谈股权投资业务的税务与会计处理

对股权投资活动所涉及的非货币性交易业务，会计制度和税法都规定了不同的处理方法，本文试从非货币性交易的内涵、资产的计价方法、资产交易损益的确认与计量三个方面比较两者的差异。     

气相色谱-质谱联用技术同时分析蔬菜或水果中189种农药残留化合物

农产品的全球化和人们对食品安全的普遍关注,促进了相关部门加快进行旨在加强对农药残留物分析方法专属性和增加测试样品数量方面的计划．这些需求使得我们必须开发可以从一次萃取的样品中,分析多种农药化合物的可靠而快速的分析方法．许多已经开发的分析方法只是适合于有限的农药残留化合物,例如用ＥＣＤ,ＮＰＤ等检测器,结果需要多次进样,而且需双柱进行分析确认．     

基于经济全球一体化背景的我国会计制度改革

分析了经济全球化对我国现行会计准则、对无形资产会计业务、对固定资产折旧方法、对坏账计提的规定及对人力资源会计业务的影响，充分探讨了这些影响对我国会计改革所带来的不利后果；在此基础上提出会计改革的基本思路，即完善会计准则、拓展无形资产的核算范围、对固定资产采用加速折旧法、提高坏账准备率和应尽快将人力资源会计纳入财务会计系统；最后从进一步转换政府职能，加强会计监管，满足社会公共需要和抓住机遇，积极稳妥地开放会计服务市场，提升我国会计行业的竞争力和整体水平及加强会计法规体系建设，积极开展诚信教育，强化职业道德建设和专业技能培训等方面对会计改革提出了三点意见．     

贵州喀斯特地区植物叶片C、N、P化学计量特征对气候环境和土壤养分的响应

研究区域尺度上植物叶片C、N、P含量及其计量特征,对于了解植物对区域环境适应及其影响机制具有重要意义。为研究贵州喀斯特区域植物叶片C、N、P生态化学计量特征及其对区域环境的响应,通过搜集整理已发表的文献数据,分析了贵州喀斯特地区101个采样点的植物叶片的C、N、P的化学计量学特征,并研究了它们与气候、纬度、海拔、土壤养分等环境因子间关系,比较了不同生活型植物叶片化学计量特性的差异。结果表明,1）贵州喀斯特地区植物叶片C、N、P计量特征表现出不同的变异程度,其中,叶片C含量变异系数最小,属弱变异性;叶片N含量和N:P属中等变异性;而叶片P含量、C:N、C:P均属强变异性。2）基于生态化学计量特征表明,贵州喀斯特地区乔木、灌木和草本植物采取不同的生态适应策略应对变化的环境。3）区域尺度上,植物叶片C、N、P化学计量特征受海拔、气候及土壤养分的共同影响,但植物叶片C、N含量受气候环境的影响更为显著,而叶片P含量可能受限于土壤TP含量。该研究认为,贵州喀斯特区域植被在长期进化过程中趋于发育一套适应异质性强、生态脆弱的叶片性状组合,表现为较高的C含量、C:N、C:P以及较低的N、P含量。     

中国及邻近地区核果茶属植物的初步订正

对中国及邻近地区的42种及2变种核果茶属植物进行了初步的分类学订正，确认为20种、4变种（中国有16种、4变种），其中包括1个新种、8个新组合和2个新记录种。有25个合格发表被作为相应的种或变种的异名而归并．     

墨西哥化学集团执行生态设计（DFE）

本文总结了一家墨西哥企业在化学品部门研发领域执行生态设计（DfE）的经验，DfE是一种可持续发展战略．它可以被用于检测潜在的环境风险，开发新产品和新工艺，DfE手册一出版，就分几个步骤循序渐进地开始执行．希望利益相关者采用DfE是出于信念而不是义务．因此，十分强调教育和机遇的确认．在项目的最后阶段，选择了两个正在开展的技术项蟊进行分析：一个尚处于试验阶段，另一个已经处于商业阶段．     

环境署焦点

环境署焦点环境署工业与环境中心培训举措走向欧洲能力建设与环境培训在１９９２年联合国环发大会地球高峰会议上被确认为向一个更可持续的未来过渡的关键要素．对工业来说．两种最重要的需要是具有最新技能的环境专家，和所有工业管理人员的基本环境知识．这些要求对大学...     

川西亚高山不同森林类型土壤酶活性对短期凋落物输入量变化的响应

凋落物输入是生态系统物质循环和能量流动的重要环节,在维持亚高山森林的"自肥"机制及生态系统结构和功能等方面具有不可替代的作用.为进一步了解川西亚高山森林土壤物质循环过程,以该地区典型森林为对象,通过进行凋落物输入控制试验,研究3种森林类型(阔叶林、针阔混交林和针叶林)不同时期(添加时间)凋落物输入变化对土壤碳(C)、氮(N)和磷(P)分解相关的酶活性及其化学计量比的影响.结果显示:3种森林类型中凋落物输入对土壤酶活性的影响不显著,而不同林型和凋落物输入时间则显著影响了土壤酶活性.凋落物处理1.5年时期,在凋落物输入处理中,阔叶林的β-葡萄糖苷酶和纤维二糖水解酶的酶活性显著高于针阔混交林(2.69和2.73倍)和针叶林(1.87和1.47倍);而在凋落物去除处理中,针叶林中的酸性磷酸酶活性则显著大于阔叶林(1.72倍)与针阔混交林(1.66倍).相关性分析表明,土壤含水量以及C、N含量是影响酸性磷酸酶、β-葡萄糖苷酶和纤维二糖水解酶变化的主要因素,而多酚氧化酶和过氧化物酶主要受到土壤pH以及土壤硝态氮含量的影响.根据生态酶化学计量理论,本研究的土壤酶化学计量碳氮比(C:NEEA)均低于全球平均值,而土壤酶化学计量碳磷比(C:PEEA)和土壤酶化学计量氮磷比(N:PEEA)均高于全球平均值,表明该区域N转化酶活性较高,处于相对N限制的区域.本研究表明在养分循环较慢的川西亚高山地区,短期凋落物的输入对土壤酶活性的影响较为缓慢,但不同凋落物组成(林型)对土壤酶活性的影响不同,关于土壤酶活性对于凋落物输入的响应还有待长期研究.(图4表3参49)     

清洁生产网络

清洁生产计划已经确认了位于世界上６１个国家中的１８０多个清洁生产中心与活动．该计划１９９８年的目标之一是使这个网络正规化，并承认它是一种有助于促进清洁生产的有价值工具．各国家清洁生产中心及其它网络成员的当前活动将定期在本简讯上介绍议上，显然需要防止失去欠发达国家的支持，它们把消费问题看作主要是发达国家的关注．可能将于２０００年在加拿大举行的“圆桌会议之圆桌会议”这一概念得到与会者支持．增加了两个新的《国际清洁生产宣言》签字者：ＩＮＥＴＩＩＴＡ（葡萄牙）和隆德大学（瑞典）．欲了解此次圆桌会议的进…     

单级活性污泥过程数学模型ASM2D参数的灵敏度分析

利用单级活性污泥模拟流程对ASM2D参数的灵敏度进行了研究,发现在67个化学计量系数及动力学常数中,有22个参数需在应用中进行校核．该项研究结果为ASM2D实际应用中减少需校核参数的个数提供了依据．     

Credibility and advocacy in conservation science

Conservation policy sits at the nexus of natural science and politics. On the one hand, conservation scientists strive to maintain scientific credibility by emphasizing that their research findings are the result of disinterested observations of reality. On the other hand, conservation scientists are committed to conservation even if they do not advocate a particular policy. The professional conservation literature offers guidance on negotiating the relationship between scientific objectivity and political advocacy without damaging conservation science's credibility. The value of this guidance, however, may be restricted by limited recognition of credibility's multidimensionality and emergent nature: it emerges through perceptions of expertise, goodwill, and trustworthiness. We used content analysis of the literature to determine how credibility is framed in conservation science as it relates to apparent contradictions between science and advocacy. Credibility typically was framed as a static entity lacking dimensionality. Authors identified expertise or trustworthiness as important, but rarely mentioned goodwill. They usually did not identify expertise, goodwill, or trustworthiness as dimensions of credibility or recognize interactions among these 3 dimensions of credibility. This oversimplification may limit the ability of conservation scientists to contribute to biodiversity conservation. Accounting for the emergent quality and multidimensionality of credibility should enable conservation scientists to advance biodiversity conservation more effectively.     

Sensitivity and Vulnerability in Marine Environments: an Approach to Identifying Vulnerable Marine Areas

Abstract:  Marine environments have suffered from a lack of quantitative methods for delineating areas that are sensitive or vulnerable to particular stresses, natural and anthropogenic. We define sensitivity as the degree to which marine features respond to stresses, which are deviations of environmental conditions beyond the expected range. Vulnerability can then be defined as the probability that a feature will be exposed to a stress to which it is sensitive. Using these definitions, we provide a quantitative methodology for identifying vulnerable marine areas based on valued ecological features, defined as biological or physical features, processes, or structures deemed by humans to have environmental, social, cultural, or economic significance. The vulnerability of the valued ecological features is a function of their sensitivity to particular stresses and their vulnerability to those stresses. We used the methodology to demonstrate how vulnerable marine areas for two groups of endangered whale species (inshore and offshore) could be identified with a predictive habitat model and acoustic stress surfaces. Acoustic stress surfaces were produced for ferry traffic, commercial shipping traffic, potential offshore oil production, and small-boat traffic. The vulnerabilities of the two whale groups to the four stressors considered in this example were relatively similar; however, inshore species were more sensitive to on-shelf, coastal activities such as offshore hydrocarbon production, ferry traffic, and small-boat traffic. Our approach demonstrates how valued features can be associated with stresses and the likelihood of encountering these stresses (vulnerability) in order to identify geographic areas for management and conservation purposes. The method can be applied to any combination of valued ecological features and stressors.     

Trophy hunters’ willingness to pay for wildlife conservation and community benefits

In the face of fundamental land‐use changes, the potential for trophy hunting to contribute to conservation is increasingly recognized. Trophy hunting can, for example, provide economic incentives to protect wildlife populations and their habitat, but empirical studies on these relationships are few and tend to focus on the effects of benefit‐sharing schemes from an ex post perspective. We investigated the conditions under which trophy hunting could facilitate wildlife conservation in Ethiopia ex ante. We used a choice experiment approach to survey international trophy hunters’ (n = 224) preferences for trips to Ethiopia, here operationalized as trade‐offs between different attributes of a hunting package, as expressed through choices with an associated willingness to pay. Participants expressed strong preferences and, consequently, were willing to pay substantial premiums for hunting trips to areas with abundant nontarget wildlife where domestic livestock was absent and for arrangements that offered benefit sharing with local communities. For example, within the range of percentages considered in the survey, respondents were on average willing to pay an additional $3900 for every 10 percentage points of the revenue being given to local communities. By contrast, respondents were less supportive of hunting revenue being retained by governmental bodies: Willingness to pay decreased by $1900 for every 10 percentage points of the revenue given to government. Hunters’ preferences for such attributes of hunting trips differed depending on the degree to which they declared an interest in Ethiopian culture, nature conservation, or believed Ethiopia to be politically unstable. Overall, respondents thus expressly valued the outcomes of nature conservation activities—the presence of wildlife in hunting areas—and they were willing to pay for them. Our findings highlight the usefulness of insights from choice modeling for the design of wildlife management and conservation policies and suggest that trophy hunting in Ethiopia could generate substantially more financial support for conservation and be more in line with conservation objectives than is currently the case.     

The value of time in recreation benefit studies

This paper examines the role of time costs—both on-site and travel—in models describing recreation behavior, and draws implications for the travel-cost approach to recreation site benefit estimation. The analysis shows that both recreation and travel time are costly. The latter can be valued in terms of its scarcity value, but the former may be most appropriately valued in terms of the “alue of travel time saved.” Although there are cases in which on-site time costs need not be explicitly considered in recreation benefit models, it is not clear such cases are the rule rather than the exception. Suggestions are made for measuring on-site and travel time costs.     

To preserve or to develop? East Bay dredging project,South Caicos,Turks and Caicos Islands

The Turks and Caicos Islands are currently in the midst of an economic revolution from a marine-based provisional economy to a tourism economy. East Bay, South Caicos, is currently under construction with plans for a 160-unit condominium complex. Included in the project plan is removal of seagrass beds in front of the development to make a sandy beach for tourists. The aims of this study were to (i) describe the bathymetry and benthic habitat coverage of East Bay before dredging takes place and (ii) perform an economic valuation on the turtle grass beds that will be dredged using ecosystem valuation and emergy analysis techniques. The bathymetry survey revealed shallow waters (<1.5 m) until the reef drop off (～650 m offshore). Benthic habitat exhibits zonation following the general progression: sand plain, algal plain, seagrass, coral rubble and seagrass, rock and turf algae, and reef flat. Ecosystem services valued the proposed dredging area at USD $28,807 per year, compared to emergy analysis, which valued the proposed dredging site at USD $32,060 per year. The baselines presented in the study may facilitate a quantitative assessment of dredging impacts on turtle grass once dredging is complete and an economical cost-benefit-analysis of the dredging project to see whether the economic gains outweigh the ecological costs of dredging in front of the East Bay development.     

Derivation of the Extrinsic Values of Biological Diversity from Its Intrinsic Value and of Both from the First Principles of Evolution

Conservation ethics have been based on 2 philosophical value systems: extrinsic value (defined broadly to include all values that derive from something external to the thing valued) and intrinsic value. Valuing biological diversity on the basis of an extrinsic value system is problematic because measurement is often difficult; extrinsic value changes as spatial or temporal scales change; extrinsic value differs on the basis of external factors; some species have trivial or negative extrinsic values; and extrinsic value varies across human cultures and societies and with such factors as socioeconomic conditions, individual experiences, and educational backgrounds. Valuing biological diversity on the basis of an intrinsic value system also poses challenges because intrinsic value can be seen as a disguised form of human extrinsic value; intrinsic value is initially ambiguous as to which objects or characteristics of biological diversity are to being valued; all aspects of biological diversity (e.g., species and ecosystems) are transitory; species and ecosystems are not static concrete entities; and intrinsic value of one species is often in conflict with the intrinsic value of other species. Extrinsic and intrinsic value systems share a common origin, such that extrinsic values are always derived from intrinsic value and life mutely expresses both intrinsic and extrinsic values—these are derived from and are products of biological evolution. Probing the values that underlie conservation helps the community clearly articulate its aims. Derivación de los Valores Extrínsecos de la Biodiversidad a Partir de sus Valores Intrínsecos y de Ambos a Partir de los Primeros Principios de la Evolución     

Trait-mediated effects on flowers: artificial spiders deceive pollinators and decrease plant fitness

Although predators can affect foraging behaviors of floral visitors, rarely is it known if these top-down effects of predators may cascade to plant fitness through trait-mediated interactions. In this study we manipulated artificial crab spiders on flowers of Rubus rosifolius to test the effects of predation risk on flower-visiting insects and strength of trait-mediated indirect effects to plant fitness. In addition, we tested which predator traits (e.g., forelimbs, abdomen) are recognized and avoided by pollinators. Total visitation rate was higher for control flowers than for flowers with an artificial crab spider. In addition, flowers with a sphere (simulating a spider abdomen) were more frequently visited than those with forelimbs or the entire spider model. Furthermore, the presence of artificial spiders decreased individual seed set by 42% and fruit biomass by 50%. Our findings indicate that pollinators, mostly bees, recognize and avoid flowers with predation risk; forelimbs seem to be the predator trait recognized and avoided by hymenopterans. Additionally, predator avoidance by pollinators resulted in pollen limitation, thereby affecting some components of plant fitness (fruit biomass and seed number). Because most pollinator species that recognized predation risk visited many other plant species, trait-mediated indirect effects of spiders cascading down to plant fitness may be a common phenomenon in the Atlantic rainforest ecosystem.     

Integrated models to support multiobjective ecological restoration decisions

Many objectives motivate ecological restoration, including improving vegetation condition, increasing the range and abundance of threatened species, and improving species richness and diversity. Although models have been used to examine the outcomes of ecological restoration, few researchers have attempted to develop models to account for multiple, potentially competing objectives. We developed a combined state‐and‐transition, species‐distribution model to predict the effects of restoration actions on vegetation condition and extent, bird diversity, and the distribution of several bird species in southeastern Australian woodlands. The actions reflected several management objectives. We then validated the models against an independent data set and investigated how the best management decision might change when objectives were valued differently. We also used model results to identify effective restoration options for vegetation and bird species under a constrained budget. In the examples we evaluated, no one action (improving vegetation condition and extent, increasing bird diversity, or increasing the probability of occurrence for threatened species) provided the best outcome across all objectives. In agricultural lands, the optimal management actions for promoting the occurrence of the Brown Treecreeper (Climacteris picumnus), an iconic threatened species, resulted in little improvement in the extent of the vegetation and a high probability of decreased vegetation condition. This result highlights that the best management action in any situation depends on how much the different objectives are valued. In our example scenario, no management or weed control were most likely to be the best management options to satisfy multiple restoration objectives. Our approach to exploring trade‐offs in management outcomes through integrated modeling and structured decision‐support approaches has wide application for situations in which trade‐offs exist between competing conservation objectives.     

Modeling Recreation Demand in the Presence of Unobservable Travel Costs: Toward a Travel Price Model

An important issue in the application of travel cost models is the construction of a travel cost variable. This paper develops an econometric approach that views travel costs as an unobserved latent variable. The latent variable approach utilizes indicators to capture the role of individual travel costs in recreational demand models. The latent variables approach has at least two advantages over conventional approaches. One, the indicators can include both traditional components such as time and distance and non-traditional components such as the scenic beauty. Second, the estimation procedure results in each indicator being valued in dollar terms.     

Kriterien für eine ökologisch nachhaltige Stoff-und Gentechnikpolitik

Based on the precautionary principles and the functional model of the environment, the meaning of the criterion of sustainability is explained and applied on organic chemicals and genetically modified organisms (GMOs). It is shown that the criterion permits the sustainability of an operationalization of the precautionary principle as interpreted strictly and the ecological component records the sustainability for the respective areas of environmental problems. Using examples from the field of chemistry, it has been demonstrated that problems have arisen through the substituted substances which are recognized as being ecologically harmful, since the sustainability was not applied as the central criterion for the environmental evaluation of organic materials. The conventions on ‘Persistent Organic Pollutants’ (POPs) which have been agreed upon provide a chance to revive the research on the sustainability of organic chemicals. Similar findings are seen for the GMOs, whose ecosystemic risks should not merely be defined based upon their human toxicological and already recognized ecological aspects.