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。     

Climate change behaviors related to purchase and use of personal cars: Development and validation of eco-socially conscious consumer behavior scale

A constantly changing environment and global warming are issues that are recognized at all global forums. One of the major reasons for global warming is the emission of greenhouse gasses which is primarily caused by use of personal cars as means of transport. This study reports on the development of an eco-socially conscious consumer behavior (ESCCB) scale specific to purchase and use of personal cars, based on samples of actual automobile customers in Pakistan. Using mixed method approaches, the results of 3 studies yield a 9-item three-dimensional scale (eco-social conservation, eco-social use, and eco-social purchase) with satisfactory reliability, construct validity and nomological validity. Second-order factor analysis revealed that eco-social purchase was the most important dimension, followed by eco-conservation and eco-social use. A test of nomological behavior shows that the scale is positively associated with a related construct: environmental concern. This study advances the literature on pro-environmental behaviors by introducing a conceptual definition of ESCCB related to personal car purchase and use, developing a measure for the ESCCB concept and validating the scale in the context of an emerging economy, Pakistan. The scale provides important insights for marketers in the automobile industry for remodelling marketing plans, as well as for environmentalists focusing on strategies to bring change in consumer behavior.     

The Kalker book of tables for non-Hertzian contact of wheel and rail

A new regularisation of non-elliptical contact patches has been introduced, which enables building the look-up table called by us the Kalker book of tables for non-Hertzian contact (KBTNH), which is a fast creep force generator that can be used by multibody dynamics system simulation programs. The non-elliptical contact patch is regularised by a simple double-elliptical contact region (SDEC). The SDEC region is especially suitable for regularisation of contact patches obtained with approximate non-Hertzian methods for solving the normal contact problem of wheel and rail. The new regularisation is suitable for wheels and rails with any profiles, including worn profiles.

The paper describes the new procedure of regularisation of the non-elliptical contact patch, the structure of the Kalker book of tables, and parameterisation of the independent variables of the tables and creep forces.

A moderate volume Kalker book of tables for SDEC region suitable for simulation of modern running gears has been computed in co-simulation of Matlab and program CONTACT.

To access the creep forces of the Kalker book of tables, the linear interpolation has been applied.

The creep forces obtained from KBTNH have been compared to those obtained by program CONTACT and FASTSIM algorithm. FASTSIM has been applied on both the contact ellipse and the SDEC contact patch. The comparison shows that KBTNH is in good agreement with CONTACT for a wide range of creepage condition and shapes of the contact patch, whereas the use of FASTSIM on the elliptical patch and SDEC may lead to significant deviations from the reference CONTACT solutions.

The computational cost of calling creep forces from KBTNH has been estimated by comparing CPU time of FASTSIM and KBTNH. The KBTNH is 7.8–51 times faster than FASTSIM working on 36–256 discretisation elements, respectively.

In the example of application, the KBTNH has been applied for curving simulations and results compared with those obtained with the creep force generator employing the elliptical regularisation. The results significantly differ, especially in predicted creepages, because the elliptical regularisation neglects generation of the longitudinal creep force by spin creepage.     

深圳市交通需求管理政策的法治思考

深圳市制定和实施了若干小汽车交通需求管理政策,完善相关政策的法制保障成为政策实施的关键问题。首先结合深圳市交通需求管理实践经验,梳理小汽车增量调控、停车收费政策的制定与实施情况。指出交通需求管理政策的制定与实施面临经济杠杆存在法理争议、行政手段法律依据不足和程序合法性存疑等法治障碍。进而提出在国家层面构建交通管理法治体系、在地方层面完善法律法规以及规范交通需求管理政策出台程序等完善路径。     

企业租用电力设备的财务效益

由于当前的金融危机，许多企业正在寻找出路，避免大额资本支出、固定资产投资和雇佣昂贵的雇员。与此同时，这些企业需要为将来经济的好转做打算，他们知道在不远的将来经济形势必有所改善，那时他们的企业必须为经济复苏做好准备。     

船舶焊接质量影响要素分析

采用全面质量管理的方法、现代扫码技术和数据库工具,对每个影响船舶薄板焊接质量的因素进行试验,得出优化结果。施工现场验证表明,“人”是影响焊接质量最核心的因素,“机”、“料”、“法”、“环”是重要因素,通过系统性的措施突破技术和管理瓶颈,能有效解决薄板焊接质量不良造成的变形问题。     

存储场地有限制的经济订购模型的一种优化方法

对于采购资金和存储场地等有一定限制条件的经济订购模型,目前一般采用拉格朗日乘子法求解.本文用可行方向法运用计算机求解存储场地有限制的订购模型.该方法具有结果精确、运算速度快、适应多种限制条件的存储问题等特点,比拉格朗日乘子法适应面广.     

新能源汽车购买行为及其环境影响效果研究

为了考量新能源汽车的推广使用对环境的具体影响,对新能源汽车的购买行为和普及率进 行了研究,同时分析新能源汽车在优惠政策条件下在实际路网中的环境影响。首先,对大连市居 民进行了意向问卷调查,建立描述家庭新能源汽车购买行为模型;其次,应用该模型对新能源汽 车在大连市的普及率进行分析;最后,在道路收费优惠政策条件下,考虑新能源汽车的普及率和 出行频率的变化,利用多用户交通平衡分配模型进行实例分析,探索新能源汽车在实际路网中的 排放影响。结果表明,在低普及率情况下,新能源汽车的减排效果并不明显,而在高普及率情况 下,减排效果比较显著。然而,对于交通领域巨大的碳排放体量而言,低普及率带来的碳排放量 下降的累积效应仍是非常可观的。     

企业并购中的新兴审计风险探析

我国的企业并购审计的风险评估是注册会计师审计实践中的一个重要环节,审计人员必须充分重视对并购情况的了解,扩展审计证据范围,形成对并购企业审计风险的评价,包括对环境风险、整合风险、成本效益风险、换股比例风险的评估。     

高职院校图书馆图书借阅分析——以广东交通职业技术学院图书馆为例

图书借阅分析在一定程度上反映了图书馆的整体管理水平,是衡量读者利用馆藏图书数量和图书馆服务水平的一种统计指标。论文对广东交通职业技术学院图书馆2009年至2011年图书借阅数据进行统计,分析了广东交通职业技术学院学生的图书借阅情况,并针对借阅量持续下降以及学生阅读倾向问题提出了相应的对策。