Design and Implementation of Automatic Assessment System for Grass-roots Tax Law Enforcement Responsibility

国家税务总局《税收执法责任制范本》的出台，为规范和监督税务机关的税收行政执法活动给出了明确、细化的指标。但相对于庞大的税收征管业务，采取手工的方式进行考核难以达到《税收执法责任制范本》中规定的要求。如何按照范本的规定，通过信息化技术规范税收执法行为，对各执法事项进行全过程、全方位的实时监督，全面、客观地反映税务人员的执法水平成为各级税务部门关注的主要问题。 针对此问题，本文开发了基层税收执法责任制自动考核系统。全文按照软件工程的思想进行组织，详细分析了税收执法责任制考核的背景、课题研究的目的意义以及国内外研究现状，用户业务需求以及税收执法责任制计算机自动考核系统的功能和非功能性需求，明确了系...The State Administration of Taxation of the tax law enforcement responsibility system "model" adopted, to give tax administrative law enforcement regulations and supervision of tax authorities clearly, refinement of the index. But compared with the huge tax collection and administration of business, take the manual way of assessing difficult to achieve "provisions of the tax law enforcement respon...学位：工程硕士院系专业：软件学院_工程硕士(软件工程)学号：X201123107

Domestication of the high-sugar-tolerant Mortierella alpina on arachidonic acid(ARA) production

通讯作者：Tel: 86-592-2186038; : [email protected][中文摘要]【目的】提高花生四烯酸(Arachidonic acid,ARA)产量,克服ARA产生菌高山被孢霉(Mortierella alpina)在长期的保存及使用过程中易受到外界条件影响发生退化,从而导致菌种耗糖量降低、影响菌种摄入营养的能力和不利于工业化生产的缺点。【方法】首先采用固体培养基驯化,将菌种逐级涂布于梯度高糖PDA平板(含糖量分别为2%、5%、7%、10%和15%)培养,挑选经固体驯化后能耐受10%高糖浓度平板的菌种,转接到两种含不同氮源的梯度高糖(含糖量分别为3%、4%、5%和6%)液体培养基中进行驯化,最后对驯化后的菌种进行2 L发酵罐放大实验。【结果】当培养基中以酵母粉为氮源时,驯化后菌体的最高耗糖量由3 g/(L.d)提高到12 g/(L.d);当培养基中以玉米浆为氮源时,驯化后菌体的最高耗糖量由7 g/(L.d)提高到12 g/(L.d)。摇瓶驯化实验结果表明以玉米浆为氮源驯化的菌种发酵效果较好,发酵罐实验结果显示菌体生物量为50 g/L,总油脂为18 g/L,目的产物ARA产量为8 g/L。相比未驯化之前的发酵结果,生物量和总油脂含量提高了近3倍,ARA产量提高了近4倍。【结论】经过高糖驯化, 菌种的耗糖能力得到提高, 生物量、总油脂及ARA 的产量也都有所增加, 从而可以使菌种在保存和使用过程中不易退化,保持稳定。[英文摘要][Objective] In order to improve arachidonia acid(ARA) production,and prevent the degeneration of ARA-producing strain Mortierella alpina in long-term culture preservation and cultivation,which could lead to low consumption rate of substrates like carbon source.[Methods] Mortierella alpina strain was first domesticated in high-sugar PDA plate with gra-dient sugar content(2%、5%、7%、10% and 15%).The strain which grew better in the solid medium containing 10% sugar was then selected and transferred to two liquid high-sugar media with different nitrogen sources to domesticate. The gradient sugar contents were 3%、4%、5% and 6%, respectivlely. Finally, the domesticated strain was used to produce ARA in a 2 L bioreactor. [Results] The experimental results show that the consumption of sugar increased from 3 g/(L·d) up to 12 g/(L·d) in the medium with yeast extract, and from 7 g/(L·d) up to 12 g/(L·d) in the medium with corn steep liquor. After cultivation for 144 h in a 2 L bioreactor,the yield of ARA reached 8 g/L, which was 4 times higher than that obtained with the original strain. [Conclusion] The domestication of the high-sugar-tolerant Mortierella alpina increased the consumption of sugar, biomass, total fatty acid and ARA production. The domesticated strain could maintain the high sugar resistance in the preserving process and turn to be more stable.福建省科技厅重大专项项目(No.2010NZ0001-4);; 国家自然科学基金项目(No.31071488

Phytoplankton community structures revealed by pigment signatures in Norwegian and Greenland Seas in summer 2012

对2012年中国第5次北极科学考察期间的挪威海和格陵兰海两个断面的光合色素进行了高效液相色谱(HPlC)分级分析,通过藻类色素化学分类分析软件(CHEMTAX)获得了不同浮游植物类群对叶绿素A的贡献,进而得到该海域表层和次表层(30 M)的浮游植物群落结构。结果表明:表层总叶绿素A的浓度为23.59 ng/l,低于次表层的30.38 ng/l,其中浮游植物根据粒径划分对总叶绿素A的贡献由高到低依次是微型浮游植物、小型浮游植物和微微型浮游植物。该海域同时存在葱绿叶绿素(PrASInO)、墨角藻黄素(fuCO)、别藻黄素(AllO)、多甲藻素(PErId)、玉米黄素(zEA)、19-丁墨甲藻黄素(19'bf)和19-六已墨甲藻黄素(19'Hf)等色素,其浓度和分布与温盐和营养盐等环境因子存在一定的相关性。不同粒径浮游植物色素组成显示,微微型浮游植物群落中以S型定鞭藻(28%)、n型定鞭藻(21%)、硅藻(18%)和青绿藻(12%)占优;微型浮游植物群落的优势类群为S型定鞭藻(53%)、n型定鞭藻(20%)和硅藻(12%);而小型浮游植物群落主要为硅藻(63%)和甲藻(17%)。Composition of phytoplankton controlled not only the formation of the Food Chain,but also the efficiency of energy transfer.At the same time,phytoplankton influenced the distribution of nutrient and the sedimentation of organic particulate matter.So study of phytoplankton community structures plays an important role in understanding the ecological function of phytoplankton.Photosynthetic pigments needed by photosynthesis,are very good biomarkers.They can be used to research and characterize phytoplankton community structure.Norwegian and Greenland Seas which are influenced by the Arctic water with low temperature and salinity and Atlantic water with high temperature and salinity.Understanding of correlation between environmental factors and phytoplankton community structure,is important for understanding the community structure of the marine organisms and their ecological function.During the 5thChinese Arctic Research Expedition in summer 2012,we analyze the photosynthetic pigments fromNorwegian and Greenland Seas by HPLC.Contributions of different phytoplankton assemblages to Chlorophyll a were obtained by Chemical Taxonomy( CHEMTAX),and thus resulted in composition of the phytoplankton community structure at the surface and subsurface water( about 30 m depth).The result showed that average concentration of Chlorophyll a at surface water was 23.59 ng / L,lower than that at upper water( 30.38 ng / L).The contributions of phytoplankton to Chlorophyll a were nano-> micro-> pico-one.Prasinoxanthin,Fucoxanthin,Alloxanthoxyletin,Peridinin,Zeaxanthin,19'-but-fucoxanthin,19-hexanoyloxyfucoxanthin were observed in the waters.Their distributions were relative to environmental factors,including Nutrients,temperature and salinity.These photosynthetic pigments showed negative correlations with temperature and salinity.Whereas they showed positive relations with nutrients,including NO-2,NO-3,SiO3 2-and PO3-4.The correlations of different phytoplankton and environmental factors were different.Diatoms had a very significant positive correlation with SiO3 2-,but had no correlation with PO3-4,NO-2and NO-3; Haptophytes-N had significant positive correlations with PO3-4,NO-2and NO-3; Haptophytes-S also had a positive correlation with PO3-4,but had no correlation with NO-2and NO-3.The maximum values of these photosynthetic pigments,except for Zea and Fuco,existed in the subsurface of the section BB.The distribution and concentration of photosynthetic pigments could explain the distribution and abundance of the phytoplankton to some extent.Not only because the pigments are complex and multiple,but also because there are inevitable errors in the testing and sampling,we cant determine the existence and abundance of the phytoplankton.So we use the CHEMTAX to obtain the contributions of different phytoplankton assemblages to Chlorophyll a,and thus resulted in composition of phytoplankton community structure.The composition of phytoplankton showed that Haptophytes-S( 28%), Haptophytes-N( 21%),Diatoms( 18%),and Prasinophytes( 12%) were main assemblages in the picoplankton; the main composition of nanophytoplankton were Haptophytes-S( 53%),Haptophytes-N( 20%),and Diatoms( 12%); meanwhile, Diatoms( 63%) dominated the microphytoplankton,followed by Dinoflagellates( 17%).Haptophytes-S,Haptophytes-N and Diatoms were dominant species in the surface and subsurface of section BB and AT belonging to the Norwegian and Greenland Sea.If Fucoxanthins and Diatomss existence in picophytoplankton could explain the tendency of phytoplankton to micro and miniaturization,these still need to be more sufficient evidence.国家自然科学基金(41076130;41206189); 南北极环境综合考察与评价专项(CHINARE2011-2015

一种基于微电极的珊瑚共生体光补偿点测定方法探讨

珊瑚虫与虫黄藻互利共生形成共生体,虫黄藻通过光合作用为珊瑚虫提供重要的能量来源。珊瑚共生体的光补偿点可以较好地指示珊瑚的光适应性,是重要光合特性指标,但其测定方法鲜有报道。利用溶氧微电极结合光强可调节光源,以鹿角杯形珊瑚为实验材料,依据扩散平衡理论,建立了一种造礁石珊瑚的光补偿点的测定方法。实验结果表明珊瑚的扩散边界层溶氧浓度会快速响应光强变化。珊瑚扩散边界层溶氧浓度与光合有效辐射具有较好的相关性,且光强由高降低过程测得的相关系数更高。实验测得鹿角杯形珊瑚的光补偿点较低,为1.52μE/m~2/s,与喜阴植物的光补偿点相当。相对较低的光补偿点利于珊瑚栖居于水深范围更广的区域,有助于扩展珊瑚的生态位。溶氧微电极相关技术和方法在珊瑚光合作用研究中具有广泛的应用前景。中国科学院战略性先导科技专项A(XDA13020300)国家自然科学基金(41676163; 41406191; 41276113; 41276114)国家重点研发计划(2017YFC0506301,2018YFC1406500)广州市珠江科技新星(201806010017

The Preparation of Silver Nanoparticles

［中文文摘］在简要介绍纳米银在各个工业领域应用的基础上,总结比较了各种制备纳米银颗粒的方法。物理和化学方法的工艺技术都比较成熟,但也存在着一定的不足。新兴的生物还原法因其具有微生物原料来源广,生物还原反应条件温和,产物纳米颗粒不易团聚,以及过程加入的化学试剂和产生的有毒副产物少等特点而开始受到关注。微生物还原金属离子有2种不同的机理:微生物的酶催化机理和非酶还原机理。对生物还原法原理的充分认识是将该方法发展成为可实际应用的纳米银制备工艺的重要基础。［英文文摘］The main applications of silver nanoparticles in industry were briefly reviewed in the present paper. The methods used for preparation of silver nanoparticles were summarized and compared. The physical and chemical methods are relatively mature but they have some shortcomings. The biological method is recently developed as a promising method because of its special advantages such as sufficient material sources, mild reaction conditions, good dispersion of nanoparticles as well as few chemical addictives and poisonous byproducts. The biological method for preparation of silver nanoparticles included two mechanisms, namely enzymatic catalysis mechanism and non-enzymatic reduction mechanism. The full understanding of two mechanisms would be necessary for developing it into a practical process to prepare silver nanoparticles.国家自然科学基金(20376076); 中国石油化工股份有限公司项目(0041-K81042)

三种有机磷萃取剂对水生生物的毒性效应

通过３种有机磷萃取剂：甲基膦酸二仲辛酯，异辛基瞵酸单异辛酯和磷酸二异辛酸对不同营养级水平的单种生物：藻类，草履虫，Ｓｈａｏ类，鱼类的毒性试验，结果表明：３种有机磷萃取剂的毒性效应浓度为Ｐ３５０：０．４０－９。３０ｍｇ／Ｌ，Ｐ５０７：２３．３２－１１２．００ｍｇ／Ｌ．Ｐ２０４：５９．５０－１３８．００ｍｇ／Ｌ，毒性强弱的顺序为Ｐ３５０〉Ｐ５０７〉Ｐ２０４，建议把Ｐ３５０，Ｐ５０７，Ｐ２０４在水体中

三种有机磷萃取剂对水生生物的毒性效应

通过３种有机磷萃取剂：甲基磷酸二仲辛酯（Ｐ３５０）、异辛基磷酸单异辛酯（Ｐ５０７）和磷酸二异辛酸（Ｐ２０４）对不同营养级水平的单种生物：藻类（斜生棚藻）、草履虫（尾草履虫）、类（大型）、鱼类（鱼苗）的毒性试验，结果表明：３种有机磷萃取剂的毒性效应浓度（半致死浓度或半抑制浓度）为Ｐ３５０：０．４０～９．３０ｍｇ／Ｌ，Ｐ５０７：２３．３２～１１２．００ｍｇ／Ｌ，Ｐ２０４：５９．５０～１３８．００ｍｇ／Ｌ；毒性强弱的顺序为Ｐ３５０＞Ｐ５０７＞Ｐ２０４；建议把Ｐ３５０、Ｐ５０７、Ｐ２０４在水体中的安全浓度暂分别

Study on Protoplast Transformation of Mortierella alpina and Its Homologous Expression of Elongase Gene

为了有效提高高山被孢霉(MOrTIErEllA AlPInA)产花生四烯酸的能力,采用聚乙二醇介导的原生质体转化法将重组Pd4质粒(含高山被孢霉合成花生四烯酸的延长酶基因glElO)转入高山被孢霉中,对其转化条件和同源表达进行了研究.结果表明,原生质体最佳转化条件为:以山梨醇作为稳定剂,50MMOl/l的CA2+和聚乙二醇4000作为转化介质,于25℃转化15MIn后温育,原生质体转化率最高为1.8μg-1.该转化子的摇瓶实验结果显示重组菌中花生四烯酸的产量比原始菌株的产量最高提高了近30%.该研究结果为高山被孢霉的性状改进及其他真菌的的遗传转化提供参考.In order to improve the production of Arachidonic acid(ARA),the protoplasts from Mortierella alpina were transformed with recombinant pD4 plasmid carrying the GLELO gene(elongase gene) in PEG system to study its homologous expression.The results showed that the best transformation system for preparing protoplasts sorbitol as osmotic stabilizer with 50 mmol/L Ca2+ and PEG4000 as the transformant medium,which was incubated at 25 ℃ for 15 min.After regenerating,the highest transformation ratio of 1.8 μg-1 was got.The results in shaking culture showed that ARA yield was almost improved by 30% in the recombinant Mortierella alpina than the original strain.It′s suggested that it will be useful for studying on the improvements of traits in Mortierella alpina and the genetic transformation in other fungi.国家自然科学基金项目(31071488);福建省科技厅重大专项(2010NZ0001-4

不同填料在高负荷垂直流人工湿地系统中净化能力的研究

选取砾石、沸石、无烟煤、页岩、蛭石、陶瓷滤料、高炉钢渣、圆陶粒8种填料,在较高水力负荷（1000～2500mm·d^-1）的条件下,进行垂直流人工湿地模拟柱净化污水实验。结果表明,无烟煤、圆陶粒、砾石具有较好去除有机物的能力,对COD的去除率达到50%以上;钢渣和无烟煤对BOD的去除率达到70%以上。沸石和陶瓷滤料对总氮和氨氮的去除率达到70%以上,其他几种填料对总氮和氨氮的去除率仅为20%左右。高炉钢渣和无烟煤具有较好去除磷的能力,高炉钢渣对总磷和总溶解性磷的去除率达到90%以上,无烟煤对总磷和总溶解性磷的去除率达到60%～70%。孔隙率的变化对垂直流人工湿地的净化能力有显著影响。在垂直流人工湿地处理系统中,通过选择合适的填料,如无烟煤、圆陶粒、沸石,在较高的水力负荷条件下可获得较好的处理效果