企业合并会计处理中的盈余管理研究

为了规范企业合并会计信息的披露,本文主要从合并会计处理的方法选择、合并范围与合并日期的确认等方面探讨了合并会计处理中盈余管理的手段

异子蓬二型性种子的种皮结构及离子含量差异[J]

异子蓬(Borszczowia aralocaspica)是中亚荒漠区系特有的一年生盐生植物,其种子具有二型性。通过检测异子蓬二型性种子中的生理生化物质以及观察种皮的结构,比较异子蓬二型性种子中营养物质、养分全量以及种皮结构的差异,结果表明:(1)异子蓬的棕色种子只有一层薄种皮,而黑色种子不但具有一层薄的内种皮还有一层坚硬致密的外种皮;(2)棕色种子的质量大、质量频数分布较为集中,并且吸水迅速,在吸水率较低时就能够大量萌发;(3)棕色种子的可溶性糖、可溶性蛋白质、全氮、全磷以及K+、Na+、K+/Na+和Mg2+/Na+都显著高于黑色种子。说明在繁殖子代、产生二型性种子时,异子蓬对棕色种子和黑..

Measurement of integrated luminosity of data collected at 3.773 GeV by BESIII from 2021 to 2024

We present a measurement of the integrated luminosity e+e- of collision data collected by the BESIII detector at the BEPCII collider at a center-of-mass energy of Ecm = 3.773 GeV. The integrated luminosities of the datasets taken from December 2021 to June 2022, from November 2022 to June 2023, and from October 2023 to February 2024 were determined to be 4.995±0.019 fb-1, 8.157±0.031 fb-1, and 4.191±0.016 fb-1, respectively, by analyzing large angle Bhabha scattering events. The uncertainties are dominated by systematic effects, and the statistical uncertainties are negligible. Our results provide essential input for future analyses and precision measurements

Determination of the number of ψ(3686) events taken at BESIII

The number of ψ(3686) events collected by the BESIII detector during the 2021 run period is determined to be (2259.3±11.1)×106 by counting inclusive ψ(3686) hadronic events. The uncertainty is systematic and the statistical uncertainty is negligible. Meanwhile, the numbers of ψ(3686) events collected during the 2009 and 2012 run periods are updated to be (107.7±0.6)×106 and (345.4±2.6)×106, respectively. Both numbers are consistent with the previous measurements within one standard deviation. The total number of ψ(3686) events in the three data samples is (2712.4±14.3)×10^