森工系统林机企业扭亏增盈的基本对策

森工系统林机企业扭亏增盈的基本对策（１５０００１）黑龙江省森林工业总局金丕林森工系统林机企业出现的亏损现象，是多年来诸多矛盾的综合反映，但扭亏增盈的重点在于自身。所以，林机企业要想实现扭亏增盈，必须眼睛向内，苦练内功。回转变观念，走向市场，是企业扭亏...     

以市场为导向 三大产业齐上

以市场为导向　　三大产业齐上周光畴江西省上饶地区的２６个国有营林林场，以森林资源为依托，以市场为导向，一二三产业一起上，林工贸一体化，１９９４年实现经济增收，扭亏增盈。去年社会总产值８３０７万元，经济总收入５８２９．２万元，总销售收入５００８万元，上...     

改革用人制度 强化企业管理——太行林局纤维板厂实现扭亏增盈

改革用人制度强化企业管理——太行林局纤维板厂实现扭亏增盈赵晓萍张彩虹王靖太行林局纤维板厂大胆改革，强化企业管理，使企业重新焕发了生机，实现了扭亏增盈。截至目前，该厂产纤维板６３９６吨，创建厂以来最高纪录，不仅补齐了欠职工的工资、福利，还清了外债，而且...     

关于江西省林办企业的调查

关于江西省林办企业的调查郑江宏（江西省森工局南昌３３０００６）关键词：林业企业扭亏增盈对策江西⒇江西省林办企业，诞生于１９５０年。当时职工总数不足５００人，在一无设备、二缺资金的条件下，他们响应党的号召，艰苦创业，开发山区，白手起家，披荆斩棘，垦荒采...     

扭亏增盈的重要途径——经济核算制与经济责任制相结合

企业要扭亏增盈,首先要进行全面整顿,即对企业的各个方面进行综合治理,其中心是提高经济效益,重要的标志是盈利的多少。经济核算制和经济责任制是社会主义社会特有的管理形式,实行这两种制度,是企业现代化大生产本身的客观要求。我们林业系统的企业长期以来经营管理比较粗放,如能牢牢抓住经济责任制与经济核算制这两个关键问题,就能提高经济效益,它是扭亏增盈的重要     

边陲企业新秀──记热林中心家私厂

中国林科院热带林业实验中心家私厂位于中越边境贸易繁华的凭祥市。面对激烈的市场竞争，自1992年起，家私厂紧紧围绕边贸交易，瞄准市场，积极转换经营机制，扭亏增盈，跃居成为凭祥市林产工业的龙头企业。仅lop年就完成产值100万元，销售收入达跟．4万元，获IWe年中国林科院热带林业实验中心“先进集体”荣誉称号。要发展就必须改革该厂建于1967年，原为中国林科院热带林业实验中心的一个下属部门。原来厂的业务只承接外来半成品的加工及销售，加上单纯经营，工厂每况愈下，连职工的生活费用也不能按时发放，职工们由此毫无工作积极性。…     

关于开展财经纪律大检查的意见

为了进一步贯彻华主席抓纲治国战略决策,肃清“四人帮”反革命修正主义流毒和影响,分清路线是非,恢复和发扬党的优良传统和作风,整顿并严肃财经纪律,加强管理,纠正违法乱纪、铺张浪费等不正之风,增加积累,确保国民经济有计划、按比例、高速度地发展,遵照国务院、中央军委批转国家计委、财政部<关于辽宁省旅大市严重违犯财经纪律的报告>和国务院扭亏增盈领导小组<关于抓紧当前扭亏增盈工作的紧急通知>的指示精神,决定在年底以前,全面开展一次群众性的财经纪律大检查。     

我区林产工业又创佳绩

1993年,区林业厅在继续抓好在建项目的基础上,进一步调整、充实和完善了我区林业及林产工业的布局结构总体规划(即力争在“八五”末期到“九五”期间,全区林业工业总产值分别达到70亿元和140亿元,新增税利9～12亿元,实现经济指标再翻一番),并以贯彻、落实《条例》为契机,加速企业内部经营机制的转变,促使企业扭亏增盈,同时,以市场为导向,充分发挥行业优势,取得了显著的经济效益:全区林业行业林产工业总产值40亿元,利税     

老年人用药品市场好销

根据市场调研及预测，到２０００年，我国６５岁以上老年人口将占我国总人口总数的１０．７％。针对这一广阔的市场前景，北京第二制药厂实施老年人战略，把产品开发定位向中老年人群转移，围绕治疗心血管、微循环、泌尿系统等方面疾病的用药，研制开发了独具治疗个性的系列产品。 采用微乳聚合这一国际领先的工艺技术研制成功的威氏克胶囊，是一种良好的微循环活化剂和调血脂药，自１９９６年上市以来受广大医务工作者和患者的普遍好评，为二药的扭亏增盈作出突出贡献，１９９７年被评为“北京市十佳新产品”。该药１９９７年实现销售额３…     

抓住机遇 扎实工作 为加快我省林业产业化进程而奋斗──李遨夫副厅长在全省森工企业工作会议上的讲话(摘要)

这次全省森工企业工作会议主要任务是：贯彻全省林业工作会议精神，总结1995年目标管理经验，表彰先进，部署“九五”和1996年目标管理任务，研究加快我省林业产业化建设步伐具体政策和措施。1995年林业产业化建设取得了较显著的成就。抓扭亏增盈，保持了企业稳定，抓观念转变，促进了林业产业发展；抓技术改造，提高了企业效益；抓基地建设，增强了企业后劲；抓项目引进，加快了林业工业的发展步伐；抓发展多种经营与第三产业，搞活了一批企业。下一步关键是明确任务，突出重点，集中力量在提高林业企业效益和加快林产工业发展上办好几件大…     

Valuing hypothetical wildfire impacts with a Kuhn–Tucker model of recreation demand

This study uses a nonmarket valuation method to investigate the recreation values of the San Jacinto Wilderness in southern California. The analysis utilizes survey data from a stated-choice experiment involving backcountry visitors who responded to questions about hypothetical wildfire burn scenarios. Benefits of landscape preservation are derived using a Kuhn–Tucker (KT) demand system. Model results suggest that recreationists are attracted to sites with recent wildfires that can be viewed up-close. For example, recreational welfare estimates increased for sites that were partially affected by different types of wildfires, with the greatest gains being observed for the most recent wildfires. Per person mean seasonal willingness-to-pay varied from a low of $10 to a high of $48, for total gains ranging from $62,223 to $635,286. However, wildfires that cause trail closures create welfare losses. Seasonal losses per person for complete closure of particular sites range from $3 to $221, for total losses ranging from $29,600 to $2.9 million.     

Weathering of chemically modified wood surfaces

Summary Scots pine wood veneers were acetylated to weight gains of 5, 10, 15 or 20% and exposed to natural weathering. Veneers acetylated to low weight gains of 5 and 10% and exposed to the weather showed greater losses in mass and tensile strength due to increased delignification and depolymerisation of cellulose than similarly exposed, untreated controls. Acetylation to 20% weight gain restricted the loss of veneer mass and holocellulose during exposure. Initially it also slightly reduced the depolymerisation of cellulose, and this was reflected in lower losses in veneer zero-span tensile strength after 35 days exposure. However, the photoprotective effects of acetylation, with the exception of veneer mass, were lost with prolonged exposure of veneers to the weather. Acetylation of wood blocks to 20% weight gain caused a bulking of the wood cell wall, particularly the S₃ layer of the secondary wall, and reductions in lumen size. Acetylated latewood cells maintained their shape and radial orientation during exterior exposure, but acetylation did not prevent erosion of the middle lamella. Mechanisms to explain how acetylation may affect the weathering resistance of wood are suggested. Received 26 May 1998     

Prescribed burning of Pinus oocarpa in Honduras II. Effects on nutrient cycling

The effects of prescribed burning on nutrient cycling were studied in a stand of oocarpa pine (Pinus oocarpa Schiede) in central Honduras. Small paired runoff plots were subjected to a low-intensity prescribed burn in one of two seasons and nutrient losses in runoff water and sediment were monitored together with nutrient inputs in bulk precipitation.Burning increased the loss of nutrients and net losses of calcium, potassium and magnesium were recorded during the first $\text{16}\text{1}\text{2}$ months after burning. Increased rates of sediment loss rather than increased losses in surface runoff were responsible for the greater part of the increase in total nutrient losses from the burned plots. Greater quantities of nutrients were lost from the plots burned just prior to the dry season than from those burned after the start of the wet season because of slow recovery of the ground vegetation during the dry season and exposure to the intense rains of May and early June. Recovery from burning was rapid and runoff and sediment loss from the burned plots approached the levels of controls 2 years after burning. As nutrient losses are a reflection of total runoff and sediment losses, it is probable that no net nutrient losses would have been detected during the 2nd year after burning had sampling been continued. The net nutrient losses recorded were small and this is attributed to the low initial fuel loadings, low fire intensities and the rapid rate of recovery of the ground vegetation. The significance of other potential sources of losses and gains of nutrients is discussed and it is concluded that low-intensity prescribed burning for hazard reduction, with burning cycles ranging from three to seven or more years, will reduce the rate of nutrient accumulation on the site rather than deplete the nutrient capital.     

International accounting standard (IAS) 41: What are the implications for reporting forest assets?

This paper investigates the implications of International Accounting Standard 41 (IAS 41) for European Union (EU) entities reporting on material holdings of forest assets. To all intents and purposes, Australia has been a test for IAS 41 because of the close similarities between IAS 41 and the relevant Australian regulation on forestry that has been operational for the last four years. The Australian reporting experience is used to identify potential implications for EU reporting entities. Evidence suggests that constituents’ key concerns with IAS 41 relate to the measurement of biological assets at fair value and the inclusion in income of unrealised gains or losses from measuring these assets at fair value. These concerns are borne out by the Australian experiences. Evidence is presented that suggests that compliance with IAS 41 will allow statement preparers a choice of methods to determine the fair value of timber assets. Additionally, it seem likely that the recognition of unrealised gains and losses from timber assets from changes in fair value and the harvest of agricultural produce will markedly affect income statements, introducing greater volatility into reported income. The impact has been greater for government departments. The median timber gain expressed as a percentage of net profit ranged from 44.5% to 79.9% in individual years. An unresolved issue has been identified — do such accounting procedures reflect the nature of investment in forestry?     

Ecosystem fertility and fallow function in the humid and subhumid tropics

The regeneration of natural vegetation (fallowing) is a traditional practice for restoring fertility of agricultural land in many parts in the tropics. As a result of increasing human population and insufficient fertilizer inputs, the ecosystem fertility functions of traditional fallows must now be improved upon via the use of managed fallows. Interactions between vegetation and soil determine nutrient losses and gains in crop—fallow systems and are influenced by fallow species, patterns and rates of biomass allocation, and crop and fallow management. Nutrient losses occur through offtake in crop harvests during the cropping phase and through leaching, runoff, and erosion in the cropping phase and the initial stage of fallows $#x2014; when nutrient availability exceeds nutrient demand by vegetation. Gains in nutrient stocks in later stages of fallow are generally more rapid on soils with high than low base status due to greater quantities of weatherable minerals and lack of constraints to N₂ fixation, deep rooting, and retrieval of subsoil nutrients by fallow vegetation. On low base status soils (exchangeable Ca < 1 cmol_c kg^–1), N₂ fixation and atmospheric inputs are likely to be the main sources of nutrient additions. On high base status soils limited by N, gains in N stocks by inputs from N₂ fixation and retrieval of subsoil nitrate can occur relatively rapidly; hence short-term fallows can often improve crop performance. Large losses of Ca associated with soil organic matter (SOM) mineralization and soil acidification during cropping and fallow establishment, combined with chemical barriers to root penetration, suggest that long-duration fallows (> 5 yr) are needed for recovery of cation stocks and crop performance on low base status soils. On both soils, however, residual benefits of fallows on crop yields usually last less than three crops.This revised version was published online in November 2005 with corrections to the Cover Date.     

苏州木渎严家花园新园修建得与失的调研

严家花园建于拥有2500年历史的木渎古镇,曾由苏州香山帮著名建筑师姚承祖修缮,是江南私家宅园的一个典型案例,其庭院部分以四季为主题的造园手法颇具特色,值得保护传承。严家花园新园的增补规划为园林的修复和开展当下的旅游产业带来了增益,但新园与原址羡园部分在修复的艺术手法上有所差异,也带来了同一园林中的两部分不一样的景观风格。这样的新园新建行为,在严家花园整体的修复工作中得失具存,也值得相关从业人员在后续其他古典园林的修复中汲取严家花园的经验,因修复目的制宜。     

Potential effects of a Trans-Pacific Partnership on forest industries

This study explored the consequences for the forest sector of a trade agreement between Australia, Canada, Chile, Brunei Darussalam, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, the United States, and Vietnam (TPP12), and of an extension to include India, China and the Republic of Korea (TPP15). The forecasts used a partial equilibrium model to predict the effects of reduced trade costs due to tariff elimination and of forest product demand shifts resulting from the macroeconomic impacts of TPP12 and TPP15 predicted by Narayanan and Sharma (http://wtocentre.iift.ac.in/workingpaper/workingpaper14.pdf). The results showed the effects of the agreements on the consumption, production, and trade of roundwood, sawnwood and panels, and pulp and paper, for the countries directly involved in the agreements, the European Union, and the rest of the world (ROW). Under TPP12, the main total welfare gains of wood producers and forest product consumers were in the United States and Vietnam, and the greatest losses in China and Korea. Global welfare gains were considerably larger under TPP15, to the advantage of China, Japan and Korea, but to the detriment of the United States, the European Union and the ROW.     

Impact of Community Forest Management on Biomass Carbon Stocks in the Uatumã Sustainable Development Reserve,Amazonas, Brazil

Forest management can result in net losses of carbon stock. To quantify the impact of the management it is important to assess losses or gains of carbon, as well as the sustainability of the management system. This study quantified the impact management under a Small-Scale Sustainable Forest Management Plan, which is a recently created category of authorized management for small managers in the state of Amazonas, Brazil. Impact was quantified on the number of individuals, the biomass of natural regeneration, and the damage to the remaining trees 2 months after logging. The impact of these changes on carbon stock was estimated. The study was carried out in the Uatumã Sustainable Development Reserve, Amazonas, Brazil, where two areas of small-scale forest management and one control were evaluated. Average total carbon stock previous to logging was estimated at 161.25 ± 9.66 MgC ha^?1. Two months after logging, reductions were found of 3% in one managed area (MA1) and 8.3% in the other (MA3), including the carbon stock from the harvested timber. For each harvested tree, the logging caused damage to 12 trees in MA1 and four trees in MA3. The reductions in carbon stock and number of trees damaged per harvested tree were less than the reductions found for higher impact forest management and other experiences in community forest management. No significant alteration was found in the carbon stock of natural regeneration. However, there was an increase in the number of individuals, both in the logged areas and in their respective control areas.     

Background pollination in Pinus sylvestris seed orchards

The proportion of background pollen grains in the seed crops of two Pinus sylvestris seed orchards in Central Finland was estimated with the aid of multilocus allozyme markers. The orchards studied were more than 30 years old and in full pollen production. For the bulked seed crops of the seed orchard with southern clones the estimated average of background pollination over four years was 26%. There were statistically significant differences between years. No significant heterogeneity in the degree of background pollination between clones was found. Among single ramets there was significant heterogeneity in the estimated contamination rates, but the variation was not related to position in the orchard. For the seed orchard with northern clones the bulked seed crop was studied only for one year and the level of background pollination was found to be 33 %. These estimates are fairly high, but lower than for many other orchards. Background pollination at this level will cause losses in expected genetic gains. Part of the seeds from northern orchards will not be adapted to the intended area of use.     

Resistance of Scots pine (Pinus sylvestris L.) wood modified with functionalized commercial silicone emulsions against subterranean termites

Scots pine (Pinus sylvestris L.) sapwood was treated with quat-silicone micro-emulsion (<40?nm), amino-silicone macro-emulsion (110?nm), alkyl-modified silicone macro-emulsion (740?nm) and solutions of inorganic water glass. Three treatment concentrations of 5, 15 and 30% (w/w) were used for the impregnation of the test specimens. Termite resistance was assessed following a 16-week field trial conducted in northern Queensland, Australia. Two different field sites were chosen for exposure to feeding by Coptotermes acinaciformis (Froggatt) and Mastotermes darwiniensis (Froggatt). Following exposure, the test and feeder specimens were inspected and assessed for termite damage using a visual rating system (from 10 sound to 0 completely destroyed) and individual mass losses. The specimens treated with quat- and amino-silicone emulsions resisted damage by both termite species, even at less than 15% weight percent gains (WPGs). Alkyl-modified silicone macro-emulsion and water glass treatment induced somewhat less resistance to termite damage, but imparted protection at higher WPGs.