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靳雪芳 《河南科技大学学报(农学版)》2001,21(3):216-217
由于历史和现实条件的限制,我国新的投资准则有关长期资产减值准备的计提与实施,会出现一些难以避免的不良影响。如容易偏离历史成本,计提依据不易掌握,新旧概念易于混淆,国家税易于流失,影响会计核算工作及时性和国有资产的保值与增值等等。就这些不良影响及其防范,提出了几种浅显的看法。 相似文献
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针对中银输油管道冬季运行状况进行了全面的分析和研究,通过收集运行数据及相关计算,描述了加热炉投用前后的管道压力波动情况,分析了加热炉投用前后管道的运用压力变化以及管道当量结蜡厚度变化的原因。指出该管道投用加热炉后,解决了2号阀室至银川管段的压力波动问题,有效地延长了清管周期,但同时有两段管道发生了严重结蜡,给清管工作带来一定难度,提出了在中银输油管道2号阀室安装收发球筒装置的改进建议。 相似文献
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Verbeylen Goedele De Bruyn Luc Adriaensen Frank Matthysen Erik 《Landscape Ecology》2003,18(8):791-805
In determining isolation effects in fragmented populations, the landscape matrix is not often considered. Usually simple distance
measures are used to quantify degree of isolation. We tested the effect of the matrix on the presence of red squirrels in
354 wooded patches in the Brussels Region, by comparing several isolation measures. These were 1) distance to the nearest
source patch, 2) the Hanski-measure (a combination of distance to and size of all possible sources), 3) effective distances
calculated from different least cost models using the ArcView grid extension ‘Cost Distance’ (a combination of distance and
resistance of the landscape, with different resistances for different landscape types) and 4) some combinations of the Hanski-measure
and the effective distances. Size and quality of the target patches were always included in the tests of the predictive power
of different isolation measures on squirrel presence/absence. All variables examined (patch size, quality and isolation) significantly
influenced squirrel presence. Models using the effective distances gave the best results. Models including the Hanski-measure
improved significantly when Euclidean distance was replaced by effective distance, showing that parameterisation of matrix
resistance added significant additional explanatory power when modelling squirrel presence.
This revised version was published online in July 2006 with corrections to the Cover Date. 相似文献
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Effects of aqueous extracts and decomposition of Mikania micrantha H.B.K.
debris on selected agronomic crops 总被引:2,自引:0,他引:2
Laboratory and greenhouse experiments were conducted to determine the effects of aqueous extract and the debris of Mile-a-Minute ( Mikania micrantha H.B.K.) on the germination and growth of four test species, viz. tomato ( Lycopersicon esculentum Mill.), Chinese cabbage ( Brassica chinensis L.), corn ( Zea mays L.) and long bean ( Vigna sesquipedalis L.). Germination percentage, radicle length and fresh weight of two crops, Chinese cabbage and tomato, decreased progressively when plants were exposed to increasing concentrations (12.5, 25, 37.5 and 50 g L−1 ) of aqueous extract of Mikania , but did not affect those of corn and long bean seedlings. The emergence of tomato and Chinese cabbage was greatly reduced when Mikania debris was incorporated into the soil, irrespective of the amount of debris and the decomposition period. In contrast, the emergence of corn and long bean seedlings was not affected. The application of fertilizer (NPK 15 : 15 : 15) enhanced the fresh weight of all seedlings tested as compared with those not supplied with the fertilizer. Four compounds were identified in the leaf extract of Mikania , viz. caffeic acid, p -hydroxybenzaldehyde, resorcinol and vanillic acid. 相似文献
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Jan Fahleson Ulf Lagercrantz Qiong Hu Lisa Ann Steventon Christina Dixelius 《European journal of plant pathology / European Foundation for Plant Pathology》2003,109(4):361-371
Amplified fragment length polymorphism (AFLP) analysis was used to study genetic variation among 76 isolates of Verticillium. A dendrogram based on the AFLP data revealed three main groups. One group consisted of 35 European isolates derived from Brassica napus together with five Californian isolates taken from B. oleracea. This group displayed a high degree of genetic similarity and included three isolates earlier classified as Verticillium longisporum, indicating that all isolates in this group probably should be regarded as members of V. longisporum. V. dahliae isolates constituted the second group while the third group contained four V. albo-atrum isolates. In addition to these three groups, a cluster of six V. nigrescens isolates was observed. However, the genetic distances between the isolates of V. nigrescens were much higher than those between members in the other groups and the bootstrap value for the V. nigrescens cluster was subsequently low. Four isolates classified as V. tricorpus were highly diverse and did not cluster together. Analysis of molecular variance revealed that the isolates of V. longisporum were separated into four subgroups, based on geographic origin. The study furthermore shows that AFLP is a suitable method for studying population structure in Verticillium. 相似文献
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