行政诉讼的裁判基准研究——以契税客体内含的私法规则为中心

契税客体是契税行政法律关系变动的基础,法院审理契税行政诉讼案件的裁判基准源自对契税客体的判定。在税法理论上,契税客体有债权行为说和物权行为说两种观点,两种学说下的法律后果完全相反。法院审理契税案件的核心任务是维护契税立法的稳定性。通过对现行契税立法条文的目的解释和民法客体理论检视,可以发现立法对契税客体采债权行为说。面对契税立法缺漏,法院应当恪守"债权行为说",并援引私法规则形成契税行政诉讼的裁判基准。对于房屋预售引发的滞纳金争议,法院应居中将"合同签订日"扩张解释为"竣工验收备案日"做出裁判。对于合同解除引发的退税争议,法院应当依据交易是否已成立来确定税局应否退税。     

聚合物及环境因素对薄层砂浆早期塑性收缩的影响

提出了一种利用视频显微镜技术来测量薄层砂浆早期塑性收缩的新方法,研究了聚合物(纤维素醚、可再分散乳胶粉)、环境因素(温度、风速)对薄层砂浆早期塑性收缩的影响。结果表明:随着纤维素醚掺量的增大,塑性收缩呈减小趋势,但当纤维素醚达到一定量时,这种减缩效果减弱。同时纤维素醚种类不同,对砂浆塑性收缩影响不同。可再分散乳胶粉可以有效地抑制砂浆的塑性收缩,但是随着胶粉掺量的增加,其抑制砂浆塑性收缩的能力有所下降。温度对砂浆塑性收缩的影响很大,温度控制不当很容易造成砂浆的收缩开裂。风速相比于温度来讲不如温度影响大,但较大风速下会加速砂浆收缩,也会加剧砂浆的塑性收缩开裂。     

DEVELOPMENT OF A CHEMILUMINESCENT ELISA FOR DETERMINING OKADAIC ACID IN SHELLFISH

ABSTRACT

An indirect competitive enzyme‐linked immunosorbent assay with chemiluminescent (CL‐ELISA) detection for okadaic acid (OA) in mussel muscle was developed. A hybridoma cell line secreting monoclonal antibody against OA was established after immunization of BALB/c mice with artificially synthesized OA‐bovine serum albumin as antigen. Luminol solution was used as the substrate for horseradish peroxidase. The detection limit was 0.175 ng/g. The range of average fortified recovery was 91.8–102.6% when OA was spiked in mussel muscle at levels of 50, 160 and 800 µg/kg. The standard curve for OA showed good linearity over the concentration range of 0.08125–20 ng/mL. The cross‐reactivity with dinophysistoxin1 and saxitoxin was 51.82 and 0%, respectively. In a residue study, the results obtained by CL‐ELISA correlated well within those obtained using the commercial ABRAXIS kit (ABRAXIS, Warminster, PA). The developed method is therefore suitable for detecting the residues of OA in shellfish.

PRACTICAL APPLICATIONS

Diarrhetic shellfish poisoning is a gastrointestinal syndrome that occurs in humans following the consumption of bivalve mollusks contaminated with OA with the main symptoms of diarrhea, nausea, vomiting and abdominal pain. OA widely exists at marine products and it is very important to develop a technique to monitor this toxin. In this study, a sensitive competitive indirect enzyme‐linked immunosorbent assay with chemiluminescence for determination of OA in mussel soft tissues was investigated. Chemiluminescent ELISA (CL‐ELISA) is a good alternative method for screening samples. This technique has the potential to improve the sensitivity of the immunoassays by at least two to three orders of magnitude compared with conventional colorimetric detection.     

季鏻盐杀菌剂的合成新方法与杀菌特性研究

研究了季鏻盐合成的新方法,包括格氏试剂、三丁基膦和鏻盐的合成方法。该方法的特点是可将溶剂回收再利用,提高了溶剂的使用效率;并且采用新的控制步骤使产品收率达70%,可实现工业化生产。     

棒材生产线定支包装控制技术的研究

分析了棒材生产定支控制工艺的机理，论述了棒材运行传输的工艺条件及运动规律，根据实际生产使用要求，在不改变现有的棒材传输、包装工艺方式的基础上，提出了基于微差速分离的棒材在线定支包装控制的解决方案，并应用于工业现场，取得了良好的使用效果。     

Additive manufacturing and foundry innovation

Additive manufacturing is expected to transform and upgrade the traditional foundry industry to realize the integrated manufacturing and rapid and low-cost development of high-performance components with complex shapes. The additive manufacturing technology commonly applied in casting mold preparation (fusible molds, sand molds/cores and ceramic cores) mainly includes selective laser sintering (SLS) and binder injection three-dimensional printing (3DP). In this work, the research status of SLS/3DP-casting processes on material preparation, equipment development, process optimization, simulation and application cases in aerospace, automotive and other fields were elaborated. Finally, the developing trends of the additive manufacturing technology in the future of foundry field are introduced, including multi-material sand molds (metal core included), ceramic core-shell integration and die-casting dies with conformal cooling runners.     

基于单片机的汽车防盗报警系统的设计与实现

针对汽车防盗及定位需求的日益增长,基于单片机微处理器、GPS、GPRS等技术,采用模块化的设计方案设计了汽车防盗报警系统,实现了实时定位、短信报警的功能,即系统采集到车辆被盗信息后,启动GPS定位模块,接收车辆位置信息（纬度、经度等）,单片机对该定位数据分析与处理后,通过GPRS网络以短信形式发送至车主手机。通过软硬件调试,系统运行数据显示,该系统实时性强、准确性高,车辆报警响应时间为秒级延时,定位误差在经纬度0．6度以内。     

22 μm波段多波长可调谐光纤激光器研究

设计了一种基于马赫-曾德(M-Z)光纤干涉滤波器的可调谐多波长掺铥环形光纤激光器,M-Z光纤滤波器由两个3 d B耦合器级联构成,通过光纤耦合器接入环形腔中,并利用Sagnac光纤反射镜实现反射式滤波。实验利用一个发射功率为250 m W的1573 nm光纤激光器作为泵浦源,通过一个1570/2000 nm波分复用器(WDM)注入一段4 m长单模掺铥光纤(TDF)中获得2μm波段光增益。环形腔内加入偏振控制器(PC)调节腔内损耗,实现了2μm波段可调谐多波长输出,观测到最多3个波长激光。     

LBS中面向协同位置隐私保护的群组最近邻查询

在分析现有群组最近邻查询中位置隐私保护的基础上,提出LBS中一种面向位置隐私保护的群组最近邻查询方法。该方法采用分布式系统结构,克服了集中式匿名系统结构所存在通信瓶颈和攻击重点的缺陷。在此基础上根据用户群组的运动状态信息,提出使用位置随机扰动和门限秘密共享的Paillier密码系统来安全地计算用户群组的质心位置。于是将用户群组的最近邻查询转换为此质心的最近邻查询。与现有的相关工作相比,理论分析表明所提有关方案能够在有效抵御现有的距离交叉攻击和共谋攻击下,实现灵活的群组最近邻查询,同时耗费较低的网络资源。     

具有断电续存功能固态存储器的设计

针对飞行器飞行过程中因偶然瞬时断电而导致已存储的数据会被覆盖记录的问题而提出了具有断电续存功能固态存储器的设计方案。以FPGA作为主控芯片,RS-422与LVDS作为硬件通信手段,NAND型FLASH为存储核心,着重在交替双平面存储方式的基础上通过编程实现了断电续存功能。经大量实测数据的科学分析表明,具有断电续存功能固态存储器的设计已成功实现,解决了瞬时断电后数据会被覆盖记录的问题,满足某型号飞行器的需要。