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   

Colour variability of asteroids in the Sloan Digital Sky Survey Moving Object Catalog     

Gy. M. Szabó  &#;. Ivezi&#; †  M. Juri&#;  R. Lupton  L. L. Kiss 《Monthly notices of the Royal Astronomical Society》2004,348(3):987-998

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Erratum: Towards cosmological concordance on galactic scales     

Frank C. van den Bosch  H. J. Mo  Xiaohu Yang 《Monthly notices of the Royal Astronomical Society》2004,348(2):736-736

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Chemical alteration of tephra in the depositional environment: theoretical stability modelling     

A. M. Pollard  S. P. E. Blockley  K. R. Ward 《第四纪科学杂志》2003,18(5):385-394

The study of the chemical stability of vitreous material in aqueous media is well‐established. There has to date been little consideration of the implications of variations in the chemical durability of tephra in Quaternary tephrochronology. Chemical alteration can take the form of cationic leaching from the matrix, or complete destruction of the silica network, either of which could constrain the ability to chemically identify distal tephra. Here we apply established models of vitreous durability to the published chemical analyses of a large number of Icelandic tephras in order to predict their relative durabilities under equivalent conditions. This suggests that some important tephras have relatively poor chemical stability, and that rhyolitic tephras are, in general, more stable than basaltic. We conclude that tephras should be expected to show predictable differential chemical stability in the post‐depositional environment. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   

Galaxy spectral parametrization in the 2dF Galaxy Redshift Survey as a diagnostic of star formation history     

Darren S. Madgwick  Rachel Somerville  Ofer Lahav  Richard Ellis 《Monthly notices of the Royal Astronomical Society》2003,343(3):871-879

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WR 7a: a V Sagittae or a qWR star?     

A. S. Oliveira  J. E. Steiner  D. Cieslinski 《Monthly notices of the Royal Astronomical Society》2003,346(3):963-967

The star WR 7a, also known as SPH 2, has a spectrum that resembles that of V Sagittae stars although no O  vi emission has been reported. The Temporal Variance Spectrum – TVS – analysis of our data shows weak but strongly variable emission of O  vi lines which is below the noise level in the intensity spectrum.
Contrary to what is seen in V Sagittae stars, optical photometric monitoring shows very little, if any, flickering. We found evidence of periodic variability. The most likely photometric period is   P _phot= 0.227(±14) d  , while radial velocities suggest a period of   P _spec= 0.204(±13) d  . One-day aliases of these periods can not be ruled out. We call attention to similarities with HD 45166 and DI Cru (= WR 46), where multiple periods are present. They may be associated to the binary motion or to non-radial oscillations.
In contrast to a previous conclusion by Pereira et al., we show that WR 7a contains hydrogen. The spectrum of the primary star seems to be detectable as the N  v 4604 Å  absorption line is visible. If so, it means that the wind is optically thin in the continuum and that it is likely to be a helium main sequence star.
Given the similarity to HD 45166, we suggests that WR 7a may be a qWR – quasi Wolf–Rayet – star. Its classification is WN4h/CE in the Smith, Shara & Moffat three-dimensional classification system.  相似文献   

Shapelets – II. A method for weak lensing measurements     

Alexandre Refregier  David Bacon 《Monthly notices of the Royal Astronomical Society》2003,338(1):48-56

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The fundamental plane of ellipticals – I. The dark matter connection     

Annamaria Borriello  Paolo Salucci  Luigi Danese 《Monthly notices of the Royal Astronomical Society》2003,341(4):1109-1120

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X-ray spectral evolution of low-mass X-ray binary GX 349+2     

V. K. Agrawal  P. Sreekumar 《Monthly notices of the Royal Astronomical Society》2003,346(3):933-939

We present the results of a systematic investigation of spectral evolution in the Z source GX 349+2, using data obtained during 1998 with the Proportional Counter Array (PCA) on-board the RXTE satellite. The source traced a extended normal branch (NB) and flaring branch (FB) in the colour–colour diagram (CD) and the hardness-intensity diagram (HID) during these observations. The spectra at different positions of the Z-track were best fitted by a model consisting of a disc blackbody and a Comptonized spectrum. A broad (Gaussian) iron line at ∼6.7 keV is also required to improve the fit. The spectral parameters showed a systematic and significant variation with the position along the Z-track. The evolution in spectral parameters is discussed in view of the increasing mass accretion rate scenario, proposed to explain the motion of Z sources in the CD and the HID.  相似文献   

Impact of the seasonal variations of composition on the temperature field of Titan’s stratosphere     

Sébastien Lebonnois  Frédéric Hourdin  David Luz 《Icarus》2003,163(1):164-174

We investigate the role of seasonal variations of Titan’s stratospheric composition on the temperature. We use a general circulation model coupled with idealized chemical tracers that reproduce variations of ethane (C₂H₆), acetylene (C₂H₂), and hydrogen cyanide (HCN). Enhancement of the mole fractions of these compounds, at high latitudes in the winter hemisphere relative to their equatorial values, induces a relative decrease in temperature above approximately 0.2 mbar, with a peak amplitude around −20 K, and a relative increase in temperature below, around 1 mbar, with a peak amplitude around +7 K. These thermal effects are mainly due to the variations of the cooling to space induced by the varying distributions. The ethane, acetylene, and hydrogen cyanide variations affect the cooling rates in a similar way, with the dominant effect being due to ethane, though its latitudinal variations are small.  相似文献