Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital market...Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital markets. In our business combination there are two accounting methods, namely the equity method under the same control and the purchase method under the same control. This article on the basis of merger accounting methods, analysis the difference of the two methods, and describes the current problems existing in the practice, and puts forward corresponding countermeasures.展开更多
Long steel piles with large diameters have been more widely used in the field of ocean engineering. Owing to the pile with a large diameter, soil plug development during pile driving has great influences on pile drive...Long steel piles with large diameters have been more widely used in the field of ocean engineering. Owing to the pile with a large diameter, soil plug development during pile driving has great influences on pile driveability and bearing capacity. The response of soil plug developed inside the open-ended pipe pile during the dynamic condition of pile-driving is different from the response under the static condition of loading during service. This paper addresses the former aspect. A numerical procedure for soil plug effect prediction and pile driveabihty analysis is proposed and described. By taking into consideration of the pile dimension effect on side and tip resistance, this approach introduces a dimensional coefficient to the conventional static eqnihbrium equations for the plug differential unit and proposes an improved static equity method for the plug effect prediction. At the same time, this approach introduces a simplified model by use of one-dimensional stress wave equation to simulate the interaction between soil plug and pile inner wall. The proposed approach has been applied in practical engineering analyses. Results show that the calculated plug effect and pile driveabihty based on the proposed approach agree well with the observed data.展开更多
文摘Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital markets. In our business combination there are two accounting methods, namely the equity method under the same control and the purchase method under the same control. This article on the basis of merger accounting methods, analysis the difference of the two methods, and describes the current problems existing in the practice, and puts forward corresponding countermeasures.
基金supported by the National Natural Science Foundation of China (Grant No.50309009)the National High Technology Research and Development Program of China(863 Program,Grant No.2004AA616100)
文摘Long steel piles with large diameters have been more widely used in the field of ocean engineering. Owing to the pile with a large diameter, soil plug development during pile driving has great influences on pile driveability and bearing capacity. The response of soil plug developed inside the open-ended pipe pile during the dynamic condition of pile-driving is different from the response under the static condition of loading during service. This paper addresses the former aspect. A numerical procedure for soil plug effect prediction and pile driveabihty analysis is proposed and described. By taking into consideration of the pile dimension effect on side and tip resistance, this approach introduces a dimensional coefficient to the conventional static eqnihbrium equations for the plug differential unit and proposes an improved static equity method for the plug effect prediction. At the same time, this approach introduces a simplified model by use of one-dimensional stress wave equation to simulate the interaction between soil plug and pile inner wall. The proposed approach has been applied in practical engineering analyses. Results show that the calculated plug effect and pile driveabihty based on the proposed approach agree well with the observed data.
