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   

板翅式换热器综合性能优化的设计方法     

高俊忠  陈维汉 《广东海洋大学学报》2003,23(6):45-49

应用给定换热器结构材料而使换热量最大的两侧换热表面的最佳匹配准则和使可用能损失率最小的最佳运行参数准则。利用两个准则间的关系 ,采用迭代的方式完成换热器的优化设计 ,使换热器的设计达到材料省、换热效果好及运行费用低的目的 ,且能在设计阶段实现。  相似文献   

Contribution of storms to groundwater recharge in the semi‐arid region of Karnataka,India     

K. Shivanna  U. P. Kulkarni  T. B. Joseph  S. V. Navada 《水文研究》2004,18(3):473-485

This paper describes the application of environmental isotopes and injected tracer techniques in estimating the contribution of storms as well as annual precipitation to groundwater recharge and its circulation, in the semi‐arid region of Bagepalli, Kolar district, Karnataka. Environmental isotopes ²H, ¹⁸O and ³H were used to study the effect of storms on the hydrological system, and an isotope balance was used to compute the contribution of a storm component to the groundwater. Some of the groundwater samples collected during the post‐storm periods were highly depleted in stable isotope content with higher deuterium excess relative to groundwater from the pre‐storm periods. Significant variation in deuterium excess in groundwater from the same area, collected in two different periods, indicates the different origin of air masses. The estimated recharge component of a storm event of 600 mm to the groundwater was found to be in the range of 117–165 mm. There was no significant variation in environmental tritium content of post‐storm and pre‐storm groundwater, indicating the fast circulation of groundwater in the system. After completion of the environmental isotope work, an injected radiotracer ³H technique was applied to estimate the direct recharge of total precipitation to the groundwater. The estimated recharge to the groundwater is 33 mm of the 550 mm annual precipitation during 1992. Copyright © 2003 John Wiley & Sons, Ltd.  相似文献   

Observational Test of an Accretion Model of Star Formation in Galactic Clusters     

J. N. Pramanik  S. K. Bhattacharjee 《Astrophysics and Space Science》2006,306(4):241-248

Theoretical predictions of an accretion model of star formation in galactic clusters, published quite long ago, which is found to have some relevance with the current picture of star formation have been tested with observation of seven clusters of young and intermediate ages. It is found that the agreement between the theory and observation is very good.  相似文献   

Shear and objective stress rates in hypoplasticity     

D. Kolymbas  I. Herle 《国际地质力学数值与分析法杂志》2003,27(9):733-744

  相似文献   

Impact of land use covers upon karst processes in a typical Fengcong depression system of Nongla, Guangxi, China   总被引：2，自引：0，他引：2  

Cheng Zhang  Jianguo Pei  Yunqiu Xie  Jianhua Cao  Lanling Wang 《Environmental Geology》2008,55(8):1621-1626

The direction and intensity of karst processes can be deeply affected by soil physical and chemical variations which were resulted from land use. Taking Nongla Fengcong depression area, Mashan County, Guangxi as an example, authors discussed the impact of land use on karst processes based on the data of field limestone tablet. The results showed that the corrosional rates at varied soil depth are quite different. Corrosional rate in woodland and orchard is mostly bigger than 20 mg/a, which is much higher than that in tilled land and shrub. Generally, corrosional rate decreased from orchard, woodland, tilled land, fallow land and shrub successively, in which soil organic matter (OM) and soil pH are two major controlling factors: corrosion process is controlled remarkably by soil OM in woodland and orchard. The higher the organic matter content is and the less the pH value is, the higher the corrosional rate is. Owing to lower organic matter content, the corrosional rate is mainly affected by soil CO₂ in tilled land and shrub.  相似文献   

Natural radioactivity in sediment of Wei River,China   总被引：1，自引：0，他引：1  

Xinwei Lu  Xiaolan Zhang  Fengling Wang 《Environmental Geology》2008,53(7):1475-1481

The concentrations of natural radionuclides in sediment of Wei River of China were measured using γ-ray spectrometry with the aim of estimating the radiation hazard as establishing a database for radioactivity levels of river sediment of China. The activity concentrations of ²²⁶Ra, ²³²Th and ⁴⁰K in sediment samples ranged from 10.4 to 39.9 Bq kg⁻¹, 15.3 to 54.8 Bq kg⁻¹ and 514.8 to 1,175.5 Bq kg⁻¹, respectively. The concentrations of these radionuclides were compared with the typical world values and the average activities of Chinese soil and Shaanxi soil. Radium equivalent activity (Ra_eq), external hazard index (H _ex) and representative level index (I _γr) were calculated for the samples to assess the radiation hazards arising due to the use of these sediment samples in the construction of dwellings. All the sediment samples have Ra_eq lower than the limit of 370 Bq kg⁻¹, H _ex less than unity and I _γr close to 1 Bq kg⁻¹. The overall mean outdoor terrestrial gamma dose rate is 64.8 nGy h⁻¹ and the corresponding outdoor annual effective dose is 0.079 mSv. None of the studied location is considered a radiological risk and sediment can be safely used in construction.  相似文献   

Recharge source and hydrogeochemical evolution of shallow groundwater in a complex alluvial fan system,southwest of North China Plain   总被引：4，自引：0，他引：4  

Fadong Li  Guoying Pan  Changyuan Tang  Qiuying Zhang  Jingjie Yu 《Environmental Geology》2008,55(5):1109-1122

Many cities around the world are developed at alluvial fans. With economic and industrial development and increase in population, quality and quantity of groundwater are often damaged by over-exploitation in these areas. In order to realistically assess these groundwater resources and their sustainability, it is vital to understand the recharge sources and hydrogeochemical evolution of groundwater in alluvial fans. In March 2006, groundwater and surface water were sampled for major element analysis and stable isotope (oxygen-18 and deuterium) compositions in Xinxiang, which is located at a complex alluvial fan system composed of a mountainous area, Taihang Mt. alluvial fan and Yellow River alluvial fan. In the Taihang mountainous area, the groundwater was recharged by precipitation and was characterized by Ca–HCO₃ type water with depleted δ¹⁸O and δD (mean value of −8.8‰ δ¹⁸O). Along the flow path from the mountainous area to Taihang Mt. alluvial fan, the groundwater became geochemically complex (Ca–Na–Mg–HCO₃–Cl–SO₄ type), and heavier δ¹⁸O and δD were observed (around −8‰ δ¹⁸O). Before the surface water with mean δ¹⁸O of −8.7‰ recharged to groundwater, it underwent isotopic enrichment in Taihang Mt. alluvial fan. Chemical mixture and ion exchange are expected to be responsible for the chemical evolution of groundwater in Yellow River alluvial fan. Transferred water from the Yellow River is the main source of the groundwater in the Yellow River alluvial fan in the south of the study area, and stable isotopic compositions of the groundwater (mean value of −8.8‰ δ¹⁸O) were similar to those of transferred water (−8.9‰), increasing from the southern boundary of the study area to the distal end of the fan. The groundwater underwent chemical evolution from Ca–HCO₃, Na–HCO₃, to Na–SO₄. A conceptual model, integrating stiff diagrams, is used to describe the spatial variation of recharge sources, chemical evolution, and groundwater flow paths in the complex alluvial fan aquifer system.  相似文献   

Variation of infiltration rate through karstic surfaces due to land use changes: A case study in Murgia (SE-Italy)   总被引：1，自引：0，他引：1  

Filomena Canora  M. Dolores Fidelibus  Antonella Sciortino  Giuseppe Spilotro   《Engineering Geology》2008,99(3-4):210

Groundwaters of the Murgia carbonate aquifer represent the main groundwater resource of the Apulia region (SE Italy). In the highlands (Alta Murgia) karst crops out in different forms and textures which have been preserved up to the 1970s: little evolved agriculture and sheep rearing produced only a marginal modification of the epikarst while a high degree of division into parcels by drystone walls helped in preserving soils from erosion. In the last years the original scenery of the Alta Murgia changed due to widespread transformations of surface karstic textures for agricultural purposes, with undeniable negative consequences on the hydrogeological balance, concerning both the infiltration and the runoff terms. Stone shattering led to flattening and deep alteration of a large part of the original karstic landscape and to demolition of drystone walls.In a study area of about 139 km² located in the Alta Murgia, the comparison of aerial photos related to the period 1950–2001 indicated that stone shattering had occurred for about 42% of the area.The hydrological behaviour of the first soil layer of experimental parcels representing both shattered stone and natural karstic surface textures was analysed by using the numerical model Hydrus-2D with the aim of estimating the variation on infiltration rate due to stone shattering. Intensive field and laboratory measurements concerned soil texture, soil water content, pressure head, saturated hydraulic conductivity, pan evaporation and meteorological parameters.  相似文献   

基于贡献权重叠加法的滑坡风险区划     

乔建平  石莉莉  王萌 《中国区域地质》2008,(11):1787-1794

贡献权重叠加法是对滑坡本底因子和承灾体因子在滑坡发育中的贡献率进行统计后,通过贡献率均值化、规一化处理,利用权重转换模型计算出每一个因子内部的权重——自权重和因子相互之间的权重——互权重。将滑坡因子、承灾体因子和两者的自权重、互权重分别相乘叠加,得到滑坡危险度和易损度区划结果,再将2项结果相乘得出滑坡风险区划结果。  相似文献