“合法”是正确解读现阶段我国私营企业主的关键

私营企业主是我们社会主义市场经济的建设者 ,是否“合法”是我们正确解读私营企业主的关键。我国目前的私营企业主分为两类三种。合法经营的私营企业主中的优秀分子是吸收入党的主要对象     

试论企业组织结构--电子商务企业与传统企业的比较

网络时代的到来，对传统企业的组织结构、运作模式、管理方法均提出了严峻的挑战。传统的企业组织结构是适应大工业生产而形成的等级组织结构形式，它有很大的局限性；电子商务企业的组织结构是适应网络社会而形成扁平化、双向多对多、以信息为基础的新型组织结构形式。电子商务企业以其组织结构扁平化和中空化，决策分散化，运作虚拟化，灵活高效为特点，它将成为传统企业在电子商务发展阶段变革的方向和目标。     

Finite element formulation and algorithms for unsaturated soils. Part II: Verification and application

The finite‐element formulation and integration algorithms developed in Part I are used to analyse a number of practical problems involving unsaturated and saturated soils. The formulation and algorithms perform well for all the cases analysed, with the robustness of the latter being largely insensitive to user‐defined parameters such as the number of coarse time steps and error control tolerances. The efficiency of the algorithms, as measured by the CPU time consumed, does not depend on the number of coarse time steps, but may be influenced by the error control tolerances. Based on the analyses presented here, typical values for the error control tolerances are suggested. It is also shown that the constitutive modelling framework presented in Part I can, by adjusting one constitutive equation and one or two material parameters, be used to simulate soils that expand or collapse upon wetting. Treating the suction as a strain variable instead of a stress variable proves to be an efficient and robust way of solving suction‐dependent plastic yielding. Moreover, the concept of the constitutive stress is a particularly convenient way of handling the transition between saturation and unsaturation. Copyright © 2003 John Wiley & Sons, Ltd.     

我国个人所得税制度完善的法律思考

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。     

Effect of spatial variation characteristics on contouring of design storm depth

The ordinary kriging method, a geostatistical interpolation technique, was applied for developing contour maps of design storm depth in northern Taiwan using intensity–duration–frequency (IDF) data. Results of variogram modelling on design storm depths indicate that the design storms can be categorized into two distinct storm types: (i) storms of short duration and high spatial variation and (ii) storms of long duration and less spatial variation. For storms of the first category, the influence range of rainfall depth decreases when the recurrence interval increases, owing to the increasing degree of their spatial independence. However, for storms of the second category, the influence range of rainfall depth does not change significantly and has an average of approximately 72 km. For very extreme events, such as events of short duration and long recurrence interval, we do not recommend usage of the established design storm contours, because most of the interstation distances exceed the influence ranges. Our study concludes that the influence range of the design storm depth is dependent on the design duration and recurrence interval and is a key factor in developing design storm contours. Copyright © 2003 John Wiley & Sons, Ltd.     

巴颜喀拉山东段及其邻区大地电磁测深成果地质解释

本文主要依据青海省囊歉至大河坝大地电磁测深成果,并结合重力资料对巴颜喀拉及南北两侧地区的壳幔结构进行了地质解释。指出了该区壳幔存在4个明显的低阻层,并简述了它们的形态特征,推断了其地质含意。认为昆中断裂带与昆南断裂带间是一个巨大的构造混杂岩带,影响深度亦很大。推断该区可能存在太古代地层。划出了8条壳幔断裂带,认为昆中断裂应是塔里木—华北板块与华南板块的分界线。     

基于Chandra的活动星系核观测

活动星系核（AGN）是宇宙中最奇特的天体之一。它是真正意义上的全波天体，其中X射线波段的发射功率占到全波段功率的50％左右。AGN的X射线辐射研究涉及天体物理中的最基本问题，例如能量产生、辐射机制和宇宙论等，而Chandra X射线卫星的高分辨率图像和光谱对这一研究有着重要作用。以Chandra卫星的部分观测结果为例，简要介绍了几类不同类型AGN的X射线辐射研究进展：（1）宽吸收线类星体APM08279＋5255（z=3．91）的X射线谱分析，以及高红移类星体的观测概况；（2）Seyfert星系NGC 4151延展X射线发射问题的解决，及NGC 1068X射线辐射与光学波段的高激发态发射线（[OⅢ]λ5007）有很强相关性的发现；（3）6个BLLac天体样本的X射线环境分析；（4）射电星系X射线喷流的观测等。     

Exposure dating and reinterpretation of coarse debris accumulations (‘rock glaciers’) in the Cairngorm Mountains,Scotland

Relict rock glaciers have considerable potential for contributing to palaeoclimatic reconstruction, but this potential is often undermined by lack of dating control and problems of interpretation. Here we reinvestigate and date four proposed ‘rock glaciers’ in the Cairngorm Mountains and show that the morphology of only one of these appears consistent with that of a true rock glacier produced by creep of underlying ice or ice‐rich sediment. All four features comprise rockslide or rock avalanche runout debris, and the possibility that all four represent unmodified runout accumulations cannot be discounted. Surface exposure dating of the four debris accumulations using cosmogenic ¹⁰Be produced uncertainty‐weighted mean ages of 15.4 ± 0.8 ka, 16.2 ± 1.0 ka, 12.1 ± 0.6 ka and 12.7 ± 0.8 ka. All four ages imply emplacement under cold stadial conditions, two prior to the Windermere Interstade of ca. 14.5–12.9 cal. ka BP and two during the Loch Lomond Stade of ca. 12.9–11.5 cal. ka BP. The above ages indicate that paraglacial rock‐slope failure on granite rockwalls occurred within a few millennia after deglaciation. The mean exposure ages obtained for runout debris at two sites – Strath Nethy (16.2 ± 1.0 ka) and Lairig Ghru (15.4 ± 0.8 ka) – are consistent with basal radiocarbon ages from Loch Etteridge, 22 km to the southwest (mean = 15.6 ± 0.3 cal. ka BP) and imply widespread deglaciation of the Cairngorms and adjacent valleys before 15 ka and possibly 16 ka. Copyright © 2008 John Wiley & Sons, Ltd.     

Uncoupling of coupled flows in soil—a finite element method

Coupled flow of water, chemicals, heat and electrical potential in soil are of significance in a variety of circumstances. The problem is characterized by the coupling between different flows, i.e. a flow of one type driven by gradients of other types, and by the dual nature of certain flows, i.e. combined convection and conduction. Effective numerical solutions to the problem are challenged due to the coupling and the dual nature. In this paper, we first present a general expression that can be used to represent various types of coupled flows in soil. A finite element method is then proposed to solve the generalized coupled flows of convection-conduction pattern. The unknown vector is first decomposed into two parts, a convective part forming a hyperbolic system and a conductive part forming a parabolic system. At each time step, the hyperbolic system is solved analytically to give an initial solution. To solve the multi-dimensional hyperbolic system, we assume that a common eigenspace exists for the coefficient matrices, so that the system can be uncoupled by transforming the unknown vector to the common eigenspace. The uncoupled system is solved by the method of characteristics. Using the solution of the hyperbolic system as the initial condition, we then solve the parabolic system by a Galerkin finite element method for space discretization and a finite difference scheme for time stepping. The proposed technique can be used for solving multi-dimensional, transient, coupled or simultaneous flows of convection-conduction type. Application to a flow example shows that the technique indeed exhibits optimality in convergence and in stability.     

圆盘固相萃取富集-气相色谱法测定地表水中有机氯和有机磷农药

采用环境友好的圆盘固相萃取新技术富集水体中有机氯农药和有机磷农药,分别用微池电子捕获检测器(μECD)和火焰光度检测器(FPD)气相色谱法检测,实现了水中有机氯和有机磷农药残留物的测定。结果表明,16种有机氯农药的平均回收率为64.7%~102%,精密度(RSD,n=6)为2.9%~15%;13种有机磷农药的平均回收率为65.9%~104%,精密度(RSD,n=6)为1.7%~17%。方法快速、灵敏、低污染,可用于水体中多种有机氯农药和有机磷农药的残留分析。