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   

A Simulating Experiment in the Process of Soil Erosion on Bare Land in Mt. Tanakami     

ZHAO Wei  HU Ke  Wang Xikui  Akitsu Kimoto  Takahisa MIZUYAMA 《世界地质(英文版)》2001,4(2)

In order to understand the process of surface erosion and acquire basic data of conditions on hillslope without vege tation, a sprinkling experiment is conducted on a bare slope in Mt. Tanakami in the central part of Japan. Based on the mea surements of runoff, mean soil erosion depth, and sediment yield, etc. , the results suggest the following characteristics in the process of surface erosion in the experimental area. (1) The occurrence of sediment discharge is interrupted; (2) Surface runoff is a saturated overland flow; (3) The mean soil erosion depth is thick compared with other areas in Mt. Tanakami;(4) Sediment discharge process is detachment- limited.  相似文献   

Sonar acoustic facies and sediment distribution on an area of the deep ocean floor     

Robert B. Kidd  Robert W. Simm  Roger C. Searle 《Marine and Petroleum Geology》1985,2(3):210-221

Long-range sidescan sonar can be used to map sediment distributions over wide expanses of deep ocean floor. Seven acoustic facies that arise from differing sediment or rock types have been mapped over the low-relief Saharan continental rise and Madeira abyssal plain. These have been calibrated with sampling, profiling and camera studies and the facies can be traced confidently on a regional scale using the sidescan data. The mapping of the sediment distribution shows that a complex interplay of turbidity current and debris flow processes can occur at a continental rise/abysaal plain transition over 1000 km from the nearest continental slope.  相似文献   

Biogenic silicate accumulation in sediments, Jiaozhou Bay   总被引：1，自引：0，他引：1  

李学刚宋金明  戴纪翠袁华茂李宁  李凤业孙松 《中国海洋湖沼学报》2006,24(3):270-277

1 INTRODUCTION Silicate, or silicic acid (H4SiO4), is a very im- portant nutrient in the ocean. Unlike other major nu- trients such as phosphate and nitrate or ammonium, which are needed by almost all marine plankton, silicate is an essential chemical req…  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   

鱼卡煤田大煤沟组高分辨率层序地层特征及聚煤规律   总被引：1，自引：0，他引：1  

白生海  田景春  肖玲  张翔 《地层学杂志》2008,32(4)

利用高分辨率层序地层学理论和技术方法,综合地震、测井、岩芯和煤质资料对柴达木盆地北缘鱼卡煤田中下侏罗统大煤沟组地层河湖三角洲沉积体系进行高分辨率层序地层学分析,从中识别出短期、中期、长期3个级别的基准面旋回层序,划分出向上"变深"非对称型、向上"变浅"非对称型及对称型3种短期基准面旋回基本结构类型。依据等时地层对比法则进行不同级次基准面旋回层序的联井对比,建立了大煤沟组的等时地层格架,在等时地层格架内进行了煤层对比,并在等时地层格架内分析了聚煤规律。  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   

Heavy metals in sediments of the Tecate River, Mexico   总被引：1，自引：0，他引：1  

F. T. Wakida  D. Lara-Ruiz  J. Temores-Peña  J. G. Rodriguez-Ventura  C. Diaz  E. Garcia-Flores 《Environmental Geology》2008,54(3):637-642

Ten sites along the Tecate River, Mexico were sampled to evaluate the cadmium, lead, nickel and chromium concentrations in sediments. The result shows contamination for cadmium in most of the sites, where two sites were class 4 (polluted to strongly polluted) according to geoaccumulation index proposed by Muller. Two sites were found polluted for all the heavy metals analyzed (Cr, Cd, Pb and Ni), indicating the effect of anthropogenic activities. A correlation between Ni and Cd concentration had been found indicating a common source. These metals are usually used in electroplating industry. The results of this study can be used for decision makers to prioritize measures to control the pollution for these metals.  相似文献