基于复式记账的土地资源资产核算与报表编制研究

借鉴会计学复式记账核算的优点,在国际资源核算体系的基础上,根据我国自然资源资产核算需求,提出土地资源资产核算的复式记账体系和报表编制框架。研究认为,基于复式记账的土地资源资产核算和报表编制要以“摸清家底、反映自然资源负债、提供土地资源审计和绩效考核信息”为目标,明确区、县级自然资源局为土地资源资产受托管理和进行土地资源资产核算与报表编制的核算单位。在界定土地资源资产、负债和权益相关概念的基础上,提出土地资源资产属性变化的核算内容和每次土地资源资产实物量变化必须遵循占补平衡的基本原则,进行过程核算。以YC县土地资源资产变化为例,对土地资源资产变化进行了基于复式记账的土地资源资产核算与报表编制实证研究,确定核算的事项类型和特征及其借贷核算流程,编制出土地资源资产负债表,并同时进行实物量核算和价值量核算的报表编制,结果表明:YC县土地资源资产实物量1485 km^2,2018年末价值量5639874.22万元、经济权益5271874.22万元、生态权益367991.6万元,土地资源负债8.40万元,通过土地资源资产用途调整,土地资源资产价值量增加21319.42万元,但在调整过程中,形成了土地资源负债0.07 km^2(8.4万元),在以后土地整治中需要增加园地。     

阴离子粘土(LDH)对DNA吸附行为的研究

以4种阴离子粘土做吸附剂,研究了阴离子粘土对DNA的吸附行为.同时,采用XRD、FTIR、UV-vis等表征手段对吸附前后的材料进行研究.吸附结果显示,二元阴离子粘土对DNA的吸附量高于三元阴离子粘土;3:1型阴离子粘土对DNA吸附力强于2:1型阴离子粘土.4种材料对DNA的吸附均符合Langmuir、Freundlich两种吸附等温模型,且Langmuir吸附等温模型拟合度更高,说明阴离子粘土对DNA的吸附为单层吸附.XRD结果显示,吸附前后阴离子粘土基本结构并未发生改变,晶形完好,层间距未有明显变化,表明阴离子粘土对DNA的吸附仅发生在表面,DNA并未进入阴离子粘土层间结构中.UV-vis及电泳结果显示,吸附前后DNA的构型并未发生改变,阴离子粘土的吸附并未对DNA产生较大的影响.     

Regional crop yield, water consumption and water use efficiency and their responses to climate change in the North China Plain

The North China Plain (NCP) is one of the most important regions for food production in China, with its agricultural system being significantly affected by the undergoing climate change and vulnerable with water stress. In this study, the Vegetation Interface Processes (VIP) model is used to evaluate crop yield, water consumption (ET), and water use efficiency (WUE) of a winter wheat (Triticum aestivum L.)–summer maize (Zea mays L.) double cropping system in the NCP from 1951 to 2006. Their responses to future climate scenarios of 21st century projected by the GCM (HadCM3) with Intergovernmental Panel on Climate Change Special Report on Emission Scenario (IPCC SRES) A2 and B1 emissions are investigated. The results show a rapid enhancement of crop yield in the past 56 years, accompanying with slight increment of ET and noticeable improvement of WUE. There exist spatial patterns of crop yield stemmed mainly from soil quality and irrigation facilities. For climate change impacts, it is found that winter wheat yield will significantly increase with the maximum increment in A2 occurring in 2070s with a value of 19%, whereas the maximum in B1 being 13% in 2060s. Its ET is slightly intensified, which is less than 6%, under both A2 and B1 scenarios, giving rise to the improvement of WUE by 10% and 7% under A2 and B1 scenarios, respectively. Comparatively, summer maize yield will gently decline by 15% for A2 and 12% for B1 scenario, respectively. Its ET is obviously increasing since 2050s with over 10% relative change, leading to a lower WUE with more than 25% relative change under both scenarios in 2090s. Therefore, possible adaptation countermeasures should be developed to mitigate the negative effects of climate change for the sustainable development of agro-ecosystems in the NCP.     

电感耦合等离子体发射光谱法测定地下水中锰的不确定度评定

本文对电感耦合等离子体发射光谱法测定地下水中锰含量的不确定度进行了评定,标准曲线采用双误差拟合法,建立了不确定度评定模型,对测定地下水样品中锰含量的不确定度作了评估。     

孔径分布和溶液浓度对碳气凝胶电极电吸附除盐性能的影响分析

在不同进水浓度下,采用两种比表面积相似但是孔径分布不同的碳气凝胶作为电极进行了一系列电吸附除盐平衡试验.结果表明,随着溶液浓度的变化,不同的孔径分布对碳气凝胶除盐效果影响不一样.其机理为双电层的存在,使得碳气凝胶空隙内的双电层扩散层相互叠加;同时,根据德拜定律,碳气凝胶空隙内的双电层扩散层在不同浓度溶液中厚度不同,从而使得双电层扩散层相互叠加的情况也随浓度变化而变化.这两种作用共同导致了实验结果.当溶液浓度为 0.01 mol·L-1时,选择主要孔径不小于20hm的碳气凝胶电极;当溶液浓度为 0.1 mol·L-1时,应选用主要孔径不小于 10nm 的材料;当溶液浓度为几 mol·L-1时.则分散层几乎消失,孔径大小对电吸附性能影响几乎不考虑.     

气相色谱-高分辨双聚焦磁质谱测定水中超痕量多氯萘

采用固相萃取法处理水样，气相色谱-高分辨双聚焦磁质谱法测定水中超痕量多氯萘，同位素内标法定量，并对样品前处理条件和仪器条件进行优化。试验表明：方法在0．500 ng/L～500 ng/L范围内线性良好；当取样体积为1 L时，方法检出限为0．005 ng/L～0．01 ng/L；对实际水样进行2个质量浓度水平的加标回收试验，平行测定6次的 RSD为2．7％～8．7％，回收率为70．2％～110％。方法适用性试验表明，水样中复杂的基质对测定无影响。     

粉煤灰基层状金属氧化物对水中活性红X-3B的吸附

以粉煤灰(FA)为原料,采用共沉淀法制备了层状双金属氢氧化物(LDH)和层状金属氧化物(LMO,也称LDO),并采用XRD和BET技术进行了表征。比较了FA、LDH、LMO对活性红X-3B染料(X-3B)的吸附效果;考察了LMO吸附X-3B的影响因素,并探讨了吸附机理。XRD表征结果表明,LMO在吸附X-3B后重新恢复LDH层状结构。BET表征结果表明,LMO的比表面积大于LDH。吸附实验结果表明,3种吸附剂对X-3B吸附效果的优劣顺序为:LMOLDHFA;在初始X-3B质量浓度为50 mg/L、LMO投加量为2.0 g/L、吸附温度为25℃、吸附pH为7、吸附时间为30 min的条件下,X-3B去除率可达98.1%;LMO对X-3B的吸附符合Langmuir等温吸附方程,饱和吸附量为129.53 mg/g,且吸附过程可用准二级动力学方程描述。     

双重预防机制在家具制造业的应用与实践

为了减少安全事故的发生,进一步加强和规范企业生产现场的安全管理,探索双重预防机制在企业安全管理中的应用,结合家具制造企业安全生产现状,运用风险分级管控与隐患排查的相关理论,详细论述了企业构建双重预防体系的要点及方法,并提出了双重预防体系的监督与考核机制。实践结果证明,双重预防机制是一个统一的有机结合体,只有将风险分级管控体系和隐患排查治理体系有机结合,才能将导致事故发生的根源性因素进行有效识别和管控,双重预防机制建设也是一个动态管理的过程,需要及时进行监督、考核和调整。     

Free market ideology and deregulation in Colorado’s oil fields: Evidence for triple movement activism?

Unconventional oil and gas extraction (UOGE) has spurred an unprecedented boom in onshore production in the US. Despite a surge in related research, a void exists regarding inquiries into policy outcomes and perceptions. To address this, support for federal regulatory exemptions for UOGE is examined using survey data collected in 2015 from two Northern Colorado communities. Current regulatory exemptions for UOGE can be understood as components of broader societal processes of neoliberalization. Free market ideology increases public support for federal regulatory exemptions for UOGE. Perceived negative impacts do not necessarily drive people to support increased federal regulation. Utilizing neo-Polanyian theory, interaction between free market ideology and perceived negative impacts is explored. Free market ideology appears to moderate people’s views of regulation: increasing the effect of perceived negative impacts while simultaneously increasing support for deregulation. To conclude, the ways in which free market ideology might normalize the impacts of UOGE activity are discussed.     

生态社会主义及其双重价值研究

生态社会主义是当代西方一种具有重要影响的左翼社会思潮,它致力于生态原则与社会主义的结合,要求超越资本主义与现存的社会主义模式,主张在对资本主义进行批判和建议的基础上,建立新的绿色社会、生态现代化的社会和全面发展的社会。生态社会主义具有历史的进步性与理论和实践上的局限性双重社会价值,我们应当汲取生态社会主义的积极思想,为中国生态文明建设提供有益借鉴。