Implicit Valuation of Non-Market Benefits in Even-Aged Forest Management

Choosing the optimal harvesting time in multiple-use, even-aged forest management is an important but difficult problem. The usual formulation of the problem requires explicit knowledge of the value of the timber, plus the value of the other, non-timber and mainly non-market values. The latter are notoriously difficult to measure. This paper develops a harvesting rule that depends only implicitly on the flow of non-market values. The rule, dubbed the implicit value formula, gives the minimum stream of non-market values that would induce a landowner to adopt a given rotation length. Since harvesting decisions must be made with or without information on non-market values, the implicit value formula can provide guidance to forest managers by putting a lower bound on the non-market values for every rotation length. As a demonstration, implicit non-market values are calculated for Douglas fir. The implicit value formula indicates that preserving a forest of Douglas fir beyond the optimal rotation is much more expensive than harvesting it an equivalent length of time before the optimal rotation.     

The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States

The European Union Commission has proposed using consolidated base taxation and formulary apportionment to tax the EU-source income of multinational companies. This paper examines US state experience with a similar approach. Despite some positive lessons, especially the need to consolidate income of affiliated companies, lessons are mostly negative, especially regarding the choice of apportionment formula, the use of economic criteria to define the group whose income is to be consolidated, and complexity caused by lack of uniformity. US experience says nothing about using value added to apportion income—an approach that is conceptually attractive, but subject to transfer pricing problems.     

债券到期收益率简便计算公式的改进

在对计算到期收益率(YTM)简便计算公式进行的数学推导基础上,将式中购买价格与面值的平均值作为考虑资金时间价值的投资额,改为用两者的加权平均值作为考虑资金时间价值的投资额,从而给出了一个改进的简便计算公式。通过实例对两种简便计算公式进行了比较,结果表明,改进后的简便计算公式误差更小。     

谈无形资产的摊销方法

无形资产的摊销方法的确定应充分考虑自身的特性,如其在创造经济利益方面的不确定性、科技进步型无形资产的效益龄加速递减、时效性大、减值准备的计提困难等。为此,科技进步型资产应采用加速摊销法,一方面可以体现谨慎性原则,增强会计信息的可信度;另一方面,可以在无形资产的使用早期多计提费用,有利于高科技的更新换代。     

边界函数估计式的改进

该文研究边界函数的上界，改进了已有结果。     

基于UPLC指纹图谱的西洋参饮片、标准汤剂、配方颗粒的质量相关性研究

为了实现西洋参配方颗粒全生产过程的质量控制,采用超高效液相色谱法(UPLC)对其饮片、标准汤剂和配方颗粒的指纹图谱和量质传递进行了相关性研究。采用UPLC法测定18批西洋参饮片、标准汤剂、3批配方颗粒的指纹图谱、人参皂苷Rg₁,Re, Rb₁总量,以K值和各已知成分的转移率作为量值传递的评价指标,结合相似度评价法研究三者的相关性。结果表明：西洋参饮片、标准汤剂、配方颗粒指纹图谱均呈现8个共有特征峰,并指认出5个成分,三者的指纹图谱与相应对照指纹图谱及三者对照指纹图谱的相似度均大于0.95,人参皂苷Rg₁,Re, Rb₁的转移率及K值趋势一致,量值传递稳定。西洋参饮片、标准汤剂、配方颗粒的化学成分基本一致,三者具有良好的相关性。研究所得可对西洋参配方颗粒的质量标准研究提供实验及理论支持,并为后续以标准汤剂为基准的配方颗粒或经典方制剂质量控制提供了参考依据。     

高膳食纤维濑粉工艺及特性研究

为研究高膳食纤维濑粉的最佳工艺,本试验以大米粉和玉米粉为主要原料,菊粉和魔芋胶为辅料,通过单因素试验和正交试验对濑粉配方进行优化。结果表明,高膳食纤维濑粉的工艺参数为大米粉∶玉米粉=1∶4、菊粉添加量6.5%、魔芋胶添加量2%,测定最优组的濑粉与纯大米制作的濑粉的理化指标,经比较得出高膳食纤维濑粉的品质更佳。     

紫薯燕麦速食杂粮粉配方优化设计分析

在当前社会背景下,人们对饮食结构与营养的关注程度不断提升,速食杂粮粉兼顾保健、食疗双重功效而深受广大消费者欢迎。基于此,本研究选用紫薯、燕麦、小米和大豆为主要杂粮材料,根据不同配比划分为9个实验组别,通过感官评定、产品指标(保水性、溶解率、膨胀率、凝沉率和透光率)测定了解不同配比组合下的产品品质,确定杂粮粉配方。结果表明,紫薯、燕麦、小米和大豆比例为25∶45∶15∶15时,制得的速食杂粮粉品质良好,适宜食用。     

瓜蒌配方颗粒指纹图谱研究

为了全面反映瓜蒌配方颗粒所含多种组分,明确瓜蒌配方颗粒HPLC指纹图谱的测定方法,对10批瓜蒌配方颗粒进行了HPLC指纹图谱测定及相似度评价。采用HPLC方法,色谱柱为GL Sciences公司InertSustain AQ-C_(18)柱(4.6 nm×250 nm,5μm),以甲醇-0.1%甲酸水溶液为流动相,梯度洗脱,检测波长为260 nm,流速为0.8 mL/min,柱温为25℃,对瓜蒌配方颗粒指纹图谱测定结果进行了相似度评价。结果表明,10批瓜蒌配方颗粒指纹图谱中呈现16个共有峰,相似度均大于0.960,表明瓜蒌配方颗粒具有良好的一致性;此外,在16个共有峰中指认出腺嘌呤、尿苷2个化学成分。瓜蒌配方颗粒指纹图谱反映了瓜蒌配方颗粒的多组分面貌,可为瓜蒌配方颗粒的多组分质量控制提供参考依据。     

创新与保护行为的空间理论

根据勒温的行为公式得出创新行为公式,进而提出了创新与保护行为的空间理论,并由此提出了解决创新与保护问题的新途径。