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。     

昆仑山口大地震与地形变异常的讨论

针对昆仑山口大地震，总结了多种地形变（大地测量）手段所显示的异常变化及其时空分布，结果显示：8．1级大震前存在空间尺度大，时间尺度的地形变前兆异常，简要介绍了相关的异常图像，给出了初步解释，并对未来震情的发展进行了探讨，认为近期内强震活动向华北迁移的可能性不大。     

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。     

Size and shape evolution of pores in a viscoplastic matrix under compression

The frequent use of soils and earth materials for hydraulic capping and for geo‐environmental waste containment motivated our interest in detailed modelling of changes in size and shape of macro‐pores to establish links between soil mechanical behaviour and concurrent changes in hydraulic and transport properties. The objective of this study was to use finite element analysis (FEA) to test and extend previous analytical solutions proposed by the authors describing deformation of a single macro‐pore embedded in linear viscoplastic soil material subjected to anisotropic remote stress. The FEA enables to consider more complex pore geometries and provides a detailed picture of matrix yield behaviour to explain shortcomings of approximate analytical solutions. Finite element and analytical calculations agreed very well for linear viscous as well as for viscoplastic materials, only limited for the case of isotropic remote stress due to the simplifications of the analytical model related to patterns and onset of matrix‐yielding behaviour. FEA calculations were compared with experimental data obtained from a compaction experiment in which pore deformation within a uniform modelling clay sample was monitored using CAT scanning. FEA predictions based on independently measured material properties and initial pore geometry provided an excellent match with experimentally determined evolution of pore size and shape hence lending credence to the potential use of FEA for more complex pore geometries and eventually connect macro‐pore deformation with hydraulic properties. Copyright © 2006 John Wiley & Sons, Ltd.     

褶皱岩层初始挠曲的分叉特性

基于拖带坐标法建立了岩层大变形的一维非线性微分方程，然后用解析与数值方法研究了变刚度、可伸缩岩层在侧向压力及自重作用下的分叉特性，初步揭示了褶皱岩层初始挠曲的形成机理。     

自动高精度测距系统

介绍了自动高精度测距系统。该系统能以５×１０－７的测距精度测定多个观测点的形变，可作为跨断层动态连续观测的新仪器。     

康古尔塔格缝合带的变形机制

北天山东段康古尔塔格带是晚古生代塔里木板块和准噶尔板块碰撞的结果。它是一条复杂的、强烈的高应变带．并具有独特的变形机制、应变序列以及构造变形。本文运用构造－地层研究方法对该碰撞带的构造特征加以分析和研究。     

Depositional and post‐depositional history of warm stage deposits at Knocknacran,Co. Monaghan,Ireland: implications for preservation of Irish last interglacial deposits

Organic‐rich deposits, uncovered during overburden removal from mantled gypsum karst at Knocknacran opencast gypsum mine, Co. Monaghan, are the best candidate to date for a last interglacial record in Ireland. The two till and organic‐rich deposits (preserved at different quarry elevations) were emplaced on to a Tertiary dolerite surface during high‐energy flood events and subsequently folded and faulted by movement towards sinkholes in underlying gypsum. Uranium–thorium disequilibrium dating suggests that the organic‐rich deposits in the upper section were hydrologically isolated at ca. 41 ka and those in the lower section at ca. 86 ka. Interpretation of the pollen content, although tentative because of the depositional and post‐depositional history of the material, suggests that the organic material originated in a warm stage possibly warmer than the post‐Eemian interstadials. The unusual setting of preservation may indicate that in situ, last interglacial deposits have generally been removed by erosion in Ireland. Copyright © 2004 John Wiley & Sons, Ltd.     

变形分析的Bayes估计与检验

由于观测条件的变化，观测值方差将产生随机波动。本文根据Ｂａｙｅｓ估计理论，推导了线性模型待估参数的分布函数及观测值方差估计公式，并将其用于位移检验。计算结果表明，在同样的置信度下，本方法更符合实际。文中还对参数估值的统计性质进行了讨论。     

Biogenic silicate accumulation in sediments, Jiaozhou Bay

1 INTRODUCTION Silicate, or silicic acid (H4SiO4), is a very im- portant nutrient in the ocean. Unlike other major nu- trients such as phosphate and nitrate or ammonium, which are needed by almost all marine plankton, silicate is an essential chemical req…