谈财务管理、管理会计、成本会计交叉关系

一般认为，财务管理、管理会计、成本会计是会计专业中三门并列的核心课程。但事实上从内容到方法体系，三个学科之间存在着交叉、重复的现象。这种局面不利于会计学科体系结构的优化，同时三个学科的纵向研究也存在较为严重的重复现象，导致研究资源浪费，给会计教学带来...

A NEW BACCHARANE-TYPE TRITERPENOID ISOLATED FROM THE ROOTS OF SAUSSUREA LAPPA C.B.CLARKE

A new baccharane-type triterpene, 3-acetoxy-9(11)-baccharene(1),as well as a known compound, a-amyrin(2), has been isolated from the ether extract of the roots of Saussurea lappa C. B. Clarke. The structure of the new compound was identified by spectrum analysis.

水果湖畔芳草地——改革中前进的武昌水果湖二小

武昌水果湖第二小学是湖北省教委的一所直属学校。现代风格的教学楼、科技楼设施一流,布局合理,校园里绿树环绕、芳草如茵,运动场上回荡着孩子们欢快的笑声,位于科技楼顶部的全国第一家红领巾天文台如含苞待放的蓓蕾吸引着孩子们探求星空的奥秘。

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.

A quality control method for high-resolution radiosonde temperature and wind data

This study proposes a method to derive the climatological limit thresholds that can be used in an operational/historical quality control procedure for Chinese high vertical resolution(5–10 m)radiosonde temperature and wind speed data.The whole atmosphere is divided into 64 vertical bins,and the profiles are constructed by the percentiles of the values in each vertical bin.Based on the percentile profiles(PPs),some objective criteria are developed to obtain the thresholds.Tibetan Plateau field data are used to validate the effectiveness of the method in the application of experimental data.The results show that the derived thresholds for 120 operational stations and 3 experimental stations are effective in detecting the gross errors,and those PPs can clearly and instantly illustrate the characteristics of a radiosonde variable and reveal the distribution of errors.

Application of Stable Isotope Tracing Technologies in Identification of Transformation among Waters in Sanjiang Plain,Northeast China

In order to investigate the transformation among the precipitation,groundwater,and surface water in the Sanjiang Plain,Northeast China,precipitation and groundwater samples which were collected at the meteorological station of the Sanjiang Mire Wetland Experimental Station,Chinese Academy of Sciences and the surface water which collected from the Wolulan River were used to identify the transformation of three types of water.The isotope composition of different kinds of water sources were analyzed via stable isotope(deuterium and oxygen-18) investigation of natural water.The results show a clear seasonal difference in the stable isotopes in precipitation.During the cold half-year,the mean stable isotope in precipitation in the Sanjiang Plain reaches its minimum with the minimum temperature.The δ18O and δD values are high in the rainy season.In the Wolulan River,the evaporation is the highest in August and September.The volume of evaporation and the replenishment to the river is mostly same.The groundwater is recharged more by the direct infiltration of precipitation than by the river flow.The results of this study indicate that the water bodies in the Sanjiang Plain have close hydrologic relationships,and that the transformation among each water system frequently occurs.

Articulating China's Science and Technology:Knowledge Collaboration Networks Within and Beyond the Yangtze River Delta Megalopolis in China

In this paper, we reconsider the defining but often overlooked ‘hinge' function of megalopolises by analyzing how megalopolises have articulated national and international urban systems in the context of a globalizing knowledge economy. Taking the case of China's Yangtze River Delta(YRD) region, we particularly focus on knowledge circulation within and beyond the YRD region by analyzing the pattern and process of knowledge collaboration at different geographical scales during the 2004–2014 period. Results show that the structure of scientific knowledge collaboration as reflected by co-publications has been strongest at the national scale whereas that of technological knowledge collaboration as measured by co-patents has been strongest at the global scale. Despite this difference, the structure of both scientific and technological knowledge collaboration has been functionally polycentric at the megalopolitan scale but become less so at the national and global scales. The ‘globally connected but locally disconnected' pattern of Shanghai's external knowledge collaboration suggests that the gateway role of the YRD megalopolis in promoting knowledge collaboration at different geographical scales will take time before it is fully realized.

Three-dimensional printing: review of application in medicine and hepatic surgery

Three-dimensional(3D) printing(3DP) is a rapid prototyping technology that has gained increasing recognition in many different fields. Inherent accuracy and low-cost property enable applicability of 3DP in many areas, such as manufacturing, aerospace,medical, and industrial design. Recently, 3DP has gained considerable attention in the medical field. The image data can be quickly turned into physical objects by using 3DP technology. These objects are being used across a variety of surgical specialties. The shortage of cadaver specimens is a major problem in medical education. However, this concern has been solved with the emergence of 3DP model. Custom-made items can be produced by using 3DP technology. This innovation allows 3DP use in preoperative planning and surgical training. Learning is difficult among medical students because of the complex anatomical structures of the liver. Thus, 3D visualization is a useful tool in anatomy teaching and hepatic surgical training. However,conventional models do not capture haptic qualities. 3DP can produce highly accurate and complex physical models. Many types of human or animal differentiated cells can be printed successfully with the development of 3D bio-printing technology. This progress represents a valuable breakthrough that exhibits many potential uses, such as research on drug metabolism or liver disease mechanism. This technology can also be used to solve shortage of organs for transplant in the future.

Land use change and effect analysis of tideland reclamation in Hangzhou Bay

Since the beginning of the 20th century, tideland reclamation as a huge project has continuously extended from inland to the sea for the socioeconomic development, like Zhejiang, Jiangsu and other coastal regions in China. The increase of land area alleviated the contradiction of supply and demand between human and land, which provided the guarantee for agricultural production and industrial development. However, marine ecological environment has been seriously damaged due to the increasing scale of tideland reclamation. This paper took the Hangzhou Bay in the Yangtze River Delta as a study area to explore the evolution law, socioeconomic effect and eco-environmental effect of reclaimed land from 1985 to 2015. The result showed that as follows:(1) The area of tideland reclamation was 460.67 km^2 with 16.57% cultivated land and 15.93% construction land, and its land use was inefficient;(2) Land use change has spatial and temporal difference, the speed of tideland reclamation had been increasing from 1985 to 2015 in time and the scale of reclaimed land in the southern(84.07%) of Hangzhou Bay was larger than the northern region(15.93%) in space;(3) The evolution law of land use was from tideland to swampland and coastal waters to agricultural facility land, to cultivated land to industrial-mining land to idle land, rural-urban construction land, and formed obviously hierarchical structure;(4) Effect analysis of land use change found that the socio-economic effect had increased but the eco-environmental effect had decreased from 1985 to 2015, it reflected socio-economic effect was acquired through sacrificing eco-environmental effect;(5) It pointed out the existing problems on land extensive inefficient, environmental degradation and economy excessive growth without scientific planning, and offered some suggestions in land comprehensive improvement project, industrial transformation and upgrading and scientific planning and legal safeguardto promote sustainable development in the Hangzhou Bay in the new period.

Loading Sequence Effects on Dragload and Downdrag for Pile Foundation

Negative skin friction (NSF) is one of the important problems when designing a pile foundation. However, the influence of loading sequence on the dragload and downdrag for pile foundation is seldom studied. In this paper, a three-dimensional numerical model was established using FLAC3D. Compared with the results of model test, the established model could be used to study the NSF of pile foundation. The influencing factors were discussed including the length-diameter ratio of pile and the loading sequence of pile head load and surcharge. A case history was analyzed using FLAC3D. The calculated results are in good agreement with the measured results. It is concluded that the dragload and downdrag are remarkably influenced by the loading sequence of pile head load and surcharge. The dragload and downdrag reach the maximum values under the condition of surcharge after pile head load.

Effect of Microwave Athermal and Thermal Radiation in Wastewater Sludge Properties

Samples of thickened waste activated sludge （TWAS） at two different concentrations were exposed to microwave radiation. Some of the samples were not allowed to heat up, to study the athermal effect of microwaves. The samples exposed to microwaves where their temperature was allowed to increase showed a higher degree of chemical oxygen demand （COD）, protein and carbohydrate solubilization compared to a control. The size distribution of particles was changed after exposure of TWAS to microwaves. These results were also observed in the samples exposed to microwaves but kept at a constant temperature, suggesting the occurrence of a microwave athermal effect. Thermally （samples experiencing a temperature increase） and athermally （samples that were maintained at ambient temperature） microwaved subsequent anaerobic biodegradation. samples produced more methane than the non-microwaved controls in

Study on Flavonoids and Triterpenoids Content of some Euphorbiaceae Plants

The Spurge family （Euphorbiaceae） is a large family of flowering plants. Two plant species of this family were collected from the Egyptian desert, extracted with methanol subjected to silica gel column chromatography to give six compounds, three compounds from each plant. The compounds isolated from the methanol extract of Euphorbia retusa Forssk were identified as kaempferol-3-beta-D glucopyranosyl （1）, 3-O-alpha-L-xylopyranosyl （1→3）-alpha-L xylopyranosyl （1→2）, beta-D glucopyranosyllup 1,12-diene-3,21-diol （2） and 5,7,8,3＇,4＇-pentahydroxy-3-methoxyflavone （3） and the compounds isolated from Euphorbia paralais L. identified as 3,5,3＇-trihydroxy-6,7-d-methoxy-4＇ （7＂-hydroxygeranyl-1＂-ether） flavones （4）, 3-O-syringic acid （1→4）-alpha-L- xylopyranosyl （1→3）, beta-D-rahminopyranosyl hederagenin （5） and 3-O-syringic acid （1→4）, beta-D-rahminopyranosyl （1→3）,beta-D-rahminopyranosyl hederagenin （6）. The structure of the isolated compounds was elucidated by chemical and spectrometric analysis such as Infera red （IR）, proton and carbon nuclear magnetic resonance （1H-, 13C-NMR） and chemical ionization mass spectrometry （CI-MS）.

Hydrocarbon Systems in the North-Eastern Area of the Song Hong Basin

This paper reports some results of geo-scientific evaluation of the petroleum systems in the northeastern area of the Song Hong Basin offshore Vietnam. Geological-geophysical data, including regional studies, 2D and 3D seismic ＆ logging interpretation results as well as core/cutting samples analysis were integrated to reveals that the north-eastern area were controlled by pull apart activities along Song Hong river fault system, rifting phase during Eocene-Oligocene and subsidence during Miocene-Quaternary. Inversion activities at the end of Oligocene and late Miocene also play very important roles. These activities convert Pre-tertiary carbonate basement rocks to be potential reservoirs. The main source rock, overlying and adjacent to basement highs, was deposited in the lacustrine environment during rifting phase of Eocene and Oligocene and is still at the depth of oil generation window. The mentioned source rock layer is also considered as a good top seal for the basement. Petroleum system has been proven by the drilling and testing results and the studied area become more attractive and have higher chance of success.

Development and Commercial Application of Third Generation Resid Hydrotreating Catalysts

Based on the mechanism of resid hydrotreating reaction by coordinating the catalyst activity and stability, the diffusion mechanism and catalyst reactivity, the cost and catalyst performance, and the production and application requirements, the third-generation series catalysts for residue hydrotreating have been developed by Research Institute of Petroleum Processing, SINOPEC. The new series RHT catalysts possess higher activity for HDS, HDM and HDCCR performance as well as longer run length. The commercial results for application of these catalysts have demonstrated that the new catalyst system performs better than the reference ones.

论麦克卢汉的声觉空间与视觉空间——对麦克卢汉媒介思想的一种新理解

为了澄清麦克卢汉所提出的空间形态,并获得对麦克卢汉媒介思想的新理解,本文重新梳理了声觉空间与视觉空间的形成过程。首先,将麦克卢汉对空间问题的关注追溯至其青年阶段所进行的文学环境研究。同时还指出在英尼斯等人的影响之下,麦克卢汉以一种全新的方式来研究空间问题,并提出了声觉空间与视觉空间,还逐步衍生出其它空间形态。直至暮年,他还坚持对上述空间进行细分和完善,并试图探寻它们的作用机制和演变规律,最终实现了对媒介的理解。此外,本文又进一步阐述了其媒介思想所依赖的知识传统,并指出其源于中世纪三学科中的语法所延续发展而来的知识传统。因此,声觉空间与视觉空间是基于经验类比而形成的隐喻概念。

高超声速飞行器气动热结构耦合问题研究

回顾了超声速飞行器发展历程与现状,对近年来国外针对气动-热-结构三学科耦合问题的研究进行了总结归纳;从物理含义出发,分别对各子学科之间的相互耦合关系以及各自的建模方法进行了总结;给出了计算方法和求解思路,总结了国外对于热气动弹性问题的研究进展;最后讨论了真实气体效应对耦合问题的影响。

Triterpenoids from the stems of Casearia velutina Bl.

To investigate the chemical components from the stems of Casearia velutina Bl.,the constituents were isolated by repeated chromatography with silica gel,Sephadex LH-20,and ODS columns.The structures were elucidated by spectroscopic analysis.Eleven triterpenoids and its glycosides were isolated from the crude extract of C.velutina,and their structures were identified as friedelin-2,3-lactone（1）,friedelane（2）,epifriedelanol（3）,friedelin（4）,2α,3α,19α-trihydroxy-urs-12-en-28-oic acid（5）,2α,3β,19α-trihydroxy-urs-12-en-28-oic acid（6）,2α,3α,23-trihydroxy-urs-12-en-28-oic acid（7）,2α,3α,23-trihydroxy-olean-12-en-28-oic acid（8）,2α,3α,19α,23-tetrahydroxy-urs-12-en-28-oic acid（9）,2α,3α,19α,23-tetrahydroxy-urs-12-en-28-oic acid-28-O-β-D-glucopyranosyl ester（10）,and 3β,19α-dihydroxy-urs-12-en-28-oic acid 3-O-α-L-arabinopyranoside（11）.All the compounds described above were isolated from this species for the first time.Compound 1 is a rarely occurred seco-friedelolactone in Flacourtiaceae.

Three-dimensional topological insulators:A review on host materials

In recent years,three-dimensional topological insulators(3DTI) as a novel state of quantum matter have become a hot topic in the fields of condensed matter physics and materials sciences.To fulfill many spectacularly novel quantum phenomena predicted in 3DTI,real host materials are of crucial importance.In this review paper,we first introduce general methods of searching for new 3DTI based on the density-functional theory.Then,we review the recent progress on materials realization of 3DTI including simple elements,binary compounds,ternary compounds,and quaternary compounds.In these potential host materials,some of them have already been confirmed by experiments while the others are not yet.The 3DTI discussed here does not contain the materials with strong electron-electron correlation.Lastly,we give a brief summary and some outlooks in further studies.