营运资本与公司综合治理对公司价值影响研究     

杨招军  孙雯婷  甘柳 《湖南农业大学学报(自然科学版)》2016,(1):46-56

拓展Faulkender 和Wang(2006)模型，引入公司综合治理水平变量，分析了公司综合治理水平和营运资本对公司价值的影响.运用我国A股市场2008~2013年数据进行实证，证实公司综合治理水平与营运资本对企业价值影响显著；边际营运资本价值小于边际现金价值，企业在现有营运资本水平下增加营运资本投资，将降低企业超额收益率，减少企业投资价值；商业性企业比工业性企业、高治理效率企业比低治理效率企业、受融资约束企业比不受融资约束企业具有更高的边际营运资本价值.  相似文献   

秸秆深还机具特点和作业效率分析   总被引：1，自引：0，他引：1  

杨鹏  王瑞丽  张启辉  窦森 《吉林农业大学学报》2016,(5):645-650

秸秆深埋还田(秸秆深还)作为一种新兴的秸秆还田模式,其机具有别于地表覆盖还田和铧式犁翻压还田。为了科学管理、合理运用秸秆深还机械,提高机组的作业效率,在调查测试秸秆深还作业的基础上,对机具的特点进行了分析,同时对测试机组分别进行了时间利用率和作业效率分析。结果表明:对于各个机具的作业时间利用率和总作业效率影响因素有所不同。作业速度、幅宽、故障维修和地头转向是影响机械作业效率的主要因素。根据调查和分析的结果,针对秸秆深还作业中存在的问题提出了机组的合理运行模式。  相似文献   

黄河三角洲台田间渗水池塘的水质变动规律分析     

王艳妮  王仁杰  姜令绪  李玉全  宋希云 《青岛农业大学学报(自然科学版)》2011,(4):293-295

以黄河三角洲地区台田间渗水池塘为研究对象,分析了渗水池塘的水质因子变动规律。结果表明:不同池塘间水质因子差异较大,但均表现出水体盐度较高、氮磷等营养物质含量较低、K+离子含量相对较低、Ca2+离子和Na+离子含量相对较高及K+/Na+显著低于正常海水等特点。结果说明,黄河三角洲地区台田间渗水池塘的水质条件不适合直接进行水产养殖,应对水质调整后才可做养殖之用。  相似文献   

对教师个人多媒体教学平台的研究     

雷宏洲 《计算机与农业》2011,(9):122-124,127

多媒体教学技术被广泛地应用于教学,有效提高了课堂教学效率和教学质量。但过分或不当使用多媒体技术也会影响和制约着教学效果,限制教师主动性和禁锢教师临场发挥。有必要对这项技术在形式、手段和方法上进行一些反思,重新探讨教学中所需要的多媒体软硬件环境以及平台,研究适合高校教师使用的多媒体辅助教学平台及工具。  相似文献   

Current status and trends of wheat genetic transformation studies in China     

HE Yi  WANG Qiong  ZENG Jian  SUN Tao  YANG Guang-xiao  HE Guang-yuan 《中国农业科学(英文版)》2015,(3):438-452

More than 20 years have passed since the first report on successful genetic transformation of wheat. With the establishment and improvement of transformation platform, great progresses have been made on wheat genetic transformation both on its fundamental and applied studies in China, especially driven by the National Major Project for Transgenic Organism Breeding, China, initiated in 2008. In this review, wheat genetic transformation platform improvement and transgenic research progresses including new techniques applied and functional studies of wheat quality, yield and stress tolerant related genes and biosafety assessment are summarized. The existing problems and the trends in wheat transformation with traditional methods combined with genomic studies and genome editing technology are also discussed.  相似文献   

卡放式接车台板总成在轮式拖拉机总装线上的设计与应用(上)     

段华荣  朱永生  高宗芳  宋保华 《拖拉机与农用运输车》2012,39(4):71-73

提供一种卡放式接车台板总成,不仅可使其接车台板总成的接车台面可依据需要,在外部传递的驱动力作用下,平升、平降或倾转,而且还解决了原有轮式拖拉机总装线接车下线技术所存在的不足,且其结构构思新颖,简单可靠,适用面宽,易于制作,具有可推广的价值。  相似文献   

Military Working Dogs: An Overview of Veterinary Care of These Formidable Assets     

《Veterinary Clinics of North America: Small Animal Practice》2021,51(4):933-944

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新时代饲料跨境电商面临的问题及应对措施研究     

谢甜 《中国饲料》2021,1(5):139-142

随着饲料行业国际市场竞争的日趋加剧,我国饲料企业跨境电商业务受到了严重冲击。近几年,由于农业、畜牧业及肉、蛋、奶等产品的市场价格波动,放大了跨境电商活动中原本就存在的跨境物流、金融支付、网络安全、国际法律公约缺失等问题。为在新的竞争环境下有效降低产品市场价格波动对跨境电商造成的不利影响,应从强化国际间贸易协作,拉动国内市场需求,提升国际贸易一站式服务平台功能,增加互联网软硬件技术投入及促进新的国贸贸易法律体系建立等方面做出努力。  相似文献   

Policies for the vaccination of cats and dogs in New Zealand veterinary practices     

NJ Cave  R Jackson  JP Bridges 《New Zealand veterinary journal》2016,64(3):145-153

AIMS: To determine current practices and attitudes towards vaccination of dogs and cats of veterinarians in New Zealand; the methods used for informing clients on which vaccines to use, and the preferred site for vaccination of cats.

METHODS: A postal questionnaire was sent to all 483 listed veterinary practices in New Zealand during February 2012. Some questions were specific to pet dogs, cats, or working farm dogs. Responses were categorised according to practice type and geographical region of the respondent. Factors associated with respondent recommendation of annual vaccination with modified live viral (MLV) vaccines were examined using logistic regression analysis. Vaccines that were considered to be essential for every animal were defined as core; those that may be recommended for animals whose location or lifestyle placed them at risk, were defined as non-core.

RESULTS: There were 204 useable returns, equivalent to a response rate of 42.2%, distributed across the country. Annual vaccination with MLV vaccines of dogs was recommended by 54/198 (27.3%) respondents, and of cats by 107/181 (59.1%) respondents. Factors associated with the recommendation of annual administration of MLV vaccines to dogs included being a companion animal practice, a desire for policies on vaccination to be left to individual clinics, and having one veterinarian in the practice. Administration of the final vaccination for puppies was recommended at ≥14 weeks old by 55/185 (29.7%) respondents, and for kittens at ≥13 weeks old by 42/183 (23%) respondents. Of respondents that administered MLV vaccines annually, 62/103 (60.2%) believed reducing the frequency of vaccination would reduce income, and 52/103 (50.5%) considered it would have a negative effect on animal health. Advice to enable clients to decide which non-core vaccines were administered was given by 181/199 (91%) respondents. Factors considered when recommending a vaccine included consideration of risk to individual patients (190/203; 93.6%), requirements of boarding kennels/catteries (165/203; 81.3%) and clinic vaccination policy (142/203; 70%). The preferred site for administering MLV vaccines to cats was the dorsal neck or inter-scapular region (137/198; 69.2%). Amongst respondents, 18 wanted disease surveillance information to allow for truly informed decisions to be made about vaccination.

CONCLUSIONS AND CLINICAL RELEVANCE: Veterinarians can now compare their own vaccination practices and attitudes with those of veterinarians nationally, and internationally. There is a need for national surveillance information and for continued education of the public and commercial kennel and cattery owners for optimal vaccination strategies to be developed.  相似文献   

Identifying behavioural differences in working donkeys in response to analgesic administration          下载免费PDF全文

J. Hockenhull  J. C. Pritchard  A. E. Waterman‐Pearson  H. R. Whay 《Equine veterinary journal》2016,48(1):33-38

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