An accounting study on the frequent flyer program of airlines

近二十年来，我国航空运输业迅猛发展。然而与航空运输相关的部分业务在会计核算上却显得相对滞后和不够完善。其中我国航空公司对常旅客飞行计划的会计核算三年前基本是一片空白。近年来部分航空公司虽有相关会计核算，但无论在核算方法还是准则适用等方面都有待进一步完善。本文在概述航空公司常旅客飞行计划和航空运输业收入结算特点的基础上，分析对比了国内外航空公司常旅客飞行计划会计核算方法的异同。随后根据我国企业会计准则中或有事项和收入的相关准则，重点分析了常旅客飞行计划中会计核算方法的准则适用情况，并提出了可供我国航空公司借鉴的会计核算方法。通过本文的研究，得出随着我国航空运输业和常旅客飞行计划的不断发展，航空公...Our air transportation industry is developing quickly in these two decades. However, some parts of related business accounting lag behind and seem relatively imperfect with the fact that the accounting procedure concerning frequent flyer program was totally in blank three years ago. Though some of our airline companies do began this business accounting in recent years, it still need to be perfecte...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士(MPACC)学号：X20041105

海外远程华文教育生源状况及其相关教学问题

海外远程华文教育的生源有如下几个特点:1来自世界五大洲,但以东南亚地区华人为主;2所从事的职业复杂多样,学习目的不尽相同;3学历层次不尽一致,华文基础差别较大。在教学中经常碰到对学生的华文认同感应如何因势利导等问题。在教学中应注意做好重视学生的个体差异,贯彻因材施教等工作

Design and implementation of low voltage power distribution intelligente monitoring system based on isomeric architecture

为满足现代低压配电智能监控的需求,通过建立异构体系结构(B/S与三层C/S混合软件体系结构),有效地发挥了两种体系结构各自的优势,很好的将监控设备、企业内部信息资源、Internet有线网络资源与无线局域网资源等有机的集成在一起,同时通过WebService技术建立逻辑服务层,实现跨平台跨系统间的数据交互与整合。在整个系统实现过程中,依据软件工程的理论,使用面向对象的方法将复杂的系统需求逐一进行分解成数据监测、控制、实时报警模块,Web服务模块,数据信息管理模块和系统维护模块4大模块,并对每一个模块进行详细分析设计和应用实现,最终研制开发出低压配电智能监控系统。该系统具有很高的继承性、扩展性和重用性,能够满足工业低压配电智能系统的可扩充性、网络化、分布式系统的需求。In order to satisfy the modern low voltage power distribution intelligent monitoring requirements.this paper builds the isomeric architecture(Combine B/S and san layer C/S),which could use these two architectures’ advantages.It can integrate the monitoring equipment,enterprise internal information resources,network resource of internet and resource of LAN very well.It uses Web service technology and builds logic server,which can realize data exchange and integration in heterogeneous system platform.Based on the theories of the software engineering,the system decompose of monitoring,control and alarm real time model,Web service model,data management model and systems maintenance model.Low voltage power distribution intelligent monitoring system is designed by analyzing the above four models.This system has high inheritance,augment ability and reusablity;it meets the industry low voltage power distribution monitoring system’s requirements of augment ability,network and decentralization.福建省科技厅科技三项费用资助项目(2003H087

Characteristics and assessment of environmental quality in seawater and sediment of Yacheng Bay,Fujian

于2005年10月首次调查了福建牙城湾海域水体及沉积物的环境质量。结果表明,海水中主要超标污染物为PO4-P和d In,其含量范围分别为0.029--0.037 Mg/l和0.270--0.510 Mg/l,其它指标均符合二类海水水质标准。沉积物中各项指标基本达到《海洋沉积物质量》的一类标准,其中Hg、Pb、Cu和Cd等四种重金属的平均含量分别为0.091x10-6、39.7x10-6、29.3x10-6和0.118x10-6,有机物和硫化物的平均含量分别为0.941x10-2和207x10-6。湾水水体已达到富营养状态,且n为限制因子。此外,对沉积物中重金属及其他环境因子间的相关性进行了分析。The concentrations of the major environmental items in surface seawater and sediment are reported for the first time in Yacheng Bay in Fujian Province in Oct.2005.The major pollutants in seawater are DRP and DIN,and their concentrations are 0.029～0.037 mg/L and 0.270～0.510 mg/L,respectively.The contents of other environmental items in seawater are within the Second Class Standard of Seawater Quality.Most of the items in surface sediments are below the values of First-class Standard for Marine Sediments Quality.The average concentrations of Hg,Pb,Cu,Cd in surface sediments are 0.091×10-6、39.7×10-6、29.3×10-6 and 0.118×10-6,respectively.The organic matter and sulfide are 0.941×10-2 and 207×10-6,respectively.It is found that the quality in seawater in Yacheng Gulf was in eutrophication condition using the way of index E,while the limit factor is N.What's more,the correlations among some heavy metals and other environmental items were also analyzed.国家自然科学基金(40306012);福建省重点科技项目(2005Y021);福建省海洋与渔业局科技项目(1020-K53011;0051-K37011

Infl uence of composite material of carbon black and graphite on the performance of negative electrode of lead-acid battery

本文考察了加入不同含量混合炭材料(如炭黑与石墨)的铅酸电池负极的电化学性能。通过循环伏安测试,研究了炭材料对负极氧化还原性能与析氢电位的影响。通过扫描电镜测试,观察了负极微观形貌的变化。充放电测试结果表明,铅酸电池负极活性物质中炭材料的含量对其倍率放电性能具有重要影响。适量添加炭黑与石墨的混合材料,可以提高负极高倍率条件下的放电容量。当添加3%炭黑和2%石墨混合炭材料时,对负极充电时的析氢电位影响较小,10 C放电条件下得到较高容量。This paper observed and studied the electrochemical performance of negative electrode of lead-acid battery, while the negative electrode was added into different content of composite carbon material such as carbon black and graphite.The infl uences of carbon material on redox properties of negative electrode and hydrogen evolution potential were studied by cyclic voltammetry measurements.The micro morphology of negative electrode was characterized by SEM.The results of chargedischarge tests showed that when the carbon material was added into the active materials of negative electrode of lead-acid battery, its content had an important effect on the discharge performance.The composite material of proper content carbon black and graphite could improve the discharge capacity at high rates.When 3 wt% carbon black and 2 wt% graphite were added, the effect on hydrogen evolution potential is smaller during charging and the capacity is higher under the condition of 10C discharging.福建省软科学计划项目(2012R0076)资

RhoA/Rho激酶信号通路在血管紧张素Ⅱ刺激心肌成纤维细胞增殖和胶原合成中的作用

【目的】探讨RhoA/Rho激酶信号通路在血管紧张素Ⅱ(angiotensinⅡ,AngⅡ)刺激心肌成纤维细胞(cardiac fibroblasts,CFBs)增殖和胶原合成中的作用。【方法】采用胰酶消化、差速贴壁法培养新生SD大鼠CFBs,并用AngⅡ诱导CFBs增殖和胶原合成。采用四氮唑盐比色法测定细胞增殖,羟脯氨酸法测定CFBs胶原含量,RT-PCR检测RhoA/Rho激酶mRNA的表达,Western blot检测肌球蛋白结合亚基磷酸化(phosphorylation of myosin-binding subunit,MBS-P)表达作为Rho激酶功能活化的标志。【结果】AngⅡ(10-7mol/L)刺激48h可诱导新生SD大鼠CFBs的Rho激酶活化(P<0.01),上调RhoA、Rho激酶mRNA表达(P<0.05,P<0.05);Rho激酶特异性抑制剂Hydroxyfasudil(H4413)对AngⅡ刺激的CFBs增殖与胶原合成具有明显的抑制作用(P<0.05,P<0.05)。【结论】RhoA/Rho激酶信通路可能在调控AngⅡ刺激CFBs增殖和胶原合成中发挥重要作用

Low dimensional metal-organic frameworks (MOFs) constructed from simple aminopyrimidyl derivatives: From oligomer to single neutral zigzag chain and doubly ionic chains

通讯作者地址: Huang, RB (通讯作者), Xiamen Univ, Dept Chem, Coll Chem & Chem Engn, Xiamen 361005, Peoples R China 地址: 1. Xiamen Univ, Dept Chem, Coll Chem & Chem Engn, Xiamen 361005, Peoples R China 2. Xiamen Univ, State Key Lab Phys Chem Solid Surfaces, Xiamen 361005, Peoples R ChinaThree low dimensional silver(1)complexes of the formula [Ag(L-1)][Ag(L-1)(CF3SO3)(2)](1), [Ag-2(L-2)(3)(CF3SO3)(2)] (2), and [Ag(L-2)(CF3CO2)](n) (3), where L-1 = 2-amino-4-methoxy-6-methylpyrimidine and L-2 = 2-amino-4,6-dimethoxypyrimidine, have been synthesized and structurally characterized by single-crystal X-ray diffraction. Complex 1 is a new rarely reported Ag-1 one dimensional (1D)coordination polymer, which consists of independently cat ionic and anionic doubly chains The hydrogen bonds and Ag 0 weak interactions between chains extend 1 into two dimensional (2D) interlayer networks Complex 2 is a simple oligomer and two neighbored oligomers interact to produce a supramolecular dimer through hydrogen bonds, weak Ag N-(amino) interactions and anion-pi interactions Complex 3 displays 1D neutral zigzag chain which is structurally very similar to the 1D cationic one in 1, if neglecting counter anions in the former The adjacent chains in 3 are further interlinked to generate 1D ladder structure via Ag 0 weak interactions and N-H O intermolecular hydrogen bonds. The results reveal that the nature of the Counter anions and organic ligands all has great impact on the structure of the complexes The luminescence properties of the synthesized silver complexes were also investigated in the solid stale at room temperature.National Natural Science Foundation of China 20721001 MSTC 20070815301 Chinese Government Scholarshi

Synthesis, X-ray structures, and photoluminescence of heterometal trinuclear Hg(II)-Pt(I) and tetranuclear Hg(II)-Pd(I) complexes

通讯作者地址: Huang, RB (通讯作者), Xiamen Univ, Dept Chem, Xiamen 361005, Peoples R China 地址: 1. Xiamen Univ, Dept Chem, Xiamen 361005, Peoples R China 2. Xiamen Univ, State Key Lab Phys Chem Solid Surface, Xiamen 361005, Peoples R China 电子邮件地址: [email protected] heterometallic trinuclear complex with monovalent platinum consisting of a [Pt2Hg] cluster bridged by two mu(3)-Cl atoms and another tetranuclear complex with monovalent palladium owning the structural core of open cubane-like [Hg2Pd2Cl2I2] framework were synthesized by self-assembly reactions. (C) 2008 Elsevier B.V. All rights reserved.National Natural Science Foundation of China 20571062 20721001 National Basic Research Program of China 2007CB81530

Assembly of silver(I) coordination polymers incorporating pyromellitic acid and N-heterocyclic ligands

通讯作者地址: Huang, RB (通讯作者), Xiamen Univ, State Key Lab Phys Chem Solid Surfaces, Coll Chem & Chem Engn, Xiamen 361005, Peoples R China 地址: 1. Xiamen Univ, State Key Lab Phys Chem Solid Surfaces, Coll Chem & Chem Engn, Xiamen 361005, Peoples R China 2. Xiamen Univ, Dept Chem, Coll Chem & Chem Engn, Xiamen 361005, Peoples R China 电子邮件地址: [email protected] mixed ligands coordination polymers [Ag-4(apym)(2)(pma)center dot(H2O)(2)](n) (1), {[Ag-4(dmapym)(4)(pma)center dot(H2O)(2)]center dot(H2O)(6)](n) (2), [Ag-2(apyz)(2)(H(2)pma)center dot(H2O)(4)](n) (3), {[Ag-4(apyz)(2)(pma)center dot(H2O)(2)]center dot(H2O)(2)}(n) (4) and {Ag-4(NH3)(8)(pma)center dot(H2O)(6)](n) (5) (apym = 2-aminopyrimidine, dmapym = 4, 6-dimethyl-2-aminopyrimidine, apyz = 2-aminopyrazine, H(4)pma = pyromellitic acid) were synthesized and characterized. For 1 and 2, as the substituents change from H to methyl, the dimensions of 1-2 decrease from three-dimension (3D) to one-dimension (ID) due to the steric effect of methyl groups. For 3 and 4, as the ratios of Ag2O/apyz/pma vary from 1:1:1 to 2:1:1. the structure of 3 is a 1D ladder structure built from Ag-apyz double chains and pma anions, while the structure of 4 is a two-dimension (2D) grid. As excess ammonia is added to above four reaction systems, the structure of 5 contains unprecedented {[Ag(NH3)(2)](+)}(n) chains and pma anions. The substituent on the pyrimidyl ring, ratios of reactants, solvent systems and ligand isomers intensively influence the coordination environments of metal ion and the coordination modes of the carboxyl group, and thus determine the structures of the coordination polymers. The photoluminescent properties of 1-5 were also investigated. (C) 2010 Elsevier Ltd. All rights reserved.National Natural Science Foundation of China 20721001 MSTC 2007CB81530

Self-assembly of silver(I) coordination polymers from aminopyrimidyl derivatives and malonate acid: From 1D chain to 2D layer

通讯作者地址: Huang, RB (通讯作者), Xiamen Univ, State Key Lab Phys Chem Solid Surfaces, Xiamen 361005, Peoples R China 地址: 1. Xiamen Univ, State Key Lab Phys Chem Solid Surfaces, Xiamen 361005, Peoples R China 2. Xiamen Univ, Dept Chem, Coll Chem & Chem Engn, Xiamen 361005, Peoples R China 电子邮件地址: [email protected] new silver(I) coordination polymers (CPs) of the formula [Ag-2(dmapym)(4)(mal)center dot H2O](n) (1) and [Ag-3(apym)(3)(mal)NO3](n) (2) (dmapym = 2-amino-4,6-dimethylprimidine, apym = 2-aminopyrimidine, H(2)mal = malonate) have been synthesized by reactions of AgNO3 and 2-aminopyrimidyl ligands with malonate under the ammoniacal condition. Both complexes have been characterized by element analysis, IR and single-crystal X-ray diffraction. The monodentate dmapym and tridentate mal ligands link Ag(I) ions to give complex 1 a one-dimensional (1D) H-shaped chain structure. The complex 2 is a two-dimensional (2D) double sheet structure constructed by (4,4) single sheet. Additionally, the hydrogen-bonding and C-H center dot center dot center dot pi interactions also direct the self-assembly of supramolecular architectures. The photoluminescence properties of the 1 and 2 were investigated in the solid state at room temperature. (C) 2010 Elsevier B.V. All rights reserved.National Natural Science Foundation of China 20721001 MSTC 2007CB81530