我国企业财务评价体系的建议

财务评价是企业财务管理的重要组成部分，国内外学者对企业财务评价体系都进行了细致研究并取得了许多成果。文章主要是对国内已有的财务评价体系进行介绍，指出现行财务评价体系不足之处并提出建议，为建立适合企业可持续发展要求的财务评价体系作出准备。     

数据库在修船报价中的应用

近年来，计算机技术的飞跃发展，各种高级语言及应用型软件和各种硬件不断完善，CDBASE-Ⅲ新型数据库语言已被广泛应用于企业管理之中，如：财务报表、工资以及各类档案管理。为了进一步应用该软件，使本企业能适应当前修船市场竞争的需要，提高修船工程报价的科学性及效率，根据厂部的要求，由部分技术人员及有实践经验的老师傅共同组成了一个船舶修理价格编制小组，     

关于企业绩效评价方法的研究

企业绩效评价是运用一定的方法、采用特定的指标体系，对照统一的评价标准，按照一定的程序，对企业一定经营期间的经营效果和经营者业绩做出客观、公正、准确的综合评价。其本质特征可分别从管理学和经济学的角度加以认识。企业的经营管理绩效，既呈现在企业财务、资产管理的账面上，也包含在企业各种经营行为和管理过程之中。     

优化我国上市公司资本结构的对策

资本结构已成为现代公司财务研究的热点话题，资本结构优化问题是企业财务管理的难题之一．也是上市公司改革发展的重点。资本结构作为企业相关利益者权利义务的集中反映，影响并决定着企业治理结构，进而影响并决定企业行为特征及价值，它受到多因素的影响。文章介绍了我国上市公司资本结构存在的问题，并提出了解决方法。     

小型水产养殖企业财务管理存在的问题浅析

河北省水产养殖企业,中小型者居多,季节性生产者居多,临时股份组成资金链条者居多;一些企业只注重生产和销售的宏观管理,忽视了细节的财务管理工作,特别是部分小型股份制生产企业,对财务管理的认识仍停留在作坊式的“口头账”、“流水账”阶段,常常造成账目不清,股东不合,资金链不牢的现象,难以维继企业的可持续发展。作者根据自己多年的实践经验,对小型水产养殖企业财务管理中存在的问题进行了归纳和分析,并提出一些合理化建议。     

浅谈现代企业财务管理目标中"企业财富最大化"问题

围绕实现“企业财富最大化”的途径、“企业财富最大化”目标管理存在的缺点及实现这一目标要处理好几方面关系,阐述了企业获得最大财富是现代企业财务管理的核心目标问题。     

浅谈国有企业建立现代财务管理体系的思路

财务管理是企业管理的核心，国有企业的财务管理是我国企业财务管理的重要组成部分。文章针对目前国有企业存在的诸如监督功能弱化、财务管理混乱、会计核算失真及国有资产大量流失等问题，依据财政部的有关政策，提出强化预算管理、资金管理，加强成本控制和风险控制等一系列措施。     

机器视觉在智慧猪业中的应用

摄像头传感器因其价格便宜且易于收集信息，在养猪业中得到越来越广泛的应用。对机器视觉进行简要介绍，并综述机器视觉在猪只识别、猪只行为和运动检测以及疾病监测等方面的应用。此外，还指出其局限性，为进一步研究提供参考。     

内部切片法测定淡水贝类的年龄

采用外部生长线估算法测定淡水贝类年龄具有局限性，对年龄偏大或生长较慢的品种不适用。本文介绍一种新的方法-内部切片法，是精确和准确测定贝类年龄的有效方法。通过对美国的两种淡水贝类扇贝和厚实珍珠贝进行内部切片法和外部生长线估算法的研究和实验数据的统计分析，证明内部切片法的结果更代表贝类的实际年龄。同时，还分析了淡水贝壳类年龄、长度、高度之间的相互关系。     

稳定同位素模型在水生生态系统食物网中的研究进展

水生生态系统食物网具有错综复杂的营养关系。稳定同位素技术的发展对了解生物间的摄食关系和食物网结构发挥着极为重要的作用。其中，稳定同位素混合模型(stable isotope mixing models, SIMMs)近年来的迅猛发展为进一步解决水生食物网的复杂性问题提供了有力的手段，尤其是在确定食物来源贡献和构建营养生态位方面。在本研究中，作者综述了稳定同位素模型的发展历程、主要模型的特点以及运行这类模型的条件；同时，对稳定同位素混合模型在水生生态系统食物网领域中的应用前景与局限性进行了总结与展望，以期为相关研究者提供参考     

Are compensatory growth and catch-up growth two sides of the same coin?

Compensatory growth refers to an animal’s ability to grow extremely rapidly after it has experienced a period of reduced growth. It is also widely held that the growth trajectories of animals showing compensatory growth converge towards those followed by conspecifics that have experienced favorable growth conditions throughout their lives. In other words, it is often assumed that animals undergoing compensatory growth also show some recovery, and thereby exhibit catch-up growth. This belief has resulted in the terms compensatory growth, recovery growth, and catch-up growth being used as synonyms, and has also created some problems with regard to data analysis and interpretation. Following a discussion of methods of analysis and their limitations, a series of growth simulations is presented to illustrate why the terms should not be used as synonyms. The simulations, based upon the assumption that compensatory growth results in a restoration of body composition (using condition index as a surrogate), show that compensatory growth is not always accompanied by a convergence of growth trajectories. Compensatory growth can occur in the absence of catch-up growth, and the simultaneous observation of compensatory growth and a recovery of body mass is a special combination of events. Further, it is possible for growth trajectories to converge even when animals that have experienced a period of reduced growth do not display compensatory growth. Definitions are proposed that distinguish between the terms compensatory growth, recovery growth, and catch-up growth, and guidelines are given relating to the analysis of the results of fish compensatory growth studies.     

Erratum to: I. M. Suthers and D. Rissik (eds): Plankton: A guide to their ecology and monitoring for water quality CSIRO Publishing, Collingwood, Australia, 2009, XVI + 256pp., ￡30 (Paperback), ISBN: 9780643090583 (Distributed by eurospan@turpin-distribution.com)

Compensatory growth refers to an animal’s ability to grow extremely rapidly after it has experienced a period of reduced growth. It is also widely held that the growth trajectories of animals showing compensatory growth converge towards those followed by conspecifics that have experienced favorable growth conditions throughout their lives. In other words, it is often assumed that animals undergoing compensatory growth also show some recovery, and thereby exhibit catch-up growth. This belief has resulted in the terms compensatory growth, recovery growth, and catch-up growth being used as synonyms, and has also created some problems with regard to data analysis and interpretation. Following a discussion of methods of analysis and their limitations, a series of growth simulations is presented to illustrate why the terms should not be used as synonyms. The simulations, based upon the assumption that compensatory growth results in a restoration of body composition (using condition index as a surrogate), show that compensatory growth is not always accompanied by a convergence of growth trajectories. Compensatory growth can occur in the absence of catch-up growth, and the simultaneous observation of compensatory growth and a recovery of body mass is a special combination of events. Further, it is possible for growth trajectories to converge even when animals that have experienced a period of reduced growth do not display compensatory growth. Definitions are proposed that distinguish between the terms compensatory growth, recovery growth, and catch-up growth, and guidelines are given relating to the analysis of the results of fish compensatory growth studies.     

我国水产品质量安全问题发生原因解析

发达国家利用SPS协议，对我国水产品进行严格的卫生检疫，致使我国水产品出口受阻。我们应从中吸取教训，采取措施，加强水产品的质量安全管理。     

重庆市北碚区渔业产业化发展现状与对策

渔业产业化是调整渔业产业结构、增加渔民收入和促进渔业现代化的有效途径。渔业产业化是以市场需求为导向,以提高经济效益为中心,以本地资源优势和加工流通企业为依托,对渔业的支柱产业和优势产品,实行区域化布局、专业化生产、企业化管理、社会化服务,以水产品生产基地为基础,通过龙头企业或公司把众多分散的渔户联结起来,把渔业的产前、产中、产后环节联结起来,延长产业链条,形成功能齐全、资源优化配置的经营方式。它能最大限度地发挥整体规模效应,促进形成渔业自我发展的良好机制。本文在充分分析重庆市北碚区渔业产业化发展现状的基础上,针对存在的问题,结合现代渔业发展趋势,提出了对策措施,以加快和推进北碚区渔业产业化发展,促进产业升级。     

我国名特优水产养殖业现状及其发展对策研究

近年来,我国的名特优水产养殖业发展较快,养殖种类不断增加,养殖面积不断扩大,而且正在向技术密集型,工业化,集约化以及企业集团化方向发展,通过两年调查研究,指出了目前我国名,特,优水养殖解决,采取的措施,旨在为有关部门制定产业政策和发展规划提供参考。     

The application of multibeam sonar technology for quantitative estimates of fish density in shallow water acoustic surveys

The paper describes the main drawbacks in the application of conventional acoustics in shallow waters, and reviews the advantages and limitations that existing multibeam sonar present in these ecosystems. New techniques and methods for adapting multibeam sonar to shallow waters are proposed and discussed. A method for analysing acoustic data from shallow waters through image analysis process is presented and some examples are considered. The results show that scattered fish can be observed individually and counted, and that schools are described in their morphology and behaviour. From these results an ‘ideal’ acoustic device is defined: a sonar operating at more than 400 kHz with a coverage of at least 120° in one direction and, depending on the needs of the user, 15° or 1° (which can be modified easily) in the perpendicular plane. The beam opening–angle is 0.5° in the centre beam, increasing to 1.0° at the 60° steer–angle, giving a total of 240 beams. Multibeam sonar data could be used for several purposes in shallow waters, in particular to estimate fish density and biomass, and study spatial and temporal behaviour of fish.     

Mine Water Aquaculture as an Economic Development Strategy

Abstract

This study involves a comprehensive economic analysis of mine water aquaculture. First, the costs and benefits are quantified using standard enterprise budgeting and feasibility techniques. Next, a price analysis is conducted to determine the underlying probability distribution and generate confidence intervals for use in planning purposes. Then, the relationships between mine sites and unemployment, and mine sites and tourism, respectively, are illustrated using a spatial analysis. Finally, the potential economic development impacts of growth in the aquaculture industry on statewide output, income, and employment are estimated. The results have implications for entrepreneurs and the aquaculture and coal industries in Appalachia and other parts of the US where coal mining can be linked to fish farming, water conservation, and recreation.     

Challenges in the conservation,rehabilitation and recovery of native stream salmonid populations: beyond the 2010 Luarca symposium

Abstract – In May 2010, I chaired a session on challenges to salmonid conservation at the international symposium ‘Advances in the population ecology of stream salmonids’ in Luarca, Spain. I suggested that in addition to scientific challenges, a major challenge will be improving the links between ecologists, conservationists and policy makers. Because the Luarca symposium focused mainly on ecological research, little time was explicitly devoted to conservation. My objective in this paper is to further discuss the role of ecological research in informing salmonid conservation. I begin with a brief overview of research highlights from the symposium. I then use selected examples to show that ecological research has already contributed much towards informing salmonid conservation, but that ecologists will always be faced with limitations in their predictive ability. I suggest that conservation will need to move forward regardless of these limitations, and I call attention to some recent efforts wherein ecological research has played a crucial role. I conclude that ecologists should take urgent action to ensure that their results are available to inform resource managers, conservation organisations and policy makers regarding past losses and present threats to native, locally‐adapted salmonid stocks.