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 aqueous extracts and decomposition of Mikania micrantha H.B.K. debris on selected agronomic crops

Laboratory and greenhouse experiments were conducted to determine the effects of aqueous extract and the debris of Mile-a-Minute ( Mikania micrantha H.B.K.) on the germination and growth of four test species, viz. tomato ( Lycopersicon esculentum Mill.), Chinese cabbage ( Brassica chinensis L.), corn ( Zea mays L.) and long bean ( Vigna sesquipedalis L.). Germination percentage, radicle length and fresh weight of two crops, Chinese cabbage and tomato, decreased progressively when plants were exposed to increasing concentrations (12.5, 25, 37.5 and 50 g L⁻¹) of aqueous extract of Mikania , but did not affect those of corn and long bean seedlings. The emergence of tomato and Chinese cabbage was greatly reduced when Mikania debris was incorporated into the soil, irrespective of the amount of debris and the decomposition period. In contrast, the emergence of corn and long bean seedlings was not affected. The application of fertilizer (NPK 15 : 15 : 15) enhanced the fresh weight of all seedlings tested as compared with those not supplied with the fertilizer. Four compounds were identified in the leaf extract of Mikania , viz. caffeic acid, p -hydroxybenzaldehyde, resorcinol and vanillic acid.     

Summer drought decreases Leymus chinensis productivity through constraining the bud,tiller and shoot production

Extreme drought events can directly decrease productivity in perennial grasslands. However, for rhizomatous perennial grasses it remains unknown how drought events influence the belowground bud bank which determines future productivity. Ninety‐day‐long drought events imposed on Leymus chinensis, a rhizomatous perennial grass, caused a 41% decrease in the aboveground biomass and a 28% decrease in belowground biomass. Aboveground biomass decreased due to decrease in both the parent and the daughter shoot biomass. The decreases in daughter shoot biomass were due to reductions in both the shoot number and each individual shoot weight. Most importantly, drought decreased the bud bank density by 56%. In addition, drought induced a bud allocation change that decreased by 41% the proportion of buds that developed into shoots and a 41% increase in the buds that developed into rhizomes. Above results were supported by our field experiment with watering treatments. Thus, a 90‐day‐long summer drought event decreases not only current productivity but also future productivity, because the drought reduces the absolute bud number. However, plasticity in plant development does partly compensate for this reduction in bud number by increasing bud development into rhizomes, which increases the relative allocation of buds into future shoots, at the cost of a decrease in current shoots.     

Soil organic and inorganic carbon sequestration by consecutive biochar application: Results from a decade field experiment

Biochar addition can expand soil organic carbon (SOC) stock and has potential ability in mitigating climate change. Also, some incubation experiments have shown that biochar can increase soil inorganic carbon (SIC) contents. However, there is no direct evidence for this from the field experiment. In order to make up the sparseness of available data resulting from the long‐term effect of biochar amendment on soil carbon fractions, here we detected the contents and stocks of the bulk SIC and SOC fractions based on a 10‐year field experiment of consecutive biochar application in Shandong Province, China. There are three biochar treatments as no‐biochar (control), and biochar application at 4.5 Mg ha^?1 year^?1 (B4.5) and 9.0 Mg ha^?1 year^?1 (B9.0), respectively. The results showed that biochar application significantly enhanced SIC content (3.2%–24.3%), >53 μm particulate organic carbon content (POC, 38.2%–166.2%) and total soil organic carbon content (15.8%–82.2%), compared with the no‐biochar control. However, <53 μm silt–clay‐associated organic carbon (SCOC) content was significantly decreased (14%–27%) under the B9.0 treatment. Our study provides the direct field evidence that SIC contributed to carbon sequestration after the biochar application, and indicates that the applied biochar was allocated mainly in POC fraction. Further, the decreased SCOC and increased microbial biomass carbon contents observed in field suggest that the biochar application might exert a positive priming effect on native soil organic carbon.     

The optimal nutrition of maize in the hungarian national long‐term field experimental network

In Hungary, maize is grown on 1 million ha and occupies more than 20% of the arable land. The rich assortment of maize cultivars of different vegetation periods and different responses to nutritional effects, water supply etc. gives the growers the possibility to choose the cultivars suiting best the site characteristics (Jolânkai et al. 1999). Among the cereals maize has the highest genetical potential. To utilize its yield and quality potential, soil types of high nutrient content and regular nutrient supply are required (Gyõrffy, 1979). Both over‐ and under‐fertilization have an unfavourable effect on the yield and quality of maize (Debreczeni, 1985). Crops can be supplied with the appropriate nutrient amounts only with the knowledge of soil characteristics in the different agro‐ecological regions (nutrient content, water supply, soil compactness, pH, nutrient supplying capacity etc.). In Hungary, a network of long‐term field fertilization trials with uniform fertilizer treatments has been maintained at nine experimental sites representing different agro‐ecological regions of the country. This experimental network gives a basis to test the nutrient responses of our main crops and calibrate their optimal nutrient supply (Kismányoky, 1991).     

lncRNA作为竞争性内源分子的作用机制及研究进展

竞争性内源RNA （competing endogenous RNA,ceRNA）假说提出具有相同短序列非编码微小（microRNA,miRNA）应答元件（microRNA response element,MRE）的转录物通过竞争的方式结合miRNA,从而影响转录物的表达水平。ceRNA假说颠覆了miRNA与靶基因单向调控的传统观念,在RNA调控网络中具有重要的生物学意义。在众多转录物中,长链非编码RNA （long non-coding RNA,lncRNA）是一类序列长度超过200个核苷酸的非编码RNA,对lncRNA的研究涉及到遗传、分子生物、基因调控、疾病（癌症、神经系统疾病等）等领域。miRNA与lncRNA形成了一个相互作用的调控网络,lncRNA可作为ceRNA抑制miRNA的功能,从而影响后续基因的表达。近年来,随着生物信息学技术的发展,科研人员发现ceRNA作用机制不仅涉及到人类癌症疾病,而且在各种复杂动物的肌细胞分化、脂肪细胞分化和颗粒细胞凋亡等生物过程中也发挥重要的调控作用。作者追溯了ceRNA调控机制,分析了ceRNA网络调控的影响因素,综述了ceRNA在不同动物中调控miRNA的研究进展,为进一步研究lncRNA与miRNA的调控网络提供参考,为畜牧业发展及复杂动物疾病治疗提供新的思路。     

Full Aero-elastic Bridge Model Design of Long Span Arch Bridge

Aero-elastic model design is the precondition of full bridge aero-elastic model tunnel tests. The full aero-elastic bridge model design of long span arch bridge is discussed. The effect on the model design of different transverse rod space and bend stiff is analyzed in detail. Different scheme need to be designed according to the transverse rod stiff. Considering the changing section dimensional arches, the method of projecting the spatial arches to the plane arches, then designing the plane arches, at last projecting the plane arches to the spatial arches is proposed at first. The results show that the method is effective.     

绿藤长茄新品种“慈茄2号”选育初探

在慈溪市白沙路街道现代农业示范园区,以韩家路黑藤茄为母本,以天元长茄为父本,杂交而产生变异杂合体,再通过系统选育方法选育成了绿藤长茄新品种——慈茄2号。其表现中熟,定植到采收40 d左右,自开花到商品嫩果采收18 d左右,全生育期130 d;茎、叶、果皮均为绿色,果实长条形,呈弯曲状;长势旺盛,耐热、耐寒、耐涝,连续结果能力强,产量高,品质好。     

基于WT-CNN-LSTM的溶解氧含量预测模型

溶解氧（Dissolved oxygen, DO）含量是影响水产养殖产量的重要因素之一,具有时序性、不稳定性和非线性等特点,且其影响因子过多、存在复杂的耦合关系,难以实现精准预测。针对传统长短时记忆神经网络（Long short term memory, LSTM）预测模型易引入冗余数据,且在训练过长序列时会出现梯度消失现象,从而不能捕捉因子间长期的依赖性问题,提出了基于小波变换（Wavelet transform, WT）、卷积神经网络（Convolutional neural network, CNN）和LSTM的溶解氧含量预测模型。首先,使用WT降低数据噪声;然后,使用CNN深度挖掘各变量之间的潜在关系;最后,利用LSTM的时序性预测2h后的水产养殖溶解氧含量。结果表明,本文提出的WT-CNN-LSTM模型预测效果良好,其平均绝对误差、均方根误差和决定系数分别为0.138、0.229和0.954,比传统LSTM模型分别优化了28.87%、21.03%和4.61%。