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.     

土壤中根皮苷和根皮素对桃幼苗的影响

以一年生桃嫁接苗为试材,在盆栽条件下研究了苹果园土壤中特征酚酸类物质——根皮苷和根皮素对桃苗生物量、根系活力、根系保护性酶活性和MDA含量的影响。结果表明,根皮苷对桃幼苗的伤害显著,与对照相比,鲜质量、干质量分别降低了16.66%和21.58%,根系活力降低了33.04%,SOD、POD活性分别降低了40.80%和31.10%,MDA含量提高了116.34%。根皮素对桃苗的影响不大。高锰酸钾处理明显缓解了根皮苷对桃苗的伤害,苹果园土壤中的根皮苷含量降低了57.80%,提高了桃苗的生物量、根系活力和保护性酶活性,降低了MDA含量。综上,老龄苹果园土壤实测含量的根皮苷(0.343mg·kg~(-1))可降低桃苗的生物量,适量的高锰酸钾能缓解根皮苷的伤害作用。     

处理主干和主枝对光皮树幼树早花早实的促进效果

对3年生光皮树幼树,采用环割倒贴皮、铁丝绞缢、绳索绞缢、环刻4种人工造伤方法分别对其主干和主枝进行处理.结果表明:4种处理方法对树干直径和冠幅生长的影响差异不显著;铁丝绞缢主枝法处理,其树高及开花株数和开花数量都与其他处理存在显著差异;铁丝绞缢主枝与铁丝绞缢主干法促进开花的效果差异不显著.     

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.     

不同温度下TMV侵染枯斑三生烟的LncRNA差异表达

【目的】 筛选不同温度下烟草花叶病毒（Tobacco mosaic virus,TMV）侵染后枯斑三生烟（Nicotiana tabacum var. Samsun NN）差异表达的长链非编码RNA（long non-coding RNA,lncRNA）,研究lncRNA在枯斑三生烟抗性反应中的作用。【方法】 N基因的温度敏感性使枯斑三生烟在25℃时具备对TMV的抗性、在31℃抗性丧失,在这两个温度条件下对枯斑三生烟接种TMV和磷酸盐缓冲盐水（phosphate buffered saline,PBS）,48 h后提取系统叶总RNA,构建链特异性文库后进行深度测序。对测序结果进行过滤后利用HTSeq将有效数据与近缘品种TN90（N. tabacum var. TN90）基因组比对,筛选得到lncRNA后利用FPKM法估计lncRNA的表达水平。通过edgeR筛选差异表达lncRNA（differentially expressed lncRNA,DElncRNA）,并利用qRT-PCR技术对这一结果进行验证。通过共定位及共表达分析预测DElncRNA的靶基因,通过参考基因组注释、GO和KEGG富集分析研究靶基因的功能。【结果】 4个处理共12个样本经lncRNA-seq各测得约8 000万条clean reads,共获得4 737条已知lncRNA、40 169条新lncRNA。其中64个lncRNA在不同温度条件下TMV侵染后存在差异表达,qRT-PCR测定结果显示这些lncRNA的测序正确率在80%左右,表明本研究所得测序数据具备较高的可信度。对DElncRNA进行靶基因预测,发现一些基因同时被25℃下调和31℃上调的DElncRNA靶向。靶基因注释功能丰富,主要参与植物抗病、激素和代谢等生理过程。部分可能与激素通路相关的lncRNA,在25℃下TMV侵染时呈现下调趋势,而在31℃下TMV侵染则呈现上调趋势。GO富集分析显示靶基因主要参与构成膜、囊泡等组分,具备钙、钾离子通道抑制剂活性等分子功能,使相应离子得以转运引发随后的反应,同时也参与发病、抗原加工和呈现、细胞分裂素代谢等生理过程。KEGG分析发现靶基因显著富集在植物激素信号转导通路,25℃下调和31℃上调的DElncRNA靶基因同时富集在激素信号传导、ABC运输蛋白、苯丙烷类生物合成等通路。【结论】 不同温度（25℃和31℃）条件下TMV侵染枯斑三生烟后,长链非编码RNA差异表达,DElncRNA通过作用于激素信号传导、物质转运等过程参与寄主系统获得性抗性反应。研究结果可为揭示植物系统获得性抗性中lncRNA的调控功能以及新型抗病毒技术开发提供依据。     

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.