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融资方式对制造型企业创新投资的影响
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作者 柳德才 韩道灵 刘迅 《管理科学与研究(中英文版)》 2022年第12期103-107,共5页
本文选取创业板上市的803家制造型企业数据,分析不同融资方式对制造型企业创新投资的影响。结果显示:制造型企业的创新投资与内部融资,政府补助正相关,与债权融资,股权融资负相关。债权融资抑制国企和民营企业的创新投资,而政府补助推... 本文选取创业板上市的803家制造型企业数据,分析不同融资方式对制造型企业创新投资的影响。结果显示:制造型企业的创新投资与内部融资,政府补助正相关,与债权融资,股权融资负相关。债权融资抑制国企和民营企业的创新投资,而政府补助推动国企和民营企业的创新投资,对国企作用更明显。本文研究结果有助于减少融资不足,增加企业创新活力。 展开更多
关键词 融资方式 制造型企业 创新投资
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行政事业单位绩效预算内部控制优化研究——以Y区财政局为例
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作者 柳德才 陈自强 《管理科学与研究(中英文版)》 2022年第11期248-254,共7页
随着《行政事业单位内部控制规范》的颁布,各级行政事业单位对其绩效预算依照内部控制的要求进行相应的改进和完善,但在风险评估、内控活动、信息沟通等方面仍然存在一些问题,应及时采取相应解决措施对绩效预算实施系统性的管理。文章以... 随着《行政事业单位内部控制规范》的颁布,各级行政事业单位对其绩效预算依照内部控制的要求进行相应的改进和完善,但在风险评估、内控活动、信息沟通等方面仍然存在一些问题,应及时采取相应解决措施对绩效预算实施系统性的管理。文章以Y区财政局为例,运用COSO内部控制分析框架,对其单位内部绩效预算所存在的内控问题进行剖析,进而为行政事业单位绩效预算的内部控制优化提出相应的建议,以期提高单位绩效预算的合理性、科学性与高效性,促使行政事业单位的绩效预算目标得以尽快实现。 展开更多
关键词 行政事业单位 绩效预算 内部控制
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Identification and characterization of tomato gibberellin 2-oxidases (GA2oxs) and effects of fruit-specific SlGA2ox1 overexpression on fruit and seed growth and development 被引量:4
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作者 Shen Chen Xiaojing Wang +8 位作者 Liying Zhang Shanshan Lin decai liu Quanzhi Wang Shanya Cai Rania El-Tanbouly Lijun Gan Han Wu Yi Li 《Horticulture Research》 SCIE 2016年第1期12-20,共9页
Gibberellins(GAs)play a crucial role in growth and development of the tomato fruit.Previously published studies focusing on the effect of GAs on tomato fruits used chemical treatments,constitutive overexpression or si... Gibberellins(GAs)play a crucial role in growth and development of the tomato fruit.Previously published studies focusing on the effect of GAs on tomato fruits used chemical treatments,constitutive overexpression or silencing of GA biosynthetic and catabolic genes globally throughout the plant.Fruit-specific overexpression of GA catabolic enzyme genes GA2-oxidases(GA2oxs),however,may provide an alternative method to study the role of endogenous GAs on the fruit development.In this study,we have identified 11 SlGA2ox proteins in tomato that are classified into three subgroups.Motif analysis and multiple sequence alignments have demonstrated that all SlGA2oxs,except SlGA2ox10,have similar motif compositions and high-sequence conservation.Quantitative reverse transcription-PCR analysis has showed that SlGA2oxs exhibit differential expression patterns in tomato fruits at different developmental stages.When the fruit-specific promoter TFM7 was used to control the expression of SlGA2ox1,we observed no changes in growth and development of vegetative organs.However,fruit weight,seed number and germination rate were significantly affected.We also treated tomato fruits with GA biosynthesis inhibitor and observed phenotypes similar to those of the transgenic fruits.Furthermore,we have demonstrated that expression of cell expansion and GA responsive genes were downregulated in transgenic tomato fruits,supporting that overexpression of the SlGA2ox1 leads to reduction in endogenous GAs.This study provides additional evidence that endogenous GAs and the SlGA2ox1 gene play an important role in controlling on fruit weight,seed development and germination in tomato plant. 展开更多
关键词 specific ENDOGENOUS FRUIT
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Evolution and roles of cytokinin genes in angiosperms 1:Do ancient IPTs play housekeeping while non-ancient IPTs play regulatory roles? 被引量:2
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作者 Xiaojing Wang Shanshan Lin +4 位作者 decai liu Lijun Gan Richard McAvoy Jing Ding Yi Li 《Horticulture Research》 SCIE 2020年第1期2462-2476,共15页
Isopentenyltransferase(IPT)genes,including those encoding ATP/ADP-IPTs and tRNA-IPTs,control the rate-limiting steps of the biosynthesis of N6-(Δ2-isopentenyl)adenine(iP)-type and trans-zeatin(tZ)-type cytokinins and... Isopentenyltransferase(IPT)genes,including those encoding ATP/ADP-IPTs and tRNA-IPTs,control the rate-limiting steps of the biosynthesis of N6-(Δ2-isopentenyl)adenine(iP)-type and trans-zeatin(tZ)-type cytokinins and cis-zeatin(cZ)-type cytokinins,respectively.However,the evolution and roles of these IPTs in angiosperms are not well understood.Here,we report comprehensive analyses of the origins,evolution,expression patterns,and possible roles of ATP/ADP-IPTs and tRNA-IPTs in angiosperms.We found that Class I and II tRNA-IPTs likely coexisted in the last common ancestor of eukaryotes,while ATP/ADP-IPTs likely originated from a Class II tRNA-IPT before the divergence of angiosperms.tRNA-IPTs are conservatively retained as 2–3 copies,but ATP/ADP-IPTs exhibit considerable expansion and diversification.Additionally,tRNA-IPTs are constitutively expressed throughout the plant,whereas the expression of ATP/ADP-IPTs is tissue-specific and rapidly downregulated by abiotic stresses.Furthermore,previous studies and our present study indicate that ATP/ADP-IPTs and their products,iPs/tZs,may regulate responses to environmental stresses and organ development in angiosperms.We therefore hypothesize that tRNA-IPTs and the associated cZs play a housekeeping role,whereas ATP/ADP-IPTs and the associated iP/tZ-type cytokinins play regulatory roles in organ development and stress responses in angiosperms,which echoes the conclusions and hypothesis presented in the accompanying study by Wang,X.et al Evolution and roles of cytokinin genes in angiosperms 2:Do ancient CKXs play housekeeping roles while non-ancient CKXs play regulatory roles?Hortic Res https://doi.org/10.1038/s41438-020-0246-z. 展开更多
关键词 IPT EVOLUTION likely
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Evolution and roles of cytokinin genes in angiosperms 2:Do ancient CKXs play housekeeping roles while non-ancient CKXs play regulatory roles? 被引量:2
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作者 Xiaojing Wang Jing Ding +7 位作者 Shanshan Lin decai liu Tingting Gu HanWu Robert N.Trigiano Richard McAvoy Jinling Huang Yi Li 《Horticulture Research》 SCIE 2020年第1期2486-2500,共15页
Cytokinin oxidase/dehydrogenase(CKX)is a key enzyme responsible for the degradation of endogenous cytokinins.However,the origins and roles of CKX genes in angiosperm evolution remain unclear.Based on comprehensive bio... Cytokinin oxidase/dehydrogenase(CKX)is a key enzyme responsible for the degradation of endogenous cytokinins.However,the origins and roles of CKX genes in angiosperm evolution remain unclear.Based on comprehensive bioinformatic and transgenic plant analyses,we demonstrate that the CKXs of land plants most likely originated from an ancient chlamydial endosymbiont during primary endosymbiosis.We refer to the CKXs retaining evolutionarily ancient characteristics as“ancient CKXs”and those that have expanded and functionally diverged in angiosperms as“non-ancient CKXs”.We show that the expression of some non-ancient CKXs is rapidly inducible within 15 min upon the dehydration of Arabidopsis,while the ancient CKX(AtCKX7)is not drought responsive.Tobacco plants overexpressing a non-ancient CKX display improved oxidative and drought tolerance and root growth.Previous mutant studies have shown that non-ancient CKXs regulate organ development,particularly that of flowers.Furthermore,ancient CKXs preferentially degrade cis-zeatin(cZ)-type cytokinins,while non-ancient CKXs preferentially target N6-(Δ2-isopentenyl)adenines(iPs)and trans-zeatins(tZs).Based on the results of this work,an accompanying study(Wang et al.https://doi.org/10.1038/s41438-019-0211-x)and previous studies,we hypothesize that non-ancient CKXs and their preferred substrates of iP/tZ-type cytokinins regulate angiosperm organ development and environmental stress responses,while ancient CKXs and their preferred substrates of cZs play a housekeeping role,which echoes the conclusions and hypothesis described in the accompanying report(Wang,X.et al.Evolution and roles of cytokinin genes in angiosperms 1:Doancient IPTs play housekeeping while non-ancient IPTs play regulatory roles?Hortic Res 7,(2020).https://doi.org/10.1038/s41438-019-0211-x). 展开更多
关键词 EVOLUTION drought ancient
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