巴中市农田土壤重金属分布及生态风险评价

[目的]通过测定秦巴山区巴中市农田土壤中镉(Cd)、铅(Pb)、锌(Zn)3种重金属元素的含量及分布特征,为农田重金属防治科学决策的制定提供数据支撑。[方法]文章采用内梅罗指数和潜在生态风险指数来综合评价巴中市土壤重金属污染状况。[结果]巴中市农田土壤锌平均含量比四川省丘陵地区背景值高6.78%,而镉和铅含量均未超出其背景值,总体评价良好,但各检测点之间差异较大,镉含量最多超出背景值5.7倍。内梅罗指数评价结果显示,全市平均综合污染指数为1.10,接近清洁状态。潜在生态风险指数评价结果显示,其最小值为15.94,最大值为177.74,平均值为35.38。[结论]巴中市农田土壤重金属污染状况基本处于低度风险级别,但各地块污染程度不尽一致,应因地制宜,采取适当措施治理土壤污染。     

ROFIBUS现场总线在彩涂板生产线中的研究与实践

现今,我国的彩色涂层钢板的生产已经有了一定的发展,但是其生产水平还是比较低下,不能满足现代社会产业发展理念的需求,不能满足低碳发展、可持续发展的价值理念,PROFIBUS现场总线技术在生产中极大地满足了企业对彩涂板生产的需求。     

Wilhelm Röpke and Richard C. Koo On Secondary Deflations and Balance Sheet Recessions

The concept of a ‘secondary deflation’ was developed in the 1930s by the German economist Wilhelm Röpke, who saw it as something different from a normal depression. While a primary deflation is a necessary reaction to the inflation from a boom period, a secondary deflation is independent and economically purposeless. Röpke argued that secondary depressions occurred in the US, Germany, France and Switzerland during the 1930s, but was vague on what made them follow primary depressions. Recently, the Taiwanese–American economist Richard C. Koo has claimed to have discovered the ‘Holy Grail of macroeconomics’, that is, what made the Great Depression so deep and long. During the Great Depression, the bursting of the asset price bubble resulted in private sectors having more debt than assets; as they shifted from maximising profits to minimising debt, the consequent debt deflation shrank the economy. According to Koo, Western economies today are suffering from a similar ‘balance sheet recession’. Strengthened by the notion of a balance sheet recession, Röpke's long‐lost insights might advance our understanding of the business cycle in general and the present crisis in the US and the Eurozone in particular.     

农田污染对粮食生产的影响研究——以四川为例

作为农业生产的根本,农田质量对于粮食生产而言至关重要,因此农田污染的相关防治已经成为我国农业可持续发展、农产品安全以及我国生态环境保护的重要措施。目前我国农田污染主要特征为农田污染物成分复杂,农田污染程度不断扩大。同时由于农田污染导致土壤肥力下降进而导致相关农作物的产量以及品质不断下降。文章以四川省为例,探究农田污染对粮食生产的影响,结果发现,目前四川省农田污染主要来源于农药化肥的不合理使用,水体以及土壤受工业废水污染严重,畜牧业废弃物污染等。农田污染导致可耕种土地面积不断减少,粮食生产受到严重影响。基于此,该文针对四川省农田污染现状提出农田污染综合立体防控策略,并在此基础上通过合理规划农业生产,减少农药化肥使用量,提高生物防治在病虫害防治当中的比例等措施减少农田污染对粮食生产的影响,以期为我国农田保护以及粮食生产提供一定的理论以及政策依据。     

矿产开发产生的负债与核算

鉴于负债的确认和核算是自然资源资产负债表编制的重点和难点,文章以国内外矿产资源资产负债的存在及其表现为线索进行分析与探讨,研究矿产资源开发产生负债运行机理和负债核算范围及内容等,揭示出矿产资源在其负外部性作用下形成负债的机理,并根据负外部性效应将矿产资源开发产生的负债划分为耗竭性负债、生态环境负债和安全负债,同时将耗竭性负债、生态环境负债和安全负债的核算范围与现有法律法规相衔接,提高负债核算的可操作性和可推广性,为自然资源资产负债表编制和维护国家所有者权益提供技术支撑。     

水资源资产负债表编制主体及作用研究

从水资源资产负债表编制及水资源资产管理的需求出发,探讨了现行以区域为主体编制水资源资产负债表的局限。在此基础上,根据我国的水行政管理体制,从国家(水利工程管理部门、河道及流域)、区域、企业3个层面出发,系统探索多元水资源资产负债表编制主体,并从反映水资源资产开发与管理目标、揭示水资源资产供给与需求之间的关系、提升水资源资产化水平、决策区域未来产业规划及发展方向等方面分析不同主体编制水资源资产负债表的作用。该研究有利于进一步推动水资源资产负债表的编制工作,满足提升我国水资源资产化管理水平、完善国民经济核算体系、引入领导干部自然资源资产离任审计及生态文明建设的需求。     

校徽的雕铣加工

由于校徽比较薄,难以用一般机用台虎钳加持进行雕刻(铣削)加工。设计并制作一个夹具,以夹持工件,完成校徽的铣削加工。     

水资源会计制度在秦巴山区的实现研究

自然资产负债表是自然资源管理研究的一个新方向,水资源会计是自然资产负债表的一个重要范围,水资源会计是从资产负债表的角度来分析和统计水资源。研究对水资源会计在国内外研究发展进行了回顾,分析了在中国开展水资源会计理论与应用研究的必要性。研究进一步对水资源会计的理论构架从会计目标、会计主题和会计理论等进行了探讨,明确了水资源会计容易混淆的概念。结合秦巴山区的情况,提出在秦巴山区实现水资源会计的具体步骤。     

On the conceptual foundations of financial reporting

Standard setters advocate a balance sheet approach to financial reporting, which views assets and liabilities as primary, and income as just the derivative change in net assets. This paper argues that income is conceptually and practically better described as ‘adjusted net cash flows,’ where the adjustments are the accounting accruals. One proof of that is seen in the existence of whole accounting systems like tax accounting and national income accounting, which emphasize the determination of income but have no balance sheets. The paper also argues that an income-based approach to financial reporting is by nature better suited to reflect the success of advancing cash to earn more cash, which defines what for-profit entities do. There are two main features of the income-based approach. One is attention on the cash flows as the natural foundation for financial reporting because they are precisely determined, and provide a clear link to firm valuation. The other is attention on the accounting accruals, which serve to adjust the raw cash flows to better show the current success of investing cash to ultimately earn more cash. Specifically, the paper argues for revenue recognition which is close to current practice, and for expense recognition which is aligned with the matching principle.     

中国主要贵金属资源利用及关键性评估

贵金属资源同时具备工业属性和金融属性，不仅关系着国民经济的发展，更关系着国家的金融安全和国防安全。中国经济的发展带动了矿产资源需求的增加，对贵金属的需求量也是全球之最。本文参照欧盟的关键性矩阵研究，从经济重要性和供应风险两个维度，对金、银、铂、钯4种贵金属的供应风险开展研究，得到了中国贵金属的关键性矩阵，综合来看，4种贵金属的经济重要性由大到小的顺序为金>银>铂> 钯，供应风险由大到小的顺序为银>钯>铂>金。