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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差分法周跳探测与修复方法改进     

郑作亚  程宗颐  黄珹 《中国科学院上海天文台年刊》2004,(1)

在目前常用的周跳探测与修复方法基础上 ,提出了首先将观测资料按照观测历元不连续分成若干小弧段 ,然后利用差分法进行周跳探测 ,根据差分后周跳放大的特性判断周跳和野值 ,并确定其位置利用宽带组合和电离层组合的方法解算周跳大小。通过实例验证了其有效性。  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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The SFR and IMF of the galactic disk     

Andreas Just 《Astrophysics and Space Science》2003,284(2):727-730

There is a long term dynamical heating of stellar populations with age observed in the age – velocity dispersion – relation (AVR). This effect allows a determination of the star formation history SFR(t) from local kinematical data of main sequence stars. Using a self-consistent disk model for the vertical structure of the disk, we find from the kinematics of the stars in the solar neighbourhood that the SFR shows a moderate star burst about 10 Gyr ago followed by a continuous decline to the present day value consistent with the observed number of OB stars. The gravitational potential of the gas component and of the Dark Matter Halo is included and the effect of chemical enrichment, finite lifetime of the stars and mass loss of the stellar component are taken into account. The scale heights for main sequence stars together with the SFR is then used to determine constistently the IMF from the observed local luminosity function. The main new result is that the power law break in the present day mass function (PDMF) around 1 M _⊙ is entirely due to evolutionary effects of the disk and does not appear in the IMF. This revised version was published online in August 2006 with corrections to the Cover Date.  相似文献   

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