论新经济环境下成本会计的职能

新经济环境下成本会计职能的发挥是每个组织中的管理者所关注的重要课题，本文通过新经济环境对成本会计的挑战及管理理论与方法创新对成本会计影响的分析，提出新经济环境中发挥成本会计职能应采取的对策．     

A PROCEDURE FOR ESTIMATING OFF-SITE SEDIMENT DAMAGE COSTS AND AN EMPIRICAL TEST1

ABSTRACT This paper reports on research to develop a methodology for estimating agricultural off-site sediment damage costs and includes an empirical estimate of such damages for a watershed. The economics of off-site sediment damage costs are discussed as a theoretical basis for the procedures developed. A detailed methodology is described for estimating five different types of off-site sediment damages commonly associated with rural watersheds. The methodology is then applied to a central Illinois watershed and estimates of individual types of damage are made. The estimates are combined into an off-site sediment damage function for the watershed, and the usefulness of the damage function for analyzing off-site sediment damages and achieving a reduction in those costs is discussed.     

Establishing aquatic restoration priorities using a watershed approach

Since the passage of the Clean Water Act in 1972, the United States has made great strides to reduce the threats to its rivers, lakes, and wetlands from pollution. However, despite our obvious successes, nearly half of the nation's surface water resources remain incapable of supporting basic aquatic values or maintaining water quality adequate for recreational swimming. The Clean Water Act established a significant federal presence in water quality regulation by controlling point and non-point sources of pollution. Point-sources of pollution were the major emphasis of the Act, but Section 208 specifically addressed non-point sources of pollution and designated silviculture and livestock grazing as sources of non-point pollution. Non-point source pollutants include runoff from agriculture, municipalities, timber harvesting, mining, and livestock grazing. Non-point source pollution now accounts for more than half of the United States water quality impairments. To successfully improve water quality, restoration practitioners must start with an understanding of what ecosystem processes are operating in the watershed and how they have been affected by outside variables. A watershed-based analysis template developed in the Pacific Northwest can be a valuable aid in developing that level of understanding. The watershed analysis technique identifies four ecosystem scales useful to identify stream restoration priorities: region, basin, watershed, and site. The watershed analysis technique is based on a set of technically rigorous and defensible procedures designed to provide information on what processes are active at the watershed scale, how those processes are distributed in time and space. They help describe what the current upland and riparian conditions of the watershed are and how these conditions in turn influence aquatic habitat and other beneficial uses. The analysis is organized as a set of six steps that direct an interdisciplinary team of specialists to examine the biotic and abiotic processes influencing aquatic habitat and species abundance. This process helps develop an understanding of the watershed within the context of the larger ecosystem. The understanding gained can then be used to identify and prioritize aquatic restoration activities at the appropriate temporal and spatial scale. The watershed approach prevents relying solely on site-level information, a common problem with historic restoration efforts. When the watershed analysis process was used in the Whitefish Mountains of northwest Montana, natural resource professionals were able to determine the dominant habitat forming processes important for native fishes and use that information to prioritize, plan, and implement the appropriate restoration activities at the watershed scale. Despite considerable investments of time and resources needed to complete an analysis at the watershed scale, the results can prevent the misdiagnosis of aquatic problems and help ensure that the objectives of aquatic restoration will be met.     

基于音乐功能的旅游产品开发

分析了音乐在旅游方面的功能,如进行观赏、体验、休闲、购物、举办大型活动等,并以“音乐之都”维也纳、厦门鼓浪屿、新疆达坂城、冰城哈尔滨为例,提出了基于音乐功能的旅游产品开发思路,指出目前旅游产品的开发对音乐功能的挖掘仍处于无意识状态,条件具备的城市应注重对音乐旅游功能的发挥,使旅游产品产生新的活力.     

LOW FLOW SPATIAL CHARACTERISTICS IN FORESTED HEADWATER CHANNELS OF SOUTHWEST WASHINGTON1

ABSTRACT: Patterns of dry season surface flow in forested headwater channels of southwest Washington were observed during August to September 2001 and July to October 2002. In 2001, 17 channels were sampled once, and the uppermost points of continuous flow (CF) and surface water (SW) were located. In 2002, sampling was replicated three to five times at each of 21 channels. Annual and seasonal data suggested that the location of SW varied less than CF. In most channels, SW remained at or near the channel head year around. The pattern of surface flow between CF and the channel head was used to test alternative hypotheses describing dry season recession patterns: (A) surface flow consistently retreats in a downstream direction, and (B) flow comes from fixed sources along the channel, thus surface flow retreats up‐channel towards these sources. The dominant surface flow spatial pattern in streams less than 30 percent slope was increased intermittency without a clear pattern of retreat, and thus inconsistent with either hypothesis. High gradient channels (< 30 percent slope) exhibited a combination of increased intermittency, and extensive upward retreats of surface water consistent with Hypothesis B. Differences between 2001 and 2002 suggest late summer flows in small headwater basins were controlled by spring precipitation, rather than the typically greater winter precipitation.     

长江三角洲跨区域抢险救援体系 --基于分形细化原则的功能模型开发研究

对长江三角洲跨区域抢险救援体系这一类典型的复杂系统进行了系统构建的总体原则分析,在复杂系统开发的并行工程开发组织和总体结构模型研究的基础上,进行了相关分形建模及开发研究,并在长江三角洲跨区域抢险救援体系的递阶控制体系结构的总体模型指导下,得到了分形细化后各级子系统的功能模型结构.     

湛江市大气环境容量与工业布局探讨

本文以湛江市为例，利用改进的箱模式计算区域不同我的大气环境容量，对充分利用大气环境容量进行工业的合理布局进行了探讨。     

INFILTRATION OF ATRAZINE AND METABOLITES FROM A STREAM TO AN ALLUVIAL AQUIFER1

ABSTRACT: The infiltration of atrazine, deethylatrazine, and deisopropylatrazine from Walnut Creek, a tributary stream, to the alluvial valley aquifer along the South Skunk River in central Iowa occurred where the stream transects the river's flood plain. A preliminary estimate indicated that the infiltration was significant and warrants further investigation. Infiltration was estimated by measuring the loss of stream discharge in Walnut Creek and the concentrations of atrazine and its metabolites deethylatrazine and deisopropylatrazine, in ground water 1 m beneath the streambed. Infiltration was estimated before application of agrichemicals to the fields during a dry period on April 7, 1994, and after application of agrichemicals during a period of small runoff on June 8, 1994. On April 7, the flux of atrazine, deethylatrazine, and deisopropylatrazine from Walnut Creek into the alluvial valley aquifer ranged from less than 10 to 60 (μg/d)/m², whereas on June 8 an increased flux ranged from 270 to 3060 (μg/d)/m². By way of comparison, the calculated fluxes of atrazine beneath Walnut Creek, for these two dates, were two to five orders of magnitude greater than an estimated flux of atrazine to ground water caused by leaching from a field on a per-unit-area basis. Furthermore, the unit-area flux rates of water from Walnut Creek to the alluvial valley aquifer were about three orders of magnitude greater than estimated recharge to the alluvial aquifer from precipitation. The large flux of chemicals from Walnut Creek to the alluvial valley aquifer was due in part to the conductive streambed and rather fast ground water velocities; average vertical hydraulic conductivity through the streambed was calculated as 35 and 90 m/d for the two sampling dates, and estimated ground water velocities ranged from 1 to 5 m/d.     

STATISTICAL LOW FLOW ESTIMATION USING GIS ANALYSIS IN HUMID MONTANE REGIONS IN PUERTO RICO1

ABSTRACT: Statistical analysis of watershed parameters derived using a Geographical Information system (GIS) was done to develop equations for estimating the 7d–10yr, 30d–10yr, and 7d–2yr low flow for watersheds in humid montane regions of Puerto Rico. Digital elevation models and land use, geology, soils, and stream network coverages were used to evaluate 21 geomorphic, 10 stream channel, 9 relief, 7 geology, 4 climate, and 2 soil parameters for each watershed. To assess which parameters should be used for further investigation, a correlation analysis was used to determine the independence and collinearity among these parameters and their relationship with low flows. Multiple regression analyses using the selected parameters were then performed to develop the statistical models of low flows. The final models were selected in the basis of the Mallow Cp statistic, the adjusted R², the Press statistic, the degree of collinearity, and an analysis of the residuals. In the final models, drainage density, the ratio of length of tributaries to the length of the main channel, the percent of drainage area with northeast aspect, and the average weighted slope of the drainage were the most significant parameters. The final models had adjusted standard errors of 58.7 percent, 59.2 percent, and 48.6 percent for the 7d–10yr, 30d–10yr, and 7d–2yr low flows respectively. For comparison, the best model based on watershed parameters that can be easily measured without a GIS had an adjusted standard error of 82.8 percent.     

地矿系统矽肺与可疑矽肺的肺功能评价

本文通过对地质矿产系统１１５ 例矽肺与可疑矽肺的肺功能检查与分析，对矽肺呼吸功能障碍的性质与程度进行了评价；提出了肺功能检查能为矽肺患者代偿机能及劳动力鉴定提供辅助依据的见解；同时阐明了吸烟对肺功能的影响及小气道功能检查对早期发现亚临床期病人的意义