试析事业单位财务分析存在问题及其成因

当前,我国事业单位财务分析与企业财务分析相比,由于观念、制度、人员等原因,主要存在着财务分析体系不完善和财务分析执行不到位的问题。该文在分析问题及其成因的基础上,提出改进建议。     

High level expression of recombinated hepatocyte growth factor in human umbilical cord mesenchymal stem cells

AIM: To construct a lentiviral vector encoding human hepatocyte growth factor (hHGF) for transfection,and to observe the expression of hHGF in human umbilical cord mesenchymal stem cells.METHODS: pUC-SRα/hHGF was subcloned into the expression vector pWPI to construct recombinant pWPI-hHGF.hHGF was identified by gene sequence.Recombinant lentivirus was produced by pWPI-hHGF,pAX2 and pMD2G altogether transient transfection into 293T cells using calcium phosphate method.The pWPI-hHGF and the contructed pWPI-GFP were transfected into human umbilical cord mesenchymal stem cells by the Lipofectamin 2000.Through counting by the fluorescent microscope,the efficiency of the transfection was identified.The expressions of hHGF and GFP in human umbilical cord mesenchymal stem cells were also detected.The concentration of hHGF in cell culture medium was determined by enzyme linked immunosorbent assay (ELISA).RESULTS: DNA sequence showed that hHGF cDNA was correctly inserted into pWPI vector.The positive rate of hHGF transfecting 293T cells was 100 %.Bright green fluorescence in the transfected cells was observed under the fluorescent microscope after 24 h transfection with lentiviral plasmid pWPI-hHGF-GFP,and the transfection rate reached 80%.The difference was distinct between the pWPI-hHGF group and control group in the secretive level of hHGF by Western blotting and the ELISA (P<0.01).CONCLUSION: The recombinant pWPI-hHGF plasmid was successfully constructed and efficient,stable and ectopic expression of hHGF was accomplished in human umbilical cord mesenchymal stem cells.     

利用镰刀菌诱导玉米抗青枯病研究

利用来自不同寄主的 5个镰刀菌菌株 ,通过土壤诱导法对玉米青枯病主要致病菌Fusar iumgraminearum和Pythiumgraminicola分别进行诱导抗病性测定。供试 5种镰刀菌菌株均能诱导玉米抗青枯病。F1对P graminicola的诱导效果最好 ,用F1土壤诱导接种的诱导效果为 88%。F5对F .graminearum的诱导效果最好 ,用F5土壤诱导接种诱导效果达 10 0 %。免疫作用迟滞期及免疫作用持续时间测定结果表明 ,播前土壤诱导接种法效果好 ,持效期长 ,且能改善玉米农艺性状。土壤诱导接种法最佳迟滞期是 16d ,挑战后 6 3d诱导效果仍为 10 0 %。     

区域土壤侵蚀定量评价中的坡长因子尺度变换方法

 区域土壤侵蚀研究中,坡度、坡长只能基于中低分辨率DEM提取,但提取的坡度发生衰减,坡长发生扩张。以陕西省延安市及周边地区为研究区,利用国家测绘局生产的1∶25万数字地形图和研究区内典型地区1∶5万数字地形图,在ANUDEM软件支持下,建立了研究区50m分辨率和典型地区10 m分辨率的水文地貌关系正确DEM,利用直方图匹配原理对50m分辨率DEM上提取的坡度、坡长进行变换,并对变换前后坡度、坡长对土壤侵蚀强度的影响进行了评价分析。结果表明,经变换后的坡度整体变陡,坡长整体变短,变换后坡长平均值和累积频率曲线与高分辨率(10m)坡长均较接近,且其空间格局基本保持不变。利用中国土壤流失方程计算坡度坡长均不变换、只对坡度变换、只对坡长变换和坡度坡长均变换4种情况下的土壤侵蚀强度研究结果表明,只对坡长变换时土壤侵蚀强度有所减小,而只对坡度变换和坡度、坡长均变换时土壤侵蚀强度增大,且前者增大幅度较大。说明坡度衰减比坡长扩张对土壤侵蚀评价结果的影响更大,在实际应用中有必要对坡度和坡长都进行变换,以期为土壤侵蚀定量评价提供更加准确的数据支持。     

葡萄品种浆果成熟期多样性及归类标准评价

对郑州葡萄圃内260个鲜食和153个酿酒品种的浆果成熟期进行了鉴定评价。在郑州地区,最早熟的葡萄种质材料早莎巴珍珠6月29日生理成熟,果实发育期48d;最晚熟的种质材料大宝10月12日成熟,果实发育期144d,在其间的103d时间里不断有成熟的葡萄品种,表现了丰富的多样性。酿酒葡萄的果实成熟期相对集中,大多数酿酒葡萄品种在8月中旬成熟,7月份和9月份成熟的葡萄品种所占的比例极少。果实发育期≤60d、61～80d、81～100d、101～120d、≥121d的品种次数呈正态分布,果实发育期81～100d的品种占收集品种的53.03%;果实发育期少于60d的极早熟品种和果实发育期多于120d的极晚熟品种所占比例较少。早、中、晚熟品种按照浆果发育期进行归类较为简便。     

棉花胞质不育育性恢复候选基因载体构建及其功能初步分析

棉花细胞质雄性不育是研究杂种优势利用和质核互作机理的理想材料。本实验对棉花细胞质雄性不育育性恢复基因ZH46-3437利用pBI121载体构建了过表达载体。同时构建了amiRNA干扰载体即amiR3437,利用病毒诱导基因沉默体系pCLCrV浸染F1植株的子叶。转基因植株的相对荧光定量数据表明,amiR3437的相对表达量上调,而ZH46-3437的相对表达量下调,利用碘-碘化钾染色法鉴定转基因出现半不育性状,表明ZH46-3437基因可能与棉花花粉育性有关。     

Enzymatic treatment on cotton fibers: degradation kinetics of pectin and influence of shape change on adsorption

Alkaline pectinase was one of the most effective enzymes to treat cotton as alternative agent to replace the conventional alkaline method. Removal of pectin and cutin was considered the explanation for improvement of wettability as well as water adsorption on cotton fiber. However, degradation kinetics of pectin is unclear, and the influence of fiber shape on property changes after enzymatic treatment was ignored. The main objective of this work was to reveal interactions between pectinase and cotton fiber for mechanism study. A heterogeneous catalysis kinetic equation, which is associated with Langmuir adsorption model and enzyme deactivation, was used to describe the heterogeneous catalysis. The enzymatic process conditions were optimized. Raw cotton fibers, pectinase-treated and alkali-treated fibers were characterized by impurities content determination, Fourier transform infrared spectroscopy (FTIR), X-ray diffraction (XRD) and scanning electron microscope (SEM). Mechanism of water adsorption enhancement on treated fibers was discussed. In addition to elimination of the outer impurities, flat fibers with less twist and shape changes of lumen were also obtained to ensure better accessibility and water adsorption after enzymatic treatment.     

β～肾上腺能兴奋剂对不同日粮蛋白质、蛋氨酸水平下肉鸭生长及胴体品质的影响

用121只天府肉鸭,在蛋白质水平为15％、17％(添加0、0.21％蛋氨酸)和15％日粮中分别添加0、0.5、1ppm苯甲醇胺进行饲喂,测定21至42日龄鸭生产性能和胴体品质,探讨了不同饲粮条件下添加苯甲醇胺的效果。结果表明,添加1ppm苯甲醇胺鸭只的增重、42日龄屠宰率、胸腿肌率及鸭体蛋白、水分含量在17％,15％CP和0.21％met组显著高于0ppm对照(P<0.05—0.01),而腹脂率肌胃重及体脂含量显著降低(P<0.05—0.01)而20％cp及0％met组添加苯甲醇胺对增重、体成分无显著影响。     

免耕播种与深耕播种对小麦产量影响研究

保护性耕作技术就是按照农作物栽培要求,采取少耕或免耕方法,利用作物秸秆及残茬覆盖保护土壤,保护农业生态环境,实现农业可持续发展的技术体系。     

次生盐渍土垂向剖面斥水性及其与理化性质关系

为探求土壤剖面斥水性的变化规律及其与土壤水盐含量、pH值的关系,在新疆新垦膜下滴灌棉田以10 cm×10 cm和5cm×5cm的网格等间距采集两个土壤剖面样品,对剖面土壤的斥水性、含水率、含盐量和pH值了进行经典统计、地学统计和相关性分析。结果表明：次生盐渍土剖面斥水性呈中等程度变异,空间自相关性中等偏弱;土壤斥水性在40cm深度附近时最强,在大于80cm深度的土层斥水特征不明显;在0~40cm深度土层,含水率与土壤斥水性正相关,在40~80cm深度与斥水性负相关;含盐量除在0~10cm的表层与斥水性正相关外,在其余土层均为负相关; pH值与斥水性之间多为正相关。