论财务总监的事前监督与事后监督

财务总监制度的设立，是现代企业制度发展的要求，一般说来，财务总监的监督分为事前监督和事后监督。本文分析和探讨了财务总监的事前监督和事后监督机制，认为，应该将事前监督和事后监督机制配合运用，并辅之以切实可行的制衡手段，抑制经理人的机会主义行为，以保障所有者权益。     

论网络银行发展与金融监管的新问题

银行业网络化的出现 ,已不再是一种单纯的金融创新 ,它将引发一场金融业、乃至整个经济局势的重大变革 ,这是历史赋予我们的一次绝好发展机遇 ,我们必须对这个问题引起高度重视。监管问题将是未来网络银行发展中一个十分重要的方面。目前我国网络银行发展水平较低 ,因此 ,必须以发展眼光来充分认识网络银行发展中监管面临的新问题 ,积极作好应对策略     

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。     

Detection and characterization of phytoplasmas in diseased stone fruits and pear by PCR-RFLP analysis in Turkey

During the late summer-early autumn of 2002, surveys were carried out in Turkey to determine the presence of phytoplasma diseases in fruit trees. Phytoplasmas were detected and characterized by PCR-RFLP analysis and TEM technique in stone fruit and pear trees in the eastern Mediterranean region of the country. Six out of 24 samples, including almond, apricot, peach, pear and plum, gave positive results in PCR assays. RFLP analysis usingSspI andBsaAI enzymes of PCR products obtained with primer pair f01/r01 enabled identification of the phytoplasmas involved in the diseases. Stone fruit trees, including a local apricot variety (‘Sakıt’) and a pear sample, were found to be infected with European stone fruit yellows (ESFY, 16SrX-B) and pear decline (PD, 16SrX-C) phytoplasmas, respectively. This is the first report in Turkey of PD phytoplasma infecting pear and of ESFY phytoplasma infecting almond, apricot, myrobalan plum and peach; ESFY phytoplasma infecting Japanese plum was previously reported. http://www.phytoparasitica.org posting July 21, 2005.     

Growth response of Ficus benjamina to limited soil volume and soil dilution in a skeletal soil container study

The interactive effects of rooting volume and nutrient availability in a skeletal soil medium designed to meet street tree and pavement needs were observed in a containerized experiment. Benjamin fig (Ficus benjamina L.) was grown in a stone-soil blended skeletal soil material (CU-Soil™) and compared to a loam soil. The same topsoil used as the soil component in the skeletal soil material was used as the sole component in the comparison soil-only treatment.Plants grown in the skeletal soil material had reduced leaf tissue N content and depressed growth compared with plants grown in non-diluted soil. No other mineral deficiencies were found. Leaf number, chlorophyll concentration, shoot weight, and root characteristics were all affected.Reduced growth from soil dilution could be offset by the provision of an enlarged rooting volume for root development. Large containers of skeletal soil were observed to have smaller root systems compared to equivalent net volumes of loam soil at the first two harvest dates of the study. By the end of the study, the large containers of skeletal soil were observed to have developed larger root systems compared to equivalent net volumes of loam soil; resulting in comparable leaf N levels and total plant dry matter. Plants in skeletal soil had lower shoot: root ratios at the end of the study. Investing resources to further root growth in times of nutrient shortages is a probable plant reaction as evidenced by differences in specific root length between treatments. The study allowed a method for directly partitioning the containerization effect by having equivalent amounts of soil over two volumes.     

三江白猪线粒体DNA-RFLP的分析

采用22种限制性内切酶分析了三江白猪线粒体DNA的多态性。结果表明：在60头个体中检出30种限制性态型．归结为7种基因单倍型；其间的差异来自少数限制性位点的突变。单倍型间平均遗传距离为0．35%，群体遗传多态程度为0．044％。三江白猪遗传多样性非常贫乏，说明三江白猪与地方种猪起源于一个共同祖先，在品种形成早期受到创立者效应的制约。     

Characterization and PCR-based Typing of Xanthomonas campestris pv. vesicatoria from Peppers and Tomatoes in Serbia

During the last two decades bacterial strains associated with necrotic leaf spots of pepper and tomato fruit spots were collected in Serbia. Twenty-eight strains isolated from pepper and six from tomato were characterized. A study of their physiological and pathological characteristics, and fatty acid composition analysis revealed that all of the strains belong to Xanthomonas campestris pv. vesicatoria. Being non-amylolytic and non-pectolytic, pathogenic on pepper but not on tomato, containing lower amounts of fatty acid 15 : 0 ante–iso, the pepper strains were designated as members of the A group of X. campestris pv. vesicatoria. However, the tomato strains hydrolyzed starch and pectate, caused compatible reactions on tomato but not on pepper, had higher percent of 15 : 0 ante–iso fatty acid, and were classified into B phenotypic group and identified as X. vesicatoria. PCR primers were developed which amplified conserved DNA regions related to the hrp genes of different strains of X. campestris pv. vesicatoria associated with pepper and tomato. Restriction analysis of the PCR product resulted in different patterns and enabled grouping of the strains into four groups. When xanthomonads isolated from pepper and tomato in Serbia were analyzed, they clustered into two groups corresponding to the grouping based on their physiological and pathological characteristics. According to the reaction of pepper and tomato differential varieties, the strains from pepper belong to races P7 and P8 and tomato strains belong to the race T2. All strains were sensitive to copper and streptomycin. Advantages and disadvantages of various bacterial spot management practices are discussed.     

In ovo feeding of nutrients and its impact on post‐hatching water and feed deprivation up to 48 hr,energy status and jejunal morphology of chicks using response surface models

A Box–Behnken design (BBD) in a response surface methodology (RSM) was used to investigate the response of broiler chicks to in ovo feeding (IOF) of beta‐hydroxy beta‐methylbutyrate (HMB), dextrin and the timing of the first water and feed deprivation. On day 18th of incubation, 1,500 eggs were randomly assigned to 15 experimental runs of BBD, each with 4 replicates, as 3 levels IOF of HMB (0%, 0.5% and 1%) and dextrin (0%, 20% and 40%), and 3 levels of the first water and feed deprivation (6, 27 and 48 hr). Day‐old chicks from each replicate were then used to assess the effect of IOF and time first water and feed access on chick's responses. The IOF of dextrin leads to respectively 9.7%–15.5% lower hatchability for 20% and 40% inclusion (p < .05), whereas HMB inclusion appeared with no effect on hatchability (p > .05). Administration of dextrin or HMB into the amnion of embryos elevated length, width and surface area of villus, and increased glycogen content of liver and breast (p < .05). In all parameter models, the linear terms showed highest contribution (R² = 0.81–0.97) to explain existing variation in chick's responses. The first water and feed deprivation had largest effect on BW2 and glycogen content of liver and breast. It is concluded that if possible, place chicks before 7 hr of hatch to preserve BW loss and have maximum response from IOF. If not possible, use IOF with 40% dextrin + 0.5% HMB to preserve gut integrity and energy status up to 48 hr. This should give advantage to chicks to recover fast after feeding, but that would have to be confirmed by trials growing birds to slaughter age.     

The effects of late gestation nutrient restriction of dams on beef heifer intake,metabolites and hormones during an ad libitum feeding trial

This study's objective was to determine if nutrient restriction during late gestation affected beef heifer feed intake, body weight (BW) gain and endocrine regulation during a 10‐week feeding trial. During the last 100 days of gestation, control (CON) dams were fed to increase body condition score (BCS). Whereas, nutrient‐restricted dams (NR) and NR dams protein supplemented 3 days/week (NRS) were fed to decrease BCS by 1.2. After parturition, all cow‐calf pairs were moved to a common pasture and fed in excess of requirements until weaning. At 15 months of age, heifers were randomly sorted into two pens and adjusted to a commercial total mixed ration over a 2‐week period. Blood samples and BW were taken at the initiation of feeding and on a biweekly basis for the duration of the feeding trial. Feed intake was monitored for 10 weeks using a GrowSafe System. After 10 weeks, an intravenous glucose tolerance test (IVGTT) was performed on 21 randomly subsampled heifers. During the feeding trial, NR heifers consumed more feed than CON and NRS heifers. Heifers from NR dams tended to increase BW compared to NRS and CON heifers when adjusted for initial BW. Heifers from NR and NRS dams had a greater increase in BCS compared to heifers from CON dams. Plasma glucose and insulin concentrations during the feeding trial increased in NR heifers compared to the other groups beginning at 2 and 4 weeks respectively. Plasma leptin concentrations were increased in the NR and NRS heifers compared to the CON heifers beginning at week 4 of feeding. During the IVGTT at the conclusion of the feeding challenge, plasma glucose and insulin were increased in NR heifers compared to other treatment groups. These results show that nutrient restriction during late gestation alters appetite and endocrine regulation in heifer offspring.     

基于贡献度随机森林模型的公司债信用风险实证分析

运用贡献度随机森林方法（CRF）方法探讨公司债财务指标比率与其违约率的关系.运用连续属性离散化方法（OB）进行财务指标最优降维；运用WOE变换进行模型变量约简.研究表明，CRF模型的分类性能显著优于其他模型，测试集评估总体正确率达90.47%，AUC统计量、AR比率及K-S值分别提升了2.6%、7.6%、4.38%，变量贡献度量化了各财务指标对违约率影响，为诠释随机森林预测机制提供了依据.