纳入国库集中支付预算单位的会计核算

本文根据财政国库支付制度改革的特点,结合现行会计法、财务规则、会计制度论述了目前纳入集中支付预算单位会计处理存在的问题及解决问题的建议。     

白喉林鹪在河南的新分布及鸣声分析

2005年5-6月份在河南省罗山县董寨国家级自然保护区开展鸟类调查期间，通过对鸣唱个体的定位观察，发现了3只白喉林鸫（Rhinomyias bruneata）．经查阅文献，确定为河南省鸟类分布的新记录．白喉林鸫是我国华东地区亚热带森林的特有夏候鸟，因该地区中低海拔森林植被遭到严重破坏，导致其种群数量十分稀少，因此已被有关国际保护组织列为受胁物种,以往文献对白喉林鹆的鸣唱特点描述甚少，本文描述了在河南发现的白喉林鸫的形态特征、生境特点，首次报道了其在繁殖期的鸣唱特征，并对该物种在我国的分布和保护状况进行了讨论.     

建国以来孙中山经济思想研究综述

经济思想是孙中山思想最具特色的部分。建国以来，研究研究的主要内容包括：“平均地权”与“耕有田”、国民经济建设思想、与近现代重要人物经济思想的比较等方面。     

Zircon (U-Th)/He thermochronological constraints on Cretaceous thermal extension of Dabieshan orogen

：(U-Th)/He ages of 13 samples from Yuexi-Luotian core and its flanks in Dabieshan orogen fall in the range of 155～85 Ma. He ages for samples from the core range between 85～107 Ma, while those from the flanks range between 114～155 Ma. The result shows that the Yuexi-Luotian core was a thermal dome in Cretaceous with core temperature being much higher than those of the flanks. The thermal extension which resulted in the formation of Dabie core complex lasted until ca. 85 Ma. The magnitude of exhumation in the core is approximately 1528.8 m more than that in the flanks.     

Excitation of analytes and enhancement of emission intensities in a d.c. plasma jet: a critical review leading to proposed mechanistic models

Experimental data and theoretical criteria are used to critically review existing models for analyte emission enhancement in the 3-electrode d.c. plasma (DCP). The analytical zone is characterized as a non-optically thin recombining plasma in partial thermodynamic equilibrium (PTE). Spectrochemical excitation the authors ascribe largely to: (1) argon resonance line radiative transport; (2) inversion of optically pumped argon states; (3) inversion of analyte populations by Franck-Condon collisions with argon; (4) energy cascading in analytes via a multitude of channels. Adding an easily ionized element (EIE): (1) induces additional resonance line radiative transfer; (2) raises electron densities in cooler, analyte-rich plasma margins; (3) locally increases argon optical absorption cross sections via Stark broadening; (4) redistributes ohmic heating. Coupling between the proposed mechanisms is non-linear. Relationships between radiative transfer and collisional redistribution and (1) background suppression by EIE and (2) analyte emission enhancement by helium are also examined. Similarities between DCP and inductively coupled plasma (ICP) excitation mechanisms are noted and practical implications are addressed.     

综合国力的数学建模

本文考虑社会文明与社会导恶现象的制约机制，建立一个综合国力的非线性数学模型，从数学上讨论了相应的二次微分系统的Ｈｏｐｆ分叉，中心与细焦点的判定，极限环的存在唯一性等问题，并对数学结论予以合理解释，把社会相平面划成社发展区域，社会动荡区域和社会崩溃区域，研讨社会走向，确定纳入社会发展区域的途径。     

A study of lanthanide p-toluene sulphonic acid complexes in solution

Lanthanide p-toluene sulphonic acid (ptsa) complexes were prepared for La, Pr, Nd, Sm, Eu, Dy, Ho, Er and Yb, and found to exist as Ln(ptsa)₃. Conductivity studies of La(ptsa)₃ in DMSO and DMF suggest 1:2 and, possibly, 1:1 electrolyte behaviour in these solvents, respectively. NMR lanthanide-induced chemical shifts (LIS) for aromatic protons in (ptsa)^? and methyl protons in DMSO, were measured for all complexes as a function of the [Ln³⁺[DMSO] in a medium consisting of CCl₄, DMSO, and CH₃CN. Analysis of the LIS data suggests a change in (ptsa)^? coordination round Ln₃₊ across the lanthanide series.     

The vibrational force field of halogenated aromatic molecules: II. Out-of-plane vibrations of fluoroaromatics

A general quadratic force field is determined for the out-of-plane vibrations of florobenzenes. The force constants for the out-of-plane wagging of both CH and CF bonds decrease by about 10 % for each ortho fluorine substituent. No significant meta dependence could be detected. It is shown that the present field is in excellent accord with the chlorobenzene field of Scherer and with the benzene fields of Whiffen and of Kydd when due allowance is made for differences in coordinate definitions.     

南京国民政府(1927-1937)社团立法略论

南京国民政府统治前期,承继前政权的社团法律资源,分四个阶段和五个层次初步建立了一套社团法律体系。这一体系与之前的社团法律法规相比有一定进步性,但仍远未完善。