创新导向减税与就业结构升级—基于研发费用加计扣除的检验

创新在中国经济社会发展中的作用愈发突出,如何促进高技能劳动力向创新主体部门集聚,值得深入探索。基于2018年企业所得税研发费用加计扣除比例提升冲击,利用A股上市公司2016−2019年数据,本文研究了创新导向减税对就业结构的影响。研究发现,加计扣除比例提升显著提高了企业雇佣劳动力中研究生所占比例,促进了企业创新人力资本积累。异质性分析显示,政策在非公有制企业、主板上市企业中效果更明显。对企业各层次雇佣规模的评估表明,雇佣总量及研究生、本科生雇佣数均有所提高,同时本科以下学历人员并未明显减少,这意味着政策未产生明显的挤出效应,高技能劳动力雇佣的增加并不以低技能劳动力的减少为代价。综合来看,政策不但能促进企业加大研发投入,还有助于提高全要素生产率和盈利水平。本文结论为通过实施结构性减税,推动创新驱动发展提供了经验支撑。     

高离化金和铅离子双电子复合速率研究

基于多组态准相对论自洽场方法和扭曲波方法,理论研究了类铍金和 铅离子三类双电子复合过程,计算了这些离子在电子温度0.6～10.0keV范围内的双电子复合速率系数,并讨论了它们随电子温度、复合类型及原子序数的变化。     

FIBSIMS: A review of secondary ion mass spectrometry for analytical dual beam focussed ion beam instruments

Secondary ion mass spectrometry (SIMS) is a well-known technique for 3D chemical mapping at the nanoscale, with detection sensitivity in the range of ppm or even ppb. Energy dispersive X-ray spectroscopy (EDS) is the standard chemical analysis and imaging technique in modern scanning electron microscopes (SEM), and related dual-beam focussed ion beam (FIBSEM) instruments. Contrary to the use of an electron beam, in the past the ion beam in FIBSEMs has predominantly been used for local milling or deposition of material. Here, we review the emerging FIBSIMS technique which exploits the focused ion beam as an analytical probe, providing the capability to perform secondary ion mass spectrometry measurements on FIBSEM instruments: secondary ions, sputtered by the FIB, are collected and selected according to their mass by a mass spectrometer. In this way a complete 3D chemical analysis with high lateral resolution <?50 nm and a depth resolution <?10 nm is attainable.We first report on the historical developments of both SIMS and FIB techniques and review recent developments in both instruments. We then review the physics of interaction for incident particles using Monte Carlo simulations. Next, the components of modern FIBSIMS instruments, from the primary ion generation in the liquid metal source in the FIB column, the focussing optics, the sputtered ion extraction optics, to the different mass spectrometer types are all detailed. The advantages and disadvantages of parallel and serial mass selection in terms of data acquisition and interpretation are highlighted, while the effects of pressure in the FIBSEM, acceleration voltage, ion take-off angles and charge compensation techniques on the analysis results are then discussed. The capabilities of FIBSIMS in terms of sensitivity, lateral and depth resolution and mass resolution are reviewed. Different data acquisition strategies related to dwell time, binning and beam control strategies as well as roughness and edge effects are discussed. Data analysis routines for mass identification based on isotope ratios and molecular fragments are outlined. Application examples are then presented for the fields of thin films, polycrystalline metals, batteries, cultural heritage materials, isotope labelling, and geological materials. Finally, FIBSIMS is compared to EDS, and the potential of the technique for correlative microscopy with other FIBSEM based imaging techniques is discussed.     

Impact of Imine Bond Orientations on the Geometric and Electronic Structures of Imine-based Covalent Organic Frameworks

Many efforts are currently devoted to improving the stability and crystallinity of imine-based two-dimensional (2D) covalent organic frameworks (COFs) given their wide range of potential applications. The variation in the relative orientations of the imine bonds has been found to be a critical factor that impacts the stacking of the 2D COF layers, leads to the formation of isomer structures, and influences the crystallinity of the final product. Most investigations to date have focused only on the structural properties, while the role of the imine orientations on the electronic properties has not been studied systematically. Here, we explore this effect by examining how the electronic band structures, electronic couplings, and effective masses evolve when considering four isomeric structures of an imine-linked tetraphenyl-pyrene naphthalene-diimide COF. Our results provide an understanding of the impact of the imine orientations and how they need to be controlled to realize COF inter-layer stackings that can lead to efficient cross-plane electron transport. They can be used to guide the design and synthesis of imine-based COFs for applications where charge transport needs to be optimized.     

单元素二维原子晶体材料研究进展

非碳元素构成的二维单质原子晶体材料,具有与石墨烯相似的单层结构和物理性质,对它们的研究有望发掘一些崭新的性能及相关的应用,是当前凝聚态物理及新材料等相关领域的重要研究方向之一。文章详细介绍了近几年发展起来的单一元素所形成的二维原子晶体材料,分别对其结构、物性、应用前景等方面的研究进展进行了综述介绍。     

Monthly Increase in Vitamin D Levels upon Supplementation with 2000 IU/Day in Healthy Volunteers: Result from “Integriamoci”, a Pilot Pharmacokinetic Study

Vitamin D (VD) is a calcium- and phosphate-controlling hormone used to treat bone disorders; yet, several other effects are progressively emerging. VD deficiency is highly prevalent worldwide, with suboptimal exposure to sunlight listed among the leading causes: oral supplementation with either cholecalciferol or calcitriol is used. However, there is a scarcity of clinical studies investigating how quickly VD concentrations can increase after supplementation. In this pilot study, the commercial supplement ImmuD3 (by Erboristeria Magentina^®) was chosen as the source of VD and 2000 IU/day was administered for one month to 21 healthy volunteers that had not taken any other VD supplements in the previous 30 days. Plasma VD levels were measured through liquid chromatography coupled to tandem mass spectrometry after 7, 14, and 28 days of supplementation. We found that 95% of the participants had insufficient VD levels at baseline (<30 ng/mL; median 23.72 ng/mL; IQR 18.10–26.15), but after 28 days of supplementation, this percentage dropped to 62% (median 28.35 ng/mL; IQR 25.78–35.20). The median increase in VD level was 3.09 ng/mL (IQR 1.60–5.68) after 7 days and 8.85 ng/mL (IQR 2.85–13.97F) after 28 days. This study suggests the need for continuing VD supplementation and for measuring target level attainment.     

An Encryption Algorithm for Region of Interest in Medical DICOM Based on One-Dimensional eλ-cos-cot Map

Today, with the rapid development of the Internet, improving image security becomes more and more important. To improve image encryption efficiency, a novel region of interest (ROI) encryption algorithm based on a chaotic system was proposed. First, a new 1D eλ-cos-cot (1D-ECC) with better chaotic performance than the traditional chaotic system is proposed. Second, the chaotic system is used to generate a plaintext-relate keystream based on the label information of a medical image DICOM (Digital Imaging and Communications in Medicine) file, the medical image is segmented using an adaptive threshold, and the segmented region of interest is encrypted. The encryption process is divided into two stages: scrambling and diffusion. In the scrambling stage, helical scanning and index scrambling are combined to scramble. In the diffusion stage, two-dimensional bi-directional diffusion is adopted, that is, the image is bi-directionally diffused row by column to make image security better. The algorithm offers good encryption speed and security performance, according to simulation results and security analysis.     

Theoretical studies on the infrared spectrum of the tetrahedral molecules R<Subscript>2</Subscript>MH<Subscript>2</Subscript> (R = D(H), CH<Subscript>3</Subscript>, OH; M = Ti,Zr, Hf)

Using Stuttgart/Dresden effective core potentials MWB28, MWB60, and GTO valence basis sets (8s7p6d)/[6s5p3d], (8s7p6d)/[6s5p3d] for Zr and Hf atoms and 6-311++G(3df,3pd) basis set for C, H, O, and Ti atoms, tight convergence criteria geometry optimizations and harmonic frequency calculations are performed at B3LYP and B3LYP/IEF-PCM levels of theory so as to model the gas phase and argon matrix infrared spectra of the tetrahedral molecules R₂MH₂ (R = D(H), CH₃, OH; M = Ti, Zr, Hf). Influence of the transition metal and/or substituent group on the symmetric and asymmetric stretching frequencies of the MH₂ fragment of the R₂MH₂ molecules is investigated at both the levels of theory. The modelling of the argon matrix effect improves the agreement between the calculated frequencies and the experimental ones. The calculated argon matrix to gas phase frequency shifts is compared reasonably to the experimental argon to neon matrix shifts.     

聚乳酸/β-磷酸三钙多孔复合支架的制备及性能研究

以聚乳酸和β-磷酸三钙共混制备了多孔复合支架,并对其孔隙率、降解性和力学性能进行了研究。结果表明,β-磷酸三钙的引入可以有效地减缓支架的降解,提高支架的力学性能。     

Effect of Different Processing Methods on the Chemical Constituents of Scrophulariae Radix as Revealed by 2D NMR-Based Metabolomics

Scrophulariae Radix (SR) is one of the oldest and most frequently used Chinese herbs for oriental medicine in China. Before clinical use, the SR should be processed using different methods after harvest, such as steaming, “sweating”, and traditional fire-drying. In order to investigate the difference in chemical constituents using different processing methods, the two-dimensional (2D) ¹H-¹³C heteronuclear single quantum correlation (¹H-¹³C HSQC)-based metabolomics approach was applied to extensively characterize the difference in the chemical components in the extracts of SR processed using different processing methods. In total, 20 compounds were identified as potential chemical markers that changed significantly with different steaming durations. Seven compounds can be used as potential chemical markers to differentiate processing by sweating, hot-air drying, and steaming for 4 h. These findings could elucidate the change of chemical constituents of the processed SR and provide a guide for the processing. In addition, our protocol may represent a general approach to characterizing chemical compounds of traditional Chinese medicine (TCM) and therefore might be considered as a promising approach to exploring the scientific basis of traditional processing of TCM.