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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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   

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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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   

Impact of the seasonal variations of composition on the temperature field of Titan’s stratosphere     

Sébastien Lebonnois  Frédéric Hourdin  David Luz 《Icarus》2003,163(1):164-174

We investigate the role of seasonal variations of Titan’s stratospheric composition on the temperature. We use a general circulation model coupled with idealized chemical tracers that reproduce variations of ethane (C₂H₆), acetylene (C₂H₂), and hydrogen cyanide (HCN). Enhancement of the mole fractions of these compounds, at high latitudes in the winter hemisphere relative to their equatorial values, induces a relative decrease in temperature above approximately 0.2 mbar, with a peak amplitude around −20 K, and a relative increase in temperature below, around 1 mbar, with a peak amplitude around +7 K. These thermal effects are mainly due to the variations of the cooling to space induced by the varying distributions. The ethane, acetylene, and hydrogen cyanide variations affect the cooling rates in a similar way, with the dominant effect being due to ethane, though its latitudinal variations are small.  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