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。     

板翅式换热器综合性能优化的设计方法

应用给定换热器结构材料而使换热量最大的两侧换热表面的最佳匹配准则和使可用能损失率最小的最佳运行参数准则。利用两个准则间的关系 ,采用迭代的方式完成换热器的优化设计 ,使换热器的设计达到材料省、换热效果好及运行费用低的目的 ,且能在设计阶段实现。     

定水头注水引起的含水层水平运动和应变

基于含水层固体颗粒与孔隙水不可压缩的假设 ,本文导出了单井注水情况下泰斯承压含水层水平运动速度与水头之间的基本关系式。然后利用注水井壁处的应力、应变边界条件 ,进一步导出了单井定水头注水引起的泰斯承压含水层水平运动速度、位移和应变解析表达式。该水平位移与应变由两部分组成 :一部分为由注水压力本身引起的经典弹性力学解项 ,它仅随半径而变化 ,与注水时间无关 ;另一部分为由地下水头变化引起的水动力学位移和应变解项。其中 ,含水层水动力学水平位移随时间加长呈指数增长特征 ,水动力学径向应变则表现为近井处拉张、远井处挤压的分区特征 ,且近井拉张区随时间加长逐渐向外扩展。单井注水含水层水动力学水平位移、应变解的导出 ,完善和发展了单孔内压经典弹性平面力学问题解     

Paleoproterozoic Extensional Structure and Its Controlling on Mineralization in the East of Liaoning Province

IntroductionThe area of eastern Liaoning is an importantmetal and nonmetal metallogenetic district in China,and the Liaohe group is one of the most importantstrata that hosts Pb, Zn, Au, B and Mg etcstratabound deposits. Up to now many geo1ogistssuch as Z…     

The second order characteristic condition for plastic flow

In this paper the second order characteristic (discontinuous bifurcation) condition is derived for the granular flow (fully plastic) equations. This second order bifurcation equation is shown to be formally identical to the first order localization requirement during steady elastoplastic deformation provided the elastic compliance tensor is substituted for the product of the plastic multiplier with the flow Hessian. For isotropic yield and flow functions the invariant form of the characteristic condition is given in detail, as well as an alternative expression in adapted co‐ordinates. The characteristic condition can be regarded as defining a hardening function which is maximized to identify the critical angles. When the method is applied to 3D Coulomb flow, Mohr's 3D fracture plane conditions are obtained uniquely. Copyright © 2003 John Wiley & Sons, Ltd.     

Observational Test of an Accretion Model of Star Formation in Galactic Clusters

Theoretical predictions of an accretion model of star formation in galactic clusters, published quite long ago, which is found to have some relevance with the current picture of star formation have been tested with observation of seven clusters of young and intermediate ages. It is found that the agreement between the theory and observation is very good.     

Focal mechanism inversion in the Giudicarie–Lessini seismotectonic region (Southern Alps, Italy): Insights on tectonic stress and strain

A set of 41 focal mechanisms (1989–2006) from P-wave first polarities is computed from relocated seismic events in the Giudicarie–Lessini region (Southern Alps). Estimated hypocentral depths vary from 3.1 to 20.8 km, for duration magnitudes (M_D) in the range 2.7–5.1. Stress and strain inversions are performed for two seismotectonic zones, namely G (Giudicarie) and L (Lessini). This subdivision is supported by geological evidence, seismicity distribution, and focal mechanism types. The available number of data (16 in G, 22 in L) does not make possible any further subdivisions. Seismotectonic zones G and L are undergoing different kinematic regimes: thrust with strike-slip component in G, and strike-slip in L. Principal stress and strain axes in each sub-region show similar orientations. The direction of maximum horizontal compressive stress is roughly perpendicular to the thrust fronts along the Giudicarie Belt in zone G, and compatible with right-lateral strike-slip reactivation of the faults belonging to the Schio-Vicenza system in zone L. On the whole, kinematic regimes and horizontal stress orientations show a good fit with other stress data from focal mechanisms and breakouts and with geodetic strain rate axes.     

The role of heterogeneous strain in the development and preservation of a polymetamorphic record in high-P granulites, western Canadian Shield

Mafic rocks in the Chipman domain of the Athabasca granulite terrane, western Canadian Shield, provide the first well‐documented record of two distinct high‐P granulite facies events in the same domain in this region. Textural relations and the results of petrological modelling (NCFMASHT system) of mafic granulites are interpreted in terms of a three‐stage tectonometamorphic history. Stage 1 involved development of the assemblage Grt + Cpx + Qtz ± Pl (M₁) from a primary Opx‐bearing igneous precursor at conditions of 1.3 GPa, 850–900 °C. Field and microstructural observations suggest that M₁ developed synchronously with an early S₁ gneissic fabric. Stage 2 is characterized by heterogeneous deformation (D₂) and synkinematic partial retrogression of the peak assemblage to an amphibole‐bearing assemblage (M₂). Stage 3 involved a third phase of deformation and a return to granulite facies conditions marked by the prograde breakdown of amphibole (Amph₂) to produce matrix garnet (Grt_3a) and the coronitic assemblage Cpx_3b + Opx_3b + Ilm_3b + Pl_3b (M_3b) at 1.0 GPa, 800–900 °C. M₁ and M_3b are correlated with 2.55 and 1.9 Ga metamorphic generations of zircon, respectively, which were dated in a separate study. Heterogeneous strain played a crucial role in both the development and preservation of these rare examples of multiple granulite facies events within single samples. Without this fortuitous set of circumstances, the apparent reaction history could have incorrectly led to an interpretation involving a single‐cycle high‐grade event. The detailed P–T–t–D history constructed for these rocks provides the best evidence to date that much of the east Lake Athabasca region experienced long‐term lower crustal residence from 2.55 to 1.9 Ga, and thus the region represents a rare window into the reactivation and ultimate stabilization processes of cratonic lithosphere.