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。     

Lithium Abundances in the Atmospheres of SLR C-Giants WZ Cas and WX Cyg from Resonance and Subordinate Li I Lines

Lithium abundances in the atmospheres of the super Li-rich C-giants WZ Cas and WX Cyg are derived by the spectral synthesis technique using the Li I resonance line at λ670.8 nm and three subordinate lines at λλ 812.6, 610.4 and 497.2 nm. The differences between the Li abundances derived from the λ670.8 nm line and the λλ 497.2, 812.6 nm lines do not exceed ±0.5 dex. The lithium line at λ610.4 nm provides typically lower abundances than the resonance line (by ≈ 1 dex). The mean LTE and NLTE Li abundances from three Li I lines (excluding λ610.4 nm) are 4.7, 4.9 for WZ Cas, and 4.6, 4.8 for WX Cyg, respectively. This revised version was published online in July 2006 with corrections to the Cover Date.     

A qualitative and quantitative evaluation of experimental model catchment evolution

Due to the geological time scales required for observation of catchment evolution, surrogates or analogues of field data are necessary to understand long‐term processes. To investigate long‐term catchment behaviour, two experimental model catchments that developed without rigid boundaries under controlled conditions are examined and a qualitative and quantitative analysis of their evolution is presented. Qualitatively, the experimental catchments have the visual appearance of field scale data. Observation demonstrates that changes in catchment shape and network form are conservative. Quantitative analysis suggests that the catchments reach an equilibrium form while a reduction in the channel network occurs. While the catchments are laboratory scale models, the results provide insights into field scale behaviour. Copyright © 2003 John Wiley & Sons, Ltd.     

Chaos and elliptical galaxies

Recent results on chaos in triaxial galaxy models are reviewed. Central mass concentrations like those observed in early-type galaxies - either stellar cusps, or massive black holes — render most of the box orbits in a triaxial potential stochastic. Typical Liapunov times are 3–5 crossing times, and ensembles of stochastic orbits undergo mixing on timescales that are roughly an order of magnitude longer. The replacement of the regular orbits by stochastic orbits reduces the freedom to construct self-consistent equilibria, and strong triaxiality can be ruled out for galaxies with sufficiently high central mass concentrations.     

HD 82943行星系统的2:1共振与稳定性

用直接数值积分方法通过模拟不同的行星构型探讨了HD82943行星系统(由两颗共振的巨行星组成)的长期动力演化,同时,还研究了在相空间的轨道运动.在对系统长达107年数值积分中,发现所有的稳定轨道均与2:1共振相关联.典型地,在相同的时标内,两个共振幅角θ1和θ2同时(或其中之一)存在秤动.由于共振幅角在一定范围内的秤动,因而使两颗行星轨道半长径被约束而表现为规则运动模式.另外,利用分析模型(包含了外行星偏心率e2的因素),还讨论了对于不同取值的e2和相对近星点经度θ时,内行星在相空间的运动,并发现2:1轨道共振对于相对较小的e2以及当θ=0°时易于保持.此外,适中的e2将导致系统的两颗行星进入深度共振状态.再者,分析模型和数值计算的结果吻合得很好,两者都揭示了行星系统的2:1共振结构.     

Tidal effects on temperature front in the Yellow Sea

Temperature front (TF) is one of the important features in the Yellow Sea, which forms in spring, thrives in summer, and fades in autumn as thermocline declines. TF intensity ⋎S _T ⋎ is defined to describe the distribution of TF. Based on the MASNUM wave-tide-circulation coupled model, temperature distribution in the Yellow Sea was simulated with and without tidal effects. Along 36°N, distribution of TF from the simulated results are compared with the observations, and a quantitative analysis is introduced to evaluate the tidal effects on the forming and maintaining processes of the TF. Tidal mixing and the circulation structure adapting to it are the main causes of the TF. Supported by the National Basic Research Program of China (No. G1999043809) and the National Science Foundation of China (No. 49736190).     

青海省沙柳河南区有色金属矿成矿物质来源及矿床成矿模式探讨

本文简述了沙柳河南区有色金属矿床的基本特征。通过对成矿热液及成矿物质的来源与性质的研究,认为该矿床的成因类型为火山沉积—接触交代改造叠加型,进而探讨了该矿床的成矿模式。     

斑节对虾白斑综合症杆状病毒感染的实验模式

在建立斑节对虾实验室养殖模式的基础上，对野外采集的有白斑综合症病毒（WSSV）病典型症状的斑节对虾初步纯化其病毒，并进行WSSV的PCR检测，得到WSSV的感染用样品。对健康斑节对虾分别进行浸浴感染，投喂感染和注射感染。对感染死亡个体进行WSSA的PCR检测和细菌检测，证实WSSV感染性和致死性。浸浴感染、投喂感染和注射感染的感染量分别为4mL/L、0.2g/10g虾体、1/2稀释液0.05mL/10g虾体，死亡开始时间分别为16d、42h、28h，三种感染模式最终死亡率100%，从开始死亡到全部死亡延续时间分别为15d、82h、44h。     

辽宁省深部构造特征及其地质意义

本文应用了最新取得的“五统一”区域重力成果，并经过对浅表松散槽（如下辽河断陷，大岩体等）的密度亏损进行补偿改正后，求取了全省的区域重力场及其垂向二次导数，计算了莫氏面等深度图。在分析区域重力场及其垂向二次导数异常特征和莫氏面起伏特征的基础上，划分出辽宁深部构造的基本格局。从平面上探讨了深部构造与地形地势、地质构造及矿产分布的关系，从剖面上剖析了辽宁省地壳分层的宏观特征