饲料企业财务管理中的问题及改善

财务管理是企业管理的重要组成部分,贯穿于企业整个经营管理过程,与企业经济效益密切相关,直接影响企业的生存发展。企业通过财务管理、监督控制财务活动、资金投放、资金筹集来实现风险最小化,利润最大化。良好的财务管理是饲料企业赢利的保障。随着我国畜牧业的发展,饲料行业快速发展,饲料企业不断增多,财务管理问题更加凸显。饲料企业门槛低,市场竞争非常激烈,饲料市场中产品存在严重的同质化现象,竞争无序,产能利用率低,影响饲料企业的发展。传统的财务管理理念及方法落后已不能满足现代饲料企业的发展要求。因此,饲料企业加强财务管理十分必要。饲料企业要明确自身存在的问题,制定相应的策略,全面加强财务管理,强化资金管理,促进企业可持续发展。 [关键词]饲料企业|财务管理|资金管理|成本管理     

成长型饲料企业人力资源面临的问题及解决策略研究

企业的发展通常要遵循企业的生命周期理论,从企业最初创立进入生存期,到企业规模进一步增大进入成长期,再到企业成熟期和衰退期,每个生命周期阶段的生产经营和管理策略都有所不同。当企业进入成长期,其发展潜力进一步释放,生产销售数据呈现快速增长的趋势,企业的管理形式也逐渐趋向成熟。对于成长型的企业而言,人力资源管理水平和现状关乎着企业的发展速度和水平,是企业未来的战略资源。而成长型的饲料企业相比于大型、集团化企业,存在人才吸引力低、人才流失严重、人力资源管理水平低等问题,这会影响饲料企业的转型升级。因此,本文以饲料企业为研究对象,基于当前我国成长型饲料企业的发展历程和企业特点,深入分析饲料企业人力资源面临的问题,并针对性地提出解决策略,破除饲料企业人力资源对企业发展的限制,帮助企业进一步健康发展。 [关键词] 成长型饲料企业|人力资源|问题|解决策略     

低聚果糖与低聚半乳糖在婴幼儿配方乳粉中的精准化应用

母乳是婴幼儿营养配方的金标准,而低聚糖是母乳重要的活性成分。我国母乳喂养婴幼儿平均每天摄入3.5~6.4 g母乳低聚糖,而婴幼儿配方乳粉（以下简称“婴配粉”）喂养婴幼儿平均每天摄入的低聚果糖与低聚半乳糖仅0.6~3.0 g。为精准模拟母乳低聚糖的作用,低聚果糖与低聚半乳糖的含量至关重要。因此,低聚果糖与低聚半乳糖在婴配粉中的添加量有必要适当提高。     

低血糖生成指数液态奶的开发及测试

为获得营养均衡的调制牛奶,满足人体的多种营养需求,添加多种维生素和矿物质,设计出一款适用于糖尿病人、亚健康人群、体重管理、皮肤管理等人群饮用的低血糖生成指数（Glycemic Index,GI）的牛奶。稳定性试验结果表明,静置12 天后,牛奶无显著脂肪上浮,体系稳定性良好;人体GI值试验结果表明,调制牛奶的餐后血糖值上升和下降均较葡萄糖餐后血糖值平稳,有较好稳定餐后血糖的效果,表明开发的调制牛奶为低GI食品（GI值=22.86）。人体饱腹感试验结果显示,和普通纯牛奶对比,调制牛奶具有显著提高饱腹感的效果。     

动物诊疗机构人用药品使用现象分析及建议

随着社会经济水平日益提升,越来越多的人饲养宠物作为伴侣,与此同时宠物诊疗机构如春笋般蓬勃发展。然而其在发展中存在诸多问题,尤以使用人用药品问题最为突出。论文从药品使用现状、原因、管理等方面,对动物诊疗机构人用药品使用现象进行分析并提出一些建议,旨在进一步规范动物诊疗机构临床用药,使其良性发展。     

Informing Community Engagement in Sea Turtle Conservation by Examining Non-Conservation-Related Participation in Northeast Brazil

Participation in conservation programs is often viewed as a necessity, but understanding of this participation is limited. This research takes a different approach by also examining participation in non-conservation-related activities. Questionnaires (N = 339) were administered in four Brazilian coastal communities where the national sea turtle conservation project conducts monitoring and outreach. Employing social capital as a conceptual framework, measurements included participation in civic, community, and social activities along with group participation and collective action. Confirmatory factor analysis was used for validating measures of social capital and conservation perceptions. Structural equation modeling indicated that social capital has a positive relationship with participation in sea turtle conservation, suggesting that general levels of participation and community norms of participation could be just as influential as conservation perceptions to engage communities in conservation. Information gained by deconstructing participation may be used to design and target conservation programs, improving overall participation.     

Improved development of somatic cell cloned bovine embryos by a mammary gland epithelia cells in vitro model

Previous studies have established a bovine mammary gland epithelia cells in vitro model by the adenovirus-mediated telomerase (hTERT-bMGEs). The present study was conducted to confirm whether hTERT-bMGEs were effective target cells to improve the efficiency of transgenic expression and somatic cell nuclear transfer (SCNT). To accomplish this, a mammary-specific vector encoding human lysozyme and green fluorescent protein was used to verify the transgenic efficiency of hTERT-bMGEs, and untreated bovine mammary gland epithelial cells (bMGEs) were used as a control group. The results showed that the hTERT-bMGEs group had much higher transgenic efficiency and protein expression than the bMGEs group. Furthermore, the nontransgenic and transgenic hTERT-bMGEs were used as donor cells to evaluate the efficiency of SCNT. There were no significant differences in rates of cleavage or blastocysts or hatched blastocysts of cloned embryos from nontransgenic hTERT-bMGEs at passage 18 and 28 groups (82.8% vs. 81.9%, 28.6% vs. 24.8%, 58.6% vs. 55.3%, respectively) and the transgenic group (80.8%, 26.5% and 53.4%); however, they were significantly higher than the bMGEs group (71.2%, 12.8% and 14.8%), (p < 0.05). We confirmed that hTERT-bMGEs could serve as effective target cells for improving development of somatic cell cloned cattle embryos.     

Predicting Acceptability of Jaguars and Pumas in the Atlantic Forest,Brazil

Jaguars and pumas are threatened species in Brazil’s Atlantic Forest, especially at the borders of protected areas. This article assessed the influence of emotions, attitudes, existence value, and agency credibility on acceptability of big cats among rural residents living adjacent to two protected areas in this forest. Data from self-administrated questionnaires (n = 326) indicated those with positive attitudes toward big cats (β = .28, p < .001), those who valued the existence of big cats (β = .14, p < .05), those who would feel sorrow if big cats disappeared (β = .21, p < .001), and those who considered the managing agency as credible (β = .16, p = .002) were more accepting of big cats. The model provided theoretical and practical insights into large carnivore conservation. For example, given the significance of agency credibility, a positive relationship between park authorities and residents is crucial for big cat conservation.     

Physiological but not morphological adjustments along latitudinal gradients in a human commensal species,the Eurasian tree sparrow

Human commensal species take advantage of anthropogenic conditions that are less likely to be challenged by the selective pressures of natural environments. Their morphological and physiological phenotypes can therefore dissociate from habitat characteristics. Understanding how these species adjust their morphological and physiological traits across latitudinal gradients is fundamental to uncovering the eco-physiological strategies underlying coping mechanisms. Here, we studied morphological traits in breeding Eurasian tree sparrows (ETSs; Passer montanus) among low-latitude (Yunnan and Hunan) and middle-latitude (Hebei) localities in China. We then compared body mass; lengths of bill, tarsometatarsus, wing, total body, and tail feather; and baseline and capture stress-induced levels of plasma corticosterone (CORT) and the metabolites including glucose (Glu), total triglyceride (TG), free fatty acid (FFA), total protein, and uric acid (UA). None of the measured morphological parameters varied with latitude except in the Hunan population, which demonstrated longer bills than those in other populations. Stress-induced CORT levels significantly exceeded baseline levels and decreased with increasing latitude, but total integrated CORT levels did not vary with latitude. Capture stress-induced significantly increased Glu levels and decreased TG levels, independent of site. However, the Hunan population had significantly higher baseline CORT, baseline and stress-induced FFA levels, but lower UA levels, which differed from other populations. Our results suggest that rather than morphological adjustments, physiological adjustments are mainly involved in coping mechanisms for middle-latitude adaptation in ETSs. It is worth investigating whether other avian species also exhibit such dissociation from external morphological designs while depending on physiological adjustments.