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。     

Lithium Abundances in the Atmospheres of SLR C-Giants WZ Cas and WX Cyg from Resonance and Subordinate Li I Lines

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.     

A qualitative and quantitative evaluation of experimental model catchment evolution

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.     

Tidal effects on temperature front in the Yellow Sea

Temperature front (TF) is one of the important features in the Yellow Sea, which forms in spring, thrives in summer, and fades in autumn as thermocline declines. TF intensity ⋎S _T ⋎ is defined to describe the distribution of TF. Based on the MASNUM wave-tide-circulation coupled model, temperature distribution in the Yellow Sea was simulated with and without tidal effects. Along 36°N, distribution of TF from the simulated results are compared with the observations, and a quantitative analysis is introduced to evaluate the tidal effects on the forming and maintaining processes of the TF. Tidal mixing and the circulation structure adapting to it are the main causes of the TF. Supported by the National Basic Research Program of China (No. G1999043809) and the National Science Foundation of China (No. 49736190).     

On cross-correlating weak lensing surveys

The present generation of weak lensing surveys will be superseded by surveys run from space with much better sky coverage and high level of signal-to-noise ratio, such as the Supernova/Acceleration Probe ( SNAP ). However, removal of any systematics or noise will remain a major cause of concern for any weak lensing survey. One of the best ways of spotting any undetected source of systematic noise is to compare surveys that probe the same part of the sky. In this paper we study various measures that are useful in cross-correlating weak lensing surveys with diverse survey strategies. Using two different statistics – the shear components and the aperture mass – we construct a class of estimators which encode such cross-correlations. These techniques will also be useful in studies where the entire source population from a specific survey can be divided into various redshift bins to study cross-correlations among them. We perform a detailed study of the angular size dependence and redshift dependence of these observables and of their sensitivity to the background cosmology. We find that one-point and two-point statistics provide complementary tools which allow one to constrain cosmological parameters and to obtain a simple estimate of the noise of the survey.     

Principal components in active galactic nuclei variability data and the estimation of the flux contributions from different components

It has been found that the near-infrared flux variations of Seyfert galaxies satisfy relations of the form   F_i ≈α _{i j} +β _{i j} F_j   , where F_i , F_j are the fluxes in filters i and j ; and  α _{i , j} , β _{i , j}   are constants. These relations have been used to estimate the constant contributions of the non-variable underlying galaxies. The paper attempts a formal treatment of the estimation procedure, allowing for the possible presence of a third component, namely non-variable hot dust. In an analysis of a sample of 38 Seyfert galaxies, inclusion of the hot dust component improves the model fit in approximately half the cases. All derived dust temperatures are below 300 K, in the range 540–860 K or above 1300 K. A noteworthy feature is the estimation of confidence intervals for the component contributions: this is achieved by bootstrapping. It is also pointed out that the model implies that such data could be fruitfully analysed in terms of principal components.     

青海省沙柳河南区有色金属矿成矿物质来源及矿床成矿模式探讨

本文简述了沙柳河南区有色金属矿床的基本特征。通过对成矿热液及成矿物质的来源与性质的研究,认为该矿床的成因类型为火山沉积—接触交代改造叠加型,进而探讨了该矿床的成矿模式。     

斑节对虾白斑综合症杆状病毒感染的实验模式

在建立斑节对虾实验室养殖模式的基础上，对野外采集的有白斑综合症病毒（WSSV）病典型症状的斑节对虾初步纯化其病毒，并进行WSSV的PCR检测，得到WSSV的感染用样品。对健康斑节对虾分别进行浸浴感染，投喂感染和注射感染。对感染死亡个体进行WSSA的PCR检测和细菌检测，证实WSSV感染性和致死性。浸浴感染、投喂感染和注射感染的感染量分别为4mL/L、0.2g/10g虾体、1/2稀释液0.05mL/10g虾体，死亡开始时间分别为16d、42h、28h，三种感染模式最终死亡率100%，从开始死亡到全部死亡延续时间分别为15d、82h、44h。