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。     

上扬子地台震旦系铅锌矿床类型及找矿方向

上扬子地台含铅锌矿地层主要为震旦系。震旦系在上扬子地台主要发育上统灯影组,次有下统陡山沱组。将上扬子地台震旦系铅锌矿床成因划分为一级为叠生矿床,二级为层控矿床,三级为热水沉积改造矿床和热水沉积再造矿床四级类型,该类型按铅锌比例进一步划分为富铅型、富锌型、铅锌共生型。研究区内最重要的铅锌矿床成因类型为南郑马元、会东大梁子铅锌矿为代表的富锌型。陕西南郑、紫阳—镇坪地区,湖北武当、神农架、黄陵地区,以及地台西缘的安宁河、甘洛—小江、峨边—寻甸等地区的震旦系是寻找铅锌矿的最有利地段。     

The SFR and IMF of the galactic disk

There is a long term dynamical heating of stellar populations with age observed in the age – velocity dispersion – relation (AVR). This effect allows a determination of the star formation history SFR(t) from local kinematical data of main sequence stars. Using a self-consistent disk model for the vertical structure of the disk, we find from the kinematics of the stars in the solar neighbourhood that the SFR shows a moderate star burst about 10 Gyr ago followed by a continuous decline to the present day value consistent with the observed number of OB stars. The gravitational potential of the gas component and of the Dark Matter Halo is included and the effect of chemical enrichment, finite lifetime of the stars and mass loss of the stellar component are taken into account. The scale heights for main sequence stars together with the SFR is then used to determine constistently the IMF from the observed local luminosity function. The main new result is that the power law break in the present day mass function (PDMF) around 1 M _⊙ is entirely due to evolutionary effects of the disk and does not appear in the IMF. This revised version was published online in August 2006 with corrections to the Cover Date.     

基于RDBMS的积件技术的应用研究

积件技术是教学软件发展的方向，探讨了用Power Builder前台结合SQL Server关系数据库后台进行多媒体教学积件管理的应用模式，并结合具体教学示例，进行了分析说明。     

关于国有地了企业经营者实行年薪制的构想

为建立社会主义市场经济的地矿工作新秩序，本文对国有地矿企业的经营者（厂长、经理）这一特殊群体进行了分析。着重研究了新形势下企业经营者实行年薪制的问题。指出年薪制就是以企业一个生产经营周期为单位确定经营者的报酬，这一周期通常为一年。进而阐述了为什么要实行企业经营者年薪制；企业经营者的收入应与职工工资完全脱钩；采用基础报酬加效益报酬的方法确定收入等等。并构想了实行经营者年薪制所需要的外部环境：建立经营者人才市场、经营者要能进能出、实行任职资格制度、建立风险机制、按劳动力市场经济规律办事。     

EMERGY ANALYSIS OF GRAIN PRODUCTION SYSTEM IN JIANGSU AND SHAANXI PROVINCE

1INTRODUCTIONGrain production has always been top-priority issue con-cerned by government and people (MA etal., 2002). Af-ter China put household contract responsibility system in force, its domestic issue of grain was basically settled in the mid 1980s (MA and XU, 1999). However, in the days when idea of sustainable development is broadly accepted, efficiency and sustainability of grain produc-tion are now in question, which have prompted interest in reviewing grain production patterns…     

毫秒级快速尖峰辐射事件的时间和频率特性

介绍了太阳22周峰年期间云南天文台米波射电频谱仪的观测结果。主要对1557个单个Spike的时间和频率分布作了统计分析，着重指出太阳快速精细结构的观测特征并定性地指出其产生机制。     

几个活动区精细H_α结构的物理浅析

本文利用紫金山天文台赣榆站太阳精细结构望远镜拍得的高分辨率色球Ｈ_α照片，分析了三个典型活动区。文中利用并检验了七十年代获得的磁图推导法则，应用自己的数值模拟知识和Ｚｗａａｎ对ＡＦＳ系新浮流区概括的特征，参考七十和九十年代总结的有关耀斑和ＥｌｌｅｒｍａｎＢｏｍｂ的出现规律，逐日分析活动区发展，定出其内部的中性线位置，提出简单和复合中性线的区分，由ＡＦＳ系和亮谱斑同时出现判断新浮流区，从近离带图找等离子体不稳定点，从远离带图找普遍的磁场流场分布，由Ｈ_α结构的综合迹象推测磁场变化。总结出有关活动区Ｈ_α结构、磁场及等离子体性质关系的几点启示。