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趋利行为使得在企业收益分配中占主导地位的股东及经营者,有可能通过盈余管理或侵蚀他人利益来增加自身利益。为了保证分配的效率和公平,防止他人利益受损,在信息不对称情况下,本文认为,需要从财务角度对企业收益的内部分配进行规范,建立基于财务视角的企业收益内部分配的管理控制模式。 相似文献
3.
Detection of Colletotrichum coccodes from soil and potato tubers by conventional and quantitative real-time PCR 总被引:4,自引:1,他引:4
Colletotrichum coccodes is the causal agent of the potato blemish disease black dot. Two PCR primer sets were designed to sequences of the ribosomal internal transcribed spacer (ITS1 and ITS2) regions for use in a nested PCR. The genus-specific outer primers (Cc1F1/Cc2R1) were designed to regions common to Colletotrichum spp., and the species-specific nested primers (Cc1NF1/Cc2NR1) were designed to sequences unique to C . coccodes . The primer sets amplified single products of 447 bp (Cc1F1/Cc2R1) and 349 bp (Cc1NF1/Cc2NR1) with DNA extracted from 33 European and North American isolates of C. coccodes. The specificity of primers Cc1NF1/Cc2NR1 was confirmed by the absence of amplified product with DNA of other species representing the six phylogenetic groups of the genus Colletotrichum and 46 other eukaryotic and prokaryotic plant pathogenic species. A rapid procedure for the direct extraction of DNA from soil and potato tubers was used to verify the PCR assay for detecting C. coccodes in environmental samples. The limit of sensitivity of PCR for the specific detection of C. coccodes when inoculum was added to soils was 3·0 spores per g, or the equivalent of 0·06 microsclerotia per g soil, the lowest level of inoculum tested. Colletotrichum coccodes was also detected by PCR in naturally infested soil and from both potato peel and peel extract from infected and apparently healthy tubers. Specific primers and a TaqMan fluorogenic probe were designed to perform quantitative real-time (TaqMan) PCR to obtain the same levels of sensitivity for detection of C. coccodes in soil and tubers during a first-round PCR as with conventional nested PCR and gel electrophoresis. This rapid and quantitative PCR diagnostic assay allows an accurate estimation of tuber and soil contamination by C. coccodes . 相似文献
4.
ITS—RFLP分析进行昆虫病原线虫斯氏属和异小杆属的分类鉴定 总被引:2,自引:1,他引:2
本研究通过PCR扩增和六种限制性内切酶(AluⅠ,HinfⅠ,MboⅠ,RsaⅠ,HaeⅢ和PvuⅡ)酶切,对国内害虫防治上常用的几种昆虫病原线虫,包括斯氏属S.car-pocapsae,S.feltiae和S.glaseri以及异小杆属H.bacteriophora,H.zealandica,H.indicus和H.megidis等8个品系rDNA-ITS进行分析。建立起可以区分各线虫种的标准RFLP图谱。该方法快速简便,稳定可靠,需要的样品量少。可以用于新鲜的,或冻存的样品,甚至分析单条的线虫,不仅可进行昆虫病原线虫的快速分类鉴定。而且进一步可以应用于线虫田间释放的辅助监测。实际田间感染率的测定和线虫毒力的比较。 相似文献
5.
Trichoderma Biocontrol of Colletotrichum acutatum and Botrytis cinerea and Survival in Strawberry 总被引:1,自引:2,他引:1
Stanley Freeman Dror Minz Inna Kolesnik Olga Barbul Aida Zveibil Marcel Maymon Yehuda Nitzani Benny Kirshner Dalia Rav-David Alon Bilu Arnon Dag Sharoni Shafir Yigal Elad 《European journal of plant pathology / European Foundation for Plant Pathology》2004,110(4):361-370
Trichoderma isolates are known for their ability to control plant pathogens. It has been shown that various isolates of Trichoderma, including T. harzianum isolate T-39 from the commercial biological control product TRICHODEX, were effective in controlling anthracnose (Colletotrichum acutatum) and grey mould (Botrytis cinerea) in strawberry, under controlled and greenhouse conditions. Three selected Trichoderma strains, namely T-39, T-161 and T-166, were evaluated in large-scale experiments using different timing application and dosage rates for reduction of strawberry anthracnose and grey mould. All possible combinations of single, double or triple mixtures of Trichoderma strains, applied at 0.4% and 0.8% concentrations, and at 7 or 10 day intervals, resulted in reduction of anthracnose severity; the higher concentration (0.8%) was superior in control whether used with single isolates or as a result of combined application of two isolates, each at 0.4%. Only a few treatments resulted in significant control of grey mould. Isolates T-39 applied at 0.4% at 2 day intervals, T-166 at 0.4%, or T-161 combined with T-39 at 0.4% were as effective as the chemical fungicide fenhexamide. The survival dynamics of populations of the Trichoderma isolates (T-39, T-105, T-161 and T-166) applied separately was determined by dilution plating and isolates in the mixtures calculated according to the polymerase chain reaction (PCR) using repeat motif primers. The biocontrol isolates were identified to the respective species T. harzianum (T-39), T. hamatum (T-105), T. atroviride (T-161) and T. longibrachiatum (T-166), according to internal transcribed spacer sequence analysis. 相似文献
6.
毛细管气相色谱内标法测定防霉剂中富马酸二甲酯 总被引:4,自引:0,他引:4
建立了巴豆酸为内标物,用毛细管气相色谱快速测定防霉剂中富马酸二甲酯含量的方法.样品用乙酸乙酯提取,以DM-FFAP毛细管柱分离,火焰离子化检测器检测.结果表明,在0.25~3.0 mg/mL浓度范围内,富马酸二甲酯和巴豆酸的浓度比与峰面积比的回归方程为y=-0.0009 0.7174x,相关系数r=0.9996,检出限为5.0 mg/L;样品加标回收率(n=6)为97.0%~104.0%,相对标准偏差为3.26%.该方法简单、快速、准确度好,可用于测定防霉剂中的富马酸二甲酯含量. 相似文献
7.
爨玮 《农业科研经济管理》2022,(4):43-47
农业科研事业单位的长久稳定发展离不开预算绩效管理的有效开展,作为内部控制建设的重要业务领域,预算绩效管理与内部控制目标一致且相辅相成。文章阐述了内部控制与预算绩效管理之间的关系,分析了农业科研事业单位在预算绩效管理过程存在的问题,并从内部控制视角提出了一系列举措,旨在为农业科研事业单位进一步优化预算绩效管理、提升内部管理水平提供借鉴。 相似文献
8.
绿色食品企业内检员是绿色食品企业产品质量的第一把关人,是企业生产管理的监督员;建设一支业务精、能力强、素质高的内检员队伍,对于促进绿色食品事业持续健康发展具有重要意义。文章在对全国绿色食品企业内检员队伍建设情况进行问卷调查和实地调研的基础上,分析评价了绿色食品企业内检员队伍建设成效,研究探讨了绿色食品企业内检员队伍建设存在的主要问题,并从把好内检员职能定位、完善内检员注册管理、加强内检员培训教育、健全内检员奖惩机制、理顺内检员管理服务体制等5个方面提出了加强绿色食品企业内检员队伍建设建议与对策。 相似文献
9.
Powdery Mildew of Prairie Gentian: Characteristics,Molecular Phylogeny and Pathogenicity 总被引:3,自引:0,他引:3
OKAMOTO Jun LIMKAISANG Saranya NOJIMA Hidenobu TAKAMATSU Susumu 《Journal of General Plant Pathology》2002,68(3):200-207
In March 1999, we found prairie gentian (Eustoma grandiflorum) infected with powdery mildew in a greenhouse in Oita Prefecture, Japan. Morphological observation revealed that the causal
fungus belongs to the mitosporic genus Oidium subgenus Pseudoidium [teleomorph: Erysiphe sensu Braun and Takamatsu (2000)]. Precise taxonomic position of the fungus, however, is uncertain due to lack of the perfect stage.
We determined the nucleotide sequence of the rDNA ITS region of the fungus. Comparison of the sequence with those obtained
from DNA databases of this fungal group revealed that the sequence is identical to those of powdery mildews from garden four-o'clock
(Mirabilis jalapa) and broad bean (Vicia faba). Inoculation of an isolate from garden four-o'clock caused mildew on prairie gentian and broad bean, suggesting that the
prairie gentian mildew originates from garden four-o'clock or broad bean. Molecular phylogenetic analysis indicated a close
relationship of this fungus to Erysiphe baeumleri on Vicia spp. and E. trifolii on Trifolium pratense. From these results, we propose that prairie gentian mildew diverged from a Fabaceae-parasitic ancestor.
Received 14 March 2002/ Accepted in revised form 28 May 2002 相似文献
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