Cash Flow Management and Analysis

现金流量对于企业的重要性就如血液对于人体一样，“现金至尊”的观念早就深入人心，因此我国及国外的学者都对现金流量进行了各种深入的研究。相对于国外的研究而言，我国在现金流量管理方面的研究起步相对较晚，研究深度也比较欠缺。在实务中，我国企业的现金流量管理还存在着方方面面的问题，现金管理薄弱，其根源还在于我国的理论界和实务界并没有真正明确现金流量管理的目的，没有理清企业战略、企业价值和现金流量三者之间的关系，所以对现金流量的管理缺乏方向性，所以导致现金流量管理如同一盘散沙。基于改善该状况的出发点，本文作者希望能通过本文的写作来构建一个完整的现金流量管理与分析框架。该框架以现金流量管理必须能够提升价值作...The importance of cash flow for company is similar as that of blood for the human body, the idea of ‘cash is king’ has been thorough public, so the domestic scholars and scholars aboard have proceeded a lot of efforts on the research of cash flow. Compare with that aboard, the research on cash flow management in our country has less depth. In actual situation, all aspects of problems on cash flow ...学位：管理学硕士院系专业：管理学院会计系_会计学学号：20031103

光学活性胺膦配体的合成与在不对称催化中的应用

用邻二苯基膦苯甲醛与不同的手性二胺缩合 ,高产率地制备了一系列手性双胺双膦配体 .这些配体分别与 Ru(DMSO) 4Cl2 或 [Rh(COD) Cl]2 等反应 ,可制备相应的手性双胺双膦钌、铑配合物 .在异丙醇溶液中 ,该 C2 -对称的手性双胺双膦钌、铑配合物是多种芳香酮不对称转移氢化的优秀催化剂 ,反应产物手性芳香醇的转化率和对映选择性分别高达 99%和 98

Catalytic Behaviors and Stability of Aerogel Silica-Supported Ni Catalysts for the Partial Oxidation of Methane into Synthesis Gas

以常压有机溶剂置换(A)和溶剂置换-表面改性(b)方式制备的两种SIO2气凝胶(SIO2-A(或b)型气凝胶,记为SIO2-A(Or b)g)为载体,采用常规浸渍法和聚乙烯吡咯烷酮(PVP)添加浸渍法合成不同SIO2气凝胶负载的nI/SIO2催化剂,并考察其催化的甲烷部分氧化(POM)制合成气的反应性能.结果表明,各催化剂的初始反应性能相近,但nI/SIO2-bg的POM稳定性明显较nI/SIO2-Ag的差,而PVP添加制备的催化剂稳定性则获明显改善,nI/SIO2-Ag-PVP、nI/SIO2-bg-PVP上POM稳定性相近.结合X射线衍射(Xrd)、程序升温还原反应(H2-TPr)、高分辨透射电镜(TEM)和brunAuEr-EMMETT-TEllEr(bET)等表征结果的分析发现:(1)SIO2-Ag表面上存在一定量的羟基,可促进亲水性金属物种与其的相互作用,而SIO2-bg表面上基本为有机基团,与亲水性金属物种几乎无作用;(2)PVP的存在可使金属物种进入亲/疏水载体孔道深处,抑制焙烧中载体骨架的收缩和金属颗粒的生长,进而促进金属载体的相互作用.这二者均能有效地提高催化剂的POM反应稳定性.Two types of aerogel silica,denoted as SiO2- A(or B)G are synthesized with either solvent substitution(A) or solvent substitution-surface modification(B) under atmospheric conditions.Aerogel silicasupported Ni catalysts are then prepared via impregnated(IM) and polyvinylpyrrolidone(PVP)-added IM methods,and their performances for the partial oxidation of methane(POM) are investigated.The similar initial catalytic performances(activity and selectivity) are observed over the different Ni/SiO2catalysts.With respect to POM stability,Ni/SiO2-BG is significantly worse than Ni/SiO2-AG,while catalysts with PVP addition(during preparation) exhibit a significant improvement.In this case,Ni/SiO2-BG-PVP is comparable to Ni/SiO2-AG-PVP.We characterize the catalysts with X-ray diffraction(XRD),temperature-programmed hydrogen reduction(H2-TPR),transmission electron microscopy(TEM),and Brunauer-Emmett-Teller(BET) analysis.We find that there are hydroxyls on the SiO2-AG surface that favor their interaction with hydrophilic metal species,while on the SiO2-BG surface there are organic groups that do not interact with hydrophilic metal species.In addition,with the help of PVP,metal species can access the deep pores of hydrophilic/hydrophobic silica gels.Then,the contraction of the silica framework and the growth of metal particles are inhibited during calcinations,enhancing interactions between Ni and the silica gels.These(benefits from surface hydroxyls and PVP) result in significant improvements in the catalysts with respect to POM stability.国家重点基础研究发展计划(973)(2010CB732303); 国家自然科学基金(21033006;21373169); 长江学者和创新团队发展计划(IRT1036)资助~

厦门市某医院体检人群中有机氯农药暴露与胆石症发病的关联性研究

目的探讨厦门市第二医院体检人群中有机氯农药暴露与胆结石发生的关联及其发病危险因素。方法收集2015年2月-8月在医院健康体检人群中经B超确诊的新发胆囊结石患者100例,以同期参加体检的非胆囊结石者为对照,进行1∶2配比的病例对照研究。进行流行病学调查,采用气相色谱联用电子捕获器检测研究对象外周血中有机氯农药水平。应用多因素条件Logistic回归模型分析有机氯农药与胆囊结石发病的关系。结果病例组血清中α-HCH残留水平高于对照组,差异有统计学意义;Logistic回归分析非酒精性脂肪肝、2型糖尿病、血清α-HCH含量增高可能增加胆结石的患病危险,OR值及95%CI分别为5.134(1.952~13.502)、4.754(1.849~12.220)和1.357(1.094~1.854)。结论环境有机氯农药暴露可能是胆囊结石病发生的危险因素。厦门市科技计划项目(3502Z20163006)；厦门市集美区科技计划项目(20142C01)；厦门大学校长基金(20720152012)

Rethinking of Goodwill

笔者认为商誉最基本的特征是它与企业的不可分割性,归根结底是源于企业的人力资源。但是商誉并非是对人力资源的反映,商誉是企业的人力资源与非人力资源相结合后所产生的一种共生资源。笔者主张对自创商誉采用边确认边摊销的方法,并且建议在确认摊销过程中采用避开损益表的方法。在计量方面,倾向以超额利润的现值来计量商誉,并且由于超额利润的获得不完全来自商誉,所以在量化商誉时应对估计的超额利润进行一定幅度的调整。The basic characteristic of goodwill is its indivisibility with the enterprise, it comes from the enterprise's human resource. But it's not the direct reflect of human resource, it' s a kind of symbiosis resource comes from the combination of human resource and other resources. According to confirmation, the writer suggests goodwill should be amortized when being confirmed. And this process should be done out of I/S. And the writer suggests using the current value of the exceed profits to calculate goodwill And because exceed profits aren't totally come from goodwill, we should make a small adjust when calculating

The Study on Micro-credit Company System with Game Theory

小额贷款公司的出现,不仅健全了我国的金融服务体系,同时也给金融业注入了新的活力。与银行相比,小额贷款公司因其放贷门槛低、手续简便及操作灵活的优点,满足了小微市场经济主体多样化的信贷需求。本文通过分析小额贷款公司同银行的竞争合作机制,从理论上探讨了两者的合作条件。The emergence of micro-credit companies not only improves China's financial service system but also injects new vitality to the financial sector.Compared with banks,micro-credit companies meets the diverse credit needs of micro and small market economy entities because of their low threshold,simple procedure and flexible operation.The paper analyzes the cooperation mechanism between banks and micro-credit companies,and discuss the condition for the cooperation between them in theory