计提长期资产减值准备的不良影响及防范     

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   

Soil organic and inorganic carbon sequestration by consecutive biochar application: Results from a decade field experiment     

Siwei Shi  Qingzhong Zhang  Yilai Lou  Zhangliu Du  Qian Wang  Ning Hu  Yidong Wang  Anna Gunina  Jiqing Song 《Soil Use and Management》2021,37(1):95-103

Biochar addition can expand soil organic carbon (SOC) stock and has potential ability in mitigating climate change. Also, some incubation experiments have shown that biochar can increase soil inorganic carbon (SIC) contents. However, there is no direct evidence for this from the field experiment. In order to make up the sparseness of available data resulting from the long‐term effect of biochar amendment on soil carbon fractions, here we detected the contents and stocks of the bulk SIC and SOC fractions based on a 10‐year field experiment of consecutive biochar application in Shandong Province, China. There are three biochar treatments as no‐biochar (control), and biochar application at 4.5 Mg ha^?1 year^?1 (B4.5) and 9.0 Mg ha^?1 year^?1 (B9.0), respectively. The results showed that biochar application significantly enhanced SIC content (3.2%–24.3%), >53 μm particulate organic carbon content (POC, 38.2%–166.2%) and total soil organic carbon content (15.8%–82.2%), compared with the no‐biochar control. However, <53 μm silt–clay‐associated organic carbon (SCOC) content was significantly decreased (14%–27%) under the B9.0 treatment. Our study provides the direct field evidence that SIC contributed to carbon sequestration after the biochar application, and indicates that the applied biochar was allocated mainly in POC fraction. Further, the decreased SCOC and increased microbial biomass carbon contents observed in field suggest that the biochar application might exert a positive priming effect on native soil organic carbon.  相似文献   

The optimal nutrition of maize in the hungarian national long‐term field experimental network     

Tamás Kismányoky  Katalin Debreczeni 《Archives of Agronomy and Soil Science》2013,59(3-4):251-264

In Hungary, maize is grown on 1 million ha and occupies more than 20% of the arable land. The rich assortment of maize cultivars of different vegetation periods and different responses to nutritional effects, water supply etc. gives the growers the possibility to choose the cultivars suiting best the site characteristics (Jolânkai et al. 1999). Among the cereals maize has the highest genetical potential. To utilize its yield and quality potential, soil types of high nutrient content and regular nutrient supply are required (Gyõrffy, 1979). Both over‐ and under‐fertilization have an unfavourable effect on the yield and quality of maize (Debreczeni, 1985). Crops can be supplied with the appropriate nutrient amounts only with the knowledge of soil characteristics in the different agro‐ecological regions (nutrient content, water supply, soil compactness, pH, nutrient supplying capacity etc.). In Hungary, a network of long‐term field fertilization trials with uniform fertilizer treatments has been maintained at nine experimental sites representing different agro‐ecological regions of the country. This experimental network gives a basis to test the nutrient responses of our main crops and calibrate their optimal nutrient supply (Kismányoky, 1991).  相似文献   

长期不同施肥方式对旱地轮作土壤养分和作物产量的影响   总被引：1，自引：0，他引：1  

刘强  穆兴民  王新民  张文  高鹏  赵广举  孙文义 《干旱地区农业研究》2021,39(3):122-128

为明确黄土高原半干旱区不同施肥方式下旱地土壤养分和作物产量及其相互关系,筛选出农田最佳施肥管理措施,于2015—2018年进行田间试验,研究了9种不同施肥设置[有机肥配施磷肥(MP)、有机肥配施氮肥(MN)、磷钾肥配施(PK)、氮磷肥配施(NP)、种植作物不施肥(CK)、氮磷钾肥配施(NPK)、氮钾肥配施(NK)、有机...  相似文献   

改性玉米芯制备太阳能界面蒸发体及其性能分析     

段慧玲  凌童  付小强  阚阚 《农业工程学报》2024,40(9):236-241

针对天然生物质材料应用于海水淡化领域,蒸发效率较低、材料容易降解等问题,采用多巴胺对天然玉米芯进行改性处理,以改性玉米芯为基底,在其表面包覆炭黑-纤维素薄膜,制备了一种集光热转换、输水、隔热于一体的太阳能界面蒸发体。对改性玉米芯蒸发体的光学吸收性能、输水性能、接触角进行表征,并搭建了室内蒸发试验和户外蒸发试验系统,测试了改性玉米芯的蒸发性能,与天然玉米芯相比,改性玉米芯蒸发体的蒸发速率相对未改性的提升了约10.4%。对改性玉米芯蒸发体进行了30次循环试验,蒸发体均保持稳定的蒸发速率,整个循环测试中蒸发速率波动不超过1%。并且,长期工作后,蒸发体表面没有盐分沉积,没有出现材料软化、降解现象。改性玉米芯蒸发体在海水环境中能够保持良好、稳定的蒸发性能,且能够有效降低海水中的Na⁺、K⁺、Mg²⁺、Ca²⁺等离子浓度,达到世界卫生组织所规定的饮用标准中的相应限值。改性玉米芯蒸发体的制备方法简单、成本低廉、蒸发性能稳定,为扩展生物质材料在海水淡化领域的应用提供了有效途径。  相似文献   

南方酸化红壤钾素淋溶对施石灰的响应   总被引：1，自引：1，他引：1  

周玲红  黄晶  王伯仁  李冬初  柳开楼  韩天富  张会民 《土壤学报》2020,57(2):457-467

为探究石灰施用的长期和短期效应对酸化红壤钾素的影响,依托始于1990年的国家红壤肥力与肥料效益监测长期定位试验,选取化肥氮磷配施(NP)、氮磷钾配施(NPK)、氮磷钾配施+半量秸秆还田(NPKS)及其增加常量石灰（NPL、NPKL、NPKSL）6个处理。室内土柱淋溶试验设置0 L、0.5 L、1 L和1.5 L石灰施用量,监测田间和淋溶后0 ~ 50 cm土层速效钾和缓效钾含量、pH及淋溶液中钾离子（K⁺）含量的变化。结果表明：1）施用石灰4年后,与NPKS、NPK、NP相比,各处理均增加了相应土层的缓效钾含量;NPKSL和NPL处理分别增加了0 ~ 40 cm和0~10 cm速效钾含量,增幅分别为2.06 % ~ 36.39 %和27.26 %。2）石灰施用量相同,各处理土壤累积K⁺淋溶量由大到小依次为NPKS处理、NPK处理和NP处理。施用石灰减少了NPKS和NPK处理淋溶液中累积K⁺含量,降幅为18.10 % ~ 57.70 %,且K⁺淋溶率也下降。3）施石灰提高了表层土壤pH;土壤中钾素盈余情况下,石灰当季施用量每增加1 000 kg·hm^-2,K⁺淋溶损失率降低11.7%;施用石灰和施肥是显著影响平均淋溶K⁺量和K⁺累积淋溶量的主效应。可见,施用石灰的短期和长期效应均能提高表层土壤pH;减少速效钾在剖面的运移,增加剖面下层缓效钾的含量;土壤淋溶K⁺量、累积K⁺淋溶量和K⁺淋溶率均随土壤中速效钾含量的增加而增加,随施用石灰而降低。合理的石灰用量能够有效降低酸化红壤K⁺淋溶损失风险。  相似文献   

适量有机肥与氮肥配施方可提高河西绿洲土壤肥力及作物生产效益   总被引：8，自引：1，他引：8  

马忠明  王平  陈娟  包兴国 《植物营养与肥料学报》2016,22(5):1298-1309

【目的】 河西绿洲灌溉农业区是我国主要的商品粮生产及玉米制种基地,结合当地耕作制度进行土壤有效培肥是提高农业生产效益和可持续发展的基础。本研究以河西灌漠土长期定位试验为依托,探讨了长期施用一种或者多种有机肥以及有机无机肥配合对土壤养分、土壤酶活性及产量的影响,为筛选出适于当地农业可持续发展的施肥模式提供理论依据。 【方法】 试验采用随机区组排列,除对照外,在施磷肥 (P₂O₅) 150 kg/hm2 的基础上,再设 12 个处理:单施用农家肥 120 t/hm2 (M);单施绿肥 45 t/hm2 (G);单施秸秆 10.5 t/hm2 (S);单施氮肥 375 kg/hm2 (N);农家肥 60 t/hm2 + 绿肥 22.5 t/hm2 (1/2MG);农家肥 60 t/hm2 + 秸秆 5.25 t/hm2 (1/2MS);农家肥 60 t/hm2 + 氮肥 187.5 kg/hm2 (1/2MN);绿肥 22.5 t/hm2 + 氮肥 187.5 kg/hm2 (1/2GN);秸秆 60 t/hm2 + 氮肥 187.5 kg/hm2 (1/2SN);农家肥 40 t/hm2 + 绿肥 15 t/hm2 + 氮肥 124.5 kg/hm2 (1/3MGN);农家肥 40 t/hm2 + 秸秆 3495 kg/hm2 + 氮肥 124.5 kg/hm2 (1/3MSN);农家肥 30 t/hm2 + 秸秆 2625 kg/hm2 + 绿肥 11.25 t/hm2 + 氮肥 94.5 kg/hm2 (1/4MGSN)。调查了耕层土壤有机质和速效养分含量变化以及几种主要土壤酶活力,采用主成分分析、聚类分析、经济效益分析综合比较了不同施肥方式对土壤质量与经济收益的影响。 【结果】 长期不施肥、单施氮肥(N)、氮肥配施绿肥或者秸秆均会造成土壤钾素匮缺,较 1988 年初测土土壤速效钾含量分别下降了 16.59%、39.37%、25.04%、23.31%;M、G、S 三种有机肥单施或与氮配施均能提高土壤碱解氮、土壤有效磷、土壤有效钾、土壤有机质(SOM)含量,不同施肥方式下,其含量大小总体表现为高量有机肥 > 减量有机肥 + 减量 N > N > CK;M、G、S、N 单施或 1/2MN、1/2GN、1/2SN 处理均能提高蔗糖酶、磷酸酶、脲酶、过氧化氢酶活性,以 G、1/2GN 处理对提高土壤蔗糖酶、脲酶的活性的效果最显著,M、G、MN、GN 处理对提高碱性磷酸酶活性的效果最显著;主成分得分进行聚类分析,不同处理培肥土壤质量效果由高到低分成四类,分别为一类高量有机肥 M、G、1/2MG > 二种有机肥与氮肥减量配施 1/2MN、1/3MSN、1/3MGN、1/2GN、1/2MS、1/4MSGN > 三类氮肥、秸秆、秸秆与氮肥 N、1/2SN、S > 四类不施肥(CK);各施肥方式均能提高作物产量,与不施肥(CK)相比,增产幅度为 12.21%～235.4%,肥料贡献率在 10.89%～70.18% 之间,单施肥增产总趋势为 N > G > M > S,减量配施肥增产总趋势为 1/2GN > 1/2MN>1/2MS,施肥方式以有机肥配施 N 对产量贡献最大;经济效益分析表明施 N 或有机肥与 N 配施对于提高净收益作用较大。 【结论】 通过主成分分析与聚类分析、经济效益与产量综合比较,农家肥、绿肥和秸秆长期单施成本高,产量和经济效益低,维持土壤养分和产量需要的用量大。因此,提倡适量有机肥与氮肥配施,达到提高作物产量,增加经济效益,保证土壤肥力可持续发展。   相似文献   

长期不同施肥处理对棕壤氮储量的影响   总被引：5，自引：1，他引：5  

高晓宁  韩晓日  战秀梅  孙振涛  姜琳琳  陈赫 《植物营养与肥料学报》2009,15(3):567-572

为揭示施肥对棕壤氮素状况的影响,利用29年长期肥料定位试验,研究了不同施肥处理条件下土壤全氮在0―60 cm土层的分布特征,并在此基础上计算0―60cm土层氮库的储量变化。结果表明,不同施肥处理土壤全氮含量、C/N比值均随土层深度增加而降低,其影响主要表现在表层;而对0―60cm 土层全氮储量有显著性影响（P0.05）。长期不同施肥处理后土壤全氮及其储量变化趋势是:高量有机肥区＞低量有机肥区＞化肥区＞无肥区＞试验前（1979年）,特别是高量有机肥和化肥配合施用效果最显著;单施化肥处理土壤全氮含量和储量虽有缓慢提高,但差异不显著。说明土壤氮素含量的提高与施肥措施密切相关,有机肥和化肥配合施用能提高土壤全氮含量和储量,是维持土壤肥力的最优施肥方式。  相似文献   

基于注意力机制的时空卷积数控机床热误差模型研究     

杜柳青  李仁杰  余永维 《农业机械学报》2021,52(5):404-411

为了提高数控机床热误差模型的精度与泛化性,提出了基于注意力机制的长短时记忆卷积神经网络(Long short term memory convolutional neural network based on attention mechanism, AM-CNN-LSTM)热误差模型。利用卷积神经网络提取高维数据空间状态特征的能力和长短时记忆网络提取长时间序列状态特征的能力,构建具有2个支路的热误差模型,分别提取特征后输入到注意力机制中进行特征重要性重构,建立原始数据与热误差的特征映射,最后通过全连接层进行热误差预测。采用G460L型数控机床进行实验数据采集,将不同季节采集到的温度数据和热误差作为模型输入,采用循环学习率与正则化优化方法对模型进行训练。与LSTM、ConvLSTM和CNN-LSTM热误差模型对比,结果表明,AM-CNN-LSTM模型对特征还原能力最强,残差波动范围最小,其残差范围较最大值下降62.09%,模型预测精度在2.4μm以内。  相似文献   

Long‐term effects of fertilization on some soil properties under rainfed soybean‐wheat cropping in the Indian Himalayas     

Ved Prakash  Ranjan Bhattacharyya  Govindan Selvakumar  Samaresh Kundu  Hari Shanker Gupta 《植物养料与土壤学杂志》2007,170(2):224-233

This study aims to examine the effects of long‐term fertilization and cropping on some chemical and microbiological properties of the soil in a 32 y old long‐term fertility experiment at Almora (Himalayan region, India) under rainfed soybean‐wheat rotation. Continuous annual application of recommended doses of chemical fertilizer and 10 Mg ha^–1 FYM on fresh‐weight basis (NPK + FYM) to soybean (Glycine max L.) sustained not only higher productivity of soybean and residual wheat (Triticum aestivum L.) crop, but also resulted in build‐up of total soil organic C (SOC), total soil N, P, and K. Concentration of SOC increased by 40% and 70% in the NPK + FYM–treated plots as compared to NPK (43.1 Mg C ha^–1) and unfertilized control plots (35.5 Mg C ha^–1), respectively. Average annual contribution of C input from soybean was 29% and that from wheat was 24% of the harvestable aboveground biomass yield. Annual gross C input and annual rate of total SOC enrichment from initial soil in the 0–15 cm layer were 4362 and 333 kg C ha^–1, respectively, for the plots under NPK + FYM. It was observed that the soils under the unfertilized control, NK and N + FYM treatments, suffered a net annual loss of 5.1, 5.2, and 15.8 kg P ha^–1, respectively, whereas the soils under NP, NPK, and NPK + FYM had net annual gains of 25.3, 18.8, and 16.4 kg P ha^–1, respectively. There was net negative K balance in all the treatments ranging from 6.9 kg ha^–1 y^–1 in NK to 82.4 kg ha^–1 y^–1 in N + FYM–treated plots. The application of NPK + FYM also recorded the highest levels of soil microbial‐biomass C, soil microbial‐biomass N, populations of viable and culturable soil microbes.  相似文献