Embracing transformational leadership: Team values and the impact of leader behavior on team performance.

The authors investigated the relationship between transformational leadership behavior and group performance in 218 financial services teams that were branches of a bank in Hong Kong and the United States. Transformational leadership influenced team performance through the mediating effect of team potency. The effect of transformational leadership on team potency was moderated by team power distance and team collectivism, such that higher power distance teams and more collectivistic teams exhibited stronger positive effects of transformational leadership on team potency. The model was supported by data in both Hong Kong and the United States, which suggests a convergence in how teams function in the East and West and highlights the importance of team values. (PsycINFO Database Record (c) 2011 APA, all rights reserved)     

应用杜邦财务分析体系对企业进行绩效评价

随着我国企业经营机制的不断完善,企业內部经营管理水平不断提升,越来越要求企业重视财务分析。通过对杜邦财务分析体系的介绍,结合实例应用杜邦财务分析体系对企业进行绩效评价,意在对各企业正确应用杜邦财务分析体系,揭示在经营目标发生异动时查明原因,并为企业采取措施修正指标指明方向。     

浅论高职院的财务风险及其防范

本分析了高职院的发展环境及负债情况，对高职院负债融资引起的财务风险的涵义、影响财务风险的因素进行了探讨，并提出了防范财务风险的策略。     

抓财务管理促工程建设--三峡一期工程财务管理回顾

财务管理是现代化企业管理的重要组成部分，也是三峡工程管理的重要内容。三峡工程在财务管理上提出了“两个适应”、“三个转变”、“四个树立”的指导思想和理顺财务关系，为搞好财务管理奠定了基础。三峡工程筹集资金是财务部门的首要任务，通过三峡建设基金（增收电费）、落实国家开发银行贷款、发行企业债券和利用外汇储备贷款，形成了以三峡建设基金和国家开发银行贷款为主渠道的资金来源。在财务管理中规范管理行为、提高人员素质、加强电算化管理和会计监督工作是十分重要的。     

Attachment of Salmonella typhimurium to Poultry Skin as Related to Cell Viability

³H-labeled S. typhimurium cells inactivated by gamma-radiation (⁶⁰Co) and by formaldehyde (5%) were used to determine if cell viability affected attachment to poultry skin. Both gamma-irradiated and formal-dehyde-treated cells attached like live cells. There was no difference in attachment between cells grown in a chemically defined medium (SCDM) or in brain heart infusion broth (BHI). Live and gamma-irradiated cells and BHI-grown and SCDM-grown cells had similar surface hydrophobicity. Live and gamma-irradiated cells had similar cell surface charges, whereas BHI and SCDM-grown cells had different surface charges. Differences in cell surface charge did not affect attachment rate.     

可行性研究财务评价中利息的计算

介绍了可行性研究财务评价中利息计算的内容和方法。     

Electricity generation from rice husk in Indian rice mills: Potential and financial viability

Rice husk generated as a by-product of rice processing is an important energy resource. The availability of this resource in India has been assessed and the technologies for exploitation of its energy potential in rice processing industry discussed. Nomographs have been developed for estimation of the husk required to meet the energy demand of parboiling, drying and milling operations. The unit cost of electricity using rice husk gasifier-based power generation systems has been calculated and its financial feasibility assessed in comparison with utility-supplied and diesel-generated electricity. With the cost and efficiency data assumed here, the unit cost of electricity produced by rice husk gasifier-dual fuel engine-generator system varies between Rs 2/kWh and Rs 7/kWh. (Note: 35 Rs approximates to $US 1.)     

Effects of temperature, ammonium and glucose concentrations on yeast growth in a model wine system

In enology, alcoholic fermentation is a complex process involving several mechanisms. Slow and incomplete alcoholic fermentation is a chronic problem for the wine industry and factors leading to sluggish and stuck fermentations have been extensively studied and reviewed. The most studied cause of sluggish and stuck fermentation is the nitrogen content limitation. Nevertheless, other factors, such as temperature of fermentation and sugar concentration can affect the growth of yeasts. In this study we modelled the yeast growth‐cycle in wine model system as a function of temperature, sugar and ammonium concentrations; the individual effects and the interaction of these factors were analysed by means of a quadratic response surface methodology. Cell concentrations and weight loss were monitored in the whole wine fermentation process. The results of central composite design show that lower is the availability of nitrogen, higher is the cell growth rate; moreover, initial nitrogen concentration also influences survival time of Saccharomyces cerevisiae.     

从会计信息的质量特征看财务报告的改进

基于财务报告目标的实现，首先分析了会计信息的两大质量特征——可靠性与相关性。然后对传统财务报告模式的改进提出了看法：不断健全法制以提高可靠性；财务报告后增加预测性财务报表；提供更加丰富的报表附注内容等，目的是为报表使用者做决策提供相关性更强的信息。最后，针对报告的这些改进可能遇到的障碍及如何应对进行了探索和思考。