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《科技视界》2014,(16)
市场经济中,开展上市公司业绩评价在理论、实践上均具有重要作用。无论是对政府转变职能和加强宏观调控,还是对公司改善经营管理,以及投资者及时调整投资决策,都有十分重要的意义。本文选取82家上市公司的财务数据为样本,应用数据挖掘中比较成熟的统计分析方法,从13个财务指标中提取6个因子作为评价的主要指标,构建基于因子分析的业绩评价模型。提取的因子分别体现上市公司的6种能力:1)盈利能力、2)资产管理能力、3)偿债能力、4)特征能力、5)扩张能力、6)成长能力,从而可对公司的业绩从多角度、分层次进行分析,继此获得比较客观全面的评价。本文借助业绩评价模型计算上市公司各指标得分及综合得分,根据综合得分情况进行排名,并撷取榜单中颇具代表性的上市公司,针对其业绩情况进行点评。 相似文献
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运用因子分析法对重庆市的上市公司进行财务业绩的综合评价,从其2004年度的11个主要财务指标提取了4个主要因子,用它们代表的各公司的综合业绩,根据每家公司的最后得分进行业绩的分析评价。 相似文献
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农业上市公司是农业企业经营管理的标杆,是实现农业"四化"的重要载体。由于农业行业属性不同导致企业竞争力的来源及形成机理存在差异,对上市农业企业竞争力的评价不能一概而论。截至2016年年底,我国农业上市公司近50%属于养殖类公司,笔者选择31家养殖类上市公司作为研究对象,以证监会公布的2013—2015年的财务数据为基础,运用因子分析法动态研究其竞争力的表现及排序;运用比较分析法揭示养殖类农业上市公司在63家农业上市公司中的竞争力态势。结果表明:我国养殖类上市公司的竞争力整体偏低,竞争优势的可持续发展能力偏弱,运营能力和偿债能力亟待提升。据此从政策扶持优化和企业内部经营管理完善两个角度提出提升我国养殖类上市公司竞争力的对策建议。 相似文献
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本文以2016年的21家饲料上市公司为研究对象,运用因子分析法,构建饲料上市公司的成长性综合评价体系,对21家饲料上市公司的成长性进行排名、比较和评价。结果表明:饲料上市公司的成长性水平差异性较大,整体水平较低。对此,建议饲料上市公司应积极响应国家政策、注重饲料产品品质、建立健全产业链条、增加产品研发投入和加大营销推广力度来进一步提升其成长性。 相似文献
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本文选取38家农业上市公司作为评价样本,将农业上市公司划分为农业类、林业类、畜牧业、渔业及农林牧渔服务业类等五个子类,运用因子分析法对这五类农业上市公司进行经营绩效评价,并比较他们之间的经营绩效表现,以此为各类农业上市公司寻找差距提供借鉴意义。 相似文献
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通过对农业上市公司融资风险进行识别和评估。研究发现:中国农业上市公司的负债融资主要是短期借款,其融资风险主要来自于短期偿债能力差,以及资本结构与公司业务的需要不相适应。文中论述了提升可持续融资能力是农业上市公司防范和控制融资风险的必要条件,政府要对农业上市公司股权融资和长期债务融资创造条件并加强监管,公司要通过优化资本结构,做好融资规划,降低资金综合成本,以提高可持续融资能力,防范和控制融资风险。 相似文献
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魏静 《四川畜牧兽医学院学报》2009,(4):28-32
在现代法律秩序中,商会自治规范是制定法的基础和必要的补充,甚至在某些方面替代了制定法;商会自治规范主要包括商会组织规范、行为规范、惩罚规范以及争端解决规范等;其效力仅及于其内部成员;商会自治规范和制定法之间存在冲突,但也存在整合的基础。 相似文献
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本文概述了猪的毛色类型、猪的毛色遗传模式,着重综述了猪毛色基因分子基础的研究进展,指出存在问题并就未来发展方向做了思考。 相似文献
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REASONS FOR PERFORMING STUDY: Centesis of the bicipital bursa using an 8.9 cm long spinal needle has been reported but the alternative of employing a 3.8 cm long hypodermic needle requires validation. OBJECTIVE: To compare the efficacy of 2 different methods of centesis of the bicipital bursa and to evaluate the usefulness of ultrasonographic imaging to determine the location of solution administered when centesis of the bursa is attempted. METHODS: For Trial 1, 6 clinicians, who had no previous experience of centesis of the bicipital bursa, attempted to inject a solution composed of an aqueous radiopaque contrast medium and physiological saline solution (PSS) into the bicipital bursae of 2/12 horses using the previously described distal approach to inject one bursa and a proximal approach to inject the contralateral bursa. The bicipital tendon and bursa were examined ultrasonographically before and after injection; and both shoulders were examined radiographically to identify the location of the medium. In Trial 2, another 6 clinicians, also with no previous experience of centesis, repeated Trial 1, using 6 horses, but the radiopaque contrast medium was mixed with air instead of PSS. RESULTS: Accuracy of centesis using the proximal approach was 39% and that of the distal approach 28%. Ultrasonographic examination of the shoulder allowed the location of solution and air to be accurately predicted in all 12 shoulders examined. CONCLUSIONS: Clinicians who have had no previous experience performing centesis of the bicipital bursa are unlikely to be successful in centesis using either approach. Radiographic examination after injecting a radiopaque contrast medium may be necessary to assess the success of centesis especially if bursal fluid is not obtained during centesis. Injecting air along with the radiopaque contrast medium provides more accurate ultrasonographic confirmation of centesis and better radiographic definition than does injection without air. 相似文献
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以国际标准强毒R株人工感染非免疫产蛋鸡,定时扑杀,分别从鼻窦、眶下孔、气管、肺、气囊、卵巢和输卵管分离MG,并收集感染鸡所产蛋分离MG。结果表明,人工感染48小时后上、下呼吸道及肺已被全面感染,96小时气囊已被感染,120小时输卵管已能分离到MG,卵巢始终分离不到MG。人工感染鸡自144小时便能在其所产蛋中分离出MG。药物治疗能在72小时内消除感染,油乳剂苗则需24天后逐渐降低蛋内MG分离率,药物卵内注射、种蛋药浴、高温处理均能杀死卵内MG,但以研制的种蛋浸泡剂药浴效果为最好。 相似文献
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Effects of size of ingestively masticated fragments of plant tissues on kinetics of digestion of NDF
Ingestively masticated fragments were collected and sized via sieving. Different sizes of esophageal masticate and ruminal digesta fragments, and ground fragments of larger masticated pieces were incubated in vitro, and undigested NDF remaining at intervals of up to 168 h of incubation was determined. The ruminal age-dependent time delay (tau) for onset of digestion of NDF was positively correlated (P < 0.004) with the mean sieve aperture estimated to retain 50% of the fragments between successive sieve apertures (MRA). Degradation rate of potentially degradable NDF (PDF) and level of indigestible NDF were not related (P > 0.10) to MRA of masticated and ground fragments. Estimates of tau were positively related to MRA, with slopes of bermudagrass < corn silage < ruminal fragments of corn silage. It was concluded that fragment size-, and consequently, ruminal age-dependent onset of PDF degradation of a mixture of different fragment sizes results in an age-dependent rate of degradation of the more rapidly degrading of two subentities of PDF. Models are proposed that assume a tau before onset of simultaneous degradation of PDF from two pools characterized as having gamma-modeled age-dependency and age-constant rates. The ruminal age-dependent pool seems to be associated with the faster-degrading pool, and its rate parameter increases with range in MRA in the population of fragments. Conceptually, the ruminal age-dependent rate parameter for PDF degradation seems to represent a composite of several effects: 1) effects of the size-dependent tau; 2) range in MRA of the population of ingestively masticated fragments; and 3) subentities of PDF that degrade via more rapid age-dependent rates compared with subentities of PDF that degrade via age-constant rates. The estimated fractional rates of ruminative comminution of ingestively masticated fragments (0.060 to 0.075/h) were of a magnitude similar to the mean fractional rates of PDF digestion (0.030 to 0.085/h), which implies that ruminative comminution may be first-limiting to fractional rate of PDF digestion. The in vivo roles of ingestive and ruminative mastication of fragments on PDF degradation must be considered in any kinetic system for estimating PDF digestion in the rumen. These results and others in the literature suggest that the rate of surface area exposure rather than intrinsic chemical attributes of PDF may be first-limiting to degradation rate of PDF in vivo. 相似文献