固定资产加速折旧政策对企业创新的量质效应研究——来自市场化调节中介模型的新证据

2014年出台的固定资产加速折旧政策对企业创新的影响可视为一项准自然实验,本文以2009-2019年我国A股上市公司的创新及财务资料为样本数据,基于创新数量与质量的双重视角,采用双重差分与市场化调节的中介模型检验了固定资产加速折旧政策对企业创新的量质效应。实证结果表明,加速折旧政策对企业创新产生了显著的量质齐升效应。从影响机制来看,加速折旧政策经由企业研发投入这条中介传导路径对企业创新的量质效应具有显著的促进作用,且市场化水平在加速折旧政策与研发投入的关系中发挥负向调节作用。研究结论从量质双重视角丰富了加速折旧政策对微观企业创新水平影响的研究,对完善加速折旧政策,促进企业创新水平提升具有积极的现实意义。

质量哲学及其应用

哲学的根本问题，是存在与意识的关系问题，由此，产生了两个对立的答案——唯物论和唯心论，迄今还没形成一致的认识。为了求取问题的正确答案，能不能从另一种角度去认识存在与意识的关系？

An Analytical Model of Drain Current for Ultra-Thin Body and Double-Gate Schottky Source/Drain MOSFETs Accounting for Quantum Effects

A compact drain current including the variation of barrier heights and carrier quantization in ultrathin-body and double-gate Schottky barrier MOSFETs （UTBDG SBFETs） is developed. In this model, Schrodinger＇s equation is solved using the triangular potential well approximation. The carrier density thus obtained is included in the space charge density to obtain quantum carrier confinement effects in the modeling of thin-body devices. Due to the quantum effects, the first subband is higher than the conduction band edge, which is equivalent to the band gap widening. Thus, the barrier heights at the source and drain increase and the carrier concentration decreases as the drain current decreases. The drawback of the existing models,which cannot present an accurate prediction of the drain current because they mainly consider the effects of Schottky barrier lowering （SBL） due to image forces,is eliminated. Our research results suggest that for small nonnegative Schottky barrier （SB） heights,even for zero barrier height, the tunneling current also plays a role in the total on-state currents. Verification of the present model was carried out by the device numerical simulator-Silvaco and showed good agreement.

Direct Tunneling Currents Through Gate Dielectrics in Deep Submicron MOSFETs

A direct tunneling model through gate dielectric s in CMOS devices in the frame of WKB approximation is reported.In the model,an im proved one-band effective mass approximation is used for the hole quantization, where valence band mixing is taken into account.By comparing to the experiments, the model is demonstrated to be applicable to both electron and hole tunneling c urrents in CMOS devices.The effect of the dispersion in oxide energy gap on the tunneling current is also studied.This model can be further extended to study th e direct tunneling current in future high-k materials.

Energies and Transition Rates of Low-Lying Excited States for Beryllium

Low lying excited states of beryllium are calculated with multiconfiguration interaction method. The relativisitic corrections and mass polarization are included. The oscillator strength and radiation rates are also calculated. Our results are in good agreement with other theoretical data.

INTEGRATION OF HUMAN FACTORS ENGINEERING AND QUALITY MANAGEMENT

Human factors engineering and quality management are different research branches in the field of industrial engineering.A basis for interaction based on the concepts and techniques of human factors engineering and quality management with some practical examples of cooperative effect is defined in this paper.The specific challenges about the quality management in manufacturing and service are presented to demonstrate that the human factors analysis of quality problems leads to new tends for integrated development.

Optical Study on Concentration-Driven Rayleigh-Bénard-Marangoni Convection

By utilizing optical Schlieren method, the Rayleigh Bénard Marangoni convection in mass transfer process was observed. A recorder and a camera separately recorded dynamic and static convective flow patterns during experiments . Different organic solvents were selected to investigate the RBM effects induced by different driving mechanisms including density gradient, surface tension gradient and their combination. Thermal effects produced by solvents evaporation and solute absorption/desorption are thought as an important factor in the creation of RBM convection during the mass transfer process. Qualitative analysis of experimental results is presented on the basis of photos and videotapes that were taken as direct visual evidences. Experimental results show that the thermal effect accompanying the mass transfer can be a cause at the onset of RBM convection and can′t be neglected simply in study of RBM effect driven by mass transfer.

Nuclear ?eld shift effects on stable isotope fractionation: a review

An anomalous isotope effect exists in many heavy element isotope systems （e.g., Sr, Gd, Zn, U）. This effect used to be called the ＂odd--even isotope effect＂ because the odd mass number isotopes behave differently from the even mass number isotopes. This mass-indepen- dent isotope fractionation driving force, which originates from the difference in the ground-state electronic energies caused by differences in nuclear size and shape, is cur- rently denoted as the nuclear field shift effect （NFSE）. It is found that the NFSE can drive isotope fractionation of some heavy elements （e.g., Hg, T1, U） to an astonishing degree, far more than the magnitude caused by the con- ventional mass-dependent effect （MDE）. For light ele- ments, the MDE is the dominant factor in isotope fractionation, while the NFSE is neglectable. Furthermore, the MDE and the NFSE both decrease as temperatures increase, though at different rates. The MDE decreases rapidly with a factor of 1/T2, while the NFSE decreases slowly with a factor of 1/T. As a result, even at high temperatures, the NFSE is still significant for many heavy element isotope systems. In this review paper, we begin with an introduction of the basic concept of the NSFE, including its history and recent progress, and follow with the potential implications of the inclusion of the NFSE into the kinetic isotope fractionation effect （KIE） and heavy isotope geochronology.

Research Progress of Selenium-enriched Agricultural Crops and Horticultural Crops in China

Selenium（Se） is one of the essential trace elements required by humans and animals. It will cause diseases for humans and animals when Se is excessive or lack in the environment.The research status of selenium-enriched agricultural crops and selenium-enriched horticultural crops, functional mechanism and application status of selenium, and the latest progress in the study of selenium enrichment were summarized in this paper.

Contribution of Mass Elevation Effect to the Altitudinal Distribution of Global Treelines

Alpine treeline, as a prominent ecological boundary between forested mountain slopes and alpine meadow/shrub, is highly complex in altitudinal distribution and sensitive to warming climate. Great efforts have been made to explore their distribution patterns and ecological mechanisms that determine these patterns for more than 100 years, and quite a number of geographical and ecophysiological models have been developed to correlate treeline altitude with latitude or a latitude related temperature. However,on a global scale, all of these models have great difficulties to accurately predict treeline elevation due to the extreme diversity of treeline site conditions.One of the major reasons is that "mass elevation effect"(MEE) has not been quantified globally and related with global treeline elevations although it has been observed and its effect on treeline elevations in the Eurasian continent and Northern Hemisphere recognized. In this study, we collected and compiled a total of 594 treeline sites all over the world from literatures, and explored how MEE affects globaltreeline elevation by developing a ternary linear regression model with intra-mountain base elevation(IMBE, as a proxy of MEE), latitude and continentality as independent variables. The results indicated that IMBE, latitude and continentality together could explain 92% of global treeline elevation variability, and that IMBE contributes the most(52.2%), latitude the second(40%) and continentality the least(7.8%) to the altitudinal distribution of global treelines. In the Northern Hemisphere, the three factors' contributions amount to 50.4%, 45.9% and 3.7% respectively; in the south hemisphere, their contributions are 38.3%, 53%, and 8.7%, respectively. This indicates that MEE, virtually the heating effect of macro-landforms, is actually the most significant factor for the altitudinal distribution of treelines across the globe, and that latitude is relatively more significant for treeline elevation in the Southern Hemisphere probably due to fewer macro-landforms there.

Coupling Effect of Water and Phosphate on Economic Traits of Sugarcane

[Objective] The aim was to study the coupling effect of water and phosphate on economic traits of sugarcane. [Method] Taking sugarcane variety ROC22 as tested material,coupling effects of different levels of water supply quantity and different levels of phosphorus fertilizer on the yield and quality of sugarcane were studied. Among them,water supply quantity had 3 levels,that was,the water supply quantity per 10 days from the early tillering stage of sugarcane to the end of elongation was 199.5 m3/hm2 (A1),400.5 m3/hm2 (A2) and 600.0 m3/hm2 (A3),respectively; Phosphorus fertilizer as basic fertilizer had 4 levels:P2O5 0 kg/hm2 (B1),120 kg/hm2 (B2),240 kg/hm2 (B3) and 360 kg/hm2 (B4). [Result] Treatment A3B2 in water-fertilizer coupling was more suitable to improve economic traits of sugarcane. [Conclusion] The research results provide theoretical basis for the efficient utilization of water and phosphorus fertilizer in production of Guangxi sugarcane and the cultivation of high-yield and high-glucose sugarcane.

Natural ventilation performance of single room building with fluctuating wind speed and thermal mass

Natural ventilation is driven by either buoyancy forces or wind pressure forces or their combinations that inherit stochastic variation into ventilation rates. Since the ventilation rate is a nonlinear function of multiple variable factors including wind speed, wind direction, internal heat source and building structural thermal mass, the conventional methods for quantifying ventilation rate simply using dominant wind direction and average wind speed may not accurately describe the characteristic performance of natural ventilation. From a new point of view, the natural ventilation performance of a single room building under fluctuating wind speed condition using the Monte-Carlo simulation approach was investigated by incorporating building facade thermal mass effect. Given a same hourly turbulence intensity distribution, the wind speeds with 1 rain frequency fluctuations were generated using a stochastic model, the modified GARCH model. Comparisons of natural ventilation profiles, effective ventilation rates, and air conditioning electricity use for a three-month period show statistically significant differences （for 80% confidence interval） between the new calculations and the traditional methods based on hourly average wind speed.

Effects of Impurity on the Ground—State Transitions of a Quantum Dot in Strong Magnetic Field

The low-lying spectra of parabolic quantum dots with or without an impurity at the center are investigated.While it has been known that the electron-electron interaction leads to ground-state transitions on magic values of angular momentum in a magnetic field. We show, in this paper, that the implantation of an impurity ion at the center can either enhance or suppress such transitions, depending on whether it is an acceptor or a donor ion.

Radiotherapy in Non-Functioning Pituitary Macroadenoma： Mansoura Experience

OBJECTIVE The current retrospective study aims to evaluate the management of non-functioning the assessment of experience on pituitary macroadenoma through clinical, biochemical, radiological features, and treatment outcome of patients, and to identify prognostic factors affecting progression-free survival （PFS）. METHODS Data of 55 patients macroadenoma presented to the with non-functioning pituitary Clinical Oncology and Nuclear Medicine department between 1998 and 2009 were investigated. RESULTS The most common symptom was visual disturbance （38.2%） followed by headache （27.3%）. The presence of male predominance was observed （1.4：1）. Ten patients received radio-therapy （RT） only. Extrasellar extension was the more common treatment. The overall response rate was 72.8% with completed response at 16.4%. Memory and intellectual sequelae were the most common late complications of treatment （14%）. The ten-year PFS was at 84.6%. PFS was found to be significantly better with higher dose of RT （up to 54 Gy）, treatment by both surgery and RT, absence of visual field defect, and tumor localized to sella, whereas it was not significantly affected by age and sex. CONCLUSION The data confirmed that the prevalence of mass effect and hypopituitarism in patients with non-functioning pituitary macroadenoma is elevated. Conventional external RT up to 54 Gy is safe and effective in controlling non-functioning pituitary macro- adenoma with tolerable and acceptable morbidity.

Trace amounts of impurities in electrolytic manganese metal by sector field inductively coupled plasma mass spectrometry

An analytical method, using sector field inductively coupled plasma mass spectrometry （SF-ICP-MS） for rapid simultaneous determination of Be, Na, Mg, Si, Ca, Ti, V, Cr, Fe, Co, Ni, Cu, Zn, As, Sn, Sb, Pb and Bi in electrolytic manganese metal, was described. At the beginning, the samples were decomposed by HNO3 and H2504, and then analyzed by SF-ICP-MS. Most of the spectral interferences could be avoided by measuring in different mass resolution modes. The matrix effects due to the excess of sulfuric acid and Mn were evaluated. Correction of matrix effects was conducted by using the internal standard elements. The optimum condition for the determination was investigated and discussed. The detection limit is in the range of 0.001-0.169 gg/L. The current method is applied to the determination of trace impurities in electrolytic manganese metal. And experiments show that good results can be obtained much faster, more accurately and conveniently by current method.

Influences of Quantum and Disorder Effects on Solitons Excited in Protein Molecules in Improved Model

Utilizing the improved model with quasi-coherent two-quantum state and new Hamiltonian containing an additional interaction term [Phys. Rev. E62 (2000) 6989 and Euro. Phys. J. B19 (2001) 297] we study numerically the influences of the quantum and disorder effects including distortion of the sequences of masses of amino acid molecules and fluctuations of force constant of molecular chains, and of exciton-phonon coupled constants and of the dipole-dipole interaction constant and of the ground state energy on the properties of the solitons transported the bio-energy in the protein molecules by Runge-Kutta method. The results obtained show that the new soliton is robust against these structure disorders, especially for stronger disorders in the sequence of masses spring constants and coupling constants,except for quite larger fluctuations of the ground state energy and dipole-dipole interaction constant. This means that the new soliton in the improved model is very stable in normal cases and is possibly a carrier of bio-energy transport in the protein molecules.

No-reference blur assessment method based on gradient and saliency

To evaluate the quality of blurred images effectively,this study proposes a no-reference blur assessment method based on gradient distortion measurement and salient region maps.First,a Gaussian low-pass filter is used to construct a reference image by blurring a given image.Gradient similarity is included to obtain the gradient distortion measurement map,which can finely reflect the smallest possible changes in textures and details.Second,a saliency model is utilized to calculate image saliency.Specifically,an adaptive method is used to calculate the specific salient threshold of the blurred image,and the blurred image is binarized to yield the salient region map.Block-wise visual saliency serves as the weight to obtain the final image quality.Experimental results based on the image and video engineering database,categorial image quality database,and camera image database demonstrate that the proposed method correlates well with human judgment.Its computational complexity is also relatively low.

Small Current Quark Mass Effects on Dressed-Quark Propagator in an Effective Quark-Quark Interaction Model

A method for obtaining the small current quark mass dependence of the dressed quark propagator from an effective quark-quark interaction model is developed. Within this approach the small current quark mass effects on dressed-quark propagator have been studied. A comparison with previous results is given.

Effective-Field Theory on High Spin Systems with Biaxial Crystal Field

Based on the effective-field theory with self-spin correlations and the differential operator technique, physical properties of the spin-2 system with biaxial crystal field on the .simple cubic, body-centered cubic, as well as faced-centered lattice have been studied. The influences of the external longitudinal magnetic field on the magnetization, internal energy, specific heat, and susceptibility have been discussed in detail The phenomenon that the magnetization in the ground state shows quantum effects produced by the biaxial transverse crystal field has been found.

Physicochemical effects on sulfite transformation in a lipidrich Chlorella sp.strain

SO2 is very rapidly hydrated to sulfurous acid in water solution at pH value above 6.0, whereby sulfite is yielded from the disassociation of protons. We aimed to improve the sulfite transformation efficiency and provide a basis for the direct utilization of SO2 from flue gas by a microalgal suspension. Chlorella sp. XQ-20044 was cultured in a medium with 20 mmol/L sodium sulfite under different physicochemical conditions. Under light conditions, sulfite concentration in the algal suspension reduced linearly over time, and was completely converted into sulfate within 8 h. The highest sulfite transformation rate （3.25 mmol/ （L.h）） was obtained under the following conditions： 35℃, light intensity of 300 μmol/（m^2·s）, NaHCO3 concentration of 6 g/L, initial cell density （OD540） of 0.8 and pH of 9-10. There was a positive correlation between sulfite transformation rate and the growth of Chlorella, with the conditions favorable to algal growth giving better sulfite transformation. Although oxygen in the air plays a role in the transformation of SO3^2- to SO^2-, the transformation is mainly dependent on the metabolic activity of algal cells. Chlorella sp. XQ-20044 is capable of tolerating high sulfite concentration, and can utilize sulfite as the sole sulfur source for maintaining healthy growth. We found that sulfite 〈20 mmol/L had no obvious effect on the total lipid content and fatty acid profiles of the algae, Thus, the results suggest it is feasible to use flue gas for the mass production of feedstock for biodiesel using Chlorella sp. XQ-20044, without preliminary removal of SO2, assuming there is adequate control of the pH.