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。     

不同水力条件下圆柱桥墩局部冲刷试验研究∗

桥墩冲刷是导致桥梁水毁的主要原因,研究不同水力条件下局部冲刷对桥梁的影响具有重要意义。通过开展不同流速和水深下圆柱桥墩模型冲刷试验,研究了圆柱桥墩周围泥沙的局部冲刷发展规律,特别是流速和水深对桥墩局部冲刷的影响。试验研究表明:随着时间的发展,最大冲刷深度与冲刷坑范围在前期急剧发展,随后发展逐渐缓慢,直到冲刷处于近似平衡阶段。最大冲刷深度最开始出现在墩前侧方,随后始终出现在墩正前方附近,最小冲刷深度出现在墩的正后方附近,墩后的冲刷深度不足墩前深度的50%。流速和水深是影响桥墩的局部冲刷的关键因素,最大冲刷深度和冲刷坑的范围随着流速和水深增大而增大,相比于水深,冲刷深度和冲刷坑范围受流速的影响较大。     

超高效液相色谱法测定土壤中微量阿特拉津

采用超高效液相色谱仪,建立了土壤中微量阿特拉津的快速检测方法.研究结果表明:采用反相C18色谱柱,以甲醇/水(70:30,v/v)为流动相,流速为0.2 ml/min,柱温为30℃,检测波长为220 nm条件下,在12.5～1000μg/L质量浓度范围内线性关系良好(r=0.9999),检出限0.18×10-3 mg/...     

A Screening Test for the Determination of Ethylene Sensitivity

Ethephon, which releases ethylene within plant tissues after application, was chosen to perform assessments of the relative sensitivity of crops to ethylene and to determine which stages of plant development were most sensitive. The species chosen were: barley, wheat, oats, canola and field pea, all of which are important crops in the province of Alberta, Canada. Plants were treated with ethephon at one of 7 different stages. Plants were assessed for their vegetative and reproductive growth, including height, biomass, yield and seed quality. Visual symptoms were photographed and documented to compare them with symptoms caused by ethylene applied as a gas. It was concluded that in barley, wheat and canola the late vegetative and early reproductive stages were most sensitive, at least when sensitivity was defined as reductions in yield and quality. As for field pea, ethephon had no effect on yield but did cause increased numbers of pods, which in certain conditions could lead to increased yields. Significant effects on vegetative growth were only observed in the early vegetative stages of development but with no effects on yield. The screening protocol successfully identified sensitive cultivars and growth stages for further investigation of the effects of ethylene exposure.     

Hyperspectral Characteristics of Canopy Components and Structure for Phenological Assessment of an Invasive Weed

Spectral reflectance values of four canopy components (stems, buds, opening flowers, and postflowers of yellow starthistle (Centaurea solstitialis)) were measured to describe their spectral characteristics. We then physically combined these canopy components to simulate the flowering stage indicated by accumulated flower ratios (AFR) 10%, 40%, 70%, and 90%, respectively. Spectral dissimilarity and spectral angles were calculated to quantitatively identify spectral differences among canopy components and characteristic patterns of these flowering stages. This study demonstrated the ability of hyperspectral data to characterize canopy components, and identify different flowering stages. Stems had a typical spectral profile of green vegetation, which produced a spectral dissimilarity with three reproduction organs (buds, opening flowers, and postflowers). Quantitative differences between simulated flower stages depended on spectral regions and phenological stages examined. Using full-range canopy spectra, the initial flowering stage could be separated from the early peak, peak, and late flowering stages by three spectral regions, i.e. the blue absorption (around 480 nm) and red absorption (around 650 nm) regions and NIR plateau from 730 nm to 950 nm. For airborne CASI data, only the red absorption region and NIR plateau could be used to identify the flowering stages in the field. This study also revealed that the peak flowering stage was more easily recognized than any of the other three stages.     

氨制冷压力容器定期检验相关问题分析

随着大量制冷装置的建成和使用,氨制冷企业安全问题日益突出,定期检验作为保证在役氨制冷压力容器安全使用的一个重要环节,目前仍存检验依据不清、检验项目不明、检验针对性不足等问题.文中对氨制冷压力容器定期检验现状进行了介绍,对氨制冷压力容器损伤机理进行了分析和讨论,从损伤模式判别的角度提出了相应的检验策略,给相关人员提供一些...     

The dynamic changes of arsenic biotransformation and bioaccumulation in muscle of freshwater food fish crucian carp during chronic dietborne exposure

Dietary uptake is the major way that inorganic arsenic (iAs) enters into benthic fish; however, the metabolic process of dietborne iAs in fish muscle following chronic exposure remains unclear. This was a 40-day study on chronic dietborne iAs [arsenite (AsIII) and arsenate (AsV)] exposure in the benthic freshwater food fish, the crucian carp (Carassius auratus), which determined the temporal profiles of iAs metabolism and toxicokinetics during exposure. We found that an adaptive response occurred in the fish body after iAs dietary exposure, which was associated with decreased As accumulation and increased As transformation into a non-toxic As form (arsenobetaine). The bioavailability of dietary AsIII was lower than that of AsV, probably because AsIII has a lower ability to pass through fish tissues. Dietary AsV exhibited a high potential for transformation into AsIII species, which then accumulated in fish muscle. The largely produced AsIII considered more toxic at the earlier stage of AsV exposure should attract sufficient attention to human exposure assessment. Therefore, the pristine As species and exposure duration had significant effects on As bioaccumulation and biotransformation in fish. The behavior determined for dietborne arsenic in food fish is crucial for not only arsenic ecotoxicology but also food safety.     

环氧丙烷生产废液中1,2 -二氯丙烷的回收

介绍了从环氧丙烷生产废液中回收1,2-二氯丙烷的新方法。采用常压精馏、减压精馏、共沸精馏工艺分离环氧丙烷生产废液中的1,2-二氯丙烷。实验结果显示,共沸精馏工艺的效果最好;在含有一定量的共沸剂、釜温100℃、顶温86℃、回流比为1的条件下,塔顶馏分中1,2-二氯丙烷的质量分数可达到98％以上,1,2-二氯丙烷的回收率可达到97％以上。     

生物还原-化学沉淀法自烟气中的SO2制备ZnS

采用生物还原—化学沉淀法自烟气中的SO2制备ZnS,将含有Zn(OH)2杂质的粗品ZnS通过化学提纯制得高纯度ZnS。实验结果表明,采用NH4C l-NH3.H2O混合液对含有Zn(OH)2杂质的粗品ZnS进行提纯的优化条件为:每500m g粗品ZnS加入NH4C l与NH3.H2O摩尔比为1∶1、两组分浓度均为3.0m o l/L的10mLNH4C l-NH3.H2O混合液。X射线衍射分析表明,提纯后的产物粉末全部为ZnS,其纯度与ZnS标准试样相当。     

CO2资源化利用的现状及前景

介绍了CO2分离捕集最新工艺——电化学法、膜法、化学循环燃烧法的研究进展。评述分析了CO2的各种资源化应用前景：CO2气体用作生物碳源、辅助注射成型剂及有机物（如氨基甲酸酯、表面活性剂）合成原料等;液态CO2用于人造金刚石、热泵干燥、超临界CO2萃取及固体干冰冷喷射清洗等。CO2作为一种潜在的丰富碳源,应不断研发其新的应用领域,加快其工业化应用。