会计信息失真界定、成因与治理研究

在我国会计行业,会计信息失真是一个极为棘手的问题,同时也是一个急需解决的问题.文章探讨了会计信息失真的界定,并进一步分析了会计信息失真的成因,进而总结了它的治理方法和措施,希望能够为今后的会计信息工作带来参考和借鉴,以提高我国会计信息的准确度和可信度.     

城市景观水生态修复方法研究进展与发展趋势

我国城市建设的快速发展导致环境问题越来越严峻,其中水体作为城市生态系统的重要一环,发挥着不可低估的作用,日益恶化的水环境已经引发大量问题.本文对城市景观水生态现状进行梳理,分析污染类型,并结合已有工程实例对各类污染源提出治理思路,希望对城市景观水生态修复工作的推进起到借鉴作用.     

材料在土地整治工程领域的应用进展

寻找环境友好型的土地整治工程修复材料,已经成为国内外土地整治工程领域中的新热点。随着材料科学的飞速发展,有机材料、无机材料、纳米材料、复合材料和生物材料等在土地整治工程领域中的应用越来越受到重视,这些材料由于具有巨大的比表面积、微界面性质、吸附特性、重金属螯合作用和降解有机污染物等特性,在重金属污染、有机物污染物等污染土壤的治理中,以及土壤理化性质的改良中有望发挥重要作用。综述了目前有机材料、无机材料、纳米材料、复合材料和生物材料在土地整治工程领域的应用研究进展,并总结了应用研究的不足,指明了研究方向,为深入研究提供借鉴。      

利用90K基因芯片进行小麦株高QTL分析

为给小麦株高标记辅助选择提供可供选择的分子标记,并进一步对株高QTL进行精细定位及相关基因克隆,以小麦骨干亲本周8425B和小偃81衍生的包含102个家系的RIL群体(F_8)为材料,利用90K芯片标记构建高密度遗传图谱,在3个环境下对株高进行QTL检测。结果表明,所构建的图谱含有9 290个SNP标记,覆盖了小麦21条染色体的63个连锁群,图谱总长3 894.64cM,平均标记密度为0.42cM。共检测到9个控制株高的QTL,分布于1B、4A、4D、6B、7A、7B和7D染色体上,变异解释率为2.23%~16.25%。QPh.nafu.4D、QPh.nafu.4A、QPh.nafu.1B-2与前人定位到的位置相同或相近。QPh.nafu.7A具有较大的LOD值(8.17)和变异解释率(14.69%),为主效QTL。QPh.nafu.6B、QPh.nafu.7B-1、QPh.nafu.7B-2均能在多个环境下使用多种QTL检测方法定位到,可能为新的较稳定的控制株高的QTL。     

不同氮效率小麦品种临界氮浓度模型与营养诊断研究

为探讨不同氮效率小麦品种临界氮浓度模型的差异和开展小麦氮素营养诊断研究,基于两年大田试验,以不同氮效率小麦品种周麦27(高氮高效)、豫麦49-198(低氮高效)和矮抗58(低氮低效)为研究对象,系统分析了不同氮效率小麦品种地上部生物量、地上部氮含量和氮素营养指数的变化规律。结果表明,不同氮效率小麦品种地上部生物量和地上部氮含量均随施氮量的增加而增加,临界氮浓度(N_C)与地上部最大干物质(DM)均呈幂函数关系(N_C=aDM~(-b)),且氮高效型品种模型的两个参数(a和b)值均大于氮低效型品种。经检验,模型的标准化均方根误差分别为13.87%(周麦27)、7.7%(豫麦49-198)和13.02%(矮抗58),通过临界氮浓度模型所建立的氮素营养指数推荐的麦田施肥量均在120~225kg·hm~(-2)范围,其中周麦27和豫麦49-198的推荐施肥量分别为225和120kg·hm~(-2),矮抗58的推荐施肥量介于二者之间。     

禅茶馆的定位与室内设计初探

以禅茶馆——茶馆领域新业态为研究对象,在探讨了茶文化与禅文化相互交融形成"茶禅一味"理念的基础上,对禅茶馆进行了定义,围绕着茶馆"禅意"的呈现,提出了"六根共识"——即"眼、鼻、耳、舌、身、意"的全方位感受的室内设计方案,以期为禅茶馆的设计提供有益参考,传承和弘扬中华优秀传统文化。     

Improvement of toughness for the hyaluronic acid and adipic acid dihydrazide hydrogel by PEG

New applications call for many new requirements. In order to improve the toughness of aldehyde hyaluronic acid (A-HA) and adipic acid dihydrazide (ADH) hydrogel, the poly(ethylene glycol) (PEG) was added. PEG content and molecular weight have little effect on the gelation time, and the composite hydrogels can form in situ within 20 seconds at room temperature. The press test showed that the hydrogels containing PEG possessed a better compression resistance, after pressed more than five times, the composite hydrogels could restore. Rheological properties were measured to evaluate the working ability and the effect of PEG on hydrogels. By analyzing the shear viscosity (η _γ=0.01), yield stress (σ ₀) and threshold shear stress (σ _c ), the addition of PEG can make the structure of composite hydrogels get loose and improve the shear resistance. Especially, PEG800 can enhance the antishear ability obviously. The amplitude sweep tests showed a broad linear viscoelastic region, indicating a wide processing range. In the meanwhile, we also found that PEG can improve the optical transmittance of xerogel evidently.     

Obtaining medical textiles including microcapsules of the ozonated vegetable oils

In this paper, it was aimed to obtain disposable medical textiles having antibacterial and wound healing properties, as well as biological adaption. For this purpose, the St. John’s Wort oil and flax seed oil were ozonated, and the oils were capsulated with arabic gum. The produced ozonated oils were characterized through FTIR and TGA analyses, as well as the properties of antibacterial, wound healing, and biological adaption were investigated. The produced microcapsules were examined via optical microscope and FTIR. The characterized microcapsules of the ozonated oils were applied to the textiles with padding method. After the applications, the fabrics were researched with SEM and FTIR analyses; in addition the antibacterial and wound healing properties and biological adaption of the textiles were also investigated. The results showed that the St. John’s Wort oil and flax seed oil were successfully ozonated and microcapsulated. The microcapsules of the oils could be applied to the fabric samples with the determined application recipe. The ozonated oils and the fabric samples applied microcapsules of the ozonated oils gained high antibacterial and wound healing property. In addition, the fabric samples were produced as having biological adaptation.     

Preparation and performance as PEM of sulfonated pre-oxidized nanofiber/SPEEK composite membrane

Building proton transfer channel is an important strategy to optimize the proton transfer process of the proton exchange membrane (PEM). In this work, sulfonated pre-oxidized nanofibers were prepared by solution blowing of polyacrylonitrile (PAN) nanofibers followed by pre-oxidization and sulfonating, and the nanofibers were composited with SPEEK to enhance its performance as PEM. The results of the proton conductivity verified that the employment of sulfonated pre-oxidized nanofibers improved the proton conductivity. Meanwhile, the introduction of the sulfonated pre-oxidized nanofibers realized the upgrades of the thermostability and water absorbency of the membrane, and led to the decrease of the swelling property and methyl alcohol’s permeability of the material. It is indicated that the composite membrane is promising materials for PEM fuel cells.     

Electroneutral cornstarch by quaternization and sulfosuccinylation to improve the adhesion of cold starch paste to raw cotton for low-temperature sizing

The objective of this research was to survey the effects of starch quaternization and sulfosuccinylation on the adhesion of cold starch paste to raw cotton fibers for cotton warp sizing at low temperature. Acid-thinned cornstarch (ATS) was quaternized and then sulfosuccinylated to introduce 3-(trimethylammonium chloride)-2-hydroxypropyl and sulfosuccinate substituents onto its backbones. The electroneutrality of starch samples prepared was achieved by maintaining a constant mole ratio (5.3:1) of the two substituents. A series of electroneutral cornstarch (ECS) samples with different levels of the substituents were derived by altering the feed ratio of the modifying reagents to starch for determining desirable level of starch modification. Adverse influences of cotton wax and starch retrogradation on the adhesion of cold starch paste to raw cotton fibers were evaluated to illustrate the effectiveness of starch quaternization and sulfosuccinylation. It was found that the modification was able to alleviate the adverse influence of starch retrogradation and ameliorate the adhesion to the fibers at low temperature. Higher level of the modification led to less retrogradation and resulted in strong adhesion. Furthermore, the adverse influence of cotton wax on the adhesion could be eliminated after a pre-wetting treatment of raw cotton warps with hot water. The adhesion of ECS paste to raw cotton at 60 °C was statically the same as that of ATS at 95 °C when total DS of ECS was 0.0443 or higher.