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。     

Effects of Two Underseed Species, Medicago polymorpha L. and Scorpiurus muricatus L., on the Yield of Main Crop (Durum Wheat) and Subsequent Crop (Teff) Under Humid Moisture Regimes in Ethiopia

Mixed cropping of leguminous underseed species and cereal crops may increase productivity and serve some additional purposes. Two leguminous weed species which are widely distributed in annual crops of the Ethiopian highlands have been studied with varying coverage in greenhouse trials in Ethiopia with regard to their suitability as underseeds and with wheat ( Triticum turgidum [L.] Thell. var. durum [Desf.] MacKey) as a main crop. The competitive effects of Scorpiurus muricatus L. on the grain yield of wheat were smaller than those of Medicago polymorpha L. (-14.1 % and -23.6 % respectively, compared with the underseed free control) which is mainly ascribed to differences in their speed of development and shoot height. The residual effects of the underseed's root masses on the grain yield of the successive teff crop (Eragrostis tef [Zucc] Trotter) were significantly higher with Scorpiurus muricatus (+99.3 %) than with Medicago polymorpha (+63.6 %). The results are discussed with regard to the specific site conditions in the cereal-dominated cropping systems of the Ethiopian highlands.     

蜂胶高生物活性黄酮组分的研究

本文探讨了蜂胶总黄酮中最具活性的黄酮类物质的提取分离、官能结构特征与功能关系、可能的功效,进而提出了如何看待蜂胶总黄酮含量高低的问题.     

Effects of phenylbutazone and indomethacin on the post-operative course following experimental orthopaedic surgery in dogs

Randomized placebo-controlled crossover studies were carried out in dogs to evaluate how two non-steroidal anti-inflammatory drugs (NSAID) might modulate an acute post-traumatic inflammatory reaction. Two "identical" surgical interventions were performed on the forelimbs of each animal with an interval of 28 days, to enable a paired comparison of the inflammatory signs and the wound/bone healing processes. At one operation 8 dogs received 300 mg phenylbutazone twice daily for 8 days starting on the day before surgery, and at the other operation matching placebo tablets were given. In a similar placebo-controlled trial another group of 8 dogs received 5 mg indomethacin twice daily. With phenylbutazone the post-operative swelling was not significantly reduced compared to placebo, but there was less pain and limping. With indomethacin the swelling was somewhat reduced, but there was no consistent difference to placebo in the pain and limping assessments. None of the drugs appeared to distinctly effect the wound or fracture healing, as evaluated by clinical inspection, comparison of radiographs and comparison of bone sections from the sites of surgery. It proved difficult to select an appropriate dosage of indomethacin due to its high potential to induce GI ulceration and bleeding in dogs. In this experimental surgical model with an acute inflammation, neither phenylbutazone nor indomethacin showed impressive anti-inflammatory or analgesic properties. In the same model paracetamol has proved to significantly and more efficiently, reduce both swelling and pain without any noticeable adverse effects, and appears to be a better alternative than the two presently tested NSAID.     

Comparison of the effects of salicylic acid and ethephon with virus-induced hypersensitivity and acquired resistance in tobacco

The induction of a hypersensitive reaction in Samsun NN tobacco by tobacco mosaic virus (TMV) at 20°C leads to the development of both localized and systemic acquired resistance, and is associated with the appearance of pathogenesis-related proteins (PR's) and large increases in peroxidase activity and ethylene production. Salicylic acid (SA) induced a similar resistance in treated plant parts and occasionally also in untreated upper leaves of plants of which three lower leaves had been injected. SA also induced the same four PR's, but these were confined to the treated leaves. Thus, the connection between the presence of PR's and the reduction of TMV multiplication and spread may not be direct.In contrast to TMV, SA did not stimulate ethylene production and hardly increased peroxidase activity. Induction of acquired resistance and PR's by SA developed equally well at 20°C and at 32°C. However, pricking leaves with needles moistened with the ethylene-releasing compound ethephon mimicked TMV infection in inducing acquired resistance and PR's in both treated and untreated leaves at 20°C, but not at 32°C. Ethephon increased peroxidase activity at both temperatures, but only at 20°C dit it induce changes in both the anodic and the cathodic isoenzymes that were similar to those induced as a result of TMV infection. SA induced PR's and reduced TMV multiplication in Samsun tobacco, and inhibited virus spread in Samsun NN at 32°C.These observation indicate that neither the induction of PR's, nor the development of acquired resistance is temperature-sensitive. On the other hand, the effects of ethephon are temperature-sensitive in the same way as the hypersensitive response to TMV. It can thus be hypothesized that ethylene, produced naturally during the hypersensitive reaction of tobacco to TMV, leads to the temperature-sensitive synthesis or release of a presumably benzoic acid-type compound that functions as the natural inducer of PR's and acquired resistance. Although vanillic acid has been shown to accumulate in hypersensitively reacting tobacco leaves, it produced none of the effects of SA, and thus cannot be the natural inducer.Samenvatting Inductie van een overgevoeligheidsreactie in Samsun NN-tabak door tabaksmozaïekvirus (TMV) bij 20°C leidt tot de ontwikkeling van een verworven resistentie die zowel lokaal als systemisch werkzaam is, en gaat samen met het verschijnen van pathogenesis-related proteins (PR's) en sterke toename in de activitieit van peroxidase en de produktie van ethyleen. Salicylzuur (SA) induceerde een vergelijkbare resistentie in behandelde plantedelen en af en toe ook in niet behandelde bovenbladeren van planten waarvan drie onderbladeren waren ingespoten. SA induceerde ook dezelfde vier PR's, maar deze waren beperkt tot de behandelde bladeren. Er bestaat dus geen directe samenhang tussen de aanwezigheid van PR's en de remming van de vermeerdering en uitbreiding van TMV in de plant.In tegenstelling tot TMV stimuleerde SA de ethyleenproduktie niet en verhoogde het de peroxidaseactiviteit nauwelijks. Inductie van verworven resistentie en PR's door SA trad even goed op bij 32°C als bij 20°C. Net als infectie met TMV leidde aanprikken van bladeren met naalden die gedoopt waren in een oplossing van ethefon — waaruit in het blad ethyleen vrijkomt — echter tot inductie van verworven resistentie en PR's in zowel behandelde als onbehandelde bladeren bij 20°C, maar niet bij 32°C. Ethefon verhoogde de peroxidaseactiviteit bij beide temperaturen, maar alleen bij 20°C induceerde het veranderingen in zowel de anodische als de kathodische isoënzymen die vergelijkbaar waren met die welke geïnduceerd werden als gevolg van infectie met TMV. SA induceerde PR's en verminderde de vermenigvuldiging van TMV in Samsun tabak, en remde de uitbreiding van het virus in Samsun NN bij 32°C.Deze waarnemingen tonen dat noch de inductie van PR's, noch de ontwikkeling van verworven resistentie een temperatuurgevoelig proces is. Daarentegen zijn de effecten van ethefon op dezelfde wijze temperatuurgevoelig als de overgevoeligheidsreactie op TMV. Men kan daarom veronderstellen dat ethyleen, dat op natuurlijke wijze geproduceerd wordt tijdens de overgevoeligheidsreactie van tabak op TMV, aanleiding geeft tot een temperatuurgevoelig proces, namelijk de synthese of het vrijkomen van een verbinding, vermoedelijk een benzoëzuurderivaat, dat fungeert als de natuurlijke inductor van PR's en verworven resistentie. Hoewel is aangetoond dat vanillinezuur zich ophoopt in overgevoelig reagerende tabaksbladeren, veroorzaakte deze verbinding geen enkel van de effecten van SA. Vanillinezuur kan dus niet de natuurlijke inductor zijn.     

Effects of land ownership and landscape-level factors on rare-species richness in natural areas of southern Ontario,Canada

Surprisingly few studies have considered the extent to which the nature of the ownership of land is associated with differences in biodiversity. We analysed ownership and other landscape-level effects on rare-species richness for both globally- and regionally-rare biota (including birds, herpetofauna, butterflies, mammals, and plants) in 289 designated natural areas (NAs) in southern Ontario, Canada. Information about each NA −including area, number of plant communities, ownership status and details of species diversity were collected from published sources. Length of perimeter of NA, relative isolation, and an estimate of fragmentation were measured using image analysis and GIS techniques. NAs were in general relatively small, with mean area of 158 ha (median 85 ha, range from 0.9 to 1278 ha) for private NAs; public NAs had mean area of 132 ha (median 16 ha, range from 0.1 to 1481 ha). Mean number of plant communities was 4.6 (median 4, range 1- 13) at private NAs and 3.8 (median 3, range 1-16) at public NAs. Our results show that, of several landscape-level factors, area had the greatest effects on rare-species richness and other biotic indices. Effects of area were followed by effects of plant community diversity, however this was itself significantly affected by area and the extent of perimeter of the NA. Both these factors were followed by effects of ownership of the NA and by effects of isolation of the NA (represented by minimum distance to nearest NA and by number of NAs in 10 km radius). Other landscape- level factors did not appear to have overall significant effects. Variation in area accounted for 0.1% to 29% of variation in number of rare species, with lower values for globally-rare, than for regionally-rare taxa. For all biotic groups, public ownership of NAs was associated with significantly greater rare-species richness compared to private ownership, even after other factors such as area were controlled. For all globally-rare biota except butterflies, area of NA had greater effects on rare-species richness than did ownership. Richness of regionally- rare birds was more affected by plant community diversity than by area of NA. Number of recorded plant communities accounted from 2.1% of variation in number of globally-rare plant species to as high as 31% of variation in regionally-rare butterflies. The diversity of plant communities was itself influenced by total site area (accounting for 45% of variation), extent of elongation of the NA, and both external- and interior- edge perimeters. Public NAs had greatest numbers of rare biota and so should be a significant focus for conservation programs. Smaller, privately-owned patches of natural area dominate (by number and area) in this densely populated region and their significance should not be overlooked. This revised version was published online in July 2006 with corrections to the Cover Date.     

Predicting the spatial distribution of ground flora on large domains using a hierarchical Bayesian model

Accomodation of important sources of uncertainty in ecological models is essential to realistically predicting ecological processes. The purpose of this project is to develop a robust methodology for modeling natural processes on a landscape while accounting for the variability in a process by utilizing environmental and spatial random effects. A hierarchical Bayesian framework has allowed the simultaneous integration of these effects. This framework naturally assumes variables to be random and the posterior distribution of the model provides probabilistic information about the process. Two species in the genus Desmodium were used as examples to illustrate the utility of the model in Southeast Missouri, USA. In addition, two validation techniques were applied to evaluate the qualitative and quantitative characteristics of the predictions.This revised version was published online in May 2005 with corrections to the Cover Date.     

Landscape patterns as habitat predictors: building and testing models for cavity-nesting birds in the Uinta Mountains of Utah,USA

The ability to predict species occurrences quickly is often crucial for managers and conservation biologists with limited time and funds. We used measured associations with landscape patterns to build accurate predictive habitat models that were quickly and easily applied (i.e., required no additional data collection in the field to make predictions). We used classification trees (a nonparametric alternative to discriminant function analysis, logistic regression, and other generalized linear models) to model nesting habitat of red-naped sapsuckers (Sphyrapicus nuchalis), northern flickers (Colaptes auratus),tree swallows (Tachycineta bicolor), and mountain chickadees (Parus gambeli) in the Uinta Mountains of northeastern Utah, USA. We then tested the predictive capability of the models with independent data collected in the field the following year. The models built for the northern flicker, red-naped sapsucker, and tree swallow were relatively accurate (84%, 80%, and 75% nests correctly classified,respectively)compared to the models for the mountain chickadee (50% nests correctly classified). All four models were more selective than a null model that predicted habitat based solely on a gross association with aspen forests. We conclude that associations with landscape patterns can be used to build relatively accurate, easy to use, predictive models for some species. Our results stress, however, that both selecting the proper scale at which to assess landscape associations and empirically testing the models derived from those associations are crucial for building useful predictive models. This revised version was published online in July 2006 with corrections to the Cover Date.     

纳米微粒材料生物学活性研究进展

综述了纳米微粒的生物学效应及其免疫调节、抗菌、抗肿瘤等多种生物学活性.     

利用体外培养法建立饲料营养成分与瘤胃丙酸产量的回归模型

根据美国康乃尔净碳水化合物和蛋白质体系 (CNCPS) ,分析测定了 4类 2 4种饲料的营养成分 ,利用体外批次培养技术测定了它们在体外培养一定时间后的丙酸产量 ,并由此建立了饲料中产丙酸的营养成分和瘤胃丙酸产量的回归方程