超然与联综:卫挺生主计思想研究

在近代中国经济思想中,卫挺生的主计思想独具特色。文章首先梳理了卫挺生主计思想的基本脉络和南京国民政府主计制度实施情况,简要探讨了主计制度的先进性与其难以推行的原因;然后深入分析了主计思想的超然性与联综性特点,认为超然性是联综性的实现前提,联综性是超然性的客观要求与必然结果,二者相辅而行,是卫挺生主计思想的最显著特点,也是国民政府主计制度的理论基础。南京国民政府主计制度推行后,当时学界对卫挺生的主计思想及其指导构建的主计制度批评不少,大力指陈其弊端;支持者也很多,力陈其设计优点与实践益处。卫挺生的主计思想及其指导构建的主计制度,是欧美财政思想与财政制度、民国时期历史情势与国民政府的实践、卫挺生个人因素,以及中国传统财政思想综合作用的产物,其分权制衡思想对我国当今财政制度构建与管理仍具有重要的借鉴意义。

国民政府时期超然主计思想变迁研究

超然主计制度是国民政府时期财政会计制度改革的产物,在联综组织中处于中心环节地位。文章阐释了超然主计思想提出的时代诱因,剖析了专家学者超然主计思想的产生情况,深入发掘了思想论争对于该制度深层次变迁的重要影响。

南京国民政府时期主计制度探析

南京国民政府为澄清吏治,铲除贪污,根据权力分立与制衡的原则,建立起超然独立的主计制度。主计制度的创设原因、设计原理与制度特质及其实际运行中的制约因素,对于中国当前从源头上治理腐败,从制度上防范腐败,建立结构合理、配置科学、程序严密、制约有效的权力运行机制,具有重要的现实意义。

中国最早的会计局

中国历史上最早的会计局,是中华民国二十年四月一日(公元1931年)成立的国民政府主计处下设的会计局。 “国民政府执政之初,沿袭北洋政府旧制,全国总会计之权,仍旧财政部掌理,是时,尚无独立意义的会计专门组织机构之设置。民国十七年冬,立法院成立,认为主计机关置于財政部之下,因无独立之地位。

Effect of Dermabrasion and ReCell on Large Superficial Facial Scars Caused by Burn, Trauma and Acnes

Objective To explore the effects of dermabrasion combined with ReCell on large superficial facial scars caused by burn, trauma and acnes. Methods Nineteen patients with large superficial facial scars were treated by the same surgeon with dermabrasion combined with ReCell？. According to the etiology, patients were classified into post-burning group （n=5）, post-traumatic group （n=7） and post-acne group （n=7）. Fifteen patients completed the follow-ups, 5 patients in each group. Healing time, complication rate, the preoperative and 18-month-post-operative assessments using Patient Satisfaction Score （PSS）, Vancouver Scar Scale （VSS）, and Patient and Observer Scar Assessment Scale （POSAS） of each group were analyzed to compare the effect of the combined therapy on outcomes.Results The healing time of post-burning group （19.6±4.0 days）, post-traumatic group （15.8±2.6 days）, and post-acne group （11.4±3.1 days） varied remarkably （F=7.701, P=0.007）. The complication rates were 60%, 20%, and 0 respectively. The post-operative POSAS improved significantly in all groups （P〈0.05）, where the most significant improvement was shown in the post-acne group （P〈0.05）. The post-operative PSS and VSS improved only in the post-traumatic group and post-acne group （all P〈0.05）, where the more significant improvement was also shown in the post-acne group （P〈0.05）. Conclusions The combined treatment of dermabrasion and ReCell has remarkable effect on acne scars, moderate effect on traumatic scars and is not suggested for burn scars. POSAS should be applied to assess the therapeutic effects of treatments for large irregular scars.

Environmental impact evaluation for high-speed railway

Environmental impact evaluation system boundary of high-speed railway was defined based on the total life cycle theory,and the index system to evaluate the environmental impact of high-speed railway was established with the fuzzy analytic hierarchy method,and the matter-element evaluation model was established on the basis of the extension theory.By calculating its comprehensive interrelatedness,the evaluation rank of environment impacts of high-speed railway was determined.The numerical example shows that the model has vast prospect,which can not only expand the application areas of extension theory,but also change the traditional evaluation methods and provide new ideas and means for environmental impact evaluation of high-speed railway.

Zoning of Far Eastern Seas of Russia for Integrated Nature Management

On the Pacific coast of Russia implementation of the methodology of the integrated nature management has a number of peculiarities. On the one hand, these districts are characterized by severe hydrometeorological conditions. On the other hand, Russia has no applicable legislation on coastal issues. Thus, to prepare informational, theoretical and methodical bases for organization of sustained nature management in coastal zones of the Russian Federation, we developed hierarchy structure of delimitation of coastal areas and recommendations for their development on the basis of nature resource and social-economic zoning. Zoning of the Russian Far East is suggested to include two major directions： （1） planning of sustainable development of the region and （2） solving contradictions between fisheries and productions of oil and gas in the coastal zones.

Study on the partner selecting method of strategic alliance inhigh and new technology enterprises

A successful and effective strategic alliance involves many factors, of which selecting a proper partner is the most important factor to achieve the success of the alliance. In view of the characteristics of strategic alliance in high and new technology enterprises and according to the analysis on the standards of partner selecting and the factors of the success of alliance, this paper does some deeper research on the partner selecting and the alliance evaluation process from the perspective of different strategic levels by using a fuzzy comprehensive evaluating method, thus providing a method to select the alliance partner for high and new technology enterprises in China.

Information fusion of train speed and distance measurements based on fuzzy adaptive Kalman filter algorithm

The measurement accuracy of speed and distance in high speed train directly affects the control precision and driving efficiency of train control system. To improve the capability of train self control, a combined speed measurement and positioning method based on speed sensor and radar which is assisted by global positioning system（GPS） is proposed to improve the accuracy of measurement and reduce the dependence on the ground equipment. In consideration of the fact that the filtering precision of Kalman filter will decrease when the statistical characteristics are changing, this paper uses fuzzy comprehensive evaluation method to evaluate the sub filter, and information distribution coefficients are dynamically adjusted according to filtering reliability, which can improve the fusion accuracy and fault tolerance of the system. The sub filter is required to carry on the covariance shaping adaptive filtering when it is in the suboptimal state. The adjustment factor of error covariance is obtained according to the minimized cost function, which can improve the matching degree between the measured residual variance and the system recursive residual. The simulation results show that the improved filter algorithm can track the changes of the system effectively, enhance the filtering accuracy significantly, and improve the measurement accuracies of train speed and distance.

Concurrence and Turnout Effect of Reforms on Electoral Processes in Mexico

Since the 1990s, the turnout in electoral processes has decreased, taking into account the Mexican context with its democratic transition, this decrease started after the 1994 federal election. The drop in turnout in federal elections had its lowest figure during the midterm elections of 2003, it picked up during the electoral process of 2009 and kept the same level of 2012. The change in the electoral turnout pattern for the federal elections in Mexico after 2009 can be explained as the combined effect of the electoral cycle and the concurrence between federal and local elections. Beginning from the hypothesis that there is a close link between institutions and contexts, the purpose of this study is to prove with the analysis of the electoral processes from 1997 to 2012, the effect of the electoral reforms--specifically the one in Article 116 of the Constitution in 2007-on turnout for federal elections of 2009 and 2012.

China’s Growing Global Contributions

The UN Food and Agriculture Organization（FAO）awarded China on June 7,2015 for its share in reducing the global proportion of people suffering from hunger.China has witnessed remarkable achievements over the past three decades since the launch of its reform and opening-up policy.Rapid development of comprehensive national strength and a higher standard of living have laid a solid foundation for the country to assume more international responsibilities in accordance with its ability and world status.

Characteristics and trends of integrated ocean management under the framework of the United Nations Convention on the Law of the Sea

As the international community place high value on the ocean,protecting the marine environment and promoting the sustainable development of the ocean have become the consensus of all countries around the world.Integrated ocean management,as an important part of the ocean governance mechanism within the framework of the United Nations,have approached to the scene view of human gradually.Taking the United Nations Convention on the Law of the Sea as the framework,the current international integrated ocean management is summarized and the future development trend of ocean management is analyzed,providing reference for China to build a maritime power and a maritime community with shared future.

Comprehensive utilization of kaolin ore accompanying muscovite

In light of the problems of low-quality and low degree of comprehensive utilization of Guangdong muscovite-type kaolin, the reasons affecting the quality of kaolin were found to be a small amount of maroon powdery goethite adhering to the surface of kaolin and minor muscovite affecting the firing whiteness of products. The ores were dealt with by using the new combined process of attritioning-classifieation-bleaching and flotation. The separation of kaolin from muscovite, quartz and feldspar can come true through the new process. The high-quality kaolin with the firing whiteness of 91% can be obtained, and the muscovite is comprehensively recovered by adopting the key technology of flotation. The content of high-purity muscovite produced is over 99%. The muscovite discarded by original process can be comprehensively recovered.

论南京国民政府的财政监督制度体系

南京国民政府于建政之初创设的政体性的宏观财政监督体制不足以保证预算编制的合理性,也无法保证预算在具体执行中的合法性,因而南京国民政府引入了欧美国家计政与财政相对分离的财政监督理念,将岁计、会计和统计三种计政职能一体归入独立于财政机关的主计处,并将主计机关、国家公务机关、审计机关及国库机关四大独立系统联成一个既相互合作又相互制约的组织——联综组织,联手执行具体预算支出的法定程序,创建了宪法层面的宏观财政监督与经济法层面的微观财政监督相结合的财政监督法律制度体系,从而完成了中国财政法律制度的近代化。

Integrated Water Resources Carrying Capacity in Tongzhou District,Beijing City

目前,通州区已被定为北京市的新的发展中心,但水资源短缺和污染已经严重限制了当地的可持续发展。本文以可持续发展为原则,基于"自然—社会"水循环,提出了通州区水资源综合承载力量化模型。根据通州区的未来发展规划,设计了3种情景来提高该地区的水资源综合承载力。研究表明水资源短缺严重制约了通州区的城市化进程和可持续发展,外调水、本地区节水和控制污染是解决通州区水资源短缺的有效途径。

Evaluation and Driving Force Analysis of Marine Sustainable Development based on the Grey Relational Model and Path Analysis

With the rapid development of the marine economy,the demand for marine resources development and the pressure on marine environmental protection are gradually increasing.It is critical to evaluate and analyze the driving forces of marine sustainable development in order to promote the coordinated development of the marine economy,resources and environment.Taking Jiangsu Province of China as an example,this paper constructs an evaluation index system for marine sustainable development from the three aspects of marine economy,resources and environment,and calculates the weight of the variation coefficient for each indicator.Based on the grey relational model,the average value of the relational degree,calculated by the average value method of correlation coefficients and the weighting method,is then used to evaluate the status of marine sustainable development in this province.The comprehensive index model is used to analyze the dynamic trend of the evolution of marine sustainable development.The driving forces of marine sustainable development are analyzed by the path analysis method combined with the average values of the grey relational degree for each indicator.This analysis found that the marine sustainable development in 2016 and 2012 was good,the situation in 2007 was bad,and the remaining years were intermediate.Compared with the previous years,the optimal conditions of 2008 and 2012 were obvious.The main driving factors of marine sustainable development are cargo throughput of coastal ports,economic losses caused by storm surges in coastal areas,the area of marine nature reserves in coastal areas,coastal wind power generation capacity,and marine biodiversity.

A unified approach to type synthesis of both rigid and flexure parallel mechanisms

Type synthesis of both rigid and compliant parallel mechanisms has become a hot issue in the field of mechanisms and robotics research in recent years. A unified approach to type synthesis of the two classes of mechanisms, however, has not been referred and investigated up to date. Based on the state-of-art analysis for several major type synthesis approaches related to rigid and compliant mechanisms, respectively, it proves feasible to establish a unified methodology for type synthesis of these two classes of mechanisms. That is a synthesis philosophy in terms of the hierarchy mapping between mathematic, physical, and mechanical building blocks in the framework of screw theory, as addressed in this paper. The key point of the proposed method lies in establishing the mapping among three different building blocks (i.e. geometric building block, kinematic or constraint building block, and mechanical building block). As a result, it makes the whole type synthesis process simple and visible. By using the proposed method, two examples are taken to verify the effectiveness for the type synthesis of both rigid and flexure mechanisms. The content of this paper may provide a theoretical frame for constructing a visualized algorithm or software about the unified type synthesis (or conceptual design) of both rigid and flexure parallel mechanisms.

Type synthesis of the rotational decoupled parallel mechanism based on screw theory

With the gradual deepening of study on the parallel mechanism,the difficulty brought by the existence of coupling to the theoretical analysis and practical application of parallel mechanisms is becoming increasingly apparent.The research on the decoupled parallel mechanism is currently one of the hot fields.Though most of the rotational parallel mechanisms,which has been widely used in spatial orientation fields,are not decoupled.It is comparative difficult for the synthesis of fully decoupled rotational parallel mechanisms,and the number of the existing parallel mechanisms which can realize rotational decoupling is limited.In addition,most of the existing rotational decoupled parallel mechanism are obtained depending on the experience of the researcher,and don't possess the general theoretical significance.Based on the screw theory,this paper presents the rotational conditions of the parallel mechanism through the analysis of the relationship between the degree of freedom of the parallel mechanism and its limbs.The synthesis rule of the limbs for decoupled rotational parallel mechanism is established according to the twist screw system of the limbs,which assures the decoupling of the rotations in each limb.The selection principle of the input pairs for the rotation driven limbs is proposed,then the type synthesis method for rotational decoupled parallel mechanisms is formed.With this type synthesis method,synthesis of the rotational decoupled parallel mechanisms is performed,which can provide a reference for the development of the novel type parallel mechanisms with independent intellectual property rights.

Association among lifestyle, clinical examination, polymorphisms in CDH1 gene and Traditional Chinese Medicine syndrome differentiation of gastric cancer

OBJECTIVE:To explore the association among lifestyle,clinical examination,polymorphisms in CDH1 gene and Traditional Chinese Medicine(TCM)syndrome differentiation of gastric cancer(GC). METHODS:A hospital-based population of 387 GC patients was investigated in Jiangsu province.Relevant information regarding lifestyle and clinical examination were collected by a standard questionnaire.Four known single nucleotide polymorphisms(SNPs)in CDH1 were investigated by polymerase chain reaction-ligation detection reaction methods.Statistical analysis was conducted by SPSS 16.0 software.RESULTS:The results showed that meal duration and the status of glutamic pyruvic transaminase were significantly associated with TCM syndrome differentiation of GC(both P<0.05).None of the four SNPs in the E-cadherin(CDH1)gene achieved significant differences in their distributions among the nine syndrome types of GC(both P>0.05).However,significant differences were observed in rs13689 genotype distributions between several pairs of syndrome types of GC,suggesting that rs13689 is correlated with the syndrome differentiation of GC.CONCLUSION:Integrated analysis of lifestyle,clinical examination and CDH1 gene polymorphisms can contribute to a better understanding of the GC syndrome types and may improve the efficacy of interventions by stratifying disease according to TCM criteria.

Statistic Measurement and Empirical Research on Sustainable Development of China Internet

In this paper,the concepts of green development and coordinated development of the Internet are proposed,and the connotation of sustainable development of the Internet is defined further.Based on these,by using the comprehensive evaluation method,the Internet sustainable development index(ISDI) system is created and designed,the sustainable development level of the Internet in China is evaluated and measured systematically,and corresponding policy suggestions are given.