浅析折扣方式下计税金额的确定方法

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。     

利用地震矩张量反演鲜水河断裂带现今运动学特征

本文探讨了利用地震矩反演断裂形变带运动学参数的基本理论和方法，将其初步应用于鲜水河断裂形变带变形分析和运动机制的研究。结果表明，鲜水河断裂带呈现出走向拉伸、倾向压缩的形变格局，由地震矩反演的断裂带剪切形变速率（１０．９ｍｍ／ａ）与用地质学估算方法（１７ｍｍ／ａ）和现今地壳形变测量（８ｍｍ／ａ）的结果相当。同时，反演出的应变主方向能解释鲜水河断裂现今活动分段性特征以及多种滑动方式共存的现状，从而证明该方法是目前研究区域运动学问题切实有效的手段之一。     

Commission health and development

IGU-Reports

Commission health and development     

Littoral '92

Reports

Littoral '92     

渭河盆地北缘断裂带活动特征的初步研究

本文从渭河盆地北缘断裂的形成和活动时代,活动特征等资料出发,结合北缘断裂带及整个盆地历史地震活动和新生界地层发育特征的综合分析,对北缘断裂带的活动期次,主要断层的运动幅度和滑动速率及其时空演变规律和机制等问题进行了探讨。文章指出,北缘断裂带的形成是一个由盆地中心向北逐渐扩展的过程,自上新世起,断层活动明显有东强西弱的变化特征,而且扩展方向也发生了偏转。这一转变及活动强度的东西差异与山西剪切带对渭河盆地的影响密切相关     

Trace element distribution among rock-forming minerals from metamorphosed to partially molten basic igneous rocks in a contact aureole (Fuerteventura, Canaries)

Low pressure partial melting of basanitic and ankaramitic dykes gave rise to unusual, zebra-like migmatites, in the contact aureole of a layered pyroxenite–gabbro intrusion, in the root zone of an ocean island (Basal Complex, Fuerteventura, Canary Islands). These migmatites are characterised by a dense network of closely spaced, millimetre-wide leucocratic segregations. Their mineralogy consists of plagioclase (An_32–36), diopside, biotite, oxides (magnetite, ilmenite), +/− amphibole, dominated by plagioclase in the leucosome and diopside in the melanosome. The melanosome is almost completely recrystallised, with the preservation of large, relict igneous diopside phenocrysts in dyke centres. Comparison of whole-rock and mineral major- and trace-element data allowed us to assess the redistribution of elements between different mineral phases and generations during contact metamorphism and partial melting.

Dykes within and outside the thermal aureole behaved like closed chemical systems. Nevertheless, Zr, Hf, Y and REEs were internally redistributed, as deduced by comparing the trace element contents of the various diopside generations. Neocrystallised diopside – in the melanosome, leucosome and as epitaxial phenocryst rims – from the migmatite zone, are all enriched in Zr, Hf, Y and REEs compared to relict phenocrysts. This has been assigned to the liberation of trace elements on the breakdown of enriched primary minerals, kaersutite and sphene, on entering the thermal aureole. Major and trace element compositions of minerals in migmatite melanosomes and leucosomes are almost identical, pointing to a syn- or post-solidus reequilibration on the cooling of the migmatite terrain i.e. mineral–melt equilibria were reset to mineral–mineral equilibria.     

Opening of the Fram Strait gateway: A review of plate tectonic constraints

We have revised the regional crustal structure, oceanic age distribution, and conjugate margin segmentation in and around the Lena Trough, the oceanic part of the Fram Strait between the Norwegian–Greenland Sea and the Eurasia Basin (Arctic Ocean). The Lena Trough started to open after Eurasia–Greenland relative plate motions changed from right-lateral shear to oblique divergence at Chron 13 times (33.3 Ma; earliest Oligocene). A new Bouguer gravity map, supported by existing seismic data and aeromagnetic profiles, has been applied to interpret the continent–ocean transition and the influence of Eocene shear structures on the timing of breakup and initial seafloor spreading. Assuming that the onset of deep-water exchange depended on the formation of a narrow, oceanic corridor, the gateway formed during early Miocene times (20–15 Ma). However, if the initial Lena Trough was blocked by terrigenous sediments or was insufficiently subsided to allow for deep-water circulation, the gateway probably formed with the first well developed magnetic seafloor spreading anomaly around Chron 5 times (9.8 Ma; Late Miocene). Paleoceanographic changes at ODP Site 909 (northern Hovgård Ridge) are consistent with both hypotheses of gateway formation. We cannot rule out that a minor gateway formed across stretched continental crust prior to the onset of seafloor spreading in the Lena Trough. The gravity, seismic and magnetic observations question the prevailing hypotheses on the Yermak Plateau and the Morris Jesup Rise as Eocene oceanic plateaus and the Hovgård Ridge as a microcontinent.     

欧盟RoHS指令与中国的对策

对欧盟RoHS指令的主要内容进行了简述,初步介绍了与RoHS指令相似或者相关的各国的环保指令,讨论了RoHS指令等对我国电子电气行业带来的巨大冲击。简要总结我国电子信息产业部、国家质量监督检验检疫总局、商务部等各管理及技术部门为了应对RoHS指令和提高我国电子电气行业竞争力而作出的相应对策。     

高能偏振能量色散X射线荧光光谱仪应用现状和进展

对高能偏振能量色散X射线荧光光谱仪基本特点及其用于环境、生物、地质样品中痕量元素的分析和RoSH检测等领域的应用现状予以介绍,并对二次靶与滤光片在痕量元素分析中的应用作了探讨。     

软玉子料的形状规律及其应用

通过对软玉子料形状总结,发现子料多呈扁平状,其长宽比较小,磨圆好的子料形状可分为11类。这些特征可用于子料鉴别与特殊材料制作。