合并会计报表的电算编制方法探讨

利用用友软件对如何合并会计报表进行了初步研究，并以案例的形式阐明了采用用友软件实现合并会计报表的步骤，提出了合并会计报表的编制方法。     

Palaeointensity In the Pelagic Realm: Marine Sediment Data Compared With Archaeomagnetic and Lake Sediment Records

Summary. Four box cores collected from the Ontong—Java plateau during the Eurydice expedition have been used to make relative geomagnetic palaeo-intensity measurements. Rock magnetic measurements on the sediments show that they are characterized by a uniform magnetic mineralogy, and that they are suitable for relative intensity estimates. These are obtained by normalizing the NRM by an ARM imparted in a low DC bias field. the palaeoceanographic event known as the preservation spike is used to establish a crude time-scale for the record so that it may be compared with other data from the same region, and also with global palaeointensity estimates. the marine sediment data are quite similar to Australian intensity data from lake sediments and archaeomagnetic sources, but as might be expected exhibit some obvious differences from the global record.     

Effect of spatial variation characteristics on contouring of design storm depth

The ordinary kriging method, a geostatistical interpolation technique, was applied for developing contour maps of design storm depth in northern Taiwan using intensity–duration–frequency (IDF) data. Results of variogram modelling on design storm depths indicate that the design storms can be categorized into two distinct storm types: (i) storms of short duration and high spatial variation and (ii) storms of long duration and less spatial variation. For storms of the first category, the influence range of rainfall depth decreases when the recurrence interval increases, owing to the increasing degree of their spatial independence. However, for storms of the second category, the influence range of rainfall depth does not change significantly and has an average of approximately 72 km. For very extreme events, such as events of short duration and long recurrence interval, we do not recommend usage of the established design storm contours, because most of the interstation distances exceed the influence ranges. Our study concludes that the influence range of the design storm depth is dependent on the design duration and recurrence interval and is a key factor in developing design storm contours. Copyright © 2003 John Wiley & Sons, Ltd.     

EFFECT OF LIGHT INTENSITY ON THE TOTAL LIPID AND FATTY ACID COMPOSITION OF SIX STRAINS OF MARINE DIATOMS

The effect of light intensity ( 1500 Ix and 5000 Ix) on the total lipid and fatty acid composition of six strains of marine diatoms Cylindrotheca fusiformis (B211 ), Phaeodactylum tricornutum (Bl14, Bl18 and B221) Nitzschia closterium (B222) and Chaetoceros gracilis (B13) was investigated.The total lipids of B13, Bl14, and B211 grown at 5000 Ix were lower than those grown at 1500 Ix. No evident changes were observed in Bl18, B221 and B222. Fatty acid composition changed considerably at different light intensity although no consistent correlation between the relative proportion of a single FA and light intensity. The major fatty acids of the 6 strains were 14:0, 16:0, 16:l(n- 7) and 20:5(n-3) . Cylindrothecafusiformis had high percentage of 20:4n - 6 (9.2 - 10.9% ) . The total polyunsaturated fatty acid /rl all 6 strains decreased with increasing light intensity. The percentage of the highly unsaturated fatty acid eicosapentaenoic acid (EPA) decreased with increasing light intensity in all strains except Chaetoceros gracilis.     

广东省拖网网囊调查

为实施中华人民共和国国家标准《南海区拖网网囊最小网目尺寸》,对广东省范围内拖网网囊现状进行摸底调查,结果表明,广东省沿海拖网渔船现用网囊网目尺寸(内径)在16.7～35.2 mm范围内,总体平均为27 mm,均未能达到1989年国家技术监督局发布的中华人民共和国国家标准--《南海区拖网网囊最小网目尺寸》--内径39 mm.     

Palaeomagnetism of the Tudor gabbro, Ontario: evidence for divergence between Grenvillia and interior Laurentia

Summary. After thermal and alternating field (AF) cleaning, the characteristic high blocking temperature A component of natural remanent magnetization (NRM) of the Tudor gabbro of southern Ontario has a mean direction D = 326°, I =–46° ( k = 132, α₉₅= 4.8°, N = 8 sites). The corresponding palaeopole, 133°E, 12°N ( dp = 4°, dm = 6°), confirms the palaeopole 137°E, 17°N (α₉₅= 8.4°) reported earlier by Palmer & Carmichael, based on AF cleaning only. The A NRM has unblocking temperatures > 515–525°C which exceed the estimated 500°C peak temperature reached locally during ∼ 1050 Ma Grenvillian regional metamorphism. The A NRM therefore predates metamorphism and is probably a primary thermoremanence (TRM). The age of the Tudor NRM has previously been taken to be about 675 Ma, but recent ⁴⁰Ar/³⁹Ar dating by Baksi has shown that this is the time of post-metamorphic cooling to 200–250°C. Hornblendes record initial cooling of the intrusion to 590±20°C at 1110 Ma and this is the best estimate of the age of the A remanence. Successful Thellier-type palaeointensity determinations on 11 Tudor samples confirm that the A NRM is a TRM and indicate a palaeofield at this time of 18–27 μT, about 50–70 per cent of the present field intensity at 27° magnetic latitude. The anomalous Tudor A palaeopole, which lies well to the west of both 1000–800 Ma Grenvillian palaeopoles and 1100–1050 Ma poles from Interior Laurentia, is interpreted as recording divergence between Grenvillia and Interior Laurentia just before the Grenvillian orogeny, rather than a post-metamorphic extension of the apparent polar wander path as previously assumed.     

Rapid Lateglacial tree population dynamics and ecosystem changes in the eastern Baltic region

A growing body of evidence implies that the concept of 'treeless tundra' in eastern and northern Europe fails to explain the rapidity of Lateglacial and postglacial tree population dynamics of the region, yet the knowledge of the geographic locations and shifting of tree populations is fragmentary. Pollen, stomata and plant macrofossil stratigraphies from Lake Kurjanovas in the poorly studied eastern Baltic region provide improved knowledge of ranges of north‐eastern European trees during the Lateglacial and subsequent plant population responses to the abrupt climatic changes of the Lateglacial/Holocene transition. The results prove the Lateglacial presence of tree populations (Betula, Pinus and Picea) in the eastern Baltic region. Particularly relevant is the stomatal and plant macrofossil evidence showing the local presence of reproductive Picea populations during the Younger Dryas stadial at 12 900–11 700 cal. a BP, occurring along with Dryas octopetala and arctic herbs, indicating semi‐open vegetation. The spread of Pinus–Betula forest at ca. 14 400 cal. a BP, the rise of Picea at ca. 12 800 cal. a BP and the re‐establishment of Pinus–Betula forest at ca. 11 700 cal. a BP within a span of centuries further suggest strikingly rapid, climate‐driven ecosystem changes rather than gradual plant succession on a newly deglaciated land. Copyright © 2009 John Wiley & Sons, Ltd.     

An approach to quantitative analysis of regional economic links

Aimed at promoting regional coalitions and expanding the approach to economic links, this paper puts forward some new concepts such as link intensity and receiving coefficient, expounds the indexes of quantitative analysis of economic links and establishes the quantitative-analysis model of economic links. With help of the model, this paper calculates the values of the link intensities between Su-Xi-Chang (Suzhou-Wuxi-Changzhou) region and Shanghai, and analyzes the regional difference of the economic links.     

2001-2002年上海天文台卫星激光测距观测报告

介绍了 2 0 0 1- 2 0 0 2年上海天文台卫星激光测距观测概况和亚厘米级精度的测距实验     

Rapid vegetation change during the early Holocene in the Faroe Islands detected in terrestrial and aquatic ecosystems

High‐resolution pollen, plant macrofossil and sedimentary analyses from early Holocene lacustrine sediments on the Faroe Islands have detected a significant vegetation perturbation suggesting a rapid change in climate between ca. 10 380 cal. yr BP and the Saksunarvatn ash (10 240±60 cal. yr BP). This episode may be synchronous with the decline in δ¹⁸O values in the Greenland ice‐cores. It also correlates with a short, cold event detected in marine cores from the North Atlantic that has been ascribed to a weakening of thermohaline circulation associated with the sudden drainage of Lake Agassiz into the northwest Atlantic, or, alternatively, a period with distinctly decreased solar forcing. The vegetation sequence begins at ca. 10 500 cal. yr BP with a succession from tundra to shrub‐tundra and increasing lake productivity. Rapid population increases of aquatic plants suggest high summer temperatures between 10 450 and 10 380 cal. yr BP. High pollen percentages, concentrations and influx of Betula, Juniperus and Salix together with macrofossil leaves indicate shrub growth around the site during the initial phases of vegetation colonisation. Unstable conditions followed ca. 10 380 cal. yr BP that changed both the upland vegetation and the aquatic plant communities. A decrease in percentage values of shrub pollen is recorded, with replacement of both aquatics and herbaceous plants by pioneer plant communities. An increase in total pollen accumulation rates not seen in the concentration data suggests increased sediment delivery. The catchment changes are consistent with less seasonal, moister conditions. Subsequent climatic amelioration reinitiated a warmth‐driven succession and catchment stabilisation, but retained high precipitation levels influencing the composition of the post‐event communities. Copyright © 2003 John Wiley & Sons, Ltd.