基于财务视角的企业收益内部分配管理控制模式     

张玉周  丁绍凡  王丽洁 《湖南农业大学学报(自然科学版)》2005,(4)

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。  相似文献   

加强高校领导班子思想政治建设的若干思考     

朱立军 《安徽农业大学学报》2006,(4):80-82

党的十六届四中全会作出了《关于加强党的执政能力建设的决定》,第十三次全国高校党建工作会议提出了全面加强高校领导班子的思想政治建设的要求。加强高校领导班子思想政治建设,必须紧紧抓住理想信念、政治方向、立场、宗旨观念、治校能力、自身修养等关键环节,不断提高领导干部的自身素质和领导水平,增强领导班子的凝聚力、创造力、战斗力。  相似文献   

我校实验教学应建立档案管理     

邓贵琴 《金陵科技学院学报》1995,(2)

根据我校实验教学及管理的现状,阐明了建立实验教学档案的必要性及如何进行档案管理。  相似文献   

试论福建省国营林场分类管理     

王光玉 《福建林学院学报》1989,(Z1)

本文分析了福建省110个国营林场的类型、目前管理体制、管理办法及存在的问题。指出了目前国营林场管理办法中存在着种种弊端,跟深化林业改革很不适应,必须改革和完善国营林场管理机制,理顺“省办地管县监督”的管理体制,实行分类指导。本文就分类管理的依据,原则和实施办法进行了探讨,并提出了一些建议。  相似文献   

草地土壤肥力及其营养管理的必要性   总被引：3，自引：0，他引：3  

游明鸿  刘金平严斌 《四川草原》2005,(3):56-59

介绍了草地土壤肥力的来源,土壤基本养分对草地生产的作用,草地植物与动物对养分的需求量及缺乏症状,说明了加强草地营养管理以及维持草地生态系统营养平衡的重要性,指出增强对土壤肥力和营养管理是提高草地生产能力、保证草地生态系统平衡、保障草地可持续利用的关键技术措施。  相似文献   

Effect of diet composition and slaughter weight on animal performance, carcass and meat quality, and fatty acid composition in veal calves     

C. Vieira  M.D. García  A.R. Mantecón 《Livestock Production Science》2005,93(3):263-275

The effect of true milk use in the diet of Spanish Brown Swiss male calves on animal performance, carcass and meat quality, and fatty acids composition was studied. In experiment 1, the effect of milk intake [ad libitum continuous (ADLIB) feed vs. restricted 0.7 during 75 days followed by ad libitum feed (RESTR)] and slaughter endpoint (225 kg vs. 5 month) were studied. In experiment 2, ad libitum concentrate feeding [grain-fed (GF)] was compared with milk supplementation until slaughter [milk-fed (MF)] in calves slaughtered at 345 kg. As regards to milk intake, carcass weight and degree of fatness were higher in the ADLIB group (P<0.05). The RESTR group revealed a higher percentage of saturated fatty acids (P<0.05). In experiment 2, the MF group exhibited a higher fat percentage (P<0.05), lower press and cooking losses (P<0.05), and higher scores for tenderness and juiciness (P<0.05) than the GF group. The percentage of saturated fatty acids was higher in the MF group (P<0.05). The results suggest that true milk use in veal production could be an advantageous alternative in terms on production costs, animal performance, and carcass and meat quality.  相似文献   

双低菜籽粕在饲料中的应用   总被引：2，自引：0，他引：2  

唐春艳  齐德生 《中国饲料》2005,(21):11-14

双低菜籽粕具有高产优质的特点,其饲用品质优于普通菜籽粕,营养价值与豆粕相当,被广泛应用于饲料。为了更有效开发其对饲料业和养殖业的应用潜力,本文就双低菜籽粕的营养价值和在动物饲用方面进行的一系列的基础性研究作一简要介绍。  相似文献   

水分管理方式对香根草生长发育的影响   总被引：6，自引：0，他引：6  

刘金根  卞新民 《中国草地》2005,27(5):42-46

对四种不同的水分管理条件下香根草生长研究发现：香根草最适宜在土壤水分饱和的湿润环境中生长,这时它的成活率最高,分蘖速度最快,植株高度生长也最快,定植后3个月,其对应的根体积、根干生物量、茎叶干生物量和根茎比也最高。  相似文献   

The urbanization of wildlife management: Social science, conflict, and decision making     

Michael E. Patterson  Jessica M. Montag  Daniel R. Williams 《Urban Forestry & Urban Greening》2003,1(3):171-183

Increasing urbanization of rural landscapes has created new challenges for wildlife management. In addition to changes in the physical landscape, urbanization has also produced changes in the socio-cultural landscape. The greater distancing from direct interaction with wildlife in urbanized societies has led to the emergence of a culture whose meanings for wildlife are less grounded in the utilitarian/instrumental orientation of rural agrarian systems. Urban perspectives on wildlife are comprised of more highly individualized emotional/symbolic values. This shift creates two problems with respect to managing wildlife in an urbanizing landscape. First the increased diversity in values and meanings increases the likelihood for social conflicts regarding wildlife management while at the same time making socially acceptable resolutions more intractable. This in turn requires fundamental changes in decision-making paradigms and the research approaches used to inform decision making. Second, as remaining rural communities feel the pressures of urbanization, wildlife conflicts become conflicts not just over wildlife but conflict over larger socio-political concepts such as equity, tradition, private property rights, government control, power, and acceptable forms of knowledge. This paper examines the wildlife management implications of changes associated with increasing urbanization and employs two case studies to illustrate these issues. First a study of a controversy over urban deer management provides insights into how to map conflicting values and search for common ground in an urban culture with increasingly individualistic values for wildlife. Specifically, the analysis illustrates that common ground may, at times, be found even among people with conflicting value systems. The second case study examined a ranching community faced with predator reintroduction. This case study illustrates tensions that occur when the community of interest (i.e. a national public) is broader than the community of place in which the problem occurs. In this latter situation, the debate centers around more than just different views about the rights of animals. It also entailed the rights of individuals and communities to decide their future. The conclusion discusses the need for wildlife institutions to adapt their underlying decision making philosophy including the way science is integrated into decision making processes in light of the changes in social context caused by urbanization.  相似文献   

Effects of winter wheat cultivars and seed rate on the biological characteristics of naturally occurring weed flora   总被引：3，自引：0，他引：3  

N E Korres  & R J Froud-Williams 《Weed Research》2002,42(6):417-428

Summary Differential competitive ability of six winter wheat cultivars and traits that confer such attributes were investigated for a range of seed rates in the presence or absence of weeds for a naturally occurring weed flora in two successive years in split-plot field experiments. Crop height and tillering capacity were considered suitable attributes for weed suppression, although competitiveness is a relative rather than an absolute characteristic. Maris Huntsman and Maris Widgeon were the most competitive cultivars whereas Fresco was the least competitive. Manipulation of seed rate was a more reliable factor than cultivar selection for enhancement of weed suppression, although competitiveness of cultivars Buster, Riband and Maris Widgeon was not enhanced by increased seed rate. Crop densities ranging between 125 and 270 plants m⁻² were found to offer adequate weed suppression. Linear relationships were observed between individual and total weed species dry weight and reproductive structures per unit area.  相似文献