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71.
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
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76.
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 Pphot = 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
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
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
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This paper proposes a multi‐level parallelized substructuring–frontal combined algorithm for the analysis of the problem of thermo/hydraulic/mechanical behaviour of unsaturated soil. Temperature, displacement, pore water pressure and pore air pressure are treated as the primary variables in a non‐linear analysis. Details are given firstly of the substructuring–frontal combined approach. The incorporation of the algorithm in a multi‐level parallel strategy is then discussed. The parallel processing can thus be carried out at different substructural levels. The method thus developed impacts, in a positive way, on both computer storage requirement and execution time. Copyright © 2003 John Wiley & Sons, Ltd. 相似文献
79.
昆仑山口大地震与地形变异常的讨论 总被引：7，自引：5，他引：2
针对昆仑山口大地震，总结了多种地形变（大地测量）手段所显示的异常变化及其时空分布，结果显示：8．1级大震前存在空间尺度大，时间尺度的地形变前兆异常，简要介绍了相关的异常图像，给出了初步解释，并对未来震情的发展进行了探讨，认为近期内强震活动向华北迁移的可能性不大。 相似文献
80.
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