我国个人所得税制度完善的法律思考     

刘升 《广东海洋大学学报》2006,26(2):44-46

个人所得税是与每个人联系都很紧密的税种,它的完善与否,直接体现了我国法制建设的完善程度及居民素质的高低。但现行税制由于内外原因,存在各种缺陷。因此有必要在理论中找到对策,并在实践中寻求答案逐步完善个人所得税制度。  相似文献   

板翅式换热器综合性能优化的设计方法     

高俊忠  陈维汉 《广东海洋大学学报》2003,23(6):45-49

应用给定换热器结构材料而使换热量最大的两侧换热表面的最佳匹配准则和使可用能损失率最小的最佳运行参数准则。利用两个准则间的关系 ,采用迭代的方式完成换热器的优化设计 ,使换热器的设计达到材料省、换热效果好及运行费用低的目的 ,且能在设计阶段实现。  相似文献   

山区公路软基病害研究   总被引：2，自引：0，他引：2  

刘雪岭  苏生瑞  周新民 《地球科学与环境学报》2005,27(1):65-69

随着高等级公路建设规模的扩大，山区公路所面临的路基病害特别是软土路基病害问题也逐渐增多。结合对陕南勉(县)一宁(强)高速公路工程实例分析，对山区软土成因及其特性进行了初步分析，认为山区软土属以坡洪积、湖积和冲积为主的软土，也有少量是由坡残积物堆积而形成。山区软土的特殊性表现在成分的复杂性、分布的不均匀性、隐蔽性和物理力学性质的特殊性。根据其特性以及中国山区公路软基普遍存在的病害问题，总结了山区公路软基的主要病害类型为剪切拉裂破坏、浸水沉陷破坏、剥蚀坍塌破坏、推挤滑动破坏。还提出了相应的软基处理方法及建议。  相似文献   

山东龙口市大磨曲家金矿地质特征及找矿方向探讨          下载免费PDF全文

刘晓煌  耿书杰  马树江  高池兴  赵新峰 《山东国土资源》2001,17(3):69-75

大磨曲家金矿位于玲珑金矿田东风矿床主脉的NE延伸部位.矿区内已发现矿脉25条.通过对玲珑金矿田的成矿条件分析和东风矿床的综合研究,认为本区有很好的找矿前景.  相似文献   

Simulating methane emission from a Chinese rice field as influenced by fertilizer and water level     

Z. Yu  X. Shangguan  D. Pollard  E. J. Barron 《水文研究》2003,17(17):3485-3501

Natural and agricultural wetlands are considered to be the major sources of global atmospheric methane (CH₄). A one‐dimensional model was developed to simulate methane emission and used to examine the influence of various physical processes on the rate of methane emission. Three processes involved in the methane emission are implemented in the model: production, reoxidation and transport. Three transport pathways were considered: diffusion across water–air or soil–air interfaces, ebullition and diffusion through plants. These pathways are influenced by soil properties, plant growth, water‐table conditions, temperature and external inputs (e.g. fertilizer). The model was used to examine the seasonal variation of the methane emission at a rice field in Hunan, China, which was observed during a field experiment for consecutive (early and late) rice seasons in 1992. The observed seasonal variations of methane emission, and role of plants in transporting methane to the atmosphere, are captured by the model simulation. Further model applications were conducted to simulate effects of fertilizer and water‐level condition on the methane emission. The results indicate that unfermented organic fertilizer produces a higher methane emission rate than mineral fertilizer. The simulations with treatments of a deep‐water covering and constant moisture reduced the methane emission. The rice field study provides a framework for further development of the model towards simulations based on spatially distributed variables (e.g. water table, soil temperature and vegetation) at a regional scale. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   

用素土桩挤密法处理陇东湿陷性黄土地基     

缪祥生  俞宗卫  于丽羽 《地球科学与环境学报》1994,(2)

素土桩挤密地基由桩间挤密土和回填素土夯实的桩体组成，它是一种人工“复合地基”。其作用是通过素土桩挤密法提高地基土的密实度，从而对湿陷性黄土达到消除浅部或深部的部分或全部湿陷性的作用，并改善地基承载能力，减少地基变形。本文通过现场单桩、群桩单元体轻便触探、小环刀深层取样、开剖取样等方法对场地地基土挤密前、后干重度和压实系数进行了对比分析，判定用素土桩挤密法处理陇东湿陷性黄土地基的可行性。  相似文献   

济南市地下水资源现状分析及开发利用建议          下载免费PDF全文

段秀铭  林常平  靳丰山 《山东国土资源》2001,17(1):40-45

本文采用较新的统计资料,对济南市地下水资源的开发利用现状及开采潜力,以行政区划为单元进行了分析论证.针对地下水资源开发利用中存在的环境水文地质问题,提出了开发利用规划和建议.  相似文献   

网箱养殖罗非鱼综合症的病理组织学研究     

张永嘉  吴泽阳  刘小高  李思政  黄卫坚  许其爵  罗海年  林鼎旋 《广东海洋大学学报》1992,(2)

于1989至1992年对水库网箱养殖罗非鱼综合症各发病期、各症状型的病鱼进行了病理组织学研究。研究结果表明:网箱养殖罗非鱼综合症的病理基础是肝肾功能障碍,病鱼的肝、肾、脾、肠、鳃、性腺、脑均有不同程度的坏死或变性。本文还对细菌继发性感染,各症状型的病理学变化及防治对策作了讨论。  相似文献   

Water transport from the North-east Irish Sea to western Scottish coastal waters: Further observations from time-trend matching of Sellafield radiocaesium     

W.A. McKay  M.S. Baxter 《Estuarine, Coastal and Shelf Science》1985,21(4):471-480

Radiocaesium isotopes, discharged into the North-east Irish Sea from the Sellafield (formerly Windscale) nuclear fuel reprocessing plant in Cumbria, have been employed as flow monitors to update and extend the record of coastal water movement from the Irish Sea to the Clyde Sea area and, further north, to Loch Etive. The temporal trends in radiocaesium levels have been used to determine the extent of water mixing en route and to define mean advection rates. Flow conditions from the Irish Sea have changed considerably since the mid-1970s, the residence time of northern Irish Sea waters being ～12 months during 1978–1980 inclusive. Average transport times of four and six months are estimated for the Sellafield to Clyde and Sellafield to Etive transects respectively. Sellafield ¹³⁷Cs levels in seawater were diluted by factors of 27 and 50 respectively during current movement to the Clyde and Etive areas. The decrease in salinity-corrected ¹³⁷Cs concentrations between the Clyde and Etive suggests that dilution by Atlantic water occurs, the latter mainly entering the Firth of Lorne from the west. The majority (～94%) of the radiocaesium supply to Loch Etive enters the Firth of Lorne via the portion of the coastal current circulating west of Islay, only ～6% arriving via the Sound of Jura.  相似文献   

Observational Test of an Accretion Model of Star Formation in Galactic Clusters     

J. N. Pramanik  S. K. Bhattacharjee 《Astrophysics and Space Science》2006,306(4):241-248

Theoretical predictions of an accretion model of star formation in galactic clusters, published quite long ago, which is found to have some relevance with the current picture of star formation have been tested with observation of seven clusters of young and intermediate ages. It is found that the agreement between the theory and observation is very good.  相似文献