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.     

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.     

分形与混沌理论在地震学中的应用与探讨

分形与混沌理论的研究与发展，揭示了自然界中一大类无规几何形体物理过程的内在规律性及其动力演化过程的内在随机性。这给我们探索自然界中分形客体的几何形态及其与内部物理本质的关系提供了一条暂新的途径。特别是这一理论给我们探讨地震问题，例如：探讨地震活动时空分布的确定性图像、地震演化过程的动力学行为、临界特征以及未来大地震的发生等问题，带来了某些希望。本文较详细地综述了近年来分形与混沌理论在地震学中的应用研究。全文共分５部分。第１部分是孕震过程的一般概述。第２部分描述单分形与多分形在地震学中的某些应用．文中第３部分介绍了混沌动力学中的某些研究在测震学与模型中的应用。第４部分综述了自组织临界现象和闪变噪声的研究．最后，第５部分是分形理论与混沌动力学在地球科学中的应用前景与展望．     

A network communication and recording system for digital seismic observation

Introduction Digital seismic observation systems originated from 1970′s. It has developed greatly in the past 30 years up to now. Its performances were improved, dynamic range and resolution increased a lot, the power consumption decreased a lot, and so on (YOU et al, 2003a, b). In a word, the dream of broad frequency-band, big dynamic range, digitalization of seismic observation has come true already. But, the previous digital seismic observation systems only support communica-tion based o…     

Land use effects on soil organic carbon,microbial biomass and microbial activity in Changbai Mountains of Northeast China

Land use changes are known to alter soil organic carbon （SOC） and microbial properties, however, information about how conversion of natural forest to agricultural land use as well as plantations affects SOC and microbial properties in the Changbai Moun- tains of Northeast China is meager. Soil carbon content, microbial biomass carbon （MBC）, basal respiration and soil carbon mineraliza- tion were studied in five selected types of land use： natural old-growth broad-leaved Korean pine mixed forest （NF）; spruce plantation （SP） established following clear-cutting of NF; cropland （CL）; ginseng farmland （GF） previously under NF; and a five-year Mongolian oak young forest （YF） reforested on an abandoned GF, in the Changbai Mountains of Northeast China in 2011. Results showed that SOC content was significantly lower in SP, CL, GF, and YF than in NF. MBC ranged from 304.4 mg/kg in CL to 1350.3 mg/kg in NF, which was significantly higher in the soil of NF than any soil of the other four land use types. The SOC and MBC contents were higher in SP soil than in CL, GF, and YF soils, yielding a significant difference between SP and CL. The value of basal respiration was also higher in NF than in SP, CL, GF, and YF. Simultaneously, higher values of the metabolic quotient were detected in CL, GF, and YF soils, indicat- ing low substrate utilization of the soil microbial community compared with that in NF and SP soil. The values of cumulative mineral- ized carbon and potentially mineralized carbon （Co） in NF were significantly higher than those in CL and GF, while no significant dif- ference was observed between NF and SP. In addition, YF had higher values of Co and C mineralization rate compared with GF. The results indicate that conversion from NF into agricultural land （CL and GF） uses and plantation may lead to a reduction in soil nutrients （SOC and MBC） and substrate utilization efficiency of the microbial community. By contrast, soils below SP were more conducive to the preservation of soil organic matter, which was reflected in the comparison of microbial indicators among CL, GF, and YF land uses. This study can provide data for evaluating soils nutrients under different land use types, and serve as references for the rational land use of natural forest in the study area.     

The Neutral, Barotropic Planetary Boundary Layer, Capped by a Low-Level Inversion

The presence of a low-level, capping inversion layer will affect the height and structure of the planetary boundary layer (PBL). Results from models of varying levels of sophistication, including analytical, turbulent kinetic energy (TKE), second-order closure (SOC), large-eddy simulation (LES) and direct numerical simulation (DNS) models, are used to investigate this influence for the neutral, barotropic PBL. Predicted and observed profiles of stress and geostrophic departure components, and integral measures, such as the parameters of Rossby-number similarity theory, are compared for the KONTUR, Marine Stratocumulus, JASIN, Leipzig, Pre-Wangara and Upavon field experiments.Analytical models of the equilibrium value of inversion height z_i, which depend on the surface friction velocity u_*, and both the Coriolis parameter f and the free-flow Brunt-Väisälä frequency N, are found to give reasonable estimates of the PBL height. They also indicate that only the KONTUR and Marine Stratocumulus experiments were strongly influenced by N. More quantitative comparisons would require larger, more comprehensive datasets. The effects of the presence of a capping inversion on the profile structure were found to be insignificant for h_* = |f|z_i/u_* > 0.15.The simple analytical model performed quite well over all values of h_*; it predicted the profiles of the longitudinal stress component (in the direction of the surface stress) better than the lateral component. The more advanced models performed well for small values of h_* (for flow over the sea), but systematically underestimated the cross-isobaric angle for flow over land. These models predicted the profiles of the lateral stress component better than the longitudinal component. The profiles of the analytical model agreed with those of the advanced models when the constant eddy viscosity of the outer layer was increased.Agreement with DNS was achieved by increasing the eddyviscosity of the analytical model by a factor of 5.Zilitinkevich and Esau(2002, Boundary-Layer Meteorology, 104, 371–379)suggest that the neutral, barotropic values of A and B of Rossby-numbersimilarity theory are not universal constants, but depend on the ratio N/|f|. The dependence for A and B is calculated using the analytical model and TKE models. Over the sea (h_* 0.1; N/|f| 100, where we have used the Zilitinkevich-Esau relation to convert between h_* and N/|f|) there is agreement between the model predictions and observations; however over land where the equilibrium boundary-layer height is greater (h_* 0.35; N/|f| 10) the inconsistency between the advanced model predictions (TKE, SOC, LES, and DNS) and observations, as noted previously by Hess and Garratt, still exists. We attribute this disagreement to violations of the strict assumptions of steady, horizontally homogeneous, neutral, barotropic conditions implicit in the observations. At small values of z_i and a strongly stable background stratification (h_* 0.04; N/|f| 1000) both the TKE and analytical models predict that A and B depend significantly on h_*, however observations are unavailable to confirm these predictions. Zilitinkevich and Esau call this case the `long-lived near-neutral PBL', and state that it is found in cold weather at high latitudes.     

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

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.     

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

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.     

Evidence of Self‐Organized Criticality in riverbank mass failures: a matter of perspective?

A growing body of field, theoretical and numerical modelling studies suggests that predicting river response to even major changes in input variables is difficult. Rivers are seen to adjust rapidly and variably through time and space as well as changing independently of major driving variables. Concepts such as Self‐Organized Criticality (SOC) are considered to better reflect the complex interactions and adjustments occurring in systems than traditional approaches of cause and effect. This study tests the hypothesis that riverbank mass failures which occurred both prior to, and during, an extreme flood event in southeast Queensland (SEQ) in 2011 are a manifestation of SOC. Each wet‐flow failure is somewhat analogous to the ‘avalanche’ described in the initial sand‐pile experiments of Bak et al. (Physical Review Letters, 1987, 59(4), 381–384) and, due to the use of multitemporal LiDAR, the time period of instability can be effectively constrained to that surrounding the flood event. The data is examined with respect to the key factors thought to be significant in evaluating the existence of SOC including; non‐linear temporal dynamics in the occurrence of disturbance events within the system; an inverse power‐law relation between the magnitude and frequency of the events; the existence of a critical state to which the system readjusts after a disturbance; the existence of a cascading processes mechanism by which the same process can initiate both low‐magnitude and high‐magnitude events. While there was a significant change in the frequency of mass failures pre‐ and post‐flood, suggesting non‐linear temporal dynamics in the occurrence of disturbance events, the data did not fit an inverse power‐law within acceptable probability and other models were found to fit the data better. Likewise, determining a single ‘critical’ state is problematic when a variety of feedbacks and multiple modes of adjustment are likely to have operated throughout this high magnitude event. Overall, the extent to which the data supports a self‐organized critical state is variable and highly dependent upon inferential arguments. Investigating the existence of SOC, however, provided results and insights that are useful to the management and future prediction of these features. Copyright © 2014 John Wiley & Sons, Ltd.