政企分开时政府、企业、银行三方利益均衡机制的构建分析

提出了利益均衡机制的构造框架:研究目标、政企分开的基础研究,政企分开时银行、企业、政府三方决策过程研究,政企分开后的效果评价、实证研究、关键问题,提出了相应的构建思路.     

Differences in the behavior of the crossbred steers of different sire lines of Japanese Black cattle

We determined differences in the behavior of the progeny of two major sire lines of Japanese Black cattle by recording the behavior of 35 and 70 half-sib steers of sires from fast (FG) and slow (SG) growing lines, respectively. Two sire lines of steers were mixed and allocated to nine pens with 11–12 animals per pen. The proportion of steers lying was significantly (P < 0.001) higher in the SG line (43.4 ± 5.7% compared to 40.3 ± 6.0%). The proportion of time spent eating concentrate feed (FG: 12.1 ± 2.3%; SG: 11.4 ± 2.1%), drinking (FG: 0.8 ± 1.1%; SG: 0.4 ± 0.6%), licking the feed trough (FG: 0.4 ± 0.6%; SG: 0.2 ± 0.4%) and performing tongue-playing (FG: 3.1 ± 4.6%; SG: 1.0 ± 1.9%) was significantly higher in FG, whereas the proportion of time spent resting (FG: 41.5 ± 12.8%; SG: 43.7 ± 10.9%) and performing self-licking (FG: 1.7 ± 1.4%; SG: 2.1 ± 1.3%) was higher in SG (all P < 0.05). These results show progeny of the FG sire engaged in more active behaviors compared to the progeny of the SG sire line.     

管道工程环境与力学行为

长输管道所处的环境比较复杂，主要包括所输送介质的环境，运行操作环境、管道周边环境、沿线自然环境与灾害环境以及管道的施工制造环境。在这些环境的作用下，管道将产生相应的力学行为，主要有承载行为，变形行为，断裂行为，疲劳行为和腐蚀行为，为保证管道工程的经济合理性，使管道长期平稳运行，就要在设计阶段将管道所处环境与相应产生的力学行为有机地结合起来，从这一角度出发，提出合理选择线路，正确选用选材，腐蚀控制、管道保护、施工控制和管理维护等6项措施。     

湖南国有森工企业面临的问题及对策

作者深入分析了湖南国有森工企业的现状、存在的问题及发展所面临的机遇与挑战,指出国有森工企业走出困境的出路在于加大结构调整的力度;组建湖南森工集团;加快建立现代企业制度;抓紧建立社会保障机制;加强企业领导班子建设;全面提高企业活力,增强市场竞争力。     

资产减值准备的意义

本文论述了资产减值的意义,并且对会计信息的影响进行了阐述.     

Habitat utilization and vertical movements of white marlin (Tetrapturus albidus) released from commercial and recreational fishing gears in the western North Atlantic Ocean: inferences from short duration pop-up archival satellite tags

Researchers have applied numerous techniques to improve billfish stock assessments, including habitat‐based models that incorporate behavioral and oceanographic parameters to standardize historical catch‐per‐unit‐effort time‐series data. These methods have allowed researchers to account for significant changes in the depths of pelagic longline (PLL) gear deployments over time. This study presents habitat‐use data recovered from high‐resolution 5‐ and 10‐day pop‐up satellite archival tags (PSATs) attached to 47 surviving white marlin released from commercial and recreational fishing gears offshore of the U.S. East Coast, the northern Caribbean, and Venezuela between 2002 and 2004. Data recovered from transmitting tags indicated that white marlin spent nearly half of their time associated with warm, near‐surface waters (<10 m). All fish displayed frequent short duration (mean: 39.8 min) vertical excursions from surface waters to depths averaging 51 m. Qualitative and multivariate classifications of data from completely transmitted movements of surviving white marlin revealed two major types of descents: one pattern was characterized by deep ‘V’‐shaped excursions of relatively short duration (mean: 23.4 min) while the other featured descents that were more broadly ‘U’‐shaped and confined to a specific depth range for an extended period of time (mean: 75.8 min). Based on the frequency, persistence, and patterns of these vertical movements, white marlin appear to direct a considerable proportion of foraging effort well below surface waters, a behavior that may account for relatively high catch rates of white marlin on some deep‐set PLL deployments.     

Effect of Freezing Snow Disaster on Forest Fuel and Fire Behavior in Southern China

After freezing snow disaster,stands of Pinus massoniana,Cunninghamia lanceolata. Liquidambar formosana,Cinnamomum camphora and Phyllostachys pubescens and new burned areas in Hunan Province were surveyed by setting field plots.Moisture content and fuel load were measured by sampling and fire behavior(such as rate of fire spread) was calculated.The results showed that fuel load got doubled instantly,fuel thickness enhanced,fuel continuity swelled and water content of fuel decreased as shrubs and herbs die...     

会计核算智能化对企业内部控制的影响

分析了会计核算智能化的意义和缺陷,及其对企业内部控制的影响,并指出了会计核算智能化的发展趋势。     

新时期应用型本科院校师资队伍建设的思考

目前创新创业教育已成为高等院校教育发展的新思路，作为高校中最宝贵资源的师资队伍状况能否适应这一新形式的要求值得探讨。为此，本文从应用型本科院校师资队伍建设的现状着手，分析了适应创新创业教育发展的师资队伍的特点，并总结了适应新形式的应用型本科院校师资队伍培养的有效途径。