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。     

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.     

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.     

格网DEM中基于坡度信息的粗差检测与剔除方法试验

提出了一种基于格网DEM的粗差检测及剔除方法,其基本思想是对每个表面上的点,在坡度上,高程或突变量引起的形状不连续,可能被怀疑有误差,通过坡度上每个点,应用坡度逼近或改变量来计算,考虑坡度变化的相对值,并以这些相对值计算一个统计值为判断该点合法性的阈值,使计算结果更为可靠。     

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.