Positive Approach in Accounting and Its Enlightenment on Scientific Research

Development of science needs the improvement and revolution in research approach. This paper first probes the philosophical meaning of positive approach and normative approach, then analyzes and evaluates the two approaches in accounting research, at last, puts forward the positive idea in scientific research.     

农田土壤磷的环境指标研究进展

为了研究农田土壤磷的环境指标,综述了国内外1984—2014年农田土壤磷的环境指标研究,发现对于农田土壤磷的环境指标研究不断深入,虽然起步晚,但是进展较快。从研究农田土壤磷的流失途径和流失形态着手,发现土壤水溶性磷、颗粒态磷等不同形态的有效磷含量与地表径流中的磷含量呈现显著相关,流失至水体的磷含量与土壤Olsen-P含量具有较高的相关性,把土壤Olsen-P作为农田土壤磷的环境指标具有准确性及可靠性。综述国内外农田土壤磷的环境指标研究表明:目标水体为湖库和河流的土壤Olsen-P环境阈值分别为25 mg/kg和75 mg/kg。超过该临界值时,土壤径流、排水和渗漏液中磷含量将明显增加,加大农田中土壤磷进入水体的风险,造成水体富营养化,对水环境产生破坏。农田土壤磷的环境指标研究还存在不足,今后还需要研究农田土壤磷素在流失过程中的削减系数,以及农田土壤磷素通过地表径流与土壤侵蚀淋溶之间的交互作用机理。     

土壤环境基准的研究和展望

土壤环境基准是土壤环境质量标准制定的基础,可以对土壤环境风险进行评价。本研究对国内外近25年内土壤环境基准研究状况进行总结归纳,分析不同国家在基准推导时的差异,以及国内土壤环境基准制定所采用方法的优缺点。通过对比发现,国内现阶段基准制定大多数是通过土壤植物和土壤动物等受试物种对重金属的敏感性变化,或收集大量土壤背景值等方法来推导。与国外基准相比后还存在不足,没有统一的基准制定方法、所需保护对象不明确且在制定时考虑的生态受体类型不够完善。今后在基准制定种还需加强不同区域土壤差异性研究、规范基准制定方法并进一步完善毒理学数据库,为土壤环境质量标准的修订提供参考。     

近年来国内农村环境教育研究进展

农村环境教育是当前环境教育的重点、难点,研究它具有重大理论和实践价值。主要从农村环境教育的必要性、农村居民环境素质的调查与分析、农村环境教育存在的问题、农村环境教育的内容与对策等方面对近年来国内农村环境教育研究现状进行综述,并展望了该研究领域未来发展趋势。     

The Research on Dynamic Measurement System of Bulk Material Flow

Basis on the mathematical model of dynamic measurement of bulk material flow which had been derived by authors,a dynamic measurement method of bulk material flow was proposed.A new dynamic measurement system of bulk material flow was developed.The practical use showed that the system can achieve the measurement accuracy of less than 0.25%.     

Catalog Tree Algorithm and Its Application on Universal Archive Management System

In this paper a point of view is expressed that the fairness of accounting measurement in anti-dumping holds a vital status. It should be considered fully that the positive connection exists between the anti-dumping and the fairness of accounting measurement and it is very important to anti-dumping.The fairness in accounting measurement is the extending of fair trade of WTO. However,the difference between the standards of China's accounting and international accounting to certain extent does exist. In this paper, the fairness in accounting measurement in view of identification, transparence, international coordination and objective justice are expounded. It is concluded that in the process of anti-dumping, the identification of fairness in accounting measurement rests with present value and historic cost of market economy. The transparence is the premise of fairness in accounting measurement. The necessary and possibility exist in international coordination, The objective market condition in setting up the fairness in accounting measurement should be taken into account and the unity, different arrangement, utility and reliability be embodied.     

根系对土壤环境胁迫响应的研究进展

根系是土壤和植物的动态界面,植物根系具有锚定植株、吸收和运输土壤中的水分及养分、合成和贮藏营养物质等重要功能。近年来,随着研究方法的改进和现代根系定量分析技术的发展,对根系的研究日益受到重视和关注。因而,根系的研究在多个新的研究方向上展开。本文简要介绍了国内外近年来在根系对土壤环境胁迫响应的研究进展,以供根系研究参考。     

环境因子对植物物种多样性的影响研究进展

植物物种多样性动态规律是现代生态学研究的热点之一,其空间分布格局受诸多环境因子的影响。由于不同环境因子之间的复杂关系及其与植物群落间的耦合作用,使其对环境因子改变的响应已成为全球变化科学领域的热点问题。对此,为深入了解环境因子对植物物种多样性的影响,笔者综述了国内外近年来的相关研究成果,从地形因子(海拔、坡度、坡向、坡位)、土壤因子(土层厚度、氮含量、磷含量、pH值)、气象因子(光照、温度、水分)等方面分析了环境因子对物种多样性的影响,可为科学评估物种多样性对环境因子的响应机制提供相应参考数据。     

会计信息失真的成因及对策

对会计信息失真的界定、表现、危害、成因和对策进行了阐述。     

生物质-垃圾混合燃烧特性及其环境分析

由于生物质-垃圾混合燃烧可以明显提高垃圾入炉热值、并缓解生物质露天无序燃烧所造成的大气污染和交通安全威胁等,因此逐渐成为国内外研究的重点。但是生物质掺烧的同时也带来了结渣加剧、腐蚀增强和PM10、二噁英排放量增大等问题。本文针对生物质的特点及其与垃圾混燃过程中产生的环境问题进行分析,对生物质掺烧进行综合的评价和认识。     

农产品产地土壤环境质量评价研究进展

农产品产地土壤环境质量评价的目的是为农产品产地认证和土地可持续利用提供依据。此文综述了农产品产地土壤环境质量评价在评价标准选取、评价指标选择和指标权重确定的研究进展,总结了传统方法和基于GIS方法在农产品产地土壤环境质量评价中的优缺点,最后对农产品产地土壤环境质量评价研究进行了展望。     

Influence of Voluntary Accounting Changes Based on Impairment Provision on Enterprise Value

Based on Feltham-Ohlson Model,this paper has set up a model that enterprise net assets change with time and brings the accrual of impairment provision into it.Through an analysis of the model,the authors find the follows: In general,the realization of maximum of enterprise value has nothing to do with voluntary accounting changes based on impairment provision.Whether there are voluntary accounting changes or not,the refinancing constraints will reduce the IOS,i.e.enterprise value.On the condition of refinancing constraints,that the enterprise adopts voluntary accounting changes of reducing the accrual of impairment provision in order to meet the demand of refinancing will cause the further decline of IOS,i.e.enterprise value.     

Realization of the Campus Net work Accounting

A simple but efficient accounting system running on the campus network is introduced. This system, programmed with Java and Unix Shell, can account for both lease-line users and dial-up users automatically.     

New Study on the Administrative Litigation of Public Environmental Welfare

The establishment of the administrative litigation of public environmental welfare is a great necessity.It benefits to make up the limitation of traditional chain of command,to ensure the environmental right of citizen and to accommodate the need of international environment protection.The administrative litigation of public environmental welfare is that the plaintiff including the people's Procuratorate,citizen,corporation and other organizations can sue administrative organ who harms or will harm the environment. China may establish its own administrative litigation public environmental welfare through the following creative construction system,such as exerting the function of the people's Procuratorate,proper setting of lawsuit domination,increasing new kinds of judgment,etc.     

气象因素对甘蔗生产的影响及环境互作基因研究进展

甘蔗产量与蔗区的自然条件、生产条件、耕作制度、栽培管理技术措施和品种特性有密切关系,而与气象因素也息息相关。降雨量对甘蔗伸长期,成熟期有关键影响,与产量有正相关关系,挖掘利用不同作物的抗旱基因,可以提高甘蔗抗旱能力。大气相对湿度、温度、光照是影响甘蔗伸长、糖分累积和单产的重要因素。甘蔗的产量和含糖量受干旱、台风、洪涝灾害、低温高湿等气候因子的影响。本研究通过分析蔗区降水量、湿度、日照等气象因素对甘蔗产量的影响,结合甘蔗抗逆基因的研究进展,提出发展分子标记用于辅助选择甘蔗育种,研究不同灾害性天气对甘蔗产量性状之间的影响,对于甘蔗的生产有着指导性意义和巨大的经济意义。     

Study on the Model for Accounting the Cost of Discarded Iron

Starting with the view of wealth taking advantage of the method of in put-output analysis,paying attention to both the labor value com prehended in discarded iron and thevaiue of raw natural resource in it,this paper presents a general model to accou nt the cost ofdiscarded iron,As an example of our country.the model of accounting the cost of the discarded ironhas been stueied carefully and the cost of discarded iron is calculated. the resuIt of calculationindicates the practieality of this model.     

Research on the Long Term Strain Measurement with Resistance Strain Gages

A long term measuring method for steel strains in complex construction surroundings which involves multi_storey,multi_measuring points and long distance etc.is expounded in detail.The main factors affecting the long term strain measurement are analysed and corresponding technical measures are proposed.The conclusions given in the present paper is significant for the quality monitor in process of construction and service of highrise buildings of new structural systems.