企业两则两制与一部企业所得税法

《企业会计准则》、《企业财务通则》、《企业会计制度》、《企业财务制度》是当前乃至今后相当长时期内指导我国企业财务活动和规范企业财务收支行为的准绳 ,是企业会计工作的基石。《企业所得税法》是盈利企业缴纳企业所得税的惟一依据 ,是“公平税负”的源泉。《两则》、《两制》与《企业所得税法》原本出于同样的目的 ,以求达到同一的效果 ,因而适时协调两者之间的关系不仅是可能的 。

Optimization of Sporulation Conditions of Biocontrol Bacteria B579 by Two-step Control Strategy

[Objective] For preparing the biopesticide of Bacillus subtilis B579 with high spore concentration,the sporulation conditions were optimized.[Method] Two-step fermentation control strategy was used,in which,the first phase（0-10 h）was to improve cell growth,and the second phase（10-30 h）was to promote spore formation.Four factors including initial glucose concentration,fermentation pH,temperature（in the second phase）and shaking speed（in the second phase）were optimized using the methods of single factor test and orthogonal experiment.[Result] The initial glucose concentration showed a significant effect on sporulation.The optimal conditions for the spore formation of B.subtilis B579 were as follows：initial glucose concentration 5 g/L,fermentation pH 7.0,the temperature for the first phase 37 ℃,and the shaking speed for the first phase 180 r/min,the temperature for the second phase 40 ℃,and the shaking speed for the second phase 200 r/min;in addition,the first phase was 10 h and the second phase of fermentation was conducted for 30 h.Under such conditions,the spore concentration and spore formation rate could reach 9.43×108 CFU/ml and 90.99%,respectively,which represented 6.70-fold and 2.43-fold increase compared with those before optimization.[Conclusion] The spores concentration of biocontrol agent was improved using two-step control strategy,which provided the basis for biopesticide production in large scale.

Noise Control of a Two Stroke Engine Car

Aim To control the noise of two stroke engine Methods On the basis of noise identification,a new muffler and acoustic shield were designed,Results the car's pass-by noise below the national limit Conclusion through proper noise controlling measures,the pass-by noise of two stroke engines could be reduced under national permitting limit.

Solutions to Insecurity Problems in Seed Production of Two-line Hybrid Rice

The insecure problems of seed production have seriously hampered the healthy and sustainable development of two-line hybrid rice.The safety issues on seed production of two-line hybrid rice and current research situation were pointed out in this paper.The three main reasons for unsafety in seed production of twoline hybrid rice were unsuitable site selection,high critical sterility-inducing temperature and the drift of critical temperature.In this paper,strategies and measures were put forward based on many years of practice.It could minimize the risk in seed production of two-line hybrid rice by selecting dual-purpose genic male sterile line with lower critical sterility-inducing temperature and long lower temperature resistant time.Based on the climate data and climatic demands of the ＂three safe-periods＂ in seed production,a new idea for determining appropriate bases and periods for seed production was proposed by using computer technology,which solved the aimless selection of sites and periods for the seed production of two-line hybrid rice.Besides,we established a system of single plant selection and identification method and original seed propagation with cyclic cold water,which could reduce the generation number of original seed propagation in seed production and avoid the drift of critical sterility-inducing temperature.This paper improved the seed production safety in the three aspects of seed nature,seed source and seed production site.

Seed Production Techniques of Two-line Indica Hybrid Rice Yanliangyou 2208

Yanliangyou 2208, bred by the Jiangsu Institute of Agricultural Sciences in Coastal Areas, is a two-line indica hybrid rice combination characterized with strong heterosis, moderate maturity, wide adaptability, good stability and disease resistance. It was identified as a new variety by the National Crop Variety Approval Committee in 2013. According to the characteristics of parents of Yanliangyou 2208 and com- bined with many years of seed production experience, high-yielding seed production techniques of Yanliangyou 2208 are summed up in this paper.

High-yielding Seed Production Techniques and Characteristics of Hybrid Rice Yanliangyou 888

According to seed production of Yanliangyou 888, a two-line hybrid rice variety, the research reviewed seed production characters, as follows： to improve outcrossing rate and spike size provided sufficient spikes of female/male parents. The seed production techniques include scientific arrangement of seeding interval, cultivating strong multi-tiller seedlings, scientific arrangement of row ratio of inter- cropping with adequate basic seedlings, scientific water and fertilizer management, improving outcrossing rate by synthesis measures, disease/insect control, and rein- forcing production management.

Reproduction of the Three-line Genic Male Sterile Line Parent Mian 7MB-1 （Brasscia Napus L.） and Seed Production of F1 Based on Somatic Tissue Culture

[Objective] The aim was to study the reproduction of the three-line genic male sterile （GMS） lineparent Mian7MB-1 （B. NapusL.） and the seed production of F1 through somatic tissue culture. [Methed] Through hybridization, a new breeding material Mian 7MB-1 in three-line genic temporary maintainer line propagated by tissue culture was used to improve the sterile plant rate of rapeseed in dual-purpose recessive GMS line, such as Mian 7AB type, S45AB type, and etc. And then the variety comparative test was performed. [Result] In order to avoid some fertility restoration phenomena occurring during the process of self-reproduction, Mian 7AB was propagated in bulk with somatic tissue culture of temporary maintainer line plant stem. The propagated temporary maintainer line seedlings were applied to the breeding and seed production of net room male sterile line parent, promoting the sterile plant rate of the male sterile line parent to 91.7% -93.5%. The male sterile line parents per hectare were enough for the seed production of hybrid F1 in 7 500 -15 000 hm^2. [ Conclusion ] Compared with the original dual-purpose GMS line, the seed production ultilizing male sterile line with high sterile plant rate greatly reduced the labor, significantly improved the seed yield, ensuring the seed quality and forming a perfect breeding and seed production system.

Preparation of Microporous Activated Carbon from Raw Coconut Shell by Two-step Procedure

A novel two-step procedure was used to manufacture microporous activated carbon from raw coconut shell. In this process, the raw coconut shell was （1） heated in an inert environment to temperatures between 450℃ and 850℃, and reacted with oxygen （ PO2=1.1-5.3kPa） for some time, and （2） heated again in inert environment to activation temperature（850℃） to produce an activated carbon. Activated carbons with specific surface area greater than 700m^2.g^-1 were manufactured with a yield between 24% and 28%. It was shown that the carbon had a narrow distribution of pore size, possibly less than lnm, which was calculated by a simple method based on local density function theory.

An Improved Method to Extract Generation of Interface Trap in Hot-Carrier-Stressed LDD n-MOSFET

A new improved technique,based on the direct current current voltage and charge pumping methods,is proposed for measurements of interface traps density in the channel and the drain region for LDD n MOSFET.This technique can be applied to virgin samples and those subjected to hot carrier stress,and the latter are known to cause the interface damage in the drain region and the channel region.The generation of interface traps density in the channel region and in the drain region can be clearly distinguished by using this technique.

Seed Production Techniques for a New Two-line Hybrid Rice Combination, Benliangyou 3113

According to seed production practice, the seed production techniques for BenIiangyou 3113, a new two-Iine hybrid rice combination, were summarized. In or-der to obtaln high and stabIe yielding, the seed production of BenIiangyou 3113 re-quires appropriate site seIection, rational sowing period, rational ratio between parental Iines, enhanced water and fertiIizer management, appropriate Ieaf cutting, strict weeding, good artificial poI ination and good pests and diseases controI.

Improved control strategy for PMSM based on fuzzy sliding mode control and sliding-mode observer

Aimed at the problems of large torque ripple,obvious chattering and poor estimation accuracy of back-EMFs in traditional permanent magnet synchronous motor(PMSM)control system with sliding mode observer(SMO),an improved control strategy for PMSM based on a fuzzy sliding mode control(FSMC)and a two-stage filter sliding mode observer(TFSMO)is proposed.Firstly,a novel reaching law(NRL)used in the speed loop based on hyperbolic sine function is studied,and fuzzy control ideal is shown to achieve the self-turning of the parameter for the reaching law,thus a fuzzy integral sliding mode controller based on the novel reaching law is designed in speed loop.Then the suppression effect upon chattering caused by the novel reaching law is analyzed strictly by discrete equation.Secondly,in order to restrain the high frequency components and measurement noise in back-EMFs,a two-stage filter structure based on a variable cut-off frequency low-pass filter(VCF-LPF)and a modified back-EMF observer(MBO)is conceived,and the rotor position is compensated reasonably.As a result,a TFSMO is designed.The stability of the proposed control strategy is proved by Lyapunov Criterion.The simulation and experiment results show that,compared with traditional SMO,the controller suggested above can obtain very nice system respond when the motor starts and is subjected to external disturbances,and effectively improve the problems about torque ripple,chattering and the estimation accuracy of back-EMF.

Preparation of Iminodiacetic Acid-Polyethylene Glycol for Immobilized Metal Ion Affinity Partitioning

The synthesis route was investigated and optimized for the preparation of iminodiacetic acid-polyethylene glycol (IDA-PEG) for immobilized metal ion affinity partitioning in aqueous two-phase systems. IDA-PEG was synthesized from PEG in two steps by the reaction of iminodiacetic acid with a monosubstituted derivative of epichlorohydrin-activated PEG. The Cu2+ content combined with IDA-PEG was determined by atomic absorption spectrometry as 0.5 mol·mol^-1 (PEG). Furthermore, the affinity partitioning behavior of lactate dehydrogenase in polyethylene glycol/hydroxypropyl starch aqueous two-phase systems was studied to clarify the affinity effect of the Cu(Ⅱ)-IDA-PEG.

Experimental and Numerical Investigations of Single Drop Mass Transfer in Solvent Extraction Systems with Resistance in Both Phases

Numerical simulation of transient mass transfer to a single dropcontrolled by the internal resistance or by the resistance in bothphases was mathematically formulated and simulated in aboundary-fitted orthogonal coordinate system. The simulated resultson the transient mass transfer dominated by the internal resistanceare in good agreement with the Newman and Kronig-Brink models fordrops with low Reynolds number. When the drop Reynolds number is upto 200, the mass transfer coefficient from numerical simulation isvery low as compared with The Handlos-Baron model.

Fuzzy synthetic evaluation on layoff mechanism for human resource

According to the modern theory of human resource management, the condition of buyout mainly depends on two variables of an employee: his interior value of product and exterior work reward. There exist shortages in evaluating the value of the employees in an enterprise. Consequently, a lot of employees might be laid off. Hence, this paper puts forward a two-stage method for decision-making to carry out a selective plan of buyout, based on the fuzzy synthetic evaluation involing many factors impacting on human resource. Moreover, a positive analysis is also given.

Numerical investigation of confined swirling gas-solid two phase jet

This paper presents a \%k\|ε\|k\-p\% multi\|fluid model for simulating confined swirling gas\|solid two phase jet comprised of particle\|laden flow from a center tube and a swirling air stream entering the test section from the coaxial annular. A series of numerical simulations of the two\|phase flow of 30 μm, 45 μm, 60 μm diameter particles respectively yielded results fitting well with published experimental data.

Numerical Simulation and Control of Two-Phase Flow with Evaporation in a Vertical Tube Submitted to a Conjugate Heat Transfer

A better understanding of two-phase flows with evaporation allows leading to an optimal design of evaporators. For that purpose, numerical simulations are very useful. In this paper, a numerical study has been carried out in order to model and simulate the combination of a two-phase flow with evaporation in a vertical tube. The VOF （volume-of-fluid） multiphase flow method and a phase-change model for the mass transfer have been used. For an accurate modeling, the effect of axial conduction has been also taken into account using a conjugate heat transfer model. Since thermal oscillations are undesirable as they can lead to the failure of the tube, flow instabilities have also been analyzed, using FFT （fast Fourier transforms）, in order to comprehend their behavior and influence. A control study of the flow instabilities in the tube is also presented. For that purpose tube inlet temperature has been varied using a gain control parameter.

Polycarbonate/Polypropylene/Fibrillar Silicate Ternary Nanocomposites via Two-step Blending Process: Degradation and Morphology

The method of two-step melt blending was used to prepare polycarbonate/polypropylene/attapulgite ternary nanocomposite, and the various techniques including gel permeation chromatography, rheometer, transmis- sion electron microscope, dynamic mechanical analysis were used to examine the degradation of polycarbonate (PC) and the nanocomposite morphology. The results showed that the molecular weight degradation of PC triggered by attapulgite (AT) during the direct blending process was inhibited effectively by using two-step melt blending, in which AT was blended with polypropylene (PP) prior to compound with PC. The morphology of encapsulation was formed in the PC matrix, where PP encapsulates AT fibrillar single crystals to form a core-shell inclusion. Dynamic mechanical analysis (DMA) measurements showed that the PC/PP/AT ternary nanocomposites were more effective than conventional PC/PP blends in reinforcement, meanwhile the addition of AT in the ternary nanocomposites shifted the glass transition temperature of the PP phase to a higher value.

Experimental analysis on adjusting performance of vapor-liquid two-phase flow controller

The vapor-liquid self-adjusting controller is an innovative automatic regulating valve.In order to ensure adjusted objects run safely and economically,the controller automatically adjusts the liquid flux to keep liquid level at a required level according to physical properties of vapor-liquid two-phase fluid.The adjusting mechanics,the controller’s performance and influencing factors of its stability have been analyzed in this paper.The theoretical analysis and successful applications have demonstrated this controller can keep the liquid level steady with good performance.The actual application in industry has shown that the controller can satisfactorily meet the requirement of industrial production and has wide application areas.

Design of a weak bioelectric signal acquisition circuit

A surface electromyography(sEMG)signal acquisition circuit based on high-order filtering is designed.We use a two-stage adjustable amplifier and a high-order Sallen-Key bandpass filter to solve the problems of non-adjustable amplification gain and low filtering order in traditional acquisition circuits.The experimental results show that the designed sEMG signal acquisition device can eliminate power frequency interference effectively,the stopband drop of the filtering part reaches approximately-100 dB/dec,which can effectively extract useful signals between 20-500 Hz,and the amplification gain reaches 60 dB.

Micellar Exchange Kinetics of Quaternary Ammonium Type Gemini Surfactants Monitored by Nuclear Magnetic Resonance

The dynamic NMR （DNMR） method was used to detect kinetic parameters of the molecular exchange process between monomers in bulk solution and those in the micelle for Gemini surfactants, 12-s-12 and 14-s-14 （s 2, 3 and 4）. The escape rate constant, k^- , was derived based on the simplified equations of DNMR theory, and the apparent activation energy of escape, Ea^- , was obtained based on the Arrhenius equation through temperature variation experiments. Results show that the orders of magnitude of k^- for 14-s-14 and 12-s-12 are respectively 10 and 103 s-1, Ea^- of 14-s-14 and 12-s-12 are respectively 54.04-73.64 and 33.42-47.09 kJ/rnol. Furthermore, k increases and Ea^- decreases with the spacer length growing. In combination with the rnicro-polarity measurements, it was revealed that molecules of 14-s-14 and 12-s-12 have to experience conformation changes when escaping from the rnicelles. The two-step molecular exchange mechanism for Gemini surfactants was therefore supported.