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   

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   

Synthetic SH seismograms in a laterally varying medium by the discrete wavenumber method   总被引：1，自引：0，他引：1  

Michel Campillo  Michel Bouchon 《Geophysical Journal International》1985,83(1):307-317

Summary. We present a new method to calculate the SH wavefield produced by a seismic source in a half-space with an irregular buried interface. The diffracting interface is represented by a distribution of body forces. The Green's functions needed to solve the boundary conditions are evaluated using the discrete wavenumber method. Our approach relies on the introduction of a periodicity in the source-medium configuration and on the discretization of the interface at regular spacing. The technique developed is applicable to boundaries of arbitrary shapes and is valid at all frequencies. Some examples of calculation in simple configurations are presented showing the capabilities of the method.  相似文献   

地下洞库勘察中的深斜孔钻探和压水试验技术          下载免费PDF全文

吉孟瑞  孙桂明  吴昌庆  原华山 《山东国土资源》2001,17(2):56-60

青岛市黄岛区拟建设海底地下油气储藏库,前期地质勘察工作要求施工倾角45°、深220m的取心钻孔4个,并在孔内分段进行压水试验.本文介绍了如何利用XY-4型金刚石小口径钻机施工基岩深斜孔及压水试验技术.  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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富氏谱分析法模拟地壳垂直运动的地学依据及其策应力模型     

张勤  范一中 《大地测量与地球动力学》2001,21(4):76-80

应用地壳波浪与镶嵌构造学说对富氏谱分析法提取地壳垂直形变信息的科学性做了地质学意义上的阐释 ,并提出了根据多期形变资料提取特定波段上构造策应力的数学模型  相似文献