The Research on the Unilateral Supply of Accounting Policy and the Strategic Behavior of Its Implementation

Abstract: This paper ,based on the fact that the accounting policy is unilaterally supplied by the government, from the perspective of empirical research and game analysis, summarizes the events by the form ,which violate the accounting policy and have existed, happened or disclosed in accounting field. According to the hypothesis of rational person and relevant egocentric motive, and based on the research approach of basic game analysis, we try to discuss the profit preference of policy supply, the arrangement of power and the reliability of accounting policy. Also we will explain the possible reason that why the accounting information widespread has the problem of distortion, anomie and misconduct. Furthermore, if there is a large-scale non-cooperative game when any policy implements. And when we condemn the corrupt behavior such as distortion, anomie and misconduct of the information, we should meditate the responsibility of the supply side of accounting policy. Key words: The supply side of accounting policy; Implementing party; Profit conflict; Strategic behavio

Preliminary analysis of PGRP-LC gene and structure characteristics in bumblebees

PGRP-LC is a significant pattern recognition receptor of the insect innate immune system that can recognize peptidoglycans and activate immune signaling pathways regulating the expression and release of antimicrobial peptides against infection. We for the first time analyzed the phylogenetic tree, purification and structure of bumblebee PGRP-LC. The results showed high conservation of bumblebee PGRP-LC among the 16 bumblebee species, and further phylogenetic analysis showed that the PGRP-LC phylogeny of different subgenera (Subterraneobombus, Megabombus, Melanobombus, Bombus) is consistent with that of the COI gene. Additionally, the phylogeny of PGRP-LCs among Bombus, Apis and the solitary bee Megachile rotundata coincides with the sociality evolution of bees. Moreover, bumblebee PGRP-LC (Bl-PGRP-LC) shares the Drosophila PGRP-LCx and PGRP-LCa topology, retaining conserved disulfide bonds and 80% binding residues involved in the interaction between TCT and PGRP-LCx. Therefore, Bl-PGRP-LC might share some similar binding characteristics with Drosophila PGRP-LCx. In addition, Bl-PGRP-LC has shorter β5 and β1 sheets, longer β2, β3, and β4 sheets and a shallow binding groove. To determine the characteristics of Bl-PGRP-LC, high-purity PGRP-LC inclusion bodies, soluble GST-tag Bl-PGRP-LC fusion protein and soluble pure Bl-PGRP-LC were obtained in vitro. The results will be helpful for further study of the function and structure of Bl-PGRP-LC

Honeybees are far too insufficient to supply optimum pollination services in agricultural systems worldwide

Evidence of a decline in wild pollinators is increasing across global and local habitats. However, with regional variation, the number of managed pollinators has increased globally. Whether these managed pollinators can sufficiently meet the agricultural pollination demand given wild pollinator declines remains unclear. Data on 49 honeybee-pollinated crops cultivated worldwide and stocked honeybee colonies were analysed to assess the pollination demand and pollination service capacity between 1989 and 2019. We found a rapidly increasing demand for honeybee pollination but a decreasing pollination service capacity of honeybee colonies. Globally, the demand for honeybee pollination rose approximately 2.3 times higher than the stocked number of honeybee colonies in 2019, growing 1.78% annually, almost 2 times faster than honeybee colonies (0.95%). On average, the pollination service capacity, growth rates of demands for honeybee colony stocks and honeybee pollination, and diversity of honeybee-pollinated crops varied regionally. Nevertheless, fluctuation of the honeybee-pollination demand increased with increased fluctuation of crop diversification. Oil crops accounted for over 70% of the world's honeybee-pollination demand in 2019, with soybean and rapeseed accounting for 39% and 16%, respectively. This was the case in less diversified countries, where a few crops dominated the demand for honeybee pollination, including American countries such as Argentina, Brazil, and the USA, compared to more diversified countries such as China, India, and Japan in Asia. Our study shows that managed pollinators are far too insufficient to adequately supply the agricultural pollination demand worldwide. This emphasises the importance of ongoing calls for protecting pollinators and the integrated management of honeybees and wild pollinator assemblages for a sustainable food-secure future world.Fil: Mashilingi, Shibonage K.. Chinese Academy of Sciences; República de ChinaFil: Zhang, Hong. Chinese Academy of Sciences; República de ChinaFil: Garibaldi, Lucas Alejandro. Universidad Nacional de Río Negro. Sede Andina. Instituto de Investigaciones en Recursos Naturales, Agroecología y Desarrollo Rural; ArgentinaFil: An, Jiandong. Chinese Academy of Sciences; República de Chin

Genetic variation and phylogenetic relationships of commercial populations of Bombus ignitus (Hymenoptera, Apidae) with wild populations in Eastern Asia

The bumblebee, Bombus ignitus (Hymenoptera, Apidae), plays a vital role in pollination in Northeast Asia, including Korea, China, Japan, and Far East Russia. Understanding the genetic makeup of the population can aid in its conservation. This study explores the DNA barcode region of cytochrome C oxidase subunit I (COI) of B. ignitus in commercial populations from Korea and Japan. The results reveal low intraspecific genetic diversity among commercially reared populations, with a maximum sequence divergence of 0.3%. Analysis of a 458-bp region of the COI gene, including 384 previously reported sequences, identified 20 haplotypes with the highest sequence divergence of 2.01% in East Asia. Commercial populations show a genetic similarity primarily with the Japanese population. Cross-mating with native populations could result in competition and genetic contamination, leading to reduced fitness and sensitivity to future environmental conditions. Morphological similarities make monitoring of such effects challenging. This study provides a basis for further research on population studies, conservation, and commercialization of local populations of B. ignitus for better pollination services while minimizing risks of reducing genetic diversity and increasing competition between native and introduced populations

PolarLight: a CubeSat X-ray Polarimeter based on the Gas Pixel Detector

The gas pixel detector (GPD) is designed and developed for high-sensitivity astronomical X-ray polarimetry, which is a new window about to open in a few years. Due to the small mass, low power, and compact geometry of the GPD, we propose a CubeSat mission Polarimeter Light (PolarLight) to demonstrate and test the technology directly in space. There is no optics but a collimator to constrain the field of view to 2.3 degrees. Filled with pure dimethyl ether (DME) at 0.8 atm and sealed by a beryllium window of 100 micron thick, with a sensitive area of about 1.4 mm by 1.4 mm, PolarLight allows us to observe the brightest X-ray sources on the sky, with a count rate of, e.g., ~0.2 counts/s from the Crab nebula. The PolarLight is 1U in size and mounted in a 6U CubeSat, which was launched into a low Earth Sun-synchronous orbit on October 29, 2018, and is currently under test. More launches with improved designs are planned in 2019. These tests will help increase the technology readiness for future missions such as the enhanced X-ray Timing and Polarimetry (eXTP), better understand the orbital background, and may help constrain the physics with observations of the brightest objects.Comment: Accepted for publication in Experimental Astronom

Bumblebees with big teeth: revising the subgenus Alpigenobombus with the good, the bad and the ugly of numts (Hymenoptera: Apidae)

Williams, Paul H., Dorji, Phurpa, Huang, Jiaxing, Jaffar, Saleem, Japoshvili, George, Narah, Jaya, Ren, Zongxin, Streinzer, Martin, Thanoosing, Chawatat, Tian, Li, Orr, Michael C. (2023): Bumblebees with big teeth: revising the subgenus Alpigenobombus with the good, the bad and the ugly of numts (Hymenoptera: Apidae). European Journal of Taxonomy 892 (1): 1-65, DOI: https://doi.org/10.5852/ejt.2023.892.2283, URL: https://europeanjournaloftaxonomy.eu/index.php/ejt/article/download/2283/985

Extreme Food-Plant Specialisation in Megabombus Bumblebees as a Product of Long Tongues Combined with Short Nesting Seasons

© 2015 Huang et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. http://creativecommons.org/licenses/by/4.0/ The attached file is the published version of the article