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。     

Development of a semi-selective medium and an immunofluorescence colony-staining procedure for the detection of Clavibacter michiganensis subsp. sepedonicus in cattle manure slurry

Various compounds and basal media were tested for their suitability to create a semi-selective medium for isolation ofClavibacter michiganensis subsp.sepedonicus (Cms) from cattle manure slurry containing c. 10⁸ colony forming units (cfu) per ml.Plating efficiency of Cms in yeast glucose mineral medium (YGM) was 104% compared with yeast peptone glucose medium. Nalidixic acid, polymyxin B sulphate and the experimental disinfectant S-0208 inhibited colony growth of cattle slurry bacteria as compared with Cms in YGM. The optimal concentration of these inhibitors in combination was determined by modified agar diffusion tests and by pour plating in 24-well tissue culture plates. The semi-selective medium YGMI consisted of YGM supplemented with nalidixic acid (2 mg/l), polymyxin B sulphate (30 mg/l) and S-0208 (125 mg/l). Plating efficiency varied for Cms between 50.9 and 69.6%, for cattle slurry bacteria between 1.8 and 2.5% and for saprophytes from potato heel end extracts between 11.5 and 27.4%.Differentiation of Cms colonies from other colonies was based on their small and bluish colony morphology in pour plates and on immunofluorescence colony-staining (IFC). IFC of a pure culture of micro colonies of Cms in YGM was possible after one day incubation (colonies c. 5 cells). Green background fluorescence in the agar gels was prevented by addition of Tween 20 (0.1%) to the washing buffer and the use of 1% agar gels. IFC of macro colonies of Cms in YGMI, visible with 4x objective magnification, was possible after 4 days. The detection level of the target organism in artificially inoculated cattle slurry in YGMI based on colony morphology varied between 1.4×10³ and 2.3×10⁴ cfu per ml of cattle slurry. Miniaturized plating combined with IFC, using wells in tissue culture plates (=16 mm), proved suitable for detection, but was c. 30 times les sensitive. The recovery of Cms was negatively correlated with the number of saprophytic colonies in the agar plates (R ²=0.74).     

“复激保果剂”在杂交水稻制种上应用技术总结

复激保累剂,在杂交稻制种上使用,能促使花器发育良好,调节父母本花期,提高结实率,增加每穗实粒和粒重,提高产量。且成本低,有显著的经济效益。     

温室番茄无土多层栽培技术开发研究

本研究的目的在于验证由山东农业大学园艺系研制的“鲁SC-1型”无土栽培装置及其配套栽培技术在大面积温室番茄无土多层栽培的有效性与可行性。番茄亩产量达12616.2公斤,亩产值超出土壤栽培184.98%,虽然生产成本比土壤栽培明显增大达138.34%。但由于增产基数超出土壤栽培较大,所以,亩净产值和盈利值分别比土壤栽培提高156.82%和227.73%。成本占用盈利率以及劳动盈利率等也均有明显超出。     

5个草地型草地牧草的生长速率和养分动态研究

在牧草生长季节(5~9月)对小哨牧场放牧演替形成的5个草地型草地的牧草进行生长速率、牧草产量及养分的逐月观测,生长速率测定显示,白三叶+东非狼尾草和东非狼尾草+非洲狗尾草两个草地型草地均出现两个生长峰值,分别在6月和9月,其余3个草地型草地只有一个生长高峰。干物质产量和牧草养分测定结果表明,白三叶+东非狼尾草和白三叶+非洲狗尾草+画眉草两种草地型草地表现最好,可以在气候环境条件类似的地区推广种植利用;白三叶+画眉草和白三叶+非洲狗尾草两种草地型草地表现优良,可以在草地改良中,根据当地实际情况选择性地加以种植;东非狼尾草+非洲狗尾草型草地表现较差,不提倡种植。     

5种国兰( Cymbidium ) 的光合特性

 通过气体交换和叶绿素荧光分析等方法研究了5种国兰(Cymbidium ) 的光合特性。其光饱和点、光补偿点、CO₂ 补偿点和CO₂ 饱和点表明它们具有C3 植物特征; 光合速率在3.0 ～5.9 μmol·m^{- 2} ·s^{- 1}之间, 在低于2 000 μmol·mol^{- 1} CO₂ 浓度下, 光合速率受CO₂ 浓度影响较大; 5种国兰的光合能力、表观量子效率、羧化效率等都有所差异; 光饱和点在350～650μmol·m^{- 2} ·s^{- 1}之间, 属于喜阴植物,其中春兰、建兰耐阴性相对较低, 墨兰、春剑耐阴性相对较高, 蕙兰居中。从暗处暴露到强光下, 5种国兰的光化学反应启动差异较大, 启动后的光化学效率差异也较大, 这可能与国兰不同种起源地的生态环境,适应性及进化有关。     

茶薪菇品种比较实验研究

对7个茶薪菇品种进行品种比较实验从中选择出适宜于棉籽壳为主的培养料的优质菌株5个，瓶栽实验生物学效率显著地高于对照品种的生物学效率(53．45％)，达到1％的显著水准。     

套袋黄冠梨黑点病与钙素营养和果实衰老的关系

为探明套袋黄冠梨果实黑点病发病原因,从采后生理、矿质营养水平、酚类物质酶促褐变和果实衰老等方面对套袋黄冠梨果实黑点病进行了研究。结果表明:套袋果呼吸强度显著高于不套袋果;套袋果Ca含量仅为不套袋果的49%-63%,果皮钙素含量未套袋果>套袋健康果>套袋病果,套袋病果与不套袋果果皮N/Ca比值分别为9.8和6.1,K/Ca比值分别为17.6和8.8;果皮和果心酚类物质含量及多酚氧化酶活性(PPO)呈套袋病果>套袋健康果>未套袋果的趋势;套袋病果果皮丙二醛(MDA)含量及电导率显著高于未套袋果;果皮钙素含量与其PPO活性、多酚及丙二醛含量、电导率呈高度负相关。初步分析黄冠梨果实黑点病病因为缺钙性生理衰老。     

不同生长年限王草的营养价值研究

本文对生长第1、2、3年的王草在100cm高度时刈割的营养成分及其体外干物质、有机物降解率进行分析研究。结果表明:不同生长年限王草第1年的粗蛋白质显著高于第2、3年(P<0.05),而中性洗涤纤维(NDF)、酸性洗涤纤维(ADF)显著低于第3年(P<0.05)。干物质、有机物的降解率第1年最高,第3年的最低,但差异不大。     

Detection of Colletotrichum coccodes from soil and potato tubers by conventional and quantitative real-time PCR

Colletotrichum coccodes is the causal agent of the potato blemish disease black dot. Two PCR primer sets were designed to sequences of the ribosomal internal transcribed spacer (ITS1 and ITS2) regions for use in a nested PCR. The genus-specific outer primers (Cc1F1/Cc2R1) were designed to regions common to Colletotrichum spp., and the species-specific nested primers (Cc1NF1/Cc2NR1) were designed to sequences unique to C . coccodes . The primer sets amplified single products of 447 bp (Cc1F1/Cc2R1) and 349 bp (Cc1NF1/Cc2NR1) with DNA extracted from 33 European and North American isolates of C. coccodes. The specificity of primers Cc1NF1/Cc2NR1 was confirmed by the absence of amplified product with DNA of other species representing the six phylogenetic groups of the genus Colletotrichum and 46 other eukaryotic and prokaryotic plant pathogenic species. A rapid procedure for the direct extraction of DNA from soil and potato tubers was used to verify the PCR assay for detecting C. coccodes in environmental samples. The limit of sensitivity of PCR for the specific detection of C. coccodes when inoculum was added to soils was 3·0 spores per g, or the equivalent of 0·06 microsclerotia per g soil, the lowest level of inoculum tested. Colletotrichum coccodes was also detected by PCR in naturally infested soil and from both potato peel and peel extract from infected and apparently healthy tubers. Specific primers and a TaqMan fluorogenic probe were designed to perform quantitative real-time (TaqMan) PCR to obtain the same levels of sensitivity for detection of C. coccodes in soil and tubers during a first-round PCR as with conventional nested PCR and gel electrophoresis. This rapid and quantitative PCR diagnostic assay allows an accurate estimation of tuber and soil contamination by C. coccodes .