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   

Lithium Abundances in the Atmospheres of SLR C-Giants WZ Cas and WX Cyg from Resonance and Subordinate Li I Lines     

Larisa A. Yakovina  Yakiv V. Pavlenko  Carlos Abia 《Astrophysics and Space Science》2003,288(3):279-286

Lithium abundances in the atmospheres of the super Li-rich C-giants WZ Cas and WX Cyg are derived by the spectral synthesis technique using the Li I resonance line at λ670.8 nm and three subordinate lines at λλ 812.6, 610.4 and 497.2 nm. The differences between the Li abundances derived from the λ670.8 nm line and the λλ 497.2, 812.6 nm lines do not exceed ±0.5 dex. The lithium line at λ610.4 nm provides typically lower abundances than the resonance line (by ≈ 1 dex). The mean LTE and NLTE Li abundances from three Li I lines (excluding λ610.4 nm) are 4.7, 4.9 for WZ Cas, and 4.6, 4.8 for WX Cyg, respectively. This revised version was published online in July 2006 with corrections to the Cover Date.  相似文献   

A qualitative and quantitative evaluation of experimental model catchment evolution     

G. R. Hancock  G. R. Willgoose 《水文研究》2003,17(12):2347-2363

Due to the geological time scales required for observation of catchment evolution, surrogates or analogues of field data are necessary to understand long‐term processes. To investigate long‐term catchment behaviour, two experimental model catchments that developed without rigid boundaries under controlled conditions are examined and a qualitative and quantitative analysis of their evolution is presented. Qualitatively, the experimental catchments have the visual appearance of field scale data. Observation demonstrates that changes in catchment shape and network form are conservative. Quantitative analysis suggests that the catchments reach an equilibrium form while a reduction in the channel network occurs. While the catchments are laboratory scale models, the results provide insights into field scale behaviour. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   

Size and shape evolution of pores in a viscoplastic matrix under compression     

M. Berli  M. L. Accorsi  D. Or 《国际地质力学数值与分析法杂志》2006,30(12):1259-1281

The frequent use of soils and earth materials for hydraulic capping and for geo‐environmental waste containment motivated our interest in detailed modelling of changes in size and shape of macro‐pores to establish links between soil mechanical behaviour and concurrent changes in hydraulic and transport properties. The objective of this study was to use finite element analysis (FEA) to test and extend previous analytical solutions proposed by the authors describing deformation of a single macro‐pore embedded in linear viscoplastic soil material subjected to anisotropic remote stress. The FEA enables to consider more complex pore geometries and provides a detailed picture of matrix yield behaviour to explain shortcomings of approximate analytical solutions. Finite element and analytical calculations agreed very well for linear viscous as well as for viscoplastic materials, only limited for the case of isotropic remote stress due to the simplifications of the analytical model related to patterns and onset of matrix‐yielding behaviour. FEA calculations were compared with experimental data obtained from a compaction experiment in which pore deformation within a uniform modelling clay sample was monitored using CAT scanning. FEA predictions based on independently measured material properties and initial pore geometry provided an excellent match with experimentally determined evolution of pore size and shape hence lending credence to the potential use of FEA for more complex pore geometries and eventually connect macro‐pore deformation with hydraulic properties. Copyright © 2006 John Wiley & Sons, Ltd.  相似文献   

BACKGROUND STUDY ON NON-RESIDUAL PHASE OF ELEMENTS IN CHANGJIANG AND HUANGHE ESTUARINE SEDIMENTS     

刘新威  吴景阳  蔡月琴  林荣根  韩桂荣 《中国海洋湖沼学报》1996,14(3):282-290

Analysis of Zn, Cu, Pb, Co, Cr, Li, Ni, K, Al, Fe extracted by 1 mol/L HCl or 0.5 mol/LHCl/H_2O_2, showed concentrations of Zn, Cu, Pb, Co, Cr, Fe, Ni were significantly correlated with Li, Al,K, and clay. Two methods are used to indicate the background value of the non-residual phase of elementsin sediments, and are the same as the methods used to indicate the background value of totalconcentrations in sediments. The first method uses correlograms and regression equations,the second usesthe mean element concentrations normalized with grain size. Li, Al, K can be used as reference elements to determine the background value of Zn, Cu, Pb, Co,Cr, Ni, Fe, while the clay concentration's correlation with some extractable concentrations can be used tocalculate the background value of the non-residual phase of elements as a percentage of clay concentrationin the sediments. Based on this study, the concept of using the background value of the non-residualphase of elements to compare the pollution level in differ  相似文献   

Tidal effects on temperature front in the Yellow Sea   总被引：5，自引：0，他引：5  

Ma Jian  Qiao Fangli  Xia Changshui  Yang Yongzeng 《中国海洋湖沼学报》2004,22(3):314-321

Temperature front (TF) is one of the important features in the Yellow Sea, which forms in spring, thrives in summer, and fades in autumn as thermocline declines. TF intensity ⋎S _T ⋎ is defined to describe the distribution of TF. Based on the MASNUM wave-tide-circulation coupled model, temperature distribution in the Yellow Sea was simulated with and without tidal effects. Along 36°N, distribution of TF from the simulated results are compared with the observations, and a quantitative analysis is introduced to evaluate the tidal effects on the forming and maintaining processes of the TF. Tidal mixing and the circulation structure adapting to it are the main causes of the TF. Supported by the National Basic Research Program of China (No. G1999043809) and the National Science Foundation of China (No. 49736190).  相似文献   

青海省沙柳河南区有色金属矿成矿物质来源及矿床成矿模式探讨     

马永铨  姜洪成 《青海国土经略》1994,(1)

本文简述了沙柳河南区有色金属矿床的基本特征。通过对成矿热液及成矿物质的来源与性质的研究,认为该矿床的成因类型为火山沉积—接触交代改造叠加型,进而探讨了该矿床的成矿模式。  相似文献   

斑节对虾白斑综合症杆状病毒感染的实验模式     

邱德全  林继辉  刘丽  张凌飞 《广东海洋大学学报》2001,21(1):10-13

在建立斑节对虾实验室养殖模式的基础上，对野外采集的有白斑综合症病毒（WSSV）病典型症状的斑节对虾初步纯化其病毒，并进行WSSV的PCR检测，得到WSSV的感染用样品。对健康斑节对虾分别进行浸浴感染，投喂感染和注射感染。对感染死亡个体进行WSSA的PCR检测和细菌检测，证实WSSV感染性和致死性。浸浴感染、投喂感染和注射感染的感染量分别为4mL/L、0.2g/10g虾体、1/2稀释液0.05mL/10g虾体，死亡开始时间分别为16d、42h、28h，三种感染模式最终死亡率100%，从开始死亡到全部死亡延续时间分别为15d、82h、44h。  相似文献   

The Geological-Geophysical-Geochemical Exploration Model of the Nancha Type Gold Deposit in Tonghua Area, Jilin Province     

《东北亚地学研究》2001,(2)

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辽宁省深部构造特征及其地质意义     

郑秀岩 《国土资源》1997,(3)

本文应用了最新取得的“五统一”区域重力成果，并经过对浅表松散槽（如下辽河断陷，大岩体等）的密度亏损进行补偿改正后，求取了全省的区域重力场及其垂向二次导数，计算了莫氏面等深度图。在分析区域重力场及其垂向二次导数异常特征和莫氏面起伏特征的基础上，划分出辽宁深部构造的基本格局。从平面上探讨了深部构造与地形地势、地质构造及矿产分布的关系，从剖面上剖析了辽宁省地壳分层的宏观特征  相似文献