合并理论

讨论了正则序类逻辑Institution中合并理论与各因子理论的初始和终结语义。

The correspondence among initial ( terminal ) semantics of glued theories and factor theories in Institution of regular order-sorted equational logic is clarified .

企业合并理论与实务分析

Analysis on the Theoretical and Practical Aspects of Merger of Companies

论企业合并理论框架对会计实务的影响

The Effect of Enterprise Combination Theory on The Accounting Practice

该算法以图论和遗传算法中小生境合并理论为基础。

The algorithm is based on graph theory and microhabitat theory in genetic algorithm .

合并理论主要有母公司理论、实体理论与所有权理论。

The combined theory consists of parent company theory , entity theory and ownership theory .

不同合并理论的选择关系到合并报表的最终编制结果及其所提供信息的质量。

Consolidation theory choice relates to the final results of the combined statements and the quality of the provided information .

从而使得不同合并理论的特点更加清晰直观。最后，我国合并理论的选择。

Make different characteristics of consolidation theory more clear and more intuitive . Finally , choose consolidation theory in China .

同时，本文提出了临界气泡半径理论，边缘合并理论及临界液滴理论。

At the same time , this work also advanced the theories of the critical radium , the edge coalescence and critical droplets radium .

首先对所有者观、主体观和母公司观这三大合并理论进行了比较分析，并探讨了这三大理论各自的优缺点。

Firstly , the author explains the proprietor theory , the entity theory and the parent company theory , and then , compares the above theories .

本文主要分析了该准则的合并理论和合并范围，指出合并理论应侧重实体理论，合并范围应强调实质性控制。

This paper analyzes the consolidation theory and scope , and point out that the consolidation theory should emphasize entity theory and the consolidation scope should emphasize substantive control .

第六章结合我国现有企业合并理论研究和实务操作现状，对我国现行企业合并会计准则运用进行分析评价，并且提出了相应的政策建议，以期为企业合并政策与实务规范提供借鉴。

Chapter ⅵ takes into account of our current research of mergers and practice situation , evaluates the existing Accounting Standards , and put forward relevant recommendations , to propose reference standard for policies and practices on the business combination .

分别介绍了母公司理论、实体理论和所有权理论的主要观点和各自特点，并找出他们的优缺点，进一步选择最为合理的合并理论&实体理论；

The author Introduced the main standpoint and characteristics of the parent-company Theory , the entity Theory and the contemporary theory respectively , and find out their merit and shortcoming , further choose the most reasonable consolidation theory - entity Theory ;

首先，利用带时间参量的上下文的状态变迁来描述动态环境的变化，并根据进程代数的合并理论，采用合成简单环境状态变迁的方法来实现对复杂环境状态变迁的描述。

Making use of the state transition of context with time parameter , it describes the dynamic environment changes . And according to the process-algebra combination theory , it implements the description of the complex environment by synthesizing simple environment states .

本文意在通过对不同合并理论的比较，找出较为合理并适合我国国情的那一种，并在此理论的指导下进一步解决合并操作的首要问题：合并范围问题，期望能对合并实践有些许帮助。

This thesis 's idea is to compare the different consolidated theories , and find out one consolidated statement that is more reasonable and suit to the states of our country , and further resolve the first important problem of consolidation scope .

本研究的意义在于对那些初步ABC设计中大量的、资源费用较少、差异较大、重要程度较低的成本动因提供了合并的理论依据。

The insight of this research lie in that it provides theory base for the combination of a great deal of difference cost drivers that bring less resources expenses and is unimportant in initial ABC designs .

第二部分介绍了企业合并基础理论和创业板上市与流程。

The second part introduces the basic theory and business combination gem listing and process .

电力系统状态估计可观测性分析中关于量测岛合并的理论分析

Theory analysis about measurement islands ' combination in observability analysis in power system state estimation

目前，我国税务部门对企业合并的理论准备和管理经验不足，在政策制定上存在一定的缺陷。

At present , owing to the poor theoretical preparation and lack of administrative experience , there are some defects concerning the policy making .

然而对少数股东权益的不同观点导致了不同的合并报表理论，而不同合并理论又对合并报表产生了不同的影响，进而影响了合并理论的选择。

However , the different views on minority shareholder rights led to different consolidation theory , and which has affected the consolidation theory choice .

当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。

Nowadays , there are three main methods to prepare consolidated financial statements , which are called proprietary theory , parent company theory and entity theory .

但是，在规定企业集团单一会计主体的界限时，却有着不同的观念，从而形成了三种不同的合并报表理论。

But there are different points of view to formulate the boundary of main body and therefore there are three different kinds of theory of combined report .

在此基础上对环境权和自然资源权合并的理论与现实基础、合并后的法权名称、概念等问题进行了研究。

Then the author the author makes a study on theory and realism base of oneness of environment law and natural resources law , name and conception of combined legal rights .

最后，将以上两步合并，理论与实践相结合，对其现行的经营战略进行验证，并为公司经营提出具有建设性的意见和建议。

In the end , this thesis integrates the two parts , which are namely theory and practice , to validate company business strategy , in order to provide constructive suggestions for the company .

通过对上述理论的研究分析，指出了企业合并的理论基础并不牢固，同时奠定了对企业合并进行法律规制的理论基础。

Through researching and analysing to above-mentioned theories , have pointed out the theoretical foundation that business enterprises merge is not firm , established and merged the theoretical foundation which carry on the legislation regulation to enterprises at the same time .

村庄合并的理论分析。首先，总结了村庄合并的涵义和分类；其次，介绍了土地升值补偿机制、规模经济理论和人地关系协调论；最后，对村庄合并的人口规模进行了探讨。

The second part makes a summary of the meaning and classification of village merger , introduces the compensation mechanism of land appreciation , scale economy and the coordination between people and land , and analysis the population size of village .

同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。

This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements , historical cost principle , accounting postulate and book recording currency . Many opinions are new and first brought forward .

逻辑推理与算术运算合并系统的理论分析

A Theoretical Analysis of Combining System from Logical Reasoning to Arithmetic

理论篇对合并会计报表理论进行了再探讨。

The theory part studies the consolidated financial statement theory deeply .

收买法下三种合并财务报表理论比较

Three kinds of consolidated financial statement under the purchase method

完善我国合并会计报表理论与实务的思考

Thoughts on the principles and practice of the consolidated financial statement system