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长沙文化书社的账簿制度设计——兼论毛泽东对会计思想和方法的贡献
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作者 葛长银 《广东技术师范大学学报》 2021年第5期83-90,共8页
长沙文化书社是毛泽东创办的第一个经济实体,为传播新文化和湖南建党事业作出卓越贡献。基于超越书店经营本身的历史使命和抱负,毛泽东亲自设计了书社的经营管理制度包括会计核算制度,并创新地把结账时点从“年结”提前到“半年算”,率... 长沙文化书社是毛泽东创办的第一个经济实体,为传播新文化和湖南建党事业作出卓越贡献。基于超越书店经营本身的历史使命和抱负,毛泽东亲自设计了书社的经营管理制度包括会计核算制度,并创新地把结账时点从“年结”提前到“半年算”,率先实行“经济公开”的会计信息披露制度,实质上把文化书社办成了一个公益性的“非营利组织”。通过对这些先河之举的探讨,证实毛泽东的会计思想及其方法在中国革命过程中所发挥的重要作用,以期从数字管理方面丰富毛泽东的思想。 展开更多
关键词 毛泽东 长沙文化书社 营业账簿 半年算 会计思想
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Effects of the Amplitude and Frequency of Salinity Fluctuation on the Body Composition and Energy Budget of Juvenile Tongue Sole(Cynoglossus semilaevis) 被引量:2
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作者 Sachin Onkar KHAIRNAR TIAN Xiangli +1 位作者 FANG Ziheng DONG Shuanglin 《Journal of Ocean University of China》 SCIE CAS 2015年第1期127-134,共8页
Effects of the amplitude(± 2, ± 4, ± 6, and ± 8) and frequency(2, 4, and 8 d) of salinity fluctuation on the body composition and energy budget of juvenile tongue sole(Cynoglossus semilaevis) were ... Effects of the amplitude(± 2, ± 4, ± 6, and ± 8) and frequency(2, 4, and 8 d) of salinity fluctuation on the body composition and energy budget of juvenile tongue sole(Cynoglossus semilaevis) were investigated in a 64-d experiment. Results showed that the amplitude and frequency of salinity fluctuation had significant interaction and both substantially affected the final weight and specific growth rate of juvenile tongue sole. The tongue sole exhibited better growth in treatments with moderate amplitude and frequency of salinity fluctuation(amplitude ± 4–6; frequency 4–8 d) than in other treatments and the control. In terms of energy budget, salinity fluctuation strongly affected the proportions of energy components, including those deposited for growth and lost in respiration, feces, and excretion. Moderately amplitude and frequency of salinity fluctuationg that favored the growth of tongue sole partitioned more energy for growth and less energy for metabolism than the constant and other amplitude and frequency of salinity fluctuation. Average energy budget for tongue sole at moderately fluctuating salinity was determined to be 100C(food) = 30.92G(growth) + 10.30F(feces) + 6.77U(excretion) + 52.01R(respiration). Energetic advantage at moderately fluctuating salinity, including increased energy intake, high assimilation efficiency, reduced metabolism expenditure, and more energy partitioned into growth, might account for the enhancement of tongue sole growth. Commercial farmers are recommended to rear juvenile tongue sole with moderate salinity fluctuations for better growth performance of this species. 展开更多
关键词 salinity fluctuations fish body composition energy budget energy allocation Cynoglossus semilaevis
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Estimation of Endocarpon pusillum Hedwig carbon budget in the Tengger Desert based on its photosynthetic rate 被引量:9
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作者 DING LiPing ZHOU QiMing WEI JiangChun 《Science China(Life Sciences)》 SCIE CAS 2013年第9期848-855,共8页
This study investigated the photosynthetic rate of the lichen Endocarpon pusillum at the Chinese Academy of Sciences Shapotou Desert Research Station and estimated its annual contribution to the carbon budget in the e... This study investigated the photosynthetic rate of the lichen Endocarpon pusillum at the Chinese Academy of Sciences Shapotou Desert Research Station and estimated its annual contribution to the carbon budget in the ecosystem. The software SigmaPlot 10.0 with "Macro-Area below curves" was used to calculate the carbon fixation capacity of the lichen. The total carbon budget (ΣC) of the lichen was obtained by subtracting the respiratory carbon loss (ΣDR) from the photosynthetic carbon gain (ΣNP). Because water from precipitation plays an important role in photosynthesis in this ecosystem, the annual carbon budget of E. pusillum at the station was estimated based on the three-year average precipitation data from 2009 to 2011. Our results indicate that the lichen fixes 14.6 g Cm-2 annually. The results suggest that artificial inoculation of the crust lichen in the Tengger Desert could not only help reduce the sand and dust storms but also offer a significant carbon sink, fixing a total of 438000 t of carbon over the 30000 km2 of the Tengger Desert. The carbon sink could potentially help mitigate the atmospheric greenhouse effect. Our study suggests that the carpet-like lichen E. pusillum is an excellent candidate for "Bio-carpet Engineering" of arid and semi-arid regions. 展开更多
关键词 crust organisms carpet-like lichen carbon income carbon loss carbon sink
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