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。     

Radiative Transfer in Inhomogeneous Atmospheres. III

The approach proposed in the previous parts of this series of papers is used to solve the radiative transfer problem in scattering and absorbing multicomponent atmospheres. Linear recurrence relations are obtained for both the reflectance and transmittance of these kinds of atmospheres, as well as for the emerging intensities when the atmosphere contains energy sources. Spectral line formation in a one-dimensional inhomogeneous atmosphere is examined as an illustration of the possibility of generalizing our approach to the matrix case. It is shown that, in this case as well, the question reduces to solving an initial value problem for linear differential equations. Some numerical calculations are presented.     

The Roche Limit

The role of tides in deforming and possibly disrupting a secondary body orbiting about a primary body has been known for a considerable time. This was first inspired by the observations of ocean tides on Earth and then seen as playing an important role in the formation and evolution of the Earth–Moon system. Finally, in the beginning of the 20th century it was generally thought to have a significant role in the formation of the solar system through the tidal disruption of the Sun. Here, an overview of the historical developments of the ideas concerned with tidal disruption of a secondary body that can lead to mass loss is given. Some discussion of possible extensions to consider more realistic situations where the secondary body may not be moving on a circular orbit and may not rotate so as to maintain the phase-on configuration to the primary body is also given.     

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.     

High-resolution calculations of merging neutron stars – II. Neutrino emission

The remnant resulting from the merger of two neutron stars produces neutrinos in copious amounts. In this paper we present the neutrino emission results obtained via Newtonian, high-resolution simulations of the coalescence event. These simulations use three-dimensional smoothed particle hydrodynamics together with a nuclear, temperature-dependent equation of state and a multiflavour neutrino leakage scheme. We present the details of our scheme, discuss the neutrino emission results from a neutron star coalescence and compare them with the core-collapse supernova case where neutrino emission has been studied for several decades. The average neutrino energies are similar to those in the supernova case, but contrary to the latter, the luminosities are dominated by electron-type antineutrinos that are produced in the hot, neutron-rich, thick disc of the merger remnant. The cooler parts of this disc contain substantial fractions of heavy nuclei, which, however, do not influence the overall neutrino emission results significantly. Our total neutrino luminosities from the merger event are considerably lower than those found in previous investigations. This imposes constraints on the ability of neutron star mergers to produce a gamma-ray burst via neutrino annihilation. The neutrinos are emitted preferentially along the initial binary rotation axis, an event seen 'pole-on' would appear much brighter in neutrinos than a similar event seen 'edge-on'.     

The efficiency of the spiral-in of a black hole to the Galactic Centre

We study the efficiency at which a black hole or dense star cluster spirals in to the Galactic Centre. This process takes place on a dynamical friction time-scale, which depends on the value of the Coulomb logarithm (ln Λ). We determine the accurate value of this parameter using the direct N -body method, a tree algorithm and a particle-mesh technique with up to two million plus one particles. The three different techniques are in excellent agreement. Our measurement for the Coulomb logarithm appears to be independent of the number of particles. We conclude that  ln Λ= 6.6 ± 0.6  for a massive point particle in the inner few parsec of the Galactic bulge. For an extended object, such as a dense star cluster, ln Λ is smaller, with a value of the logarithm argument Λ inversely proportional to the object size.     

Seasonal variations in prey selection by estuarine black-headed gulls (Larus ridibundus)

The number of black-headed gulls (Larus ridibundus) in the Clyde Estuary is large. In summer the average density has reached 1350 gulls km^?2 and in winter 180 gulls km^?2. This paper compares prey selection and feeding efficiency in gulls during summer and winter on tidal flats, and considers how seasonal differences may be adaptations to cope with seasonal changes in prey availability.Gross and net rates of energy intake were highest in summer because gulls captured more of the polychaete N. diversicolor than the amphipod C. volutator. In winter, gulls selected for C. volutator and therefore an energetically less profitable diet. Throughout the year gulls selected more C. volutator relative to N. diversicolor than expected on energetic grounds and so apparently did not maximize potential net rate of energy intake.Gulls used three techniques to capture prey and made most intensive use of the ‘crouch’ technique. Crouching gulls attained a much higher net rate of energy intake than ‘upright’ or ‘paddling’ gulls.A log-linear model showed that (a) season, water depth and gull density determined feeding technique and (b) feeding technique and season independently determined foraging success and prey selection. Thus gull density and water depth acted on prey selection through imposed variations in feeding technique.Reasons for gulls selecting energetically unprofitable C. volutator and for the use of several distinct feeding techniques are discussed.     

有限元法与伪谱法混合求解弹性波动方程

在地震波场数值模拟中,有限差分法、有限元法和伪谱法都是常用的基本方法,但它们各有不同的适应性和优缺点,如有限差分法、有限元法都存在减弱网格频散和提高计算效率的矛盾,而伪谱法的网格频散小且计算效率高.有限差分法和伪谱法在处理地表结构复杂或地表剧烈起伏以及地下结构复杂的情况时存在较大的难度,而有限元法可较为理想地拟合起伏地表和任意弯曲界面,且可方便地处理自由边界条件和界面边界条件.尝试将有限元法和伪谱法相结合,形成地震波场数值模拟的一种混合方法,利用二者的优点,克服二者的缺点,达到既减弱网格频散又提高计算精度和效率的目的.并采用所谓的‘过度区域‘技术解决两种不同算法的衔接问题.模拟实例表明,给出的混合模拟方法不失为弹性波场数值模拟的一种有效方法.     

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).