A Study of the Motivation,Valuation and Performance of Merger and Acquisition Based on the Case of Gome Acquiring

本文撰写的宏观背景体现为：第一，“十一五规划”提出“要进一步扩大国内需求，调整投资与消费的关系，增强消费对经济增长的拉动作用”；第二，国务院下发文件明确指出“国家将继续加快大型流通企业集团的培育，提高流通企业竞争能力。加快创新步伐，推进连锁经营，提高流通现代化水平”。因而，中国零售业延续了高速增长的势头，以国美、永乐、苏宁、大中等民营企业为代表的零售连锁企业迅速成长起来。2006年7月25日的国美并购永乐案例正是零售连锁企业高速发展过程中具有里程碑意义的事件。这桩并购案浓缩了中国家电连锁企业的发展历程，集中反映了中国家电连锁行业的运营特点，对它的研究将带给人们很多对于行业健康发展的有益思考。 ...The macroscopic background of the paper are：firstly，we plan to expand domestic demand further，to adjust the relationship of investing and consuming ，to strengthen the effect of consuming to economic growth. Secondly，the country will continue cultivating large-scale distribution group，will improves distribution firms ’s competitiveness. As a result，take Gome，Yongle，Suning for example ，Chinese retai...学位：管理学硕士院系专业：管理学院会计系_会计学学号：2005130117

企业年金基金会计:国际比较与未来发展趋势

我国的年金准则在相当程度上借鉴了IAS26中的相关规定,但是两者之间仍然存在一定的差异。尤其是在设定受益计划上,因考虑到我国实际情况而没有对其进行规范。然而,借鉴IAS26并不表示我国年金准则缺乏应有的个性。恰恰相反,我国年金准则在一些方面甚至更具创新精神;同时,我国准则在披露方面更为详细,在会计处理上更具可操作性

海峡两岸权益薪酬会计准则与IFRS2的比较

本文介绍了我国大陆、台湾地区和IASB有关权益薪酬的准则,并对准则内容进行比较,分析了相关会计准则变动导致的经济后果

新形势下我国失业保险制度的主要问题及其发展趋向

失业保险是社会保障制度的一个重要组成部分,主要功能是保障下岗失业人员的基本生活。随着我国经济体制改革的加快,在新的形势下,其作用显得愈发重要,然而,由于存在制度和管理上的不完善,导致其未能充分发挥应有的作用。因此,加快建立运营有效的失业保险制度势在必行

Studies on the pollution levels of antibiotic resistance genes in Jiulong River estuary and wastewater treatment plants in Xiamen

【目的】近年来由于抗生素的滥用,导致了多药物抗性超级细菌的产生,有关抗生素抗性基因(AnTIbIOTIC rESISTAnCE gEnES,ArgS)在环境介质中分布、迁移和扩散已经引起人们的广泛关注。针对九龙江河口及厦门污水处理设施抗生素抗性基因污染情况开展研究。【方法】通过定性PCr研究九龙江河口水体、沉积物和厦门污水处理设施活性污泥中4种磺胺类、13种四环素类ArgS及2种整合子基因的污染情况,并选择四环素类TET(W)基因进行克隆文库测序分析。【结果】除TET(O)和TET(S)外,其他基因均被检出。不同环境介质中的ArgS及整合子基因检出率为活性污泥(0.86)>沉积物(0.57)>水体(0.24)。在淡水和淡盐水中,Sul(l)、InT(1)、TET(A)、TET(C)、TET(E)、TET(M)和TET(W)的检出率要高于海水,表明九龙江上游可能是ArgS的污染源之一。【结论】主成分分析表明污水处理设施是ArgS的高发载体;沉积物是ArgS的稳定载体;而水体中的ArgS易于分解。此外,TET(W)基因克隆文库分析表明,厦门污水处理设施也可能是九龙江河口及厦门沿岸的Arg污染源。[Objective] Recently,as the prevalence of multiple antibiotic resistant bacteria in environments are induced by the extensive use of antibiotics by human,a better understanding of the distribution,transport and dissemination of antibiotic resistance genes(ARGs) in envi-ronments is warranted.The objective of this study was to determine the pollution levels of an-tibiotic resistance genes in Jiulong River estuary and wastewater treatment plants(WWTPs) in Xiamen.[Methods] Polymerase chain reaction(PCR) assays were employed to identify the distribution patterns of four sulfonamide,thirteen tetracycline ARGs and two integron genes in water,sediments of Jiulong River estuary and five activated sludges in WWTPs of Xiamen.Clone libraries of the tet(W) gene were also generated from three sediments of Jiulong River estuary and five WWTPs in Xiamen.[Results] The all ARGs has been dectected except tet(O) and tet(S).The results demonstrated that the frequency of detection(FOD) of ARGs and inte-gron genes in environmental samples with the highest FOD in activated sludges(0.86),mod-erate FOD in sediments(0.57) and the lowest FOD in water(0.24).Furthermore,the FODs of sul(l),int(1),tet(A),tet(C),tet(E),tet(M) and tet(W) were higher in freshwater and brackish water than those in seawater,suggesting that ARGs may be transported from the upstream of Jiulong River.[Conclusion] Principle component analysis also supported the suggestions that WWTPs contained the highest ARGs,and ARGs are enriched in sediments but unstable in wa-ter.In addition,the results of tet(W) libraries indicated that WWTPs may be a point source of ARGs into Jiulong River estuary and Xiamen sea.国家自然科学基金项目(No.41106096);973计划前期研究专项(No.2010CB434802);中国科学院城市环境与健康重点实验室开放课题基金项目(No.KLUEH201009