如何在考题中区分会计与税法之间差异的所属性质

文章就会计师、注册会计师考生如何在考题中区分会计与税法差异的所属性质,进行阐述并举例分析,希望考生读后能有所感悟。

谈电子信息无线网络与通信的差异

现如今,随着社会科学技术的发展,家家户户都过上了电子信息生活。尽管无线网络和通信已经在人们的日常生活中普及,但还是有很多人将它们混为一谈,始终分不清到底什么是无线网络,什么是通信。所以本文重点介绍了无线网络与通信的概念,以及二者之间的差异。

Sequence Difference of Mitochondrial DNA Control Region and Genetic Differentiation of Cervinae in China

[Objective] The study aimed at analyzing Genetic Differentiation of Cervinae. [Method] The complete mitochondrial DNA control region of five species of Cervinae was determined by direct DNA sequencing. Homologous sequences of others Cervinae were gained from GenBank, and then analyzed through biology software. [Result] The lengths of their control region were 921-1 072 bp, the nucleotide content of T, A, C, and G was 32.1%, 30.2%, 22.7% and 15.0% separately. Genetic distance of each species ranged from 0.062-0.106, which belonged to level of inter-genus. The molecular phylogenetic tree indicated that red deer, skia deer and White-lipped Deer had close relationship, and they constituted one branch with sambar deer. Eld＇s deer and elk deer constituted the second branch, and hog deer constituted the third branch alone. [Conclusion] Hog deer and fallow deer should be incorporated in Cervus, divergence time is about 1.55-2.60 million years among Cervinae in China.

Expression and Phylogenetic Analysis of Pea Actin Isoforms

Pea ( Pisum sativum Linn.) actin gene family contains at least three isoforms (PEAcⅠ, PEAcⅡand PEAcⅢ), and the DNA sequence of these isoforms show high similarity in the coding regions and significant divergence in the untranslated regions. RT_PCR and Southern blotting using 3′_untranslated region (3′_UTR) as specific probe revealed that pea isoactin genes were expressed in roots, stems, leaves, tendrils, pollen and juvenile siliques, but displayed different patterns of transcript accumulation. Two_fold serial dilution electrophoresis showed PEAcⅠ mRNA preferentially accumulated in rapidly developing tissues: it peaked in seven days' stem; remained at a rather high level in leaves within a month but decreased significantly later; varied a little in tendrils and reached a median and a very low level respectively in juvenile siliques and in pollen. PEAcⅡ displayed somewhat similar expression pattern to PEAcⅠ. The observed differences in sequences and transcript accumulation patterns suggest that the individual pea actin genes may differ in their transcriptional regulation and cellular function. Phylogenetic tree of actins showed that pea actin isoforms are as diverged from each other as they are from other plant actins, and pea actins might have originated from a common ancestor before the divergence of the dicot and monocot plants.

Analysis on Regional Difference of Development of Elderly Care Real Estate in Gannan Area

The continuous expansion of the scale of the elderly population and the continuous acceleration of elderly population ageing have had a profound impact on China＇s economy, society and family, especially for the development of China＇s pension indusby, in this paper, taking Ganzhou City as an example, the population size, population ageing rate, urbanization rate and residential area were analyzed using Z-Scores standardized data processing model from three aspects： the population development level, the real estate market maturity degree and the service development level. The proportion of the tertiary industry and other indicators were used to explore the suitability of the development of eldedy care real estate, and cluster analysis was used to classify the sample areas according to the suitability. The results show that the 18 counties and cities in Ganzhou City could be divided into three categories, areas with poor suitability, areas with development potential, key development areas. Finally, suggestions were put forward that the target market of the development of old-age real estate could be comprehensively analyzed by combining the population development trend of the region with its thoughts and concepts, social and economic development, the maturity of the real estate market and the development of the service industry to ensure the sustainable operation of the old-age real estate.

An improved rotated staggered grid fi nite difference scheme in coal seam

A coal seam is thin compared to the wavelength of seismic waves and usually shows strong anisotropy.It may form special geological formations,such as goafs and collapses,in coal mines.The existence of these formations may lead to instability in numerical simulations of the goaf area in a coal seam.The calculation speed of simulations is always a factor that restricts the development of simulation techniques.To improve the accuracy and effi ciency of seismic numerical simulations of goaf areas,an improved vacuum method has been incorporated into a rotated staggered grid scheme and calculations implemented by combining parallel computing and task parallelism.This ensures that the proposed numerical simulation method can be utilized in a geological model with large differences in elastic parameters among layers and improve the performance of a parallel application by enabling the full use of processor resources to expedite the calculations.We set up anisotropic coal seam models and then analyze numerically the characteristics of synthetic seismograms and snapshots of diff erent goaf areas with or without collapse.The results show that the proposed method can accurately simulate the goaf area and the calculation method can run with a high speed and parallel efficiency.The research will further advance the technology of anisotropic seismic exploration in coal fi elds,provide data for seismic inversion and build a theoretical support for coal mine disaster prediction.

Performance Analysis of Integrative QoS Scheme for Routers

This paper proposes an integrative scheme of DiffServ （differentiated service） for the IP-based network. In the scheme, QoS （Quality of Service） is ranked according to the level of both the queuing delay and the drop precedence that base on the relative differentiated service; it does not take the resource reservation problem into consideration for making its implementation more simple and flexible. We will propose an implemented architecture including edge routers and core routers, and the PHB （per-hop-behavior） architecture of the routers is generalized. We adopt ERED （extended random early discard） mechanism for drop precedence and use proportional delay differentiation for queuing delay. In the proportional delay differentiation topic, we propose a new WTP （waiting time priority）-like algorithm. Besides, a new stochastic petri net model of the PHB model is given, and the performance of whole implemented PHB architecture is analyzed, too.

De novo assembly of a Chinese soybean genome

Soybean was domesticated in China and has become one of the most important oilseed crops. Due to bottlenecks in their introduction and dissemination, soybeans from different geographic areas exhibit extensive genetic diversity. Asia is the largest soybean market; therefore, a high-quality soybean reference genome from this area is critical for soybean research and breeding.Here, we report the de novo assembly and sequence analysis of a Chinese soybean genome for "Zhonghuang 13" by a combination of SMRT, Hi-C and optical mapping data. The assembled genome size is 1.025 Gb with a contig N50 of 3.46 Mb and a scaffold N50 of 51.87 Mb. Comparisons between this genome and the previously reported reference genome(cv. Williams82) uncovered more than 250,000 structure variations. A total of 52,051 protein coding genes and 36,429 transposable elements were annotated for this genome, and a gene co-expression network including 39,967 genes was also established. This high quality Chinese soybean genome and its sequence analysis will provide valuable information for soybean improvement in the future.