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。     

Relations between professional groups in the Atlantic and Mediterranean fishing enclaves of Andalusia (Spain): A personal networks approach with clustered graphs

This paper proposes a new network-based approach to analyse intergroup relations in fishing ports. The technique of clustered graphs is applied to the case of the Andalusian fishing ports to assess the balance between intra and inter-professional relationships. The patterns of sociability in Mediterranean and Atlantic fishing enclaves in the southern region of Spain were compared, examining their implications for participatory governance of marine resources. The personal networks of 53 fishermen, ship owners or skippers and key individuals of 18 Andalusian fisheries were analysed. The personal networks were compared in terms of fishing ground (Atlantic versus Mediterranean) and port type (by size and form of participation). The data of 45 individuals with whom each respondent usually interacts in the harbour was summarised in clustered graphs of intra-group and inter-group relationships between 8 professional roles in the harbour. Results show primarily that personal networks of Mediterranean ports are overall denser, in comparison with those of the Atlantic, which are more centralised and have a higher average betweenness. Secondly, in the Atlantic a clear difference of roles between ship owners and skippers is observed. A strong link between ship owners and the crew was found, and also between the ship owner and commercial roles in the Mediterranean. Small ports seem to be more apt for the artisanalisation of fisheries, as well as for the European Union’s Common Fisheries Policy.     

Personal Sampler for Viable Airborne Microorganisms: Main Development Stages

A new personal bioaerosol sampler has been developed and verified as an efficient tool for monitoring of viable/non‐viable airborne microorganisms, including bacteria, fungi, and viruses. The operational principle of the device is based on continuous passage of an air sample through porous media submerged into a liquid layer. During motion along narrow and tortuous ways inside the porous media, the air stream is split into a large number of ultra small bubbles with the particulates are being scavenged by these bubbles and, thus, effectively trapped. The device was initially verified for monitoring of viable airborne bacteria and fungi, firstly, under controlled laboratory conditions and later in a field. It was demonstrated that bacterial recovery rates for these two groups of microorganisms were very high and the device was found to be fully feasible for such monitoring. The next step of the device investigation was performed in the laboratory on monitoring viable airborne viruses with a range of sensitivities to physical and biological stresses. As the result, the new personal sampler demonstrated a very high recovery rate even for viruses which are rather sensitive to environmental stress (Avian Influenza, SARS, Mumps, etc.). Some following field studies, undertook in a hospital and animal houses, also demonstrated an excellent performance of the new device for selective and reliable monitoring of viable airborne viruses even in environments highly contaminated by other microorganisms. This paper reviews the main development staged of the new personal bioaerosol sampler.     

东莞PC相关制造业地方产业群的发展演变

从地方产业群理论出发，探讨全球联系和本地联系对地方产业群内部企业网络发展的影响，并结合对东莞3镇的PC相关制造业的实地考察，指出随着中国沿海改革开放的不断深入，逐渐形成一些外向型制造业地方产业群，其发展过程中，本地生产网络与全球生产网络格局已经发生了转变，原来为“三来一补”的出口加工贸易服务的制度设计在实践中逐渐变成了地方产业群进一步发展的制度瓶颈。区域持续发展有赖于不断的制度创新，以充分发挥本地已经形成的产业集聚优势。     

Personal experience with climate change predicts intentions to act

The public's willingness to engage in mitigation actions has not received as much attention as the level of belief in Global Warming (GW), especially on the international stage. Research in Western nations indicates that people systematically misunderstand GW and the actions required for mitigation. Important factors that influence judgments about mitigation actions include personal experiences, beliefs, knowledge, values, and worldviews. We present results of an international survey (25 samples from 24 countries) measuring general intentions to act and willingness to engage in specific actions. Our analysis reveals that endorsement of specific actions is (a) lower than general endorsement of mitigation, (b) accompanied by higher intra-individual variance, and (c) more strongly related to personal experiences with GW. This pattern can be attributed to the compatibility between the proximal construal of specific actions and the nature of the personal experience. Lastly we provide recommendations on how these findings can be used to encourage mitigation action.     

基于PDA的嵌入式GIS结构体系

介绍了基于PDA的嵌入式GIS是在移动计算、嵌入式技术、移动互联、移动定位等技术的基础上发展起来的,讨论了基于PDA的嵌入式GIS的两种结构体系:离线体系和在线体系,并结合开发实例介绍了两种结构体系的基于PDA的嵌入式GIS的实现.     

不同消费群体对经济增长的作用及收入政策分析

根据我国个人消费者的不同消费水平 ,可将其划分为四种不同类型的个人消费群体 ,即百元级消费群体主要是农民消费群体 (Ⅰ类 ) ,千元级消费群体主要是工人消费群体 (Ⅱ类 ) ,万元级消费群体主要是公职人员消费群体 (Ⅲ类 ) ,十万元级消费群体主要是个体经营者和私人企业主消费群体 (Ⅳ类 )。在四种消费群体中 ,对经济增长起决定作用的是Ⅱ类和Ⅲ类消费群体 ,他们数量较大而且消费水平适中 ;Ⅰ类消费群体虽然数量很大 ,但是消费水平较低 ,对经济增长的短期效果不明显 ;Ⅳ类消费群体消费水平较高 ,但人数较少 ,对经济增长可起到一定的示范作用。因此 ,对四类不同消费群体的个人收分配政策是 :减轻农民负担 ,增加农民收入 ;扩大工人就业 ,完善社会保险制度 ;有限度地提高公职人员收入 ,促进其消费水平提高 ;调节个体经营者和私人企业主的个人收入 ,引导其合理消费     

Degradation of Bezafibrate with UV/H2O2 in Surface Water and Wastewater Treatment Plant Effluent

Bezafibrate (BZF), a widely used lipid regulator, is a potential threat to ecosystems and human health in water, and the recent research showed that advanced oxidation processes (AOPs) are much more effective for BZF degradation. In this study, we investigated the photochemical decomposition of BZF in surface water and effluent from waste water treatment plants (WWTP) by UV/H₂O₂ process. The results showed that the UV/H₂O₂ process was a promising method to remove BZF at low concentration, generally at µg L^?1 level. When initial concentrations reach 100 µg L^?1 in the deionized water, >99.8% of BZF could be removed in 16 min under UV intensity of 61.4 µm cm^?2, at the H₂O₂ concentration of 0.1 mg L^?1, and neutral pH condition. Moreover, BZF degradation was inhibited in this process when humic acid (HA) and inorganic solution anions were added to the deionized water solutions, including chloride, nitrate, bicarbonate, and sulfate, significantly. In the surface water and effluent of WWTP, however, the removal efficiency of BZF was lower than that in the deionized water because of the interference of complex constituents in the surface water and effluent. Some main intermediates at the m/z range of 100–400 were observed by high performance LC‐MS (HPLC/MS) and a simple pathway of BZF degradation by UV/H₂O₂ was proposed.