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交易案例比较法在企业价值评估中的应用——基于并购重组案例的研究 被引量:1
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作者 刘灿灿 徐明瑜 陈佳欣 《中国资产评估》 2021年第6期4-10,共7页
交易案例比较法是市场法的一种具体应用,其在评估实践中的运用需要满足的前提条件较多,需要较强的技术支撑,对资产评估专业人员的实践经验和专业能力的要求也更高,多种因素叠加导致其在实际使用过程中存在一定的难度。近几年,我国资产... 交易案例比较法是市场法的一种具体应用,其在评估实践中的运用需要满足的前提条件较多,需要较强的技术支撑,对资产评估专业人员的实践经验和专业能力的要求也更高,多种因素叠加导致其在实际使用过程中存在一定的难度。近几年,我国资产评估实践和理论研究均取得了显著成绩,其中一个重要表现就是并购估值方法多元化,市场法在评估实践中的应用日趋广泛,作为评估结论确定方法的情形有所增加。评估实践中应用交易案例比较法日益增多和方法本身具有的复杂性特点,使得探讨该方法在运用过程中存在的问题和尚需改善的方面具有重要意义。 展开更多
关键词 交易案例比较法 企业价值 并购重组
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Spontaneous escape behavior of silver from graphite-like carbon coating and its inhibition mechanism 被引量:1
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作者 Wenting Shao Xinyu Zhang +2 位作者 Bailing Jiang cancan liu Hongtao Li 《Journal of Materials Science & Technology》 SCIE EI CAS CSCD 2017年第11期1402-1408,共7页
A series of silver-doped graphite-like carbon coatings was prepared on the surface of aluminum alloy using the magnetron sputtering method. The spontaneous escape behavior and inhibition mechanism of silver from graph... A series of silver-doped graphite-like carbon coatings was prepared on the surface of aluminum alloy using the magnetron sputtering method. The spontaneous escape behavior and inhibition mechanism of silver from graphite-like carbon coating were studied. The results showed that when the sample prepared with a 0.01-A current on the silver target was placed in an atmospheric environment for 0.5 h, an apparent silver escape phenomenon could be observed. However, the silver escape phenomenon was not observed for samples prepared with a 0.05-A current on the silver target if the sample was retained in a 10^(-1) Pa vacuum environment, even after 48 h. Compared with the sample placed in the atmospheric environment immediately after an ion plating process, the silver escape time lagged for 6 h. Nanometer-thick pure carbon coating coverage could effectively suppress silver escape. When the coating thickness reached700 nm, permanent retention of silver could be achieved in the silver-doped graphite-like carbon coating.As the silver residue content in the graphite-like carbon coating increased from 2.27 at.% to 5.35 at.%, the interfacial contact resistance of the coating decreased from 51mΩcm^2 to 6 mΩcm^2. 展开更多
关键词 Silver Graphite-like carbon coating Spontaneous escape mechanism Inhibition mechanism Interfacial contact resistance
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