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| 題 名 | 事務所合併時勢所趨:會計師事務所合併風潮方興未艾 |
|---|---|
| 作 者 | 汪泱若; | 書刊名 | 會計研究月刊 |
| 卷 期 | 45 1989.06[民78.06] |
| 頁 次 | 頁54-59 |
| 分類號 | 495.3 |
| 關鍵詞 | 合併; 事務所; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 本研究比較大赤鼯鼠(Petaurista petaurista)和白面鼯鼠(P. alborufus)之外部形態特徵。大赤鼯鼠之樣品取自高雄縣三民鄉,共281隻, 白面鼯鼠之樣品分別取自三民鄉(67隻)與南投縣溪頭(10隻),共77隻。結果發 現成熟的大赤鼯鼠,雌鼠的體重明顯大於雄鼠,但在其他形態特徵(體長、尾長、 耳長、後腳長和翼手骨)上則無差異。成熟的白面鼯鼠雌雄間在體重、體長、尾 長、耳長、後腳長和翼手骨上均無明顯的差異。白面鼯鼠在體重、體長、尾長 和後腳長上均高於大赤鼯鼠,但翼手骨則相反。直線迴歸所得到體長和體重之 關係,顯示兩種飛鼠之預測方程式有明顯的差異,而大赤鼯鼠的直線迴歸式可 解釋78%的變異,但白面鼯鼠的直線迥歸式僅達37%。 |
| 英文摘要 | I report body size measurements of Petaurista petaurista (n = 216) and P. alborufus (n = 51) in Taiwan, compare differences between adult squirrels of opposite sex and between the two species, and offer linear regression equations for predicting body weight from body length. Average body weight of female P petaurista was significantly greater than that of males. Other morphological characters, i.e., lengths of body, tail, ear, hind foot, and styliform cartilage, were not significantly different between the two sexes (p > 0.05) in P. petaurista. There were no differences in body size measurements between adult males and adult females of P. alborufus. P. alborufus was significantly larger than P. petaurista in body weight (1522 vs. 1295 g), body (394 vs. 377 mm), tail (474 vs. 459 mm), and hind foot length (75.0 vs. 72.9 mm), but significantly shorter in styliform cartilage length (82.1 vs. 87.7 mm). There is no difference in ear length between the species. The linear regression using log-transformed body weight (Y) and body length (X) for the two species shows significant differences and the lines account for 78% and 37% variations in P. petaurista and P alborufus, respectively. |
本系統中英文摘要資訊取自各篇刊載內容。