对注册会计师法律诉讼的探讨

近些年来,在一些经济领域的民事案件中,往往涉及到注册会计师法律诉讼问题,注册会计师为什么会引起法律诉讼?其诉讼与一般民事诉讼有什么区别,如何尽量减少或避免法律诉讼?这些问题已成为我国注册会计师普遍关注的问题,笔者针对这些问题作了一些粗浅研究.     

Physiological Indices and Selection of Methods on Rapid Identification for Sweet Potato Drought Resistance

The relationships between the changes of relative water content （RWC）, malondialdehyde （MDA） contents, superoxide dismutase （SOD） activity and free proline contents in sweet potato leaves, and drought resistant ability under different concentration of polyethylene glycol （PEG） treatment applied at rhizosphere of sweet potato seedlings were studied. A highly positive correlation between RWC and drought resistance （r =0.783, P〈0.01）, a highly negative correlation between MDA contents and drought resistance （r = -0.848, P〈0.01）, a highly positive correlation between SOD activity and drought resistance （r = 0.777, P〈0.01） was observed. Free proline contents in leaves was not related obviously to the sweet potato drought resistance under 25% PEG treatment. The stronger the drought resistance of variety, the less decrease of RWC and increase of MDA contents, the more increase of SOD activity. By determining these physiological indices in sweet potato leaves under 25% PEG treatment, rapid identification of drought resistant ability of different varieties can be obtained in the lab.     

PGF2αeCG及hCG 3种生殖激素联用对母犬发情、卵泡发育及胚胎着床的影响

给休情期性成熟母犬肌注 PGF2α(0 .5 m g/ kg) ,2 4 h后肌注 e CG(5 0 IU/ kg) ,再经 12 0 h后肌注 h CG(2 0 U/ kg) ,诱导其发情。将诱导发情的母犬与公犬交配 ,于交配后 16 d,摘取卵巢、子宫 ,观察其卵泡发育和胚胎着床情况。结果表明 ,药物处理可明显促使母犬提前结束休情期而进入发情期 (9/ 10 ) ,促进卵巢内卵泡发育 (P<0 .0 1) ,并使更多的胚胎着床 ,每只母犬子宫胚胎着床点为 (17.4± 2 .2 )个 ,提示 3种生殖激素联合应用可提高母犬繁殖率     

杨干象对杨树生长的影响和防治指标的研究

1995～2000年，对杨干象对杨树生长的影响和防治指标进行了研究。结果认为，不同虫口密度对杨树生长的影响明显，通过建立虫口密度与杨树生长(树高、胸径、材积)损失率回归预测模型表明，随着虫口密度的增加，胸径、材积生长明显下降，其关系呈直线、对数回归关系；高生长总的趋势是下降的，呈多项式回归关系；杨干象防治指标确定为：5年生以下杨树为2头／株，6～8年生杨树为3头／株，9年生以上杨树为4头／株。     

The fate of fluroxypyr in the soil in an oil palm agroecosystem

A study on the fate of fluroxypyr in Malaysian agricultural soils was carried out under natural conditions in an oil palm plantation. Three experimental plots in the oil palm estate were selected and three types of treatments were administered, namely fluroxypyr at the recommended dosage, double the recommended rate, and the untreated control. Residues of fluroxypyr in the soil, water, and oil palm leaf were monitored at regular intervals up to 90 days after treatment (DAT). The recovery of fluroxypyr in the water and soil samples ranged from 91–102% when fortified at 1–25 p.p.b. and 91–98% when fortified at 4–50 p.p.b. The recovery from the oil palm leaf ranged from 76–114% when the oil palm leaf sample was fortified at 0.05–1.0 p.p.m. The results showed that fluroxypyr leached down to 50 cm depth at 1 DAT when the plots were treated with either dosage. However, fluroxypyr was not detected in the soil residue at 14 and 21 DAT. Fluroxypyr was not detected in the oil palm leaf samples irrespective of the rates of herbicide application or sampling intervals. The residue of fluroxypyr was detected in water from a nearby stream up to 5 DAT at levels ranging from 0.06–0.21 µg L⁻¹. This result suggests that fluroxypyr persists for a short period in the soil and water ecosystems, but not in the oil palm leaf.     

Effects of Sini decoction on atherosclerosis and ceramide content of aorta in rabbits

AIM:To observe the effects of Sini decoction on atherosclerosis(AS) and ceramide content of aorta in rabbits. METHODS:28 rabbits were randomly divided into three groups. Control group was fed with a normal diet; High cholesterol group was fed 1% cholesterol and 5% fat diet; Sini decotion+ high cholesterol group was fed 1% cholesterol and 5% fat diet plus Sini decotion (4.2 g·kg^-1·d^-1). At the end of study, the plaque area were measured, the atorta ceramide and cell apoptosis were also detected. RESULTS:Sini decotion diminished lipid plaque area on the aortic endothelium, reduced the levels of aorta ceramide and the apoptosis index. CONCLUSION:Sini decoction has an inhibitory effect on AS, the mechanism may be that Sini decotion reduces concentration of ceramide in aorta.     

Effect of antifibrotic herb serum on rat hepatic stellate cell proliferation and collagen synthesis

AIM: To investigate the effect of Chinese herbs, Ganxianfang(GXF), on rat hepatic stellate cells (HSC) proliferation and collagen synthesis. METHODS: Two types of herb serum, portal venous serum and circumferential venous serum, were prepared from rats infused intragastrically with 16, 8, 4 times adult dose of GXF decoction. HSC isolated from rat liver were processed with the above sera in vitro. Then we mensurated the radioactivity of HSC admixed with [[³H]H]proline and [[³H]H]thymine to judge the effect on proliferation and collagen synthesis of HSC. RESULTS: Both two types of serum collected 0.5, 1, 2 h after intragastrical infusion inhibited HSC proliferation (P＜0.05), and the serum collected 1 h after intragastrical infusion had the strongest effect (P＜0.05). Portal serum decreasea collagen synthesis (P＜0.05), but circumferential serum had no effect (P＞0.05). CONCLUSION: Inhibition of HSC proliferation and decrease of collagen synthesis may contribute to the GXF antifibrotic action.     

水稻不同品种或组合对甲磺隆耐药性差异的机制研究

以水稻乙酰乳酸合成酶(ALS)比活力为研究对象,通过在离体和活体条件下比较其对甲磺隆的敏感性水平,探讨了水稻不同品种或组合的耐药性差异机制。结果表明,离体条件下不同水稻品种或组合ALS对甲磺隆均较敏感,当甲磺隆浓度为100 μg/L时,对ALS比活力抑制率达60%以上,且活力百分比与甲磺隆浓度对数成直线负相关关系,相关程度显著或极显著;活体条件下ALS活力均受到甲磺隆不同程度的抑制,但同一品种ALS活力不随甲磺隆浓度的变化而呈现规律性变化。在甲磺隆浓度相同时,活体条件下所有供试水稻品种ALS活力均显著高于离体条件下的ALS活力,影响程度与植株耐药性差异基本一致,说明甲磺隆在水稻体内存在较强代谢失活作用,代谢失活差异是水稻不同品种或组合对甲磺隆的耐药性差异机制。     

甘肃东方蜜蜂的形态特征研究

通过测定甘肃2个不同样点的4群东方蜜蜂发现,甘肃蜜蜂种群内遗传变异丰富,种群中许多形态性状特征表现出较明显的地理变异性;蜜蜂个体增大、体色变深,具体是:前翅长、前翅宽、背板3,4宽;后腿长、蜡镜长、蜡镜宽、蜡镜间距、腹片3,6的长和宽逐渐增加;背板3,4、小盾片的色素度逐渐加深。这些均具有生态适应意义。