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。     

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.     

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.     

BACKGROUND STUDY ON NON-RESIDUAL PHASE OF ELEMENTS IN CHANGJIANG AND HUANGHE ESTUARINE SEDIMENTS

Analysis of Zn, Cu, Pb, Co, Cr, Li, Ni, K, Al, Fe extracted by 1 mol/L HCl or 0.5 mol/LHCl/H_2O_2, showed concentrations of Zn, Cu, Pb, Co, Cr, Fe, Ni were significantly correlated with Li, Al,K, and clay. Two methods are used to indicate the background value of the non-residual phase of elementsin sediments, and are the same as the methods used to indicate the background value of totalconcentrations in sediments. The first method uses correlograms and regression equations,the second usesthe mean element concentrations normalized with grain size. Li, Al, K can be used as reference elements to determine the background value of Zn, Cu, Pb, Co,Cr, Ni, Fe, while the clay concentration's correlation with some extractable concentrations can be used tocalculate the background value of the non-residual phase of elements as a percentage of clay concentrationin the sediments. Based on this study, the concept of using the background value of the non-residualphase of elements to compare the pollution level in differ     

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).     

青海省沙柳河南区有色金属矿成矿物质来源及矿床成矿模式探讨

本文简述了沙柳河南区有色金属矿床的基本特征。通过对成矿热液及成矿物质的来源与性质的研究,认为该矿床的成因类型为火山沉积—接触交代改造叠加型,进而探讨了该矿床的成矿模式。     

斑节对虾白斑综合症杆状病毒感染的实验模式

在建立斑节对虾实验室养殖模式的基础上，对野外采集的有白斑综合症病毒（WSSV）病典型症状的斑节对虾初步纯化其病毒，并进行WSSV的PCR检测，得到WSSV的感染用样品。对健康斑节对虾分别进行浸浴感染，投喂感染和注射感染。对感染死亡个体进行WSSA的PCR检测和细菌检测，证实WSSV感染性和致死性。浸浴感染、投喂感染和注射感染的感染量分别为4mL/L、0.2g/10g虾体、1/2稀释液0.05mL/10g虾体，死亡开始时间分别为16d、42h、28h，三种感染模式最终死亡率100%，从开始死亡到全部死亡延续时间分别为15d、82h、44h。