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关键词： 建筑施工企业   违约金   价外费用   其他收入  

摘要： 在市场经济优胜劣汰的规则下,企业的风险无处不在。特别由于建筑施工企业存在非法套用他人资质、非法投标、非法挂靠、非法转包等,故导致其违约现象时常发生。那对于建筑施工企业支付或者收到违约金时如何进行相应的会计及税务处理呢?文章以建筑施工企业支付或者收到违约金为分析点,并结合自己多年的建筑施工企业会计教学和实践研究对此类交易的会计及税务处理进行分析,希望对建筑施工企业会计有一定的启发。

关键词： actor-network theory   emergence   intermediaries   micro-foundations   routines  

摘要： A thorough understanding of how routines emerge is necessary to derive the performance benefits they yield for organizations. In this paper, we suggest that a routine emerges from interactions between actors, interactions that are enabled by the exchange of intermediaries. Specifically, intermediaries transmit the intentions of one actor to another and thus potentially align the actions and responses of those actors. If, however, the intermediaries that are exchanged do not clearly transmit the intentions of one actor to another, then a weak routine emerges. Conversely, if intermediaries clearly transmit the intentions, a strong routine emerges in which a given action more often meets with the expected response across iterations. We substantiate our arguments with a field experiment on the towel-changing routine in a hotel where we manipulated the procedure to exchange towels, which resulted in the emergence of a stronger routine. Our study offers several implications for theoretical and empirical research on routines, including to the burgeoning research on micro-foundations.

关键词： colloids   nanoparticles   radioactive waste   rare earth elements   lutetium   hectorite   lanthanides   actinides   flow field-flow fractionation   FlFFF  

摘要： The capabilities of the asymmetrical flow field-flow fractionation (AsFlFFF) technique coupled with inductively coupled plasma mass spectrometry and UV-Vis spectrophotometry in the characterization of synthetic and natural colloidal samples are demonstrated in two different systems. The first system is a sol of hectorite which was co-precipitated in the presence of Lu. The results show that hectorite nanoparticles can be mobilized from a bulk sample and that they still contain the dopant Lu, which is homogeneously incorporated into the hectorite crystal structure. The second system is a natural groundwater from the Gorleben site on the northern German plain, which is being tentatively explored to assess its suitability as a nuclear waste repository. Colloidal matter heterogeneity is evident in this system. Alkaline-earth elements are mainly found as ionic species. Rare earth elements (REEs) and actinides are distributed in two main colloidal fractions: the heavier REEs and U are concentrated in the <4 nm fraction corresponding to the size range of organic colloidal particles, whereas lighter REEs and Th are concentrated in colloidal particles between 4 and 18 nm in size that are both organic and inorganic in nature. Similar results are reported for another sample from the same site, collected similar to 2 km from the first one, demonstrating the homogeneity of the aquifer system and/or a possible colloid migration pathway. The extent of the reversibility of colloid-radionuclide interactions remains to be evaluated.

关键词： Chinese Glioma Genome Atlas   glioma   microarray   molecular classification  

摘要： Defining glioma subtypes based on objective genetic and molecular signatures may allow for a more rational, patient-specific approach to molecularly targeted therapy. However, prior studies attempting to classify glioma subtypes have given conflicting results. We aim to complement and validate the existing molecular classification system on a large number of samples from an East Asian population. A total of 225 samples from Chinese patients was selected for whole genome gene expression profiling. Consensus clustering was applied. Three major groups of gliomas were identified (referred to as G1, G2, and G3). The G1 subgroup correlates with a good clinical outcome, young age, and extremely high frequency of IDH1 mutations. Relative to the G1 subgroup, the G3 subgroup is correlated with a poorer clinical outcome, older age, and a very low rate of mutations in the IDH1 gene. Correlations of the G2 subgroup with respect to clinical outcome, age, and IDH1 mutation fall between the G1 and G3 subgroups. In addition, the G2 subtype was associated with a higher percentage of loss of 1p/19q when compared with G1 and G3 subtypes. Furthermore, our classification scheme was validated on 2 independent datasets derived from the cancer genome atlas (TCGA) and Rembrandt. With use of the TCGA classification system, proneural, neural, and mesenchymal, but not classical subtype, associated gene signatures were clearly defined. In summary, our results reveal that 3 main subtypes stably exist in Chinese patients with glioma. Our classification scheme may reflect the clinical and genetic alterations more clearly. Classical subtypeassociated gene signature was not found in our dataset.

关键词： Sliding joint   asphalt belt   horizontal load of foundation   laboratory testing  

摘要： At faculty of civil engineering research is underway which appears with application sliding joints into foundation structures for several years. These sliding joints are applied in order reduce friction from deformation horizontal load effect (effect of undermining or shrinkage and concrete creep and also in prestressed foundation structures in order to allow introduction of prestressing) and they are usually formed from asphalt belts. To better describe the behavior of asphalt belts in sliding joint, it is necessary to know their behavior under the action shear loads over time. For this purpose many laboratory tests are long conducted both for different load conditions (size of the horizontal and vertical loads, the influence of environmental temperature) and different kinds of materials. This paper presents the current knowledge on the basis of measurements carried out so far.

摘要： Abstract 2489 Purpose: Standard Induction chemotherapy (Ara-C/daunorubicin, 3+7 regimen) in elderly patients (pts) with AML results in approximately 35–45% complete remission (CR) rate, and pts with resistant disease (RD) have a median survival of only 1–3 months. Developing a test for accurate prediction of response to standard induction therapy at the time of diagnosis may help inform treatment selection and improve clinical trial design. Methods: Single cell network profiling (SCNP) is a multi-parameter flow cytometry based approach for simultaneous interrogation of intracellular signaling pathways at a single cell level. SCNP was used to evaluate signaling profiles in leukemic blasts and to develop a classifier (DXSCNP) of response to induction therapy (CR/CRi, i=incomplete) in a Training Set of cryopreserved diagnostic samples (57 PB and 43 BM) collected from 74 non-M3 AML pts, aged 56+ treated with 3+7-based regimens on 4 SWOG clinical trials. SCNP intracellular readouts quantifying apoptotic response after 24 hrs in vitro treatment with Ara-C/Daunorubicin formed the inputs for DXSCNP. Pt and disease characteristics available either at diagnosis, i.e. relevant to induction therapy choices (e.g., age, WBC counts, FAB class, secondary AML, performance status – CLINICAL1), or available after start of induction therapy (CLINICAL2) were used to develop 2 clinical predictors (DXCLINICAL1 and DXCLINICAL2) of CR/CRi in the Training Set. The performance characteristics of these 3 classifiers were then tested separately in BM and PB sample sets. Specifically, classifier validation was performed in 2 independent BM sample sets (A: n=24 BM samples from ECOG E3999 trial; B: n=42 independent BM samples from the same 4 SWOG trials from which the Training samples were derived) and in 1 PB sample set (C: n=53, from the 4 SWOG trials; notably only 24 patients were shared between Set B and C)). The area under the receiver operating characteristic curve (AUROC) was used t

关键词： Circular Dichroism   Guanidine/pharmacology   Kinetics   Protein Refolding   Protein Unfolding/drug effects   Proteolysis   Ribonuclease H/chemistry   Subtilisins/metabolism   Thermococcus/metabolism  

摘要： The unfolding speed of some hyperthermophilic proteins is significantly slower than those of their mesostable homologues. Ribonuclease H2 from the hyperthermophilic archaeon Thermococcus kodakarensis (Tk-RNase H2) is stabilized by its remarkably slow unfolding rate. In this work, we examined the slow unfolding pathway of Tk-RNase H2 by pulse proteolysis using a superstable subtilisin-like serine protease from T. kodakarensis (Tk-subtilisin). Tk-subtilisin has enzymatic activity in highly concentrated guanidine hydrochloride (GdnHCl), in which Tk-RNase H2 unfolds slowly. The native state of Tk-RNase H2 was completely resistant to Tk-subtilisin, whereas the unfolded state (induced by 4 M GdnHCl) was degraded by Tk-subtilisin. Degradation products of Tk-RNase H2 created from pulse proteolysis during its unfolding were detected by tricine sodium dodecyl sulfate polyacrylamide gel electrophoresis. We identified the cleavage sites in Tk-RNase H2 by N-terminal sequencing and mass spectrometry and constructed mimics of the unfolding intermediate of Tk-RNase H2 by protein engineering The mimics were biophysically characterized. We found that the native state of Tk-RNase H2 (N-state) changed to the I-A-state that was digested by Tk-subtilisin in the early stage of unfolding. In the slow unfolding pathway, the I-A-state shifted to two intermediate forms, I-B-state and I-C-state. The I-B-state was digested by Tk-subtilisin in the C-terminal region, but the I-C-state was a Tk-subtilisin resistant form. These states gradually unfolded through the ID-state, in which the N-terminal region was digested. The results indicate that pulse proteolysis, by a superstable protease, was a suitable strategy and an effective tool for analyzing intermediate structures of proteins with slow unfolding properties. We also showed that the N-terminal region contributes to the slow unfolding of Tk-RNase H2, and the C-terminal region is important for folding and stability.

关键词： 技术优势   环境竞争性   信息技术  

摘要： 技术优势和环境竞争性被认为是影响组织信息技术吸收的两个重要外部原因。然而作为组织外部的客观因素,它们是如何影响组织对信息技术的吸收的,现有研究却没有进一步的研究。且相关研究主要以西方企业为样本展开,中国环境下相关研究结论是否成立有待于进一步的研究。基于此,研究了中国背景下技术优势和环境竞争性对组织信息技术吸收的影响以及具体影响机制,并通过数据分析对相关理论假设进行了验证。

关键词： 临床检验基础   高职生   可持续发展能力  

摘要： 可持续发展的本质是人的全面、持续发展，是新时代高等教育培养可持续发展人才的根本指导方针，作为培养就业大军的高等职业院校肩负着培养学生可持续发展能力的重大责任。专业知识和技能作为高职生可持续发展能力的重要方面，一直被用人单位和学校所看重，对这种能力的培养主要通过教学活动来实现。临床检验基础作为高职高专医学检验技术专业的核心课程，

关键词： 木材运输   木材检验技术   林业资源   管理人员  

摘要： 为了进一步提高森林资源的保护,国家林业管理部门已经下发文件要求重点监控木材运输。提高木材运输管理质量,严格控制非法运输木材,关键是要提高木材检验技术。笔者结合我国目前的检验方式,对木材检验技术进行了系统的介绍,以供林业管理人员参考和借鉴。