宝钢集团并购八一钢铁的协同效应评估

宝钢集团与八一钢铁的并购,是备受关注的国内第一宗跨地区并购案例。文章用EVA评估模型对该并购的协同效应进行评估,分析并购协同的因素,判断并购是否产生了协同效应,探寻协同效应产生的原因,最后给出该案例的启示。     

高职院校课程评价问题及策略研究

通过分析了高职院校课程评价存在的问题：单一评价方式为主,课程评价结构不合理;量化评价为主,课程评价方法不先进;课程开发设计评价为主,课程实施评价不到位;为评价而评价,课程评价反馈功能差.针对高职课程评价中存在的问题,探讨了课程评价实施多元化评价,课程评价运用发展性的评价方法,课程开发设计评价与课程实施评价并重,加强课程评价反馈功能等改进高职院校课程评价的策略.     

基于古诺竞争模型的我国航空产业技术提升策略研究——以大飞机为例

在扩展古诺竞争模型的基础上,通过比较不同技术提升策略对我国大飞机厂商收益的影响,考察了发展大飞机产业自主研发与技术引进的选择问题。研究结果表明,在单一机型竞争市场上,若自主研发的成功概率很大,则国内厂商在未来两期的最优技术提升策略是自主创新;在两种机型竞争市场上,若自主研发的成功概率很大,则国内厂商在未来两期的最优技术提升策略是第一期技术引进、第二期自主研发。     

用T型账户和图示结合法解决《成本会计》教学中的难点--辅助生产费用的分配

《成本会计》课程一直被学生认为是会计专业课中方法体系比较复杂，应用性突出的比较难学的专业核心课程，该文结合作者的教学实践及体会，阐述了如何用T型账户和图示结合法帮助《成本会计》中关于“辅助生产费用的分配”教学，并说明T型账户和图示法在提高《成本会计》教学中的重要作用。     

价值运筹——价值工程在世※界经济新运行形态下的发展

认知世界经济的巨大变化需要新的观念,人类经济总体发展模型又称“四方式二形态”假说,可以作为研究经济和管理问题的基本框架和准则。由此得出当前世界经济按功能经济形态运行。列出了一些与物质经济运行形态不同的主要的新特征。总结出六条关于功能价值的基本原理,以供处理有关问题之用。给出了“价值运筹”的定义,指出价值运筹的实质是“智能经营”,因此“全员价值运筹”是必然的选择。它将推动企业管理创新     

The IAS/IFRS application on the intangible assets of non-listed companies

With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.     

Analyzes on overseas investment way of the oil-gas field enterprise

Investment overseas for Chinese oil and gas enterprises can help them find more stable sources of oil, diversify oil import, and disperse oil supply security. It is an important means of oil security and also can enhance oil company＇s international competitiveness. Selection of the pattern plays an important role. So while making decision, investment pattern＇s features and influencing factors must be considered.     

基于场控理论的区域社会经济系统运行管理问题初探

系统科学的产生，使人们对研究对象的认识及研究方法和思路发生了根本性的变化。文章以系统科学为基础，在全面分析系统构成及系统功能势态演化基础上，对系统场及系统场控的作用机理进行了研究，规划和设计了区域社会经济系统运行的系统场控功能，构建了确保地区社会经济系统协调运行的管理机制总体框架，旨在为地区社会经济系统的持续发展和管理监控提供了现实可操作性的参考依据。     

Plastic wastes and the market penetration of auto shredders

In recent years the increased interest in the recycling of plastic wastes has lead to the development of numerous technological approaches to utilizing plastic wastes of varying qualities and types. A major problem with these technologies, however, is the unacceptable contamination levels in the available wastes. This paper examines one area from which relatively uncontaminated plastic wastes can be obtained—shredder residue from automotive shredder operations. In addition to reviewing the historical adoption of shredders, this paper uses econometric approaches to investigate the extent to which the shredder technology has penetrated the market for scrap steel. These approaches suggest that the movement toward shredders and away from the more conventional baler operations that have historically been used to process retired autos is slowing.     

基于单片机的数字式温度计研究

随着时代的发展，数字式温度计在信息、电子、物流等许多领域都被广泛应用。文章阐述了基于单片机技术对普通温度计的改进，通过利用AT8951单片机的强大运算功能，对复杂数据的输入、运算和显示的处理能力进行分析。使数字式温度计在各种检测环境中对温度的监测反应更快、更精确、测量范围更广。