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关于财务会计目标的研究 被引量:45
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作者 葛家澍 《上海立信会计学院学报》 2007年第3期3-15,共13页
本文在回顾美国早期文献对财务会计目标研究的基础上,分析了美国财务会计准则委员会FASB对特鲁伯鲁特报告中会计目标的发展。此外,本文还就财务会计目标的作用及其与会计基本假设的关系进行了阐述。
关键词 财务会计目标 特鲁伯鲁特报告 假设
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Neofusicoccum parvum causing canker of seedlings of Juglans regia in China 被引量:4
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作者 Zhongdong Yu Guanghui Tang +2 位作者 Shaobin Peng Hui Chen Meizhi Zhai 《Journal of Forestry Research》 SCIE CAS CSCD 2015年第4期1019-1024,共6页
Cankered, dying seedlings of Juglans regia were observed in Shaanxi province in the northwest region of China. Neofusicoccum parvum was isolated from these cankered tissues, with the identification based on mor- pholo... Cankered, dying seedlings of Juglans regia were observed in Shaanxi province in the northwest region of China. Neofusicoccum parvum was isolated from these cankered tissues, with the identification based on mor- phology and an ITS-nrDNA sequence. In order to demonstrate how cultures of N. parvum could cause the expected symptoms, artificial infection, using these isolates and re-isolation of the pathogen, was used. This is the first report on this taxon as a walnut canker pathogen in China. 展开更多
关键词 Forest tree disease ITS-nr-DNA Koch's postulates Neofusicoccum parvum WALNUT
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A New Geometric Approach to Explain the Features of the Micro World 被引量:1
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作者 Pavel A. Stabnikov 《Natural Science》 2019年第7期246-251,共6页
A novel geometric approach is proposed for the development of the wave-particle notions. This approach is based on a comparison of the two geometries with different sizes of an infinitesimal point. It is assumed that ... A novel geometric approach is proposed for the development of the wave-particle notions. This approach is based on a comparison of the two geometries with different sizes of an infinitesimal point. It is assumed that the smaller is object mass, the larger is the size of the infinitesimal point in comparison with the point of the geometry of macro world. Within this approach, the smaller is object mass, the larger is the uncertainty of its position from the viewpoint of macro objects (macro geometry). This approach provides a natural ex-planation of Heisenberg’s indeterminancy principle. Formally, this approach appears as an unusual operation with an infinitesimal value (point). However, it should be noted that unusual operations (though with infinitely large values) are already known in physics. These are unattainability of the absolute zero of temperature and unattainability of the maximal velocity of movement. Interconnection of the two geometries with different sizes of infinitesimal values is possible with the help of the direct and inverse Weierstrass transformation. At present, diffraction effects are described using the wave notions about the light and Fourier transform. The diffraction of light is usually registered at a distance not less than 1 - 3 metres between the screens in one of which there is a slit or several slits. This distance is about 106 times longer than the wavelength of the radiation. In the present work, an approach is proposed that allows one to describe the light fluxes at short distances between the screens with the help of Fourier and Weierstrass transforms. 展开更多
关键词 Wave-Particle DUALITY GEOMETRY postulates INTEGRAL TRANSFORMATIONS INTERFERENCE
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Helicobacter is preserved in yeast vacuoles! Does Koch's postulates confirm it? 被引量:1
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作者 Nader Alipour Nasrin Gaeini 《World Journal of Gastroenterology》 SCIE CAS 2017年第12期2266-2268,共3页
The manuscript titled "Vacuoles of Candida yeast behave as a specialized niche for Helicobacter pylori(H.pylori)" not only has not been prepared in a scientific manner but the methodology used was not adequa... The manuscript titled "Vacuoles of Candida yeast behave as a specialized niche for Helicobacter pylori(H.pylori)" not only has not been prepared in a scientific manner but the methodology used was not adequate, and therefore the conclusion reached was not correct. First of all, "yeast" is a broad terminology covering a great number of genera and species of unicellular micro-organisms. The authors should have defined the organism with its binary scientific name. This measure would allow experiment reproduction by the scientific community. Moreover, the criteria established by Robert Koch to identify a specific microorganism or pathogen was not adopted in the methodology used. Regarding the methodology applied, use of the chicken eggyolk(Ig Y) antibody and PCR of the apparently tainted yeast population to prove H. pylori existence in the yeast vacuoles might be main factors for their wrong conclusions. Bacterial tropism toward yeast extract is a known phenomenon, and yeast extract is one of the main ingredients in culture media. Their internalization through phagocytosis or similar pathways does not seem possible or practical because of the thick and cellulosic yeast wall. While the small size of yeast cells does not support their ability in harboring several H. pylori, other observations such as inefficiency of antifungal therapy as anti-Helicobacter therapy strongly reject the conclusion reached by the above-mentioned article. 展开更多
关键词 Helicobacter pylori YEAST Acanthamoeba castellanii Koch’s postulates
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基于公理化思想的基础评价理论研究 被引量:3
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作者 袁劼 吴瑞明 《哈尔滨商业大学学报(自然科学版)》 CAS 2009年第4期479-483,共5页
将用于理论构建的公理化思想引入评价领域,从基础理论层面为评价的发展作支撑.结合评价作为应用科学自身的特点,从评价方法的演变和结构角度探讨了基础理论的构建,并尝试提出了基于公理化思想的评价基本概念及基础评价理论的公设,为建... 将用于理论构建的公理化思想引入评价领域,从基础理论层面为评价的发展作支撑.结合评价作为应用科学自身的特点,从评价方法的演变和结构角度探讨了基础理论的构建,并尝试提出了基于公理化思想的评价基本概念及基础评价理论的公设,为建立一种完整的评价基本理论体系奠定了基础. 展开更多
关键词 评价 基础评价理论 公理化 基本概念 公设
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Physics in Discrete Spaces: On Quantum Theory
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作者 Pierre Peretto 《Journal of Modern Physics》 2014年第14期1370-1386,共17页
In this article we show that quantum physics is a straightforward and comprehensive consequence of the model of discrete space-time that we have put forward in [1] 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0... In this article we show that quantum physics is a straightforward and comprehensive consequence of the model of discrete space-time that we have put forward in [1] 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003300390036003800390032003800330035000000 . We first introduce the concept of coherent domains and give a proof of the various postulates and principles that form the basis of one-particle quantum systems. Then we consider how spin-statistic theorem and the formalism of second quantization, that are prerequisites for a description of many-particles systems, emerge from the model. Finally the same framework suggests the idea of rigid histories which allows an interpretation of quantum entanglement to be proposed. 展开更多
关键词 QUANTUM PHYSICS postulates DECOHERENCE ENTANGLEMENT
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Alternate paradigms on Zika virus-related complications:An analytical review
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作者 Baburajan Radha Gnanaraj Muniraj 《Asian Pacific Journal of Tropical Medicine》 SCIE CAS 2017年第7期701-704,共4页
The proportion of the reported cases of Zika virus(ZIKV) infection reached the status of a pandemic. Numerous studies are being conducted on the isolation of ZIKV strains from various epidemics, diagnosis of the infec... The proportion of the reported cases of Zika virus(ZIKV) infection reached the status of a pandemic. Numerous studies are being conducted on the isolation of ZIKV strains from various epidemics, diagnosis of the infections, various animal models and cell culture designs to study the pathogenesis of ZIKV in the attempts to find an effective ZIKV vaccine. This review focuses upon the 'Off-Spectrum' body of studies which analyses the epidemiology, pathogenesis and other attributes of ZIKV in the light of various dissident hypotheses. 展开更多
关键词 Zika Virus MICROCEPHALY NEUROTROPISM Koch’s postulates PLACENTA Vaccines
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New strategy for virus discovery:viruses identified in human feces in the last decade 被引量:2
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作者 XIE GuangCheng YU JieMei DUAN ZhaoJun 《Science China(Life Sciences)》 SCIE CAS 2013年第8期688-696,共9页
Emerging and re-emerging viruses continue to surface all over the world.Some of these viruses have the potential for rapid and global spread with high morbidity and mortality,such as the SARS coronavirus outbreak.It i... Emerging and re-emerging viruses continue to surface all over the world.Some of these viruses have the potential for rapid and global spread with high morbidity and mortality,such as the SARS coronavirus outbreak.It is extremely urgent and important to identify a novel virus near-instantaneously to develop an active preventive and/or control strategy.As a cultureindependent approach,viral metagenomics has been widely used to investigate highly divergent and completely new viruses in humans,animals,and even environmental samples in the past decade.A new model of Koch's postulates,named the metagenomic Koch's postulates,has provided guidance for the study of the pathogenicity of novel viruses.This review explains the viral metagenomics strategy for virus discovery and describes viruses discovered in human feces in the past 10 years using this approach.This review also addresses issues related to the metagenomic Koch's postulates and the challenges for virus discovery in the future. 展开更多
关键词 next-generation sequencing novel viruses metagenomic Koch's postulates viral metagenomics
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Morphological and Phylogenetic Resolution of Diplodia neojuniperi Emerging Diplodia Top Dieback of Pinus thunbergii Parl. in China
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作者 Xiaolei Ding Ruiwen Zhao +1 位作者 Sixi Lin Jianren Ye 《Phyton-International Journal of Experimental Botany》 SCIE 2022年第12期2813-2825,共13页
In Bazhong City,Sichuan Province,China,top dieback symptoms were found on many pine trees(Pinus thunbergii Parl).The tips of old needles first turned grayish-green and then developed into brown bands in the field.Phyl... In Bazhong City,Sichuan Province,China,top dieback symptoms were found on many pine trees(Pinus thunbergii Parl).The tips of old needles first turned grayish-green and then developed into brown bands in the field.Phylogenetic analysis of concatenated ITS and EF1-αindicated the pathogen of this dieback disease as Diplodia neojuniperi.Additionally,effects of temperature,pH and medium on the mycelial growth were also characterized.The most favorable temperature and pH level for mycelial growth are 25°C and 8,respectively.The optimal medium for mycelial growth is PDA medium.To our knowledge,this is the first report of D.neojuniperi causes Diplodia top dieback on Pinus thunbergii.Our results provide fundamental information for monitoring and preventing such disease in the future. 展开更多
关键词 DIEBACK Koch’s postulates Diplodia neojuniperi phylogenetic analysis
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量子力学曲率解释中的基本假设
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作者 赵国求 《武汉理工大学学报(社会科学版)》 CSSCI 北大核心 2009年第2期102-108,共7页
量子力学曲率解释中的基本假设由态函数公设、算符公设、量子测量公设、平均值公设、薛定谔方程公设、全同粒子公设构成。由于一开始在态函数公设中就引进了曲率波概念,用曲率模型取代了传统的质点模型,因此,它与传统概率解释的公设体... 量子力学曲率解释中的基本假设由态函数公设、算符公设、量子测量公设、平均值公设、薛定谔方程公设、全同粒子公设构成。由于一开始在态函数公设中就引进了曲率波概念,用曲率模型取代了传统的质点模型,因此,它与传统概率解释的公设体系既有相同之处也有区别,但量子力学数学形式及其运算规则不变。 展开更多
关键词 曲率解释 公设 曲率波 物理实在
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关于Euclid圆规的一番议论——校《几何原本》中译札记一则
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作者 张毓新 《辽宁师范大学学报(自然科学版)》 CAS 1990年第3期18-24,共7页
Euclid在他的《几何原本》中为命题I.2所给出的解曾引起后人许多困惑。本文从T.L.Heath《The Thirteen Books of Euclid′s Elements》一书中摘译了有关定义、公设、公理和命题I.1~3及与命题I.2有关的若干评注,说明Euclid在命题(或问题... Euclid在他的《几何原本》中为命题I.2所给出的解曾引起后人许多困惑。本文从T.L.Heath《The Thirteen Books of Euclid′s Elements》一书中摘译了有关定义、公设、公理和命题I.1~3及与命题I.2有关的若干评注,说明Euclid在命题(或问题)包含许多“情形”(cases)时的处理方式。从De Morgan开始的关于Euclid的圆规的一番议论主要是对《几何原本》公设3的理解问题。这一公设应理解为“以任一已知点为圆心,过另一已知点可作一圆,”这种译法可能是Clavius提出的。对于今日的读者来说,它比直译“以任一点为圆心及距离[为半径][可]作一圆”更贴切,更清楚。 展开更多
关键词 圆心 半径 圆规 公设
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Aspergillus tubingensis Causes Leaf Spot of Cotton (Gossypium hirsutum L.) in Pakistan
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作者 Maria Khizar Urooj Haroon +4 位作者 Musrat Ali Samiah Arif Iftikhar Hussain Shah Hassan Javed Chaudhary Muhammad Farooq Hussain Munis 《Phyton-International Journal of Experimental Botany》 SCIE 2020年第1期103-109,共7页
Cotton(Gossypium hirsutum L.)is a key fiber crop of great commercial importance.Numerous phytopathogens decimate crop production by causing various diseases.During July-August 2018,leaf spot symptoms were recurrently ... Cotton(Gossypium hirsutum L.)is a key fiber crop of great commercial importance.Numerous phytopathogens decimate crop production by causing various diseases.During July-August 2018,leaf spot symptoms were recurrently observed on cotton leaves in Rahim Yar Khan,Pakistan and adjacent areas.Infected leaf samples were collected and plated on potato dextrose agar(PDA)media.Causal agent of cotton leaf spot was isolated,characterized and identified as Aspergillus tubingensis based on morphological and microscopic observations.Conclusive identification of pathogen was done on the comparative molecular analysis of CaM andβ-tubulin gene sequences.BLAST analysis of both sequenced genes showed 99%similarity with A.tubingensis.Koch’s postulates were followed to confirm the pathogenicity of the isolated fungus.Healthy plants were inoculated with fungus and similar disease symptoms were observed.Fungus was re-isolated and identified to be identical to the inoculated fungus.To our knowledge,this is the first report describing the involvement of A.tubingensis in causing leaf spot disease of cotton in Pakistan and around the world. 展开更多
关键词 Aspergillus tubingensis CaM gene Koch’s postulates COTTON
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效益审计的理论分析与目标确定 被引量:27
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作者 张立民 《审计与经济研究》 北大核心 2005年第5期3-6,共4页
本文从效益审计基本概念、需求分析和基本假设三方面探讨确定效益审计目标时应坚持的理念与原则。
关键词 效益审计 审计假设 审计目标 审计需求
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幽门螺杆菌研究聚焦和进展 被引量:24
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作者 胡伏莲 《胃肠病学》 2015年第12期705-707,共3页
本文旨在阐明目前幽门螺杆菌研究的聚焦点和进展,主要包括以下三个方面:1挑战幽门螺杆菌的耐药性,探索幽门螺杆菌治疗新路径;在当今幽门螺杆菌耐药的形势下,中医中药是一种新选择;以菌制菌——关注益生菌对幽门螺杆菌的抑菌作用。2在中... 本文旨在阐明目前幽门螺杆菌研究的聚焦点和进展,主要包括以下三个方面:1挑战幽门螺杆菌的耐药性,探索幽门螺杆菌治疗新路径;在当今幽门螺杆菌耐药的形势下,中医中药是一种新选择;以菌制菌——关注益生菌对幽门螺杆菌的抑菌作用。2在中国自然人群中是否需要实行幽门螺杆菌干预治疗?3幽门螺杆菌与胃生态学的研究现状与展望。 展开更多
关键词 幽门螺杆菌 抗菌药 胃肿瘤 循证医学 科赫法则 根除 胃生态学
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略论网络经济条件下虚拟企业的会计假设 被引量:13
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作者 李霞 《现代财经(天津财经大学学报)》 2000年第4期37-39,共3页
随着信息技术的迅猛发展和信息时代的到来 ,“网络化”浪潮席卷全球。本文从信息技术发展的角度 ,观察会计假设所面临的新挑战与未来发展。
关键词 虚拟企业 网络经济 会计假设
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柑桔黄龙病的鉴定和柯赫氏定理(英文) 被引量:11
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作者 Chen J Deng X +6 位作者 Civerolo E L Lee R F Jones J B Zhou C Hartung J S Manjunath K L Brlansky R H 《植物病理学报》 CAS CSCD 北大核心 2011年第2期113-117,共5页
黄龙(梢)病被认为是世界柑橘生产上的毁灭性病害已超过一个世纪,但该病害的病原学至今还没有清晰地建立起来。根据16S rRNA基因序列分析,一组被称为"Candidatus Liberibacter species"的难培养细菌被认为与黄龙病相关。然而,... 黄龙(梢)病被认为是世界柑橘生产上的毁灭性病害已超过一个世纪,但该病害的病原学至今还没有清晰地建立起来。根据16S rRNA基因序列分析,一组被称为"Candidatus Liberibacter species"的难培养细菌被认为与黄龙病相关。然而,要确定"Ca.Liberibacter spp."是黄龙病病原的柯赫氏定理并没有真正完成。令我们担忧的是,近年来有些文献频频指出"Ca.Liberibacter spp."是黄龙病的病原,其实该细菌与柑橘寄主的直接病理反应还没有完全确定。我们建议,在黄龙病病原学清楚之前,文献报道在这方面需要有准确的阐述。 展开更多
关键词 柑橘黄龙病 黄梢病 青果病 柯赫氏定理 病原学 韧皮部杆菌
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关于会计基本假设的再认识 被引量:7
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作者 杜兴强 《管理科学》 1999年第3期26-30,共5页
从会计基本假设对会计目标、会计对象和会计要素定义以及其确认和计量的重大影响入手,认为随着会计环境的变迁,应该对会计基本假设进行重新研究;嗣后,从历史发展和逻辑分析的角度,对公认的四项会计基本假设(会计主体、持续经营、... 从会计基本假设对会计目标、会计对象和会计要素定义以及其确认和计量的重大影响入手,认为随着会计环境的变迁,应该对会计基本假设进行重新研究;嗣后,从历史发展和逻辑分析的角度,对公认的四项会计基本假设(会计主体、持续经营、会计分期和货币计量)的概念层次进行重新划分,提出自己的新观点;最后对四项会计基本假设的内涵进行适当的修正。 展开更多
关键词 会计基本假设 会计主体 持续经营 会计分期 货币计量 币值稳定不变 概念层次 会计计量属性
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核桃溃疡病症状及其病原菌鉴定 被引量:10
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作者 马瑜 柯杨 +2 位作者 王琴 李勃 李毅 《果树学报》 CAS CSCD 北大核心 2014年第3期443-447,525,共6页
【目的】明确中国陕南地区核桃树溃疡病成因。【方法】对陕西南部主要核桃产区的病害流行情况进行跟踪调查,从典型的枝干病灶组织中分离到了该病的致病菌,应用柯赫氏法则验证了该致病菌的致病性,同时根据形态学特征和ITS序列分析对病原... 【目的】明确中国陕南地区核桃树溃疡病成因。【方法】对陕西南部主要核桃产区的病害流行情况进行跟踪调查,从典型的枝干病灶组织中分离到了该病的致病菌,应用柯赫氏法则验证了该致病菌的致病性,同时根据形态学特征和ITS序列分析对病原菌进行鉴定,并利用BLAST软件将测序所得真菌ITS序列与NCBI(National Center for Biotechnology Information)数据库中已登录的序列进行同源序列比对,获得其分类地位,利用MEGA 5.0软件构建系统发育树。【结果】陕西南部核桃溃疡病的病原菌形态特征与葡萄座腔菌相符合,其ITS序列与已公布的葡萄座腔菌的ITS序列相似度为99.8%,系统发育树分析结果与之一致。【结论】陕西南部核桃溃疡病的病原菌为葡萄座腔菌(Botryosphaeria dothidea)。 展开更多
关键词 核桃 溃疡病 葡萄座腔菌 柯赫氏法则
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松萎蔫病病原的研究 被引量:7
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作者 赵博光 赵林果 +3 位作者 刘秀华 莫广涛 郭建 商庆清 《南京林业大学学报(自然科学版)》 CAS CSCD 北大核心 2007年第4期1-5,共5页
为了探讨松萎蔫病与松材线虫的关系,笔者研制了一种简单试验装置"冷闸",使接种的线虫被隔离在松树接种枝内而不能迁移。用该装置进行接种试验的结果表明:在松材线虫被局限于接种枝内而不能移动到寄主其他部位的情况下,接种无... 为了探讨松萎蔫病与松材线虫的关系,笔者研制了一种简单试验装置"冷闸",使接种的线虫被隔离在松树接种枝内而不能迁移。用该装置进行接种试验的结果表明:在松材线虫被局限于接种枝内而不能移动到寄主其他部位的情况下,接种无菌松材线虫与致病荧光假单胞菌Pseudomonas fluorescens(GcM5-1A),以及该致病细菌体外培养的无细胞滤液,同样能诱发该病。该致病细菌又从接种无菌线虫和致病细菌后病死寄主中分离到并被鉴定,证明符合柯赫法则。致病荧光假单胞菌GcM5-1A体外培养的无细胞滤液接种试验结果说明,该致病菌株培养物中的内吸性毒素导致了寄主的萎蔫和死亡。由此,松萎蔫病经实验证实为首例由细菌和线虫互惠共生复合体引起的植物病害。 展开更多
关键词 松萎蔫病 松材线虫 线虫-细菌复合体 柯赫法则 荧光假单胞细菌 冷阐装置
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关于建立环境会计的探讨 被引量:9
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作者 陈秀霞 《山西财经大学学报》 北大核心 2001年第4期97-99,共3页
建立环境会计是与国际惯例接轨的必然要求 ,必须加快建立符合中国国情的环境会计 ;确立环境会计假设与环境会计准则 ;
关键词 环境会计 环境会计要素 环境会计假设 会计研究
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