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。     

互生共长的长青藤与参天大树——从文学作品改编看20世纪中国文学与现代传播之电影

20世纪中国文学十分幸运地发生、发展在一个现代传播飞速发展的时代.电影,是现代传播的一种形式.在过去的近百年的中国文学发展的历史中有许多的文学作品借助电影这一现代传播的形式得以广泛传播,经久不衰;电影也从20世纪中国文学的宝库中汲取了丰富的创作源泉.近百年来,它们互生互长,共同繁荣,结出了累累硕果.     

浅谈能本管理在企业管理中的重要性

简要介绍了能本管理的涵义及其基本理念，重点阐述了能本管理的制度安排主要体现在用工制度、用人制度、分配制度和领导制度4个方面，同时指出能本管理的组织操作实质上就是建立一种“各尽其能”的运行机制，根据我国企业的组织结构，最重要的是建立一种“能级制”。     

Using genetically-defined rodent strains for the identification of hippocampal traits relevant for two-way avoidance behavior: a non-invasive approach

Summary Genetically-defined rodent strains permit the identification of hippocampal traits which are of functional relevance for the performance of two-way avoidance behavior. This is exemplified here by analyzing the relationship between infrapyramidal mossy fibers (a tiny projection terminating upon the basal dendrites of hippocampal pyramidal neurons) and two-way avoidance learning in about 800 animals. The necessary steps include 1) identification of structural traits sensitive to selective breeding for extremes in two-way avoidance, 2) testing the robustness of the associations found by studying individual and genetical correlations between hippocampal traits and behavior, 3) establishing causal relationships by Mendelian crossing of strains with extreme structural traits and studying the behavioral consequences of such structural randomization, 4) confirming causal relationships by manipulating the structural variable in inbred (isogenic) strains, thereby eliminating the possibility of genetic linkage, and 5) ruling out the possibility of spurious associations by studying the correlations between the hippocampal trait and other behaviors known to depend on hippocampal functioning.In comparison with the classical lesion approach for identifying relationships between brain and behavior, the present procedure appears to be superior in two aspects: it is non-invasive, and it focuses automatically on those brain traits which are used by natural selection to shape behaviorally-defined animal populations, i.e., it reveals the natural regulators of behavior.     

Morphological,biochemical and molecular changes during ectomycorrhiza development

Summary An ectomycorrhiza, a specialized root organ, is the result of a complex interaction leading to a finely-tuned symbiosis between a plant and a compatible ectomycorrhizal fungus. Ultrastructural observations combined with cytochemical and biochemical studies reveal that structural and metabolic changes in the symbiont cells lead to the final phenotype of the active ectomycorrhiza. In the present review these changes are interpreted as changes in gene expression and discussed within the context of ectomycorrhiza development. Recent genetic data indicate that the continued vegetative growth of the ectomycorrhizal hyphae and the root tissues, and their ability to switch to symbiotic organ formation, is basically controlled by developmentally critical genes. The activity of these symbiotic genes during the differentiation of ectomycorrhizas is associated with extensive changes in the concentration of particular polypeptides and protein biosynthesis. The present state of knowledge about the developmental biology of ectomycorrhizas allows only speculation about the events during their development.Puisant mes forces aux sources des galaxies En buvant la sève des arbres M. Jonasz     

建立邮电通信现代企业制度的目标

本文提出了一种建立邮电现代企业制度体系模式的设想,较为具体地论述了按照公司法的要求,以资本为纽带,建立规范的邮电企业集团的运营和管理体制,以及健全邮电企业法人制度,建立和完善企业的管理制度和转换企业经营机制的目标、要求的一种方法。     

海峡两岸科技发展体系架构对比研究

本文通过海峡两岸科技发展体系架构的对比分析，揭示出台湾在IT领域内的领先优势得益于应用科技研究方面的优势，即通过以工研院为核心的科技研究及产业情报体系、通过多种性质研究机构并存在的方式，促进民间资金投入，推动技术的产业化。     

基于"体验经济"理念的旅游发展战略研究

旅游业已成为众多地区经济发展的重要依托，而体验经济时代的来临，赋予了旅游业新的内涵与机遇。在分析了“体验经济”的内涵及其与旅游的关系的基础上，从旅游发展现状综合评价、旅游发展总体目标的制定、旅游资源的整合和旅游市场的开拓四个方面探讨了基于“体验经济”理念的旅游发展战略的制定。     

人——管理信息系统中的重要因素

通过对MIS开发普遍失败的原因分析，重点说明了以往在MIS的开发和使用中人的因素所存在的问题。针对我国目前在MIS建设中忽略各种人员对MIS开发成功的影响而产生的问题，提出了应对的措施与建议。     

物理教学与能力培养

能力培养不仅是摆在职业教育面前的首要问题，也是决定学校生存发展和学生命运的关键．本文是针对教学的基本理论论述物理教学与能力发展关系，并提出了具体方法．