企业合并中商誉的会计处理方法

随着我国经济体制改革的深化，企业间的合并活动日益频繁，但对与企业合并密切相关的商誉问题的处理却不够规范，为此从商誉的含义入手对合并商誉进行了研究，通过对商誉在企业合并后的会计处理方法的探讨，认乌拿兰商誉是由购买价格超过拥有的净资产公允价格的差额确认，确认后的商誉应在规定的年限内用直线法摊销。     

英国维多利亚时期"家庭天使"的内涵和特点

英国维多利亚时期伴随工业化的深入,强大的中产阶级不仅创造了这一时期的时代价值观,而且还形成了与以往不同的妇女观."家庭天使"成为他们心目中完美的女性形象.     

Evaluation of the hepatotoxicological effects of a drug in an in vivo/in vitro model

Both in vivo and in vitro models have certain disadvantages for the study of the chronic hepatotoxicity of drugs. The aim of this work was to evaluate a new approach based on an in vivo/in vitro model. After chronic in vivo treatment of rats with Vincamine and Vindeburnol (an eburnamenine derivative which exhibits hepatotoxic properties in man) liver cells were isolated, and functional and metabolic disorders (metabolic utilization of fructose and protein biosynthesis) were studied to determine injury. The results showed no modification of blood parameters, but a direct relationship between the dose of Vindeburnol administered in vivo and the metabolic disorders observed in vitro, evidencing the high sensitivity and reliability of this model.     

Suitability of urethane anesthesia for physiopharmacological investigations in various systems Part 1: General considerations

Summary The suitability of urethane anesthesia for physiopharmacological investigations is reviewed. Total dose administered and route of administration are recognized as factors having a great influence on both resting parameters and biological responses to drugs. A peculiar characteristic of urethane is represented by its ability to induce a surgical plane of anesthesia without affecting neurotransmission in various subcortical areas and the peripheral nervous system. This makes urethane a suitable general anesthetic for studying neural function in both central and peripheral nervous systems and accounts for the preservation of a number of reflex responses in urethane-anesthetized animals.     

The in vivo expression of the globin genes of theβ cistron in γ-,δ-, andδβ-thalassemia heterozygotes

There is considerable evidence suggesting that the switch from to and chain production after birth is due, in part, to silencing of the genes by stage-specific factors which bind to their promoters and to the competition from the adult ( and ) genes for a common enhancer element located in the locus control region. As a consequence one can expect that the increased Hb F production in adults with hereditary persistence of fetal hemoglobin or -thalassemia is directed mainly by -globin genes in cis to the deletion(s) responsible for these conditions. Here we review data on heterozygotes with -, -, or -thalassemia, who also had an^AT mutation, in cis or in trans, which was used as a marker of gene expression. The results show that a deletion affecting adult genes favors the expression of genes in cis, while the deletion of a single gene does not affect the expression of the gene in cis but leads to a faster switch postnatally.     

Detection of toxic metabolites in the hemolymph ofBeauveria bassiana infectedSpodoptera exigua larvae

Highly active metabolites have been detected in the hemolymph of the lepidopteranSpodoptera exigua infected with the mycopathogen,Beauveria bassiana. A combination of phenyl sepharose and CM ion exchange chromatography was utilized to extract the active metabolites from infected hemolymph samples. The active in vivo metabolites, having a molecular mass greater than 10 KDa, were thermolabile and were inactivated by proteinase K. These metabolites were characterized by their ability to disrupt metamorphosis, killing treated larvae at the wandering or pupal stage. Additionally, injection ofS. exigua larvae with active samples caused a reduction in the number of filopodial-producing hemocytes. The biological activities and biochemical properties suggest that novel compounds are produced duringB. bassiana mycosis.     

兰州马兰黄土的工程地质特性

采用不同的原位及室内测试方法，分别在兰州和欧洲两地对兰州地区马兰黄土的物理、力学及水理性质进行了系统测试。通过对大量试验资料的统计、计算和分析研究，综合评价了兰州地区马兰黄土的工程地质性质，揭示了其基本规律，初步探讨了马兰黄土沉积区的地质灾害成因。     

黄土梁峁与沟谷填挖改造工程场区的环境治理

通过对兰州城市建设重点文化工程的环境灾害分析,结合场地特点对环境治理方案进行经济技术比较,提出了边坡治理与洪水泥流排导治理方案.     

基于VC中通信技术的研究

为了提高通信程序的开发效率 ,对SOCKET通信程序的编制技术进行了研究 ,同时介绍了TCP IP协议下如何编制通信程序的过程 ,并用VC6.0编写程序实例具体阐述 .     

科技人才收益分配模式探讨

在当前经济全球化的环镜下，企业参与市场的竞争说到底是人才的竞争．在工资收入分配上体现人才的价值属性，是促进科技人才不断激活其内在的创造潜能的关键．从“现益”和“助益”相结合的角度出发，提出了年薪制、协议工资制、专利权转让和科研项目承包、知识报酬激励、技术入股、股票期权等科技人才收益分配模式．