基于财务视角的企业收益内部分配管理控制模式

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。     

均匀分布法预估未来直径分布改正因子计算公式的研究

本文分析了均匀分布和非均匀分布的进级株数的情形，并利用作图法推导出均匀分布法预估未来直径分布改正因子的计算公式。     

《蒙古秘史》中的野生食用植物研究

经考证,在《蒙古秘史》中的植物古蒙古名称中,有山荆子、稠李、地榆、鹅绒委陵菜、葱、山韭、山丹和野韭等８种野生食用植物。植物区系及地理分布的研究表明,这些植物在十二世纪蒙古人所采集的地点,即现在的蒙古国肯特山脉地区仍有广泛分布。从民族植物学的研究看,它们在蒙古族民间被用于代粮、野菜、茶用、药用和调味品,比过去的利用有了很大的发展,已成为独特的植物利用文化。本文不仅对蒙古学研究能够提供可靠的依据,而且对寻找新的食用植物种类及其开发利用研究也提供了一些基本资料。     

Dynamics ofRhizoctonia solani (black scurf) in successive potato crops

The position of plants withRhizoctonia solani sclerotia (black scurf) on progeny tubers was mapped for an experimental field at Haren where potatoes were grown continuously and in rotation with other crops for five successive years, and for another field at Borgercompagnie with a 12 frequency of potatoes during three potato crops. Initially, the distribution of plants with black scurf on both fields was rather dense and homogeneous. In the following years the distribution became heterogeneous and patchy. The local decline ofR. solani AG 3 (the common potato pathogen) in Haren was apparently caused by an unknown factor selectively suppressingR. solani AG 3, while simultaneouslyR. solani AG 5 increased in mass. This AG 5 type proved to be an inferior competitor of AG 3 on the potato plant in a laboratory experiment. The specificR. solani antagonistVerticillium biguttatum did not play a role. A similar factor could have reduced the formation of black scurf in the experimental field at Borgercompagnie, whereV. biguttatum was also too infrequent to account for the decline.R. solani AG 5 was not present here and could not indicate the presence of a selective factor against AG 3.     

Pelargonium flower-break and pelargonium line pattern viruses in the Netherlands; purification,antiserum preparation,serological identification,and detection in pelargonium by ELISA

Two viruses, detected frequently in the Netherlands in pelargonium, were identified by serology and test plant reactions. Antisera were prepared and an ELISA procedure was developed to detect the viruses in pelargonium.One of the viruses, PFBV-N, proved to be pelargonium flower-break virus. With the antiserum to PFBV-N, it could be detected reliably throughout the year inPelargonium zonale Springtime Irene.The other virus, PLPV-N, was serologically closely related to pelargonium line pattern virus (PLPV) and to pelargonium ring pattern virus (PRPV), as were an old virus isolate from Saturnus, collected in the Netherlands in 1971 (L128), and PLPV isolates from Yugoslavia (PLPV-Y) and Denmark (PLPV-D). There were only minor differences in host-plant reactions between the virus isolates. Based on these tests, PLPV and PRPV are considered as isolates of the same virus, for which, for practical reasons, the name pelargonium line pattern virus is proposed.PLPV could be reliably detected by ELISA inP. zonale Springtime Irene and Amanda throughout the year with only a few exceptions. InPelargonium peltatum Tavira, however, reslts were erratic due to uneven distribution of virus in the plant. Best results were obtained when petioles of fully expanded leaves were tested.     

中国风水侵蚀交错区分布特征分析

风水侵蚀交错带的研究 ,对景观、土地覆盖 /土地利用、全球变化等研究具有重要意义。论文以GIS技术为支撑 ,定量计算出我国风水侵蚀带。在分布特征上 ,主要分布我国北方地区 ,其中以西部沙漠 ,北部山脉沿线为重 ,这种分布与气候、地貌分界有明显联系。 49.6 %风水侵蚀复合带的降水量小于 2 0 0mm。风水侵蚀复合带的土地利用主要以草地为主 ,占 41.8% ,其次为耕地。两种类型的分布 ,草地以与其它土地利用类型交错分布为主 ;而耕地是有重心的分散分布。风水侵蚀复合带的总体侵蚀要强于全国水平。     

The Biology of the Larger Grain Borer, Prostephanus truncatus (Horn) (Coleoptera: Bostrichidae)

After about 25 years of intensive research a substantial moment of information has accumulated on the basic biology of Prostephanus truncatus in stored products. This article reviews the literature on the geographical distribution, biotypes, symbiotic associations, mating and flight behaviour, oviposition, and development on both agricultural and non-agricultural hosts. The current knowledge about the nutritional biology (including the role of symbionts) and host finding behaviour (including the inter-linked roles of plant chemicals and the insect's own pheronones) are highlighted as research areas which deserve future attention. In addition, few studies have been conducted to determine the extent to which the biology of P. truncatus permits it to survive and reproduce in non-agricultural environments. These areas of study should be pursued as possible routes to providing more effective integrated pest managements strategies for the larger grain borer.     

篱壁式红富士苹果光照分布及结果部位对果实品质的影响

作者对6～7年生篱壁式红富士苹果叶幕光照分布、结果部位对品质的影响进行了研究.结果表明:篱壁形叶幕光照垂直分布和水平分布的日变化相对均衡,树冠内未产生无效光区;品质垂直和水平分布与光照垂直和水平分布呈极显著正相关.中、下层中长果枝果实的果面光洁度分别为92.7%和97.2%,端正果率分别为91.6%和92.5%.     

旱地(土娄)土长期定位施肥土壤剖面硝态氮分布与累积研究

通过12a大田长期定位试验研究了在自然降水条件、冬小麦—大豆轮作(或休闲)种植制度下,0～400cm土娄土剖面硝态氮分布与积累的特点。结果表明,长期单施氮肥,氮的表观利用率特别低,仅0.51%,氮肥配施钾、磷肥,氮的表观利用率为25%～35%,氮磷钾平衡施肥及配施有机肥,氮的表观利用率达到50%;施N肥方式显著影响土壤硝态氮积累和淋移,旱地土娄土长期单施化学氮肥或氮钾、氮磷、氮磷钾肥使土壤NO-3-N大量积累和淋移;氮磷钾与有机肥的配合施用能有效地缓解土壤对硝态氮的积累,提高氮肥利用率。     

乌兰察布高原土壤腐殖质地理分布规律

本文研究了乌兰察布高原的地带性土壤府殖质的地理分布规律：（碱溶性腐殖质可提取的部分）以深厚黑色土为最高：８０－８７％；向北过渡至栗钙土、棕钙土明显降低在２０％左右，ＨＡ／ＦＡ亦是以深厚黑色土最高：土层中部达２以上；栗钙土１－１．５；至棕钙土０．６－１，并且表层最高，下部土层减少＜１；山地土壤ＨＡ／ＦＡ最高层在Ａ１层：１－１．３左右，向下锐减。光密度特性Ｅ４：Ｅ６：深厚黑色土最小＜４；草原土壤在４－５；山地土壤：＞５。土壤Ｃ／Ｎ也反映了土壤类型之间差异：深厚黑色土：表层低：６－７，下层高：１２－１３；草原土壤多在９－１０；山地土壤则较大１１－１３。通过对土壤以上各化学指标分析研究，明确了土壤类型的划分依据，对本区土壤分类中存在的几个问题进行初步探讨。