信息时代的网络会计

随着因特网的普及和应用,网络会计应运而生。本文从网络会计的概念、特点、理论、目标、要求、问题和发展等方面,论述了网络会计将会得到更广泛的发展和应用,它将成为当代会计学中最有潜力的新领域。     

新疆中低产田发展人工草地的初步研究

从新疆天然草地的利用，农业面临的问题出发，说明在绿洲内发展人工草地的必要性。针对全疆中低产田特点，将其分成7种基本类型。按类型总结出相应适生的饲草种类。通过人工种植这些饲草，达到合理利用改良耕地的目的，进而带动整个农业产业结构的调整，建立起适宜新疆农业发展的草地农业模式。     

景观生态学在公路建设项目环境影响评价中的应用

景观生态学中的优势度原理在评价开发建设项目对生态系统完整性及其结构与功能稳定性方面具有很好的适用性，但在线型开发建设项目环境影响评价中很少应用。以公路建设为例，探讨了在线型开发建设项目生态环境影响评价中的应用。     

塔里木河下游绿色走廊的生态问题与治理对策

从经济、军事和生态三个角度分析了保护塔里木河下游绿色走廊的必要性,概括了该区域的生态环境现状,即河水矿化度升高、地下水位下降从而导致植被的退化和沙漠化加剧的问题。最后提出了以水资源合理利用为前提和中心的治理对策。     

胡杨林的衰退原因与林地恢复策略

胡杨广布于地中海沿岸并呈带状东延至中国和蒙古人民共和国。目前,胡杨林已普遍呈不同程度退化,以塔里木盆地为例,垦伐等人为因素使林地总面积迅速减少。现场观测发现,一些林区缺乏胸径20cm以下的立木,而该地从1972年以来断绝洪水来源,显示洪水对幼苗补给可能存在相关,该地断绝洪水多年后,2002年重新出现洪泛过程,洪水退后出现大量的幼苗生长,从而证实洪水过程是胡杨幼林发生的必要条件。本文就此现象提出恢复部分林地的对策。     

Exploiting Abstract Possibilities: A Critique of the Concept and Practice of Product Patenting

Developments in biotechnology and genomics have moved the issue of patenting scientific and technological inventions toward the center of interest. In particular, the patentability of genes of plants, animals, or humans and of genetically modified (parts of) living organisms has been discussed, and questioned, from various normative perspectives. This paper aims to contribute to this debate. For this purpose, it first explains a number of relevant aspects of the theory and practice of patenting. The focus is on a special and increasingly significant type of patents, namely product patents. The paper provides three general arguments against the concept and practice of product patenting. The first argument briefly considers the claim that patents are legitimate because they promote socially useful innovation. Against this claim, it is argued that product patents may hamper rather than promote such innovation. The second and main argument concludes that product patents are not adequately based on actual technological inventions, as they should be according to the usual criteria of patentability. The principal moral issue is that product patents tend to reward patentees for inventions they have not really made available. The final argument proposes a method for patenting the heat of the sun. Assuming that granting this patent will be generally considered absurd, the argument exposes a further, fundamental problem of the concept and practice of product patenting.     

Significant developments in sustainable development law and governance: A proposal

This article develops a practical proposal for progress on sustainable development law. It examines the prospects for an international sustainable development law to provide a framework for more effective, coherent governance. Sustainable development law is briefly defined and an analytical framework is provided. Different degrees of integration between economic, social and environmental law are described. Certain principles of international law related to sustainable development are also highlighted. It is argued that these principles may serve to guide law‐makers and jurists where social, economic and environmental law and policy conflict or overlap. Continuing, underlying questions of sustainable development governance are addressed and its global frameworks analysed. The article also focuses on the 2002 World Summit on Sustainable Development, held in Johannesburg in August‐September 2002, and its specific mandate for the United Nations Commission on Sustainable Development (UNCSD) to take related legal developments into account. The article advances a proposal: that governments, economic, social and environmental intergovernmental organizations and other actors establish a ‘network of inquiry’ with members from relevant groups, including legal and academic organizations, and other expert groups, in order to follow, research, analyse and debate legal developments in a balanced way.     

EFFECTS OF WATERSHED REPRESENTATION ON RUNOFF AND SEDIMENT YIELD MODELING1

ABSTRACT: This paper evaluates the effects of watershed geometric representation (i.e., plane and channel representation) on runoff and sediment yield simulations in a semiarid rangeland watershed. A process based, spatially distributed runoff erosion model (KINEROS2) was used to explore four spatial representations of a 4.4 ha experimental watershed. The most complex representation included all 96 channel elements identifiable in the field. The least complex representation contained only five channel elements. It was concluded that oversimplified watershed representations greatly influence runoff and sediment yield simulations by inducing excessive infiltration on hillslopes and distorting runoff patterns and sediment fluxes. Runoff and sediment yield decrease systematically with decreasing complexity in watershed representation. However, less complex representations had less impact on runoff and sediment‐yield simulations for small rainfall events. This study concludes that the selection of the appropriate level of watershed representation can have important theoretical and practical implications on runoff and sediment yield modeling in semiarid environments.     

TRANSIENT RESPONSE FUNCTIONS FOR CONJUNCTIVE WATER MANAGEMENT IN THE SNAKE RIVER PLAIN,IDAHO1

ABSTRACT: Increasing demands on western water are causing a mounting need for the conjunctive management of surface water and ground water resources. Under western water law, the senior water rights holder has priority over the junior water rights holder in times of water shortage. Water managers have been reluctant to conjunctively manage surface water and ground water resources because of the difficulty of quantification of the impacts to surface water resources from ground water stresses. Impacts from ground water use can take years to propagate through an aquifer system. Prediction of the degree of impact to surface water resources over time and the spatial distribution of impacts is very difficult. Response functions mathematically describe the relationship between a unit ground water stress applied at a specific location and stream depletion or aquifer water level change elsewhere in the system. Response functions can be used to help quantify the spatial and temporal impacts to surface water resources caused by ground water pumping. This paper describes the theory of response functions and presents an application of transient response functions in the Snake River Plain, Idaho. Transient response functions can be used to facilitate the conjunctive management of surface and ground water not only in the eastern Snake River Plain basin, but also in similar basins throughout the western United States.     

清代后期湖南的虫灾、风灾、雹灾和冰冻雪灾

除水旱灾害之外,清代后期对湖南危害较大的灾种主要为虫灾,风灾、雹灾、冰冻雪灾偶有发生.本文对上述灾害的灾情进行了论述.