股份支付涉及的企业所得税会计问题探讨

股份支付是会计实务中的特殊业务．会计准则和企业所得税法都没有对股份支付可能涉及的企业所得税问题做出具体的规范．本文主要股份支付的会计处理进行了分析，在此基础上对股份支付的所得税税前抵扣问题进行了探讨．     

等边浅蛤大规格苗种围塘培育技术研究

2013年7月至2014年6月,利用露天海水围塘进行等边浅蛤大规格苗种培育试验。结果表明:粉砂与土含量占77.0%的泥沙底质由于水流交换不畅会导致等边浅蛤幼苗死亡,而平均壳长1.139 cm以上的等边浅蛤却能在这种底质中生存并快速生长。围塘中的等边浅蛤生长速度快于自然海区,在壳长1.139 cm之前,等边浅蛤以壳长增长为主导,此后转为以体重增长为主导,其壳长与体重呈幂函数关系。     

带临时补充点的融雪剂撒布车辆路径问题

科学地规划融雪剂撒布车辆的路径对于提高除冰雪的效率、减少对环境的污染、降低道路的维护成本具有十分重要的意义. 本文根据融雪剂撒布作业的特点，综合考虑路网结构、容量限制和负载平衡等约束条件，建立了融雪剂撒布车辆路径模型和带临时补充点的融雪剂撒布车辆路径模型. 使用遗传算法对两个模型分别求解，具体算例的计算结果表明，带临时补充点的撒布车辆路径模型求解得到的车辆总行驶里程较小，而且撒布车辆的空驶总里程仅为前一个模型的19.3%，撒布作业的效率得到显著提高.     

Hatching phenology,life history and population dynamics of the Oriental clam shrimp Eulimnadia indocylindrova Durga Prasad and Simhachalam with notes on phenology patterns in the Spinicaudata

We studied the natural history, hatching phenology and egg bank composition of the Oriental spinicaudatan clam shrimp Eulimnadia indocylindrova Durga Prasad and Simhachalam using both field studies and ex situ sediment rehydration. Field observations revealed that hatching began very early (1–2 days) after inundation, and continued for about 5 days. Mature adults could be observed by 10 days, and they survived up to 16 days. The population showed a largely hermaphrodite-biased sex ratio (male:hermaphrodite 1:3) observed over three years, with a decrease in number of males throughout the hydroperiod. Both amphigenic and monogenic hermaphrodites were observed. The total lifetime fecundity recorded was about 300 eggs laid in multiple clutches. The egg bank composition showed a high proportion of intact eggs, indicative of predictable hydrations and low sediment adversity. Hatching began on the first day post-inundation for all successive cyclical hydration treatments, with peak hatching on days 2 and 3. Hatching rate was highest (57% of total hatching in successive cycles) for the first hydration, decreasing subsequently for the further hydrations. Hatching duration decreased with successive hydrations and was the longest (around 7 days) for the first hydration. Maximum hatching (93%) occurred in the first 10 days for the continuous hydration treatment. Overall, the total emergence of nauplii in successive hydrations was larger than that observed for the continuous hydration treatment, indicative of a risk-spreading strategy across hydroperiods. Early and concentrated naupliar emergence, along with decreased hatching durations for successive cycles, was observed for all the hydrations. A survey of literature revealed a general lack of data on hatching phenology of clam shrimps, particularly from tropical and sub-tropical regions. Based on the available data, it appears that hatching patterns, particularly high, early hatching fractions, are commonly observed in Spinicaudata species, and do not seem to differ much across biogeographical regions.     

合同类型对心理契约的影响研究——基于员工-组织关系视角

作为一种隐性契约,心理契约在很大程度上受到正式法律契约的影响(如长期合同、短期合同)。回顾相关文献,基于员工一组织关系的视角,探讨合同类型对心理契约的影响机制及影响结果,并着重讨论合同偏好或自由意志对二者关系的调节。在此基础上,总结组织管理实践的启示,提出与组织变量系统联系、关注动态变化过程及考虑情境因素等研究方向。     

浅谈EBZ300型综掘机机载临时支护在回坡底矿的应用

为了解决EBZ300型综掘机在破碎围岩巷道中掘进速度慢的问题,回坡底矿采用了机载临时支护方式.对机载支架支护装置的结构和原理、操作工艺流程进行了介绍,分析了现场使用过程中存在的问题,提出机载临时支护的一些改进措施,为在破碎围岩中实现快速掘进提供了参考.     

Ceivitron暂封材料在根管治疗中的临床应用研究

目的:研究根管治疗过程中3种暂封材料的临床封闭效果。方法:选取300颗患牙,其中单面洞150颗,复面洞150颗,随机分别采用Ceivtron暂封膏、氧化锌丁香油水门汀和牙胶条封闭1周后观察其封闭性能。选取450颗患牙(全部为单面洞),分成9组,分别采用Ceivtron暂封膏、氧化锌丁香油水门汀和牙胶条封闭3 d,1周,2周后观察其封闭性能。结果:Ceivtron暂封膏组和氧化锌丁香油水门汀组封闭性能相当,均优于牙胶条组。但氧化锌丁香油水门汀的特殊气味不易被患者接受。结论:Ceivtron暂封材料是临床综合效果较好的暂封材料。     

高铁临时用地土地破坏的预防控制措施

以宁杭城际轨道交通项目江苏省段为例,对高速铁路临时用地土地破坏类型、预防控制措施等进行了研究,以期提供借鉴。     

复杂多变地质条件下巷道支护方式的设计

煤矿开采转入下水平以后,地质条件由简单到复杂,各种围岩应力交错显现,矿山压力显著增大,给巷道支护带来较大的困难。阐述了巷道围岩应力,针对煤矿复杂多变的地质条件,提出对传统的支护方式进行重新设计,采用大断面金属支架、可伸缩金属支架、锚网喷支护技术等,在巷道支护方面起到了很好的效果。     

分部开挖法施工隧道中隔壁优化研究

针对大跨度公路隧道施工采用分部开挖法时,其临时支撑施工速度慢、加工困难等问题,以G312线清水驿至傅家窑公路隧道为依托,将弧形中隔壁替换为竖直中隔壁,采用MIDAS GTS软件分别对两种中隔壁进行对比分析,并结合现场实测数据对数值模拟结果进行验证.研究相同结构不同材料强度中隔壁对大跨度隧道施工的变形及受力影响情况.结果表明:(1)两种中隔壁支护均能满足施工稳定性要求,竖直中隔壁的竖向应力相比弧形中隔壁增大了97.16%,采用竖直中隔壁时隧道围岩和中隔壁的位移变形相比弧形中隔壁更小;(2)对比大跨度隧道施工中分别采用I18和I22b两种不同型号的竖直中隔壁,得到采用I22b钢架的中隔壁产生的最大应力能降低23.09%.