企业实施网络财务的探讨

随着互联网及电子商务的日益普及,企业的商业模式也将发生巨大的变化,网上交易和网上服务将越来越成为企业重要的营销手段,由此带动企业级财务向网络财务的变革。网络财务与传统的桌面财务有着显著的差异。企业网络财务的实施必须具备必要的条件,同时要分阶段、分步骤地实现。     

MONITORING OPERATIONS PERFORMANCE IN LARGE-SCALE PUBLIC IRRIGATION SYSTEMS IN INDONESIA1

ABSTRACT: Different allocation and delivery performance ratios are used to assess operations performance in a large scale public irrigation system in Indonesia. Results from this analysis indicate that field management practices deviate substantially from the official operating procedures. The lack of application of a single, standardized procedure for planning water allocations represents a serious constraint to effective monitoring and evaluating system performance. Underestimated and unrealistic planned allocations becomes the justification for overdiversion of water, and has the effect of undermining the resolve of managers to see to it that actual flows meet planned flows. Miscalculating planned allocations, poor matches between planned flows and actual deliveries, overdiversion and misreporting have economic consequences as well. For example, strict adherence to the standard operating rule during the second dry season of 1987 would have resulted in 19,070,000 m³ less water diverted into the irrigation system from the Brantas River or, at a conservative estimate of $1.78 per 100 m³ water, a savings of $339,500. Scope exists for making improvements in management by closer adherence to the standard delivery rule, which will also facilitate proper monitoring and evaluation.     

Did you say reference conditions? Ecological and socio-economic perspectives on the European Water Framework Directive

Reference conditions are a key concept in the European Water Framework Directive (WFD). The WFD stipulates that the ecological status of a given water body shall be assessed by quantifying the deviation from a set of reference conditions that represent the stable state of an ecosystem in the absence of significant human disturbance. This concept is subject to criticism from several authors, particularly because underlying ecological concepts are weak and the distinction between natural variability and the effects of anthropogenic activities on ecosystem function will become increasingly artificial. In this paper, a sociologist and an aquatic ecologist examine the origin, successes and limits of the reference conditions concept and raise important questions about applying this concept in practice. We argue that this concept fitted specific needs from different institutions and stakeholders which promoted the WFD. Monitoring practices using this concept require some adaptations. Setting goals for restoration based on reference conditions is more problematic. A more adaptive management approach would be wiser.     

A/O装置处理表面活性剂废水的运行经验

介绍了表面活性剂废水处理装置的工艺流程,重点分析了影响A／O装置处理效果的因素,提出了适合该废水处理的运行模式及工艺控制指标,出水COD＜120mg／L。     

长江三角洲冬季一次低能见度过程的地区差异和气象条件

采用NCEP再分析资料、MICAPS地面、高空气象资料以及国家环保部空气质量监测资料,对2014年2月20~22日长江三角洲地区一次低能见度过程地区差异和气象条件进行了分析.天气形势分析表明,长三角地面处在高压的控制下,地面风速较小,使污染物积累,有利于低能见度(雾-霾)的形成和维持.根据不同区域的雾、霾分布和日变化特征,将长江三角洲地区分为3个子区域:I区为江苏大部(雾霾混合型),II区为上海及其周边(霾类型),III区为浙江大部(雾类型),该区域白天能见度较高,夜间能见度较低的特征是由湿度因子造成的.影响I区能见度变化的主要原因是:热力原因:大气对流层低层的层结稳定;湿度原因为:空气较湿润,气溶胶粒子吸湿性增长;动力原因主要是垂直方向和水平方向的大气扩散能力弱;污染因子对能见度变化的影响较小.影响II区能见度变化的主要原因是PM2.5浓度高导致的污染,热力因子、湿度因子和动力因子对能见度的变化影响很小.影响III区能见度变化的热力原因是:大气对流层低层层结稳定、近地面存在逆温;湿度原因是因为:空气较湿润,气溶胶粒子吸湿性增长;动力原因是因为边界层高度较低导致的垂直扩散能力较差.各个区域的气象因子解释方差的计算结果表明:I区湿度因子和动力因子对能见度的影响更大,III区.湿度因子对能见度的影响更大.     

Variable impact of rice (Oryza sativa) on soil metal reduction and availability of pore water Fe2+ and Mn2+ throughout the growth period

Flooding of wetland or agricultural soils can result in substantial alteration of the pore water trace metal profiles and potentially also influence the bioavailability of other trace elements adsorbed to the insoluble oxides. Experimental microcosms were used to quantify the impact of rice (Oryza sativa) plants across an entire growing cycle on the concentrations of Mn²⁺ and Fe²⁺ in two soil types (red sodosol and grey vertosol). Two water management treatments were included: a standard flooded treatment and a saturated treatment (?3?kPa). Soil pore water profiles were established from samples collected at four sampling depths (2.5, 7.5, 15 and 25?cm) on 50 occasions. Fe²⁺ and Mn²⁺ concentrations were higher in flooded soil than in saturated soil and greatest at a depth of 7.5?cm. The presence of rice plants increased Mn²⁺ concentrations in flooded soils, but tended to decrease Mn²⁺ concentrations in saturated soils. The influence of rice plants on Fe²⁺ concentrations was greatest at a depth of 7.5?cm. Changes in soil pore water Fe²⁺ and Mn²⁺ concentrations due to the presence of rice plants were correlated with flowering and reproduction.     

赶不上定理及其循环经济理论意义

阐释了在一个正常发展的长时期的宏观经济体系中人均物质消费量永远上升的观点,研究了人均GDP增长速度和物质利用强度变化速度之间的数量关系,根据二者变化速度相对快慢提出和证明了保证人均物质消费量上升的充分必要条件即赶不上定理.利用赶不上定理,论述了循环经济是解决人类经济增长的无限性与自然资源有限性之间的矛盾的根本途径,当人均GDP增长速度为零时进行结构调整必然降低人均物质消费量,引发社会不安定现象;当人均GDP增长速度足够快时,可以大幅度进行结构调整而不降低人均物质消费量.     

正常工况下石油类污染物在非饱和带中的运移特征分析

石油的战略储备对国家安全和经济的持续健康发展有着积极意义,但储备中的滴、漏等现象不可避免地将对地下水造成污染．本文以兰州某拟建石油储备库为例,模拟研究石油类污染物在非饱和带中的运移特征,结论认为在正常工况下,石油类污染物在非饱和带运移特征为：污染物浓度随着时间推移逐渐增加,在50年左右土层达到饱和,将对地下水造成严重污染．图4,参3．     

气象因素对北京市大气颗粒物浓度影响的非参数分析

利用2005年9月—2006年9月北京市大气颗粒物分级(不同粒径)监测资料和同期分时段气象观测数据,采用非参数分析(Spearman秩相关系数)法对北京市3种粒径大气颗粒物在不同季节的浓度水平与气象因素的影响进行了研究.结果表明:不同季节影响颗粒物质量浓度的气象因素各不相同;春季ρ(PM_2.5),ρ(PM2.5～10)和ρ(PM₁₀₎都与气压呈显著负相关;夏季颗粒物质量浓度受降水影响很大;秋、冬季ρ(PM_2.5)和ρ(PM₁₀₎均与日照时数呈显著负相关;冬季ρ(PM_2.5),ρ(PM_2.5～10)和ρ(PM10)均与平均风速呈显著负相关,与气温、相对湿度呈显著正相关. 细粒子和粗粒子质量浓度对气象因素变化的响应程度也有较大区别. 春、夏季地面平均风速对粗粒子质量浓度的影响比细粒子显著,ρ(PM_2.5)/ρ(PM₁₀₎随风速增加而增大;秋季日照时数对细粒子质量浓度的影响比粗粒子更显著,ρ(PM_2.5)/ρ(PM₁₀₎随日照时数增加而减小;冬季相对湿度对粗粒子质量浓度的影响比细粒子显著,ρ(PM_2.5)/ρ(PM₁₀₎随相对湿度增加而减小.