存量住宅征收房产税的合法性——以重庆市房产税试点改革方案为例

房产税作为我国房地产市场宏观调控“组合拳”中的新工具,其目标主要是稳定房价、防范金融风险、调节居民财产再分配,构建税收新体系,实现国民经济平稳健康发展.对存量住宅征收房产税是对我国房产税立法的完善,其合法性实践上可以从重庆市试点房产税改革的实务中得到借鉴,理论上也可以从房产税的演化、立法法的规定、税收征收管理法的要求等方面得以论证     

Impacts of land use change and groundwater management on long-term nitrate-nitrogen and chloride trends in groundwater of Jeju Island,Korea

Impacts of land use changes and groundwater management actions on groundwater quality were evaluated at the island scale with spatiotemporal trends of NO₃-N and Cl concentrations in groundwater of Jeju Island, Korea. The temporal trends from 1993 to 2012 in the concentrations of NO₃-N and Cl from more than 3900 wells were estimated using the Mann–Kendall trend test and Sen’s slope analysis and compared with the land use change trend for the period 1995–2009. The results indicate that the upward trends in NO₃-N were associated with the expansion of agricultural lands, whereas Cl trends were considered to be affected by other factors in addition to the land use changes. In the mid-mountainous region, the deterioration in the groundwater quality by the both NO₃-N and Cl was expected due to the continuous expansion of agricultural lands. In the lowland area, the NO₃-N and Cl components showed different trends depending on the regions. In the eastern area, increasing trends in NO₃-N were observed due to the development of new agricultural areas, while the Cl concentration was observed to decrease as a result of the regulation on groundwater extraction to reduce seawater intrusion. Our study highlights that a comprehensive interpretation of trends in NO₃-N and Cl and land use changes for long-term periods can provide useful insights to prepare for suitable groundwater management plans in the whole island perspective.     

Whose carbon is burnable? Equity considerations in the allocation of a “right to extract”

Carbon emissions—and hence fossil fuel combustion—must decline rapidly if warming is to be held below 1.5 or 2 °C. Yet fossil fuels are so deeply entrenched in the broader economy that a rapid transition poses the challenge of significant transitional disruption. Fossil fuels must be phased out even as access to energy services for basic needs and for economic development expands, particularly in developing countries. Nations, communities, and workers that are economically dependent on fossil fuel extraction will need to find a new foundation for livelihoods and revenue. These challenges are surmountable. In principle, societies could undertake a decarbonization transition in which they anticipate the transitional disruption, and cooperate and contribute fairly to minimize and alleviate it. Indeed, if societies do not work to avoid that disruption, a decarbonization transition may not be possible at all. Too many people may conclude they will suffer undue hardship, and thus undermine the political consensus required to undertake an ambitious transition. The principles and framework laid out here are offered as a contribution to understanding the nature of the potential impacts of a transition, principles for equitably sharing the costs of avoiding them, and guidance for prioritizing which fossil resources can still be extracted.     

On the Correlation between Convective Plume Updrafts and Downdrafts,Lidar Reflectivity and Depolarization Ratio

We question the correlation between vertical velocity (w) on the one hand and the occurrence of convective plumes in lidar reflectivity (i.e. range corrected backscatter signal Pz ²) and depolarization ratio (Δ) on the other hand in the convective boundary layer (CBL). Thermal vertical motion is directly investigated using vertical velocities measured by a ground-based Doppler lidar operating at 2 μm. This lidar provides also simultaneous measurements of lidar reflectivity. In addition, a second lidar 200 m away provides reflectivities at 0.53 and 1 μm and depolarization ratio at 0.53 μm. The time series from the two lidars are analyzed in terms of linear correlation coefficient (ρ). The main result is that the plume-like structures provided by lidar reflectivity within the CBL as well as the CBL height are not a clear signature of updrafts. It is shown that the lidar reflectivity within the CBL is frequently anti-correlated (ρ (w, Pz ² )) with the vertical velocity. On the contrary, the correlation coefficient between the depolarization ratio and the vertical velocity ρ (w, Δ ) is always positive, showing that the depolarization ratio is a fair tracer of updrafts. The importance of relative humidity on the correlation coefficient is discussed. An erratum to this article can be found at     

Incorporation of a dynamic root distribution into CLM4.5: Evaluation of carbon and water fluxes over the Amazon

Roots are responsible for the uptake of water and nutrients by plants and have the plasticity to dynamically respond to different environmental conditions. However, most land surface models currently prescribe rooting profiles as a function only of vegetation type, with no consideration of the surroundings. In this study, a dynamic rooting scheme, which describes root growth as a compromise between water and nitrogen availability, was incorporated into CLM4.5 with carbon–nitrogen(CN) interactions(CLM4.5-CN) to investigate the effects of a dynamic root distribution on eco-hydrological modeling. Two paired numerical simulations were conducted for the Tapajos National Forest km83(BRSa3) site and the Amazon, one using CLM4.5-CN without the dynamic rooting scheme and the other including the proposed scheme. Simulations for the BRSa3 site showed that inclusion of the dynamic rooting scheme increased the amplitudes and peak values of diurnal gross primary production(GPP) and latent heat flux(LE) for the dry season, and improved the carbon(C) and water cycle modeling by reducing the RMSE of GPP by 0.4 g C m~(-2)d~(-1), net ecosystem exchange by 1.96 g C m~(-2)d~(-1), LE by 5.0 W m~(-2), and soil moisture by 0.03 m~3m~(-3), at the seasonal scale, compared with eddy flux measurements, while having little impact during the wet season. For the Amazon, regional analysis also revealed that vegetation responses(including GPP and LE) to seasonal drought and the severe drought of 2005 were better captured with the dynamic rooting scheme incorporated.     

Analytical solutions for the equations of motion of a space vehicle during the atmospheric re-entry phase on a 2-D trajectory

A practical and important problem encountered during the atmospheric re-entry phase is to determine analytical solutions for the space vehicle dynamical equations of motion. The author proposes new solutions for the equations of trajectory and flight-path angle of the space vehicle during the re-entry phase in Earth’s atmosphere. Explicit analytical solutions for the aerodynamic equations of motion can be effectively applied to investigate and control the rocket flight characteristics. Setting the initial conditions for the speed, re-entering flight-path angle, altitude, atmosphere density, lift and drag coefficients, the nonlinear differential equations of motion are linearized by a proper choice of the re-entry range angles. After integration, the solutions are expressed with the Exponential Integral, and Generalized Exponential Integral functions. Theoretical frameworks for proposed solutions as well as, several numerical examples, are presented.     

Coastal upwelling along the north coast of Papua New Guinea and SST cooling over the pacific warm pool: A case study for the 2002/03 El Niño event

We investigate an overlooked mechanism—coastal upwelling—for sea surface temperature (SST) cooling in the western side of the mean location of the Pacific warm pool (WSWP: 5°S–5°N, 140°E–150°E) prior to El Niño onset. We analyze various observed data such as the TRIangle Trans-Ocean buoy Network (TRITON) moored buoy data, Conductivity-Temperature-Depth (CTD) data, satellite data and a hindcast experiment output by a high-resolution ocean general circulation model (OGCM). We focus on the precondition of the 2002/03 El Niño event, for which many datasets are available. Relatively cool water upwelled along the north coast of Papua New Guinea (PNG) during December 2001, prior to the onset of the 2002/03 El Niño event, and then spread out over a wider area to the northeast. Simultaneously, strong west-northerly surface winds occur along the north coast. Heat budget analysis of TRITON buoy data in the WSWP reveals that negative zonal heat advection due to eastward current is the main factor for cooling the mixed layer in the WSWP in contrast to the warming effect of the surface heat flux during the period. This cooling requires a source of colder water to the west. Similar analysis of OGCM outputs also suggests that the upwelled relatively cool water along the PNG north coast, and its northeastward extension to the equatorial region, contributes to cooling of the surface water over the WSWP mainly via negative zonal heat advection. Similar mechanisms are confirmed also for the 1982/83 and 1997/98 El Niño events by analyses of OGCM outputs and historical SST data. The low SST in the WSWP generated a positive zonal SST gradient together with high SST east of the WSWP. It may contribute to enhancement of the westerly surface wind in this region, leading to the onset of the 2002/03 El Niño event.     

Prediction of ground vibration due to quarry blasting based on gene expression programming: a new model for peak particle velocity prediction

Blasting is a widely used technique for rock fragmentation in opencast mines and tunneling projects. Ground vibration is one of the most environmental effects produced by blasting operation. Therefore, the proper prediction of blast-induced ground vibrations is essential to identify safety area of blasting. This paper presents a predictive model based on gene expression programming (GEP) for estimating ground vibration produced by blasting operations conducted in a granite quarry, Malaysia. To achieve this aim, a total number of 102 blasting operations were investigated and relevant blasting parameters were measured. Furthermore, the most influential parameters on ground vibration, i.e., burden-to-spacing ratio, hole depth, stemming, powder factor, maximum charge per delay, and the distance from the blast face were considered and utilized to construct the GEP model. In order to show the capability of GEP model in estimating ground vibration, nonlinear multiple regression (NLMR) technique was also performed using the same datasets. The results demonstrated that the proposed model is able to predict blast-induced ground vibration more accurately than other developed technique. Coefficient of determination values of 0.914 and 0.874 for training and testing datasets of GEP model, respectively show superiority of this model in predicting ground vibration, while these values were obtained as 0.829 and 0.790 for NLMR model.     

鄂尔多斯地块—扬子地块深部电性结构特征及其动力学意义

位于青藏高原东北缘的秦岭造山带在大地构造上南接扬子地块、北接华北地块,是特提斯构造域和古亚洲洋构造域的转换带。本文基于对一条起始于扬子地块,穿过秦岭造山带和鄂尔多斯地块,到达河套地堑的南北向大地电磁测深剖面的研究,探讨秦岭造山带和其北侧的鄂尔多斯地块、南侧的扬子地块之间的接触关系,以及青藏高原物质东北向逃逸等地学问题。对实测数据进行了张量阻抗分解和维性分析等工作,并对剖面进行了二维反演,获得岩石圈电性结构模型。根据电阻率模型认为:在秦岭造山带北部发现大规模"瓶颈状"分布的低阻异常体(C2),可能为华北、华南地块双向俯冲前缘地幔物质的上涌通道,或者是青藏高原中、下地壳物质沿秦岭造山带中构造薄弱位置向东逃逸的通道;在秦岭造山带和大巴山弧形带边界处发现南倾的低阻异常(C1),解释为大巴山弧形带北缘的逆冲断裂在电性上的反映;电性结构模型中,扬子地块高阻异常体(R2、R3和R4)向北倾斜至秦岭造山带下方,而北部鄂尔多斯地块的高阻异常体(R5和R6)向南倾斜至秦岭造山带下方;高阻异常通常被认为是稳定岩石圈的反映,据此推断这两组相向俯冲至秦岭造山带下方的高阻异常是华北地块和扬子地块向秦岭造山带下方汇聚的电性结构探测依据;鄂尔多斯地块南、北电性差异较大,北部中、下地壳大规模分布电阻率值在3～100Ω·m之间的低阻异常体,可能为地幔上涌导致的局部熔融或含盐流体共同作用的结果。     

Variability and teleconnections of South and East Asian summer monsoons in present and future projections of CMIP5 climate models

Coupled Model Inter-comparison Project Phase 5 (CMIP5) model outputs of the South and East Asian summer monsoon variability and their tele-connections are investigated using historical simulations (1861-2005) and future projections under the RCP4.5 scenario (2006-2100). Detailed analyses are performed using nine models having better representation of the recent monsoon teleconnections for the interactive Asian monsoon sub-systems. However, these models underestimate rainfall mainly over South Asia and Korea-Japan sector, the regions of heavy rainfall, along with a bias in location of rainfall maxima. Indeed, the simulation biases, underestimations of monsoon variability and teleconnections suggest further improvements for better representation of Asian monsoon in the climate models. Interestingly, the performance of Australian Community Climate and Earth System Simulator version 1.0 (ACCESS1.0) in simulating the annual cycle, spatial pattern of rainfall and multi-decadal variations of summer monsoon rainfall over South and East Asia appears to more realistic. In spite of large spread among the CMIP5 models, historical simulations as well as future projections of summer monsoon rainfall indicate multi-decadal variability. These rainfall variations, displaying certain epochs of more rainfall over South Asia than over East Asia and vice versa, suggest an oscillatory behaviour. Teleconnections between South and East Asian monsoon rainfall also exhibit a multi-decadal variation with alternate epochs of strengthening and weakening relationship. Furthermore, large-scale circulation features such as South Asian monsoon trough and north Pacific subtropical high depict zonal oscillatory behaviour with east-west-east shifts. Periods with eastward or westward extension of the Mascarene High, intensification and expansion of the upper tropospheric South Asian High are also projected by the CMIP5 models.