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本文谈了计算商誉通常使用的三种方法:如按利润的本金化金额减净资产额计算等。同时介绍了企业购并中商誉价值的计算:如分次购进分次计算商誉等。 相似文献
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INTRoDUCTIONAverageskiddingdistanccisalnainfactorthatshouldbeconsideratcdwhcntvccalculatctl1eforn1ulaofreasonableforcstroadnetx`,ork-anditisanimportantfactortoevaluatctl1eallocationquality'ofroadnctx"orL.Thefon11ula(l)isgi\'cnby'profYx`aka``,a,aJapanese.E… 相似文献
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为了评价MEMS(Micro Electro Mechanical Systems)固体化学微推进阵列的推进性能,对其单元微冲量的精确测试显得尤为重要。在传统冲击摆的基础上,考虑微推进器推力和燃气射流冲击力之间的比例关系,设计了一套适用于MEMS固体化学微推进阵列单元微冲量的间接测试装置,并成功用于6×6规格(单元集成度为36个/cm2)微推进阵列的实际测试中。结果表明:典型实验数据下的待测微冲量为2.5442×10-4Ns,相对误差小于5%;实测8个单元的微冲量平均值为2.5574×10-4 N·s,相对偏差较小,具有很好的重复性。 相似文献
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Theconceptoftreecrownoverlapanditscaculattioncanbeusedfordecidingafforesta-hondensity,drawingupmanagementdensitytableandcontrollingnatUralforestdensity.MostofstUdiesabouttheconceptoftrCecrownoverlaparestahsticalmodel,whicharelimitedbymanyfactorssuchasstands,sitCandman-agement,etc..Hence,itwasverynecessarytostodybroadsensecrownoverlap.STUDYMETHODSFirst,weformedmanyintersectionplanefigUrsthroughmakingprojechvepictUresoftrpecrownoverlap.Then,tWoprojectivepic-tUreswereselectedforthisstUdy… 相似文献
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Piao RenzhuInstitute of Wildlife of Heilongjiang Province Sun Sen An Dongdong Northeast Forestry University 《林业研究》1991,2(2):83-88
Coordination of the aenal servey,the author carried ground census on the popula-tion size of Red-erowned crane(Grus japonensis)in Khanka Lakes District from 1984 to 1986.Ac-cording to the census in spring of 1984,the total number of Red-crowncd crane is 72 individualsand 20 nests.So that this pound census has recorded 59 indivlduals more than the aerial survey of13 individuals,and the percentage of nesting individuals in his flock is 55.6%,which is obviouslyhigher than 36.9% of the average ration in China.After this,in fall of 1984 and in spring of 1985 and1986,we repeated the same censuses three times in the same districts,the results indicated that theflock of the crane in Khanka Lakes District is stable basiuclly,but some individuals interchangewith opposite flock of USSR because of gegraphical adjoin So,We blieve this flock in China andthat lock in USSR belong to the same population and suggest two countries should act in concertto studing on this population in future. Meanwhile,the aerial servey 相似文献
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柴油机燃用乳化油节没机理的研究 总被引:4,自引:1,他引:4
本文通过对影响乳化油节油若干因素的分析,系统地研究了柴油机燃用乳化油的节油机理。研究结果表明,除乳化油品质因素外,主要与柴油机结构、供油提前角、负荷、新旧使用程度等因素有关。要充分发挥乳化油的节油效果,需调整各有关参数达到最优。 相似文献
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以混合沙输沙率增大为例,借助室外试验,通过混合沙超前起动探究了沙粒的流体起动机理,提出风力集中等论点。指出风力集中和扩大气流与沙粒接触面积是流体起动机理的两个有机成分。从理论和治沙实践两方面论述了流体起动的重要作用,指出混合沙输沙率增大主要是粗细沙粒相间排列有利于流体起动机理得到发挥的结果 相似文献
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The mechanism underlying overwintering death in poplar:the cumulative effect of effective freeze-thaw damage 总被引:1,自引:0,他引:1
We analyzed the relationships linking overwintering death and frost cracking to temperature and sunlight as well as the effects of low temperatures and freeze–thaw cycles on bud-burst rates,relative electrical conductivity,and phloem and cambial ultrastructures of poplar.Overwintering death rates of poplar were not correlated with negative accumulated temperature or winter minimum temperature.Freeze–thaw cycles caused more bud damage than constant exposure to low temperatures.Resistance to freeze–thaw cycles differed among clones,and the budburst rate decreased with increasing exposure to freeze–thaw cycles.Cold-resistant clones had the lowest relative electrical conductivity.Chloroplasts exhibited the fastest and the most obvious reaction to freeze–thaw damage,whereas a single freeze–thaw cycle caused little damage to cambium ultrastructure.Several such cycles resulted in damage to plasma membranes,severe damage to organelles,dehydration of cells and cell death.We conclude that overwintering death of poplar is mainly attributed to the accumulation of effective freeze–thaw damage beyond the limits of freeze–thaw resistance. 相似文献
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Seed deterioration is an irresistible physiological phenomenon.The aim to studyseed deterioration is to see if seed deterioration can be retarded artificially and the higher seedvigor of fine varieties be maintained.The change of seed deterioration occurs in almost every sys-tem,and affects many kinds of enzyme and almost all organelle,as a result,the seed loses its vig-or.The reason of seed deterioration and the lost of seed vigor are mainly studied and discussed inthis paper.According to the external and internal two kinds of theory advanced by E.H.Roberts,Much deep discussions are made from the view of biochemistry. 相似文献
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本论述应用层次分析法对林区公路路线方案进行优化决策,从中确定最佳路线方案。以克服传统上使用定性分析法的一些不足,使结果更加科学合理。 相似文献
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The resin content in larch wood is usually determined by the traditionalBenzene-Alcohol Extract Method(BAEM).In order to meet the requirement of production prac-tice,the authors present two simple quick determination methods,IR lamp method and hydrogenperoxide solution method.Compared with the results of traditional method,the results of newmethods are nearly the same as former,therefore,both two methods can reflect the change condi-tion of resin content in wood. 相似文献
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本文介绍了新疆布尔津县沙棘绕实蝇成虫期、卵期、幼虫期、蛹期调查方法,在营林、物理、人工和化学防治方法中,以在成虫羽化高峰期采用粘贴黄板诱捕防治效果最好,可减少危害50%以上。 相似文献
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