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   

Characters of the Pco2 and CO2 Flux in the East China Sea in Autumn     

纪雷  崔鹤  辛淑平  王军  张龙军  陆贤昆 《中国海洋湖沼学报》2003,21(2):180-186

Pco2 of air and seawater samples from the East China Sea(ECS) were measured in situ in autumn, 1994,Ocean currents,terrestrial fluviation,biological activities,etc.,Pco2 char-acters in air and seawater were investigated,CO2 flux and its character in the East China Sea are discussed on the basis of the Pco2 profiles of air and seawater,It was clear that the nearshore was the source of CO2;and tht the oulter sea area was the sink of CO2; and that the shelf area of the EXS is a net sink for atmospheric CO2 in autumn.  相似文献   

疏散星团的最新研究进展     

俎中良  赵君亮 《天文学进展》2003,21(2):152-162

疏散星团在天文学和天体物理学研究中有着多方面的重要性。近年来在观测和理论工作上都取得了显著的进展。综述了疏散星团的研究现状，对成员判别、基本参数确定、团与恒星的演化、团的结构和动力学进行了详细评述。  相似文献   

2种亚洲龙鱼的D-Loop序列结构分析     

潘阳  白俊杰  叶星  劳海华  罗建仁  汪学杰 《广东海洋大学学报》2005,25(4):5-8

采用PCR技术对2种亚洲龙鱼的mtDNAD_Loop全序列进行扩增和测序,序列结构分析和序列同源性比对结果表明,2种亚洲龙鱼的mtDNAD_Loop在靠近5’端有3个终止相关序列TAS(Ⅰ、Ⅱ、Ⅲ),靠近D_Loop的3’端有4个保守区域CSB1、CSB2、CSB3、CSB-D。在终止相关序列和保守区域之间是连续重复区域。经DNASP4.0软件分析,全序列中检测出多态位点数(S)为26,其中有17个转换,核苷酸多样性(Pi)为0.013,平均核苷酸差异数(K)为17.333。  相似文献   

天灾研究中的当代物理新途径   总被引：2，自引：1，他引：1  

胡辉  张世杰 《云南天文台台刊》2001,(1):58-62

应用当代物理学中的量子化方法，将日－地空间量子化。借天体分层结构特征，对地震震级公式及天体引潮力激起的孤波储能触发地震的原理作了探索性讨论。  相似文献   

海洋科技人才与成果的摇篮——青岛海洋大学     

《海洋世界》2001,(7):7-8

青岛海洋大学是一所以海洋和水产学科为特色的重点综合大学。1999年11月，经国家批准，成为“九五”期间“211工程”重点建设高校。数年来，青岛海大致力于“211工程”建设，在物理海洋学、水产养殖学、海洋药物学和海洋化学学科4个重点学科建设中取得丰硕成果。  相似文献   

流动VLBI站氢原子钟的研制与性能测试     

张为群  林传富  于双林  张一平  王关忠  张健  杨佩红 《天文学报》2001,42(1):94-100

氢脉泽是射电天文所必需的频率标准.文中对为流动vLBI站研制的新一代氢脉泽的物理结构特点进行了讨论，包括对腔泡结构、磁屏蔽、原子束光学系统等.同时性能测试表明在80秒到1天之间频率稳定度优于1×10  相似文献   

优化发电能源结构的初探   总被引：1，自引：0，他引：1  

程地卫 《成都信息工程学院学报》2001,16(1):41-45

从我国电力工业发展的角度，浅析了国内外发电能源结构及其变化趋势，作者认为优化我国发电能源结构、采取必要的技术措施，是实现我国电力 工业可持续发的重要途径。  相似文献   

广州白云山常绿阔叶林的结构特征   总被引：2，自引：0，他引：2  

何冰  尹爱国等 《广东海洋大学学报》2001,21(3):48-53

在线路调查和样方调查的基础上分析了广州白云山常绿阔叶林的结构特征，群落主要由亚热带科属组成，优势科为芸香科，五加科，茜草科，山茶科，壳斗科，鼠刺科，樟科等。优势树种也以相应的优势科属树种为主，群落中胸径≥3cm的个体密度较小，只有1964株/hm^2；群落较为低矮，平均高度只有6m；乔木垂直分化不明显，树种水平分布不均，白云山的植被是次生植被和人工造林改造的结果，只在山谷少数植被没受人类干扰，其现状植被是天然次生植被和人工植被的混合体，在一些由马尾松发展起来的群落，天然侵入的阔叶树种已在主要层中居优势；群落中可见马尾松衰退的痕迹。  相似文献   

Silicon limitation on primary production and its destiny in Jiaozhou Bay, China——Ⅳ：Study on cross-bay transect from estuary to ocean   总被引：1，自引：0，他引：1  

Yang Dongfang  Chen Yu  Gao Zhenhui  Zhang Jing  Wang Fan 《中国海洋湖沼学报》2005,23(1):72-90

The authors analyzed the data collected in the Ecological Station Jiaozhou Bay from May 1991 to November 1994, including 12 seasonal investigations, to determine the characteristics, dynamic cycles and variation trends of the silicate in the bay. The results indicated that the rivers around Jiaozhou Bay provided abundant supply of silicate to the bay. The silicate concentration there depended on river flow variation. The horizontal variation of silicate concentration on the transect showed that the silicate concentration decreased with distance from shorelines. The vertical variation of it showed that silicate sank and deposited on the sea bottom by phytoplankton uptake and death, and zooplankton excretion. In this way, silicon would endlessly be transferred from terrestrial sources to the sea bottom. The silicon took up by phytoplankton and by other biogeochemical processes led to insufficient silicon supply for phytoplankton growth. In this paper, a 2D dynamic model of river flow versus silicate concentration was established by which silicate concentrations of 0.028–0.062 μmol/L in seawater was yielded by inputting certain seasonal unit river flows (m³/s), or in other words, the silicate supply rate; and when the unit river flow was set to zero, meaning no river input, the silicate concentrations were between 0.05–0.69 μmol/L in the bay. In terms of the silicate supply rate, Jiaozhou Bay was divided into three parts. The division shows a given river flow could generate several different silicon levels in corresponding regions, so as to the silicon-limitation levels to the phytoplankton in these regions. Another dynamic model of river flow versus primary production was set up by which the phytoplankton primary production of 5.21–15.55 (mgC/m²·d)/(m³/s) were obtained in our case at unit river flow values via silicate concentration or primary production conversion rate. Similarly, the values of primary production of 121.98–195.33 (mgC/m²·d) were achieved at zero unit river flow condition. A primary production conversion rate reflects the sensitivity to silicon depletion so as to different phytoplankton primary production and silicon requirements by different phytoplankton assemblages in different marine areas. In addition, the authors differentiated two equations (Eqs. 1 and 2) in the models to obtain the river flow variation that determines the silicate concentration variation, and in turn, the variation of primary production. These results proved further that nutrient silicon is a limiting factor for phytoplankton growth. This study was funded by NSFC (No. 40036010), and the Director's Fund of the Beihai Sea Monitoring Center, the State Oceanic Administration.  相似文献