木材生产成本核算的探讨

林区木材生产的成本核算一直采用平行结转分步法.这种方法是以最终产品为目标,分别计算伐区、运材、贮木场三大生产阶段所消耗的生产费用,并计入产品成本份额.各阶段产品成本份额汇总后,加上企业应负担的管理费,即为产品的成本.这种方法计算简单,易于操作,木材生产企业一直延用至今.但是,随着市场经济体制的逐步建立,企业自主权扩大,这种核算方法的缺点逐渐显露出来、这种方法对木材生产有一个致命的问题,即产品成本不随在产品的数量转移,产品和在产品的数量均以贮木场单方检量为准.用这种方法计算产品的成本。

资源县林业局重视档案建设工作

资源县林业档案建设工作做得好,在经济建设中起到良好作用。如农业责任制,林业三定以后,一些群众乘改革之机,蚕食林业部门的木材贮材场地、林地,由于该局档案建设工作过得硬,近几年来,延东、中峰、

Development of Urease Immobilization Using Poly（acrylonitrile）/Chitosan Composite Materials

PANCHI （poly（acrylonitrile）/chitosan） composite membranes were prepared. The chitosan layer was deposited on the surface as well as on the pore walls of the base membrane. This resulted in the reduction of the pore size of the membrane and in an increase of their hydrophilicity. The pore structure of poly（acrylonitrile） and PANCHI membranes were determined by SEM analyses It was found that the membrane coated with 1.0% chitosan shows the maximum reduced pore size. The amounts of the functional groups and the degree of hydrophilicity of PANCHI composite membranes were determined. Urease was covalently immobilized onto all kinds of PANCHI membranes using glutaraldehyde. Both the amount of bound protein and relative activity of immobilized urease were measured. The highest activity （92.96%） was measured for urease bound to PANCHI （1%） membranes. The basic characteristics of optimum conditions （pH and temperature）, heat inactivation and storage stability of immobilized urease were determined. Immobilization improved the thermal, pH and storage stability of the enzyme. The obtained results show that the poly（acrylonitrile）/chitosan composite materials are suitable for urease immobilization.

ZC-3型侧面叉车

在毛主席无产阶级革命路线指引下,在批邓反击右倾翻案风斗争推动下,我厂实行以工人为主体的工人、干部、技术人员“三结合”,自去年年初起,经过用户访问、资料收集、选型定型、方案审查、图纸设计、样机试制等过程,自行设计、自行制造成功两台ZC-3型侧面叉车,向中国共产党诞生五十五周年献礼。