简介:Currentaccountingstandardsandsystemsdonotincludetheaccountingofforestecologicalassets.Withtheincreasingattentionthatpeoplepaytoforestecologicalissuesandtheneedsforaccountinginformationdisclosure,itsvalueaccountinghasbecomeaforefrontissueandhottopicintheaccountingprofession.Theprofoundissuesaboutitsparticularities,accountingrecognitionandmeasurementsaretobesolved.Basedontheanalysisofthefeaturesofforestecologicalassetsanditsimpactsonaccountingrecognitionandmeasurement,thispaperproposesthataccountingrecognitionshouldbebasedontheappraisalandafairvaluemodelissuggestedforinitialandfurthermeasurementofforestecologicalassets.Forthefairvaluemeasurement,theappraisaltechniquesofnon-marketvaluesshouldbegivenmoreconsideration.Anditsvalueappraisalmethodsshouldrefertotheexistingmatureecologicaleconomicorenvironmentaleconomicappraisalmethods.
简介:Themainobjectiveofthisresearchistoevaluatethewettabilityoftheprocessedbamboosurfaces.Theimportantsurfaceenergyandacid-basepropertiesforprocessedbamboohavebeenestimatedbyusingcontactangletechniques.Accordingtotheresults,thechangeofageshasapositiverelationwiththecontactanglesofwateronprocessedbamboo.Thecontactangleswereincreasedafterthebamboosurfacetreatedinhightemperatureconditionandpreservation.Thedifferenttreatmethodshaveastro...
简介:InordertoexplorethefeasibilityofusingX-raytomeasuremoisturecontentinthedryingprocessandhaveafurtherstudyontheeffectofprecisionofmoisturecontentwhenscanningthroughdifferentgraindirections,X-rayscanningmethodandweightingmethodwereusedtomeasureaveragemoisturecontentofCunninghamialanceolataduringhotairdrying.Theresultsshowthatthemoisturecontentvaluesoftwomethodswereveryclosetooneanother,thedeterminationcoefficientsofbothwerehighlycorrelatedwithavalueover0.99,andtheabsolutedeviationwasbelow2%;whenscanningalongradialdirectionandlongitudinaldirection,theprecisionsofaveragemoisturecontentwerehigherthanthatofthetangentialdirection,butthedeviationcanbenegligibleintheactualmeasurement;inthepracticalapplication,theeffectofgraindirectiononprecisionofmoisturecontentmeasurementcouldnotbetakenintoaccountwhenusingX-raytomeasurethemoisturedistributionofwood.
简介:ThecorrectmethodusedinforestsoilrespirationmeasurementbyLi-6400isapremiseofdataqualitycontrol.Accordingtothestudyinalarchplantation,collarsshouldbeinsertedat12hoursinadvancetoefficientlyreducetheinfluenceofCO2spring-out.Moreover,collarinsertiondepthsubstantiallyaffectedsoilrespirationmeasurement,i.e.whencollarwasshallowlyinsertedintosoil,transversalgasdiffusionandtheCO2re-spring-outcausedbyunstablecollarsinthemeasurementcouldleadtooverestimatingsoilrespirationrate;however,whencollarwasdeeplyinsertedintosoil,rootrespirationdeclinecausedbyroot-cutandthemostactiverespiratoryofthesurfacesoilseparatedbytheinsertedcollarscouldleadtounderestimatingsoilrespirationrate.Furthermore,anerrorlessthan5%couldbeguaranteedintypicalsunnydayifthetarget[CO2]wassettothemeanvalueofambient[CO2]inmosttimeoftheday,butitshouldbecarefullysetinearlymorningandlateafternoonaccordingtochangingambient[CO2].Thisprotocolofmeasurementisusefulinrealmeasurement.
简介:Timedomainreflectometry(TDR)isahighlyaccurateandautomaticmethodfordeterminationofporousmediawatercontentandelectricalconductivity.ThispaperfocusesonthebasicprincipleofTDRtechnologyanditsapplicationinCaijiachuanwatershed,theLoessPlateau,China,thecompositionandstructureofasetofTDR-TRIME.Theinstallation,measurementandcalibrationofTRIME-TDRintheLoessPlateauhasbeenintroduced.ThefactorsthatcaninfluencetheveracityofthemeasurementbyTDRhavealsobeenanalyzedinthearticle.