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。     

SIMULATION AND PREDICTION OF DEBRIS FLOW USING ARTIFICIAL NEURAL NETWORK

Debris flow is one of the most destructive phenomena of natural hazards. Recently, major natural haz-ard, claiming human lives and assets, is due to debris flow in the world. Several practical methods for forecasting de-bris flow have been proposed, however, the accuracy of these methods is not high enough for practical use because of the stochastic and non-linear characteristics of debris flow. Artificial neural network has proven to be feasible and use-fill in developing models for nonlinear systems. On the other hand, predicting the future behavior based on a time se-ries of collected historical data is also an important tool in many scientific applications. In this study we present a three-layer feed-forward neural network model to forecast surge of debris flow according to the time series data collect-ed in the Jiangjia Ravine, situated in north part of Yunnan Province of China. The simulation and prediction of debris flow using the proposed approach shows this model is feasible, however, further studies are needed.     

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.     

Bar dissolution in non-spherical halos

Dynamical evolution of N-body bars embedded in spherical and prolate dark matter halos is investigated. In particular, the configuration such that galactic disks are placed in the plane perpendicular to the equatorial plane of the prolate halos is considered. Such a configuration is frequently found in cosmological simulations. N-body disks embedded in a fixed external halo potential were simulated, so that the barred structure was formed via dynamical instability in initially cool disks. In the subsequent evolution, bars in prolate halos dissolved gradually with time, while the bar pattern in spherical halos remained almost unchanged until the end of simulations. The e-folding time of bars suggest that they could be destroyed in a time smaller than a Hubble time. This revised version was published online in August 2006 with corrections to the Cover Date.     

REGIONAL DEMOGRAPHIC STRUCTURE OF THE UNITED STATES

This paper analyzes the surprisingly great variation in demographic character across the states, utilizing data on fertility, mortality, age, sex, mobility, household character, abortion, race and ethnicity. A fairly simple regional pattern is revealed that is less related to levels of economic development than to long-standing historical cultural differences.