国东北至西北太平洋开阔海域,TSP中Cl~-、Na~+和Mg~(2+)的浓度在空间上呈现逐渐升高趋势,而Ca~(2+; )、K~+、NH_4~+、SO_4~(2-)和NO_3~-的浓度在空间上呈现逐渐下降趋势,显示了TSP中不同水溶性离子在海洋大气传输过程中的空间; 变化特征.In spring of 2010, sixty total suspended particulate (TSP) samples we; collected in Pengjia Islet, northern sea of Taiwan, China. The; concentrations of water-soluble ions (Na~+, Mg~(2+), Ca~(2+), K~+,; NH_4~+, Cl~-, SO_4~(2-) and NO_3~-) in the TSP samples were extracted; and then determined using an Ion Chromatography. Using these data, we; investigated the sources of water-soluble ions by a multiple-technique; analysis combining with the HYSPLIT model, ion stoichiometry,; correlation analysis of water-soluble ions and primary component; analysis. According to a decreasing order in the average mass; concentration, these ions ranked as SO_4~(2-)(7.704.53)mug/m~3,; Cl~-(6.173.85)mug/m~3, Na~+(4.592.28)mug/m~3, NO_3~-(4.24 3.07)mug/m~3,; NH_4~+(1.531.20)mug/m~3, Ca~(2+)(0.951.47)mug/m~3,; Mg~(2+)(0.590.30)mug/m~3 and K~+(0.310.17)mug/m~3. The sea water was; identified as the dominant source for Cl~-, Na~+ and Mg~(2+). Besides; the contribution from the sea salt, the K~+ had other sources, such as; coal and biomass burning, and mineral etc. 60% Ca~(2+) came from the; local construction dust, while 77% SO_4~(2-) originated from coal and; biomass burning. The NO_3~- dominantly sourced from the vehicle exhaust,; coal and biomass burning, while NH_4~+ totally originated from the; second inorganic aerosol and biomass burning. By combining our results; with previous findings, in spring, the concentrations of Cl~-, Na~+ and; Mg~(2+) in TSP increased gradually from the Northeast of China to the; Northwest Pacific Ocean; on the contrary, the Ca~(2+), K~+, NH_4~+,; SO_4~(2-) and NO_3~- in TSP decreased gradually. The spatial; characteristics of different water-soluble ions in TSP were associated; with their long-range transport in the marine boundary layer.国家973计划项目; 国家自然科学基金项目台湾海峡联合基金资助项目; 东华理工大学校科技创新团队科研启动基金项目; 江西省教育厅科技项目;; 东华理工大学博士科研启动基金项

Identification of Polygonatum from Wuyishan and Its Surrounding Areas by ISSR Molecular Markers and Their HPLC Fingerprints

采用ISSR分子标记鉴定方法及HPLC色谱方法对武夷山及周边地区5份黄精植物样本进行DNA分子标记鉴定及指纹图谱分析,并通过聚类分析软件分别探讨其遗传相关聚类图谱。ISSR分子标记法能较好地对5份黄精植物样本进行区分,HPLC指纹图谱分析同样表明5份黄精样本化学成分存在一定的差别。DNA分子标记及HPLC指纹图谱分析的遗传相关聚类分析结果相似,表明武夷山及周边地区的野生黄精种质资源存在明显的差别。The purpose of this project was to identify and analyze the genetic relationships of 5 kinds of Polygonatum in Wuyishan and its surrounding areas. Using ISSR marker and HPLC molecular identification method for chromatographic methods analysis of DNA markers for identification and fingerprinting of 5 Polygonatum samples, the genetic correlation map of Polygonatum was studied by cluster analysis software. ISSR molecular marker method could be used to distinguish Polygonatum of Wuyishan and its surrounding areas. HPLC fingerprint analysis also showed that there were some differences in the composition of Wuyishan and its surrounding distribution. The results of genetic correlation cluster analysis were similar by ISSR and HPLC. There were obvious differences in the germplasm resources of Wuyishan and its surrounding areas from the DNA molecular markers and HPLC fingerprinting analysis results.福建省科技厅自然科学基金重点项目（2013Y0018）;福建省科技厅自然科学基金青年项目（2015J01065

Research on High S/P of Phosphor-type White LED with High Color Temperature

对于白光照明而言,显色指数(CRI)和暗视觉下光通量与明视觉下光通量的比值(S/P)是衡量白光光源质量的两个重要参数。CRI反映的是待测光源下物体色彩还原能力;而S/P值越高的光源下人眼视物越清晰,对节能也具有一定作用。一般而言,这两个参数越高越好;然而在实际中,两者是一对矛盾体。当前的大部分白光光源的S/P值普遍低于2.5。白光发光二极管(LED)具有光谱可调特性,因此可以通过优化光谱,在满足一定的CRI下获得更高的S/P值。首先模拟光谱,然后通过计算机编程调节光谱峰值波长、相对光强度等光谱参数,最终获得高色温(6 500 K)下高S/P值光谱,对于节能照明光源设计具有重要参考价值。For white light illumination, color rendering index(CRI) and scotopic/photopic(S/P) ratio are twocritical parameters to evaluate the quality of white light source. The CRI is introduced to describe the color fidelityof objects under tested light sources. Under light sources with higher S/P values, human eyes can see more clearly,and it also has a certain effect on energy saving. In general, the higher is the values of the two parameters, the quali-ty of the illumination effect is better. However, there is a trade-off between them. The S/P value of most of the cur-rent white light sources is generally less than 2.5. White light emitting diode(LED) has spectrum adjustment charac-teristic, so higher S/P value is obtained under the condition of meeting the certain CRI through optimizing spectrum.Firstly, LED spectrum is simulated, and then spectrum parameters such as spectrum peak wavelength and relativelight intensity are adjusted through computer programming. Finally, high S/P value spectrum under the high colortemperature of 6 500 K is obtained, which has an important reference value for energy-saving illumination lightingsource design.中德国际科技合作项目(2015DFG62190

Effects of the Xitongxiao prescription on apoptosis and proliferation of chondrocytes in knee

目的：探讨膝痛消方对促进软骨细胞增殖和抑制IL-1β诱导的软骨细胞凋亡的作用。方法：体外培养膝关节软骨细胞，用阿利新蓝染色方法检测软骨细胞蛋白多糖，用Ⅱ型胶原免疫荧光染色检测软骨细胞Ⅱ型胶原的表达，以鉴定软骨细胞；用MTS检测软骨细胞的增殖；用IL-1β诱导软骨细胞凋亡，AnnexinV/PI双染检测细胞凋亡。结果：膝关节剥离得到的细胞形态为多角形或梭形，阿利新蓝与Ⅱ型胶原免疫荧光染色均呈阳性，证明分离培养的细胞为软骨细胞。MTS实验结果发现膝痛消方提取物处理软骨细胞后检测到的OD值随浓度增加而增加且显著高于对照组。此外，IL-1β处理诱导软骨细胞凋亡，而膝痛消方提取物能够有效地抑制IL-1β引起的细胞凋亡。结论：膝痛消方能促进软骨细胞的增殖，抑制IL-1β诱导的软骨细胞的凋亡。以上发现为膝痛消方临床上治疗膝关节骨性关节炎提供药理作用依据。Objective:To investigate the effects of the Xitongxiao prescription on the cell proliferation and the inhibition of IL-1β-induced apoptosis of chondrocytes.Methods:To identify chondrocytes,the articular chondrocytes were cultured in vitro;staining with alcian blue was used to detect the protein polysaccharide,and staining with collagen immunofluorescence was used to examine the expression of type II collagen in chondrocytes.The proliferation of chondrocytes was determined by MTS.Apoptosis of chondrocytes was induced by IL-1β,and the effect of apoptosis was tested by Annexin V/PI double staining.Results:The morphology of the cells obtained from the knee joint was polygonal or fusiform.The tested results of Alcian blue and collagen immunofluorescence staining were positive.These together certified that the isolated cells were knee chondrocytes.MTS assay results showed that the detected OD values were dosedependently increased and they were significantly higher than those of the control group.In addition,the apoptosis of chondrocytes was induced by IL-1βtreatment.While the extract of the Xitongxiao prescription could effectively inhibit the IL-1β-induced apoptosis of chondrocytes.Conclusion:The Xitongxiao prescription could promote the proliferation of chondrocytes and inhibit the apoptosis of chondrocytes induced by IL-1β.The above findings may provide one of pharmacological mechanisms of the Xitongxiao for clinical treatment of knee osteoarthritis.厦门市科技计划项目(3502z20144031);福建省自然科学基金计划资助项目(2015J01065)

马铃薯遗传转化系统的优化及禽流感病毒(H5N1)基因的导入

通过对以马铃薯 (Solanum tuberosum L .)块茎为受体的农杆菌转化系统进行优化 ,筛选出使三个品种 (鲁引 1号、克新 3号、优金 )的受体均可得到高频分化的培养基 :MS+2 .0 mg/L BA+3.0mg/L ZT+0 .5mg/L NAA+0 .5mg/L GA.对几种农杆菌转化条件的比较研究发现 ,菌体用 Ms+0 .5mg/L GA液体重悬并稀释 4倍 ,与受体于 2 8℃ ,10 0 r/min振荡侵染 2 0～ 30 min,共培养时在分化培养基上加 30 μ mol/L AS(乙酰丁香酮 ) ,16 h弱光照共培养 3d,可使马铃薯品种鲁引 1号的转化效率较常规方法提高 5～ 7倍 .将禽流感病毒 (H5N1)基因与 35S启动子及 nos终止子构建表达载体 p130 1H5N1,直接法转入农杆菌 EHA10 5,用此菌株转化马铃薯得到再生植株 .基因组总 DNA经 PCR和 Southern杂交证明目的基因已整合到马铃薯基因组

Real-time image processing and mapping algorithm for forward-looking sonar of AUV

The key of autonomous underwater vehicle to perform a variety of missions in complex sea environment was to accurately distinguish obstacle and mapping in real time. In this paper, the information of obstacle was segmented from sonar image by image filter, image enhancement, fuzzy clustering algorithm and morphology method. Then the coordinate system was established, the barrier information of each frame was projected onto the entire barrier map. Finally, the experiment on the lake proves that the methods of the image processing and mapping algorithm are feasibility

制备c轴垂直取向图案化磁记录介质的方法

 一种制备c轴垂直取向图案化磁记录介质的方法,该方法包括：步骤1：在衬底上,溅射一层缓冲层；步骤2：在缓冲层上溅射一层取向诱导层；步骤3：利用浸涂或者旋涂的方法,在取向诱导层上自组装一层磁性纳米颗粒阵列；步骤4：在磁性纳米颗粒阵列上溅射一层盖层,形成基片；步骤5：对基片进行退火处理,完成磁记录介质的制备

一种黄河故道区滨海退化湿地的修复方法

本发明涉及一种黄河故道区滨海退化湿地的修复方法。该方法包括以下步骤：(1)选取黄河故道区退化滨海盐碱湿地，对土壤进行平整，准备好待用；(2)于每年5月初，将准备好待用的土壤浇水灌溉，然后将经种子引发后的碱蓬种子播种于浇过水的土壤中，表层覆盖土壤，再将碱蓬残体进行表层覆盖；(3)进行正常管理，合理灌溉，当碱蓬生长高度为到4.5~5.5cm时进行去苗，使碱蓬密度为45~55株/m2。本发明通过利用耐盐植被碱蓬经过不同水分干预和植物残体覆盖，对特定黄河故道区退化湿地进行了修复，明显改善了土壤养分状况，大幅度降低了土壤盐分含量，取得了良好的生态效益