多目标随机结盟对策的区间模糊ZS -值

内部控制和企业价值之间存在着密切的联系，内部控制是否有效及效率高低影响着企业的价值。内部控制质量高的企业有动机通过自愿性信息披露向市场传递企业价值较高的信号，由于信号传递作用，企业更容易获得较低成本的商业信用和银行信用借款，提升了企业价值，而内部控制质量低的企业没有动机进行内部控制信息披露，从而不得不付出较高的债务融资成本，降低了企业价值。     

小微企业内部会计控制问题与对策

在经济全球化的影响下，小微企业已成为我国社会经济的主力军，在各个行业都得到了不同程度的发展。同时，内部会计控制已经成为企业内部控制的子系统，在企业中占据着重要的角色，有利于推动企业的经营管理，实现长远发展。文章分析我国目前小微企业内部会计控制存在的问题，在此基础上对存在的问题进行归因分析，并提出了相应的解决办法。     

Application of a putative fatty-acid binding protein to discriminate serologically the two European quarantine root-knot nematodes, Meloidogyne chitwoodi and M. fallax, from other Meloidogyne species

Two major proteins, Mcf-A67 and Mcf-B66, were identified by mini two-dimensional polyacrylamide gel electrophoresis in order to distinguish the two European quarantine root-knot nematodes, Meloidogyne chitwoodi and M. fallax, from eight other species. These quarantine proteinic markers have been microsequenced after enzymatic digestion. The internal amino acid sequences exhibit similarities to members of a family of low molecular weight intracellular lipid-binding proteins. Moreover, to explore a simple, rapid, and inexpensive way to identify the two quarantine nematodes, dot blot hybridizations were performed using an antiserum (A67) produced from the longest amino-acid sequence of the protein Mcf-A67. Although several proteins stained on the M. chitwoodi and M. fallax western blot membranes, the two nematodes were easily distinguished from other root-knot nematodes, on dot blot assays with soluble proteins extracted from a single female. Because of its specificity and sensitivity, the use of the A67 antiserum to improve the diagnosis of the two European quarantine root-knot nematodes is discussed.     

Ribosomal DNA Sequence Comparisons of Colletotrichum Graminicola from Turfgrasses and other Hosts

The 5.8S ribosomal gene and the flanking internal transcribed spacers (ITS) 1 and 2 from Colletotrichum graminicola isolates causing anthracnose disease of Agrostis palustris and Poa species were sequenced. Although bootstrap support was not high, two major groups were observed with both UPGMA and parsimony algorithms, one containing isolates from A. palustris and another with isolates from Poa spp. The ITS sequences were also compared with those of isolates of C. graminicola and C. sublineolum from Sorghum spp., Zea mays and Rottboellia cochinchinesis as well as other Colletotrichum species. Except for one isolate from P. annua in Texas, the ITS1 and ITS2 sequences of turfgrass isolates always grouped separately from C. graminicola or C. sublineolum from non-turfgrass hosts with high bootstrap support. ITS sequences of the turfgrass isolates were more similar to those of other species of Colletotrichum, such as C. coccodes and C. dematium, than they were to C. graminicola isolates from other hosts. Turfgrass isolates have ITS sequences which are not identical to those of isolates from Zea mays and Sorghum species demonstrating diversity among fungi conventionally classified as C. graminicola.     

Phylogenetic Analysis of Field Isolates of Feline Calcivirus (FCV) in Japan by Sequencing Part of Its Capsid Gene

The molecular epidemiology of the infectious disease caused by feline calcivirus (FCV) in Japan was investigated by analysing the phylogenetic relationship among 21 Japanese field isolates, including the F4 strain, and 30 global isolates. Parts of the capsid gene (B–F) of the isolates were amplified by RT-PCR, and the amino acid sequences were compared with those from the global isolates. Thirty-seven and 14 out of a total of 51 isolates were clustered into two distinct genogroups, I and II respectively, by UPGMA and NJ analysis. Seven of the 21 Japanese isolates (33%) fell into group I together with 30 global isolates, while the other 14 Japanese isolates (67%) belonged to group II. The bootstrap repetition analysis of groups I and II formed by the NJ method gave a value of 99.0%. The 14 latter Japanese isolates were clearly separated from the isolates in group I, and they were different from any previously known FCV, forming a new genogroup, which implies that this lineage has been confined to Japan. Comparing the amino acid sequences shared by groups I and II, the amino acid at position 377 in B region was asparagine (Asn or Asp (NH₂)) in group I, while it was lysine (Lys) in all the strains in group II. Similarly, the amino acid at position 539 in the F region was alanine (Ala) or proline (Pro) in group I, while it was valine (Val) in group II; glycine (Gly) at position 557 in group I was serine (Ser) in Group II; and phenylalanine (Phe) or leucine (Leu) at position 566 in genogroup I was tyrosine (Tyr) in group II.     

Classification of Morchella species from Yunnan and Zhejiang Provinces Based on rDNA ITS Sequences

Fourteen Morchella samples (eleven from Yunnan and three from Zhejiang Provinces) were selected on the basis of differences in fruit body morphology. Ribosomal DNA internal transcribed spacers (ITS) were amplified in each case using the universal primer pair, ITS-1 and ITS-4, and the amplification products were purified and sequenced. Comparisons with sequence data in GenBank revealed that the 11 Morchella isolates collected from Yunnan belonged to four species: Morchella elata, Morchella conica, Morchella crassipes and Morchella costata. The three isolates collected from Zhejiang Province (M12, M13 and M14) were designated as unknown Morchella species. When Verpa conica (AJ544206) (from the genus Verpa belonging to the same family as Morchella) was taken as the outgroup, the 14 isolates formed three groups, M. elata, M. costata (Group 1); Morchella esculenta, M. conica (Group 2); and M. crassipes, M12, M13 and M14 (Group 3).     

‘Candidatus Phytoplasma australiense’ is the phytoplasma associated with Australian grapevine yellows, papaya dieback and Phormium yellow leaf diseases

Sequence comparisons and phylogenetic analysis of the 16S rRNA genes and the 16S/23S spacer regions of the phytoplasmas associated with Australian grapevine yellows, papaya dieback and Phormium yellow leaf diseases revealed minimal nucleotide differences between them resulting in the formation of a monophyletic group. Therefore, along with Australian grapevine yellows, the phytoplasmas associated with Phormium yellow leaf and papaya dieback should also be considered as Candidatus Phytoplasma australiense.     

内燃机空气滤清器试验台的研究

空气滤清器的性能优劣对发动机的性能有着重要的影响,为此建立内燃机空气滤清器试验台有着至关重要的作用.根据待测的空气滤清器的主要性能指标确定了空气滤清器试验台的基本配置及功用,并在此基础上以虚拟仪器技术作为控制核心初步构建了用以检测空气滤清器性能的试验系统.     

会计核算智能化对企业内部控制的影响

分析了会计核算智能化的意义和缺陷,及其对企业内部控制的影响,并指出了会计核算智能化的发展趋势。     

偶尔露峥嵘——权力话语理论与胡适译《最后一课》

本文从法国哲学家福柯的权力话语理论角度出发, 用外部权力话语、内部权力话语及中心话语等理论, 从翻译选材和译语选择两方面, 探讨了胡适翻译法国短篇小说《最后一课》的活动。认为胡适的翻译是在特定外部权力话语和内部权力话语的共同作用下, 以及受中心权力话语的影响而实现的翻译活动。