浅析折扣方式下计税金额的确定方法     

刘海英  陈辉 《广东海洋大学学报》2005,25(2):68-70

为了明确折扣方式下应税金额的确定方法,分别从计税销售额、营业额和所得额等方面进行分析,其结果将使纳税人的财务会计处理和具体纳税操作更为规范和准确。  相似文献   

Community turnover provides insight into variable invertebrate recovery between restored streams with different integrated catchment management plans     

Sharon Elizabeth Graham  John Martin Quinn 《新西兰海洋与淡水研究杂志》2020,54(3):467-489

ABSTRACT

Understanding temporal patterns in restored environments is important for identifying potential barriers to recovery and improved management of degraded habitats. In this paper, we use temporal beta diversity analyses to compare invertebrate community recovery trajectories in three restored agricultural stream sites under different integrated catchment plans, a native forest reference site, and two unmodified pasture control stream sites over 24 years. The restored sites diverged from their initial community composition over time and became more similar to the reference site community, which was relatively stable over time. Variation partitioning showed that prior to restoration beta diversity was primarily associated with environmental and spatial drivers, whereas post-restoration beta diversity was more influenced by temporal and environmental drivers, including changes in substrate size, fine sediments, water clarity, and nutrients, as well as temperature and flow regime. Species’ contributions to beta diversity varied between sites and years, with sensitive EPT taxa contributing more in reference and control sites. However, contributions of some EPT species, particularly mayflies, increased in restored sites post-ICM. In summary, after nearly two decades of ICM, restored stream sites show recovery towards reference conditions, yet differences persist, indicating that rehabilitation may take longer, depending on the restoration goals.  相似文献   

营养盐水平对四种海洋浮游硅藻胞外多糖产量的影响   总被引：10，自引：0，他引：10  

王大志  黄世玉  程兆第 《台湾海峡》2003,22(4):487-492

4种海洋浮游硅藻(牟勒氏角毛藻、海链藻、三角褐指藻和新月菱形藻)培养在改进的f／2培养基中，研究了不同氮、磷和硅营养水平对它们胞外多糖产量的影响．结果表明，硅藻胞外多糖的生产和释放具有种间特异性，角毛藻和海链藻胞外多糖的生产和释放主要在静止期，而三角褐指藻和新月菱形藻在指数生长期前期和静止期都能生产和分泌较高的胞外多糖；培养液中低浓度磷减少了4种硅藻在静止期胞外多糖的产量，但增加了角毛藻在生长期前期胞外多糖的产量；氮浓度的降低增加了三角褐指藻在指数生长前期胞外多糖的产量，但减少了其他3种藻类胞外多糖的产量；硅浓度的降低对4种硅藻胞外多糖的产量影响不大，在一定程度上还促进了静止期胞外多糖的生产．本研究表明，营养盐水平对硅藻胞外多糖生产的影响因种类和细胞所处生长期不同而存在着很大的差异．  相似文献   

Seasonal Changes in the Biochemical Composition of the Edible Sea Urchin Paracentrotus lividus Echinodermata: Echinoidea in a Lagoonal Environment   总被引：1，自引：0，他引：1  

C. Fernandez 《Marine Ecology》1998,19(1):1-11

Abstract. Monthly soluble and insoluble protein, carbohydrate, lipid and ash levels and energetic content were measured in tissues of Paracentrotus lividus adults living in a lagoonal environment over a 1-year period to increase our understanding of resource allocation to the different tissues. The biochemical composition of P. lividus individuals in this environment is similar to that observed in other environments. The gonad and gut contained a high level of proteins soluble or insoluble, a lesser amount of lipids and, finally, a low level of carbohydrates. The main component of the test was ash, followed by protein levels. The lipid and carbohydrate levels in the test were very low. Seasonal variability in the biochemical composition of the different body parts was observed. In the gonad, an increase in the level of lipids was recorded concomitant to an increase in gonad weight. The lipids and carbohydrates, after an initial increase, decreased with the maturation of the gonad. The biochemical variations observed in the gut seem to be linked to both the reproductive cycle and the sea urchin's trophic activity. Variability in the test was low and irregular for all of the observed biochemical components. As P. lividus is an important member of the benthic community in the Urbinu lagoon, this echinoid represents an important store of materials and energy within this lagoonal environment.  相似文献   

Production of the Crab Elamenopsis kempiHymenosomatidae in the Garmat-Ali Region, Basrah, Iraq     

Malik H.  Ali Salman D.  Salman 《Marine Ecology》1998,19(1):67-75

Abstract. The production of the hymenosomatid crab Elamenopsis kempi was calculated for a period of 18 months from a subtidal area of the Garmat-Ali river, southern Iraq. The highest average individual somatic energy was attained in spring. Maximum population biomass and production were attained by the summer cohort and the minimum values were exhibited by the overwintering cohort. The fluctuations of the average population biomass were followed throughout the sampling period. Average total annual population production was 13.2 g DW · m^-2· a^-1 and the P/B ratio was 5.9. These values were compared with those of the most common crustaceans in the region.  相似文献   

Environmental determinants of species turnover of aquatic Heteroptera in freshwater ecosystems of the Western Ghats,India     

《Limnologica》2020

Partitioning beta diversity into its two components of spatial turnover and nestedness is a more robust method for checking spatial variability in biological communities than calculating the total beta diversity alone. The relative contribution of spatial turnover and nestedness has been used to test the effects of climatic, environmental, spatial and temporal variables on community composition. In this study, we tested the effects of environmental factors and microhabitat features on total beta diversity and its spatial turnover and nestedness components using a comprehensive dataset of aquatic Heteroptera collected from four types of permanent freshwater habitats (i.e. streams, ponds, rock tanks and reservoirs) in the Western Ghats of India. We observed that communities in all four types of habitats were predominantly shaped by dissimilarity caused due to spatial turnover (>85 %). Each type of habitat showed the presence of one or more species uniquely associated with it, which might contribute to the turnover between communities. The abiotic environment (climatic factors, topological factors, soil characteristics and microhabitat features) as well as assemblage structure differed significantly between habitat types. Communities in each type of habitat were affected by different environmental factors, such as precipitation and temperature patterns for streams, altitude and rocky substrate for rock tanks, and soil characteristics and the presence of aquatic macrophytes for ponds and reservoirs. Assemblages observed in the four types of permanent habitats are thus compositionally distinct due to species replacements between local communities, which in turn are strongly influenced by environmental variables. Similar to previous studies, our results show that spatial turnover largely measures the same phenomenon as total beta diversity on a regional scale.  相似文献   

东方百合低温打破休眠期间碳水化合物及呼吸代谢变化   总被引：1，自引：0，他引：1  

张亚娟  谢忠奎  高宏  安丽萍  郭志鸿  张玉宝 《中国沙漠》2012,32(1):100-104

以东方百合“西伯利亚”为试材,对不同温度（25 ℃和4 ℃）处理下百合外部及内部鳞片的碳水化合物含量和呼吸代谢途径的关键酶进行了测定。结果表明,随着储藏时间的延长,百合淀粉含量不断下降,可溶性糖含量在低温处理中期较高,且外部鳞片变化较内部鳞片变化剧烈,4 ℃低温处理糖化比25 ℃明显;在百合休眠期间,3条主要呼吸代谢途径的关键酶--糖酵解（EMP）途径的丙酮酸激酶（ATP）、三羧酸循环途径（TCA）的琥珀酸脱氢酶（SDH）和磷酸戊糖途径（PPP）的葡萄糖六磷酸脱氢酶（G6PDH）呈现不同的变化趋势。根据不同途径关键酶的变化趋势判断,处理前30 d,3条主要呼吸途径变化较剧烈,EMP占绝对优势且不断升高,TCA和PPP呈不断下降过程,且内部鳞片变化比外部鳞片明显;其后随着休眠处理时间的延长,EMP不断下降,而TCA和PPP不断得到活化;呼吸强度变化趋势与碳水化合物自然休眠解除的进程基本一致。  相似文献   

劳动力转移特征变量对农户生计资本的影响分析——以甘肃省为例     

苏芳 《冰川冻土》2016,38(2):549-557

新型城镇化建设鼓励农村剩余劳动力向城市转移,同时农村劳动力转移的持续发展又进一步加大了对新型城镇化建设的支持力度.由于劳动者的整体素质较低以及务工领域低端化等因素的存在,农村劳动力转移具有一定的脆弱性.甘肃省城镇化水平滞后、城乡差距较大等问题依然突出,农户作为农村地区最主要的经济活动主体与最基本的决策单位,劳动力转移的状况直接影响到其生计水平和区域生态安全.以甘肃省14个地州市为研究区,通过对可持续生计框架的应用,揭示劳动力转移的关键性因素,定量评估劳动力转移对农户生计资本的影响程度,总结出有利于提高甘肃省农户发展能力、改善农户生计水平的政策建议,从而为促进西部地区可持续发展、缓解贫困、实现精准扶贫提供参考依据.  相似文献   

Dissolved organic matter and its role in red tide succession in the East China Sea in spring     

������  ����� 《中国海洋湖沼学报》2011,29(4):795-799

Dissolved fluorescent organic matter was measured using fluorescence excitation-emission matrix spectroscopy at three temporal points during a Synechococcus bloom after diatom bloom dispersion in spring, 2007. Carbohydrate and dissolved organic carbon were also analyzed. The relationship between organic matter and red tide succession was examined. The results show that after the diatom bloom, tyrosine-like fluorescence B intensity was very high within the water column and exhibited a negative correlation wi...  相似文献   

An Improved Gas Chromatographic Method for the Determination of C6–C12 Petroleum Hydrocarbons in Soil Water     

Maryna Voyevoda  Wolfgang Geyer  Sibylle Mothes 《洁净——土壤、空气、水》2008,36(2):164-170

In this work, investigations dealing with the determination of hydrocarbons in contaminated soil water are presented. The hydrocarbons under investigation range from low to high volatility compounds. A GC‐FID method was developed that due to its efficiency, routine suitability, relative rapidity, and low cost is suitable for the analysis of complex chemical mixtures of highly volatile hydrocarbons (with boiling points between 69 and 190°C). The standard used was a gasoline mixture with boiling points ranging from 100 to 190°C. For this standard, no supplementary preparation is needed and it is suitable for the whole range of hydrocarbons under investigation. The determination of the hydrocarbon content of the samples was performed applying univariate and multivariate statistical analysis to the experimental data. In the characterization of a contamination with highly volatile hydrocarbons of soil water originating from different depth layers from the chemistry location Leuna (Sachsen‐Anhalt, Germany), the advantages of a multivariate method are demonstrated in exemplary manner.  相似文献