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问询函视角下资产评估问题研究

中国资产评估 2024年第2期 46-53页

作者：刘禹秀叶冰影天源资产评估有限公司浙江杭州310000

并购重组问询函能够有效降低资本市场投资者和上市公司之间的信息不对称,是各行业专家基于专业知识和行业经验的判断,有助于提高信息透明度。资产评估专业人员研究问询函中的相关问题,能够挖掘并购价值评估存在的风险点,为其未来承做项... 详细信息

并购重组问询函能够有效降低资本市场投资者和上市公司之间的信息不对称,是各行业专家基于专业知识和行业经验的判断,有助于提高信息透明度。资产评估专业人员研究问询函中的相关问题,能够挖掘并购价值评估存在的风险点,为其未来承做项目提供有益参考。因此,本文以问询函中关于资产评估的问题为研究对象,归纳和总结问询函蕴含的规律,通过研究发现:交易所提出的资产评估相关问题同时兼具普适性和特殊性,既有宏观的估值合理性问题,也要求分析具体的参数或者特殊事项;收益法相关问题较多,这与采用收益法定价的并购活动多相吻合。资产基础法主要涉及重要资产的合法合规性问题,相关参数合理性问题。市场法因其参数确定存在难度,使其各个参数均会被关注。本文从监管问询视角研究资产评估执业过程中存在的问题,发现存在的规律,提醒资产评估专业人员在承做项目时应关注的重点,这能够有效降低资产评估执业风险,具有重要的现实意义。

关键词：问询函资产评估并购重组

Heuristic algorithm based on the principle of minimum total potential energy(HAPE):a new algorithm for nesting problems

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Journal of Zhejiang University-Science A(Applied Physics & Engineering) 2011年第11期12卷 860-872页

作者： Xiao LIU Jia-wei ye School of Civil and Transportation Engineering South China University of Technology Guangzhou 510640 China

We present a new algorithm for nesting *** equally spaced points are set on a sheet,and a piece is moved to one of the points and rotated by an *** the point and the rotation angle constitute the packing attitude of the *** propose a new algorithm named HAPE(Heuristic Algorithm based on the principle of minimum total Potential Energy) to find the optimal packing attitude at which the piece has the lowest center of *** addition,a new technique for polygon overlap testing is proposed which avoids the time-consuming calculation of no-fit-polygon(NFP).The detailed implementation of HAPE is presented and two computational experiments are *** first experiment is based on a real industrial problem and the second on 11 published benchmark *** a hill-climbing(HC) search method,the proposed algorithm performs well in comparison with other published solutions.

关键词： Packing Cutting Nesting Irregular Heuristic algorithm Minimum total potential energy

基于赤藓糖磷酸铵的耐碱洗阻燃Lyocell纤维制备及性能研究

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高分子通报 2024年第1期37卷 96-104页

作者：周兰阳叶小波方斌孙义民武汉工程大学等离子体化学与新材料湖北省重点实验室武汉430205 当阳市鸿阳新材料科技有限公司当阳444100

通过赤藓糖醇与磷酸和尿素反应,合成赤藓糖醇磷酸铵(EPA),并将其作为一种新型无卤阻燃剂,以双氰胺为催化剂,通过浸渍焙烘工艺整理到Lyocell纤维上,制得EPA-Lyocell阻燃纤维。EPA-Lyocell的极限氧指数(LOI)达到45.3%,远高于纯Lyocell纤维... 详细信息

通过赤藓糖醇与磷酸和尿素反应,合成赤藓糖醇磷酸铵(EPA),并将其作为一种新型无卤阻燃剂,以双氰胺为催化剂,通过浸渍焙烘工艺整理到Lyocell纤维上,制得EPA-Lyocell阻燃纤维。EPA-Lyocell的极限氧指数(LOI)达到45.3%,远高于纯Lyocell纤维的17%,阻燃效果明显。EPA-Lyocell纤维经过20次水洗循环后,LOI为39.2%,以20 g/L的碳酸钠溶液洗涤20次后,LOI仍能达到34.3%,可作为一种具有优异耐久性的Lyocell阻燃纤维。

关键词： Lyocell纤维赤藓糖醇磷酸铵阻燃纤维耐碱洗

推动数字经济与实体经济的深度融合——逻辑机理、现实挑战与路径选择

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国家现代化建设研究 2024年第3期3卷 136-145页

作者：叶建亮吕阳浙江大学杭州310058

加快实体经济和数字经济发展、促进实体经济与数字经济进一步深度融合,是经济高质量发展的强大内生动力,是建设现代化产业体系的必然要求,也是助力社会主义现代化建设的有力保障。在数字经济与实体经济融合程度不断加深的过程中,存在着... 详细信息

加快实体经济和数字经济发展、促进实体经济与数字经济进一步深度融合,是经济高质量发展的强大内生动力,是建设现代化产业体系的必然要求,也是助力社会主义现代化建设的有力保障。在数字经济与实体经济融合程度不断加深的过程中,存在着数据要素流动不通畅、数字经济与实体经济融合不均衡、技术支撑要素储备不充足、数字经济生态体系不健全等制约因素。未来的优化路径主要在于:加强数字基础设施建设、促进数据要素流通、推动产业数字化升级、加强数字化人才培养、完善政策体系和监管机制。

关键词：数字经济实体经济深度融合路径选择

Theoretical Study on Photoisomerization of 2-Methylfuran to 3-Methylfuran

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Chinese Journal of Structural Chemistry 2006年第6期25卷 681-688页

作者： WANG Yan-Xia ye Song Department of Chemistry Yunnan University Kunming 650091 China

In the present work, the photoisomerization of 2-methylfuran to 3-methylfuran is investigated with the complete active space SCF （CASSCF） molecular orbital method. Geometries of minima and transition states on the excited and ground states are fully optimized at the CAS level with a 6-3 IG＊ basis set. A multireference MP2 algorithm that has been implemented in Gaussian is used to correct the energetics for dynamic correlation. The topology and reaction funnels of the singlet, triplet （S0, T1, T2） and potential energy surfaces have been characterized along the reaction coordinates corresponding to the mechanism. The reaction proceeds via two diradical intermediates, one intermediate product and four transition states. The two diradical S 1/T2 and T1/S0 energy surface crossing points are located along the reaction path and a T1/T2 conical intersection is also located. From this point the reaction soon returns to T1 surface. It is the most reasonable that the intersystem crossing from T1 to S0 takes place.

关键词： CASSCF photoisomerization intersystem crossing point reaction path

MCGDM model using uncertain linguistic consistency sets of single andinterval linguistic term multivalued sets

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Journal of Management Analytics 2022年第3期9卷 351-368页

作者： Jun ye School of Civil and Environmental Engineering Ningbo UniversityNingboPeople’s Republic of China

This paper presents hybrid linguistic expressions and operations for the hybridlinguistic multiple criteria group decision making (MCGDM) issue withidentical and/or different single and interval linguistic term values. First, wepropose a single and interval linguistic term multivalued set/element (SILTMS/SILTME) and develop a consistency measure of SILTMEs based on Shannonentropy to measure the consistency degree of single and interval linguistic termvalues in SILTME. Second, we converse SILTMS/SILTME into an uncertainlinguistic consistency set/element (ULCS/ULCE) in terms of the mean andconsistency measure of SILTMEs to reasonably perform operations betweendifferent information forms/sequence lengths in SILTMSs. Third, we definesome operations of ULCEs and the expected values and sorting rules ofULCEs. Fourth, we present the ULCE weighted mean and geometric operatorsand their characteristics. Finally, we develop a MCGDM model using theweighted mean operation of the two operators and apply it in the mine safetyassessment.

关键词： Single and interval linguistic term multivalued set Uncertain linguistic consistency set Uncertain linguistic consistency element weighted aggregation operation Group decision making

Mesoscopic analysis of the utilization of hardening model for a description of softening behavior based on disturbed state concept theory

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Journal of Zhejiang University-Science A(Applied Physics & Engineering) 2008年第9期9卷 1167-1175页

作者： Jian-ye ZHENG An-li WU Guangzhou Metropolis Construction Commission Guangzhou 510030 China College of Civil Engineering and Architecture lnner Mongolia University of Technology Hohhot 010051 China

Mesoscopic characteristics of a clayey soil specimen subjected to macroscopic loading are examined using a medi- cal-use computerized tomography (CT) instrument. Disturbed state concept (DSC) theory is based on the utilization of the hard- ening model. DSC indirectly describes material behavior by claiming that the actual response of the material is expressed in terms of the relative intact (RI) response and the fully adjusted (FA) response. The occurrence of mesoscopic structural changes of material has similarities with the occurrence of a macroscopic response of the material under loadings. In general, the relative changing value of a softening material is three to five times more than that of a hardening material. Whether special zones exist or not in a specimen cross section does not affect the following conclusion: hardening material and softening material show me- chanical differences with CT statistical indices values prominently changing, and the change is related to the superposing of a disturbance factor. A new disturbance factor evolution function is proposed. Thus, mesoscopic statistical indices are introduced to describe macroscopic behavior through the new evolution function. An application of the new evolution function proves the effectiveness of the amalgamation of a macroscopic and a mesoscopic experimental phenomenon measurement methods.

关键词： Constitutive model Disturbed state concept (DSC) Computerized tomography (CT) Softening

文脉传承视角下长垣西街更新改造设计策略研究

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小城镇建设 2024年第1期42卷 41-49页

作者：黎靓叶·布仁中国建筑设计研究院有限公司建筑一院中国建筑设计研究院有限公司建筑一院三所

城市特色是每个城市经济社会发展、文化集聚、历史传承的外在表现。在城市更新中,如何全面发现该区域独特的人文和自然景观特点并将其创新提升是城市建设发展的关键问题。本文在文脉传承的视角下,以河南省新乡市长垣西街为例,从改造模... 详细信息

城市特色是每个城市经济社会发展、文化集聚、历史传承的外在表现。在城市更新中,如何全面发现该区域独特的人文和自然景观特点并将其创新提升是城市建设发展的关键问题。本文在文脉传承的视角下,以河南省新乡市长垣西街为例,从改造模式、现实需求、技术路径等方面探索历史街区改造的策略与实践方式;分析文脉传承与历史街区更新的关系,提出历史街区综合整治、品质提升的具体措施,把传统文化深入地传承到街区生态改造和建筑景观更新中,形成构建多维空间体系、规划多段时间体系、控制合理经济价值的空间体系改造策略,建立居民自发改造机制、形成触媒点引导整体改造的分期建设实施策略,精细化管控街道网络、传承历史街区空间形制、塑造街区空间性格的公共空间改造策略,以及延续传统建筑形制记忆、保存历史遗迹文化实体的建筑风貌改造策略,为同类城市重点街区改造提供借鉴与参考。

关键词：历史街区更新改造文脉传承长垣西街

社交媒体应用、吸收能力与企业综合创新来自中小微企业的经验证据

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财务研究 2024年第3期 38-51页

作者：曾雪云叶滨北京邮电大学经济管理学院

中小微企业如何利用社交媒体进行知识的获取及转化吸收,进而实现创新发展?本文基于动态能力理论,收集371家中小微企业的调查数据,研究发现:(1)社交媒体应用促进了中小微企业的综合创新;(2)社交媒体应用增强了潜在吸收能力和现实吸收能力... 详细信息

中小微企业如何利用社交媒体进行知识的获取及转化吸收,进而实现创新发展?本文基于动态能力理论,收集371家中小微企业的调查数据,研究发现:(1)社交媒体应用促进了中小微企业的综合创新;(2)社交媒体应用增强了潜在吸收能力和现实吸收能力;(3)潜在吸收能力和现实吸收能力均在社交媒体应用与企业综合创新之间起部分中介作用;(4)创新氛围会促进吸收能力与企业综合创新之间的正向关系,并存在被调节的中介效应。本文进一步以科创板与创业板上市公司为研究对象,在面板数据和截面数据两个维度上进行实证检验,相关结论仍然成立。以上结论揭示了社交媒体赋能中小微企业综合创新的吸收能力机理,具有重要实践意义。

关键词：中小微企业社交媒体应用吸收能力创新氛围综合创新