浅谈事业单位对外投资的账务处理

随着气象部门兴办产业的不断发展，好多单位存在有用经营性资产对外投资转化为经营性资产的情况，对此类资产进行核算就需用“对外投资”这一科目，“对外投资”在新会计制度中是一个增加的核算内容，本文就“对外投资”的账务处理作了一些探讨。     

The reluctance of resource-users to adopt seasonal climate forecasts to enhance resilience to climate variability on the rangelands

As the impacts of climate-change on resource-dependent industries manifest, there is a commensurate effort to identify and implement strategies to reduce them. Yet, even when useful knowledge and tools exist, there can be poor adoption of adaptation strategies. We examine the reasons behind sub-optimal adoption of seasonal climate forecasts by graziers for managing climate variability. We surveyed 100 graziers in north-east Queensland, Australia and examined the influence of adaptive capacity, resource-dependency and forecast-perception on uptake. Technical perceptions were not important. Strategic skills, environmental awareness and social capital were. Results suggest that social factors (but not technical factors) are significant. These insights are important for adaptation planning and for maximising the resilience of communities and industries dependent on climate-sensitive resources.     

1973~2020年西藏昂拉仁错流域湖泊及东部冰川对气候变化的响应

选取多种卫星探测数据和站点观测资料,利用ENVI和ArcGIS软件提取湖泊和冰川面积信息,分析1973~2020年青藏高原西部昂拉仁错和仁青休布错两大湖泊与东部隆格尔山脉冰川的时空演变特征及其与气象要素的关系。结果表明:近48a,昂拉仁错湖面面积总体上趋于萎缩,2000年之前呈显著减少趋势,2000~2010年呈增加趋势,2010年之后呈弱增加趋势;仁青休布错湖面面积总体上略有扩张,1993年之前呈减少趋势,1993年之后呈增加趋势;隆格尔山脉冰川总体上显著退缩,2000年之前的消融速度较2000年之后的更快;隆格尔山脉冰川面积变化在不同海拔高度存在差异,5500~6000m的冰川面积呈显著减少趋势,6000~6500m的冰川面积呈增长趋势,6500m以上的冰川面积基本不变;昂拉仁错湖面面积与降水量的相关性最好,与气温次之;仁青休布错湖面面积与地温和气温的相关性最好,与蒸发量次之;隆格尔山脉冰川面积则与蒸发量的相关性最好。      

Transformation of quarries to lakes

The experience of forecasting the processes accompanying the transformation of large quarries to lakes is presented. Revitalization principles are formulated for the territories disturbed by mining. Developing the landscape and architectural planning scheme of a territory should be the first stage. Basing on the natural renewal processes, it is possible to create with minimal expenses the landscapes which excel in their qualities those existing before mining. For project substantiation it is necessary to make the forecasts of coastal processes development, of dynamics of excavation pit inundation, of water chemical composition formation, and of changes in groundwater regime. The types and scope of postmining are determined on the basis of forecasts of sites and scale of phenomena being dangerous for certain objects. The need in protection activities is determined comparing the possible damage to its prevention expenses.     

热带夏季风对ENSO的非线性响应

采用1950—2002年NCEP/NCAR53 a夏季平均的850 hPa低空风场和GISST海温资料,通过非线性典型相关分析（Nonlinear Canonical Correlation Analysis;NLCCA）,得到热带夏季风对ENSO的响应存在一定的非线性。强La Nina年与强El Nino年相比,环流中心明显偏西偏南,澳大利亚上空出现了一个异常的反气旋系统,风场强度也有很大的差异。当海温正异常或负异常变化时,非线性主要表现在强度上;当海温由正（负）异常变为负（正）异常时,非线性在强度和流型上都有很清楚的表现。热带夏季风对ENSO的响应可分为线性和非线性响应,这两部分分别解释方差的67.45%和32.55%,孟加拉湾—中南半岛西部和菲律宾群岛以西的异常环流主要是由非线性响应引起的。     

通信光缆的雷击形式与防雷方法

针对社会上基于光缆中光纤是非金属材料而不会引起雷击的错误认识，阐明了通信光缆仍有可能遭受雷击的原因；同时，对通信光缆的三种雷击形式进行了概述；另外，对当前国内两种通信光缆防雷方法的适应性作了客观评价，并分别就光缆敷设前和针对光缆金属构件的防雷提出了相应的具体措施。     

9 to 5: 9 approaches to tackle 5 aspects of climate change

Humans are modifying the Earth's climate by increasing the atmospheric concentrations of carbon dioxide and other radiatively active trace gases. The resulting Climate Change is global, pervasive, complex, unpredictable, and irreversible. Nine different approaches (scientific assessment, structural analysis, decision analysis, procedure analysis, game theory, cost-benefit analysis, option valuation, insurance, and deterrence) are presented to explore how the five aspects of Climate Change affect the design of appropriate responses to its impacts.