Optimizing the Financing and Integration of the Company Mergers and Acquisition

大型并购特别是跨国并购往往有两大难题，一是巨额的并购资金从何而来；二是企业并购后的整合与运营。迎战这两大难题是本文的行文出发点。本文是一篇应用性论文，它力求能为中国并购实务界提供系统性理论参考以及实务经验的借鉴。本文以产业演进作宏观统筹，并购原则和标准步骤作为引导，着重研究并购方法和融资结构以及整合优化。本文第一章分析产业演进的规律和各演进阶段的并购经验，以及企业如何据以确定并购战略。第二章简要阐述并购原则和并购经验性的标准步骤，为本文后续章节提供系统思维。第三章研究并购方式的选择和并购融资方案的优化，提供了中外并购前沿的实践经验，结合案例进行实战研究。并购方法有六种，这六种方法可以单独或混合...There are two tough issues in the big mergers and acquisitions, especially the M&A aboard. One problem is about the source of the money, the other is about the integration and the operation after the merger. To tackle the two difficult problems is the intention of the thesis. This thesis is an application article, which aims to provide some systematical theory and practical experiences as the ...学位：工商管理硕士院系专业：管理学院会计系_会计学学号：20031106

The Role of Quality Control Circle in Shortening the Waiting Time of the First Infusion to the Clinical Department

目的探索品管圈在缩短静配中心首批输液送到临床科室等候时间中的作用,提高静配中心工作效率,提高临床科室和患者满意度,提高药学服务质量。方法成立品管圈小组,选定品管圈主题,依据品管圈基本方法开展品管圈活动。对静配中心首批输液送到临床科室等候时间长进行原因分析,找出影响因素,制定并实施对策,分析活动持续改进后的效果。结果开展品管圈活动后,有形成果中改进流程前后对比,平均每袋输液配置的时间缩短了0.2分钟。规范医嘱,利用信息技术输液批次系统上线前后对比,准时出科的科室数量比例提高了28.65%。优化物流,增加人员配送,平均每天的物流时间缩短了20.5分钟。无形成果中在患者满意度、输液及时准确性、临床投诉次数、药师责任心、团队合作能力等都有正向提高,显著缩短首批输液送到临床科室的等候时间。结论品管圈促进了输液质量的持续改进,提高了静配中心全体员工的合作能力,对静配中心的管理具有重大意义。Objective To explore the role of quality control circle in shortening the waiting time of the first infusion to the clinical department and improve the work efficiency of static allocation center, the satisfaction of clinical departments and patients as well as the quality of pharmaceutical care. Methods A quality control circle group was set up, the subject of quality control circle was select and quality control circle activities according to the basic method of quality control circle was carried out. The reasons for the long waiting time of the first infusion to the clinical department were analyzed, the influencing factors were found, and the countermeasures were formulated and analyzed, and the effect of continuous improvement was analyzed. Results After carrying out the quality control circle activities, the improvement process of tangible results was compared with before and the average time of each bag infusion configuration was shortened by 0.2 minutes. With the standard physician order,after the use of information technology and infusion batch system, the proportion of punctual delivery to departments wasincreased by 28.65%. The hospital had optimized the logistics and increased the delivery personnel so that the average daily logistics time had been shortened by 20.5 minutes.In the intangible achievement,the degree of patient satisfaction, timely and accurate transfusion, the number of clinical complaints, pharmacists＇ sense of responsibility and team cooperation ability were positively improved which significantly shortened the waiting time of the first infusion to the clinical department. Conclusion Quality control circle promotes the continuous improvement of infusion quality, improves the cooperationability of all personnel in static distribution center and is of great significance to the management of static distribution center

衍生金融工具会计问题探讨

衍生金融工具是在传统金融工具(货币、外汇存贷款、股票、债券等)的基础上衍生出来的, 通过预测股价、利率、汇率等未来行情走势,采用支付少量保证金或权利金签订远期合同或互换不同金融商品等交易形式的新兴金融工具。它是金融自由化和

基于ARM920T的HIRFL-CSR前端总线控制器FBC-01

本文论述用于兰州重离子加速器冷却存储环(HIRFL-CSR)控制系统的前端总线系统控制器FBC-01的硬件设计。该控制器是基于0.8mmBGA封装的AT91RM9200(ARM9)处理器,运行嵌入式LINUX操作系统。控制器可以连接标准的VGA显示器、键盘、鼠标,具有通用的10M/100M以太网接口、USB接口、RS-232接口、485接口、CANBUS接口。可以带SD卡、CF卡存储器。该控制器采用现场可编程的FPGA器件设计背板接口,并采用具有64mA高驱动能力的总线驱动器,不仅符合VME规范的电气要求,而且具有灵活的接口信号定义可编程能力,是HIRFL-CSR控制系统的关键部件

A Survey on the Ways to Chinese Accounting Postgraduate Education ——An Investigation Report of the Cultivation of MA Candidates in Accounting in China

本文以会计学硕士研究生培养为研究对象,通过对中国11所高校的在读会计学硕士研究生的问卷调查,从培养目标、培养方式、导师制、课程设置等多方面分析了会计学硕士培养中要解决的当务之急,最后为缩小会计学硕士生自身期望与现实的差距提出了相应建议。On the basis of the results of a questionnaire survey about accounting postgraduate education in 11 Chinese universities, we make an analysis into some important issues in accounting postgraduate education from such aspects as objectives, teaching methods, tutorial system and courses design. Some suggestions about bridging the gap between the expectation of the postgraduate candidates and the social reality are put forward

MOCVD生长的平面型InGaAs/InP PIN光电探测器件

讨论了采了MOCVD技术生长的平面型InGaAs／InP PIN器件的光学特性及制备工艺。通过引入InP窗口层并制备合适的抗反射膜, 提高了器件的量子效率, 达到～90％, 采用平面型结构有可能改善器件的稳定性和可靠性。图3参

谐振子几何结构不同导致的水表面波各向异性

利用高速摄像与Tracker视频追踪技术,并结合粒子图像测速处理及数值模拟方法,研究了水波发生振子在周期性振动过程中对水面漂浮物的排斥或牵引作用及漂浮物的运动轨迹,揭示了不同几何结构的振子产生的流体表面波各向异性的现象。实验发现表面波对漂浮物的作用主要取决于振子的几何结构,具体表现为圆柱体振子对表面漂浮物只存在排斥的作用,三棱柱振子在棱柱角的对应方向上对漂浮物存在定向牵引作用且在其他方向上存在排斥作用。进一步研究表明振子几何结构的不同致使其对水表面漂浮物既有排斥也有定向牵引,导致表面波对漂浮物的排斥或牵引现象在不同的波线上呈现各向异性

产量与经济效益共赢的高效生态农业模式:以弘毅生态农场为例

化学物质的大量投入以及元素不能循环导致农田生态系统退化,耕地质量和产量均呈下降趋势,食物链受到污染.本研究从低产田开始,通过秸秆养牛、腐熟牛粪还田恢复地力;以物理+生物方法控制虫害;以人工+机械管理杂草,停用农药、化肥和除草剂,同时不用地膜、人工合成激素、转基因种子生产优质安全食品,并在线上与线下销售.10年的长期实验结果表明,所在村庄农田生态环境改善,减少农药用量58.3%;物理+生物控虫效果明显,每盏灯年捕获量从2009年的33 kg下降到2014年的2.1 kg,下降93.8%;年消耗秸秆1000 t,秸秆利用率从1.1%提高到62.5%.有机肥还田提高了土壤生物多样性,有机果园蚯蚓数量317条m~(-2),而普通果园只有16条m~(-2);大量有机肥还田(75 t hm~(-2)),土壤有机质从实验初期的0.7%提高到2.4%.粮食产量从最初的11.43 t hm~(-2)提高到目前的17.43 t hm~(-2),其中冬小麦(Triticum aestivum)、夏玉米(Zea mays)、大豆(Glycine max(Linn.)Merr.)和花生(Arachis hypogaea Linn.)产量分别超出山东省平均水平42.6%,60.9%,32.2%和38.1%.由于质量好,产品已销售往除西藏以外的30个省、市、自治区,经济效益明显,平均每公顷效益是普通农田的3~5倍,带动所在村庄67户农民从事高效生态农业.本研究可为国家制定生态农业发展规划、精准扶贫、农村环境保护等提供科学依据