抗TY粉果番茄新品种郑番12158的选育

郑番12158是以自交系10Y153-混1为母本,以品11为父本配制而成的早熟番茄一代杂种。无限生长类型,生长势较强。7~8片叶着生第1花序,花序间隔3片叶。果实近圆形,幼果微具绿果肩,成熟果粉红色,果肉硬,连续坐果能力强。平均单果质量189g,平均畸裂果率6.9%,商品果率高。果实可溶性固形物含量4.9%,口感酸甜适中,品质优良。每667m2产量5433kg左右,含有抗番茄黄化曲叶病毒病的Ty-1基因及抗叶霉病的cf-9基因,综合抗性强。适合河南省春季和早秋保护地栽培。     

双抗粉果番茄新品种郑番1203的选育

郑番1203是以T12-6为母本,TY12-3为父本配制而成的无限生长型晚熟粉果番茄一代杂种。商品性好,裂果率低,叶色深绿,生长势强,果实粉红色,幼果无绿果肩,果实高圆,果面光滑,硬度高,平均单果质量198g。含有Ty1、Ty3a和Cf9抗病基因,田间表现抗番茄黄化曲叶病毒病(TYLCV)和叶霉病。VC含量155.4mg·kg~(-1),可溶性固形物4.2%,品质优。早春种植产量6200kg·(667m~2)~(-1)左右,秋延后种植产量4100kg·(667m~2)~(-1)左右,适宜我国北方春秋保护地栽培。     

粉果番茄新品种郑番1037的选育

郑番1037是以自交系10A9青茎为母本、10Y153-混1为父本配制而成的早熟番茄一代杂种,无限生长类型,植株生长势强;叶量中等,叶色深绿、平展;始花节位为第6节,花序间隔3片叶,每花序着花5~6朵;果实大小均匀,连续结果能力强,幼果微具绿果肩,成熟果粉红色,圆形;平均单果质量150 g,可溶性固形物含量4.9%,平均每667 m2产量6230 kg;田间对TMV和叶霉病的抗性强于对照东农712。适合春秋保护地和露地种植。     

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?     

早熟番茄新品种郑番06-10的选育

郑番06-10是以04商引常规-1-混-混为母本,以05早粉父本-混为父本配制的自封顶番茄一代杂种。幼果微具青果肩,成熟果亮粉红色,近圆形,平均单果质量153 g;田间表现对叶霉病、病毒病抗性与中杂9号相当;畸形果和裂果率为2.22 %,抗裂果;果实硬,耐贮运,整齐度高。可溶性固形物含量4.8 %,果肉VC含量294 mg?kg-1,总酸含量0.42 %,可溶性总糖含量2.58 %,品质佳。综合性状表现优良。产量6 400 kg?（667 m2）-1。适合河南、河北、陕西等地早春温室、拱棚、春露地及高山越夏种植。