电算化会计信息系统下内部控制研究

本文对会计电算化发展中存在的一些问题提出了对策与建议，并针对财会工作的自身特点，从程序控制和制度控制两个方面阐述了电算化会计信息下的内部控制方法。     

内蒙古赤峰市实行草地有偿承包的效果和经验

通过赤峰市多年来对草地有偿承包责任制的探索，阐述了草地有偿承包责任制的意义和重要性，总结了实行草地有偿承包责任制的基本做法和体会，提出了今后的设想。     

模拟发电机组专用可控硅直流调速系统

本文从分析同步发电机原动系统基本数学模型入手，提出了一种实现同步发电机原动系统仿真的专用可控硅直流调速系统及其实用装置。该控制系统采用有差调节的模拟调速器，水汽管道特性模拟、自平衡特性模拟和集成块模拟触发器，以及过流与超速保护，并可实现有差－无差调节的转换。     

夏秋蚕新品种浒花、秋星的育成及其一代杂交种的选配

根据长江流域夏秋季的气候特点,采用杂交、回交、系统分离、活蛹缫丝和多代高温多湿环境定向培育等育种方法,分别育成了中系蚕品种“浒花”和日系蚕品种“秋星”。两者都具有抗性强、丝量高、茧丝质优以及繁育容易等特点。其一代杂交种经多次实验室鉴定、农村生产鉴定、试养以及全国蚕品种审定结果表明:该新品种体质强健、孵化、眠起、老熟齐一,茧丝量高,茧层率22％;鲜毛茧出丝率15—16％,茧丝品质优良、解舒率74％,净度93分,茧丝纤度2.53/D,茧丝长超1000m。     

Epidemiology of beet necrotic yellow vein virus in sugar beet at different initial inoculum levels in the presence or absence of irrigation

A field experiment was set up in 1988 to study the development of rhizomania disease of sugar beet at different inoculum levels of beet necrotic yellow vein virus (BNYVV) in soil. Five, tenfold different, inoculum levels were created by addition of the approximate amounts of 0, 0.5, 5, 50 and 500 kg infested soil per ha (the latter corresponding to 0.01% v/v calculated to the tillage layer). A drip irrigation treatment was applied to study the influence of soil moisture on disease. Susceptible sugar beet, cv. Regina, was grown for three consecutive years.In the first year, root symptoms were not observed, but BNYVV-infected plants were detected by ELISA in low numbers at all inoculum levels at harvest. After late drilling in 1989, high numbers of infected plants, up to 90–100% in plots with the highest inoculum level, were detected already in June. Root symptoms were also observed from June onwards. In both these years disease incidence increased in time and was significantly influenced by the initial inoculum level. In the third year, the whole field was heavily diseased, and only for the non-irrigated plots incidence differed for different initial inoculum levels. The expression of symptoms by BNYVV-infected plants was influenced by initial inoculum level, thus by the amount and timing of primary infection.Root weight at harvest was not affected, but sugar content decreased with increasing inoculum level already in 1988, leading to a reduction in sugar yield of 10% at the highest inoculum level. In 1989, both root weight and sugar content decreased progressively with increasing inoculum level, resulting in sugar yield reductions of 11–66% (down to approximately 3000 kg ha^–1) for low to high inoculum levels compared to the control. As the control plots became contaminated, all yields were low in 1990, still showing a decrease with increasing inoculum level in the non-irrigated plots, but an overall mean sugar yield of 3323 kg ha^–1 for the irrigated ones.Sodium and -amino nitrogen content of the root, additional quality parameters determining extractability of sucrose, showed an increase and decrease, respectively, with increasing initial inoculum level already in the first year. The relative differences in contents compared to those from the control were largest for Na content. A significant negative correlation was found between Na (mmol kg^–1 root) and sugar content (% of fresh weight); linear for 1988, exponential for 1989 and 1990.In spring 1989, the infestation of individual plots was assessed using a quantitative bioassay estimating most probable numbers (MPNs) of infective units of BNYVV per 100 g dry soil. The relationship between the MPns determined and root weight, sugar content and sugar yield at harvest could be described by Gompertz curves. The increase in disease incidence with increasing MPN in 1989 was adequately fitted with a logistic equation.     

A method to test wheat leaves for their reactions to inoculation with Septoria species

The construction and application is described of a polystyrol humidity box in which wheat leaves, while continuing to function as parts of living plants, can be tested for their reactions toSeptoria spp. in an atmosphere nearly saturated with water, as is required for successful infection. The method is simple, accurate ans inexpensive.Samenvatting Voor dit doel is een z.g. vochtdoos geconstrueerd (Fig. 1A). Het te toetsen blad wordt daar doorheen geleid en in de doos geïnoculeerd met een druppel conidiën-suspensie van de schimmel. Onder het blad staat wat water in de doos (Fig. 1B). Na afsluiting ontstaat in de doos de hoge luchtvochtigheid van bijna 100% die nodig is voor de infectie. Dit wordt op deze wijze eenvoudig en goedkoop gerealiseerd. De bladeren die zo worden getoetst blijven onbeschadigd functioneren aan de plant. Na enkele dagen kan de doos worden geopend en kan de symptoom-ontwikkeling worden afgewacht en gevolgd (Fig. 3A, 3B en 4). De methode leent zich voor nauwkeurig werk en vereist zeer weinig infectiemateriaal. De Technische en Fysische Dienst voor de Landbouw (TFDL), Wageningen, ontwierp en construeerde een statief voor het gebruik van de vochtdozen in serie (Fig. 2).     

The effect of phosphine on the absorption and circular dichroic spectra of cytochrome c and cytochrome oxidase

The interaction of phosphine with purified cytochrome c and cytochrome oxidase was studied by absorption and circular dichroic spectrometry. Treatment of cytochrome oxidase with phosphine yielded absorption spectra in both the visible and Soret region that were similar to that produced by dithionite. Striking changes in the circular dichroic spectra were also recorded, sugesting that a valence change of the heme iron was accompanied by a conformation change of the prosthetic group.Phosphine treatment of cytochrome c also yielded spectra similar to those produced by reduction with dithionite suggesting a valence change of the heme iron. However, both the time necessary for complete reduction and the concentration of phosphine necessary for this effect suggest that, in comparison with cytochrome oxidase, cytochrome c was relatively insensitive. Reduction of cytochrome oxidase by phosphine had only a very minor effect on the intrinsic dichroic spectrum suggesting little effect on the polypeptide chains.The persistence of a component after reduction by phosphine and the subsequent reduction of this component by dithionite suggests that phosphine primarily reduced only one comonent of the cytochrome aa₃ complex. The failure of EDTA and fluoride, which are known ligands of cytochrome a₃ to affect the reduction of cytochrome aa₃ by phosphine, as well as the occurrence of a 436-nm isosbestic point of the ferric-ferrous absorption spectra suggests that phosphine reduced primarily cytochrome a. However, it is argued that a slow reduction of cytochrome a₃ cannot be ruled out.     

新疆退牧还草工程建设与管理的探讨

草地是发展畜牧业的重要基础,退牧还草工程是恢复、更新天然草地和保护生态环境的重要手段。本文就新疆实施退牧还草工程中所出现的一些问题进行了探讨。     

Breeding objectives for beef cattle used in different production systems: 2. Model application to production systems with the Charolais breed

A general bio-economic model for beef cattle production was used to define breeding objectives for Charolais cattle to be utilized in a variety of linked production systems. Economic weights were calculated for 16 traits (some with both direct and maternal components) in three production systems (pure-breeding and terminal crossing with beef or dairy cows) and two marketing strategies (sale or fattening of weaned surplus calves). Economic weights for the total breeding objective were calculated as weighted averages, where weights were numbers of cows expected to be mated with Charolais bulls in each production system and marketing strategy. Results suggest that the direct component of calving performance and cow longevity were of primary economic importance in all systems. Conception rate of cows and weaning weight reached about 50% of the standardized economic weight of calving performance in purebred systems with sale of weaned calves, whereas in purebred systems with fattening the economic importance of the direct component of cow conception rate, losses at calving, mature weight of cows, weaning weight, and fattening traits were of equal importance (each approximately about 20% that of calving performance). In terminal crossing systems, weaning weight was important when calves were sold at weaning, and fattening traits were important for systems selling fattened animals. The bio-economic model performed well under the conditions of this demonstration and could easily be customized for other applications.     

茭白主茎地上部养分积累和转运规律

以两个有代表性的茭白品种为试材,测定了植株主茎生育过程中地上各部位干、鲜质量的积累及叶片净光合速率的变化。结果表明在田间封行前,植株主茎叶和短缩茎的干、鲜质量持续缓慢增加;封行后至肉质茎快速膨大前,短缩茎的物质积累超过叶片和叶鞘;肉质茎快速膨大期间,干物质积累主要在其前期,同时短缩茎等其余部位干、鲜质量明显下降;之后肉质茎干、鲜质量增加趋缓,叶片、叶鞘质量仍持续下降,而短缩茎质量回升,进入新一轮物质积累期;主茎的总干物质量在封行后迅速提高,在肉质茎充分膨大后下降。功能叶片净光合速率在生育进程中总体呈持续缓慢下降的趋势,肉质茎快速膨大期间迅速大幅上升,紧接着又快速回落。