营业税改征增值税的税率评估——基于可计算一般均衡模型的研究

营业税改征增值税是完善我国税制的一个重要举措，确定各个产业部门改征增值税后的税率是其中一个关键的环节。运用可计算一般均衡模型可以评估营业税改征增值税之后不同税率的选择对宏观经济和产业结构的影响。政策模拟的结果显示，目前正在实施的营业税改征增值税的试点方案权衡了对财政收入和经济增长以及经济结构的影响，是对经济运行影响较小的稳健选择。     

An experimental study of charcoal degradation in a boreal forest

Degradation rates of pyrogenic carbon (PyC) under natural environmental conditions are largely unknown. Here we present results from a field experiment monitoring the change in mass, C- and N concentrations of a variety of charcoal types in a Norwegian boreal forest over a period of 20 months. The charcoal types represent different feedstock tree species, production temperature regimes, and placements in the forest, i.e. above ground, in the humus layer or in contact with the mineral subsoil. The types of charcoal had different initial C concentrations mainly depending on their production temperature. Nevertheless, all types of charcoal at all placements in the forest showed an initial drop in their C concentrations, which subsequently rose back to reach near initial values in part of the charcoal types. In part of the charcoal types, N concentrations decreased throughout the experiment, exhibiting considerable variation among feedstock species, production temperature regime, and placements in the forest. C/N ratios rose especially in charcoal made from wood of Scots pine (Pinus sylvestris L.), and charcoal that had been stored in contact with the mineral subsoil showed the most rapid mass gain. Our results confirm the important influence of production temperature and feedstock type on the degradation of charcoal, but they also show that microbial activity and environmental conditions play significant roles in charcoal degradation and thus for the fate of pyrogenic carbon under natural conditions.     

玉米不同自交系幼苗光合对 UV-B 辐射增强的响应

为了探讨玉米不同自交系对UV-B辐射增强的响应，在摸拟光照培养条件下，研究了增强UV-B辐射对玉米不同自交系气体交换参数的影响。结果表明，五叶期UV-B辐射处理6 d后，供试的48个自交系中近一半以上材料的幼苗叶片光合速率、气孔导度和蒸腾速率显著降低10％以上，其材料比例分别为64．6％，47．9％，54．2％；而有62.5％的材料胞间CO2浓度表现为显著增加；相关分析发现，气孔导度与蒸腾速率对UV-B辐射增强的响应值间存在极显著正相关关系；根据气体交换参数对UV-B辐射增强的响应程度将48个材料分成6类，其中对增强UV-B辐射反应比较敏感的材料和能够忍耐UV-B辐射增强的材料均占12．5％。说明玉米不同自交系幼苗叶片气体交换参数对UV-B辐射增强反应敏感程度具有显著的基因型差异，从中能够筛选出对UV-B辐射增强反应敏感和有忍耐能力的材料。     

Carrier rate of the c.235G>C mutation in the bovine isoleucyl-tRNA synthetase (IARS) gene of Japanese Black cows at Kagoshima prefecture, Japan,and analysis of the metabolic profiling and reproductive performance of heterozygous cows

Bovine isoleucyl-tRNA synthetase (IARS) disorder, a major cause of weak calf syndrome, is caused by a homozygous missense (c.235G>C) mutation in the bovine IARS gene of Japanese Black (JB) cattle, which was identified in 2013. However, the extent to which the carrier rate has changed at Kagoshima prefecture, Japan, and whether the carrier status is associated with any clinical or reproductive problems, have yet to be ascertained. In this study, using a real-time polymerase chain reaction-based genotyping assay, we determined the carrier rate in a regional JB cow population at Kagoshima prefecture. Comparative analyses were performed on the metabolic profile test (MPT) results and reproductive performance data obtained for heterozygous carrier and homozygous wild-type cows. In 2009 and 2018, DNA samples were collected from 130 and 462 clinically healthy JB cows, respectively, in Kagoshima prefecture. MPT results and reproductive performance data were evaluated for 62 cows, comprising four heterozygous carriers and 58 wild-type cows. Genotyping revealed that the carrier rate was 6.9% in 2009 and 1.5% in 2018, the difference of which was statistically significant (P<0.005). There were no statistically significant differences between the carrier and wild-type cows with respect to either MPT results or reproductive performance, indicating that the carrier cows have necessary IARS activity to maintain minimal health and reproductive potential.     

0~4周龄云岭红肉鸡赖氨酸适宜需要量的研究

试验通过分析饲粮不同赖氨酸水平对云岭红肉鸡生长性能、氮沉积率及血液生化指标的影响,确定云岭红肉鸡饲粮赖氨酸的适宜需要量。采用单因素试验设计,将180只健康状况良好、体重相近的1日龄云岭红肉鸡随机分为5个处理组,每组3个重复,每个重复12只鸡。5组试验鸡饲喂的饲粮赖氨酸水平分别为0.85%、0.95%、1.05%、1.15%、1.25%。结果表明:赖氨酸水平对试验鸡的期末体重、全期增重、平均日增重及料重比有显著影响(P<0.05),当赖氨酸水平为1.15%时期末体重最大739.21 g,全期增重最大701.66 g,平均日增重最大24.19 g,料重比最低1.68。不同赖氨酸水平对丝氨酸、甘氨酸和组氨酸的表观代谢率影响显著(P<0.05)。对血清总氨基酸和血清尿素氮影响显著(P<0.05)。研究表明,0~4周龄云岭红肉鸡适宜赖氨酸水平最适量为1.15%。     

青藏高原典型高寒荒漠生长季蒸散及水分消耗特征研究

为探究青藏高原典型高寒荒漠下垫面水分消耗规律,以2019年青藏高原典型高寒荒漠地区沱沱河站监测的涡动数据和微气象数据为基础,分析不同时间尺度蒸散值的变化特征和下垫面水分消耗特征,研究结果表明：小时平均蒸散发量最大值出现在14—15时,达0.46 mm·h^-1;日蒸散值最大值出现在7月7日,为8.58 mm·d^-1,最小值出现在4月2日,为0.30 mm·d^-1;整个生长季蒸散值呈先增加后减小趋势,其中7月份最大,为120.68 mm,4月份最小,为64.80 mm;生长季总蒸散发量为581.15 mm,平均每天蒸散4.01 mm。整个生长季累计降水量为235.70 mm,蒸散发量与降水量（Precipitation,Pr）的差值（The difference between ET and Precipitation,IETP）显示,2019年青藏高原典型高寒荒漠植被生长季（4—8月）水汽交换以下垫面水分消耗为主。     

Effect of relationships among clinical mastitis incidence,reproductive performance,and culling rate on the lifetime of dairy cows at Hiroshima University Farm

Farm managers' decision to cull dairy cows is based on the cows' milk production, history of disorder(s), and reproductive performance, each of which affects dairy cows' lifetime (herd life and productive lifespan). We investigated the relationships among the incidence of clinical mastitis (CM), the reproductive performance, and the culling rate. We also assessed the effects of these relationships on the lifetimes of dairy cows, using the records made before and after the introduction of an automatic milking system (AMS) at Hiroshima University Farm. Milk yield, CM incidence density, and culling rate of dairy cows increased after the AMS introduction. The CM incidence was associated with an elongation of the calving interval in cows with the same parity. CM in the 1st parity might have caused the reductions of the cows' lifetime and their parity at culling. A higher age at first calving (AFC) was associated with an increase in culling rate but did not lead to a significant decrease in lifetime. Investigations of the factors mediating CM in the 1st parity or AFC with CM incidence or culling rate in the later stages might contribute to the control of lifetime of dairy cows.     

凉茶渣的黑曲霉发酵工艺和抗氧化活性研究

为促进凉茶渣在畜牧业中的资源化利用,本研究以黑曲霉为菌种固态发酵凉茶渣,首先在单因素试验条件下考察了时间、温度、含水量、浸泡液pH、氮源和碳源对凉茶渣降解率和产物pH的影响;再根据单因素试验结果和规模化生产实际需要,以4%硫酸铵为氮源,2%葡萄糖为碳源,以降解率为考察指标,通过正交试验优化发酵工艺;并通过检测超氧自由基清除率、羟基自由基清除率和1,1-二苯基-2-三硝基苯肼（DPPH）自由基清除率,评价凉茶渣在最优工艺条件下发酵前后抗氧化活性的变化。结果发现,含水量为60%,浸泡液pH为9.0,31℃发酵168 h是凉茶渣的最佳发酵工艺参数。最佳工艺条件下凉茶渣的降解率为25.23%,发酵产物pH为4.53。当凉茶渣发酵前水提液浓度为24 mg/mL时,超氧自由基清除率为43.56%,羟基自由基清除率为47.06%,DPPH自由基清除率为90.71%;当最优条件下发酵产物水提液浓度24 mg/mL时,超氧自由基清除率为30.77%,羟基自由基清除率为95.63%,DPPH自由基清除率为87.36%。本试验结果表明,黑曲霉是适宜的凉茶渣发酵菌种,且凉茶渣经过黑曲霉发酵后具有良好的抗氧化活性。     

非充分灌溉条件下水稻生长发育及生理机制研究

本文以水稻非充分灌溉试验的大量实测资料为基础，分析了水分胁迫对水稻主要形态指标、生理机制及产量的影响，对非充分灌溉条件下水稻所持有的生理机制进行了较细致的研究。研究结果对于指导有效、省水的稻田灌溉具有重要意义。     

披碱草气体交换参数对土壤水分条件的响应

通过灌区试验研究,探讨了披碱草(Elymus dahuricus Turcz)不同土壤水分条件下蒸腾速率、净光合速率、气孔导度、胞间CO2浓度、叶面温度、水蒸汽浓度差的日变化规律,分析了蒸腾速率与气体交换特征参数的关系。试验结果表明:光合速率、蒸腾速率随着土壤含水量的降低而下降;蒸腾速率、净光合速率、气孔导度、水蒸汽浓度差在自然状态和充分供水状态下均呈双峰曲线特征,蒸腾速率、净光合速率、在凋萎缺水状态下出现三峰特征;胞间CO2浓度的日变化规律与蒸腾速率、净光合速率的日变化规律相反,呈W型;蒸腾速率与水蒸汽浓度差的相关度极高,线性关系明显。