外购商誉的计量

企业并购浪潮的涌现，将会出现巨额的外购商誉。通过对现行商誉会计理论的反思，探讨了外购商誉的确认，计量，摊销及减值等问题。     

资产减值准则比较研究

本文通过分析、比较新旧会计准则、国际会计准则关于资产减值准则的异同,突出新准则特色,以便更好地理解与运用新资产减值准则.     

EFFECT OF METHIONINE ENKEPHALIN ON MIGRATION OF MACROPHAGES FROM MICE WITH IMPAIRED LIVER

The increased plasma methionine enkephalin(M- Enk) concentration in patients with liver dis-eases indicates an alteration of the immune func-tion in these patients[1] .Since the effects of opioidpeptide on modulation of immune system in humanbeing and animals under normal condition havebeen revealed,more interest has recently been fo-cused on conditions in stress as liver impairment[2 ] .An attractive trend has emerged in the pastdecadethat in stress some neuropeptides may be secretedand relea…     

Correlative factors of cognitive impairment in patients with lacunar infarcts I.

Objective To study the relationships between cognitive impairment in patients with lacunar infarcts and quantitative CT measures and to determine the independent correlative factors of cognitive impairment. Methods Neuropsychological examination was conducted for 128 patients with acute lacunar infarct. Number, location, and volume of infarcts, cerebral atrophy index and severity of white matter lesions （WMLs） were measured and recorded. Results The number of lacunar infarcts in cognitive impairment （CI） group was significantly larger than that in cognitive normal （CN） group. Mean width of sulcns and sylvian fissure, index of frontal horn and ventricular-brain ratio （VBR） were significantly different in both groups. There were more patients with 3 grades or 4 grades WMLs in CI group （62%） than those in CN group （22%）. The total volume of lacunar infarcts showed no statistically significant difference. Logistic regression analysis indicated that the number of lacunar infarcts in frontal subcortex and thalamus, the volume of infarcts in anterior periventricular white matter, width of cerebral sulcns and sylvian fissure were correlated with cognitive impairment respectively. Additionally, age and education were correlative factors of cognitive impairment in patients with lacunar infarct. Conclusion Correlative factors of cognitive impairment in patients with lacunar infarct are not merely one feature, but a combination of infarct features （number, location, and volume）, cortical atrophy and host factors （age and education）.     

宁波甬台温高速公路沥青路面病害原因分析与处理

介绍了宁波甬台温高速公路沥青路面出现的几种早期病害形式,分析了高速公路沥青路面各种病害的形成原因,提出了治理各种病害的具体措施和方法,以及施工控制和技术要求.对于高速公路的施工、养护及病害处理有一定的借鉴意义.     

对筑养路机械管理滑坡的几点认识

公路施工企业管理机制的转变使得在筑养路机械管理方面出现了一些新的问题,管理组织、管理方式、管理措施受到较大冲击,管理力度被不同程度地削弱.对筑养路机械管理滑坡的表现、主要原因,遏制筑养路机械管理滑坡的重要性和迫切性,解决筑养路机械管理滑坡的对策与建议进行了介绍和分析.     

轻轨车辆噪声评价标准初探

根据轻轨车辆噪声的现状及特点,本文认为轻轨车辆的噪声仍以A声级评价为宜,但需规定容许的倍频程带声压值,以抑制低频噪声对人体的影响,同时提出了轻轨车辆噪声的控制标准。最后还指出了A声级评价总体的缺陷,建议应以人体工程学为基础,综合考虑噪声对人体的多方面危害,以制定出更完善的轻轨车辆噪声评价标准。     

Correlative factors of cognitive impairment in patients with lacunar infarcts

Patients with lacunar infarcts are thought tohave an increased risk of cognitive i mpair ment anddementia[1].Cognitive i mpair ment is a predictor ofpoor functional outcome in stroke survivors[2].However,in patients with lacunar infarcts,thepathway leading to cognitive i mpair ment is notclear.According to the lacunar hypothesis,cogni-tive i mpair ment results fromincreased number andvolume of lacunes,especially whenlocated strategi-cally within frontal subcortical loops[3];while Feinet al[4]f…     

沥青路面水损害研究新方法

研制开发了评价路面材料抵抗动水压力破坏能力的试验仪器--高频高压动水压力发生器.该仪器可产生最大峰值1 MPa的正弦波形循环动水压力,频率为O～25 Hz.与三轴试验设备配合使用,可用来研究道路材料在循环动孔隙水压力冲刷作用下的力学性能,为进一步研究路面材料水损害产生的机理及防治措施提供了一种新的试验手段.该仪器运行稳定,功能完善,数据可靠,试验精度满足要求.对水泥稳定碎石试件的初步试验表明:在相同条件下试件的强度随冲刷次数的增加而降低,塑性变形随冲刷次数的增加而增大.     

在道路交通事故伤残评定中体现对未成年人权益的保护

在现行的道路交通事故伤残评定标准(GB18667-2002)中,伤残等级划分是以受伤人员生活、工作和社会活动能力的不同程度丧失为依据的,没有充分考虑未成年人的生活、工作和社会活动能力尚未具备或完全具备的现实,而对未成年人和成年人的伤残评定做出统一规定,这不免损害了未成年人的合法权益。因此,应当从未成年人的实际情况出发制定一套适用于未成年人的伤残评定标准,或修订现行标准:制定"同伤不同级"、"同级不同赔"的规定,或在评定工作中合理延长未成年人的评定时间。同时,对未成年人的心理问题应引起足够重视,并在标准中有所体现。