企业非实物流动资产评估存在的问题及解决对策

通过文献研究发现,非实物流动资产是大型企业发展中不可缺少的部分,所以解决非实物流动资产(应收账款)价值评估问题迫在眉睫。本课题以评估企业非实物流动资产存在的问题为目的,对存在的问题进行一系列调查和分析,探讨企业非实物流动资产价值评估中存在的主要问题及出现这些问题的原因,从而为企业非实物流动资产评估提供建议。

资金流动决定论

经济运行过程是资金流动和实物流动过程的结合，整个经济活动一方面表现为商品的生产、分配和使用过程，另一方面则表现为资金的收入、分配和支出过程。资金，是经济活动中形成的价值量。本文以经济发展过程为主线，论述实物流动和资金流动从结合到分离，最后资金流动支配实物流动的全过程。

浅谈核定企业流动资金需要量的方法

流动资金管理是企业财务管理的一项重要职能。文章对核定资金需要量的方法进行了深入探讨 。

市场营销中商品运输的包装功能

阐述了商品在物流系统中的运输、装卸、保管、包装尺寸与物流模数的配合,以及与所包装产品的配合所产生的功能效用,并对商品运输包装进行功能分析和寻求其功能优化,达到商品销售、运输包装的合理选用。

Prevalence of porcine endogenous retrovirus in Chinese pig breeds and in patients treated with a porcine liver cell-based bioreactor

AIM： To determine the prevalence of porcine endogenous retrovirus （PERV） in various pig breeds raised in China including Chinese experimental mini-pigs by PERV-reverse transcriptase （PERV-RT enzyme）. Moreover, the potential for infection of PERV was investigated in patients treated with a bioreactor based on porcine liver cells （n = 3）. METHODS： Pig serum, liver and muscle cell-free supernatants were collected from various Chinese pig breeds. Porcine hepatocytes were isolated with a two-step perfusion method. Three patients with acute or chronic liver failure were treated with a bioartificial liver support system （BALSS） for 8-12 h and serum samples were collected from the patients before, immediately after and 30 d after treatment. RESULTS： The activities of PERV-RT enzyme in pig liver and muscle cell-free supernatants were higher than in normal human controls. PERV-TR enzyme activity did not increase in patients before and after 1 mo of treatment. PERV-RT activities were not significantly different when compared with pre-treatment group （1.544±0.155576）, the post-treatment groups （1.501±0.053507, 1.461±0.033808 and 1.6006667±0.01963 for 0, 14 and 30 d post-treatment, respectively, P〉0.05）, and normal control group （1.440±1.0641, P〉0.05）. RT enzyme activity in Chinese experimental mini-pigs was higher than in normal human control group （1.440±1.0641 U/mL, P〈0.05）, and not significantly different （P〉0.05） when compared with the pig breeds except in the muscle supernatants. All the samples including muscle and liver cell supernatants from the Chinese mini-experimental pigs and the four domestic Chinese pig breeds contained PERVs. CONCLUSION： These results suggest that the risk of PERV infection through BALSS containing porcine liver cells without immunosuppressants may be quite low. Although there were PERVs in Chinese experimental mini-pigs and porcine liver cell culture suspensions, we did not find any evidence of persistent PERV infection in patients treated with this porcine hepatocyte-based bioartificial liver.

Gene expression in rats with Barrett's esophagus and esophageal adenocarcinoma induced by gastroduodenoesophageal reflux

AIM: To study the different gene expression profiles in rats with Barrett's esophagus (BE) and esophageal adenocarcinoma (EA) induced by gastro-duodenoesophageal reflux.METHODS: Esophagoduodenostomy was performed in 8-wk old Sprague-Dawley rats to induce gastro-duodenoesophageal reflux, and a group of rats that received sham operation served as control. Esophageal epithelial pathological tissues were dissected and frozen in liquid nitrogen immediately. The expression profiles of 4 096genes in EA and BE tissues were compared to normal esophagus epithelium in normal control (NC) by cDNA microarray.RESULTS: Four hundred and forty-eight genes in BE were more than three times different from those in NC, including 312 upregulated and 136 downregulated genes. Three hundred and seventy-seven genes in EA were more than three times different from those in NC, including 255upregulated and 142 downregulated genes. Compared to BE, there were 122 upregulated and 156 downregulated genes in EA. In the present study, the interested genes were those involved in carcinogenesis. Among them, the upregulated genes included cathepsin C, aminopeptidase M, arachidonic acid epoxygenase, tryptophan-2,3-dioxygenase, ubiquitin-conjugating enzyme, cyclic GMP-stimulated phosphodiesterase, tissue inhibitor of metalloproteinase-1, betaine-homocysteine methyltransferase, lysozyme, complement 4b binding protein,complement 9 protein, insulin-like growth factor binding protein, UDP-glucuronosyltransferase, tissue inhibitor of metalloproteinase-3, aldolase B, retinoid X receptor gamma, carboxylesterase and testicular cell adhesion molecule 1. The downregulated genes included glutathione synthetase, lecithin-cholesterol acyltransferase, p55CDC,heart fatty acid binding protein, cell adhesion regulator and endothelial cell selectin ligand.CONCLUSION: Esophageal epithelium exposed excessively to harmful ingredients of duodenal and gastric reflux may develop into BE and even EA gradually. The gene expression level is different between EA and BE, and may be related to the occurrence and progression of EA.

A Preliminary Study on Hydrate Anti-agglomerant Applied in Multiphase Flow Pipeline

When new types of hydrate chemical inhibitor （such as hydrate anti-agglomerant） are used in offshore fields, some difficulties will be encountered in the pipe transportation processing design. In view of these difficulties, a horizontal flow experiment pipe loop of transparent polypropylene pipe （25.4 mm inner diameter, 20 m long） was constructed, and some experiments were conducted. The working fluids were the mixed paraffin hydrocarbons, water and condensate oil mixtures obtained from offshore oil field. Analyzing the experimental results and adopting relevant theories of liquid-solid two-phase flow, the computational method of hydrate slurry transportation in pipe was developed. For the operating conditions of a certain multiphase pipeline, by using OLGA software, this method can be used to calculate pressure drop of the multiphase flow pipelines using anti-agglomerant, which can provide support for hydrate anti-agglomerant application.

Experimental study of the flow and heat transfer of a gas–water mixture through a packed channel

Waste heat recovery from the flue gas of gasfired boilers was studied experimentally by measuring the flow and heat transfer of air and water through six kinds of packing with saturated humid air as the simulated flue gas.The experiments measured the effects of inlet air temperature, inlet air velocity and circulating water flow rate on the flow and heat transfer. The results show that higher inlet air temperatures and lower inlet air velocities lower the flow resistance and increase the heat transfer coefficient. The stainless steel packing had better surface wettability and larger thermal conductivity than the plastic packing, which enhanced the heat transfer between the water and the saturated moist air. When both the flow resistance reduction and the heat transfer enhancement were considered, the experimental results gave an optimal packing-specific surface area. A packed heat exchanger tower was designed for waste heat recovery from the flue gas of gas-fired boilers based on the experimental results which had better flow and heat transfer characteristics with lower pump and fan power consumption, more stable system operation and less thermal fluctuations compared with a non-packed heat transfer system with atomized water.