Study on Mineral Rights Valuation for Financial Reporting

企业矿业权资产的重要特点是其形成过程中的支出与其当前价值的巨大背离，从而造成企业历史成本计量下的矿业权资产账面价值与矿业权资产的真实价值差异巨大，使得矿业权会计信息对决策缺乏有用性。资产的公允价值相对于历史成本而言，具有较强的价值相关性。矿业权资产采用公允价值计量有利于提高其价值相关性，有利于反映矿业企业真实的财务状况和经营成果。 开展以财务报告为目的的矿业权评估是获取矿业权公允价值的重要途径。目前，以财务报告为目的的矿业权评估研究在我国大致还是空白。本研究将有利于促进以财务报告为目的的矿业权评估业务的开展，从而提高矿业企业的矿业权资产的会计信息质量，引导社会资源向前景好的矿业公司流动，进而...The important feature of the assets of mineral rights is that great differences exist between expenditure during obtaining the assets and its current value, resulting in a huge difference between book value in terms of historical cost of mineral rights and its true value. The significant difference makes accounting information of mineral rights useless for decision-making. The fair value of the as...学位：经济学博士院系专业：经济学院_资产评估学号：1552010015373

Effects of exchanging wastewater and sludge from shrimp ponds on Kandelia candel seedlings

清塘表层沉积物及日常换塘水的排放是虾池主要的排污方式。通过室外盆栽试验，设置5个处理，培养基质分别为5kg红树林土壤、4.375kg红树林土壤+2.4L泥浆水（基质表层形成2cm厚的灌污层）、3.75kg红树林土壤+4.8L泥浆水（基质表层形成3cm厚的灌污层）、2.5kg红树林土壤+9.6L泥浆水（基质表层形成7cm厚的灌污层）、5kg去除表层沉积物的虾池土，均以15盐度的人工海水培养，分别用MS、灌污2cm、灌污3cm、灌污7cm、PS表示。实验周期224天，每天记录繁殖体的萌芽和展叶情况，每月测量植株茎高、基径、分枝数、叶片数、叶面积、各部分干重等指标，并测定叶片光合特性、叶绿素含量、M...An outdoor pot experiment was conducted to study the effect of sludge dredged from shrimp pond and shrimp pond soil with removal of surface sediments on germination and ecophysiology responses of Kandelia candel seedlings. Five treatments were set up with different kinds of substrates as follows: 5 kg mangrove soil, 4.375 kg mangrove soil+2.4 L sludge (formed 2 cm deep sludge at the substratesurfa...学位：工学硕士院系专业：海洋与环境学院环境科学与工程系_环境工程学号：2262007115236

扩大煤炭生产企业增值税抵扣范围的思考

煤炭生产企业属于自然资源开采行业,其产品成本构成存在特殊性,使得煤炭增值税负很高,仅次于烟草行业位列第二。一方面,生产中大量投入不能取得扣税发票,存在技术型重复征税;另一方面,在取得的扣税发票当中,很多也不能纳入抵扣范围,存在类型差异型重复征税。扩大煤炭生产企业增值税抵扣范围,消除重复征税,需对煤炭生产过程中的实际增值额进行实质课税,这对实施结构性减税具有重要意义

Researches on the Influences of the Current "Shortage of Laborers" and its Countermeasures

“民工荒”的形成是多种因素综合作用的结果。从“民工潮”到“民工荒”,是市场经济对劳动力资源的重新配置,在一定程度上反映了农民自主性的增强,符合我国社会经济的发展方向。要有效地解决“民工荒”问题,政府和企业还有很多事要做。The form of "the shortage of labors" is the result of all kinds of comprehensive factors.From "the wave of laborers" to "the shortage of laborers",the reallocation of labor resources in market-based economy, to some extent,reflects the increase of farmers' autonomy,which is in accord with our socialist economical development.Government should take effective measures to solve the problems of labor shortage

海内外科技园区融资体系的比较与启示

构建多层次的投融资体系是实现科技园区可持续发展的重要前提和保障。海外科技园区的融资体系比较完备,并且投资的重点主要集中在园内企业,而国内科技园区融资体系建设的侧重点则是载体开发融资体系和区内企业融资体系并重。在借鉴海外科技园区发展经验的基础上,未来国内科技园区融资体系建设的重点应是:建立政府激励机制促进资本流动;逐步克服园区中小企业在贷款上的制度障碍;创造有利于园区企业发展的风险投资机制;推动园区企业走向国际资本市场;探索利用非正规金融手段和区域性资本交易市场

1984 Vol. 33 No. 3

https://engagedscholarship.csuohio.edu/lawpublications_gavel1980s/1009/thumbnail.jp

Mechanisms on Mangrove Ecosystem Degradation from Waves by Boats

通过分析波浪在林内和光滩上传播途径,阐述了船舶引起的频繁巨浪造成红树植物死亡、林内动物种群和数量减少、滩涂断层及红树植物难以自然扩展等生态系统退化机理;在此基础上提出消除和减少船舶兴波对红树林生态系统危害的有效对策。In this paper,different paths of wave spreading in the bare mudflat and vegetated areas were analyzed,and damages from boat-generated waves to mangrove ecosystems were summarized as follows: the death of mangrove plants,decrease of benthic animal species and quantity,erosion of tidal flat,restriction of mangrove natural extension.Finally,some feasible strategies were proposed to eliminate and/or reduce hazards from boat-generated wave to mangrove ecosystems.国家海洋局海洋公益性行业科研专项(200805072);国家海洋局908项目(908-02-04-04);教育部新世纪优秀人才计划资

锌介导的炔酰胺串联氧化/卤化反应合成α-卤代酰胺

α-卤代酰胺是一类十分重要的羰基化合物,广泛存在于众多天然产物和生物活性分子之中.本工作实现了通过卤化锌同时作为催化剂和卤素源的炔酰胺串联氧化/卤化反应,从而避免使用其他的外加卤化试剂.该反应可以中等到良好的产率得到一系列合成上非常有用的α-卤代酰胺化合物

Development and application of BestAT tool for optimizing AT content of the initiation codon downstream region

基因的表达水平受到起始密码子下游区域AT含量的影响,从巨大的序列集中筛选出具有特定AT含量和密码子用法特征的同义序列是一个繁琐的工作。本文研发AT含量优化工具“bESTAT“,初步解决了自动获取海量同义序列和充分展示同义序列的密码子用法特性两个关键问题,并且实现了与密码子用法数据库(Cud)的无缝结合,采用了密码子参数的原位标示和AT含量曲线等直观方式展示序列特性,为这类实验设计提供有力的支持。AT content of the initiation codon downstream region affects the expression level of a gene.Picking up synonymous sequences that have specific AT content and codon usage features from tremendous sequence set is a burdensome work.In this paper,the tool named BestAT for AT content optimization had been developed.The tool resolved two key issues,(i) auto-generating mass synonymous sequences and(ii) revealing their codon usage features in details.Moreover,the tool was closely incorporated to the Codon Usage Database(CUD),and supported marking in situ codon parameters and showing visualized AT curve.All of those help to experimental design for AT content optimization powerfully.国家自然科学基金资助项目(21076172;30770059);高等学校博士学科点专项科研基金(20070385001);福建省高校产学合作科技重大项目(2010H6023

Fractal characteristics and related affecting factors of particle size distribution in mangrove soils in Dongzhai Harbor of Hainan

应用分形理论分析了海南东寨港红树林土壤粒径分布的分形特征及其影响因素,海南东寨港土壤的分形维数为2.302～2.575,分形维数的大小与土壤中的粘粒、盐分、有机质、全氮含量呈显著正相关,外滩红树林土壤的分形维数低于中滩和内滩;随着土壤质地由砂壤土、轻壤土、中壤土、重壤土的变化,分形维数逐渐增大;从陆到海土壤分形维数逐渐减小。群落类型、土壤质地、滩位、含盐量、有机质、全氮含量等是影响海南东寨港红树林土壤分形维数的主要因子。The analysis with fractal theory on the fractal characteristics and related affecting factors of particle size distribution in mangrove soils in Dongzhai Harbor of Hainan showed that the fractal dimension of mangrove soils ranged from 2.302-2.575.There was a significant positive linear relationship between the fractal dimension and the contents of soil clay,salts,organic matter and total nitrogen.The fractal dimension was lower in outside beach than in middle and inner beach,and changed with soil texture,being in the order of sandy loam<light loam<medium loam<heavy loam.From land to sea,the fractal dimension decreased gradually.The main factors affecting the fractal dimension were community type,soil texture,beach position,soil salinity,and organic matter and total nitrogen contents.教育部新世纪优秀人才计划(NCET);; 国家自然科学基金资助项目(40476040