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。     

小麦远缘杂交后代节燕98-2分离类型贮藏蛋白的研究

采用A-PAGE和SDS-PAGE聚丙烯酰胺凝胶电泳方法,对远缘组合分离出来的节燕98-2类型入选11个遗传性基本稳定的具有高产、多抗的小麦株系的醇溶蛋白和高分子量谷蛋白亚基进行了分析.结果表明,在A-PAGE电泳分析中,11个供试株系具有11种不同的醇溶蛋白带型.在SDS-FAGE电泳分析中,出现了7种不同的高分子量谷蛋白亚基(HMW-GS)及6种亚基组合类型,优质亚基及亚基组合所占的比例较少,品质评分偏低,其变幅为5～8分,平均为6.36分.但在所分析的材料中,出现了一个少见的特殊亚基:2 10 12.并研究了这些HMW-GS和组合频率及特点.11个株系中7个具有45 10优质亚基和2个具有2*亚基,它们可供小麦优质育种利用.研究表明,通过远缘杂交能够选育出具有高产、抗病和优质的小麦新材料.     

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。     

柞树害虫栎粉舟蛾的初步研究

栎粉舟蛾Femtoma ocypete(Bremer)是柞树的重要害虫之一。此虫在辽宁一年发生一代,以蛹在土中越冬。翌年7月中旬开始羽化,持续到8月中旬。羽化后即可交配产卵。7月下旬到8月下旬均有幼虫孵出。幼虫经6个龄期,于9月中、下旬入土化蛹。防治方法:8月中旬往柞树上喷洒0.025％浓度的“杀虫灵”农药,能杀死各龄幼虫,防治效果为90％左右,七天后养蚕无害。     

Correlation between hydrolytic enzyme activities measured in bean seedlings afterTrichoderma koningii treatment combined with pregermination and the protective effect againstPythium splendens

An experimental protocol consisting in the colonisation of pregerminated bean seeds dressed withTrichoderma sp. was used in order to study the mechanisms correlated with the protective effect againstPythium splendens. Seed dressed with TH-11 (T. koningii) for 24 h presented a higher protective effect and a higher level of seed colonisation as compared to those dressed with TH-13 (T. longibranchiatum). The levels of seed coat colonisation by TH-11 and TH-13 was shown to be correlated with the carboxymethylcellulase activity, as measured in the seed coats retreived from germinating dressed bean seeds. The seed coat colonisation was also associated with an increased activities of endo-1,3--glucanase and endochitinase measured in seed extracts, and an inhibitory effect of seed extracts onPythium sporangia germination. Pretreatment of TH-13-dressed seeds with a commercial cellulase improved all parameters mentioned above, thus suggesting a role of cellulase activity in the colonisation process and the linked protective effect. The possible role of hydrolytic enzymes in the protective effects is discussed.     

香菇干制微机监控系统研究

本文研究香菇干制过程的计算机控制。在研制了系统硬件之后,根据实验结果,确定了控制对象的广义数学模型,用飞升曲线法求取模型中各参数。用计算机仿真技术对几种常用的算法进行比较,得出了采用大林算法的控制方案。     

Prospects for improving potato crop protection against aphid vectors

Conventional ways to control aphid vectors on potato crops rely essentially on cultural and chemical methods. The extensive use of insecticides, too often applied regardless of real needs and consequences, has resulted in more and more failures in both controlling aphids and virus spread. This paper stresses the need to introduce more rationale in the operation of existing methods by improving the efficiency of some of them like forecasting systems, to assess the potential of others like fertilization and semiochemicals and to put most efforts on resistant cultivars so that integrated pest management can be operated in the near future.     

Control of Fusarium wilt in carnation grown on rockwool by Pseudomonas sp. strain WCS417r and by Fe-EDDHA

In carnations grown on rockwool disease incidence of fusarium wilt caused byFusarium oxysporum f.sp.dianthi (Fod) was reduced when Fe-EDDHA instead of Fe-DTPA was used as iron source in the nutrient solution. Addition ofPseudomonas sp. strain WSC417r intensified this reduction in the cultivar Pallas, moderately resistant to Fusarium, but not in the susceptible cultivar Lena. Treatment of plants with Fe-EDDHA instead of Fe-DTPA as iron source resulted in higher numbers and percentages on the roots, ofin vitro antagonistic fluorescent pseudomonads. However, differences were only significant at 56 days after planting for cv. Lena and at 14 and 28 days after planting for cv. Palas. Both chelators, at different concentrations, had no effect on root colonization by eitherPseudomonas sp. strain WCS417r orFod strain WCS816. However, when coinoculated, reduced numbers of propagules ofFusarium were found at concentrations of Fe-EDDHA lower than 10^–5 M.Higher concentrations of the siderophore fusarine produced byFod strain WCS816 were demonstrated when Fe-EDDHA instead of Fe-DTPA was used as iron source in culture media. At equal concentrations, no such differences were found in the amount of siderophore produced by WCS417r. Germ tube length ofFod was less with Fe-EDDHA than with Fe-DTPA. The reduction of germ tube length was stronger when the purified siderophore of WCS417r was added in excess to the culture media with Fe-EDDHA than those with Fe-DTPA. Therefore, the observed reduction of germ tube growth can not completely be explained by iron deprivation. It appeared that EDDHA exhibited a toxic effect for conidia ofFod strain WCS816 as well.we conclude that the observed disease reduction by Fe-EDDHA is a consequence of a limitation of iron availability forFod. This limitation is possibly intensified by the increase in number or percentage of antagonistic fluorescent pseudomonads that strongly compete for iron. The additional effect after bacterization withPseudomonas strain WCS417r in Fe-EDDHA treated carnations of cv. Pallas is likely to be due, at least partly, to a direct competition for iron between the siderophores ofFod strain WCS816 and ofPesudomonas sp. strain WCS417r.Samenvatting Verwelkingsziekte in anjers op steenwol, veroorzaakt doorFusarium oxysporum f. sp.dianthi (Fod), werd gereduceerd indien het ijzer-chelaat Fe-EDDHA in plaats van Fe-DTPA werd toegevoegd aan de nutriëntenvloeistof. Bacterisatie metPseudomonas sp. stam WCS417r had een additioneel effect bij de matig resistence cultivar Pallas maar niet bij de vatbare cultivar Lena. Toevoeging van Fe-EDDHA in plaats van Fe-DTPA aan planten als ijzerbron resulteerde op de wortels in hogere aantallen en percentages fluorescerende pseudomonaden, diein vitro antagonistisch waren ten opzichte vanFod. De verschillen waren echter alleen significant 56 dagen na planten voor de cultivar Lena en 14 en 28 dagen na planten voor de cultivar Pallas. Beide chelaten vertoonden bij verschillende concentraties geen effect op de kolonisatie van de wortel door beide microorganismen. Echter, wanneer beide micro-organismen gezamelijk werden toegevoegd nam de wortelkolonisatie doorFod stam WCS816 af bij concentraties lager dan 10^–5 M Fe-EDDHA. Er werd meer van het siderofoor fusarine doorFod stam WCS816 geproduceerd bij concentraties lager dan 10^–4 M Fe indien Fe-EDDHA in plaats van Fe-DTPA als ijzerbron aan het cultuurmedium was toegevoegd. Er werd geen effect van beide chelaten gevonden op de siderofoorproduktie door WCS417r. Indien een overmaat van het gezuiverde siderofoor van WCS417r werd toegevoegd aan Fe-EDDHA werden een sterkere afname van de kiembuislengte gevonden dan toevoeging aan Fe-DTPA. De reductie van de kiembuislengte bleek niet volledig verklaard te kunnen worden door een afname van de ijzerbeschikbaarheid. Het chelaat EDDHA heeft ook een toxisch effect op conidiën van fusarium.Wij concluderen, dat de waargenomen reductie van de verwelkingziekte door Fe-EDDHA een gevolg is van de afname van de ijzerbeschikbaarheid voorFod. Dit wordt waarschijnlijk versterkt door de ontwikkeling van een antagonistische, fluorescerendePseudomonas-populatie die sterk concurreren om ijzer. Het additioneel effect dat door bacterisatie metPseudomonas sp. WCS417r van de met Fe-EDDHA behandelde matig resistante anjers (Pallas) werd verkregen is voor een deel het gevolg van een directe concurrentie om ijzer tussen de sideroforen vanFod stam WCS816 en vanPseudomonas sp. stam WCS417r.     

不同干燥失水方式对云南温带优良牧草营养品质的影响研究

采用迅速烘干、太阳晒干和缓慢烘干3种处理对云南温带21个牧草品种的鲜草进行干燥处理,分别测定干草的营养成分。结果表明:以干草的粗蛋白含量为指标,干燥方法以迅速烘干为佳,其次是太阳晒干,最差是缓慢烘干;从干草的粗脂肪考虑,其变化无规律,因牧草品种的不同而不同;其余指标变化不大。