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.     

Chemical alteration of tephra in the depositional environment: theoretical stability modelling

The study of the chemical stability of vitreous material in aqueous media is well‐established. There has to date been little consideration of the implications of variations in the chemical durability of tephra in Quaternary tephrochronology. Chemical alteration can take the form of cationic leaching from the matrix, or complete destruction of the silica network, either of which could constrain the ability to chemically identify distal tephra. Here we apply established models of vitreous durability to the published chemical analyses of a large number of Icelandic tephras in order to predict their relative durabilities under equivalent conditions. This suggests that some important tephras have relatively poor chemical stability, and that rhyolitic tephras are, in general, more stable than basaltic. We conclude that tephras should be expected to show predictable differential chemical stability in the post‐depositional environment. Copyright © 2003 John Wiley & Sons, Ltd.     

Opposition polarimetry and photometry of S- and E-type asteroids

The first results of the observational program devoted to simultaneous investigation of asteroid polarimetric and photometric opposition phenomena are presented. UBVRI polarimetric and V-band photometric observations of the S-type Asteroid 20 Massalia and the E-type Asteroids 214 Aschera and 620 Drakonia were carried out in 1996-1999 down to phase angles of 0.08°, 0.7°, and 1.2°, correspondingly. The S-type Asteroid 20 Massalia is characterized by the pronounced brightness opposition surge with an amplitude larger than that observed for the E-type asteroids. A sharp peak of negative polarization at small phase angles was not observed for this asteroid. The value of polarization degree at phase angle α<1° is less than 0.5% for both S and E types. The negative polarization branches of S and especially E-asteroids have an asymmetrical shape. The phase angle at which the polarization minimum occurs is close to the angle at which non-linear increase begins in the asteroid magnitude phase curves. A relation of the observed effects to the mechanism of coherent backscattering is discussed.     

Parameters of the intense X-ray and gamma-ray radiation from the solar flare of May 20, 2002, as observed from the Coronas-F spacecraft

We consider temporal, spectral, and polarization parameters of the hard X-ray and gamma-ray radiation observed during the solar flare of May 20, 2002, in the course of experiments with the SONG and SPR-N instruments onboard the Coronas-F spacecraft. This flare is one of the most intense gamma-ray events among all of the bursts of solar hard electromagnetic radiation detected since the beginning of the Coronas-F operation (since July 31, 2001) and one of the few gamma-ray events observed during solar cycle 23. A simultaneous analysis of the Coronas-F and GOES data on solar thermal X-ray radiation suggests that, apart from heating due to currents of matter in the the flare region, impulsive heating due to the injection of energetic electrons took place during the near-limb flare S21E65 of May 20, 2002. These electrons produced intense hard X-ray and gamma-ray radiation. The spectrum of this radiation extends up to energies ≥7 MeV. Intense gamma-ray lines are virtually unobservable against the background of the nonthermal continuum. The polarization of the hard X-ray (20–100 keV) radiation was estimated to be ≤15–20%. No significant increase in the flux of energetic protons from the flare under consideration was found. At the same time, according to ACE data, the fluxes of energetic electrons in interplanetary space increased shortly (～25 min) after the flare.     

TRIFFID observations of the cores of the three globular clusters M15, M92 and NGC 6712

We present the results of TRIFFID simultaneous V - and B -band observations of the cores of the globular clusters M15, M92 and NGC 6712. A variability search of their dense centres was made feasible through performing post-exposure image sharpening on the images, increasing the image resolution by a factor of ∼2. The isis implementation of the image subtraction technique developed by Alard & Lupton was then used to detect flux variations in our image sets. We have obtained periods for all observable variables (in our field of view) in NGC 6712 and we have found two new RR Lyrae variables (an RRab and an RRc). We have confirmed three variables in our field of view of the M92. For M15, we detect 48 variables in our field of view, 23 of which are new discoveries. We obtain periods and amplitudes for all variables and classify new ones based on the light-curve shape, the most significant period and the mean magnitude in the V band. Among the detected RR Lyrae we find 19 RRc, 12 RRab and two RRd types. In the subsequent analysis we find a marked increase in RRc over RRab variables in the core. In a refined procedure to search for fainter objects we find no dwarf novae in our field of view of M15. Simulations performed on the data set to quantify our sensitivity to such objects indicate that an upper limit of 10 dwarf novae (at 92 per cent probability) exist in our field of view. The implications this result has on globular clusters are discussed.     

WR 7a: a V Sagittae or a qWR star?

The star WR 7a, also known as SPH 2, has a spectrum that resembles that of V Sagittae stars although no O  vi emission has been reported. The Temporal Variance Spectrum – TVS – analysis of our data shows weak but strongly variable emission of O  vi lines which is below the noise level in the intensity spectrum.
Contrary to what is seen in V Sagittae stars, optical photometric monitoring shows very little, if any, flickering. We found evidence of periodic variability. The most likely photometric period is   P _phot= 0.227(±14) d  , while radial velocities suggest a period of   P _spec= 0.204(±13) d  . One-day aliases of these periods can not be ruled out. We call attention to similarities with HD 45166 and DI Cru (= WR 46), where multiple periods are present. They may be associated to the binary motion or to non-radial oscillations.
In contrast to a previous conclusion by Pereira et al., we show that WR 7a contains hydrogen. The spectrum of the primary star seems to be detectable as the N  v 4604 Å  absorption line is visible. If so, it means that the wind is optically thin in the continuum and that it is likely to be a helium main sequence star.
Given the similarity to HD 45166, we suggests that WR 7a may be a qWR – quasi Wolf–Rayet – star. Its classification is WN4h/CE in the Smith, Shara & Moffat three-dimensional classification system.