J. Dairy Sci. 85992–1001 American Dairy Science Association, 2002. Farmers ’ Choice of M
J.Dairy Sci.85:992–1001
American Dairy Science Association,2002.
Farmers’Choice of Medical Treatment of Mastitis in Danish Dairy Herds Based on Qualitative Research Interviews
M.Vaarst,*B.Paarup-Laursen,?H.Houe,?C.Fossing,*and H.J.Andersen ||
*Department of Animal Health and Welfare,
Danish Institute of Agricultural Sciences,P.O.Box 50,DK-8830Tjele ?Department of Ethnography and Social Anthropology,
Moesgaard,A
?rhus University,DK-8200A ?rhus ?Research Centre for the Management of Animal Production and Health,Danish Institute of Agricultural Sciences,P.O.Box 50,DK-8830Tjele
||Danish Dairy Board,Frederiks Alle
′22,DK-8000A ?rhus C ABSTRACT
A qualitative research study was conducted to de-scribe and analyze farmers’perspectives on their own
choices regarding decisions to have cows treated for mastitis.Through qualitative research interviews of 16Danish dairy farmers,four levels of the decision-mak-ing process used by farmers to decide whether or not to treat a cow with antibiotics were identi?ed.Those levels were:1)symptom level (seriousness of the masti-tis case),2)cow level (to the extent a cow ful?lled goals of the farmer and the herd),3)herd level (the situation of the herd,e.g.,in relation to milk quota),and 4)level of alternatives (whether the farmer regards such practices as blinding of teats or homoeopathy as serious alternatives to antibiotic treatment).All four levels could be recognized in all herds,but with differing weights and relative importance across herds.Direc-tions of different possibilities within each level also varied among farmers.By identifying those four levels,a model for understanding the farmers’choices is pro-vided.This provides background for dialogue with each farmer about choices in the context of each speci?c herd.It also provides insight into implications of mastitis treatments for effective treatment versus issues of anti-biotic resistance when discussing choices on a more general https://www.wendangku.net/doc/ad105234.html,munication and understanding be-tween farmers and their veterinarians and cattle-ori-ented advisors is essential.Farmers were shown to be coherent in their choices of treatment,but their deci-sions often seemed to differ from normal veterinary recommendations.Such differences have to be under-stood and implemented into effective decisions for the whole farm.
Received March 30,2001.Accepted October 19,2001.
Corresponding author:M.Vaarst;e-mail:Mette.Vaarst@agrsci.dk.
992
(Key words:mastitis treatment,clinical mastitis,med-ical treatment,decision-making)
INTRODUCTION
Mastitis is the disease complex that prompts most of the medical treatments in Danish dairy cows (Aarestrup,2000).The whole issue of medical treat-ment for production animals raises discussions among farmers and other professionals related to dairy produc-tion about treatment thresholds.This discussion con-tains both ethical questions (e.g.,when is it responsible and/or regarded as necessary to treat a diseased ani-mal?)and “technical”questions about possible conse-quences of using or not using antibiotics in disease treatments.In Denmark,only veterinarians are al-lowed to administer the ?rst treatment of dairy cows with antibiotics.This practice in?uences the way in which a farmer handles a diseased animal.
The question about development of antibiotic resis-tance has caused major concern during the past years.In theory,antimicrobial resistance should not occur,if drug labels are followed,but in practice it is shown to form an increasing problem (Aarestrup,2000).There have been attempts made to give guidelines for a more “rational use of antibiotics”,to minimize the risk of antibiotic resistance (Ekman et al.,1994b;Pedersen et al.1999;Aarestrup,2000).Several governmental and research initiatives indicate a wish and a will to opti-mize treatments in a way that decreases the risk of antibiotic resistance,and—at the same time—improves the prognosis as much as possible.
Because only veterinarians are allowed to initiate antibiotic treatment of dairy cows in Denmark,the ?rst treatment is always carried out and chosen by the veter-inarian.A discussion about clinical diagnosis,choice of type,dose,application,and course of antibiotic treat-ment necessarily involves the veterinarian (Ekman et al.,1994a).But,the initial call for the veterinarian is
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solely dependent on the farmer.Attempts to set up systematic criteria and plans for treatment seem to fail for reasons that are not immediately understood by the health professionals connected to the dairy herd.The perspective of the farmer remains silent and not de-scribed,probably because it is complex,context-related,and contains nonquanti?able elements.Seen from out-side,farmer perspectives may seem inconsistent,non-transparent,and at times irrational.
The decision to treat a diseased cow is a very im-portant part of the herd management.Udder health (e.g.,de?ned by mastitis occurrence and SCC)is very often shown to vary among herds that have the same housing system and breed and look alike in their physi-cal framework.In such cases,the individual herd man-agement is often claimed to explain the majority of this variation in udder health results (Hutton et al,1990;Barkema,1998;Barkema et al.,1999a,1999b).In each herd,experience is gradually built up in collaboration between farmer and veterinarian,and both contribute to this common experience with their backgrounds and former experiences.
The farmers’own version of the story is needed.This information without doubt will provide the debate about antibiotic use with valuable inputs,because the farmer is the one who decides what to do in every case of disease among the animals in the herd.The farmer’s treatment criteria must be regarded as even more im-portant when concern for antibiotic resistance gives the concept of “rational treatment”a new meaning.Goals for low SCC,improved udder health,and animal wel-fare have been major arguments for relatively low treat-ment criteria.Now,the risk of antibiotic resistance cre-ates arguments for a more critical treatment policy,and for an evaluation of the treatment strategies in a broader perspective.
The present study was conducted to bring the farm-ers’perspectives of disease handling and treatment into the discussion about mastitis incidence,and interpreta-tion of treatment data.The aim of this study was to identify and elucidate farmers’perspectives of disease handling.The use of semistructured qualitative re-search interviews makes it possible to make the choices of the farmer explicit.The results of this investigation will be discussed with respect to the situation in which risk for antibiotic resistance is a valid argument for a more critical and restrictive antibiotic treatment policy.
MATERIALS AND METHODS
The Setting:Danish Dairy Farming and Antibiotic Treatment Policy
Danish dairy farming is in?uenced by the develop-ment towards fewer and bigger dairy herds.In 1990,
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the average size of a dairy herd was 35.9cows per year;it was 65.7cows per year in 2000.The number of herds has been reduced from approximately 21,000to approx-imately 9800in the same 10-yr period.Due to a general increase in milk yield,approximately the same amount of milk (4.8million kg as regulated by EU-quota)is produced,even though the number of cows has declined from 753,000to 644,000from 1990to 2000.More and more loose housing systems are built,and TMR feeding,milk quota system,and premium classi?cation for low SCC count in the milk delivered to the dairy industry have been introduced.The most common breed is Hol-stein Friesian.Danish veterinarians work in private practice,mostly in small groups of three to four veteri-narians.During the past few years,bigger practices—with 10to 12veterinarians—have been developed,with some of them very often having specialized on some area (e.g.,ruminants,swine,companion animals,acu-puncture).The treatment policy in veterinary practice has been more restricted since June 15,1995,when new regulations (Anonymous,1995)were initiated.An-tibiotics can not be used for preventive purpose;in prac-tice medical drying can only be provided to cows with veri?ed bacteriological infection.The ?rst treatment of a dairy cow can only be carried out by a veterinarian.For each treatment,a recording form is ?lled out,and antibiotic residues in the milk found by routine tests result in a substantial ?ne.Consequently,antibiotic residues are rarely found in the milk.Farmers can ad-minister medicine for subsequent treatments,provided they have signed a health advisory service contract with their veterinarian.This contract includes monthly health advisory visits by the veterinarian,who are paid by the farmer at approximately 100to 120US $/https://www.wendangku.net/doc/ad105234.html,anic farmers have not accepted the right of farmers to administer subsequent treatments,and more restric-tions on antibiotic treatments are imposed in organic herds.
Selection of Herds
Sixteen dairy herds (15conventional and 1organic)were chosen among herds participating in a project run by the Danish Dairy Board (Andersen et al.,2000).This group of herds was originally chosen to participate in a parallel study,focusing on clinical examination of udders after milking.It was a convenience sample,in which all herds were geographically close to each other,and where cows could be secured for clinical examina-tion.Herd veterinarians were not involved in the selec-tion,and the 16farmers had different levels of collabo-ration with their respective veterinarians.A total of eight different veterinarians provided service to the 16herds.Herd characteristics are listed in Table 1.
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Table1.Herd characteristics of the study herds.
Milk yield averages,%
kg/d3Cows/mo
No.%Treated with Breed(≥milking Calculated mastitis chronic Herd85%of cows per Housing1st2nd3rd bulk milk cases per elevated
ID cows)1year https://www.wendangku.net/doc/ad105234.html,ct.SCC month SCC4
1HF51Tied24.831.429.8320 4.920.2
2HF56Tied26.929.030.0478 4.224.6
3HF66DL...25.329.1452 5.526.8
4HF74Tied22.725.725.92099.0 4.1
5Jersey72Tied21.426.426.3354 4.17.2
6HF74Tied27.629.931.6199 2.4 6.3
7HF/RDM95LHSF26.331.035.6144 5.4 3.4
8HF113Tied25.431.530.23539.217.1
9HF102LHSF27.529.927.9226 3.37.7
10HF70Tied24.629.334.72787.512.4
11HF57Tied23.224.125.9331 5.017.4
12HF190LHSF26.330.232.2353 3.9 4.7
13HF63Tied23.127.229.6253 6.110.1
14RDM51Tied25.528.632.2196 2.2 5.1
15HF131LHSF22.426.228.0215 3.1 5.4
16HF119LHSF19.022.723.5418 2.816.0
Average585...22.825.326.0309 5.014.0
1HF=Holstein Friesian,RDM=Red Danish Milking Breed.
2LHSF=Loose housed systems with slatted?oor;beds with straw,‘deep litter’or sand,DL=Deep litter
system.
3Milk yield calculated only on basis of cows without chronically elevated SCC.
4Calculation of chronically elevated SCC on cow level,based on monthly samples(measuring milk yield,
composition and somatic cell counts).Observed minus expected values of log10(milk×SCC)adjusted for
breed and parity.
5Average of150herds participating in the whole Danish Dairy Board project‘The kongea?-project’(Andersen
et al.,2000).
Interviews
All farmers were interviewed in qualitative semi-structured research interviews from February to May, 2000.All interviews were performed by the same person (?rst author)and recorded on tape.Lengths of inter-views were between65and90min.The qualitative research interview is a research method with the aim of exploring and describing a spectrum of attitudes and experience within a certain?eld,rather than pres-enting a“representative sample of opinions”or quanti-fying opinions or experience among a group of people (Kvale,1996;Strauss and Corbin,1990,1996).The in-terviews are structured in a number of thematic ques-tions.The person being interviewed(the interviewee) is encouraged to speak and direct the course of the interview.The interviewer follows up on his/her ques-tions,explores self-contradictory statements,and asks for further examples.During the interview,the inter-viewer is continuously enquiring and evaluating the consistency and weight of the story told by the inter-viewee.The interviewer takes responsibility for not leaving the theme of the interview,but the thematic questions are weighted differently in the different inter-views,depending on the focus areas and experience of Journal of Dairy Science Vol.85,No.4,2002the interviewee.For example,if the thematic question is“communication with the veterinarian about treat-ments,”it is possible to discuss whether the farmer and veterinarian have made treatment plans on a herd level (and then discuss the content of these plans),or whether they discuss each treatment case separately.In the interviews presented in this article,the starting point was an investigation of the?ve most recent mastitis treatment cases and the?ve cows most recently culled from the herd.Much of the dialogue was therefore con-centrated on explaining the action of the farmer in spe-ci?c treatment situations.This discussion was a part of12themes or thematic questions(Table2),which were touched on in various degrees(depending on the focus of the farmer as just explained),asking about the attitude to alternative treatment methods,health advisory service,information material about mastitis and other topics.
Data Analysis
The interviews were transcribed in their full length. They were analyzed across interview persons in a so-called grounded theory analysis(Strauss and Corbin, 1990,1996).First,open coding was made by creating
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Table 2.Themes or thematic questions which were discussed during the interview with the farmers.1
Going through the ?ve most recent veterinary mastitis treatments,and the ?ve most recent cullings.Discussing the motivation,the course,the decision-making,and communication about each case.
2The history of this herd,and the motivation for building it up as it appears now.3Own experience of problem areas of the herd,and how they are solved.
4Milking routines:motivation and experience.
5Veterinarian:Attitude to and use of health advisory service,motivation.6Communication with the veterinarian about treatments.
7Communication with colleagues,consumers and others about disease treatment.8Which kind of information is included in decision-making and general orientation in this herd.
9Alternative treatment:how is it used here in this herd.Motivation for using/not using alternative treatment.
10The public debate of antibiotic resistance:attitude.11The goals of this herd,including breeding goals.
12
Expectations to future—own herd,farm,and Danish dairy production.
meaning condenses.That is,sequences of one state-ment or exchange of ideas were given a heading that summarized the content of this statement.After this,so-called axial coding was performed,where themes across interviews were identi?ed.A full model con-taining various levels of the decision with regard to a mastitis case was made.These levels were identi?ed in the grounded theory analysis and named disease level,cow level,herd level,and alternative level.During this process,a short visit to all herds was carried through to con?rm the understanding of the interview.At the end of the process,a farmers’group meeting was arranged to con?rm the understanding of the levels identi?ed in the treatment process,at which the farm-ers were asked whether they could recognize this inter-pretation of their daily choices.
RESULTS
Disease level:Acute symptoms of mastitis will always lead to antibiotic treatment.All farmers claimed that they always had ‘sick cows’treated by their veterinarian.The de?nition of ‘sick’varied very much from farmer to farmer,from changes in appear-ance of milk to a decrease of health.Through speci?c examples,the farmers described symptoms of mastitis that generally would lead to antibiotic treatment of any cow in the herd.Antibiotic treatment is per de?nition ‘veterinary treatment,’because only veterinarians are allowed to treat dairy cows with antibiotics.Those were mainly symptoms,which from a veterinary point of view would be described as ‘severe symptoms of masti-tis.’Those symptoms could be fever,watery milk,signs of pain,markedly swollen udder gland,reduced appe-tite,or other signs of general affection of the cow,and/or not coming to the milking parlor at milking time.Journal of Dairy Science Vol.85,No.4,2002
Some farmers had not experienced such ‘severe cases’for years,while other farmers regularly saw severe cases typical of coliform bacteria.
Cow level:‘Mild mastitis’leads to a complex treatment situation involving cow characteris-tics.When confronted with a cow with less severe symp-toms—e.g.,a cow with slightly abnormal milk or a slightly swollen udder gland,or (in some herds)high SCC—the treatment decision was based to lesser extent on observed symptoms.Individual SCC at the cow level were conducted by means of direct measurement every month at a central laboratory.The farmers collect milk from all four quarters during milking (directly from the milking machine).The milk samples are marked with the cow’s identity number,and all samples are collected after milking by a milk control assistant.Single cow characteristics in?uenced the choice of treatment to a large extent.These characteristics included ‘historical’as well as currently present characteristics,such as milk yield,former cases of mastitis (in the same or other glands),SCC pattern,and parity/age.Many different points of view were presented in this discussion,all of them with the main theme that it was not the actual symptoms of the cow that were in focus.Heifers or ?rst-lactation cows in early lactation were almost always mentioned as a group of animals that were treated im-mediately even in a case of very mild symptoms.Cows in early lactation were usually treated when showing symptoms of mastitis in order to ‘save their lactations.’Other cows were treated in accordance with priorities chosen within each herd.High milk yield,udder qual-ity,favorable reproduction status,and cows with a good temper were mentioned among cows that were listed on the ‘high priority list’speci?c for each herd.In gen-eral,cows that the farmer wanted to keep in the herd were treated even with a very low disease threshold.
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These cows could be treated two or more times during the same lactation,if the farmer thought it necessary. On the other hand,‘less desirable cows’—e.g.,cows con-sidered of less value?were treated less consistently and in some cases reevaluated just before the end of lacta-tion to determine whether a dry-cow therapy would be worth trying.‘Nondesirable cows’were not treated in cases of mild symptoms of mastitis,unless other rea-sons—on herd level,which will be presented in the following—were valid in each speci?c case.In some cases,the veterinarian cultured milk samples.In most cases when milk samples were taken,cows were treated on that day and then the veterinarian changed medicine on the second day if indicated by the results of the milk culture[either because of antibiotic resistance or because of misjudgement of bacterial infection(gram-positive vs.gram-negative)].In general,the farmer did not let culturing of milk samples in?uence the treat-ment decision as such.Instead,culturing milk samples solely in?uenced the veterinarian’s choice of medicine. Herd level:The situation of the herd guides the general treatment level.An important factor in the farmers’decision process in single cases as well as gen-eral treatment strategy was the actual herd situation. Among major elements of importance mentioned were the number of heifers that could replace culled cows(in cases where culling was seen as a relevant alternative to antibiotic treatment),the bulk milk SCC goal,and ful?lling this goal and the status of the milk quota.In some herds,the presence of these factors could lead to ‘treatment booms,’in which a number of cows with high SCC,or cows showing the slightest sign of milk changes were treated for a period of time to regulate the entire herd situation.Other priorities could also in?uence the treatment pattern.Some farmers claimed that they never wanted to milk more than two cows separately per milking.If more cows had mastitis,one or more with‘mild mastitis’or‘elevated SCC’had to wait for some days before they were treated.In some herds, monthly health advisory service visits by the veterinar-ian were combined with an increased number of treat-ments at a certain time,where a number of cows were treated because they had shown signs of mastitis during the previous month.
The level of alternatives:An example given in drying glands as an alternative.Blinding one teat (drying a single gland without medication but only by avoiding milking this single gland)is seen by some farmers as a possible alternative to antibiotic treatment in cases of chronically high SCC and/or repeated treat-ments of a recurrent mastitis.‘Blind teats’or‘dry glands’are often interpreted as a sign of bad udder health.The action of blinding one teat seemed to form two distinct groups of farmers.One group regarded this Journal of Dairy Science Vol.85,No.4,2002as a true alternative to repeated treatments of the same cow,and viewed it as a major control measure(control of SCC and reduction of treatment).The other group of farmers was willing to carry out repeated treatments to avoid cows with blind teats in their herd.Through the interviews,it became clear that those apparently ‘irrational’repeated treatments were performed be-cause the farmers associated‘cows with a blind teat’with‘bad farmer management.’Cows with a blind teat were viewed as a mirror of‘bad stockpersonship.’In this way,the idea of blinding teats actually could be seen as strongly related to what could be named‘farm-ers’pride.’Farmers who did blind teats mentioned eco-nomic rationality as the major reason.Farmers indi-cated that in their experience,cows with only three milking glands had almost as high milk yield as‘normal cows,’and in some cases the gland became normal—with a normal SCC—after the following calving.Fur-thermore,it took too much work,concentration,and time to continue working with one troublesome udder gland.
Perception of good stockpersonship as control of the situation:An argument for repeated treat-ments.Through the interviews it also became obvious that some farmers made a direct connection between ‘complete control of the health situation’and‘good stockpersonship.’The mirror of complete control could be low SCC on herd level,stability with regard to milk yield and composition(content of fat,protein,and urea), or other things.These farmers regularly used the word ‘control,’and they expressed the search for control as their main cause for repeated treatments.Blinding teats—as described above—was both described as‘con-trol measure’and‘a sign of loss of control.’
Summary of the results:The decision of antibi-otic treatments on four levels.Through16interviews of farmers regarding their treatment decisions,a num-ber of factors on symptom,cow and herd level were identi?ed,elaborated,illustrated,and systematized to explain herd-speci?c decisions and patterns of treat-ment.The factors could be ranked in an order,which often were hierarchical.Severe mastitis symptoms had a high position in the hierarchy,meaning that cows with severe mastitis symptoms were treated irrespec-tive of their position in the herd or the general herd situation.In some cases,the levels were interactive with each other,so that factors on cow level,which normally would lead to avoidance of antibiotic treat-ment in mild mastitis cases,suddenly would lead to treatment under certain herd conditions.Such herd conditions could be a high bulk milk SCC level.The four levels are illustrated in Figure1.
Factors from these four levels could be recognized by all farmers.The importance of each factor was different
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Figure 1.The four levels of choice that were involved when making decisions in each mastitis case as experienced by the interviewed farmers.
in each herd,due to different priorities expressed by each farmer.
DISCUSSION
Qualitative research interviews used as a method to understand treatment decisions.The concept of qualitative research is by nature very differ-ent from the biological and biomedical research tradi-tion.The aim of the qualitative interview investigation is to describe,interpret,and understand the spectrum of experience and choices related to a given phenome-non (Kvale,1996;Strauss and Corbin,1990,1996)—in this case mastitis treatment in dairy herds.In this study,16farmers,who had widely different herd char-acteristics (Table 1)and who were chosen because they had cooperated in another study,participated.They were expected to represent a variety of strategies and opinions.We want to understand the choices of the Journal of Dairy Science Vol.85,No.4,2002
farmers—not just to know which treatments that have been made in a ‘representative sample of farmers,’but the context and logic connected to those treatments.All research processes—quantitative as well as qualita-tive—include a number of choices made by the research-ers (research design,statistical methods,sampling,etc.).In a qualitative research process,the researcher and the attitude,choices,and role taken by the re-searcher also in?uences the whole process (Malterud,1995).By carrying out,transcribing,and analyzing the interviews,the researcher himself/herself becomes a ‘research instrument,’and validity is consequently de-?ned differently for the whole research process [for de-tailed description,see Kvale (1996)and Denzin and Lincoln (2000)].
Lunde (1992)discusses the relevance of using quali-tative research methods to understand re?ections on disease and illness in human patients.She points to the fact that the discussion about disease and disease
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treatment is multi-dimensional,and that the patient’s as well as the health professional’s understanding of the patient’s reality interacts directly with the biological reality.This in?uences the way that both of them han-dle the situation.In the veterinary?eld,the same argu-ment seems valid as seen from the veterinarian’s and the farmer’s points of view.From the results of these interviews it became obvious how differently acute and chronic mastitis are handled by a relatively small num-ber of farmers who participated in this project.The importance of communication and understanding be-tween the farmers and health professionals(mainly the veterinarian)is underlined,because they are both involved in the treatment process on single animal as well as herd level.In this communication,more complex sets of arguments meet each other,so to speak.The farmer must take care of the rationality and harmony within the whole farm(including milk quota,culling cows,and choosing which heifers should stay in the herd).The veterinarian brings with him a professional knowledge,perspectives of animal welfare,and biomed-ical‘scienti?c’rationality on disease.Society—includ-ing the two groups just mentioned—expresses concern for increasing problems with antibiotic resistance. From this rationale an increased focus on the life-world of the farmer and the study of rationality behind farm-ers’actions seem justi?ed and highly relevant.
The four levels in a mastitis treatment decision. The symptom level was dominant in severe cases of acute,clinical mastitis,although‘severe’was de?ned differently among farmers.From an animal welfare point of view,it seems reasonable that action is taken to improve the situation in each individual cow irrespec-tive of individual cow characteristics.Severe clinical mastitis very often causes pain,and the prognosis for recovery is better when treated early.
Cow characteristics are involved to a high degree in cases of‘mild mastitis’(de?ned from high SCC to clini-cal mastitis without fever or very hard udder).The history of the cow is shown to have great in?uence on the prognosis and risk of developing mastitis(O¨st-era?s,1997).
The herd situation is an aspect that makes the treat-ment decision very context related,including a relation-ship to political and cultural structures(e.g.,milk quota,limits on cow numbers;economical choices that are beyond the scope of this article).On this level,farm-and society-related arguments seem stronger than vet-erinary-oriented arguments for or against medical treatment.The farmer is consequently the advocate of interests and priorities linked to this level.
The alternative for action in a case of mastitis is often left to the farmer to decide.The relevance of each alternative can be discussed,but if the farmer sees, Journal of Dairy Science Vol.85,No.4,2002e.g.,a herbal remedy as a true alternative,arguments such as lack of scienti?c proof will not be valid in his mind;he can make it work,and the choice is his.Like-wise,if the veterinarian sees culling as a true alterna-tive,but the farmer does not,there is still a basis for discussion.On the contrary,if the farmer has another plan for culling or adding new cows into the herd,he or she may not see culling as a true alternative to medical treatment.Again,the perspective of the farmer is illus-trated to be not only highly in?uential on treatment decisions,but also of a very complex character. Building up experience:Making a prognosis.An underlying process in decision-making is developing an ability to estimate prognoses well.The expectations to what will happen,if or if not a concrete action is taken, guide many decisions,and these expectations are based on former experience including both success and fail-ure.The outcome of treatment depends partly on the history and severity of the disease case.The physical and psychological environment may also be an im-portant factor in this discussion,because healing is dependent on whether recovery can take place under the given circumstances at all.Therefore,experience concerning treatment results is herd speci?c and conse-quently also dif?cult to generalize or to communicate among farms.
The concepts of disease and illness:Are they rele-vant in veterinary medicine?Clearly,decisions about treatment of an individual cow were made on a wider basis than the facts surrounding this cow,when seen from the farmer’s perspective.The herd situation seemed to guide the general treatment level,which also varied over time.
Kleinmann(1980)presented a concept of the con?ict and convergence between‘illness’—represented by the patient and describing the patient’s experience of‘being ill’versus‘disease.’‘Disease’is,in this terminology, understood as the professional de?nition of‘the condi-tion.’Disease is the clinical diagnosis,which is the pro-fessional label of what is wrong.In critical discussions about that model,which belongs to the clinical medical anthropology,the focus is claimed to be too narrow. Hahn(1984and1995)introduces the term sickness, where a society oriented aspect of the clinical disease and/or illness is represented.Doughterty and Tripp-Reimer(1985)discuss care taking in a situation of ill-ness,where the meeting between nursing and the pa-tient is discussed.In this veterinary context,the farmer represents the care-taker—the person,who‘nurses’the cow.It may be very relevant in veterinary medicine to discuss the society oriented sickness complex,but the model of disease and illness alone may provide a model for understanding a possible con?ict between the veteri-narian’s and the farmer’s understanding of and choice
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when confronted with a mastitis case.A mastitis case is not the farmer’s own personal experience of ‘being ill,”but it represents the life world of the farmer,containing complex interrelations and multiple areas of the whole farm situation that have to ?t in order to keep harmony.On the other side,a veterinarian stands with his or her ‘snapshot’of the present situation and a more narrow and focused concern about the single mastitis case,which is presented to him or her.Veterinarians may be expected to solve professional veterinary medical problems,which may be covered by the term ‘technical rationality,’critically discussed by Scho ¨n (1983):‘…pro-fessional activity consists in instrumental problem solv-ing made rigorous by the application of scienti?c theory and technique.’In other words,a professional person focuses on speci?c problems and has a ?eld over which he or she ‘claims mastery.’In human medical anthropol-ogy,the therapeutic process and the communication between patient and healer are explored (Chrisman and Johnson,1990;Csordas and Kleinman,1990).In the veterinary situation,this may relevantly be discussed in a similar way.
Referring to the four levels of the mastitis treatment decision,the symptom level and partly the cow level are involved in a more or less ‘pure disease evaluation.’Parts of the cow level,the herd level and the level of alternatives can be evaluated mainly from an illness point of https://www.wendangku.net/doc/ad105234.html,munication may be improved signi?-cantly if both the farmer and veterinarian are explicit and aware that their focus areas are basically different.Open communication,which is based on a common will to articulate and communicate about preferences,may improve the situation.A potential con?ict between the basically different viewpoints and interests will,how-ever,not be solved by communication alone.
The example of blinding teats:between farmers’pride and economic rationality.The question of blinding teats (either by cessation of milking or destroy-ing the quarter by cutting off the teats,or—in few cases—infusion with certain chemicals)seemed to di-vide the farmer group.A number of farmers apparently related the presence of three-teated cows in the herd to ‘bad management.’Avoiding blinded teats because of chronic mastitis may result in many antibiotic treat-ments,which are carried out to control a recurrent clinical mastitis.The image of blinded teats as a sign of ‘bad farmer’s management’also existed among farmers who did blind teats—they acknowledged that repeated treatments were expensive and did not offer a perma-nent solution of the chronic mastitis problem.
The discussion of blinding teats as a ‘rational action’and a proper way of handling mastitis,is not supported in literature.Edler and Grunert (1994)found in a study of 204teat amputations in milking cows that milk yield Journal of Dairy Science Vol.85,No.4,2002
decreases 5.5%during a lactation period after teat am-putation (which to a certain point can be compared to blinding a teat).Beaudeau et al.(2000)and Rajala-Schultz and Grohn (1999a,b)found a signi?cantly in-creased risk of culling in cows with teat injuries.In the light of farmers’choices in the present study,this ?nding can be strongly supported.A group of farmers would not accept such cows in their herd and would view them as ‘inef?cient cows,’which somehow mir-rored ‘mismanagement.’
The overall conclusion,based on these interviews,is that blinding teats was very much a question of farmers’choice—just like the choice of medical treatment.A case of chronic mastitis will always precede the choice of blinding teats—but chronic mastitis may not lead to blinded teats in all cases,nor repeated treatments.Some of these cows may be culled,or stay in the herd with high SCC.Consequently,chronic mastitis preva-lence in a herd is not necessarily associated proportion-ally with the presence of blinded teats among cows in the herd or with many treatments.From the results of these interviews it generally becomes clear that treat-ment level in a herd does not closely re?ect the incidence of mastitis at all.
Good stockpersonship de?ned as control with the situation:An argument for repeated treat-ments.To be a good farmer—a good stockperson—is a goal that cannot easily be transformed into any eco-nomic value,but it still means a lot to the person in-volved in the farm.Good stockpersonship was interpre-ted in various ways by different stockpersons,and it can be de?ned in speci?c ways within different farming cultures or groups of farmers.High milk yield is a crite-rion very often seen as decisive for being a good dairy farmer.Another criterion could be a high level of hy-giene,good animal well-being,good farm structure,or control of the health situation.The latter aspect is strongly related to the discussion about blinding one teat:Blinding one teat could even be de?ned as one way of controlling the situation by some farmers,be-cause they see the end product as low SCC combined with few veterinary treatments.Other farmers would see many three-teated cows in the herd as lack of con-trol,evaluated on basis of the clinical condition of the cows—which they regard as a nonappropriate way to reach the goal of low SCC.Repeated treatments may be justi?ed in this argumentation,and a way of reaching a combined goal of ‘low SCC’and ‘cows in a good clinical condition.’The local logic of such farmers has partly been supported by a general professional attitude that medical treatment of any mastitis case as bene?cial for food safety,animal well-being,and disease control.Presenting new knowledge about risks related to this policy—such as antibiotic resistance—may in?uence
VAARST ET AL. 1000
the whole attitude to and perception of good stockper-sonship.
Farmers’decisions about medical treatment seen in the light of health economic decision anal-yses.Earlier in the discussion,we pointed out that the farmer’s expectations to prognosis and various out-comes of different actions were built up on a continu-ously growing experience.Decision tree analyses are one way of describing various choices,and their possible consequences and the expected outcomes,primarily from an economic point of view(Dijkhuisen and Morris, 1997;Lescourret and Coulon,1994).Parts of the deci-sion on handling a mastitis case may possibly be de-scribed—and hence understood—by means of classical decision tree analyses.However,the full model of deci-sion making in relation to a single farmer’s local logic is too complex to model in a single branched decision tree analysis.The four levels presented and discussed interact with each other,and they are not hierarchi-cally ordered.
From a veterinary and animal welfare point of view, any disease case should be met with some kind of action to improve the situation.From a biomedical point of view,medical treatment is the most appropriate solu-tion to what is regarded as a bacterial infection,and other actions may be de?ned as risky.Dijkhuisen and Morris(1997)present and discuss various aspects of decision-making,primarily based on economical consid-erations.Some of the concepts could be applied in mod-els,where values other than economical are included. This approach could be relevant in relation to decisions about mastitis treatments,where goals and values of the farmer are included.Through Bayes’theorem,prob-abilities for outcomes of different actions can be calcu-lated on the basis of the conditions in the herds(e.g., whether the health condition is good,average,or bad, the criteria of which are not de?ned).Such analyses may be relevant in relation to the decisions made by farmers in relation to mastitis,when covering the?-nancial part of the decision.Alternative end products or goals could be included,such as probabilities for different SCC or calculations on the workload when choosing different solutions or the level of animal wel-fare—if measurable.Still,de?nitions of background in-formation of the herds,as well as the presumptions for such models,must be very well de?ned.As soon as complex human decisions are included,one should be aware that different arguments—and outcomes—in-cluded when taking the decision often belong to a multi-dimensional?eld in the farm,herd,and farmer.This ?eld may not be expressed through measures that can be weighted directly against each others,which is the case in common decision analyses.
Journal of Dairy Science Vol.85,No.4,2002
Future perspectives:The decision on antibiotic treatments on more levels.The convergence of‘veteri-nary rationality,’‘the daily rationality of the farmer,’and the risk of antibiotic resistance is a?eld that should be further explored and discussed seriously for disease treatment.One role of the veterinarian could be ambu-lance service,that is,the veterinarian comes to the herd and treats what he is asked to treat,given that he agrees with the treatment decision.The role of the vet-erinarian seems changed today,because health plans and health advisory service,where treatment criteria and treatment protocols can be elaborated in collabora-tion,makes the veterinarian an integrated part of the farmer’s decision network.In the light of this develop-ment,it is important that the veterinarian and other advisors make a substantial effort to understand and respect the farmer’s own perspective.The advisor should not only play the role as an educator who tells the farmer what is best as seen from a veterinary point of view.Otherwise,it may lead to miscommunication and no improvement of the herd health situation.Build-ing up a dialogue in a systematic way,where these four levels are included,and where the farmer explains his or her priorities,values,and choices,could show one way forward to a better understanding between the farmer and the advisors of the herd.This may lead to the development of more ef?cient herd and individual treatment program,which promotes improved udder health.
The results of this study indicate that the rationale of the farmer can be described in a relatively uniform way.The four levels described in this article are treated with various weights in different farms,but can still be described across farms.This opens a door to a more extensive understanding of the local logic of the farmer, which should be used directly in the daily communica-tion and decision making.
CONCLUSION
A systematic way of describing the decision-making in mastitis cases can be described from these results, involving four levels:mastitis symptoms,single-cow characteristics,the situation of the herd,and the farm-er’s perception of existing alternatives.Within each farm,these levels could be recognized and recon-structed,but each level and different factors within each level are given different priorities among farms. Farmers were shown not to be—as sometimes claimed—irrational in their choice of treatment,but they do not necessarily have the same kind of rational-ity as their practicing veterinarian.When a farmer is confronted with a newly introduced concern about anti-biotic resistance,his or her decisions and priorities may
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1001
be forced or encouraged to be completely reorganized.Certain arguments are given for the concern of antimi-crobial resistance,such as the demonstrated occurrence of increased incidence of mastitis cases involving patho-gens with antimicrobial resistance (Aarestrup,2000).The concern both involves the fact that this leads to less ef?cient treatments and at the same time increases risk for humans via transfer of antibiotic resistance.These arguments have to be understood,and to be im-plemented into the framework of the whole farm,in which the farmer has his daily life,makes decisions,and takes action.
ACKNOWLEDGMENTS
Farmers are gratefully acknowledged for sharing their viewpoints and experience with me (?rst author)in such an honest and open-minded way.Colleagues from the research project ‘The in?uence of production facilities,management strategies,and medication pol-icy on health and antimicrobial resistance in dairy cat-tle herds’are gratefully acknowledged for their never-fading support to and interest in the whole process of interviewing and analyzing the interviews.
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财务会计试题及答案全新
试卷代号：2608期末考试中级财务会计二试题 一、单项选择题（从下列每小题的四个选项中，选择一个正确的，将其顺序号填在答题纸上-每小题2分，共20分） 1．对辞退福利的正确列支方法是( ) A.计人管理费用 B．计入营业外支出C．计入制造费用 D．计入销售费用 2．下列资产负债表项目中，可根据相应账户期末余额直接填列的是( ) A.应付债券 B．持有至到期投资C．应付账款 D．交易性金融资产 3．下列有关利润表的表述中，不正确的是( ) A.属于中报与年报B．属于动态报表C．反映经营成果D．采用“本期营业观”编制 4．Z公司涉及一桩诉讼，根据以往经验及公司所聘请律师本期的意见判断，公司在该桩诉讼中胜诉的可能性为30%，败诉的可能性有70%。如果败诉，公司将要支付40万元～60万元的赔偿款。据此，Z公司应在本期末资产负债表中确认预计负债金额( ) A．40万元 B．50万元C．60万元 D．100万元 5．因采购商品开具面值40万元，票面利率4%，期限3个月的商业汇票一张。该应付票据到期时，公司一共应偿付( ) A．440 000元 B．412 000元C．404 000元 D．400 000元 6. 12月31日“长期借款”账户余额600万元，其中明年4月末到期应偿还的金额为200 万元。则本年末资产负债表中“长期借款”项目填列的金额应为( ) A．200万元 B．400万元C．500万元 D．600万元 7．会计实务中，某项会计变化如果不易分清会计政策变更与会计估计变更时，正确的做法是( ) A．按会计估计变更处理 B．按会计政策变更处理 C．不作处理，待分清后再处理 D．在会计政策变更、会计估计变更的处理方法中任选一种 8．年末预提商品保修费15万元，但税法规定该项支出在实际发生时准予扣除。该项负债产生的暂时性差异类型为( ) A．O B．可抵扣暂时性差异15万元 C．不确定 D．应纳税暂时性差异15万元 9．企业现有注册资本2 000万元，法定盈余公积余额400万元。前年发生的亏损中尚有450万元未予弥补，据此，本年可用于弥补亏损的法定盈余公积数额为( ) A. 80万元 B．100万元 C．400万元 D．1 000万元 10.将面值1 000万元的股票按1 100万元的价格发行，支付发行费用35万元。该项股票发行，计人“资本公积一股本溢价”账户的金额应为( ) A．35万元 B．65万元 C．100万元 D．135万元 二、多项选择题（下列每小题的五个选项中有二至五个是正确的，请选出正确的，将其顺序号填在答题纸上，不选、多选或错选均不得分，少选可酌情给分。每小题3分，共15分）11．下列各项属于会计政策内容的有( ) A．坏账损失的核算方法 B．借款费用的核算方法C．所得税费用的核算 D．无形资产的使用寿命E．发出存货的计价方法 12.企业交纳的下列各项税金，应通过“营业税金及附加”账户核算的有( ) A．消费税 B．增值税 C．车船税 D．印花税E．营业税 13.下列各项中，应作为营业外支出核算的有( ) A．对外捐赠资产 B．存货非常损失 C．债务重组损失 D．税款滞纳金支出E．出售固定资产净损失
期末考试试卷基础会计试卷及答案
武昌职业学院2014—2015学年度上学期期末考试卷 基础会计（闭卷） （B 卷） ………………………………………………………………………………………………… （本试卷满分100分，考试时间120分钟） 一、单项选择题（下列每小题的备选答案中，只有一个是符合题意的正确答案。请将选定答案所对应的英文字母填入题中括号内。每小题1分,共10分。错选、不选、多选均不得分也不扣分。） 1、长期负债是指偿还期限在（ ）的债务。 A 一年以上 B 超过一年的一个营业周期以上 C 、A 或B D 、一年以内 E 超过一年的一个营业周期以内 F 、D 或E 2、帐户的结构一般分为（ ）。 A 左右两方 B 上下两方 C 前后两方 D 发生额、余额两部分 3、预付职工差旅费时，应借记的科目为（ ） A 应付帐款 B 管理费用 C 其他应收款 D 其他应付款 4、累计折旧帐户按用途和结构分，属于（ ）帐户。 A 资产类 B 资本类 C 盘存类 D 调整帐户 5、对于现金和银行存款相互划转的业务，在编制凭证时，应（ ）。 A 只编制收款凭证 B 既编制收款凭证，又编制付款凭证 C 编制转帐凭证 D 只编制付款凭证 6、在会计假设中，用来解决持续经营和及时提供会计信息矛盾的是（ ） A 会计主体 B 持续经营 C 会计分期 D 货币计量 7、资产负债表中的"年初数"栏，应该根据（ ）填列。 A 上年末资产负债表的"期末数"栏 B 有关帐户的本期发生额
C有关帐户的期末余额 D期末余额和期初余额之差 8、下列帐户中，不属于资产类的是（） A待摊费用 B预付帐款 C预提费用 D累计折旧 9、如果会计凭证中所记金额大于应记金额，并据以登记入帐，则正确的更正方法是（） A划线更正法 B红字更正法 C补充登记法 D涂改或挖补法 10、职工子弟学校经费支出应计入（）科目。 A其他业务支出 B营业外支出 C管理费用 D财务费用 二、多项选择题（下列每小题的备选答案中，有两个或两个以上是符合题意的正 确答案。请将选定答案所对应的英文字母填入题中括号内。每小题2分，共10 分。错选、不选、多选、少选均不得分也不扣分。） 1、总分类帐可以根据（）来进行登记。 A记帐凭证 B科目汇总表 C汇总记帐凭证 D多栏式日记帐 E明细帐 F原始凭证 2、下列帐户中，适宜采用多栏式明细分类帐的有（） A管理费用 B原材料 C应收帐款 D产成品 E应付帐款 F生产成本 3、借贷记帐法的借方登记的内容有（） A资产、成本、费用的增加 B负债、所有者权益、收入的增加 C 资产、成本、费用的减少 D 负债、所有者权益、收入的减少 4、下列帐户中，属于所有者权益类的帐户有（） A本年利润 B利润分配--未分配利润 C固定资产 D盈余公积 5.反映企业财务状况的会计要素有（） A.资产 B.收入 C.费用 D.负债 E.所有者权益
505操作说明
505操作说明 一、505一般介绍 （一）505转速控制器的键盘和显示器 505转速控制器的操作屏由操作面板上的键盘和显示器组成。显示器具有二行，每行显示14个字符，用于以英文显示运行参数和故障报警查向参数。此外，还有30个键，提供丁505调速面板上的全部操作。汽轮机的控制操作不需要附加的控制屏，每个汽轮机控制功能都能通过505转速控制器的面板执行。 （二）505键盘上：各个键的功能 1）键盘中央的大菱形键，在其四个角上带有箭头。 ←→(左右翻动)使编程或运行方式下的功能块显示左移或右移。 ↑↓ (上下翻动)使编程或运行方式下的功能块显示上下移动。2）SELECT(选择键) 选择键用于505显示器上行或下行变量的选择控制。@符号用于指出哪一行(变量)能通过调整键ADJ来进行调整。只有当上、下行都为可调变量时，SELECT键和@符号才能起作用。当显示器只显示一个变量时，SELECT 键和@符号的位置将不起作用。 3）ADJ(调整键) 在运行方式中，“▲”增大可调参数，“▼”减少可调参数。 4）PRGM(编程键) 当505处于跳车状态或停机状态时，用该键选择编程方式。在运行方式中，该键用于选择程序临视方式。在程序临视方式中，能浏览所编制的程序但不能修改。 5）RUN(运行键) 从505画面显示(CONTROLLING PARAMETR／PUSH RUN OR PRGM)状态触发汽轮机运行即启动指令。 6）STOP(停止键) 一旦予以确认，触发汽轮机控制停机(运行方式)。能过通过服务方式设定值(在“键选择”下来取消“STOP”指令。
7）RESET(复位键) 对运行方式的报警和停机状态作复位／清除。在停机后按该键还可使调速器返回到(CONTROLLING PARAMETR／PUSH RUNORPRGM)状态。 8）O／NO： 输入O／NO或退出。 9）1／YES： 输入1／YES或投入。 10)2／ACTR(执行机构)： 输入2(编程方式)或显示执行机构位置(运行方式)，按“下翻箭头”显示输入执行机构的电流。 11)3／CONT(控制参数)： 输入2(编程方式)或显示控制参数(运行方式)，按“下翻箭头”显示505的最近—次跳车原因、达到的最高转速和就地／远程状态。 12)4／CAS(串级控制)： 输入4或显示串级控制信息(运行方式)，未使用。 13) 5／RMT<远程控制)： 输入5或显示远程转速给定值控制信息(运行方式)。 14) 6／LMTR(阀位限制器)： 输入6或显示阀位限制器信息。 15) 7／SPEED： 输入7或显示就地转速值(二选一，选最高值)和转速设定值。 16) 8／AUX(辅助)： 输入8或显示辅助控制信息(运行方式)。 17) 9／KW(负荷)： 输入9或显示KW／负荷或第一级压力信息(运行方式)。 18)CLEAR：
法律英语学习方法
法律英语学习的层次与材料简介来源：胡敏的日志 接触法律方面的英语已数年，从漫无目的信手乱翻，到上法律英语课，再到上英语的法律课程，到现在的用英语进行法律方面的工作，走了很多弯路，也积攒了点滴经验体会。看版面上相关的讨论，觉得还可以更体系化，总结几点，和各位切磋。 学习法律英语，不能仅以会读、会写几个词汇就觉得万事大吉，要清楚自己的目标、学习的层次，循序渐进，渐次登堂入室。根据不同的层次，大致可分一下几个类型： 1. 入门搭框型：了解法律英语的基本词汇、语用同时西方法律、司法基本体系构架，即mr.何家弘的“一石二鸟”。 可以学习下何家弘的《法律英语》（法律出版社，2003 第二版，好像已有配套翻译）。这种书要精读。试着自己动手翻译一遍，事半功倍。基础好同学可以接着读一点，英国人或美国人专门给外国人学法律英语的书，如《english law and language》(cassell 出版)。 2. 专业型拓展型：拓展下自己的专业或者自己喜欢的领域。建议通读一本相关领域的简明教材，例如blackstone,nutshell系列的都不错的。另外，以熟悉的领域为核心，是提高英语的水平的有效捷径。 4. 日常应用型：即与法律有关的日常业务中，处理涉外信函。注意学习一些商务信函的知识和相关领域的常用词汇、句型、格式。推荐《国际商务写作教程》（王素清，对外经贸大学出版社）。日常应用的专业词汇、句型跟法律英语教材、案例书籍、法条等的具有很大差别，这是新手一定要注意的。多阅读些此前的卷宗，虚心学习，不怕修改，三几个月就能顺手了。 5. 专业应用型：即出具外语法律文书、法律建议，如合同等。最保险的还是找一些类似的格式文书照搬过来，格式文书在网上能够搜索的到，或者参考此前业务成文。 6. 翻译通才型：即从事涉及法律内容的材料翻译。多读、多练、功夫在诗外。中英文方面的法律书都通读些，一些基本的简明教程即可。另外，还应当以法律为中心，多关注关联的知识 附上我用过的比较好的法律英语教材： 【1】美国法律英语——在法律语境中使用语言，世界图书出版社，是外国人写的，有中文译文，感觉这本书的中译文比普通的法律英语教程中译本要地道些。 【2】美国法精要系列教材（nutshell坚果壳系列），法律出版社影印本，共22本，我用过其中的《法律谈判》、《国际商事交易》、《统一商法典》，感觉很不错，语言简练、内容精当。 【3】伊纽曼系列法律教材，中信出版社影印本，这一系列教材内容厚实、很详细、价格也有点昂贵。感觉不好美国法精要系列的好。 【4】影印版法学基础系列，武汉大学出版社，这套教材最突出的特点是价格便宜，想不到目前还有10块钱左右的书可买，而且还是法律书籍！另一个特点是有配套的案例教材，不过配套的案例教材太过于简明了，原案的面貌变得粗线条。不过法律基础系列对了解英国法律还是很不错的。 【5】法律英语核心教程，对外经贸大学出版社，我没仔细看这套教材，个人感觉不好，可能是因为编得内容太杂，“诸法合体”，只能略窥一斑，而不能见全身，甚至是有点断章取义。 【6】法学专业英语教程，中国人民大学出版社，共三本，好像这套书不好买。作为入门教材还行。 【8】法律文本与法律翻译，李克兴、张兴红著，中国对外翻译出版公司。这本和【7】，想学法律翻译的人应该看看。 【9】涉外法律经济英语，陈庆柏著，法律出版社。这本书有点杂。 还有一些原版的美国案例汇编，如合同法、公司法等，书很厚，也很好，不过国内是没
505调速器说明书
一、引言 505/505E是以微处理器为基础的调速器，适用于单执行机构或双执行机构的汽轮机控制。调速器采用菜单驱动软件以引导现场工程师根据具体的发电机或机械驱动应用要求对调速器进行编程组态。本说明书主要介绍调速器的工作原理、系统构成、面板操作。由于英文版手册存在不断增加和更改内容等方面的因素，使用woodward505/505E时，还请参考随调速器提供的woodward正式英文版手册。 二、505/505E的工作原理及系统介绍 505/505E电子调节器比一般液压系统控制精度高，自动化水平大大提高，热电负荷 自整性也高，它能实现升速（手动或自动），配合电气并网，负荷控制（阀位控制或功频 控制），抽汽热负荷控制及其它辅助控制，并与DCS通讯，控制参数在线调整和超速保护 功能等。能使汽轮机适应各种工况并长期安全运行。 2.1基本原理 并网前在升速过程中，转速闭环为无差控制，505/505E控制器将测量的机组实际和给定转速的偏差信号经软件分析处理及PID运算后输出标准电流信号给电液转换器，电液转换器接受调节器输出的标准电流信号，输出与输入电流信号相对应的调节信号油压。调节信号油压经液压伺服机构放大，控制油动机活塞移动，通过调节杠杆，改变调节汽阀的开度，调节汽轮机高压段、低压段的进汽量。从而减少转速偏差，达到转速无差控制，当转速达到3000r/min，机组可根据需要定速运行，此时505/505E可接受自动准同期装置发出的或运行人员手动操作指令，调整机组实现同步，以便并网。 机组并网后，如果采用功率闭环控制，可根据需要决定505/505E使机组立即带上初负荷，DEH实测机组功率和机组转速作为反馈信号，转速偏差作为一次调频信号对给定功率进行修正，功率给定与功率反馈比较后，经PID运算和功率放大后，通过电液转换器和油动机控制调节阀门开度来消除偏差信号，对机组功率实现无差调节，若功率不反馈，则以阀位控制方式运行，即通过增加转速设定，开大调节汽阀，增加进汽量达到增加负荷的目的。在甩负荷时，505/505E自动将负荷调节切换到转速调节方式。机组容量较小时建议可不采用功率闭环控制。 在机组带上一定电负荷后可根据需要带热负荷，投入抽汽控制。505/505E控制器根据机组工况图对机组电负荷及抽汽压力进行自整控制。
英文电子书下载方法大全
英 文 电 子 书 下 载 方 法 大 全 - I - 英 文 电 子 书 下 载 方 法 大 全 小木虫出品 hitlby@https://www.wendangku.net/doc/ad105234.html,
英 文 电 子 书 下 载 方 法 大 全 - II - 前言 本教程是关于电子书的下载方法的总结，从五个方面介绍了 电子书的下载。第一章，常规数据库电子书下载；第二章，从免费提供电子书的网站下载；第三章介绍通过软件来下载电子书； 第四章，从Amazon 和Books.google 下载电子书；第五章讲解了通过google 直接搜索电子书。教程尽量详细，但由于偶的水平有限，加之电子书的范围实在是很广，所以此教程还有很多疏漏的地方，还请各位读者多包涵，欢迎大家批评指正！ hitlby@https://www.wendangku.net/doc/ad105234.html, 06.02.26
英 文 电 子 书 下 载 方 法 大 全 - III - 目录 前言.............................................................................................................................II 第1章 常规数据库电子书下载 (1) 1.1 Sciencedirect 书籍下载 (1) 1.2 Springerlink 书籍下载 (2) 1.3 Wiley 数据库书籍下载 (4) 1.4 Netlibrary 书籍下载 (5) 1.5 Ebooks.Springerlink 电子书下载 (7) 1.6 Knovel 电子书的下载 (7) 1.7 Vector 电子书下载 (9) 1.8 CRC 电子书下载 (9) 1.9 其他数据库图书下载 (10) 第2章 免费提供书籍的网站 (12) 2.1 RapidShare 电子书下载 (12) 2.2 Ebooksclub 电子书下载 (15) 2.3 Oday 电子书下载 (16) 2.4 其他一些电子书网站 (17) 第3章 网络共享软件下载电子书 (18) 3.1 电驴emule 下载电子书 (18) 3.2 其他软件下载 (19) 第4章 Amazon 和Books.google 书籍下载 (20) 4.1 Amazon 电子书下载 (20) 4.2 Books.google 电子书下载 (22) 第5章 Google 搜索电子书 (24) 5.1 常规搜索 (24) 5.2 按照图书命名规则检索 (24) 5.3 按照图书文件类型搜索 (25) 5.4 Index of 的应用 (25) 5.5 经验检索词使用 (25) 结语 (27) 致谢 (28)
ZOOM505Ⅱ效果器中文说明
面板各部位名称（图1） ---------------------- | | A1 | | 存储键●| | 音色| |●+参数值（编辑时）/组的更换↑ | | | | | | | | 编辑键●|------| 灯|------|●-参数值（编辑时）/组的更换↓ | *|* | | 踏板1 | 踏板2 | ---------------------- 后侧各插孔意义（图2） --------------------------- | 1 2 3 4 | | ◎◎ ZOOM ◎◎| --------------------------- 1、→电吉他 2、→9V变压器电源 3、→外接踏板 4、输出插口→音箱或耳机 三、原厂的24种音色 尽管鲜有人使用，但还是有必要说明一下，这是你进行各类音色设置的最直接参照，在此基础上修改会事半功倍。
A组 1-适合于SOLO的失真2-带延迟效果的原音 3-适合于节奏的失真 4-极度失真的重金属 B组 1-适合SOLO的浅失真2-带哇音的过载失真 3-带飘忽效果的原音 4-带和声效果的原音 C组 1-适合节奏的浅失真 2-带和唱效果的原音 3-重金属效果的失真 4-略带飘忽的电原音 D组 1-另外一种过载失真 2-带镶边效果的FUNK 3-闪烁回音的浅失真
4-木吉他的仿真效果 E组、F组 进行了设置,原厂音色记不清了. 四、演奏中变换音色的方法 1、基本的 连接好以后，接通电源（或装电池，接上吉他即开。505没有电源开关。）根据需要踩（踩一下即可）踏板1或踏板2，你将看到组、号的逐次变换，这时，就出现了相应的音色。 非演奏中，比如分段录音时，还可以使用图1中的“组的更换键”，这样，每次按一下，将变换一个组，而组号不变。 2、锁定音色 A、锁定一组：进入该组，按住“编辑键”不放，2秒钟后进入锁定组的状态，再次按住不放，2秒钟后自动解锁。 B、锁定单一音色：同上，所不同的是按住“存储键”。 五、直通和调弦功能 将踏板1和踏板2同时踩下后，进入直通状态，此状态中可以调弦。弹响一个音后，505将自动显示该音的首调唱名，同时，有一个闪烁的小灯，这是该音的标准位置指示灯，其他闪动的灯与此平齐时，显示的唱名和你的弹奏音音高一致。
英文原版电子书下载地址
好不容易找到的英文原版电子书下载地址，要收藏起来 FreeBookSpot是一个免费英文电子书大全网站, 它提供有4485本免费电子书, 分为96个分类, 高达. 你可以通过分类搜索这些免费电子书, 比如科学, 工业, 编辑, 小说或其它电子书. 并且没有注册要求, 就可以免费下载电子书. 网址： 4eBooks 是一个专业提供免费计算机电子书下载的网站, 拥有庞大的计算机编程技术类电子书. 每本电子书有一个简短的介绍和评论, 你可以寻找到上千本免费计算机电子书, 各种类别的编程知识, 比如.Net, Actionscript, Ajax, Apache等等. Free-eBooks 是一个提供免费电子书下载, 电子书资源, 电子书作者介绍的网站, 你可以免费下载你喜欢的电子书, 也可以上传你自己的电子书分享. 你需要注册成为该网站的用户才可以下载它们的电子收资源, 不过注册是免费的. 网址： ManyBooks是一个专门提供免费电子书下载的网站, 它所所提供的免费电子书超过2万本. 你可以通过分类, 作者, 书名和语言进行搜索查询, 每本书都包含一个简介,包括书名,作者, 国家和内容简介. 所有电子书含都可以下载保存为几十种电子书格式, 比如Doc, PDF, RTF, JAR, TXT等等. 网址： GetFreeEBooks 是一个提供免费电子书下载的网站, 站内的所有电子书都可以免费下载. 更重要的一点是, 该网站提供的电子书都是符合法律要求或是版权协议的. 网址：
FreeComputerBooks 是一个专门收集计算机, 编辑, 数学, 演讲报告和教程等专业知识电子书的网站. ,它的网站分类结构非常细致, 达到12层的分类系统, 超过150个子分类. 方面你的电子书搜索查找. 网址： FreeTechBooks 也是一个提供科技类免费电子书下载的网站, 该网站提供的电子书都是符合法律要求或是版权协议的. 网址： Globusz 是一个个性化的电子发布空间, 专门为用户提供免费电子书下载. 它们也提供星形评级等社会化功能. 网址： KnowFree 主要提供教学类相关的免费电子书下载. 网址： OnlineFreeEBooks 提供各种电子书的免费下载链接, 主要是PDF格式的免费电子书, 电子书的分类主要包括汽车类电子书, 商业电子书, 工程电子书, 机械电子书, 硬件电子书, 健康类电子书, 编程技术类电子书, 运行类电子书等等. 网址： MemoWare拥有上千种免费电子书下载, 并且可以让你很方便的把电子书发送到你的掌上设备, 支持各种PDA操作系统. 网址： OnlineComputerBooks - 主要提供技术, 计算机知识, 互联网, 商业, 商业等方面的免费电子书. 网址： SnipFiles - 提供合法的电子书给用户. 网址： BookYards 是一个提供教学相关类免费电子书下载的网络阂户.
事业单位招聘考试财务会计专业知识模拟试卷
事业单位招聘考试财务会计专业知识模拟试卷及答案解析 1企业在进行现金清查时，查出现金溢余，并将溢余数记入“待处理财产损溢”科目。后经进一步核查，无法查明原因，经批准后，对该现金溢余正确的会计处理方法是（）。 A. 将其从“待处理财产损溢”科目转入“管理费用”科目 B. 将其从“待处理财产损溢”科目转入“营业外收入”科目 C. 将其从“待处理财产损溢”科目转入“其他应付款”科目 D. 将其从“待处理财产损溢”科目转入“其他应收款”科目 参考答案：B 本题解析： 【考点】财产清查结果的账务处理 【解析】企业在进行现金清查时，查出现金溢余，属于应支付给有关人员或单位的，应记入“其他应付款”科目，属于无法查明原因的库存现金溢余，经批准后记入“营业外收入”科目。B选项正确。 2、规模小、部门机构设置简单的企业适用的会计核算形式为（）。 A. 集中核算形式 B.分散核算形式 C.两种会计形式都可以 D.视情况而定 参考答案：A 本题解析： 【考点】会计核算形式 【解析】在实际工作中，会计核算有两种形式，一种是集中核算形式，另一种是分散核算形式。集中核算形式有利于分工协作、精简人员，提高会计人员的效率。故选A。 A.准备出售的机器设备 B.委托加工物资
3、下列各项中，不作为企业资产加以核算和反映的是（）。 A.凭证填制的时间 B.凭证填制的程序和用途
A.凭证填制的时间 B.凭证填制的程序和用途 参考答案：D 本题解析： 【考点】资产的含义和会计要素的确认 【解析】资产是指由过去的交易或事项形成，并由企业拥有或者控制的资源，该资源预期会 给企业带来经济利益。根据资产的定义可知，ABC 选项内容应作为企业资产加以核算和反映。 “待处理财产损溢”科目核算企业在清查财产过程中查明的各种财产盘盈、盘亏和毁损的价 值，是一个临时的过渡科目。因此不作为企业资产加以核算和反映。 4、某工业企业为增值税小规模纳税人，2010年6月5日购入A 材料一批，取得的增值税专用发 票上注明 的价款为42 40（元，增值税额为7 208元，材料入库前的整理挑选费为400元，材料已 验收入库。则该企业取得的 A 材料的入账价值为（）元。 A. 40400 B.42800 参考答案：D 本题解析： 【考点】材料成本的计算 【解析】小规模纳税人实行简易计税办法，增值税不得抵扣进项税额，因此 值为42 400+7 208+400=50 008元）。D 选项正确。 5、存货日常收发计量上的误差、定额范围内的自然损耗，应记入的账户是 A. 生产成本 B.制造费用 C.管理费用 参考答案：C 本题解析: 【考点】财产清查结果的账务处理 【解析】存货盘亏或毁损报经批准后，属于日常收发计量上的误差、定额范围内的自然损耗, 应记入的账户是管理费用。C 选项正确。 C. 47608 D.50008 A 材料的入账价 （）。 D.营业外支出
18单招财会专业理论试卷
江苏省职业学校对口单招联盟 ２０１９届高三年级第一轮复习调研测试 财会专业理论试卷 注意事项 考生在答题前请认真阅读本注意事项及各题答题要求: １．本试卷共１０页,包含选择题(第１题~第４０题)非选择题(第４１题~第５１题,共１１题).本卷满分为３００分,考试时间为１５０分钟.考试结束后,请将本试卷和答题卡一并交回. ２．答题前,请务必将自己的姓名二考试证号用０ ５毫米黑色墨水的签字笔填写在试卷及答题卡的规定位置. ３．作答选择题(第１题~第４０题),必须用２B铅笔将答题卡上对应选项的方框涂满二涂黑;如需改动,请用橡皮擦干净后,再选涂其他答案.作答非选择题,必须用０ ５毫米黑色墨水的签字笔在答题卡上的指定位置作答,在其他位置作答一律无效. 一 一二单项选择题(本大题共２２小题.每小题２分,共４４分.在下列每小题中,选出一个正确答案,将答题卡上对应选项的方框涂满二涂黑) １．属于会计基本职能的是 A．会计预算与考核B．会计分析与评价 一 C．会计核算与监督D．会计预测与决策 ２．企业在对会计要素进行计量时,一般应当采用 A．历史成本B．重置成本C．现值D．可变现净值３．按我国会计要素的内涵划分,营业外支出归属的会计要素是 A．资产B．费用C．所有者权益D．利润４．某企业本期期初资产总额为１５万元,本期期末负债总额比期初增加１２万元,所有者权益比期初减少１３万元,该企业期末权益总额为 A．１０万元B．１２万元C．７万元D．１４万元５．下列不属于原始凭证的是 A．销售发票B．出差人的车票C．银行对账单D．限额领料单６．会计凭证分为原始凭证和记账凭证的标准是 A．填制程序和用途B．填制手续和方法C．填制程序和方法D．填制手续和用途７．填制记账凭证的人员是 A．主办会计B．会计人员C．经办人员D．会计主管８．下列账簿中,一般需要逐笔登记的是 A．库存商品总账B．银行存款总账C．现金支出日记账D．原材料明细账９．一般采用横线登记式的明细账簿是 A．其他应收款B．生产成本C．本年利润D．应付账款
505控制器使用方法
505 控制器使用方法 一、505 控制器常用键功能： PRGM ——编程RUN ——运行RESET——复位 STOP――停止（需要按YES或NO键确认） F1――报警F2――超速实验［F2+ADJ （上升）］ SELECT——选择SPEED——速度 AUX——功率限制KW——功率（负荷）显示 CLEAR ――清除ENTER――回车（确认） EMERGENCY SHUTDOWN ――紧急停机 二、PRGM ――编程键一般情况下用户不能动，一般由厂家和DCS 设计单位联合来完成编程，编程时设计有密码。 三、通常模式下启动（505 面板操作） 通电一一505控制器自检（约1分钟）——自动跳到CONTROLLING PARAMETER——如果有报警（F1键红灯亮），按F1 键观察报警条目。报警包括（MPU FAILED 转速传感器故障、CASCADE INPUT FAILED 阀前压力传感器故障、KW INPUT FAILED 功率传感器故障、OVER SPEED超速等） 自动启动： 1. 启动前应按RESET 键复位报警，F1 红色灯熄灭，方可 启动。启动前保证主汽阀处于全关状态 2. 按RUN 键运行，505 转速设定值按照编制的程序上升到500rpm ，此时调节阀门逐渐全部打开。
3. 逐渐打开主汽阀冲转，当转速达到500rpm 设定值时，调节阀门回缩到某一稳定位置，505 接替控制，按预先编制的低暖机时间进行暖机。 4. 暖机时间达到时，505 自动控制转速上升到1200rpm，按预先编制的高速暖机时间进行暖机。 5. 暖机时间达到后，505 将自动控制转速越过临界转速而逐渐达到3000rpm 后稳定运行。 手动启动： 1. 启动前应按RESET 键复位报警，F1 红色灯熄灭，方可启动。启动前保证主汽阀处于全关状态。 2. 按RUN 键运行，505 转速设定值按照编制的程序上升 到500rpm ，此时调节阀门逐渐全部打开。 3. 目标转速设定：通过按SPEED 键找到SETPT 后，按ENTER 后，直接输入转速设定值，再按ENTER 确认，此时逐渐打开主汽阀，转速就会按照设定值进行升速。（此后每次转速目标值都如此进行设定） 4. 暖机时间设定：若需要延长暖机时间，可通过按SPEED 键找到STATUS后，按NO键终止自动顺序，从而人为延长暖机时间。当按SPEED 键找到STATUS 后，按YES 键又可以恢复到自动顺序控制状态，505 将按照编制好的程序继续自动控制。如果希望减短暖机时间，可通过SPEED键找到SETPT后，按方向键立刻提升或降
湖南省2017年普通高等学校对口招生考试财会试卷
湖南省20 17 年普通高等学校对口招生考试 科目: 财会类综合 ( 试题卷) 注意事项： 1. 本科目允许考生携带2B铅笔、0.5毫米黑色签字笔字笔、直尺、圆规、三角板、垫板、小刀、橡皮、无存储功能的计算器。 2. 答题前，考生务必将自己的姓名、准考证号写在答题卡和本试卷的封面上，并认真核对答题卡条形码上的姓名、准考证号和科目。 3. 选择题和非选择题均须在答题卡上作答，在本试题卷和草稿纸上作答无效。考生在答题卡上按如下要求答题： （1）选择题部分请用2B铅笔将答案填涂在题号下选项所对应的方框内，修改时用橡皮擦干净，不留痕迹。 （2）非选择题部分请按题号用0.5毫米黑色墨水签字笔书写，否则作答无效。 （3）请勿拆叠答题卡，并保持字体工整、笔记清晰、卡面清洁。 4. 本试题卷共10页，如缺页，考生请及时报告监考老师，否则后果自负。 5. 考生结束时，将本试题卷和答题卡一并交回。 姓名 准考证号 祝你考试顺利！
机密★启用前 湖南省2017 年普通高等学校对口招生考试 财会类专业综合知识试题 本试题卷分共五大题，48小题，共10页。时量150分钟，满分390分。 一、单选题（本大题共20小题，每小题2分，共40分。在每小题给出的四个选项中， 只有一项是符合项目要求的） 1、通过对实物的盘点和账项的核对来查明单位财产的实有数额，做到账实相符的会计 核算方法是 A.财产清算 B. 成本计算 C.填制和审核凭证 D. 登记账簿 2、对“应收账款”计提“坏账准备”体现的会计信息质量要求是 A.谨慎性 B. 相关性 C.实质重于形式 D. 重要性 3、会计职业道德规范的对象，既有单位会计人员，也有 A.单位负责人 B. 注册会计师 C.注册税务师 D. 总经济师 4、2017年5月31日红光公司“固定资产”总账借方余额250 000元，“固定资产减 值准备”总账贷方余额20 000元，“累计折旧”总账贷方余额30 000元，月末编制资产负债表“固定资产”项目的期末余额栏金额是 A.300 000元 B. 250 000元 C.200 000元 D. 550 000元 5、大发公司对出纳保管的现金突击盘点发现短缺200元，无法查明原因，经批准后计 入 A.其他应收款 B. 营业外支出 C.管理费用 D. 营业外收入 6、下列各项应该计入“长期待摊费用”科目的是 A. 经营租赁方式租入固定资产改良支出 B. 生产车间固定资产日常修理支出 C. 生产车间固定资产更新改良支出 D. 融资租赁方式租入固定资产改良支出 7、下列关于无形资产摊销说法错误 ．．的是 A. 使用寿命不正确的无形资产不应摊销 B. 一般情况下企业自用无形资产摊销计入管理费用 C. 企业出租无形资产摊销计入其他业务成本 D. 无形资产应自可使用当月摊销，处置当月也要摊销 财会类专业综合知识试题第1页（共10页）
505操作简单介绍
操作指南 简介 键盘和显示器 505E的服务面板由调速器面板上的键盘和LED（发光二极管）显示器组成。LED显示器可以显示2行（每行24个字符），用来显示运行参数和故障检测参数，使用的语言是简单的英文。通过505E前面板上的30个按键可以实现全部的控制操作，操作控制透平时无需另外的控制面板，所有的透平控制功能都通过505E的前面板执行。 下面针对每个键的功能作以说明。具体有些说明请参见505E说明书操作流程图（第五章），里面详细介绍了每个功能键下的菜单，如何操作，请仔细阅读。 SCROLL（翻页键）：键盘中央的大菱形键，菱形的四个角上各标有一个箭头。 ?，?（左、右翻动）：在编程或运行模式下使功能块显示左、右移动。 ▲，▼（上下翻动）：在编程或运行模式下使功能块显示上、下移动。 SELECT（选择键）：用于505E显示器上行或下行变量的控制选择。符号@用于指示哪一行（变量）能通过调整变量（动态、阀门标定模式）时，才会使用SELECT键和@符号来决定哪一行的变量可北调整。当显示器上只有一个可调整参数时，SELECT键不能改变@符号的位置。 ADJ（调整键）：在运行模式下，▲增大可调参数，▼减小可调参数。 PRGM(编程键)：当调速器处于停机状态时，用该键可进入编程模式。当
调速器处于运行模式时，用该键可进入程序查看模式。在程序查看模式下，程序只能看，不能修改。 RUN（运行键）：当机组准备就绪后，按RUN键发出一个透平运行或启动的指令给505E. STOP（停止键）：一旦给予确认，触发透平控制停机（运行模式下）。通过服务模式设定（在“键选项”下）可以禁用STOP命令。 RESET（复位键）：用于复位、消除运行模式下报警和停机。在停机后按该键，还能使调速器返回到（Controlling Parameter /Push Run or Prgm）状态. 0/NO:输入0/NO:回退出。 1/YES:输入1/YES或投入. 2/ACTR(执行器):输入2或显示执行器位置(运行模式下). 3/CONT(控制参数):输入3或显示当前的控制参数(运行模式下);按“向下翻页”键显示调速器的最后一次跳闸原因、条件存在图的优先权（steam map priority）\达到的最高转速、就地/远程状态(如果使用的话). 4/CAS(串级)：输入4或显示串级控制信息（运行模式下）. 5/RMT(远程):输入5或者显示远传转速给定控制信息(运行模式下). 6/LMTR（阀位限制器）：输入6或者显示阀位限制器信息（运行模式下）。7/SPEED(转速)：输入7或显示转速控制信息（运行模式下）。 8/AUX(辅助)：输入8或显示辅助控制信息（运行模式下）。 9/KW(负荷)：输入9或显示KW/负荷或第一级压力信息（运行模式下）。
基础会计模拟试卷附答案详解
一、单项选择题（每小题1分，共10分） 1.某企业6月初资产总额为150 000元，负债总额为50 000元，6月份发生下列经济业务：取得收入共 计60 000元，发生费用共计40 000元，则6月底该企业的所有者权益总额为( )元。 A、120 000 B、60 000 C、35 000 D、170 000 2.（）界定了从事会计工作和提供会计信息的空间范围。 A、会计职能 B、会计对象 C、会计内容 D、会计主体 3.反映企业经营成果的最终要素是（） A、资产 B、收入 C、利润 D、所有者权益 4.某企业购入材料一批，计价23400元。其中应交增值税3400元，发生材料运输费1000元，装卸费150 元，采购人员差旅费1500元。该批材料的采购成本应为（）元。 A、2650 B、24550 C、26050 D、21150 5.企业的罚款收入属于（）。 A、主营业务收入 B、其他业务收入 C、营业外收入 D、投资收益 6.下列不属于产品成本项目的费用有（）。 A、直接材料 B、直接人工 C、制造费用 D、管理费用 7.账户借方登记增加额的有（）。 A、所有者权益 B、负债 C、成本 D、收入 8.不涉及现金和银行收付的业务，则应使用（）。 A、收款凭证 B、付款凭证 C、转账凭证 D、以上三种都可以 9.下列大写金额的书写，哪一个是正确的（）。 A、人民币贰佰元 B、人民币五佰六拾元 C、人民币壹拾元整 D、人民币十元整 10.库存商品通常采用（）账簿。 A、多栏式 B、三栏式 C、数量金额式 D、平行式 二、多项选择题(每小题2分，共10分) 1．根据权责发生制原则，应计入本期收入或费用的业务有（）。 A、预收货款10000元 B、销售产品，价款25,000元，款未收到 C、销售产品，价款5,000元，款已于上月预收 D、预付下年报刊订阅费800元。 2．下列各项经济业务中，会使得企业资产总额和负债总额同时发生减少变化的有（）。 A、用现金支付职工工资 B、从某企业购买材料一批，货款未付 C、将资本公积转增资本 D、用银行存款偿还所欠货款 3．收款凭证的借方科目可能是（）。 A、应收账款 B、库存现金 C、银行存款 D、应付账款 4．三栏式明细账一般适用于( )明细账. Ａ、资本公积Ｂ、应收账款Ｃ、应付账款Ｄ、原材料 5．必须采用订本式账簿的有（）。 A、银行存款日记账 B、库存现金日记账 C、总分类账 D、明细分类账 三、判断题(每小题1分，共10分) 1.通常各类账户的期末余额与记录增加额的一方在同一方向。 2.资本公积与企业的净利润有一定的关系。 3.借贷记账法的记账规则是：有借必有贷，借贷必相等。 4.所有总分类账期末余额合计应与所有明细分类账户期末余额合计相等。 5.转账凭证只登记与货币资金收付无关的经济业务。 6.外来原始凭证都是一次凭证，自制原始凭证可能是一次凭证，也可能是累计凭证或汇总凭证。
2015年全国工会财会知识竞赛答题试卷参考题答案
dah一、选择性填空题（20题,每题0.5分） ?1：工会预算编制原则是: 统筹兼顾，（）；量入为出，收支平衡；真实合法,精细高效。 A：保障重点B：保证重点 ?2：工会组织的重大资金支出实行集体决策和审批，并建立（）。 A：责任追究制B：绩效考核制 ?3：工会资产是社会团体资产，中华全国总工会对各级工会的资产拥有（）。 A：最终所有权B：终极所有权 ?4：根据国家税务总局有关规定，企业拨缴的工会经费，不超过工资薪金总额2%的部分，凭工会组织开具的《工会经费收入专用收据》在（）税前扣除。 A：所得税B：企业所得税 ?5：根据《工会法》的规定，侵占工会经费和财产拒不返还的，工会可以向（）提起诉讼，要求返还，并赔偿损失。 A：地方人民法院B：人民法院 ?6：根据《工会法》的规定，企业、事业单位、机关工会委员会的专职工作人员的工资、奖励、补贴，由（）支付。社会保险和其他福利待遇等,享受本单位职工同等待遇。 A：所在单位B：本单位 ?7：工会组织申领中华人民共和国组织机构代码证的机构类型为（）。 A：工会法人B：社团法人 ?8：乡镇（街道）、开发区（工业园区）工会要根据工会经费独立原则，开设独立的银行账户，实行工会经费独立核算。对尚不具备独立核算条件的乡镇（街道）、开发区（工业园区）工会，在其自愿基础上，可实行由( )、分户核算的“上代下”会计核算模式。 A：上级工会代管B：县级工会财务集中管理
?9：“补助下级支出--救灾补助”科目核算工会拨付下级工会用于慰问在自然灾害中经济财产遭受损失、生活遇到困难的( )的补助。 A：受灾职工 B：职工和家庭 ?10：工会的投资可分为短期投资和长期投资，这是根据投资的( )来划分的。 A：性质B：流动性 ?11：处置（出售）投资时，实际取得价款与投资账面余额的差额，应当记入( )。 A：当期投资收益 B：当期投资损溢 ?12：帮扶资金专款专用，任何单位和个人不得截留、（）和挪用，全部用于困难职工群体。 A：侵占B：挤占 ?13：帮扶中心负责建立和（）困难职工档案，开展具体帮扶活动。 A：管理B：完善 ?14：帮扶资金使用情况应当在（）个工作日内录入全国工会帮扶工作管理系统。 A：15B：30 ?15：零余额账户用款额度科目，核算国库集中支付的单位根据财政部门批复的用款计划收到和（）的零余额账户用款额度。 A：尚未动用B：支用 ?16：报废、毁损的库存物品，先扣除残料价值、可以收回的（）赔偿和（）赔偿等，将净损失计入当期“其他支出”。 A：保险责任人B：保险过失人 ?17：工会在协调劳动关系争议中，聘请律师发生的支出借方记入（）会计科目。 A：维权支出—劳动关系协调费B：维权支出—法律援助费
505E安装和操作手册
Installation and Operation Manual安装和操作手册 505 Digital Governor数字调速器for Steam Turbines蒸汽汽轮机with Single 单一or Split-Range部分范围Actuators调节器 Volume 1 Manual 85017V1B 第五章505运行操作 Run Mode Architecture运行模式体系结构 The 505 is designed愿意to be interfaced界面上with through通过a user-friendly用户界面友好的，用户容易掌握使用的service panel,维修面板 discrete and analog离散模拟input/outputs or Modbus communications.通讯Basic program基本程序 architecture体系结构is illustrated in Figure 以插图说明见5-1. When the control is powered up 加电and after the brief下达CPU self test自检测has been completed完成, the control displays a ready status就绪状态 (Controlling Parameter调节参数/Push Run or Program). The 505’s normal operating正常工作architecture is divided分成into two sections到两部分零件: the Run Mode and the Program Mode. The Program Mode is used to configure the 505 for the specific application专用应用程序and set all operating parameters工作参数(see Chapter 4). The Run Mode is simply仅仅the normal 正常 turbine operation mode工作操作方式and is used to view operating parameters and run the turbine. A Service Mode预检（服务）模式is also同样available可用to make制做additional另外附加的on-line adjustments调整机构 while the unit装置is running. See Volume 2 for information on the Service Mode. 505愿意从界面上通过用户的友好界面进行服务与维修。其基本程序体系结构为离散模拟输入/输出与Modbus通讯（插图说明见5-1）。当控制电源加电与CPU下达自检测完成后，控制面板显示ready status就绪状态(Controlling Parameter调节参数/Push Run or Program)。505正常工作体系结构分为两部分，即：the Run Mode and the Program Mode（设置全部的工作参数见第四章）。运行模式仅为正常工作操作方式与用户去浏览工作参数和启动汽轮机。预检（服务）模式同样可用需制做另外附加的调整机构，当装置运行时可以在服务模式上看见容积信息。