重庆上市公司互保圈现象的会计思考

在市场经济环境下，贷款担保作为上市公司融通资金的一种方式，是企业的一种正常的经营行为。它可以减少交易风险、促进资本市场发展。然而，目前由于种种原因，上市公司互保不仅没有起到化解市场风险的作用，反而加大了证券市场和金融市场的风险，严重扰乱了资本市场的正常运行。因此，本文拟通过思考重庆“互保圈”现象，分析“互保圈”形成的原因及危害，并由此提出相应的对策与建议。     

早期断奶仔猪营养性腹泻的分析及防治

仔猪腹泻是一种严重制约养猪业发展的疾病,其发生由应激、环境、营养等多种因素造成。本文主要从营养方面阐述了早期断奶仔猪发生腹泻的原因,并综合近年研究资料,论述了各种营养因素对仔猪营养性腹泻的改善作用,为研究合理的断奶仔猪日粮提供理论依据。     

草坪阔叶杂草防除技术研究

在2001～2002年两年间,应用百草敌、2,4-D丁酯乳油、2-甲-4-氯丙酸及混合药剂对青海大学农牧学院草业科学系试验地草坪杂草进行防除试验。结果表明:百草敌、2,4-D丁酯乳油及混合药剂I对几种主要杂草防除效果比较好,与对照相比30 d能达100％,而且两种混合药剂有增效作用,扩大了除草剂的使用范围。     

Examination and control of lameness in dairy herds

Extract

Lameness is a significant problem in dairy herds in New Zealand. It affects production and causes cows to lose weight. If antibiotics are used, milk has to be withheld from the vat. Cows may go into extended anoestrus and some which fail to conceive have to be culled. Even in its mildest form lameness is an inconvenience to the normal management of the herd.     

An evidence‐based approach to equine parasite control: It ain't the 60s anymore

Most veterinarians continue to recommend anthelmintic treatment programmes for horses that derive from knowledge and concepts more than 40 years old. However, much has changed since these recommendations were first introduced and current approaches routinely fail to provide optimal or even adequate levels of parasite control. There are many reasons for this. Recent studies demonstrate that anthelmintic resistance in equine parasites is highly prevalent and multiple‐drug resistance is common in some countries, but few veterinarians take this into account when making treatment decisions or when recommending rotation of anthelmintics. Furthermore, the current approach of treating all horses at frequent intervals was designed specifically to control the highly pathogenic large strongyle, Strongylus vulgaris. But this parasite is now quite uncommon in managed horses in most of the world. Presently, the cyathostomins (small strongyles) are the principal parasitic pathogens of mature horses. The biology and pathogenesis of cyathostomins and S. vulgaris are very different and therefore require an entirely different approach. Furthermore, it is known that parasites are highly over‐dispersed in hosts, such that a small percentage of hosts harbour most of the parasites. The common practices of recommending the same treatment programme for all horses despite great differences in parasite burdens, recommending prophylactic treatment of all horses without indication of parasitic disease or knowing what species of parasites are infecting the horses, recommending use of drugs without knowledge of their efficacy and failing to perform diagnostic (faecal egg count) surveillance for estimating parasite burdens and determining treatment efficacy, are all incompatible with current standards of veterinary practice. Consequently, it is necessary that attitudes and approaches to parasite control in horses undergo a complete overhaul. This is best achieved by following an evidence‐based approach that takes into account all of these issues and is based on science, not tradition.     

浅谈我国养鹿业可持续发展的对策

针对我国养鹿业面临入世后的严峻挑战 ,基于国内和国际区域性养鹿业的现状和形势 ,从几方面扼要阐述了我国养鹿业可持续发展应采取的对策。     

甘南牧区草畜供求动态变化与调控——以阿孜畜牧试验场为例

甘南牧区不仅是我国重要的畜牧业生产基地,而且是黄河上游的重要水源涵养地.过牧超载导致天然草地退化,严重影响牧区的可持续发展.以甘南州玛曲县的阿孜畜牧试验场为例,分析了2008和2009年天然草地的可食牧草产量、放牧家畜承载量等方面的动态变化.研究结果表明,2009年阿孜畜牧试验场产草量有所增加,月均产草量较2008年提...     

天祝县草地资源特征及其生产力分析

对甘肃省天祝县天然草地资源类型、分布规律和特点及生产力进行分析和总结.结果发现,该区天然草地主要有温性草原、山地草甸、高寒草甸、灌丛草甸和疏林草甸5类;不同地区、年际和季节间的草地生产力与营养成分差异很大,草地饲用植物种类多,产量低.品质差.建议综合利用草地培育措施,实行草畜系统的半放牧半舍饲经营,以恢复草地植被,发展...     

细胞因子在奶牛乳房炎生物学防治中的应用

鉴于细胞因子对乳房免疫机能独特有效的操纵和调节,在奶牛乳房炎控制中具有一定独特优势,作者就细胞因子的生物学活性、作用机制和特点进行了综述,并重点对国内外应用奶牛重组细胞因子防治奶牛乳房炎进行了总结、分析,有望为控制奶牛乳房炎提供安全、有效、实用的生物学防治途径。