高校固定资产折旧:从“虚提”到“实提”

本文从高校固定资产"虚提"折旧的核算方法谈起,思考了高校实现"实提"固定资产折旧核算的困难所在,提出了高校"实提"固定资产折旧核算的方案设计,最后结合某高校的实例比较分析了"虚提"和"实提"固定资产折旧核算的方案。高校会计制度改革势在必行,无论"虚提"还是"实提"高校固定资产折旧,做好各种应对准备,从容面对改革。

对高校“实提”固定资产折旧方案的思考——基于新制度“虚提”折旧的变革

2014年1月1日起正式实施的《高等学校会计制度》提出了固定资产确认与会计核算的新要求。其中,"虚提"固定资产折旧的规定可谓是史无前例的突破与创新。出于高校内部成本核算的要求和"实提"折旧的困难,本文对"实提"固定资产折旧的方案进行了探索,并对"虚提"和"实提"固定资产折旧的方案进行了比较分析。

也谈高校固定资产虚提与实提折旧核算问题——兼与高滢商榷

本文探讨了"虚提"与"实提"的内涵、"实提"法下科目运用、"实提"折旧的意义以及项目核算双余额管理等论题;指出了"实提"折旧的实质仍是"虚提",并进一步指出只有建立折旧补偿机制、政府拨款,"虚提"才能变成真正意义上的"实提";最后提出了解决项目核算双余额的方案。

Changes of the Transcriptional Levels of Molecules Associated with Endogenous Antigen Processing and Presentation in Porcine Skin-derived Dendritic Cells Infected with PCV2 in vivo

[Objective] This study aimed to investigate the changes of the transcriptional levels of molecules associated with endogenous antigen processing and presenta- tion in porcine skin-derived dendritic cells infected with PCV2 in vivo. [Method] Healthy 40-day-old Landrace piglets were infected with porcine circovirus type 2 （PCV2） and euthanized on the 34, 7rd, 14th, 21st and 35th d post inoculation （DPI）. The porcine skin-derived dendritic cells （DCs） were collected to analyze the transcrip- tional levels of molecules （LMP7, UBP, MHC-I, calreticulin） associated with endogenous antigen processing and presentation by using real-time fluorescent quantitative PCR （real-time FQ-PCR）. [Result] The results showed that the level of LMP7 mR- NAs was reduced significantly on the 3DPI （P〈0.05）; the level of UBP mRNAs was consistently up-regulated, which increased significantly on the 21DPI and 35DPI （P〈 0.05）; the level of MHC-I mRNAs was significantly down-regulated on the 7DPI （P〈 0.05）; the level of calreticulin mRNAs was up-regulated slightly without significant dif- ference. [Conclusion] PCV2 can inhibit the endogenous antigen processing and presentation ability of porcine skin-derived DCs at early stages of infection.

Detection and Analysis of Squalene in Oil from Olive Fruits of Different Varieties and of Different Degrees of Maturity

[Objective] This study aimed to identify the difference in squalene content among different olive varieties and the law of squalene content change in the same olive variety of different degrees of maturity, with the objective to provide technical support for the harvest and processing of olive fruits. [Method] Taking 13 introduced olive varieties including three varieties of eight different grades of maturity, fat acid w3s first extracted by Soxhlet extraction and then squalene was quantitatively and qualitatively analyzed by gas chromatography-mass spectrometry （GC-MS） method. [Result] The results showed that squalene content was the highest in CG-32, and the lowest in Leccino among the 13 olive varieties. And squalene content increased with the degree of maturity in the three olive varieties including CG-32, Frantoio and Ascolana Tenera. [Conclusion] A more simple and rapid method for the determina- tion of squatene content was established.

An Orthogonal Experiment of Papain-Assisted Extraction of Polysaccharides from Agrocybe aegirit

[Objective] This study aimed to explore optimum conditions for papain-as- sisted extraction of polysaccharides from Agrocybe aegirit. [Method] Because enzyme is capable of destroying organizational structure of cells, papain was selected to cat- alyze cells to let polysaccharides out. An orthogonal experiment was carried out to investigate the effects of hydrolysis temperature, hydrolysis time, enzyme concentra- tion and solid to liquid ratio on extraction of polysaccharides from A. aegirit. [Result] Through the orthogonal experiment, the optimum papain-assisted extraction conditions were obtained： hydrolysis temperature, 45 ℃; hydrolysis time, 2 h; enzyme concen- tration 2%; solid to liquid ratio, 1：80. [Conclusion] This study will provide a reference for extraction of polysaccharides from A. aegirit.

REAL-TIME TRACKING FOR FAST MOVING OBJECT ON COMPLEX BACKGROUND

A real-time tracking system for the fast moving object on the complex background is proposed.The Markov random filed（MRF）model based background subtraction algorithm is used to detect the changing pixels and track the moving object.The prior probability of the segmentation mask is modeled by using MRF,and the object tracking task is translated into the maximum a-posterior（MAP）problem.Experimental results show that the method is efficient at both offline and online moving objects on simple and complex background.

Study on Extraction Process of Polysaccharides from Chrysanthemum

[Objective] The aim was to study the optimum extraction process of polysaccharide from chrysanthemum.[Method] By dint of orthogonal and single-factor experiments,the influences of microwave efficiency,extraction time,and liquid ratio on the extraction rate of polysaccharides from chrysanthemum were studied.The optimum operation condition by microwave extraction method was determined and was compared with that by traditional extraction method.[Result] The optimum extraction conditions were:800 W,1:15(solid-liquid ratio),and 15 min.The polysaccharides extraction yield under such optimum condition was 5.59%.The extraction yield of impregnation was generally about 2.73%.[Conclusion] Compared with the traditional extraction method,the microwave extraction was simple,convenient,energy saving,and efficient,and was suitable for industrial extraction of polysaccharide.

Acaricidal activities of some essential oils and their monoterpenoidal constituents against house dust mite,Dermatophagoides pteronyssinus (Acari:Pyroglyphidae)

The acaricidal activities of fourteen essential oils and fourteen of their major monoterpenoids were tested against house dust mites Dermatophagoides pteronyssinus. Five concentrations were used over two different time intervals 24 and 48 h under laboratory conditions. In general, it was noticed that the acaricidal effect based on LC50 of either essential oils or monoterpenoids against the mite was time dependant. The LCso values were decreased by increasing of exposure time. Clove, matrecary, chenopodium, rosemary, eucalyptus and caraway oils were shown to have high activity. As for the monoterpenoids, cinnamaldehyde and chlorothymol were found to be the most effective followed by citronellol. This study suggests the use of the essential oils and their major constituents as ecofriendly biodegradable agents for the control of house dust mite, D. pteronyssinus.

Cultivated land information extraction in UAV imagery based on deep convolutional neural network and transfer learning

The development of precision agriculture demands high accuracy and efficiency of cultivated land information extraction. As a new means of monitoring the ground in recent years, unmanned aerial vehicle （UAV） low-height remote sensing technique, which is flexible, efficient with low cost and with high resolution, is widely applied to investing various resources. Based on this, a novel extraction method for cultivated land information based on Deep Convolutional Neural Network and Transfer Learning （DTCLE） was proposed. First, linear features （roads and ridges etc.） were excluded based on Deep Convolutional Neural Network （DCNN）. Next, feature extraction method learned from DCNN was used to cultivated land information extraction by introducing transfer learning mechanism. Last, cultivated land information extraction results were completed by the DTCLE and eCognifion for cultivated land information extraction （ECLE）. The location of the Pengzhou County and Guanghan County, Sichuan Province were selected for the experimental purpose. The experimental results showed that the overall precision for the experimental image 1, 2 and 3 （of extracting cultivated land） with the DTCLE method was 91.7%, 88.1% and 88.2% respectively, and the overall precision of ECLE is 9o.7%, 90.5% and 87.0%, respectively. Accuracy of DTCLE was equivalent to that of ECLE, and also outperformed ECLE in terms of integrity and continuity.

Experimental study of refining solanesol from crude solanesol by saponification

The saponification （30%） were studied in this work conditions of crude solanesol The results showed the content of solanesol arrived to 41.9%; the optimal conditions of solanesol saponification were the saponification time of 3 hours, the saponification temperature about 45℃, amount of 2.5g NaOH and amount of 30mL C2H5OH. NEWTON-LAPUSON method was applied to iterate. The correlative equations provide an effective basis for further research of refining solanesol.

Experimental investigation of particle-induced pressure loss in solid–liquid lifting pipe

In order to investigate the characteristics of particle-induced pressure loss in the solid–liquid lifting pipe,a series of experiments were conducted in 200 mm diameter lifting pipe.Simulation manganese nodules with five different mean diameters of10 mm,20 mm,30 mm,40 mm and 50 mm were used,both in isolation and a combination in equal fraction by mass.The flow velocities in the lifting pipe ranged from 0.12 m/s to 1.61 m/s,and the mass of particles employed was 10 kg for each particle diameter.Three regimes,wavy bed,partly fluidization,and fully fluidization,were observed over the flow velocity.The solid–liquid pressure drop data were measured by differential pressure transmitter,and pressure drop caused by the solid particles was calculated and analyzed.The results show that the evolutions of the pressure loss due to solid particles are relevant to the solid–liquid flow regimes,and they are distinctly influenced by fluid velocity and particle size.

Decision Model of Knowledge Transfer in Big Data Environment

A decision model of knowledge transfer is presented on the basis of the characteristics of knowledge transfer in a big data environment.This model can determine the weight of knowledge transferred from another enterprise or from a big data provider.Numerous simulation experiments are implemented to test the efficiency of the optimization model.Simulation experiment results show that when increasing the weight of knowledge from big data knowledge provider,the total discount expectation of profits will increase,and the transfer cost will be reduced.The calculated results are in accordance with the actual economic situation.The optimization model can provide useful decision support for enterprises in a big data environment.

Cinnamon extract suppresses experimental colitis through modulation of antigen-presenting cells

AIM:To investigate the anti-inflammatory effects of cinnamon extract and elucidate its mechanisms for targeting the function of antigen presenting cells.METHODS:Cinnamon extract was used to treat murine macrophage cell line(Raw 264.7),mouse primary antigen-presenting cells(APCs,MHCII+) and CD11c+dendritic cells to analyze the effects of cinnamon extract on APC function.The mechanisms of action of cinnamon extract on APCs were investigated by analyzing cytokine production,and expression of MHC antigens and co-stimulatory molecules by quantitative real-time PCR and flow cytometry.In addition,the effect of cinnamon extract on antigen presentation capacity and APC-dependent T-cell differentiation were analyzed by [H3]-thymidine incorporation and cytokine analysis,respectively.To confirm the anti-inflammatory effects of cinnamon extract in vivo,cinnamon or PBS was orally administered to mice for 20 d followed by induction of experimental colitis with 2,4,6 trinitrobenzenesulfonic acid.The protective effects of cinnamon extract against experimental colitis were measured by checking clinical symptoms,histological analysis and cytokine expression prof iles in inflamed tissue.RESULTS:Treatment with cinnamon extract inhibited maturation of MHCII+ APCs or CD11c+ dendritic cells(DCs) by suppressing expression of co-stimulatory molecules(B7.1,B7.2,ICOS-L),MHCII and cyclooxygenase(COX)-2.Cinnamon extract induced regulatory DCs(rDCs) that produce low levels of pro-inflammatory cytokines [interleukin(IL)-1β,IL-6,IL-12,interferon(IFN)-γ and tumor necrosis factor(TNF)-α] while expressing high levels of immunoregulatory cytokines(IL-10 and transforming growth factor-β).In addition,rDCs generated by cinnamon extract inhibited APC-dependent T-cell proliferation,and converted CD4+ T cells into IL-10high CD4+ T cells.Furthermore,oral administration of cinnamon extract inhibited development and progression of intestinal colitis by inhibiting expression of COX-2 and pro-inflammatory cytokines(IL-1β,IFN-γ and TNF-α),while enhancing IL-10 levels.CONCLUSION:Our study suggests the potential of cinnamon extract as an anti-inflammatory agent by targeting the generation of regulatory APCs and IL-10+ regulatory T cells.

Nerve-pathways of acupoint Fengch'ih in rat by anterograde transport of HRP

AIM: To study the nervous-pathways of Fengch'ih acupuncture by means of anterograde transport of aqueous solution of horseradish peroxidase (HRP). METHODS: Fifty Wistar rats were randomly divided into 1, 2,3,4, and 5 d groups, and every group had 10 animals. HRP (30% aqueous solution) was injected into a Fengch'ih. Serial, transverse or capital, 40 urn sections of the cervical spinal ganglia, cervical and thoracic spinal cord segment and brain were cut on a cryotome. Sections were incubated for HRP histochemistry according to the tetramethylbenzidine (TMB). Part of the sections were counterstained with neutral red. RESULTS: After 1 d of survival times, many labeled cell bodies were found in 1-4 cervical spinal ganglia, anterior horn of 1-4 cervical spinal cord, ventromedial division of facial nucleus, accessory facial nucleus ipsilaterally. With increasing survival times, the intensity of labeled cells were slightly decreased. CONCLUSION: Fengch'ih may bring into full play its effect by correlation of posterior ear branch of facial nerve and anterior branch of 2-3 cervical nerve with 1-4 cervical the anterior horn of the spinal cord, ventromedial division of facial nucleus, accessory facial nucleus.

Experimental and Simulation Study on the Extraction of p-Cresol Using Centrifugal Extractors

In this study,extraction of p-cresol from the simulated wastewater has been studied using centrifugal extractors and QH-1 extractant.The distribution ratio of p-cresol was approximately 308.5 in the QH-1-p-cresol(pH=2.0)system.The extraction stage efficiency of the single-stage centrifugal extractor was higher than 92%,and the extraction rate of the three-stage cascade was higher than 99%.When 15% NaOH was used for the stripping of p-cresol in QH-1 solution,the stripping rate of the three-stage cascade reached 100%.A mathematical model of multistage countercurrent extraction process that considers the phase volume change,extraction stage efficiency,and phase entrainment was used to simulate the extraction of p-cresol using centrifugal extractors.The calculated results using this model were in good agreement with the experimental results.

A real-time 5/3 lifting wavelet HD-video de-noising system based on FPGA

In accordance with the application requirements of high definition(HD) video surveillance systems,a real-time 5/3 lifting wavelet HD-video de-noising system is proposed with frame rate conversion(FRC) based on a field-programmable gate array(FPGA),which uses a 3-level pipeline paralleled 5/3 lifting wavelet transformation and reconstruction structure,as well as a fast BayesS hrink adaptive threshold filtering module.The proposed system demonstrates de-noising performance,while also balancing system resources and achieving real-time processing.The experiments show that the proposed system's maximum operating frequency(through logic synthesis and layout using Quartus 13.1 software) can reach 178 MHz,based on the Altera Company's Stratix III EP3SE80 series FPGA.The proposed system can also satisfy real-time de-noising requirements of 1920 × 1080 at60 fps HD-video sources,while also significantly improving the peak signal to noise rate of the denoising images.Compared with similar systems,the system has the advantages of high operating frequency,and the ability to support multiple source formats for real-time processing.

Real-time traffic information extraction based on compressed video with interframe motion vector

Extraction of traffic information from image or video sequence is a hot research topic in intelligenttransportation system and computer vision. A real-time traffic information extraction method based on com-pressed video with interframe motion vectors for speed, density and flow detection, has been proposed for ex-traction of traffic information under fixed camera setting and well-defined environment. The motion vectors arefirst separated from the compressed video streams, and then filtered to eliminate incorrect and noisy vectors u-sing the well-defined environmental knowledge. By applying the projective transform and using the filtered mo-tion vectors, speed can be calculated from motion vector statistics, density can be estimated using the motionvector occupancy, and flow can be detected using the combination of speed and density. The embodiment of aprototype system for sky camera traffic monitoring using the MPEG video has been implemented, and experi-mental results proved the effectiveness of the method proposed.

Experimental Study on Calculation of Hydro-Geological Parameters for Unsteady Flow

After the linear analytical method of unsteady flow theory is further improved,an innovative and faster algorithm is introduced.The water storage in a confined aquifer is derived from the water transmissivity coefficient and the water-pressure conductivity coefficient.The water transmissivity coefficient is approximated by a Taylorseries expansion of drawdown,and the water-pressure conductivity coefficient is obtained by the average drawdown.In this algorithm,the distance of the observation points from the pumping well must be short.When the distance is as short as the radius of the main pumping well,the data of the drawdown difference between the sidewall and the center of pumping well are difficult to measure,but the same results can be achieved based on the assumption that the drawdown difference approximates to the drawdown of the observation wells at a radial distance from the pumping well according to the algorithm.Without the help of charts,this algorithm is more concise and efficient,which has been verified by the test of water pumping project in Tianjin Binhai International Airport.