There are more than 2000 species of brittle stars in the world. For most of them, many scientific questions including basic characteristics of eco-physiology are still unknown. In the present study, Ophiopholis sarsii...There are more than 2000 species of brittle stars in the world. For most of them, many scientific questions including basic characteristics of eco-physiology are still unknown. In the present study, Ophiopholis sarsii vadicola acclimated at 15 ℃, salinity 31, were assessed for temperature monia excretion were studied at different temperatures （5, 10, and salinity tolerance. Its oxygen consumption and am- 15, 20, 25℃） and salinities （25, 30, 35）. O. sarsii vadi- cola could tolerate 0-24℃ and no brittle star was dead in the salinity range of 19-48 in the experimental situation. Two-way ANOVA showed that the oxygen consumption and ammonia excretion normalized with both dry mass and wet mass, Q10, which is used to describe the temperature sensitivity of respiration, and moisture content were significantly affected by temperature and salinity, and the combined effects of the two factors were significant. Stepwise multiple regression analysis revealed that logarithmic oxygen consumption and ammonia excretion showed a significant positive relationship with logarithmic temperature and salinity. The logarithmic moisture content of the brittle stars showed an inverse relationship with logarithmic salinity, but a positive relationship with logarithmic temperature. This suggests that the tolerance of temperature and salinity of brittle stars is closely related to their living environment, and that the effects of temperature on oxygen consumption are more significant at higher salinity, and that the ammonia excretion is less affected by salinity at lower temperatures.展开更多
As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly...As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly tapped in recent years. This paper summarizes the reason of auditor switching, especially the elements of corporate governance. Then by selecting the A-share listed companies in China as a sample, the authors use statistical test and logistic regression analysis to explore how the 15 factors of corporate governance which are based on the indicators of Nankai University evaluation system affect auditor switching. The results show that the largest proportion of shareholding, the proportion of independent directors, and board meetings which on behalf of the level of corporate governance, have a significant and negative correlation with auditor switching. The results also show that full disclosure, litigation, and arbitration which on behave of the level of corporate governance have a significant positive correlation with auditor switching.展开更多
基金supported by the National Basic Research Program of China (Grant No. 2011CB409805)the National Science & Technology Pillar Program (Grant No. 2011BAD13B06)+1 种基金Special Scientific Research Funds for Central Non-profit Institutes, Yellow Sea Fisheries Research Institute (20603022013042)the National Science and Technology Planning Project of China (Grant No. 2011BAD13B05)
文摘There are more than 2000 species of brittle stars in the world. For most of them, many scientific questions including basic characteristics of eco-physiology are still unknown. In the present study, Ophiopholis sarsii vadicola acclimated at 15 ℃, salinity 31, were assessed for temperature monia excretion were studied at different temperatures （5, 10, and salinity tolerance. Its oxygen consumption and am- 15, 20, 25℃） and salinities （25, 30, 35）. O. sarsii vadi- cola could tolerate 0-24℃ and no brittle star was dead in the salinity range of 19-48 in the experimental situation. Two-way ANOVA showed that the oxygen consumption and ammonia excretion normalized with both dry mass and wet mass, Q10, which is used to describe the temperature sensitivity of respiration, and moisture content were significantly affected by temperature and salinity, and the combined effects of the two factors were significant. Stepwise multiple regression analysis revealed that logarithmic oxygen consumption and ammonia excretion showed a significant positive relationship with logarithmic temperature and salinity. The logarithmic moisture content of the brittle stars showed an inverse relationship with logarithmic salinity, but a positive relationship with logarithmic temperature. This suggests that the tolerance of temperature and salinity of brittle stars is closely related to their living environment, and that the effects of temperature on oxygen consumption are more significant at higher salinity, and that the ammonia excretion is less affected by salinity at lower temperatures.
文摘As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly tapped in recent years. This paper summarizes the reason of auditor switching, especially the elements of corporate governance. Then by selecting the A-share listed companies in China as a sample, the authors use statistical test and logistic regression analysis to explore how the 15 factors of corporate governance which are based on the indicators of Nankai University evaluation system affect auditor switching. The results show that the largest proportion of shareholding, the proportion of independent directors, and board meetings which on behalf of the level of corporate governance, have a significant and negative correlation with auditor switching. The results also show that full disclosure, litigation, and arbitration which on behave of the level of corporate governance have a significant positive correlation with auditor switching.
