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．     

Total-factor water efficiency of regions in China

Water is a limited and unevenly distributed resource in China, with the per capita amount of water resource there only about one-fourth of the world's average. However, water is an essential resource for people's lives and economic development. Over the past two decades China has seen the fruit of its rapid economic growth; nevertheless, a severe water shortage is behind this prosperous scenario and is becoming worse. Efficient water supply is certainly essential for the sustainable development of human beings. This paper analyzes water efficiency by incorporating water as an input as well as using conventional inputs such as labor employment and capital stock. An index of a water adjustment target ratio (WATR) is established from the production frontier constructed by data envelopment analysis (DEA) including water as an input. The water efficiency of regions is obtained from a total-factor framework with both residential and productive water use. A U-shape relation is discovered between the total-factor water efficiency and per capita real income among areas in China. The central area has the worst water efficiency ranking and the total adjustment amount of water used there is around three-fourths of China's total. More efficient production processes and advanced technologies need to be adopted in the central area to improve its water efficiency, especially for its productive use of water.     

改进密切值法及其在大气环境质量评价中的应用

密切值法由于具有运算过程简明直观,评价结果优化等优点而广泛应用于环境质量评价中,但由于在运算过程中对不同的评价指标采取等权处理的方式而使结果有失偏差。通过引进目标差值率法及熵权法可对密切值法进行改进。将改进后的方法应用于福州市2001年-2006年大气环境质量评价中。结果表明,福州市2001-2006年大气环境质量总体良好.依据国家大气环境质量评价标准等级,2003年至2005年均达到一级标准水平,2001、2002、2006年均达到二级标准水平,这与实际情况能很好的吻合,说明了改进后的密切值法的评价结果客观、真实、可靠。     

浅海目标辐射噪声矢量场特性实验研究

对浅海目标辐射噪声的矢量场特性和矢量噪声测量技术的相对优势开展了实验研究,对实测数据进行了相关的矢量信号的处理与分析。测试结果表明,目标辐射噪声矢量场相关性很强;与传统标量测量方法相比,在浅海低信噪比条件下,矢量法有效提高了目标辐射噪声测量增益。     

利用DR／2010分光光度计构建水环境应急监测平台

介绍了DR／2010分光光度计在水环境应急监测中的应用,对氨氮、六价铬、磷酸盐、COD等常规项目进行比色测定,操作简便、快捷,结果准确、可靠。     

淮北地区矽卡岩型铁铜矿床控矿条件分析与成矿模式

淮北地区位于安徽省北部,是重要金属成矿区之一.地质构造单元归属华北陆块,其矽卡岩型矿床的控矿条件和成矿模式既与华北地区邯邢式接触交代型铁矿床相似而又有区别.邯邢式铁矿主要围岩地层为奥陶系,矿石成分简单,以磁铁矿为主.淮北地区部分矿床具有这一特征,而另一部分矿床的特征与此有较大差异:围岩地层为寒武系,矿石成分复杂,以铁铜矿为主,并含有金、钼等其它有益元素,岩体分叉侵入,多层成矿,矿体产于燕山中期石英二长闪长玢岩与寒武系中上统内接触带及正接触带,镁质矽卡岩较发育,含铜矽卡岩可见于外接触带.为了与邯邢式铁矿区别,称其为前常式铁铜矿.本区矽卡岩型矿床的赋矿层位为中上寒武统-下奥陶统.其中,寒武系铁矿比例43.39%、铜矿比例92.67%、金矿比例100%,奥陶系铁矿比例56.61%、铜矿比例7.33%.本文在介绍地质背景的基础上、较系统地分析了控矿条件和成矿模式,提出了岩浆侵入活动中心(或活动带)与寒武系接触带为重点找矿方向的观点,并明确指出远离侵入中心(带)的岩床,其成矿性差.文中还介绍了覆盖区识别岩浆侵入活动中心(或活动带)的方法.     

Effects of early management of Pinus massoniana plantation target trees on soil physicochemical properties and plant diversity北大核心CSCD

In order to provide a theoretical reference for the early management of target trees in the low mountain region of eastern Sichuan, and a theoretical basis for the sustainable management of masson pine (Pinus massoniana) plantations, we chose three different kinds of densities (100 target trees per hectare, 150 target trees per hectare, and 200 target trees per hectare) in a 33-year-old masson pine plantation in the low mountain region of eastern Sichuan. We investigated the change patterns of soil physicochemical properties and plant diversity during the early stage of the management of the target trees. The results showed that compared to the control (CK), the early stage of management of P. massoniana plantation target trees dramatically improved the soil physical properties, the pH value, contents of organic matter, and total phosphorus (P < 0.05); however, the available phosphorus and the available nitrogen varied slightly (P > 0.05). Compared to the control (CK), significant (P < 0.05) differences in the richness index were observed between shrubs and herbs (P < 0.05), and in the shrub layer, the dominant position was replaced by others. Simpson, Shannon, and Pielou indexes of shrubs showed no significant difference in the study (P > 0.05). On the contrary, Simpson, Shannon, and Pielou i ndexes of herbs were significantly lower than those for CK (P < 0.05). There were significant correlations between plant species diversity and soil physicochemical properties such as soil pH, contents of total phosphorus, and the available nitrogen. The early stage of management of P. massoniana plantation target trees significantly improved the plant diversity and soil physicochemical properties. Among all the three different treatments, the density of 150 target trees per hectare had the best effect on the soil physicochemical properties and plant diversity. © 2018 Science Press. All rights reserved.     

磨料特性对磨料气体射流破煤影响的实验研究

针对磨料气体射流,基于气固两相流理论分析影响磨料速度的因素,在一定喷嘴结构基础上,通过实验研究磨料特性对破煤效果的影响。通过理论分析发现,影响磨料速度的主要因素有磨料密度和磨料粒径。实验结果表明:在射流压力一定条件下,石英砂、石榴石和棕刚玉3种磨料中棕刚玉破煤深度最大,在80,120,200和280目4种不同目数磨料中,120目磨料破煤效果最优。通过分析磨料特性的影响,得出磨料硬度对破煤的影响最大,其次是磨料密度。开展磨料气体射流破煤实验,确定了磨料气体射流中最优射流靶距为70 mm,最佳破煤磨料为120目的棕刚玉磨料。     

矿产资源人口承载力研究

本文建立了矿产资源人口承载力分析的指标体系与计算模型,并对现有资源和预测资源的人口承载力进行了定量计算和分析;确定了２０００年、２０１０年的矿产资源人口承载数量。     

基于环境承载力的京津冀雾霾治理政策效果评估

雾霾污染治理是京津冀协同发展需要解决的重大问题。2013年9月颁布的"大气污染防治行动计划(大气国十条)"明确提出了京津冀地区雾霾治理目标,各地区也制定了雾霾污染治理的政策措施。本文旨在环境承载力分析的基础上评估雾霾治理的政策效果。首先,分析了京津冀地区大气环境污染特征,并结合相关文献确定京津冀地区雾霾治理的主要影响因素为污染物排放、风力以及相邻地区的传输效应等;其次,将影响PM_(2.5)浓度主要因素进行统计建模,并采用分位数回归模型进行矫正,大大提高模型的拟合精度;再次,基于大气国十条规定的京津冀各地区的PM_(2.5)年均浓度目标计算各地区的大气环境承载力;最后,在假定风力等气象条件不变的情况下,根据大气国十条规定的京津冀地区的污染物排放量利用统计模型模拟2017年的雾霾污染水平,模拟除张家口、承德和秦皇岛以外其余10个地区年均浓度60μg/m~3和70μg/m~3目标下PM_(2.5)日均浓度发生频率的变化情况,评估和讨论大气国十条提出的京津冀雾霾治理目标。结果表明:按照大气国十条减排计划的京津冀地区污染物排放量普遍高于其PM_(2.5)浓度目标下的大气环境容量(邯郸市除外),即大气国十条所规定的减排措施难以实现既定的PM_(2.5)浓度目标;PM_(2.5)年均浓度目标从60μg/m~3上升到70μg/m~3,重污染天气发生频率上升有限,大气污染物的减排量却显著下降。因此,要实现既定的雾霾浓度控制目标,天津和河北需要进一步加大污染物减排力度;雾霾治理应注重减少重污染天气的发生频率,治理重点应转向重度雾霾发生频率较高的冬季污染物排放控制;在科学确定环境承载力的基础上,确定切实可行的PM_(2.5)浓度控制目标,制定具有可操作性的污染物减排计划。