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   

上扬子地台震旦系铅锌矿床类型及找矿方向   总被引：13，自引：0，他引：13  

齐文  侯满堂  王根宝 《地球科学与环境学报》2006,28(2):30-36

上扬子地台含铅锌矿地层主要为震旦系。震旦系在上扬子地台主要发育上统灯影组,次有下统陡山沱组。将上扬子地台震旦系铅锌矿床成因划分为一级为叠生矿床,二级为层控矿床,三级为热水沉积改造矿床和热水沉积再造矿床四级类型,该类型按铅锌比例进一步划分为富铅型、富锌型、铅锌共生型。研究区内最重要的铅锌矿床成因类型为南郑马元、会东大梁子铅锌矿为代表的富锌型。陕西南郑、紫阳—镇坪地区,湖北武当、神农架、黄陵地区,以及地台西缘的安宁河、甘洛—小江、峨边—寻甸等地区的震旦系是寻找铅锌矿的最有利地段。  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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Radiation exposure and Mission Strategies for Interplanetary Manned Missions (REMSIM)   总被引：1，自引：0，他引：1  

C. Cougnet  N. B. Crosby  S. Eckersley  C. Foullon  V. Guarnieri  S. Guatelli  D. Heynderickx  A. Holmes-Siedle  C. Lobascio  S. Masiello  P. Nieminen  G. Parisi  P. Parodi  M. A. Perino  M. G. Pia  R. Rampini  P. Spillantini  V. Tamburini  E. Tracino 《Earth, Moon, and Planets》2004,94(3-4):279-285

Cosmic radiation is an important problem for human interplanetary missions. The “Radiation Exposure and Mission Strategies for Interplanetary Manned Missions–REMSIM” study is summarised here. They are related to current strategies and countermeasures to ensure the protection of astronauts from radiation during interplanetary missions, with specific reference to: radiation environment and its variability; radiation effects on the crew; transfer trajectories and associated fluences; vehicle and surface habitat concepts; passive and active shielding concepts; space weather monitoring and warning systems.  相似文献   

Optical monitoring of the quasar 4C 38.41     

B. Peng  J. Wu  X. Zhou 《Monthly notices of the Royal Astronomical Society》2003,346(2):483-488

The results of a photometric monitoring of the quasar 4C 38.41, performed at the optical R and B bands in 2002 February–March, are presented. With a 60/90 cm Schmidt telescope at the Xinglong station of the National Astronomical Observatories of China, we observed the source exhibiting amplitude variations of up to 0.78 mag in both bands during the whole campaign. Intraday and even intranight variations are detected as well. A typical variability time-scale of about 36 d is derived from our 2-month observations at the optical bands, which is identical to that found at a radio wavelength of 92 cm, suggesting a common origin for the variations in 4C 38.41 from optical to radio bands.  相似文献   

基于RDBMS的积件技术的应用研究     

李毅心 《成都信息工程学院学报》2006,21(2):206-209

积件技术是教学软件发展的方向，探讨了用Power Builder前台结合SQL Server关系数据库后台进行多媒体教学积件管理的应用模式，并结合具体教学示例，进行了分析说明。  相似文献   

关于国有地了企业经营者实行年薪制的构想     

胡芳 《河南国土资源》1996,(2)

为建立社会主义市场经济的地矿工作新秩序，本文对国有地矿企业的经营者（厂长、经理）这一特殊群体进行了分析。着重研究了新形势下企业经营者实行年薪制的问题。指出年薪制就是以企业一个生产经营周期为单位确定经营者的报酬，这一周期通常为一年。进而阐述了为什么要实行企业经营者年薪制；企业经营者的收入应与职工工资完全脱钩；采用基础报酬加效益报酬的方法确定收入等等。并构想了实行经营者年薪制所需要的外部环境：建立经营者人才市场、经营者要能进能出、实行任职资格制度、建立风险机制、按劳动力市场经济规律办事。  相似文献   

Coma Morphology of Three Non-periodic Comets     

R. Schulz  J. A. Stüwe  C. Erd 《Earth, Moon, and Planets》2005,97(3-4):387-397

The coma morphology and short-term evolution was investigated of three non-periodic comets in retrograde orbits, C/2001 Q4 (NEAT), C/2002 T7 (LINEAR), and C/2003 K4 (LINEAR). All three comets display distinct coma features, which were very different from one comet to the next and remained rather constant in shape during the observational period. A single, broad feature perpendicular to the sun-tail direction dominated the coma of C/2003 K4 in all used filters (B,V,R,I), whereas the coma of Comet C/2002 T7 exhibited different features in blue and red filters. C/2001 Q4 showed rather complex coma morphology with clear short-term variability in coma brightness. Therefore, these non-periodic comets neither show a featureless coma nor any similarities of the features detected. The overall distribution of coma material was investigated from the shape of radial coma profiles averaged around the comet nucleus. For C/2001 Q4 and C/2002 T7, the slopes fitted to the linear part of these profiles are flatter in the blue than in the red, which can be explained by the presence of coma gas. For C/2003 K4 no such difference is indicated in the May observations (r = 2.3 AU), while in July (r = 1.7 AU) the profiles in the B-filter are flatter than in V, R, and I, hence gas contamination was relevant at least in the B filter. The R and I filter images were used to determine approximate Afρ values of each comet as a function of time.  相似文献   

EMERGY ANALYSIS OF GRAIN PRODUCTION SYSTEM IN JIANGSU AND SHAANXI PROVINCE     

LIU Xin-wei  CHEN Bai-ming  ZHANG Ding-xiang 《中国地理科学(英文版)》2004,14(3)

1INTRODUCTIONGrain production has always been top-priority issue con-cerned by government and people (MA etal., 2002). Af-ter China put household contract responsibility system in force, its domestic issue of grain was basically settled in the mid 1980s (MA and XU, 1999). However, in the days when idea of sustainable development is broadly accepted, efficiency and sustainability of grain produc-tion are now in question, which have prompted interest in reviewing grain production patterns…  相似文献   

The intracluster iron distribution around 4C+55.16     

K. Iwasawa  A.C. Fabian  S.W. Allen  S. Ettori 《Monthly notices of the Royal Astronomical Society》2001,328(1):L5-L10

We report on the metal distribution in the intracluster medium around the radio galaxy 4C+55.16     observed with the Chandra X-ray Observatory . The radial metallicity profile shows a dramatic change at 10 arcsec (∼50 kpc) in radius from half solar to twice solar at inner radii. Also found was a plume-like feature located at ∼3 arcsec to the south-west of the centre of the galaxy, which is mostly accounted for by a strong enhancement of iron L emission. The X-ray spectrum of the plume is characterized by the metal abundance pattern of Type Ia supernovae (SNeIa), i.e. large ratios of Fe to α elements, with the iron metallicity being unusually high at     solar (90 per cent error). How the plume has been formed is not entirely clear. The inhomogeneous iron distribution suggested in this cluster provides important clues to understanding the metal enrichment process of the cluster medium.  相似文献