Analysis on the Effect of Tax Morale on Tax Compliance

税收是国家财力的源泉，是国家赖以提供公共产品和公共服务的基础。然而，有税收的存在，就有包括逃税在内的各种税收不遵从现象的存在。现阶段，我国的税收遵从水平较低，不仅导致税收收入的流失，还影响整个税收体系的正常运行，妨碍税收功能的实现，而且不利于良好征纳关系的建立和维护，以及社会公平正义的彰显。因此，税收遵从问题是具有现实性和重大意义的研究课题。 税收遵从现有的研究成果表明，影响税收遵从的因素是方方面面的。传统经济学一直较为关注税制结构、税收遵从成本、税务稽查强度、税务处罚严厉性等对税收遵从的影响。行为经济学的发展，启发许多学者开始从社会心理学视角分析税收遵从行为，这恰恰是我国税收征管实务中一直...Tax is one of the most important financial resources of a country, bases on which a country provides public products and services. Where there is tax, there is tax evasion. The low level of tax compliance, not only results in tax evasion, affects the effective operation of tax system, hinders the realization of the function of tax revenue, but also harms social fairness and justice and the relatio...学位：经济学硕士院系专业：经济学院_税务硕士学号：1552014115186

生态流域治理的居民支付意愿研究

以基于条件价值评估法(CVM)的1063份有效问卷为基础,研究了厦门市居民对九龙江生态治理的支付意愿及其影响因素。采用Spike模型,将拒绝支付者区分为真实零支付群体和抗议性群体,并在剔除抗议性群体后,利用剩下样本对支付意愿进行了Probit回归。估算了厦门市居民支付意愿的平均金额。结果表明:剔除抗议性群体对支付意愿的研究至关重要;厦门市户籍、受教育程度较高、个人年收入较高和环境认知度较高的居民,支付意愿较高;厦门市居民对九龙江生态治理支付意愿至少为每人每年50. 19元。要加强生态环境教育;改革流域生态补偿机制;改革九龙江流域水管制体制,探索建立私有产权体制;建立完善流域环境保护的法规以及标准体系;进一步落实流域保护的目标考核责任制。国家社会科学基金规划项目“中国绿色增长方式下大气污染治理的动力机制研究”(13BJL092);;福建省软科学项目“福建省‘生态美、百姓富’的生态实现模式及途径研究”(2016R0087

炎症因子在糖尿病性干眼患者中的表达变化及其意义

目的研究炎症因子在糖尿病性干眼患者中的表达变化及意义。方法选择符合干眼病诊断标准的糖尿病患者(糖尿病干眼组102例102眼)及正常对照者(正常对照组84例84眼)。所有受检者均接受干眼症状询问及相关检查如:泪膜破裂时间(tear break-up time,BUT),泪液分泌试验(schirmerⅠtest,SⅠT)及角膜荧光素染色(fluoresce in staining,FLS)评分。将两组结膜上皮细胞进行印迹细胞学检查和免疫组织化学染色。采用双抗体夹心酶联免疫吸附试验法(enzyme-linked immunosorbent assay,ELISA)检测所收集的泪液中炎症因子的浓度。结果免疫组织化学染色结果显示:糖尿病组患者的结膜上皮细胞中转化生长因子β1(transforming growth factorβ1,TGF-β1)与转录因子-κB(nuclear factorκB,NF-κB)的阳性表达率均明显高于正常对照组,差异均具有统计学意义(P=0.008、0.016),Spearman相关性分析结果显示,两者之间显著正相关(r=0.654,P=0.005)。ELISA法检测结果显示,糖尿病组患者的泪液中白细胞介素-1β(interleukin 1β,IL-1β)、肿瘤坏死因子-α(tumor necrosis factorα,TNF-α)、趋化因子3(chemokine C-C ligand 3,CCL3)、CCL4、CCL5及血管内皮生长因子(vascular endothelial growth factor,VEGF)的浓度均明显高于正常对照组,差异均有统计学意义(均为P<0.05)。结论 IL-1β、CCL3、TNF-α、TGF-β1等都在糖尿病性干眼患者的结膜上皮细胞及泪液中高表达,并有临床指导意义。国家自然科学基金(编号:81460091、81560167)~

Comparison of the preparation methods of Temozolomide-loaded nanoparticles

目的比较载替莫唑胺聚氰基丙烯酸正丁酯纳米粒(TMz-PbCA-nP)的不同制备方法,确定最佳制备工艺。方法以α-氰基丙烯酸正丁酯(bCA)为载体,分别采用乳化聚合法和界面聚合法制备TMz-PbCA-nP,加以吐温-80(T-80)进行表面修饰,并通过zETA电位仪检测纳米粒粒径和电位、透射电镜观察纳米粒形态、紫外分光光度计测定各自的包封率和载药量。结果乳化聚合法制备的TMz-PbCA-nP平均粒径(135.8±11.3)nM,表面电位(-24.8±2.2)MV,包封率(44.23±2.04)%,载药量(2.80±0.05)%;界面聚合法制得的载药纳米粒平均粒径(175.4±10.2)nM,表面电位(-18.3±3.6)MV,包封率(44.35±2.58)%,载药量(2.31±0.47)%。透射电镜下观察两种方法所制备的纳米粒大小均较为均匀,粒子间无明显聚集。结论采用乳化聚合法制备TMz-PbCA-nP效果较优于界面聚合法。【Objective】 To compare Temozolomide polybutylcyanoacrylate nanoparticles(TMZ-PBCA-NP) prepared by two different methods so as to determine the optimal process.【Methods】 TMZ-PBCA-NP was prepared by emulsion polymerization and interfacial polymerization methods separately and the surfaces of the two kinds of nanoparticles were both modified with tween-80(T-80).Zeta potential instrument was used to detect the particle size and charge and transmission electron microscopy was employed to study the particle shape.The entrapment efficiency and drug loading were determined with ultraviolet spectrophotometry.【Results】 The mean particle size,surface charge,entrapment efficiency and drug loading of the NP prepared by emulsion polymerization and interfacial polymerization methods was(135.8±11.3) nm and(175.4±10.2) nm,(-24.8±2.2) mV and(-18.3±3.6) mV,(44.23±2.04) % and(44.35±2.58) %,(2.80±0.05) % and(2.31±0.47) %,respectively.Both nanoparticles had uniform size distribution and no apparent aggregation according to transmission electron microscopy.【Conclusion】 The emulsion polymerization method is better than interfacial polymerization method in preparing TMZ-PBCA-NP.国家自然科学基金(No:81172394

Ethical Reflection on Standardized Management of Intestinal Microbiota Transplantation

肠道微生态系统是人体健康所必需的重要且复杂的生物系统。肠道微生态系统的紊乱参与人体多种疾病的发生发展过程。而肠菌移植技术可有效调节肠道菌群，修复失衡的肠道微生态，为当今多种胃肠道及胃肠以外疾病的治疗带来新的突破。然而，目前尚缺乏完整的、系统性的肠菌移植技术管理规范。就肠菌移植技术规范化管理所涉及的内容进行探讨，并从医学伦理学角度思考规范化管理中所涉及的伦理问题，以期推动肠菌移植技术的临床应用。Intestinal microecology is an important and complex biological system necessary for human health. Its disorder is involved in the development of various diseases of human body. The technology of intestinal microbio- ta transplantation can effectively regulate the intestinal flora, repair the imbalance of the intestinal microecology, and bring a new breakthrough for the treatment of many diseases of gastrointestinal tract and outside gastrointestinal tract. However, there is still no systematic and complete management standard for intestinal microbiota transplanta- tion technology. This paper discussed related content involved in standardized management of intestinal microbiota transplantation technology and reflected the ethical problems involved in standardized management from the perspec- tive of medical ethics, in order to promote the clinical application of intestinal microbiota transplantation technology

Preparation of fotemustine-loaded polybutylcyanoacrylate nanoparticles

目的优化工艺制备福莫司汀聚氰基丙烯酸正丁酯纳米粒(fCnu-PbCA-nP)。方法以α-氰基丙烯酸正丁酯(bCA)为载体,采用乳化聚合法制备fCnu-PbCA-nP,并加以聚乙二醇20000(PEg20000)进行表面修饰,通过考察粒径和包封率两个指标,在单因素实验初选的基础上,正交设计法优化处方和制备工艺。结果制备fCnu-PbCA-nP的优化条件为bCA单体体积分数0.8%(V/V)、fCnu 20 Mg、PEg20000浓度2.0%,按优化条件所制备的fCnu-PbCA-nP的粒径为(124.6±5.2)nM,多分散系数(PdI)范围为0.07--0.16,包封率(64.12±2.36)%,载药量(7.28±0.76)%。结论通过优化处方和制备工艺,采用乳化聚合法可制备出fCnu-PbCA-nP,对拓展fCnu临床给药新剂型提供一定的参考。AIM To prepare fotemustine polybutylcyanoacrylate nanoparticles(FCNU-PBCA-NP) with optimized process.METHODS FCNU-PBCA-NP was prepared by emulsion polymerization with the α-butylcyanoacrylate(BCA) as its carrier and the surface of the nanoparticles was modified with polyethylene glycol 20000(PEG20000).Single factor test and orthogonal design were carried out to optimize the preparing technology according to the particle size and the entrapment efficiency of FCNU-PBCA-NP.RESULTS The optimal conditions for the preparation of FCNU-PBCA-NP were 0.8% BCA monomer(V/V),20 mg fotemustine and 2.0% PEG20000(m/V).On the basis of the above conditions,the mean particle size of the NP was(124.6±5.2)nm and the polydispersity index(PDI) was 0.07-0.16,the average entrapment efficiency and drug loading was(64.12±2.36)% and(7.28±0.76)%,respectively.CONCLUSION An optimized nanoparticle drug delivery system is obtained by emulsion polymerization and provides a new direction for fotemutine dosage forms in future.福建省自然科学基金(2006J0188);厦门市科技局基金(3502Z20064013

Intratumoral Delivery of a PD-1-blocking scFv encoded in Oncolytic HSV-1 Promotes Antitumor Immunity and Synergizes with TIGIT Blockade

恶性肿瘤已严重威胁人类健康和生命，现有的治疗手段远远未能满足临床需求。厦门大学研究团队联合浙江养生堂生物科技有限公司、养生堂有限公司进行协同攻关，研制出新一代肿瘤免疫治疗药物——“注射用重组人PD-1抗体单纯疱疹病毒”。研究发现，重组表达PD-1单链抗体的溶瘤病毒具有“双药合一”抗肿瘤的突出优势，提高肿瘤治愈率。相关成果于2020年3月3日以研究论文形式在线发表于Cancer Immunology Research（《癌症免疫学研究》）期刊，为指导新型溶瘤病毒的升级改造和突破肿瘤免疫耐受提供了新的思路，为重组表达PD-1单链抗体的溶瘤病毒药物运用于肿瘤临床治疗奠定了坚实的理论基础。 厦门大学公共卫生学院夏宁邵教授和黄承浩助理教授为该论文的共同通讯作者，博士生林超龙和任文峰为该论文的共同第一作者。【Abstract】Oncolytic virotherapy can lead to systemic antitumor immunity, but the therapeutic potential of oncolytic viruses (OVs) in humans is limited due to their insufficient ability to overcome the immunosuppressive tumor microenvironment (TME). Here, we showed that locoregional oncolytic virotherapy upregulated the expression of PD-L1 in the TME, which was mediated by virus-induced type I and type II interferons (IFNs). To explore PD-1/PD-L1 signaling as a direct target in tumor tissue, we developed a novel immunotherapeutic herpes simplex virus (HSV), OVH-aMPD-1, that expressed a single-chain variable fragment (scFv) against PD-1 (aMPD-1 scFv). The virus was designed to locally deliver aMPD-1 scFv in the TME to achieve enhanced antitumor effects. This virus effectively modified the TME by releasing damage associated molecular patterns (DAMPs), promoting antigen cross-presentation by dendritic cells, and enhancing the infiltration of activated T cells; these alterations resulted antitumor T cell activity which led to reduced tumor burdens in a liver cancer model. Compared with OVH, OVH-aMPD-1 promoted the infiltration of myeloid-derived suppressor cells (MDSCs),resulting in significantly higher percentages of CD155+ G-MDSCs and M-MDSCs in tumors. In combination with TIGIT blockade, this virus enhanced tumor-specific immune responses in mice with implanted subcutaneous tumors or invasive tumors. These findings highlighted that intratumoral immunomodulation with an OV expressing aMPD-1 scFv could be an effective standalone strategy to treat cancers or drive maximal efficacy of a combination therapy with other immune checkpoint inhibitors.This work was supported by grant 2018ZX10301404-001-002 from the National Science and Technology Major Project and grant 81571990 from the National Natural Science Foundation of China.该研究获得了国家自然科学基金、国家科技重大专项的资助

Electrocatalytic Oxidation of Formic Acid on Pt-Se Hollow Nanosphere Modified Glassy Carbon Electrodes

Corresponding authors. Email: [email protected],[email protected]; Tel:+86-13879159319.[中文文摘]以无定形硒溶胶为模板制备了不同硒覆盖度(θSe)(θSe=0.49,0.39,0.06,0)的Pt-Se和Pt纳米空球(分别记为(Pt-Se)HN和PtHN),发展了利用亚硫酸盐彻底除去核壳纳米粒子上Se的方法.对获得的纳米空球进行了形貌和结构的表征,结果表明所制备的(Pt-Se)HN粒径均匀,分散性好,球壳呈多孔结构.以其作为电催化剂制备了(Pt-Se)HN修饰的玻碳(GC)电极((Pt-Se)HN/GC),利用常规电化学方法比较该电极与PtHN/GC和商用碳载铂(Pt/C)修饰GC(Pt/C/GC)电极对甲酸的催化氧化作用,发现对甲酸氧化的活性顺序为(Pt-Se)HN/GC>PtHN/GC>Pt/C/GC.三种电极催化甲酸氧化的机理有所不同:前者更倾向于通过弱吸附中间体直接氧化成CO2的单途径机理进行,后两者则通过强吸附和弱吸附中间体的双途径机理进行.在一定Se覆盖度条件下,(Pt-Se)HN/GC对甲酸的氧化有助催化作用.[英文文摘]Platinum-selenium and platinum hollow nanospheres(denoted as(Pt-Se)HN and PtHN,respectively) with different coverages of Se(θSe)(θSe=0.49,0.39,0.06,0) were prepared using amorphous Se colloids as a sacrificial template.Sulfite was used to completely remove Se from the core-shell nanoparticles.The morphology and structure of the nanoparticles were characterized using various methods,which revealed a hollow structure with a very uniform size distribution and a porous structure on the shell.Assembly of Pt-Se hollow nanospheres ((Pt-Se)HN) on a glassy carbon (GC) electrode produced a (Pt-Se)HN/GC electrode. The electrocatalytic activity of the electrode for the oxidation of formic acid was compared with the PtHN/GC and commercial Pt/C/GC electrodes by cyclic voltammetry and chronoamperometry. The activity followed the order:(Pt-Se)HN/GC > PtHN/GC >Pt/C/GC. The electrooxidation of formic acid on (Pt-Se)HN/C, PtHN/C, and Pt/C catalysts follows different mechanisms: the former tends to directly oxidize formic acid to CO2 via weakly adsorbed intermediates, and the latter two via both weakly and strongly adsorbed intermediates.(Pt-Se)HN with a suitable selenium content showed optimal electrocatalytic activity for the oxidation of formic acid.国家自然科学基金(20663002); 厦门大学固体表面物理化学国家重点实验室基金(200511)资助项