表外融资表内化成果及其经济后果分析

自20世纪70年代以来,表外融资不仅在形式上日趋复杂,而且在企业的融资结构中所占比重也越来越大,这极大的影响了会计信息使用者的正确决策。为此,各国的会计准则制订机构投入了大量的人力、物力,努力将其纳入会计报表体系。本文在回顾各国财务准则制订机构表外融资表内反映(表外融资表内化)成果的基础上,分析了由此产生的经济后果,并对表外融资表内化相关会计规范的制订提出了相应建议。

租赁业务表外融资表内化对承租人财务的影响探析

IASB和FASB联合发布的《征求意见稿——租赁》,承租人将不再区分融资租赁和经营租赁,均计入资产负债表,将使租赁业务表外融资表内化。租赁业务表外融资表内化能增强承租人现有财务报表的完整性和准确性,有利于会计信息使用者对企业财务状况和经营状况作出正确的分析和判断,但也会改变承租人的资本结构,降低承租人的融资能力和获利能力,因此,承租人应理性看待表外融资表内化问题,并采取积极措施,化解不利影响。

首诊精神分裂症患者的内化耻感及相关因素分析

目的探讨首诊精神分裂症患者内化耻感相关影响因素及对首次就诊途径的影响。方法采用自制《精神疾病就诊途径调查表》和精神疾病内化耻感量表调查首诊精神分裂症患者215例。结果215例患者内化耻感量表总分为(2.63±0.69)分,有81.9%的患者存在不同程度病耻感;患者的文化程度、职业状态、病程和自知力是病耻感水平的影响因素。结论绝大多数首诊精神分裂症患者存在高水平病耻感,影响患者病耻感的因素众多。

同性恋的恐同内化:成因、影响及测量方式

恐同内化是指的性少数成员将歧视内化到自身的一种现象,本文通过整理以往研究发现,同性恋的恐同内化的成因包括对家庭环境的影响,宗教和传统性道德的影响,恐同欺凌的影响,对女性化的偏见等方面;同性恋的恐同内化的影响包括社会身份剥夺,消极的心理状态,高风险的性行为,高羞耻感等方面;我们对恐同内化的四种测量方式进行了简要的分析和概括,并对中国的恐同内化的研究现状进行了展望。

Effects of Selenium Dioxide on Apoptosis, Bcl-2 and P53 Expression, Intracellular Reactive Oxygen Species and Calcium Level in Three Human Lung Cancer Cell Lines

Objective: To evaluate the anti-tumor effects of SeO2 and its mechanisms on three human lung cancer cell lines. Methods: Three lung cancer cells A549, GLC-82 and PG were treated with 3-30 μmol/L SeO2. Flow cytometry was used to detect apoptosis, and analyze the changes of expression of p53 and Bcl-2, as well as ROS and Ca2+ level within cells. Results:SeO2 markedly inhibited cell proliferation and viability, and prompted apoptosis after 48 h treatment. SeO2 at 10 μmol/L induced 47.8% apoptosis in A549 cells, 40.8% in GLC-82 cells, 18.2% in PG cells. SeO2 at 30 μmol/L induced 37.8% apoposis in PG cells,but did not increase apoptotic raes in other two cells. SeO2 could down-regulate the mean fluorescent intensity of Bcl-2 from 65.8 to 9.6 in A549, but not in GLC-82 and in PG cells, up-regulate wild type p53 level in all three cells. SeO2 decreased the ROS and Ca2+ level markedly within three tested cells. Conclusion: SeO2 showed anti-tumor effect via apoptosis pathway in three lung cancer cell lines. The decrease of ROS and Ca2+ level within cells as well as regulation of Bcl-2 and p53 expression may play important roles in above apoptotic procedure.

Helicobacter pylori infection, glandular atrophy and intestinal metaplasia in superficial gastritis, gastric erosion, erosive gastritis, gastric ulcer and early gastric cancer

AIM: To evaluate the histological features of gastric mucosa, including Helicobacter pylori infection in patients with early gastric cancer and endoscopically found superficial gastritis, gastric erosion, erosive gastritis, gastric ulcer. METHODS: The biopsy specimens were taken from the antrum, corpus and upper angulus of all the patients. Giemsa staining, improved toluidine-blue staining, and Hpylori-specific antibody immune staining were performed as appropriate for the histological diagnosis of H pylori infection. Hematoxylin-eosin staining was used for the histological diagnosis of gastric mucosa inflammation, gastric glandular atrophy and intestinal metaplasia and scored into four grades according to the Updated Sydney System. RESULTS: The overall prevalence of H pylori infection in superficial gastritis was 28.7%, in erosive gastritis 57.7%, in gastric erosion 63.3%, in gastric ulcer 80.8%, in early gastric cancer 52.4%. There was significant difference (P<0.05), except for the difference between early gastric cancer and erosive gastritis. H pylori infection rate in antrum, corpus, angulus of patients with superficial gastritis was 25.9%, 26.2%, 25.2%, respectively; in patients with erosive gastritis 46.9%, 53.5%, 49.0%, respectively; in patients with gastric erosion 52.4%, 61.5%, 52.4%, respectively; in patients with gastric ulcer 52.4%, 61.5%, 52.4%, respectively; in patients with early gastric cancer 35.0%, 50.7%, 34.6%, respectively. No significant difference was found among the different site biopsies in superficial gastritis, but in the other diseases the detected rates were higher in corpus biopsy (P<0.05). The grades of mononuclear cell infiltration and polymorphonuclear cell infiltration, in early gastric cancer patients, were significantly higher than that in superficial gastritis patients, lower than that in gastric erosion and gastric ulcer patients (P<0.01); however, there was no significant difference compared with erosive gastritis. The grades of mucosa glandular atrophy and intestinal metaplasia were significantly highest in early gastric cancer, lower in gastric ulcer, the next were erosive gastritis, gastric erosion, the lowest in superficial gastritis (P<0.01). Furthermore, 53.3% and 51.4% showed glandular atrophy and intestinal metaplasia in angular biopsy specimens, respectively; but only 40.3% and 39.9% were identified in antral biopsy, and 14.1% and 13.6% in corpus biopsy; therefore, the angulus was more reliable for the diagnosis of glandular atrophy and intestinal metaplasia compared with antrum and corpus (P<0.01). The positivity rate of glandular atrophy and intestinal metaplasia of superficial gastritis with H pyloripositivity was 50.7%, 34.1%; of erosive gastritis 76.1%, 63.0%; of gastric erosion 84.8%, 87.8%; of gastric ulcer 80.6%, 90.9%; and of early gastric cancer 85.5%, 85.3%, respectively. The positivity rate of glandular atrophy and intestinal metaplasia of superficial gastritis with H pylorinegativity was 9.9%, 6.9%; of erosive gastritis 42.5%, 42.1%; of gastric erosion 51.1%, 61.9%; of gastric ulcer 29.8%, 25.5%; and of early gastric cancer 84.0%, 86.0%, respectively. The positivity rate of glandular atrophy and intestinal metaplasia of superficial gastritis, erosive gastritis, gastric erosion, and gastric ulcer patients with H pylon positivity was significantly higher than those with H pylori negativity (P<0.01); however, there was no significant difference in patients with early gastric cancer with or without H pylori infection. CONCLUSION: The progression of the gastric pre-cancerous lesions, glandular atrophy and intestinal metaplasia in superficial gastritis, gastric erosion, erosive gastritis and gastric ulcer was strongly related to H pylori infection. In depth studies are needed to evaluate whether eradication of H pylori infection will really diminish the risk of gastric cancer.

Endocytosis unplugged： multiple ways to enter the cell

Endocytosis occurs at the cell surface and involves internalization of the plasma membrane （PM） along with its constituent membrane proteins and lipids. Endocytosis is involved in sampling of the extracellular milieu and also serves to regulate various processes initiated at the cell surface. These include nutrient uptake, signaling from cell- surface receptors, and many other processes essential for cell and tissue functioning in metazoans. It is also central to the maintenance of PM lipid and protein homeostasis. There are multiple means of internalization that operate concurrently, at the cell surface. With advancement in high-resolution visualization techniques, it is now possible to track multiple endocytic cargo at the same time, revealing a remarkable diversity of endocytic processes in a single cell. A combination of live cell imaging and efficient genetic manipulations has also aided in understanding the functional hierarchy of molecular players in these mechanisms of internalization. Here we provide an account of various endocytic routes, their mechanisms of operation and occurrence across phyla.

Roles of the Nanog protein in murine F9 embryonal carcinoma cells and their endoderm-differentiated counterparts

Nanog is a recently discovered homeodomain transcription factor that sustains the pluripotency of embryonic stem （ES） cells and blocks their differentiation into endoderm. The murine F9 embryonal carcinoma cell line is a well-documented model system for endoderm cell lineage differentiation. Here, we examined the function of Nanog in F9 cell endoderm differentiation. Over-expression of Nanog returns the F9 cells to the early status of ES cells and represses the differentiation of primitive endoderm and parietal endoderm in F9 cells, whereas it has no effect on the differentiation of visceral endoderm. In contrast, the expression of C-terminal domain-truncated Nanog spontaneously promotes endoderm differentiation in F9 cells. These data suggest that Nanog is required to sustain the proper undifferentiated status of F9 cells, and the C-terminal domain of Nanog transduces the most effects in repressing primitive endoderm and parietal endoderm differentiation in F9 cells.

Studies of Differentially-Expressed Genes in Human Endometrial Cancer of Various Differentiated Grades

OBJECTIVE To study the gene expression profiles of human endometrial cancers at various differentia0ted grade levels and to identify the genes related to differentiation of the endometrial cancers. METHODS cDNA microarray technology was used to analyze the differentially-expressed genes among different differentiated grades of 32 cases of endometrial cancer. Hierarchical cluster analysis （HCA） for the gene expression profiles of the cases was employed. RESULTS The tissue samples were grouped based on the various differentiated tumor grades with 33 differentiation-related genes identified out （P〈0.001）. Based on the results from the HCA, the conformity rate was 91% among the 33 differentially-expressed genes, and the analysis of pathological classification.CONCLUSION Genes related to the differentiation of endometrial cancer can be identified by using gene chips to analyze the expression profiles of endometrial cancers at various differentiated grades; HCA of the gene expression profiles can be helpful for distinguishing high-risk endometrial cancers before surgery.

Cultural Connotation of Landscape Plants and Its Expression in Landscape Design

This paper analyzes and summarizes the historical humanity significance of plants of personality, culture and auspicious symbol reflected in gardens and the expression methods of landscape plants in modern landscape design, which provides more connotation culture support for the application of landscape design.

A Study on Representations of Youth in Chinese （Mainland） Youth Cinema

This study＇s objective is to thoroughly analyze representations of teenage sexuality portrayed in two Chinese youths＇ films, which represent social, cultural, and historical diversities in China's Mainland, as well, to unfold some particular natures and trends of Chinese youth cinema in the context of globalization and internationalization. Content analysis and methodology of narrative explore the ideological nature of representations of youth as well as the interpretation of trends in Chinese youth cinema. This study argues the particular manners of representations of Chinese youth in the youths＇ films produced in China's Mainland, through distinct elements such as film properties, film discourse, and acting on set It will explain how functional and social category diversity, cultural diversity, and historical diversity derive the actuality in Chinese communities, and center on a series of sex-based issues that revel correlations between Chinese youths＇ ideology, psychology, and social construction. Including a discussion of technical factors, it defines the specific natures of Chinese youth cinema in the region based on fixed parameters of culture or ancestry that convey rhetorical messages to discover the characteristics of genre film so that the interpretation of the term ＂peers groups＂ represents the values and beliefs in modern Chinese society, thus presenting the exchange approaches which construct and validate the relationship among society, global film industry, young audience and film content.

心理疾病患者自我污名及影响初探

目的:初步探讨心理疾病患者自我污名现状及负面后果。方法:以天津市第一中心医院心理卫生科206名求诊患者为对象进行问卷调查。结果:心理疾病患者存在一定程度的自我污名;自我污名程度在年龄、婚姻状况上存在显著差异;多元回归分析发现,内化污名的生活无意义、刻板印象认同、价值否定、社交退缩等维度对患者的自尊、自我效能、抑郁状态、社交回避状况和康复信心有显著预测力;逻辑回归分析显示刻板印象认同、社交退缩、歧视体验等维度对患者主动求医行为预测作用显著。结论:在中国文化背景中,心理疾病患者的自我污名在一定程度上可解释患者治疗和康复受阻的原因。

Surface patterning and modification of polyurethane biomaterials using silsesquioxane-gelatin additives for improved endothelial affinity

Polyurethanes(PUs) are well-known for their biocompatibility but their intrinsic inert property hampers cell-matrix interactions. Surface modifications are thus necessary to widen their use for biomedical applications. In this work, surface modifications of PU were achieved first by incorporating polyhedral oligomeric silsesquioxane(POSS), followed by alteration of the surface topography via the breath figures method. Subsequently, surface chemistry was also modified by immobilization of gelatin molecules through grafting, for the enhancement of the surface cytocompatibility. Scanning electron microscopy(SEM) was used to verify the formation of highly ordered microstructures while static contact angle, FTIR and XPS confirmed the successful grafting of gelatin molecules onto the surfaces. In vitro culture of human umbilical vein endothelial cells(HUVECs) revealed that endothelial cell adhesion and proliferation were significantly enhanced on the gelatin-modified surfaces, as shown by live/dead staining and WST-1 proliferation assay. The results indicated that the combination of the strategies yielded an interface that improves cell attachment and subsequent growth. This enhancement is important for the development of higher quality biomedical implants such as vascular grafts.

Interface Characteristics of Wood-hybrid Composites

In order to understand the current interface characteristics of wood-hybrid composites, this paper starts off from the concept of composite interface and general theory of interface form, then the inner-surface and microstructure of wood and the interface characteristics of composites, such as wood- inorganic, wood- plastic and wood- metal made by electroless plating technique, are concluded and discussed in detail. Meanwhile, on the basis of that, some points of view about how to develop the wood-hybrid composites interface research in the future are also proposed.

Periodic Homogenization for Inner Boundary Conditions with Equi-valued Surfaces:the Unfolding Approach

Making use of the periodic unfolding method,the authors give an elementary proof for the periodic homogenization of the elastic torsion problem of an infinite 3dimensional rod with a multiply-connected cross section as well as for the general electroconductivity problem in the presence of many perfect conductors(arising in resistivity well-logging).Both problems fall into the general setting of equi-valued surfaces with corresponding assigned total fluxes.The unfolding method also gives a general corrector result for these problems.