Community structure characteristics and vegetation damage degree were investigated and analyzed in a forest around village, which had been long term exposed to ambient atmospheric pollution stress, to study the influe...Community structure characteristics and vegetation damage degree were investigated and analyzed in a forest around village, which had been long term exposed to ambient atmospheric pollution stress, to study the influence of airborne pollutant emissions from the concentrated ceramic industries on vegetation. Field survey was carried out in a semi natural secondary forest on hilly land, Nanhai District of Guangdong Province, for the tree layer in ten quadrates with the total area of 10 × （10 m×10 m）, and for shrub and herb layers in eight subquadrates with the total area of 4 × （5 m×5 m）. Results showed that exotic Eucalyptus exserta and Eucalyptus urophylla were dominated over the community, followed by native tree species, Scheffiera octophylla and Bambusa gibba, with the importance value （Iv） of 26.75, 17.08, 16.27 and 11.50, respectively. Among all tree species, Eucalyptus exserta and Pinus massoniana were most severely damaged with nearly 100% damaged rate. Bambusa gibba and Dalbergia balansae were injured with damaged rate of 85.1% 68.3%, however, Eucalyptus urophylla, Celtis sinensis, Helicia cochinchinensis, Cinnamomum burmanni and Vitex negundo revealed moderate injuries （45%-57.5%）. Most of other indigenous species including Schefflera octophylla, Viburnum odoratissimum, Desmos chinensis, etc. showed less injured symptoms under the pollution stress. Compared with species in tree layer, damages of undergrowths were largely less. These results suggested that attention and concern should be paid on those introduced Eucalyptus species which had ever been widely used for forest restora tion in degraded hilly lands of south China since 1970-1980s, due to their last growing aspect, The results also demonstrated the potentials and perspectives by developing native species as target plants for restoration of degraded area at similar polluted location, which may provide scientific base for scientists to study and understand the functional aspects of native species and process-based interactions with pollution stress.展开更多
BECAUSE ceramic membranes have excellent thermal stability,mechanic and structural stability,goodresistant stability to chemicals and microbes and high potential to be modified,on the one hand,ce-ramic membranes,as me...BECAUSE ceramic membranes have excellent thermal stability,mechanic and structural stability,goodresistant stability to chemicals and microbes and high potential to be modified,on the one hand,ce-ramic membranes,as membrane separation materials,have an attractive prospect;on the other hand,it is possible to achieve the unification of reaction(especially for high temperature reaction)and sepa-展开更多
With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tang...With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.展开更多
基金This work was supported by Natural Science Foundation of China （30370283）, Natural Science Foundation of Guangdong Province （04002306）, and the Special Fund for the Development of Science and Tech nology of Foshan （03020091 ）.
文摘Community structure characteristics and vegetation damage degree were investigated and analyzed in a forest around village, which had been long term exposed to ambient atmospheric pollution stress, to study the influence of airborne pollutant emissions from the concentrated ceramic industries on vegetation. Field survey was carried out in a semi natural secondary forest on hilly land, Nanhai District of Guangdong Province, for the tree layer in ten quadrates with the total area of 10 × （10 m×10 m）, and for shrub and herb layers in eight subquadrates with the total area of 4 × （5 m×5 m）. Results showed that exotic Eucalyptus exserta and Eucalyptus urophylla were dominated over the community, followed by native tree species, Scheffiera octophylla and Bambusa gibba, with the importance value （Iv） of 26.75, 17.08, 16.27 and 11.50, respectively. Among all tree species, Eucalyptus exserta and Pinus massoniana were most severely damaged with nearly 100% damaged rate. Bambusa gibba and Dalbergia balansae were injured with damaged rate of 85.1% 68.3%, however, Eucalyptus urophylla, Celtis sinensis, Helicia cochinchinensis, Cinnamomum burmanni and Vitex negundo revealed moderate injuries （45%-57.5%）. Most of other indigenous species including Schefflera octophylla, Viburnum odoratissimum, Desmos chinensis, etc. showed less injured symptoms under the pollution stress. Compared with species in tree layer, damages of undergrowths were largely less. These results suggested that attention and concern should be paid on those introduced Eucalyptus species which had ever been widely used for forest restora tion in degraded hilly lands of south China since 1970-1980s, due to their last growing aspect, The results also demonstrated the potentials and perspectives by developing native species as target plants for restoration of degraded area at similar polluted location, which may provide scientific base for scientists to study and understand the functional aspects of native species and process-based interactions with pollution stress.
文摘BECAUSE ceramic membranes have excellent thermal stability,mechanic and structural stability,goodresistant stability to chemicals and microbes and high potential to be modified,on the one hand,ce-ramic membranes,as membrane separation materials,have an attractive prospect;on the other hand,it is possible to achieve the unification of reaction(especially for high temperature reaction)and sepa-
文摘With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.
