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Search Results: 1 - 10 of 88927 matches for " 周园 "
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对债务转资本债务重组会计处理的质疑

财会月刊 , 2010,
Abstract:   2006年财政部颁布了《企业会计准则第12号——债务重组》(以下简称“债务重组准则”)。债务重组准则规定债务人将债务转为资本,即债权人将债权转为股权,在这种方式下,债权人应将重组债权的账面余额与因放弃债权而享有的股权的公允价值之间的差额,先冲减已提取的减值准备,减值准备不足冲减的部分,或未提取减值准备的,将该差额确认为债务重组损失。同时,债权人应将因放弃债权而享有的股权按公允价值计量。笔者认为在这种债务重组方式下,债务重组准则规定的债权人的会计处理是否妥当,值得探讨。  例:甲公司与乙公司为同一集团公司下属的子公司,2009年7月1日,甲公司应收乙公司账款的账面余额为60万元,由于乙公司发生财务困难,无法偿付应付账款。经双方协商同意,采取将乙公司所欠债务转为乙公司股本的方式进行债务重组,假定重组日乙公司普通股的面值为1元,乙公司以20万股(占乙公司股本总额的4%)抵偿该项债务,股票每股市价2.5元,重组日乙公司所有者权益账面价值为1000万元,普通股为500万股。甲公司对该项应收账款计提了坏账准备3万元。股票登记手续已办理完毕,甲公司将其作为长期股权投资处理。  按照债务重组准则的规定,甲公司账务处理如下:
著录外文参考文献值得注意的几个问题

中国科技期刊研究 , 2008,
Abstract: 指出在著录外文参考文献时应注意的几个问题,提出了改进和规范的建议。
论高校自然科学学报封面设计的形式美
陈沙沙?,
中国科技期刊研究 , 2006,
Abstract: 一个成功的学报封面设计也是一件独立的艺术品,它除了反映学报的内涵精神外,还要适应人们的审美需要。通过讨论高校自然科学学报封面设计中的视觉构图和色彩效应,说明形式美的运用在设计中所起的重要作用。
促凋亡新基因PNAS-4在基因治疗领域的研究进展及其分子机制假说
Research Progress of a Novel Pro-apoptosis Gene PNAS-4 in Gene Therapy and Its Molecular Mechanism Hypotheses

,
- , 2015, DOI: 10.7507/1001-5515.20150244
Abstract: PNAS-4是新近发现的一个促凋亡的新基因。近年来PNAS-4在肿瘤基因治疗基础研究有大量的报道, PNAS-4基因治疗及联合化学药物治疗或放疗显示了较好的应用前景, 但PNAS-4促凋亡的分子机制尚不完全清楚。本文综述了近年来PNAS-4在肿瘤基因治疗领域的研究进展, 并着重对PNAS-4促凋亡的分子机制的现有假说进行概括。根据PNAS-4新发现的结构域特征, 笔者提出PNAS-4可能是作为一种新的去SUMO化异肽酶, 通过去蛋白SUMO化来调节某些与凋亡相关的靶蛋白的功能, 从而发挥促凋亡的功能。
PNAS-4 is a novel pro-apoptosis gene identified latetly. In recent years, there has been a large number of research reports on the basic studies about PNAS-4 in cancer gene therapy and gene therapy of PNAS-4 alone or combined with chemotherapy or radiotherapy manifested a good application prospect, but its molecular mechanisms to promote apoptosis is not clear yet. In this paper, recent research about PNAS-4 in cancer gene therapy is briefly reviewed, and recent hypotheses on its molecular mechanisms to promote apoptosis are especially elucidated. Based on its newly identified characteristics of structural domain, we made a point that PNAS-4 might regulate functions of some target protein related to apoptosis by deSumoylation as a new deSumoylating isopeptidase, and consequently promote apoptosis.
苏州地区早春番茄-越夏鸡毛菜-冬芹菜高效栽培模式
,张树华
北方园艺 , 2015, DOI: 10.11937/bfyy.201509054
Abstract: 早春番茄-越夏鸡毛菜-冬芹菜种植是昆山地区新推广的一种高效栽培模式,该模式不仅合理安排种植茬口,而且种植效益也很理想。现从选种、播种、整地施肥、田间管理、病虫害防治、采收等方面,具体阐述了这种模式。
苏南地区空心菜-迷你南瓜两茬多收高效栽培技术
张树华,
北方园艺 , 2015, DOI: 10.11937/bfyy.201510050
Abstract: 为改善苏南地区设施栽培土壤障碍问题,昆山市农技人员通过茬口安排,空心菜及迷你南瓜的品种选择、播种育苗、整地施肥、田间管理、病虫害防治、采收等措施,开发竹叶空心菜(水)-迷你南瓜(旱)水旱轮作栽培模式,以期达到改善土壤和增加种植户收入的目的。
深水栽培无节水芹铅污染原因探究
Study on the Causes of Pb Pollution in Inarticulate Water Dropwort Cultivated in Deep Water
 [PDF]

, 双庆, 季美娣, 徐加宽, 詹国勤, 刘建国
International Journal of Ecology (IJE) , 2016, DOI: 10.12677/IJE.2016.52003
Abstract:
为探索金坛无节水芹铅污染原因及控制技术,对其主产区土壤、灌溉水、肥料和水芹产品进行了取样检测分析。结果表明,主产区土壤样品铅含量均不超标,肥料中铅含量也符合国家标准要求,而灌溉水中铅浓度却有18.2%超标。当灌溉水中铅浓度达到无公害芹菜生产水环境质量标准中允许铅含量的上限时(0.05 mg/L, NY 5010-2002),主栽品种扬州白芹茎中铅含量为0.263 mg/kg,超过国家标准允许值(0.1 mg/kg, GB 2762-2012) 163%。相关分析表明,灌溉水中铅浓度与成熟期扬州白芹茎中铅含量呈极显著正相关(r = 0.7980, P < 0.01)。造成金坛无节水芹铅污染的原因,主要是灌溉水铅含量超标,其次是长期的深水灌溉的栽培方式。金坛无节水芹特殊的深水栽培方式决定了其灌溉水执行的标准要高于无公害蔬菜产地环境条件中规定的灌溉水质量指标要求,即不是≤0.05 mg/L,而应≤0.03 mg/L。
In order to investigate Pb pollution causes in Jintan inarticulate water dropwort (Oenanthe stolonifera) and the control technologies, soils, irrigation water, fertilizers and water dropwort products were sampled to test Pb concentrations in the production areas. The results showed that Pb concentrations in all soil and fertilizer samples were below the maximum allowable concentrations (MAC, according to the Chinese Standards) for safe production, but Pb concentrations exceeded the MAC in 18.2% of the irrigation water samples. When Pb concentration in the irrigation water reached the MAC (0.05 mg/L, NY 5010-2002), Pb concentration of water dropwort was 0.263 mg/kg, which was 163% higher than the MAC for water dropwort (0.1 mg/kg, GB 2762-2012). Further analysis indicated that there was positive and highly significant (r = 0.7980, P < 0.01) correlation between irrigation water and Jintan inarticulate water dropwort in Pb concentrations. There- fore, the Pb pollution in irrigation water is the main cause for Pb accumulation in Jintan inarticulate water dropwort. The secondary cause for Pb pollution of Jintan inarticulate water dropwort is deep water cultivation. The results reveal that Pb concentration in the irrigation water, for safe production of Jintan inarticulate water dropwort, must be controlled below 0.03 mg/L.
孕中期羊水AFP水平与不良妊娠结局分析
Analysis of the Relationship between the Level of Second Trimester Amniotic Fluid Alpha-Fetoprotein and Adverse Pregnancy Outcomes
 [PDF]

李东明, 黄昌, 晖登
Medical Diagnosis (MD) , 2015, DOI: 10.12677/MD.2015.54014
Abstract: 目的:了解孕中期羊水AFP水平及其与不良妊娠的关系。方法:对孕中期妊娠25,038例羊水采用酶联免疫吸附法进行AFP检测,随访妊娠结局,建立羊水AFP参考值及2.5 MoM。结果:孕16~23 w羊水参考值上限为15,665.6~28,766.9 ng/ml,2.5 MoM为18,712.3~38,694.3 ng/ml,且其值随孕周增加而降低,开放神经管缺陷、颈部淋巴管瘤、死胎和腹部畸形妊娠羊水AFP异常比例较高,其他不良妊娠结局则较低,但其AFP值明显增加。结论:羊水AFP异常升高与神经管缺陷、颈部淋巴管瘤、死胎和腹部畸形等不良妊娠相关,但仍有一定漏诊和误诊,应结合动态超声监测以确诊和排除相关畸形。
Objective: To investigate the level of second trimester amniotic fluid alpha-fetoprotein (AFP) and the relationship between the level of AFP and adverse pregnancy outcomes. Methods: The concen-tration of AFP in amniotic fluid sample from 25,038 second trimester pregnancy women was de-tected by using enzyme linked immunosorbent assay. The outcomes were recorded. Results: The upper limit of reference range and 2.5 MoM of the AFP in different gestational weeks are from 15,665.6 to 28,766.9 ng/ml and from 18,712.3 to 38,694.3 ng/ml, and the level of AFP was high with increasing gestational age. The proportion of abnormal AFP were higher in Neural tube defects (NTDs), cystic hygroma, fetal demise and ventral wall defects (VWDs), and that were low in others, but all of them had abnormal increased AFP value significantly. Conclusion: Levels of AFP correlate with the likelihood of NTDs, cystic hygroma, fetal demise and VWDs. But some pregnancies were misdiagnosed or missed. In order to identify and eliminate related deformities, ultrasound should be needed for further diagnosis.

Several Noticeable Problems in Foreign Language References
著录外文参考文献值得注意的几个问题

ZHOU Yuan,

中国科技期刊研究 , 2008,
Abstract: 指出在著录外文参考文献时应注意的几个问题,提出了改进和规范的建议。
地方政权建设法治化新探——以“省直管县”体制改革为观察视角
易顶强,
天府新论 , 2010,
Abstract: 在我国当前"省直管县"体制改革背景下,地方政权建设法治化有三个重要问题,即省、市、县三级地方政权的法律定位、地方政权的合理界分,以及实现地方政权及建置的法治化。为促使"省直管县"体制改革的成功,地方政权应当实现以下三个方面的改革:一是实现市县分治,且市应当对县的经济发展起到带动和协调作用;二是需要将地级市的权力进行合理下放;三是需要通过修宪和制定《行政区划法》等方式,实现地方政权尤其是地级市政权及其建置的法治化。
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