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。     

青海可可西里地区综合科学考察初报

本区至今还是综合科学考察的空白区。为查明基本情况,1989年夏以乘汽车路线考察方式穿行该区而作了预查,搜集了当地地质、地理、生物等基本资料。经考察发现,区内野生动物资源丰富,上新世以来火山活动普遍,湖泊众多,矿产资源可能有良好前景;所在区又为自然地域和地质构造的重要界线,对青藏高原研究具有重大科学价值。     

GRADATION AND ASSESSMENT OF DAMAGE DEGREE OF NATURAL LANDSCAPE IN XING, AN COUNTY, GUANGXI

A new technique designed to help quantify the degree of damage to the landscape from one area to another shows a close relationship between population density and the degree of landscape damage. The technique establishes a scale of damage from 0 to 5 (zero = no damage; 5 = severe damage) using data from aerial photographs, land-use maps, and field data. The related formula allows one to compare the relative degree of damage across regions using a combination of an absolute index, a theoretical index, a relative index, and population density. Xing'an County is used to demonstrate the technique.     

Reliability assessment of granular filters in embankment dams

Empirical criteria have been used successfully to design filters of most embankment large dam projects throughout the world. However, these empirical rules are only applicable to a particular range of soils tested in laboratory and do not take into account the variability of the base material and filter particle sizes. In addition, it is widely accepted that the safety of fill dams is mainly dependent on the reliability of their filter performance. The work herein presented consists in a new general method for assessing the probability of fulfilling any empirical filter design criteria accounting for base and filter heterogeneity by means of first‐order reliability methods (FORM), so that reliability indexes and probabilities of fulfilling any particular criteria are obtained. This method will allow engineers to estimate the safety of existing filters in terms of probability of fulfilling their design criteria and might also be used as a decision tool on sampling needs and material size tolerances during construction. In addition, sensitivity analysis makes possible to analyse how reliabilities are influenced by different sources of input data. Finally, in case of a portfolio risk assessment, this method will allow engineers to compare the safety of several existing dams in order to prioritize safety investments and it is expected to be a very useful tool to evaluate probabilities of failure due to internal erosion. Copyright © 2006 John Wiley & Sons, Ltd.     

Early warning research on salt-alkalization desertification in western Songnen Plain

Desertification is an environmental issue in the world. The salt-alkalization desertification land area formed by both primary and secondary salt-alkalization has extended in a large scale, which has become a significant eco-environmental problem. Based on the characteristics of eco-environment and the situation of desertification in western Songnen plain, this paper reports the analyzes of its formation in background and cause. An early warning system on the salt-alkalization desertification is established and the GIS technology is used to abstract the information of desertification evaluation index. Supported by the integrated technology of the GIS and ANN, the orientation and quantitative result of desertification are gained, which is helpful to the eco-environment protection and resource development in western Songnen Plain.     

天文光干涉与综合孔径技术的发展

本文简单介绍了光干涉与综合孔径技术发展的历史、国际上用于天文观测的一些著名光干涉仪的技术特点和进展、以及近年来我国开展的与光干涉 ,综合孔径技术有关的工作 ,最后简要介绍了在光学综合孔径技术领域所发展的光纤与集成光学等新技术     

拉格朗日插值法在渔业资源评估上的应用

应用拉格朗日插值法拟合鱼类体长与体重之间的函数关系 ,使用计算机VB语言进行编写程序 ,与常用的线性回归法、Ricker法进行比较 ,得出体长与体重的关系式为Pn(x) =∑nk=0yklk(x)=∑nk=0(∏nj=0j≠kx-xjxk-xj)yk 。     

FUZZY COMPREHENSIVE EVALUATION OF CONTAINER TRANSPORTATION MODES ALONG THE CHANGJIANG RIVER MAIN LINE AND ITS DELTA AREA

The Changjiang River (Yangtze) is one of the fastest growth areas of container transportation in Chi-na. Rail, road and water transportation have competed against each other for container transportation in the Chang-jiang River main line and its delta area. It is of significance to assess these different transportation modes scientifi-cally in order to organize container transportation efficiently in this area and make decision for integral plan and construction of transportation system in this area. This paper outlines application of fuzzy comprehensive evaluation to appraise different modes of typical direction of containers. Twelve assessment indexes were decided. Membership functions were formulated. Evaluation results indicated that road transportation was optimal mode in the Changjiang River delta area, however water transportation was the primary way in the Changjiang River main line.     

Mineralogy and geochemistry of the Texeo Cu–Co mine site (NW Spain): screening tools for environmental assessment

The Cu–Co–Ni Texeo mine has been the most important source of Cu in NW Spain since Roman times and now, approximately 40,000 m³ of wastes from mine and metallurgical operations, containing average concentrations of 9,263 mg kg⁻¹ Cu, 1,100 mg kg⁻¹ As, 549 mg kg⁻¹ Co, and 840 mg kg⁻¹ Ni, remain on-site. Since the cessation of the activity, the abandoned works, facilities and waste piles have been posing a threat to the environment, derived from the release of toxic elements. In order to assess the potential environmental pollution caused by the mining operations, a sequential sampling strategy was undertaken in wastes, soil, surface and groundwater, and sediments. First, screening field tools were used to identify hotspots, before defining formal sampling strategies; so, in the areas where anomalies were detected in a first sampling stage, a second detailed sampling campaign was undertaken. Metal concentrations in the soils are highly above the local background, reaching up to 9,921 mg kg⁻¹ Cu, 1,373 mg kg⁻¹ As, 685 mg kg⁻¹ Co, and 1,040 mg kg⁻¹ Ni, among others. Copper concentrations downstream of the mine works reach values up to 1,869 μg l⁻¹ and 240 mg kg⁻¹ in surface water and stream sediments, respectively. Computer-based risk assessment for the site gives a carcinogenic risk associated with the presence of As in surface waters and soils, and a health risk for long exposures; so, trigger levels of these elements are high enough to warrant further investigation.     

Evaluation of approaches to calculate debris-flow parameters for hazard assessment

Many different runout prediction methods can be applied to estimate the mobility of future debris flows during hazard assessment. The present article reviews the empirical, analytical, simple flow routing and numerical techniques. All these techniques were applied to back-calculate a debris flow, which occurred in 1982 at La Guingueta catchment, in the Eastern Pyrenees. A sensitivity analysis of input parameters was carried out, while special attention was paid to the influence of rheological parameters. We used the Voellmy fluid rheology for our analytical and numerical modelling, since this flow resistance law coincided best with field observations. The simulation results indicated that the “basal” friction coefficients rather affect the runout distance, while the “turbulence” terms mainly influence flow velocity. A comparison of the velocity computed on the fan showed that the analytical model calculated values similar to the numerical ones. The values of our rheological parameters calibrated at La Guingueta agree with data back-calculated for other debris flows. Empirical relationships represent another method to estimate total runout distance. The results confirmed that they contain an important uncertainty and they are strictly valid only for the conditions, which were the basis for their development. With regards to the simple flow routing algorithm, this methods could satisfactorily simulate the total area affected by the 1982 debris flow, but it was not able to directly calculate total runout distance and velocity. Finally, a suggestion on how different runout prediction methods can be applied to generate debris-flow hazard maps is presented. Taking into account the definition of hazard and intensity, the best choice would be to divide the resulting hazard maps into two types: “final hazard maps” and “preliminary hazard maps”. Only the use of numerical models provided final hazard maps, because they could incorporate different event magnitudes and they supplied output-values for intensity calculation. In contrast, empirical relationships and flow routing algorithms, or a combination of both, could be applied to create preliminary hazard maps. The present study only focussed on runout prediction methods. Other necessary tasks to complete the hazard assessment can be looked up in the “Guidelines for landslide susceptibility, hazard and risk zoning” included in this Special Issue.