电算化会计信息系统下内部控制研究

本文对会计电算化发展中存在的一些问题提出了对策与建议，并针对财会工作的自身特点，从程序控制和制度控制两个方面阐述了电算化会计信息下的内部控制方法。     

内蒙古赤峰市实行草地有偿承包的效果和经验

通过赤峰市多年来对草地有偿承包责任制的探索，阐述了草地有偿承包责任制的意义和重要性，总结了实行草地有偿承包责任制的基本做法和体会，提出了今后的设想。     

模拟发电机组专用可控硅直流调速系统

本文从分析同步发电机原动系统基本数学模型入手，提出了一种实现同步发电机原动系统仿真的专用可控硅直流调速系统及其实用装置。该控制系统采用有差调节的模拟调速器，水汽管道特性模拟、自平衡特性模拟和集成块模拟触发器，以及过流与超速保护，并可实现有差－无差调节的转换。     

夏秋蚕新品种浒花、秋星的育成及其一代杂交种的选配

根据长江流域夏秋季的气候特点,采用杂交、回交、系统分离、活蛹缫丝和多代高温多湿环境定向培育等育种方法,分别育成了中系蚕品种“浒花”和日系蚕品种“秋星”。两者都具有抗性强、丝量高、茧丝质优以及繁育容易等特点。其一代杂交种经多次实验室鉴定、农村生产鉴定、试养以及全国蚕品种审定结果表明:该新品种体质强健、孵化、眠起、老熟齐一,茧丝量高,茧层率22％;鲜毛茧出丝率15—16％,茧丝品质优良、解舒率74％,净度93分,茧丝纤度2.53/D,茧丝长超1000m。     

A method to test wheat leaves for their reactions to inoculation with Septoria species

The construction and application is described of a polystyrol humidity box in which wheat leaves, while continuing to function as parts of living plants, can be tested for their reactions toSeptoria spp. in an atmosphere nearly saturated with water, as is required for successful infection. The method is simple, accurate ans inexpensive.Samenvatting Voor dit doel is een z.g. vochtdoos geconstrueerd (Fig. 1A). Het te toetsen blad wordt daar doorheen geleid en in de doos geïnoculeerd met een druppel conidiën-suspensie van de schimmel. Onder het blad staat wat water in de doos (Fig. 1B). Na afsluiting ontstaat in de doos de hoge luchtvochtigheid van bijna 100% die nodig is voor de infectie. Dit wordt op deze wijze eenvoudig en goedkoop gerealiseerd. De bladeren die zo worden getoetst blijven onbeschadigd functioneren aan de plant. Na enkele dagen kan de doos worden geopend en kan de symptoom-ontwikkeling worden afgewacht en gevolgd (Fig. 3A, 3B en 4). De methode leent zich voor nauwkeurig werk en vereist zeer weinig infectiemateriaal. De Technische en Fysische Dienst voor de Landbouw (TFDL), Wageningen, ontwierp en construeerde een statief voor het gebruik van de vochtdozen in serie (Fig. 2).     

The effect of phosphine on the absorption and circular dichroic spectra of cytochrome c and cytochrome oxidase

The interaction of phosphine with purified cytochrome c and cytochrome oxidase was studied by absorption and circular dichroic spectrometry. Treatment of cytochrome oxidase with phosphine yielded absorption spectra in both the visible and Soret region that were similar to that produced by dithionite. Striking changes in the circular dichroic spectra were also recorded, sugesting that a valence change of the heme iron was accompanied by a conformation change of the prosthetic group.Phosphine treatment of cytochrome c also yielded spectra similar to those produced by reduction with dithionite suggesting a valence change of the heme iron. However, both the time necessary for complete reduction and the concentration of phosphine necessary for this effect suggest that, in comparison with cytochrome oxidase, cytochrome c was relatively insensitive. Reduction of cytochrome oxidase by phosphine had only a very minor effect on the intrinsic dichroic spectrum suggesting little effect on the polypeptide chains.The persistence of a component after reduction by phosphine and the subsequent reduction of this component by dithionite suggests that phosphine primarily reduced only one comonent of the cytochrome aa₃ complex. The failure of EDTA and fluoride, which are known ligands of cytochrome a₃ to affect the reduction of cytochrome aa₃ by phosphine, as well as the occurrence of a 436-nm isosbestic point of the ferric-ferrous absorption spectra suggests that phosphine reduced primarily cytochrome a. However, it is argued that a slow reduction of cytochrome a₃ cannot be ruled out.     

新疆退牧还草工程建设与管理的探讨

草地是发展畜牧业的重要基础,退牧还草工程是恢复、更新天然草地和保护生态环境的重要手段。本文就新疆实施退牧还草工程中所出现的一些问题进行了探讨。     

浅谈HACCP在机制针形名茶中的应用

对HACCP作简要介绍，根据HACCP体系的要求，分析了机制针形名茶过程中各个环节可能出现的危害因素，用HACCP的原理确立了关键控制点，并且建立了相应的控制措施。     

菇木年龄对香菇产量和营养成份含量的影响

用南酸枣、秃瓣杜英、马褂木、麻栎、锥栗、枫香、银荆等7个优良菇木树种的不同年龄树木木屑作为栽培基质，选用126香菇品种做供试菌株，通过香菇总产量、冬菇产量、香菇营养物质含量的对比试验，结果表明，这7种菇木林树种7年树龄木屑栽菇香菇的性能优于或不低于15年成年树龄，用南酸枣、秃瓣杜英、马褂木、麻栎、锥栗、枫香、银荆作为经营短轮伐期菇木林树种是可行的。     

剡溪山水文化旅游资源开发设想

文化底蕴越是丰厚的旅游资源，开发价值就越高。正是众多文人贤士游剡访古，使浙东剡溪的历史、文化与自然山水完美地结合在一起，形成了绚丽多彩的剡溪山水文化。文化被认为是旅游业的灵魂，是一种潜在的旅游产品。要提高山水旅游产品的文化品位，必须将山水文化的潜在价值转化为旅游产品。本文对剡溪山水文化旅游资源的开发提出了以下设想：再现“唐诗之路”山水旅游美景，并着重于按唐诗及有关文献、传说等增添新景点，沿江、沿山、于水中进行山水、文化全面开发，形成立体式、全景式的剡中山水文化游道；可开发出文化生态、修学、科考、宗教、节庆等剡溪山水文化旅游产品。