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   

Modelling population retention in Australia’s Northern Territory – how do current forms of migration contribute to population turnover and retention?     

James Thurmer  D. Carson  A. Taylor 《The Australian geographer》2019,50(4):435-452

ABSTRACT

In the past, population growth in Australia's Northern Territory, as in other peripheral parts of high-income countries, has been driven by internal labour migration and migration from outside of Australia. These have been contributing to the high population turnover experienced in peripheral areas. Since 2010, the Northern Territory has experienced low (and even negative) population growth, and public policy is currently focused on migration as a lever to reverse this trend. However, the extent to which the characteristics of migrants influence the potential for longer-term population growth is poorly understood. This paper uses a new method to analyse the contributions of various types of migrants to both population turnover and retention. Two major sets of findings emerge: First, the significance of separating newer in-migrants from longer-term residents when analysing migration patterns; and secondly, the contribution of age, gender, Indigenous status, international origin, wages and industry of employment to the Northern Territory's population turnover. The research suggests that current forms of migration favour people who are likely to stay for only short periods, and have high wage demands. The main policy inference is that long-term population growth will likely not eventuate unless new forms of migration can be stimulated.  相似文献   

探讨矿业权经济意义加强矿业权市场建设   总被引：2，自引：0，他引：2  

张婷婷  李守义  孙英男  柴璐 《吉林地质》2006,25(2):84-88

本文探讨了矿业权价值及矿业权流转的问题,并针对目前矿业权的取得方式不够规范、矿业权流转过程中市场难以起到调节资源供需作用,以及国有地勘单位拥有探矿权的比例在不断下降等问题,提出了规范矿业权的取得方式、培育和加强矿业权市场、维护地勘单位在矿业权市场中的主体地位等建议。  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   

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   

Species richness of the genus Molgolaimus (Nematoda) from local to ocean scale along continental slopes     

Gustavo Fonseca  Agnes W. Muthumbi  & Ann Vanreusel 《Marine Ecology》2007,28(4):446-459

This study investigated the distribution of Molgolaimus species (Nematoda) at different hierarchical spatial scales and observed the turnover of species along bathymetrical transects and among transects in two separate geographical regions. Samples from six transects (200–2000 m) from the Southern Oceans (SO) and four bathymetric transects (50–2000 m) from the Western Indian Ocean (WIO) were compared. Of the 30 species recorded, only one was common to both regions. WIO had higher local species richness than the SO. In both regions, the local scale was the greatest contributor to the total species richness. In the SO, there was no difference between species turnover at the different spatial scales, however, in the WIO, the turnover along bathymetrical transects was higher than among separated transects. For the particular genus studied, the evidence suggests that the study area in WIO has more widespread species and was better sampled, while the SO has many restricted species and it is most probably characterized by different biogeographical provinces. At the ocean scale (i.e. WIO versus SO), evolutionary histories may have strongly influenced nematodes species composition, while at local and regional scales, ecological processes are probably promoting species co‐existence and speciation. The high co‐existence of certain species at local scale is partially explained by species preference for different sediment layers.  相似文献   

Phosphorus metabolism in anthropogenically transformed lagoon ecosystems: The Comacchio lagoons (Ferrara, Italy)     

Yuri I. Sorokin  Franco Dallocchio  Fernando Gelli  Luciano Pregnolato 《Journal of Sea Research》1996,35(4):243-250

Inorganic phosphorus dynamics were investigated with the use of ³²P in the hypertrophic Comacchio lagoons (NE Adriatic) during an extremely dense, quasi-permanent bloom of picocyanobacteria. Concentrations of dissolved inorganic phosphate (DIP) in waters of the blooming lagoons were usually near the detection limit (0.01 μmoles·dm⁻³). DIP uptake rates by microplankton at near-ambient concentrations (0.01 to 0.1 μmoles·dm⁻³) were in the range of 9.6 to 16.1 nmoles P·dm⁻³·min⁻¹, and turnover times were 1.5 to 3 min. The turnover time was >40 h in the eutrophic coastal waters of the adjacent Adriatic Sea. The uptake rate of DIP depended on its initial concentration. In water samples artificially enriched with DIP, the uptake rate rose to its maximum of 0.10 to 0.13 μmoles P·dm⁻³·min⁻¹ (or 6 to 7 μmoles·dm⁻³·h⁻¹) when the initial concentration of DIP was elevated to 10 to 20 μmoles·dm⁻³. The potential capacity of microplankton in the water samples to consume and retain DIP was estimated at 25 μmoles·dm⁻³. Specific features are discussed of phosphorus metabolism in the anthropogenically transformed lagoon ecosystem with an anomalous food web with few animals.  相似文献   

CFC Indicating Renewal of the Japan Sea Deep Water in Winter 2000–2001     

Shizuo Tsunogai  Kentaro Kawada  Shuichi Watanabe  Takafumi Aramaki 《Journal of Oceanography》2003,59(5):685-693

The distributions of CFC (chlorofluorocarbon) in the water column was determined twice in 2000 and 2001 in the northwestern Japan Sea. In 2000 the CFC-11 concentration decreased almost exponentially with depth from 6 pmol/kg at a few hundred m deep to 0.3 pmol/kg or less at the bottom of about 3400 m depth at three stations (40–41°N, 132–133°E) about 300 km off Vladivostok. In 2001 the CFC-11 concentration increased sharply up to 2 pmol/kg in the bottom water, while it did not increase at a station (42.0°N, 136.5°E) about 450 km away to the northeast. This is due to the renewal of the bottom water which is replaced by the surface water flowing down along the continental slope, as suggested by Tsunogai et al. (1999), who proposed the continental shelf pump. Furthermore, an increase in the CFC-11 concentration was observed throughout the entire water column above 3000 m depth, although the proportion of the increase was about 20%, which was one order of magnitude smaller than that in the bottom water. The increase in inventory is almost four times larger than that in the bottom water below 3000 m depth which is equivalent to about 1/6 of the total inventory found in 2000. The increase also means that 3% of the deep water was replaced by the recent surface water, or, if the turnover occurs every year, that the turnover time of the deep water to be about 30 years. This revised version was published online in July 2006 with corrections to the Cover Date.  相似文献