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新颁布的资产减值准则较之旧准则有了较大的改进。它的实施增强了会计核算的可操作性,抑制了企业利用减值准备调节利润的行为,提升了企业会计信息的可靠性,实现了与国际会计准则的基本趋同,推进了我国资本市场的健康、有序、持续发展。但新准则在实施过程中仍出现了一些问题,有待进一步解决和完善。本文对其特点及存在的问题进行了分析探讨。 相似文献
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2008年是极不寻常的一年,国际国内经历了多少喜事大事,遇到灾害和挑战。在党中央的正确领导下,我们战胜了灾害,迎接了挑战,胜利举办了奥运会、残奥会。大振了国威,鼓舞了中华民族的信心,各条战线取得了辉煌的成就。 相似文献
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轻扬 《现代营销(创富信息版)》2008,(12):13-13
<正>"赔了,算我的!"东方神参的老总秦邦伟对一个加盟商这样说,"我们有几十个加盟商,现在还没有赔的,今年做的最好的加盟商,投资5万已经赚到了近20万。除非你不好好干。"赚钱才是硬道理,加盟商都赚钱,老总自然底气足。淄川店开业了、德州店开业了、滨州店开业了、泰安店开业了、东营店开业了……慕名而来的投资者,亲眼目睹了加盟商的生意经营,亲眼目睹海参加工厂的加工过程,几乎再不用总部工作人员介绍,争相到总部加盟,因为他们看到了赚钱的加 相似文献
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"哈利波特7告一段落了,再会了凤凰社魔法学校。变形金刚3,告一段落了,再会了斯坦博星球的汽车人。"辞职过后,夏治冰在微博中写下了一段意味深长的话。 相似文献
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网络时代,电子化采购以特定的技术创建了企业通用的交易平台,利用中央数据库,为买家提供了接触大量供应商的通道,消除了交易中的无用步骤,减少了书面工作和供应链上的浪费,降低了商业成本,改善了商业活动周期,提升了采购行为能力,具有传统采购方式无法比拟的竞争优势。 相似文献
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Usha Chowdhary 《International Journal of Consumer Studies》2002,26(2):128-133
Three denim jeans products from the same manufacturer with differentiated pricing and labels (antiqued, sandblasted, and stonewashed) were used to determine the relationship between price and quality. Both qualitative and quantitative procedures were used to analyse the garments. All three jeans were made of twill weave with 3 × 1 repeat. Both structural and performance characteristics were compared using standardized tests. Analysis of variance was used to compare the selected structural and performance characteristics among the three jeans products. Tukey’s HSD tests were used for post hoc multiple comparisons for three jeans. The findings revealed that despite the fact that all three jeans products were from the same store, and that the fabrics used the same weave, degree and direction of twist, the jeans differed significantly for several structural and performance characteristics. Several possibilities for future research were explored. 相似文献
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本文对国内外通行原油贸易品质检测标准及相关器具的计量检定规程进行了研究整理,对标准进行了分类,介绍了标准之间的关系,对各检测标准的应用进行了简单介绍,同时根据计量检定规程,介绍了量值溯源方式。另外,介绍了标准应用过程需要了解的其他相关标准。在原油贸易中各方可作为参考,最后介绍了今后原油贸易品质检测标准的制修订计划和发展方向。 相似文献
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运用酶联免疫法和液相色谱-串联质谱法测定水产中的氯霉素残留。结果显示,ELISA法最低检测限为0.0125μg/kg,鱼、虾、贝类样本的添加回收率为80.4%-101.3%,变异系数为5.7%-11.5%;LC-MS/MS法最低检测限为0.1μg/kg,样本添加回收率为82.7%-98.2%,变异系数为6.2%-9.7%。用酶联免疫法对实际样品进行检测,筛选出5个阳性样本,经液相色谱-串联质谱法确证亦为阳性,且测定结果一致。研究表明,酶联免疫法快速、灵敏、可靠,为水产品中氯霉素的残留检测提供了快速筛选方法,而液相色谱-串联质谱法准确度高,适用于阳性样本的确证和精确定量。 相似文献
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介绍果葡糖浆的制备方法,以葡萄糖为原料有碱法和葡萄糖异构酶法;以蔗糖为原料有酸法包括常压与加压、蔗糖水解酶法、阳离子树脂法;以菊粉为原料有酸法和酶法,本文还介绍了果葡糖浆的性能,用途等. 相似文献
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综述了聚烯烃纳米复合材料的优点、使用价值和近年来国内外聚烯烃纳米复合材料的研究进展,并介绍了无机粒子/聚烯烃复合材料和粘土/聚烯烃复合材料,重点阐述了粘土与聚乙烯、聚丙烯纳米复合材料的制备方法及粘土/聚烯烃纳米复合材料插层热力学分析,对目前聚烯烃纳米复合材料存在问题及发展前景进行了探讨。 相似文献
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《Journal of Foodservice Business Research》2013,16(4):79-93
ABSTRACT This study examined the degree to which independent restaurant managers were able to correctly judge which of a series of potential unethical activities were illegal, under federal regulations and which were not. Mail survey results indicated that the managers were unable to accurately identify more than half of the selected practices under study. Managers of smaller independent restaurants were less accurate than their counterparts in larger independent restaurants, in making these judgments. 相似文献
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