Carotenoids play an important role in many physiological processes in plants and the phytoene desaturase gene （PDS3） encodes one of the important enzymes in the carotenoid biosynthesis pathway. Here we report the id...Carotenoids play an important role in many physiological processes in plants and the phytoene desaturase gene （PDS3） encodes one of the important enzymes in the carotenoid biosynthesis pathway. Here we report the identification and analysis of a T-DNA insertion mutant of PDS3 gene. Functional complementation confirmed that both the albino and dwarfphenotypes ofthepds3 mutant resulted from functional disruption of the PDS3 gene. Chloroplast development was arrested at the proplastid stage in thepds3 mutant. Further analysis showed that high level ofphytoene was accumulated in the pds3 mutant. Addition of exogenous GA3 could partially rescue the dwarf phenotype, suggesting that the dwarf phenotype ofthepds3 mutant might be due to GA deficiency. Microarray and RT-PCR analysis showed that disrupting PDS3 gene resulted in gene expression changes involved in at least 20 metabolic pathways, including the inhibition of many genes in carotenoid, chlorophyll, and GA biosynthesis pathways. Our data suggest that the accumulated phytoene in the pds3 mutant might play an important role in certain negative feedbacks to affect gene expression of diverse cellular pathways.展开更多
With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tang...With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.展开更多
Employee training has become one of the important means used by the enterprises to train quality employees and build the core competitiveness, and it plays a direct effect on the quality and work performance of the em...Employee training has become one of the important means used by the enterprises to train quality employees and build the core competitiveness, and it plays a direct effect on the quality and work performance of the employees and subsequently on the overall competitiveness of the enterprises. Therefore, the quality of the training itself is very important for enterprise development, while there are a series of problems in the employee training and development of the small and medium-sized enterprises （SME）. In this paper, the problems in the employee training of SME are analyzed, and accordingly some countermeasures and suggestions to solve the problems are proposed.展开更多
基金the National Natural Science Foundation of China （Grant No. 30470172）.
文摘Carotenoids play an important role in many physiological processes in plants and the phytoene desaturase gene （PDS3） encodes one of the important enzymes in the carotenoid biosynthesis pathway. Here we report the identification and analysis of a T-DNA insertion mutant of PDS3 gene. Functional complementation confirmed that both the albino and dwarfphenotypes ofthepds3 mutant resulted from functional disruption of the PDS3 gene. Chloroplast development was arrested at the proplastid stage in thepds3 mutant. Further analysis showed that high level ofphytoene was accumulated in the pds3 mutant. Addition of exogenous GA3 could partially rescue the dwarf phenotype, suggesting that the dwarf phenotype ofthepds3 mutant might be due to GA deficiency. Microarray and RT-PCR analysis showed that disrupting PDS3 gene resulted in gene expression changes involved in at least 20 metabolic pathways, including the inhibition of many genes in carotenoid, chlorophyll, and GA biosynthesis pathways. Our data suggest that the accumulated phytoene in the pds3 mutant might play an important role in certain negative feedbacks to affect gene expression of diverse cellular pathways.
文摘With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.
文摘Employee training has become one of the important means used by the enterprises to train quality employees and build the core competitiveness, and it plays a direct effect on the quality and work performance of the employees and subsequently on the overall competitiveness of the enterprises. Therefore, the quality of the training itself is very important for enterprise development, while there are a series of problems in the employee training and development of the small and medium-sized enterprises （SME）. In this paper, the problems in the employee training of SME are analyzed, and accordingly some countermeasures and suggestions to solve the problems are proposed.
