基于财务视角的企业收益内部分配管理控制模式

趋利行为使得在企业收益分配中占主导地位的股东及经营者,有可能通过盈余管理或侵蚀他人利益来增加自身利益。为了保证分配的效率和公平,防止他人利益受损,在信息不对称情况下,本文认为,需要从财务角度对企业收益的内部分配进行规范,建立基于财务视角的企业收益内部分配的管理控制模式。     

Change in spatial characteristics of forest openings in the Klamath Mountains of northwestern California,USA

Change in the spatial characteristics of forest openings was investigated in three forested watersheds in north-western Siskiyou County, California totalling approximately 24,600 hectares. Watersheds with minimal human disturbance were chosen for study. However, fire suppression has been pervasive throughout. Characteristics of forest openings (area, perimeter, distance between neighboring openings) were measured on aerial photographs taken 41 years apart. An index of regional form was determined for the landscape. Shape complexity for each opening was calculated using two indices based upon fractals. Significant differences were found using the Kolmogorov-Smirnov two-sample test between the perimeters, areas, distance from sample point to nearest opening, and distance between neighboring openings. The perimeters and areas became smaller, and the distances from the sample point to the nearest opening and between neighboring openings became greater over the 41 years between aerial photo sets. The estimated area occupied by openings decreased from 25.8 % to 15.6 % of the study area. No significant difference was found in the shape of the openings except as the shape indices were influenced by changes in size of the openings.This article was written and prepared by U.S. Government employees on official time, and it is therefore in the public domain and not subject to copyright.     

《蒙古秘史》中的野生食用植物研究

经考证,在《蒙古秘史》中的植物古蒙古名称中,有山荆子、稠李、地榆、鹅绒委陵菜、葱、山韭、山丹和野韭等８种野生食用植物。植物区系及地理分布的研究表明,这些植物在十二世纪蒙古人所采集的地点,即现在的蒙古国肯特山脉地区仍有广泛分布。从民族植物学的研究看,它们在蒙古族民间被用于代粮、野菜、茶用、药用和调味品,比过去的利用有了很大的发展,已成为独特的植物利用文化。本文不仅对蒙古学研究能够提供可靠的依据,而且对寻找新的食用植物种类及其开发利用研究也提供了一些基本资料。     

Dynamics ofRhizoctonia solani (black scurf) in successive potato crops

The position of plants withRhizoctonia solani sclerotia (black scurf) on progeny tubers was mapped for an experimental field at Haren where potatoes were grown continuously and in rotation with other crops for five successive years, and for another field at Borgercompagnie with a 12 frequency of potatoes during three potato crops. Initially, the distribution of plants with black scurf on both fields was rather dense and homogeneous. In the following years the distribution became heterogeneous and patchy. The local decline ofR. solani AG 3 (the common potato pathogen) in Haren was apparently caused by an unknown factor selectively suppressingR. solani AG 3, while simultaneouslyR. solani AG 5 increased in mass. This AG 5 type proved to be an inferior competitor of AG 3 on the potato plant in a laboratory experiment. The specificR. solani antagonistVerticillium biguttatum did not play a role. A similar factor could have reduced the formation of black scurf in the experimental field at Borgercompagnie, whereV. biguttatum was also too infrequent to account for the decline.R. solani AG 5 was not present here and could not indicate the presence of a selective factor against AG 3.     

Pelargonium flower-break and pelargonium line pattern viruses in the Netherlands; purification,antiserum preparation,serological identification,and detection in pelargonium by ELISA

Two viruses, detected frequently in the Netherlands in pelargonium, were identified by serology and test plant reactions. Antisera were prepared and an ELISA procedure was developed to detect the viruses in pelargonium.One of the viruses, PFBV-N, proved to be pelargonium flower-break virus. With the antiserum to PFBV-N, it could be detected reliably throughout the year inPelargonium zonale Springtime Irene.The other virus, PLPV-N, was serologically closely related to pelargonium line pattern virus (PLPV) and to pelargonium ring pattern virus (PRPV), as were an old virus isolate from Saturnus, collected in the Netherlands in 1971 (L128), and PLPV isolates from Yugoslavia (PLPV-Y) and Denmark (PLPV-D). There were only minor differences in host-plant reactions between the virus isolates. Based on these tests, PLPV and PRPV are considered as isolates of the same virus, for which, for practical reasons, the name pelargonium line pattern virus is proposed.PLPV could be reliably detected by ELISA inP. zonale Springtime Irene and Amanda throughout the year with only a few exceptions. InPelargonium peltatum Tavira, however, reslts were erratic due to uneven distribution of virus in the plant. Best results were obtained when petioles of fully expanded leaves were tested.     

中国风水侵蚀交错区分布特征分析

风水侵蚀交错带的研究 ,对景观、土地覆盖 /土地利用、全球变化等研究具有重要意义。论文以GIS技术为支撑 ,定量计算出我国风水侵蚀带。在分布特征上 ,主要分布我国北方地区 ,其中以西部沙漠 ,北部山脉沿线为重 ,这种分布与气候、地貌分界有明显联系。 49.6 %风水侵蚀复合带的降水量小于 2 0 0mm。风水侵蚀复合带的土地利用主要以草地为主 ,占 41.8% ,其次为耕地。两种类型的分布 ,草地以与其它土地利用类型交错分布为主 ;而耕地是有重心的分散分布。风水侵蚀复合带的总体侵蚀要强于全国水平。     

基于不同尺度的干旱区城市景观生态研究--以陕西榆林市为例

从区域与城市两个尺度水平 ,对毛乌素沙漠南缘的榆林市城市景观进行研究认为 :在大尺度水平上 ,区域景观生态特征对城市景观特征具有一定的控制作用 ,而城市景观强大的功能流对区域景观产生干扰作用。城市景观的空间扩展与演化 ,既受区域景观特征的影响 ,也是区域景观演化的一个有机构成部分 ;在小尺度空间上 ,景观功能区、景观斑块与廊道的格局与功能 ,对城市景观格局动态以及维持城市景观多样的生态功能具有重要意义。在不同的利益追求下形成的景观文化 ,将深刻地影响到区域与城市景观演化的方向与过程。     

The Biology of the Larger Grain Borer, Prostephanus truncatus (Horn) (Coleoptera: Bostrichidae)

After about 25 years of intensive research a substantial moment of information has accumulated on the basic biology of Prostephanus truncatus in stored products. This article reviews the literature on the geographical distribution, biotypes, symbiotic associations, mating and flight behaviour, oviposition, and development on both agricultural and non-agricultural hosts. The current knowledge about the nutritional biology (including the role of symbionts) and host finding behaviour (including the inter-linked roles of plant chemicals and the insect's own pheronones) are highlighted as research areas which deserve future attention. In addition, few studies have been conducted to determine the extent to which the biology of P. truncatus permits it to survive and reproduce in non-agricultural environments. These areas of study should be pursued as possible routes to providing more effective integrated pest managements strategies for the larger grain borer.