共查询到20条相似文献,搜索用时 62 毫秒
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Z-score模型是由Edward Altman提出的衡量企业财务风险的多元模型。本文以新疆天润乳业股份有限公司(简称“新疆天润乳业”)为例,基于Z-score模型的适用性,结合企业发布的财务数据公告,利用传统的会计财务风险分析与Z-score模型财务风险分析相结合的方法,分析发生财务风险的原因,并将新疆天润乳业与同行业龙头企业内蒙古伊利实业集团股份有限公司(简称“伊利股份”)进行横向比较,提出对应的对策和思路。结果表明,新疆天润乳业的财务状况较好,短期内出现破产的概率较低,但是与同行业龙头企业伊利股份相比还是有一定的差距。 相似文献
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绝对的权利绝对会导致腐败,如果破产管理人在其履行职责的过程中缺少必要的监督,就有可能导致其对权利的滥用,从而使破产程序陷入混乱,严重影响破产程序价值目标的实现。本文以破产管理人监督制度为分析重心,重点分析了我国破产管理人监督体制中存在的主体缺失、缺乏对人民法院权力的约束机制以及破产管理人法律责任制度等方面的不足,并提出了建立破产管理人监督机制的法律建议。 相似文献
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随着市场经济体制的建立和完善,实施破产清算的企业越来越多。在处理分配破产财产,维护债权各方利益时,怎样重构破产清算期间会计要素及内容,如何进行破产企业会计核算,是一项十分重要的工作。本文从企业破产会计的对象及破产会计目标出发,在论述破产会计清算的相关假设为前提后,给出企业破产会计清算的具体程序,具有很强的操作性。 相似文献
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氨基酸生物配比与遗传密码关联的研究 总被引:1,自引:0,他引:1
研究遗传密友与氨基酸生物配比之关联表明,具有相同同义密友子数的氨基酸BFAA之均数与其氨基酸平均分子量和密码子抽样概率均数之关系模型为Px=K/mxexp(2/Rx)+a,其中k和a均为常数。依据概率事件的运算法则,可用4种核苷的抽样概率来估计Rx值,当用x代替Rx时,模型的估计精度不变。 相似文献
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近年来,企业破产案件层出不穷,其中科迪乳业破产重整案件的债权债务复杂多样,破产管理人制度是解决此类案件的重要措施。遗产管理人制度作为国内的新兴制度,实践经验还存在着不足之处,遗产管理人制度与破产管理人有着一定的相似之处,遗产管理人制度可以借鉴破产管理人的相关制度,然后结合实际情况,完善遗产管理人的相关制度。 相似文献
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实验旨在探究奶牛乳房炎的风险因素,建立奶牛乳房炎风险评估模型,预测奶牛乳房炎患病风险。本研究利用北京地区1998—2016年196万余条奶牛群体改良(Dairy Herd Improvement,DHI)测定记录,将具有统计学意义的因素进行多因素Logistic回归分析,分析其中的风险因素,并建立奶牛乳房炎风险评估模型,通过大量DHI记录进行奶牛乳房炎患病风险预测研究。多因素Logistic回归分析结果发现,场规模越大,奶牛患乳房炎的概率相对越小;胎次越高,奶牛患乳房炎的概率越大;夏季奶牛患乳房炎的概率比其他季节的概率高;泌乳天数高于300 d的奶牛患乳房炎风险约为泌乳天数低于100 d奶牛的2倍。使用北京地区DHI记录进行Logistic回归分析得出,奶牛隐性乳房炎风险评估模型和奶牛临床乳房炎风险评估模型预测价值分别为0.721和0.825,认为可以应用于实际牛群。综上,本研究中确定的奶牛场规模、胎次、DHI测定季节、泌乳阶段等风险因素可用于奶牛乳房炎预测,并构建了奶牛隐性乳房炎、临床乳房炎的风险评估模型,以减少奶牛群的乳房炎发生概率。 相似文献
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Mellersh C 《Veterinary journal (London, England : 1997)》2008,178(1):46-52
In 2004 the dog became only the fifth mammal to have its entire genome fully sequenced. The canine genome was sequenced in the hope that it would help scientists understand the complex evolutionary mechanisms that shape genes and genomes and provide a powerful tool for identifying genetic factors that contribute to human health and disease. It is expected that over the coming years the genome of man's best friend will help in the understanding of the genetic cause of many inherited diseases that humans and dogs have in common. Not only of obvious benefit to humans, these studies will enable the development of DNA diagnostic tests that breeders can use to identify which of their dogs carry mutations that put them at risk of developing particular conditions and thus, over time, eliminate those diseases from the breed. 相似文献
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Laluha P Grest P Eichenberger S Reusch CE Gerber B 《Schweizer Archiv für Tierheilkunde》2006,148(6):303-307
A five-year-old, neutered male, Bernese Mountain Dog was referred because of a two-week history of hematuria and a one-week history of polydipsia and polyuria. Palpation of the dorsomedial mesogastrium revealed a mass on the left side, which was seen via radiography and ultrasonography to be attached to the left kidney. The left kidney and the attached mass were excised surgically, and the dog had an uneventful recovery. Histological examination of the mass revealed a dense proliferation of non-polymorphic spindle cells, which stained positive for smooth muscle actin via immunohistochemistry. Leiomyoma of the kidney was diagnosed. Postoperatively, there was mild azotaemia, which did not affect the general condition of the dog and was still present 15 months after surgery. Leiomyoma of the kidney is a benign tumor, and hematuria may be the only clinical sign. 相似文献
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K A Kruse 《Veterinary Clinics of North America: Small Animal Practice》1986,16(4):723-727
It should be emphasized that the primary function of the computer is information-handling and communication. It remembers who and when and why, organizes the information, and then communicates by reminders, letters, labels, word processing, and statements. The computer becomes a faithful employee, not altogether immune from physical illness but generally ready to work at the flip of a switch. Best of all, the computer never asks for overtime or a percentage of the profits. 相似文献
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Nolen RS 《Journal of the American Veterinary Medical Association》2002,220(10):1431, 1433-1431, 1435
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Narcolepsy in a dog and a cat 总被引:3,自引:0,他引:3
C D Knecht J E Oliver R Redding R Selcer G Johnson 《Journal of the American Veterinary Medical Association》1973,162(12):1052-1053
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