浅析折扣方式下计税金额的确定方法     

刘海英  陈辉 《广东海洋大学学报》2005,25(2):68-70

为了明确折扣方式下应税金额的确定方法,分别从计税销售额、营业额和所得额等方面进行分析,其结果将使纳税人的财务会计处理和具体纳税操作更为规范和准确。  相似文献   

Motive force of Qinghai-Tibet Plateau moving to east     

YANG Dong-hong  YANG Xue-xiang  CHEN Dian-you 《世界地质(英文版)》2005,8(1)

A calculation formula on spherical pattern of Qinghai-Tibet plateau moving model is established. Tibet massif moves norward by east in speed of 28 mm/a, Ganshu-Qinghai massif moves to northeast in speed of 15 mm/a, Qomolangma Feng moves northward by a few east in speed of 35 ～42 mm/a. The low latitude perimeter is longer than the nigh latitude perimeter. When the Tibet massif moves northward, its latitude perimeter must be contracted and the Tibet massif must move eastward by Coriolis. Coriolis force is inertial in earth rotation. It makes the fall body turning to east and the rising block turning westward. In the Northern Hemisphere, it makes the northward body turning to east and the southward block turning to west.This is the reason why the tectonic zones of western Pacific are different from those of eastern Pacific.  相似文献   

疏散星团NGC6530天区的恒星自行和成员概率     

温文  赵君亮陈力 《中国科学院上海天文台年刊》2005,(1):79-94

利用上海天文台的照相底片资料,确定了疏散星团NGC6530天区364颗恒星的自行和成员概率,并对有关自行测定的方法、结果和精度等问题作了较为详细的介绍和讨论。使用的底片历元差为87年,全部恒星自行中误差的均方根值为1．09mas/a。  相似文献   

A Faraday rotation template for the Galactic sky     

Patrick Dineen  Peter Coles 《Monthly notices of the Royal Astronomical Society》2005,362(2):403-410

Using a set of compilations of measurements for extragalactic radio sources, we construct all-sky maps of the Faraday rotation produced by the Galactic magnetic field. In order to generate the maps, we treat the radio source positions as a kind of 'mask' and construct combinations of spherical harmonic modes that are orthogonal on the masked sky. As long as relatively small multipoles are used, the resulting maps are quite stable to changes in the selection criteria for the sources, and show clearly the structure of the local Galactic magnetic field. We also suggest the use of these maps as templates for cosmic microwave background (CMB) foreground analysis, illustrating the idea with a cross-correlation analysis between the Wilkinson Microwave Anisotropy Probe ( WMAP ) data and our maps. We find a significant cross-correlation, indicating the presence of a significant residual contamination.  相似文献   

Reviews     

Ian Alexander  D. S. Houghton  L. D. B. Heenan  Peter Curson  B. R. O'Donnell  D. A. Chisholm 《The Australian geographer》1987,18(1):67-100

OFFICE DEVELOPMENT: A Geographical Analysis by M. Bateman. 14 × 22 cm, xvi and 175 pages. Croom Helm: London 1985 (ISBN 0 7099 0697 8) $A35.95 (cloth).

ATLAS OF YOUTH UNEMPLOYMENT, 1981: The Geographic Distribution of Youth Unemployment in Australian Cities from the 1981 Census According to Birthplace and Gender by P. Matwijiw with E. Bamford and C. Maher. 21 × 29 cm, 127 pages. Australian Institute of Multicultural Affairs: Melbourne 1985 (ISBN 949890 33 2) $A12.00 (limp).

ENVIRONMENT AND HEALTH by A. J. Rowland and P. Cooper. 23 × 16 cm, vi and 205 pages. Edward Arnold: London 1983 (ISBN 0 7131 2855 0) $A27.95 (limp).

FAMINE AS A GEOGRAPHICAL PHENOMENON edited by B. Currey and G. Hugo. 17 × 24 cm, vi and 202 pages. Reidel: Dordrecht 1984 (ISBN 90 277 1762 1) Dfl 95.00, $US37.00 (cloth).

SOUTH AUSTRALIA'S CHANGING POPULATION (South Australian Geographical Papers No. 1) by G. J. Hugo. 25 × 18 cm, 71 pages. Royal Geographical Society of Australasia (SA Branch): Adelaide 1983 (ISBN 0 909112 05 03) $A4.00 (limp).

DEVELOPMENTS IN POLITICAL GEOGRAPHY edited by M. A. Busteed. 23 × 15 cm, 340 pages. Academic Press: London 1983 (ISBN 0 12 148420 3) $US42.00 (cloth).

NEITHER JUSTICE NOR REASON: A Legal and Anthropological Analysis of Aboriginal Land Rights by M. Gumbert. 22 × 14 cm, xv and 215 pages. University of Queensland Press: St Lucia 1984 (ISBN 0 7022 1746 8) $A20.00 (cloth).

RURAL RESOURCE MANAGEMENT by P. J. Cloke and C. C. Park. 14 × 22 cm, xiii and 473 pages. Croom Helm: London 1985 (ISBN 0 7099 2037 7) $A44.95 (cloth).

FARM POLICY IN AUSTRALIA by R. K. Hefford. 14 × 22 cm, xviii and 415 pages. University of Queensland Press: St Lucia 1985 (ISBN 0 7022 1698 4) $A40.00 (cloth).

TRANSPORT AND COMMUNICATIONS FOR PACIFIC MICROSTATES: Issues in Organisation and Management edited by C. C. Kissling. 14 × 21 cm, 192 pages. Institute of Pacific Studies, University of the South Pacific: Suva 1984. $A10.00 (cloth), $A8.00 (limp).

TIMES OF CRISIS: Epidemics in Sydney 1788–1900 by P. H. Curson. 15 × 25 cm, xii and 195 pages. Sydney University Press: Sydney 1985 (ISBN 0 424 00112 8). $A35.00 (cloth).

PEASANTS, SUBSISTENCE, ECOLOGY AND DEVELOPMENT IN THE HIGHLANDS OF PAPUA NEW GUINEA by L. S. Grossman. 24 × 16 cm, xxi and 302 pages. Princeton University Press: Princeton, NJ 1984 (ISBN 0 691 09406 3) $US45.50.

THE WORLD FOOD PROBLEM 1950–1980 by D. Grigg. 15 × 24 cm, 276 pages. Basil Blackwell: Oxford 1985 (ISBN 0 631 13481 6) $A58.50 (cloth).

POPULATION REDISTRIBUTION AND DEVELOPMENT IN SOUTH ASIA edited by L. A. Kosinski and K. M. Elahi. 17 × 24 cm, 243 pages. Reichel: Dordrecht 1985 (ISBN 90 277 1938 1) Dfl 120.00, $US44.00, £30.50 (cloth).

GEOGRAPHY AND ETHNIC PLURALISM edited by C. Clarke, D. Ley and C. Peach. 15 × 23 cm, xvii and 294 pages. Allen & Unwin: London 1984 (ISBN 0 04 309107 5) $A45.00 (cloth); (ISBN 0 04 309108 3) $A24.95 (limp).

SOCIAL GEOGRAPHY IN INTERNATIONAL PERSPECTIVE edited by J. Eyles. 14 × 22 cm, 295 pages. Croom Helm: London 1986 (ISBN 0 7099 0944 6) $A49.95 (cloth).

THE GENTRIFICATION OF INNER MELBOURNE: A Political Geography of Inner City Housing by W. S. Logan. 14 × 22 cm, xvi and 328 pages. University of Queensland Press: St. Lucia 1985 (ISBN 0 7022 1729 8) $A50.00 (cloth).

YELLOWCAKE AND CROCODILES: Town Planning, Government and Society in Northern Australia by J. Lea and R. Zehner. 14 × 22 cm, xxvi and 200 pages. Allen & Unwin: Sydney 1986 (ISBN 0 86861 875 6) $A24.95 (cloth); (ISBN 0 86861 843 8) $A 14.95 (limp).

THE BUNGALOW: The Production of a Global Culture by A. D. King. 20 × 25 cm, xii and 310 pages. Routledge & Kegan Paul: London 1984 (ISBN 0 7100 9538 4) $A62.50 (cloth).

THE WEST EUROPEAN CITY: A Social Geography by P. White. 15 × 23 cm, xviii and 269 pages. Longman: London 1984 (ISBN 0 582 30047 9) $A22.95 (limp).

THE SHAPING OF AMERICA: A Geographical Perspective on 500 years of History. Volume 1. Atlantic America, 1492–1800 by D. W. Meinig. 18 × 25 cm, xii and 500 pages. Yale University Press: New Haven 1986 (ISBN 0 300 03548 9) $US35.00 (cloth).

CANBERRA: MYTHS AND MODELS. Forces at Work in the Formation of the Australian Capital by K. F. Fischer. 21 × 30 cm, 166 pages. Institute of Asian Studies: Hamburg 1984 (ISBN 3 88910 009 0).

THE GEOGRAPHY OF PEACE AND WAR edited by D. Pepper and A. Jenkins. 15 × 23 cm, vi and 222 pages. Basil Blackwell: Oxford 1985 (ISBN 0 631 13559 6) $A75.00 (cloth); (ISBN 0 631 14069 7) $A23.95 (limp).

POLITICAL GEOGRAPHY: World‐economy, Nation‐state and Locality by P. J. Taylor. 15 × 23 cm, × and 238 pages. Longman: London 1985 (ISBN 0 582 30088 6) $A24.95 (limp).

THE INDUSTRIAL GEOGRAPHY OF CANADA by A. Blackbourn and R. G. Putnam 14 × 22 cm, 201 pages. Croom Helm: London 1984 (ISBN 0 7099 0622 6) $A42.50 (cloth).

THE FOODMAKERS by S. Sargent. 13 × 20 cm, 296 pages. Penguin: Ringwood 1985 (ISBN 0 14 007359 0) $A8.95 (limp).

LIMITS TO PREDICTION edited by R. B. McKern and G. C. Lowenthal. 13 × 19 cm, xiii and 163 pages. Australian Professional Publications: Sydney 1985 (ISBN 0 949416 029) $A14.95 (limp).

THE KANGAROO KEEPERS edited by H. J. Lavery. 18 × 25 cm, xxvi and 211 pages. University of Queensland Press: St Lucia 1985 (ISBN 0 7022 1875 8).

PRACTICAL ECOLOGY by D. D. Gilbertson, M. Kent and F. B. Pyatt. 15 × 23 cm, 320 pages, Hutchinson: London 1985 (ISBN 0 09 162651 X) £8.95.

BASIC BIOGEOGRAPHY (Second edition) by N. Pears. 15 × 24 cm, × and 358 pages. Longman: London 1985 (ISBN 0 582 30120 3) $A24.95 (limp).

ENVIRONMENTAL CHANGE (Second edition) by A. Goudie. 23 × 15 cm, xi and 258 pages. Oxford University Press: Oxford 1983 (ISBN 0 19 874135 9) A16.00 (limp).

MEGA‐GEOMORPHOLOGY edited by R. Gardner and H. Scoging. 16 × 24 cm, xiii and 240 pages. Oxford University Press: Oxford (ISBN 0 19 823244 6) $A48.00.

GRANITE LANDFORMS by C. R. Twidale. 25 × 17 cm, xxiii and 372 pages. Elsevier: Amsterdam 1982 (ISBN 0 444 42116 5) $A148.25.  相似文献   

Statistical analysis of sand grain/bed collision process recorded by high-speed digital camera   总被引：1，自引：0，他引：1  

DAWEI WANG  YUAN WANG  BIN YANG  WEI ZHANG† 《Sedimentology》2008,55(2):461-470

A high‐speed digital camera was employed to record the sand grain/bed collision process. With image processing and a statistical method, a series of parameters of the collision process were obtained. The results show that the collision process of a grain with rebounding can be represented by two parameters: the kinetic energy restitution coefficient and the collision angle. Both parameters satisfy a normal distribution, and they are dependent on one another. With an increase of the collision angle, the distribution of the kinetic energy restitution gradually reduces from a broad to a narrow range with low values. The percentage of vertical velocity restitution coefficients greater than 1 can reach 70% or more, which ensures that the settling time of the sand grains in the air increases and that they receive more energy from the air to progress the saltation movement.  相似文献   

太湖平原西北部全新世古河道沉积特征及环境演变   总被引：1，自引：0，他引：1  

舒军武  王伟铭  陈晔 《地层学杂志》2008,32(2):146-152

粒度、磁化率定量数据分析在判明第四系沉积物的来源、识别沉积分异作用、解译古沉积相和环境方面有着重要作用。对太湖平原西北部卜弋桥ZK01钻孔上部全新统如东组进行了粒度和磁化率测试分析,结合该孔孢粉成果,揭示研究区全新世古河道沉积环境和气候明显经历了3个阶段:1)11000—9500cal.aBP,沉积物主要由粉砂组成,粒度证据表明水动力条件较强,孢粉证据显示该阶段气候较温暖湿润;2)9500—3900cal.aBP,沉积物砂组分含量大幅增加,粒度资料显示古河道水动力明显增强,孢粉植被表明该时期处于全新世大暖期,气候暖湿稳定;3)3900cal.aBP以来,粉砂组分在沉积物中占优势,粒度结果表明该阶段水动力显著减弱,孢粉资料和磁化率证据表明研究区自该阶段特别是后期以来逐步出现了明显的人类活动迹象。  相似文献   

遗迹化石在层序地层学研究中的应用   总被引：2，自引：0，他引：2  

施振生  杨威  郭长敏  胡斌 《地层学杂志》2008,32(1):79-84

以济阳坳陷古近系沙河街组和塔里木盆地志留系为例,探讨了遗迹化石与层序地层学的关系,表现在3个方面:1)层序界面的识别层序界面位置发育有特征性的受基底控制的遗迹相,且界面上下遗迹组合类型发生变化;2)准层序界面的识别较深水环境中,界面上下生物扰动强度明显差异,界面之下扰动强度较大,扰动指数可达到3,而界面之上几乎没有生物扰动,且在同一准层序内部,由下至上,扰动强度逐渐增大;3)旋回层序的识别:在潮控滨线环境中,单个准层序内部,由下至上,高能环境的Skolithos遗迹组合逐渐变为中低能环境的Planolites-Palaeophycus遗迹组合和低能环境的Cochlichnus-Planolites遗迹组合,由下至上呈现旋回性变化特征。  相似文献   

甲醛标准储备液浓度的不确定度评定     

陈志清  辛运菊  梅祖明 《岩矿测试》2008,27(1):45-48

讨论了影响甲醛标准溶液浓度标定值不确定的各种因素,并评定了甲醛标准溶液浓度标定值的不确定度。当甲醛标准溶液浓度为1058 mg/L时,它的相对标准不确定度为0.70%(K=2)。  相似文献   

从准层序到米级旋回——层序地层学与旋回地层学相互交融的纽带   总被引：3，自引：0，他引：3  

陈留勤 《地层学杂志》2008,32(4)

层序地层学的基本单位是层序。准层序和准层序组构成了层序的基本结构单元,它们在层序内有规律的空间叠置样式是识别体系域的客观标准。准层序被定义为以海泛面为界的向上变浅序列,但是准层序是一个比较松散的概念,存在问题是对其成因机制研究不足。米级旋回作为旋回地层学的基本单位,定义为数厘米至数米厚的向上变浅的岩相序列,是高频率海平面升降变化的产物,其形成时限为相应的米兰柯维奇天文旋回周期。作为旋回地层学的基本单位,米级旋回以其明确的沉积学涵义和有规律的天文成因机制,是对层序地层学概念体系中的"准层序"的良好补充,对其进行深入研究具有重要的理论意义和应用价值。从准层序到米级旋回这一概念体系的演变,代表了层序地层学与旋回地层学相互交融的纽带。最后介绍旋回地层学的最新进展亚米兰柯维奇旋回,它对精确数字定年具有重大意义。  相似文献