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   

Arsenic incorporation in a salt marsh ecosystem     

James G. Sanders  Richard W. Osman 《Estuarine, Coastal and Shelf Science》1985,20(4):387-392

Replicate portions of a Delaware salt marsh were enclosed in cylindrical microcosms and exposed to elevated levels of inorganic arsenic (arsenate). All biotic and abiotic components in dosed cylinders rapidly incorporated arsenic. Spartina blades showed the greatest arsenic enrichment, with dosed plants incorporating arsenic concentrations an order of magnitude higher than controls. Spartina detritus and sediments also exhibited greatly elevated arsenic concentrations. Virtually all of the arsenic was incorporated into plant tissue or strongly sorbed to cell surfaces. Thus, elevated arsenic concentrations in estuarine waters will be reflected in living and non-living components of a salt marsh ecosystem, implying that increased arsenic will be available to organisms within the marsh ecosystem.  相似文献   

Accumulation of Zn,Cu and Cd by crabs and barnacles     

P.S. Rainbow 《Estuarine, Coastal and Shelf Science》1985,21(5):669-686

The crab Carcinus maenas (L.) and the barnacle Elminius modestus Darwin were exposed to a range of dissolved concentrations of Zn, Cu and Cd for 21 days in artificial seawater. Accumulation of Zn and Cu by crabs has been interpreted in terms of the presence of a regulation mechanism to maintain constant body concentrations (83·2 ± 19·4 μg Zn g^?1 dry wt.; 39·8 ± 9·8 μg Cu g^?1 dry wt.) under varying external dissolved metal levels, until a threshold dissolved metal concentration (c. 400 μg Zn l^?1; c. 170 μg Cu l^?1) beyond which net accumulation of metal begins. Cadium appears to be accumulated by C. maenas at all exposures with no evidence for regulation of body cadmium concentrations. Exposure of E. modestus to Zn, Cu or Cd caused net accumulation of the respective metal in the bodies of the barnacles, with no evidence for regulation of body metal concentrations.  相似文献   

Nitrogen uptake,ammonium oxidation and nitrous oxide (N₂O) levels in the coastal waters of western Cook Strait,New Zealand     

John C. Priscu  Malcolm T. Downes 《Estuarine, Coastal and Shelf Science》1985,20(5):529-542

Vertical measurements of $\text{NH}{}_4{}^{\mathrm{+}}$, $\text{NO}{}_3{}^{\mathrm{?}}$ and N₂O concentrations, $\text{NO}{}_3{}^{\mathrm{?}}$ and $\text{NH}{}_4{}^{\mathrm{+}}$ uptake, and $\text{NH}{}_4{}^{\mathrm{+}}$ oxidation rates were measured at 5 sites in western Cook Strait, New Zealand, between 31 March and 3 April 1983. Nitrate increased with depth at all stations reaching a maximum of 10.5 μg-atom $\text{NO}{}_3{}^{\mathrm{?}}\text{N l}{}^{\mathrm{?1}}$ at the most strongly stratified station whereas $\text{NH}{}_4{}^{\mathrm{+}}$ was relatively constant with depth at all stations (～0.1 μg-atom $\text{NH}{}_4{}^{\mathrm{+}}\text{N l}{}^{\mathrm{?1}}$). The highest rates of $\text{NH}{}_4{}^{\mathrm{+}}$ oxidation generally occurred in the near surface waters and decreased with depth. N₂O levels were near saturation with respect to the air above the sea surface and showed no obvious changes during 24 h incubation. $\text{NH}{}_4{}^{\mathrm{+}}$ oxidation by nitrifying bacteria may account for about 30% of the total $\text{NH}{}_4{}^{\mathrm{+}}$ utilization (i.e. bacterial+agal) and, assuming oxidation through to $\text{NO}{}_3{}^{\mathrm{?}}$, may supply about 40% of the algal requirements of $\text{NO}{}_3{}^{\mathrm{?}}$ in the study area. These results suggest that bacterial nitrification is of potential importance to the nitrogen dynamics of the western Cook Strait, particularly with respect to the nitrogen demands of the phytoplankton.  相似文献   

Modelling the effect of low soil temperatures on transpiration by Scots pine     

Per‐Erik Mellander  Manfred Sthli  David Gustafsson  Kevin Bishop 《水文研究》2006,20(9):1929-1944

For ecosystem modelling of the Boreal forest it is important to include processes associated with low soil temperature during spring‐early summer, as these affect the tree water uptake. The COUP model, a physically based SVAT model, was tested with 2 years of soil and snow physical measurements and sap flow measurements in a 70‐year‐old Scots pine stand in the boreal zone of northern Sweden. During the first year the extent and duration of soil frost was manipulated in the field. The model was successful in reproducing the timing of the soil warming after the snowmelt and frost thaw. A delayed soil warming, into the growing season, severely reduced the transpiration. We demonstrated the potential for considerable overestimation of transpiration by the model if the reduction of the trees' capacity to transpire due to low soil temperatures is not taken into account. We also demonstrated that the accumulated effect of aboveground conditions could be included when simulating the relationship between soil temperature and tree water uptake. This improved the estimated transpiration for the control plot and when soil warming was delayed into the growing season. The study illustrates the need of including antecedent conditions on root growth in the model in order to catch these effects on transpiration. The COUP model is a promising tool for predicting transpiration in high‐latitude stands. Copyright © 2006 John Wiley & Sons, Ltd.  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

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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   

Natural radioactivity in sediment of Wei River,China   总被引：1，自引：0，他引：1  

Xinwei Lu  Xiaolan Zhang  Fengling Wang 《Environmental Geology》2008,53(7):1475-1481

The concentrations of natural radionuclides in sediment of Wei River of China were measured using γ-ray spectrometry with the aim of estimating the radiation hazard as establishing a database for radioactivity levels of river sediment of China. The activity concentrations of ²²⁶Ra, ²³²Th and ⁴⁰K in sediment samples ranged from 10.4 to 39.9 Bq kg⁻¹, 15.3 to 54.8 Bq kg⁻¹ and 514.8 to 1,175.5 Bq kg⁻¹, respectively. The concentrations of these radionuclides were compared with the typical world values and the average activities of Chinese soil and Shaanxi soil. Radium equivalent activity (Ra_eq), external hazard index (H _ex) and representative level index (I _γr) were calculated for the samples to assess the radiation hazards arising due to the use of these sediment samples in the construction of dwellings. All the sediment samples have Ra_eq lower than the limit of 370 Bq kg⁻¹, H _ex less than unity and I _γr close to 1 Bq kg⁻¹. The overall mean outdoor terrestrial gamma dose rate is 64.8 nGy h⁻¹ and the corresponding outdoor annual effective dose is 0.079 mSv. None of the studied location is considered a radiological risk and sediment can be safely used in construction.  相似文献