兼并收购的商誉会计规范研究

经济生活中越来越多的企业并购活动给商誉会计理论和实践带来一系列需要研究的新问题，并购时会计处理方法的两种选择直接决定商誉的确认和计量，使用不同的方法确定目标企业价值对商誉会计有不同的影响，对企业并购中的负商誉发生的原因与内涵进行了分析，同时建议对企业的自创商誉进行确认，给出了一种新的确认自创商誉的会计计量方法。     

A success story: A large urban district offers a working model for implementing multisensory teaching into the resource and regular classroom

A large urban school district contracted with a private nonprofit educational foundation to train 126 special education resource teachers in the last three years in an Orton-Gillingham-based program. These teachers are currently teaching learning-disabled students in groups of 8–10 at the elementary level and 10–13 students at the secondary level. Learning-disabled students who qualify for Special Education, either in reading or spelling, or both, are receiving the instruction. The teachers took a Basic Introductory Class (90 hours of Advanced Academic Credit offered by the Texas Education Agency, or six hours of graduate credit at a local university) in order to teach the program in the resource setting. A two year Advanced Training included annual on-site observations, two half-day workshops each fall and spring, and a two-day advanced workshop in the second summer. First grade teachers, one selected from each of the 164 campuses, supervisors, and principals attended a 25-hour course on “Recognizing Dyslexia: Using Multisensory Teaching and Discovery Techniques.” The first grade teachers and special education resource teachers collaborated to provide inservice training for their colleagues. Research, conducted by the district’s Research Department, reveals statistically significant gains in reading and spelling ability for the learning-disabled resource students as measured by the Woodcock Reading Mastery Test-Revised, and the Test of Written Spelling.     

Copyright or copyleft?: An analysis of property regimes for software development

Two property regimes for software development may be distinguished. Within corporations, on the one hand, a Private Regime obtains which excludes all outsiders from access to a firm's software assets. It is shown how the protective instruments of secrecy and both copyright and patent have been strengthened considerably during the last two decades. On the other, a Public Regime among hackers may be distinguished, initiated by individuals, organizations or firms, in which source code is freely exchanged. It is argued that copyright is put to novel use here: claiming their rights, authors write ‘open source licenses’ that allow public usage of the code, while at the same time regulating the inclusion of users. A ‘regulated commons’ is created. The analysis focuses successively on the most important open source licenses to emerge, the problem of possible incompatibility between them (especially as far as the dominant General Public License is concerned), and the fragmentation into several user communities that may result.     

Language and theory of mind: a study of deaf children

Theory-of-mind (ToM) abilities were studied in 176 deaf children aged 3 years 11 months to 8 years 3 months who use either American Sign Language (ASL) or oral English, with hearing parents or deaf parents. A battery of tasks tapping understanding of false belief and knowledge state and language skills, ASL or English, was given to each child. There was a significant delay on ToM tasks in deaf children of hearing parents, who typically demonstrate language delays, regardless of whether they used spoken English or ASL. In contrast, deaf children from deaf families performed identically to same-aged hearing controls (N=42). Both vocabulary and understanding syntactic complements were significant independent predictors of success on verbal and low-verbal ToM tasks.     

Variation in Valuation: How Research Groups Accumulate Credibility in Four Epistemic Cultures

Minerva - This paper aims to explore disciplinary variation in valuation practices by comparing the way research groups accumulate credibility across four epistemic cultures. Our analysis is based...     

Aerobic fitness and physical activity are inversely associated with body fat,dyslipidemia and inflammatory mediators in children and adolescents living with HIV

This study aimed to investigate if moderate to vigorous physical activity (MVPA) and aerobic fitness are associated with cardiovascular risk factors in HIV+ children and adolescents. Sixty-five children and adolescents (8 to 15 years) provided minutes of MVPA measured by accelerometers and peak oxygen uptake (peak VO₂) by breath-by-breath respiratory exchange. Cardiovascular risk factors were characterized by body fat, blood pressure, total cholesterol, HDL-c, LDL-c, triglycerides, glucose, insulin, C-reactive protein (CRP), interleukin (IL)-6, tumor necrosis factor-alpha (TNF-α) and carotid intima-media thickness. Results indicated that higher MVPA was associated with lower values of total (β = ?3.566) and trunk body fat (β = ?3.495), total cholesterol (β = ?0.112) and LDL-c (β = ?0.830). Likewise, higher peak VO₂ was associated with lower total (β = ?0.629) and trunk body fat values (β = ?0.592) and levels of CRP (β = ?0.059). The physically active participants had lower total cholesterol (?24.4 mg.dL^?1) and LDL-c (?20.1 mg.dL^?1) compared to participants judged to be insufficiently active. Moreover, participants with satisfactory peak VO? showed lower total (?4.1%) and trunk (?4.3%) body fat, CRP (?2.3 mg.L^?1), IL-6 (?2.4 pg.mL^?1) and TNF-α (?1.0 pg.mL^?1) compared to low peak VO₂ peers. High levels of MVPA and aerobic fitness may prevent developing of cardiovascular risk factors in children and adolescents HIV+.