浅析折扣方式下计税金额的确定方法

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。     

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

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.     

A Functional Analysis of the Benthic Macrofauna of the São Sebastião Channel (Southeastern Brazil)

Abstract.  The major problem in coastal areas of developing countries is disturbance caused by anthropogenic influence. This disturbance can be quantified by analysing the distribution and composition of marine communities using uni- and multivariate techniques and the biotic index. A study of benthic macrofauna was carried out along the São Sebastião Channel, northern coast of São Paulo State, Brazil, in an area with a submarine outfall, a petroleum terminal and a commercial harbour. Sampling was undertaken seasonally, by means of a van Veen grab (0.1 m²) at 15 oceanographic stations, from November 1993 to August 1994. A total of 392 species were identified (129 Polychaeta, 127 Mollusca, 98 Crustacea, 28 Echinodermata and 10 other phyla). The sedimentary pattern recorded for the São Sebastião Channel is very heterogeneous, influenced mainly by strong wind-driven currents, and differs from nearby shelf areas. The study area could be divided into three regions based on sediment texture and fauna: one region dominated by medium and coarse sand with low values of organic carbon; a second area where pelitic fractions were dominant with high values of organic carbon and nitrogen; and a third region characterised by fine and very fine sand, presenting intermediate organic carbon values. No temporal significant variation in abundance and species composition was found, except in autumn. The use of the 'marine Biotic Coefficient' showed the same ecological trend as the faunal abundance and demonstrated that the central continental region of the channel is affected by human activities.     

地史转折期的生态系

生态系的演变是地球各圈层系统耦合关系变化的直接标志。地史转折期的生态系具有复杂的生物内涵，在绝灭—残存—复苏过程中，各生物类别的演替遵循着一定的生存型式。大绝灭后生态系复苏的原动力是绝灭后迁入避难所的复活类型和大绝灭末期高压环境中产生的祖先类型的新生和辐射发展。全面了解绝灭后生态系的组成和结构，对于正确认识地史转折期，即圈层耦合结点处的地质作用型式和过程具有重要作用。     

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

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.     

Environmental limitations on recruitment from seed in invasive Spartina densiflora on a southern European salt marsh

The South American cordgrass, Spartina densiflora, has invaded a range of different habitats that can support different native species assemblages on salt marshes in the Gulf of Cadiz, Spain. Little is known about the mechanisms of invasion. We examined the potential for seed germination and recruitment in a field transplant experiment, representing a wide range of environments, on elevational gradients across marshes with muddy and sandy sediments. The biotic resistance of native, perennial vegetation (where present) to recruitment of the alien was also investigated. Spartina densiflora seeds were able to germinate over a greater than 2-m range of elevation in the tidal frame. Germination success on unvegetated muddy sediments was related to sediment redox potential, with poor germination at strongly negative redox potentials on the lower sites. On sandy, well-drained sediments, germination was apparently constrained by water availability at the highest elevations. Comparison of vegetated and cleared plots on the upper marsh showed that there was a negative relationship between the presence of Atriplex portulacoides and germination on the muddy sediments. Recruitment (survival of seedlings for 12 weeks) was seen only on unvegetated muddy sediments at the highest elevation. Hence the invasive success and wide elevational tolerance of S. densiflora on the marshes of the Gulf of Cadiz are not reflected in its short-term ability to become established from its prolific seed production. Colonization of sub-optimal habitats may be largely by vegetative propagules and clonal growth.     

Ecological quality of some Tunisian coast and lagoon locations,by using benthic community parameters and biotic indices

Three Tunisian coastal and lagoon sites, variously affected by human activities, and differing according to their degree of communication with the sea, were studied. The total organic matter content and the granulometry of the sediment were measured and the macro-invertebrates were sampled and identified. Currently due to the lack of an efficient single biotic index for quality assessment, indications from these measurements can contribute to enrich our knowledge of the southern Mediterranean areas. Several biotic indices (AMBI, BENTIX, BOPA, BOPA modified, I2EC, ITI), most of which have been used in the context of the European Water Framework Directive, and some other structural parameters were used. The results show that the Bizerte lagoon, an almost closed area characterized mainly by extreme salinity/temperature and with a strong fluctuation of nutrients, appears biologically more impoverished. The Dkhila coast, which is more open to the sea, however, appears to be less dominated by the principal species. Biotic indices showed that the most polluted areas included the region exposed to urban inputs of Bizerte, the mouth of Hamdoun wadi and the harbour areas. In these locations, benthic macrofauna is dominated by opportunistic species like Capitella capitata, Scolelepis fuliginosa, Prionospio malmgreni, Polydora sp., Cirratulus cirratus and Cirriformia tentaculata. Other stations, which are farther from the sources of disturbance such as the mouths of the principal Wadis, the south of the Bizerte ship canal and the south of the Tunis bay, appear to be in good ecological condition and hosted a variety of sensitive species, Other stations were classified differently by the biotic indices used mainly because of the lack of a real inter-calibration of the various classification methodologies used by these indices.     

Response of BITS (a benthic index based on taxonomic sufficiency) to water and sedimentary variables and comparison with other indices in three Adriatic lagoons

The European Water Framework Directive (WFD, 2000/60/EC) recommends the development of biotic indices for assessing the ecological quality status of water bodies. The Benthic Index based on Taxonomic Sufficiency (BITS) was specifically developed for lagoonal systems, according to the tolerant/opportunistic approach. Macrobenthic data, variables indicative of eutrophication and variables indicative of sedimentary organic matter quality were collected during 18 surveys carried out between 2004 and 2005 in three Adriatic coastal lagoons (Venice Lagoon, Sacca di Goro, Lesina Lagoon). The relationship between environmental variables and biotic indices (AMBI, BENTIX, BITS, BOPA and FINE) was tested using multivariate analyses. Indices based on species classification level appeared to relate better with the variables describing organic matter quality, whereas BITS, which is based on family classification level, seemed related to eutrophication indicative variables, such as sulphide, ammonium, dissolved oxygen and orthophosphate concentrations. The BITS approach reduces the costs associated with sorting and identification of organisms. Providing a rapid assessment of ecological quality, and producing an ecologically relevant classification, BITS seems a promising tool for monitoring programs of Adriatic lagoonal ecosystems. Its sensitivity in reflecting the field conditions elsewhere, however, remains to be assessed.     

海洋生态系统健康评价的底栖生物指数法研究进展

海洋大型底栖无脊椎动物能对自然和人为活动导致的水和沉积物质量变化做出可预测的响应,因此利用底栖生物作为海洋生态环境监测的生物指标和进行系统健康度量的生物指数已经得到了广泛的认可.本文比较分析了几种常用的和正在发展的海洋生态系统健康和生态环境质量状况评估的底栖生物指数,包括指示生物法、Shannon-Wiener多样性指数、BI指数、AMBI指数和Bentix指数,总结了这几种生物指数的应用和特性,探讨了底栖生物指数在实际应用中可能存在的问题和解决的办法,以期为我国海洋生态系统健康评估工作提供参考.