计提长期资产减值准备的不良影响及防范

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。     

黑杨无性系日CO2固定总量的测定及与苗木生产潜势的相关性研究

通过对不同基因型黑杨无性系植株净光合速率日变化曲线与光合主体叶面积在时间和光强上进行累计积分来计算植株日CO2固定总量P。由于净光合速率日变化曲线不易准确测得，故以光响应曲线和光强的日变化来推测净光合速率日变化。对P值和生物量的相关性研究表明，二者的相关性很高。且认为可以用计算出的P值作为评估苗木生产潜势的指标之一，这为育种中生产力的早期选择提供了有力的证据。     

Gene Flow Analysis of Phytophthora porri Reveals a New Species: Phytophthora brassicae Sp. Nov.

Isozyme analysis and sequence analysis of the internal transcribed spacer regions (ITS-1 and ITS-2) and the 5.8S subunit of the ribosomal DNA gene repeat were used to examine whether isolates of Phytophthora porri from Allium and Brassica represent a single homogeneous species. Twenty-six strains of P. porri, 16 strains isolated from the genus Allium, and 10 strains isolated from the genus Brassica, were analyzed using malate dehydrogenase (MDH), isocitrate dehydrogenase (IDH) and lactate dehydrogenase (LDH), represented altogether by four putative loci (Mdh-2, Idh-1, Idh-2, and Ldh-2). Isozyme analysis revealed that strains isolated from Allium contained five private alleles at three isozyme loci (Ldh-2 ⁸³, Ldh-2 ¹⁰⁴, Idh-1 ¹⁰⁸, Idh-1 ¹¹², and Idh-2 ⁹⁸), whereas six different alleles were observed at four isozyme loci (Ldh-2 ⁸⁵, Ldh-2 ¹⁰⁰, Ldh-2 ¹¹⁴, Idh-1 ¹⁰⁰, Idh-2 ¹⁰⁰, and Mdh-2 ¹¹¹) in strains obtained from Brassica. The heterozygosity at the Ldh-2 locus, differing in allele composition, however, between strains from Allium and Brassica, was present in all strains, indicating that it is probably fixed. Sequence analysis of the ITS regions and the 5.8S subunit showed consistent differences between isolates from Allium and isolates from Brassica. Based on isozyme data, ITS sequence analysis and formerly published differences in restriction enzyme patterns of mitochondrial DNA, morphology and pathogenicity, it was concluded that the isolates of P. porri Foister did not represent a homogeneous species. Isolates from Brassica constitute a distinct species which is described here as P. brassicae sp. nov. It was inferred from isozyme patterns, which were in no case intermediate between the two species, that P. porri and P. brassicae do not hybridize and are reproductively isolated by barriers to gene flow.     

长期施肥条件下菜田—蔬菜生态系统变化的研究( Ⅳ) 蔬菜生态系统的变化

 以2002 年设施番茄栽培为代表计算其N、P、K投入量与携出量之间的表观平衡状态, 其结果基本上和14.5 年后的土壤实测值与设施栽培本底值之间纵向比较的增长关系一致, 前者只能说明系统养分变化的趋势, 后者才是实际的养分盈亏状态, 养分盈亏主要取决于有机肥的施用与养分元素的供给。5个代表性处理模拟了蔬菜施肥的不同现状, 从土壤肥力及产量等方面的变化真实反映出各自的系统变化及发展趋势, 在本试验条件下以ANK施肥下的系统最优。对有机肥施用、化学肥料的配施以及测土施肥等问题进行了探讨。     

林业上市公司林木资产会计信息披露的改良研究

对林业上市公司林木资产会计信息的披露现状进行了分析,指出会计信息披露中存在明晰性不强、缺乏风险应对战略、披露过于随意等.在此基础上,对会计信息披露现存问题进行了研究,研究表明,缺乏专业人才、林木资产的特殊性、相关法规的缺失等是主要因素.最后提出了健全林业上市公司林木资产会计信息披露的相关对策,即加强政府监督、完善企业内控、推进专业人员培训等.     

陕北黄土高原生态资产与区域生态安全程度研究

在GIS支持下,通过测定陕北黄土高原植被生产和生态调节的物质量及生态资产价值.结果表明:①通过计算,陕北黄土高原每年的生态资产总价值为7.00×1010元,其中释放氧气的价值最高,占总价值的29.51%;土壤保持价值最小,占总价值的1.5%.而就植被类型而言,果树的生态价值最高,占总价值的43.89%;最小是沼泽,占总价值的0.4%.②通过地理信息系统与生态学的结合,对陕北黄土高原的生态资产进行定量测量,并利用GIS软件的空间分析功能,绘制了陕北黄土高原生态资产价值空间分布图.③陕北黄土高原生态安全程度为0.45,处于生态不安全状态,负荷超载,要狠抓生态建设.④针对陕北黄土高原环境现状,提出相应的治理对策.     

高维Mobius群的初等子群

研究了４ 种高维 Ｍｏｂｉｕｓ 群的初等子群定义之间的关系⒚得到了高维 Ｍｏｂｉｕｓ 群是初等群的充要条件；在离散的条件下，给出了这种初等子群的结构性定理⒚     

商品林企业有关会计问题研究

本文结合林木资源生产及资金运作特点 ,探讨了在商品林生产采取企业式经营、核算的前提下 ,商品林企业林木资源资产、收入、成本、费用的确认及计量问题。     

浑河源地区野生动物资源调查研究

经过近10a的调查研究，基本查清了浑河源地区野生动物资源的种类构成。文章分析了其种群数量变化趋势，提出了该地区野生动物资源保护和利用建议，并对固定样地调查技术在野生动物资源调查中的应用进行了探讨。     

淳安县森林资源资产评估工作的初步构想

从分析森林资源资产评估的基本概念入手，根据林业分类经营思想提出开展淳安县森林资源资产评估工作的初步构想，指出了该县森林资源资产评估急需解决的几个问题