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91.
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
92.
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
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
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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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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