Research on the Influential Factors of the Choice of How Large Shareholder to Cope With the Crisis of Accomplishing the Performance Compensation Commitment

近年来，我国并购重组的数量和金额都迅猛增长，与此同时，承诺业绩也屡创新高。业绩补偿作为一种创新的契约形式在并购重组交易中越来越多的被采用。因此，业绩补偿承诺受到理论界和实务界越来越大的关注，而上市公司面对业绩补偿承诺的兑现危机时又是采取何种措施更成为探讨和研究的热点话题。 关于业绩补偿承诺以往的研究主要集中在相关会计处理、现金补偿和股份补偿的区别和影响以及并购后的业绩协同效应这三个方面。作为业绩补偿承诺方的大股东，基于其自身的权利和属性，无论在并购重组时对标的资产后续业绩承诺的谈判过程中，还是在承诺期对标的资产的经营管理中，甚至在业绩补偿承诺事项被触发后的补偿过程中都扮演着重要的角色。本文通...In recent years, the number and amount of mergers and acquisitions in China are rapidly growing, while the commitment to performance comes to a high level. As an innovative form of contract, performance compensation is used more and more in M & A transactions. Therefore, performance compensation commitment arouses more and more concerns of theory and practice community, and what measures to take w...学位：会计硕士院系专业：管理学院_会计硕士学号：1842014115063

互联网并购的代理人安排

从近几年中国互联网三大巨头百度、阿里巴巴、腾讯(以下简称“bAT“)几个关注度较高的并购案的梳理中,我们发现大多数情况下并购方在经营权的安排上,并没有更换被并购方的首席执行官。在控制权的安排上,甚至仍保留原有团队的控股权。传统企业的并购倾向于获得控制权,凭借控制权对被并购方的管理团队进行清理,换成并购方自己的高管组成新的管理团队,这是一种从控制权到经营权全面收归自有的方式。和传统企业并购案相比,互联网企业对控制权、经营权的理解似乎有

Comparative Analysis of Complete Mitochondrial DNA Control Region of Four Species of Strigiformes

利用Long-PCR和PrimerWalking的方法对鸮形目的短耳鸮、长耳鸮、纵纹腹小鸮、灰林鸮4种鸟类的线粒体调控区进行了全序列测定。结果表明:短耳鸮的调控区长度为3290bp;长耳鸮为2848bp;纵纹腹小鸮为2444bp;灰林鸮为1771bp。短耳鸮的调控区长度是4种鸮中最大的,并且是目前已知最大的鸟类线粒体调控区。这4种鸮类调控区的基本结构和其他鸟类相似,按照碱基变化速率的不同可以分为3个区:碱基变化速率较快的外围区域Ⅰ、Ⅲ和保守的中间区域Ⅱ。这4种鸟类调控区的3′端均存在大量的串联重复序列,短耳鸮为126bp单元重复7次和78bp单元重复14次;长耳鸮为127bp单元重复8次和78bp单元重复6次;纵纹腹小鸮有3个重复单元,分别为89bp单元重复3次、77bp单元重复4次和71bp单元重复6次;灰林鸮仅有1个单元的串联重复为78bp重复5次。调控区中串联重复序列可能是由链的滑动错配产生,另外这些重复序列都能形成热力学稳定的多重茎环二级结构,而且在重复序列中还发现一些保守基序,这说明重复序列可能具有一定的生理功能,影响调控区的调控功能从而影响线粒体基因组的复制和转录。The sequence of the whole mitochondrial (mt) DNA control region (CR) of four species of Strigiformes was obtained. Length of the CR was 3 290 bp, 2 848 bp, 2 444 bp, and 1 771 bp for Asio flammeus, Asio otus, Athene noctua, and Strix aluco, respectively. Interestingly, the length of the control region was maximum in Asio flammeus among all the avian mtDNA control regions sequenced thus far. In addition, the base composition and organization of mtDNA CR of Asio flammeus were identical to those reported for other birds. On the basis of the differential frequencies of base substitutions, the CR may be divided two variable domains, Ⅰ and Ⅲ, and a central conserved domain, Ⅱ. The 3′ end of the CR contained many tandem repeats of varying lengths and repeat numbers. In Asio flammeus, the repeated sequences consisted of a 126 bp sequence that was repeated seven times and a 78 bp sequence that was repeated 14 times. In Asio otus, there were also two repeated sequences, namely a 127 bp sequence that was repeated eight times and a 78 bp sequence that was repeated six times. The control region of Athene noctua contained three sets of repeats: a 89 bp sequence that was repeated three times, a 77 bp sequence that was repeated four times, and a 71 bp sequence that was repeated six times. Strix aluco, however, had only one repeated sequence, a 78 bp sequence that was repeated five times. The results of this study seem to indicate that these tandem repeats may have resulted from slipped-strand mispairing during mtDNA replication. Moreover, there are many conserved motifs within the repeated units. These sequences could form stable stem-loop secondary structures, which suggests that these repeated sequences play an important role in regulating transcription and replication of the mitochondrial genome.This work was supported by the National Natural Sciences Foundation of China (No. 30470936)

福建省信息经济学学科发展报告

信息经济学是信息科学的一个分支学科,是一门研究信息的经济现象及其运动变化特征的科学。该文从信息经济学学科和实际发展两个角度,梳理国内外信息经济学科发展现状,分析福建省信息经济的发展趋势,重点阐述福建省信息经济技术研发、平台建设、产业发展以及相关政策措施等方面的进展,并针对福建省信息经济发展存在的问题,提出相应的对策建议

类泛素蛋白及其中文命名

泛素家族包括泛素及类泛素蛋白,约20种成员蛋白.近年来,泛素家族领域取得了迅猛发展,并已与生物学及医学研究的各个领域相互交叉.泛素家族介导的蛋白质降解和细胞自噬机制的发现分别于2004和2016年获得诺贝尔奖.但是,类泛素蛋白并没有统一规范的中文译名. 2018年4月9日在苏州召开的《泛素家族介导的蛋白质降解和细胞自噬》专著的编委会上,部分作者讨论了类泛素蛋白的中文命名问题,并在随后的\"泛素家族、自噬与疾病\"(Ubiquitinfamily,autophagy anddiseases)苏州会议上提出了类泛素蛋白中文翻译草案,此草案在参加该会议的国内学者及海外华人学者间取得了高度共识.冷泉港亚洲\"泛素家族、自噬与疾病\"苏州会议是由美国冷泉港实验室主办、两年一度、面向全球的英文会议.该会议在海内外华人学者中具有广泛影响,因此,参会华人学者的意见具有一定的代表性.本文介绍了10个类别的类泛素蛋白的中文命名,系统总结了它们的结构特点,并比较了参与各种类泛素化修饰的酶和它们的生物学功能.文章由45名从事该领域研究的专家合作撰写,其中包括中国工程院院士1名,相关学者4名,长江学者3名,国家杰出青年科学基金获得者18名和美国知名高校华人教授4名.他们绝大多数是参加编写即将由科学出版社出版的专著《泛素家族介导的蛋白质降解和细胞自噬》的专家

a component deployment framework supporting dynamic reconfiguration

基于构件的开发(Component-Based Software Development,简称CBSD)逐渐成为创建大型可扩展系统的一种重要的开发方式,同时对基于构件的软件系统的灵活性和适应性的要求也越来越高;而能够动态重配置的构件系统可以满足这种不断增长的需求.文章提出了一种支持系统动态重配置的构件部署框架(Component Deployment Framework)和相应的构件模型,实现了在系统运行时动态地添加、删除和替换构件,而且这些任务都是由构件部署框架自动完成的,对构件开发者透明,减轻了构件

简化Kalina 循环系统的热力学分析

提出了一种简化Kalina 循环发电系统, 该系统以净功率、电力产率、热效率和换热面积比率为性能指标, 分析了氨水溶液质量分数、循环倍率、热源温度、冷源温度和换热器端部温差对性能指标的影响。结果表明, 氨水溶液的质量分数可以改变循环系统的性能; 循环系统存在最佳的循环倍率约为4, 对应的氨水溶液质量分数差范围为12% ~ 13%; 提高溶液换热器端部温差, 可使电力产率增加, 但系统热效率降低

The Study Compar ed the Loyalty of Member Fans to Nonmember Fans of Professional Football Club when Viewing Games at Their Home Stadium

通过对北京国安足球俱乐部256名会员球迷和246名非会员球迷进行消费行为性忠诚度和消费性意向忠诚度两个维度的现场问卷调查,以比较两类球迷的主场比赛消费忠诚度。研究结果显示,在消费主场比赛时会员球迷的行为性忠诚度和意向性忠诚度均显著高于非会员球迷,因此推论会员球迷的主场比赛消费忠诚度高于非会员球迷。认为造成两类球迷主场比赛消费忠诚度差异的主要影响因素源自球迷的经济和情感方面。Abstract: The aim of this study is to compare the difference in consume behavioral loyalty and consume intentional loyalty between 256 member fans and 246 non- member fans from Beijing Guoan Football Club. The results showed that the behavioral and intentional loyalties of member fans were significantly higher than that of the non- member fans when fans went to the home stadium to view the home team matches. So we deduced that the member fans home team loyalty was higher than the non- member' s and it was believed that the two main reasons for the differences were economic and emotional factors

蔷薇科Docynia之中文名宜为“多依属”

科学志书属于社会文化基础工程,影响巨大,为便于文化传播,其分类名称宜采用易输入的规范汉字。分布在我国云南、四川、贵州有较好开发前景的蔷薇科Docynia属乔木,结实率较高,果实类似小苹果,有不规则钝棱(图1)。此属全球有5种,中国2种。其中文名用了生僻、难写的汉字"栘"。《中国植物志》(中国科学院中国植物志编辑委员会,1974)在脚注中标出此中文属名来源于1958年出