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。     

应用ATA的对数周期馈源方案于FAST的可能性探讨

介绍应用于美国凤凰计划的Allen望远镜阵(ATA)的对数周期馈源(LPA)概况，初步给出此种馈源的基本参数及性能，仿真估算了其驻波比和方向图，并结合正在进行中的我国500m孔径球面射电望远镜(FAST)计划，探讨了应用这种宽带馈源的可能性及其限制。     

显性语法知识传授中的发现原则

尽管语法在交际教学法鼎盛时期一度遭到冷遇，但现在又重新被英语语言教学所接纳，作为一种新的语法教学方式，发现原则综合了传统归纳发和演绎法的长处，概述了发现原则的理论依据，指出发现原则旨在鼓励学习者积极参与而非被动接受，符合当前认知主义对二语学习的认识。     

Parameters of the intense X-ray and gamma-ray radiation from the solar flare of May 20, 2002, as observed from the Coronas-F spacecraft

We consider temporal, spectral, and polarization parameters of the hard X-ray and gamma-ray radiation observed during the solar flare of May 20, 2002, in the course of experiments with the SONG and SPR-N instruments onboard the Coronas-F spacecraft. This flare is one of the most intense gamma-ray events among all of the bursts of solar hard electromagnetic radiation detected since the beginning of the Coronas-F operation (since July 31, 2001) and one of the few gamma-ray events observed during solar cycle 23. A simultaneous analysis of the Coronas-F and GOES data on solar thermal X-ray radiation suggests that, apart from heating due to currents of matter in the the flare region, impulsive heating due to the injection of energetic electrons took place during the near-limb flare S21E65 of May 20, 2002. These electrons produced intense hard X-ray and gamma-ray radiation. The spectrum of this radiation extends up to energies ≥7 MeV. Intense gamma-ray lines are virtually unobservable against the background of the nonthermal continuum. The polarization of the hard X-ray (20–100 keV) radiation was estimated to be ≤15–20%. No significant increase in the flux of energetic protons from the flare under consideration was found. At the same time, according to ACE data, the fluxes of energetic electrons in interplanetary space increased shortly (～25 min) after the flare.     

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.