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。     

Radiation exposure and Mission Strategies for Interplanetary Manned Missions (REMSIM)

Cosmic radiation is an important problem for human interplanetary missions. The “Radiation Exposure and Mission Strategies for Interplanetary Manned Missions–REMSIM” study is summarised here. They are related to current strategies and countermeasures to ensure the protection of astronauts from radiation during interplanetary missions, with specific reference to: radiation environment and its variability; radiation effects on the crew; transfer trajectories and associated fluences; vehicle and surface habitat concepts; passive and active shielding concepts; space weather monitoring and warning systems.     

MASS FLUX OF ASTEROIDAL ORIGIN METEOROIDS ON PERIODIC COMET NUCLEI

We examine the potential contamination of cometary nuclei through impacts from asteroidal origin meteoroids. The paper uses a simple model and has the goal of determining whether asteroidal contamination is potentially significant. We assume a meteoroid power law mass distribution with index values in the range from s=1.83 to s=2.09. We used maximum and minimum models which we believe will bracket the true meteoroid mass distribution. We identify those comets which are expected to be most significantly contaminated, and find values of up to 3.6 kg of asteroidal meteoroid impact per square meter of the cometary surface per orbital revolution. This is less than the expected mass loss per perihelion passage for most comets. Therefore any remnant effects of the contamination will depend on the penetration depth of the meteoroids in the cometary nucleus, and possibly on the distribution of active and inactive areas on cometary nuclei. We present a simple model which suggests that even small meteoroids will embed relatively deeply into a cometary nucleus.     

Radiative Transfer in Inhomogeneous Atmospheres. III

The approach proposed in the previous parts of this series of papers is used to solve the radiative transfer problem in scattering and absorbing multicomponent atmospheres. Linear recurrence relations are obtained for both the reflectance and transmittance of these kinds of atmospheres, as well as for the emerging intensities when the atmosphere contains energy sources. Spectral line formation in a one-dimensional inhomogeneous atmosphere is examined as an illustration of the possibility of generalizing our approach to the matrix case. It is shown that, in this case as well, the question reduces to solving an initial value problem for linear differential equations. Some numerical calculations are presented.     

应用ATA的对数周期馈源方案于FAST的可能性探讨

介绍应用于美国凤凰计划的Allen望远镜阵(ATA)的对数周期馈源(LPA)概况，初步给出此种馈源的基本参数及性能，仿真估算了其驻波比和方向图，并结合正在进行中的我国500m孔径球面射电望远镜(FAST)计划，探讨了应用这种宽带馈源的可能性及其限制。     

On the Nature of the Object HD 209458b: Conclusions Drawn from Comparison of Experimental and Theoretical Data

The experimental data obtained in transit observations of the extrasolar planet HD 209458b and their comparison with theoretical inferences have led to the conclusions that HD 209458b (and other similar hot jupiters) is of a (mainly) hydrogen nature and that these objects probably possess strong magnetic fields. The results of the studies of HD 209458b and prospects for searches for the transits of other extrasolar planets are considered in detail.