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。     

Inversely-Mapped Analytical Solutions for Flow Patterns around and within Inclined Elliptic Inclusions in Fluid-Saturated Rocks

In this paper, an inverse mapping is used to transform the previously-derived analytical solutions from a local elliptical coordinate system into a conventional Cartesian coordinate system. This enables a complete set of exact analytical solutions to be derived rigorously for the pore-fluid velocity, stream function, and excess pore-fluid pressure around and within buried inclined elliptic inclusions in pore-fluid-saturated porous rocks. To maximize the application range of the derived analytical solutions, the focal distance of an ellipse is used to represent the size of the ellipse, while the length ratio of the long axis to the short one is used to represent the geometrical shape of the ellipse. Since the present analytical solutions are expressed in a conventional Cartesian coordinate system, it is convenient to investigate, both qualitatively and quantitatively, the distribution patterns of the pore-fluid flow and excess pressure around and within many different families of buried inclined elliptic inclusions. The major advantage in using the present analytical solution is that they can be conveniently computed in a global Cartesian coordinate system, which is widely used in many scientific and engineering computations. As an application example, the present analytical solutions have been used to investigate how the dip angle of an inclined elliptic inclusion affects the distribution patterns of the pore-fluid flow and excess pore-fluid pressure when the permeability ratio of the elliptic inclusion is of finite but nonzero values.     

地质速率计—矿物氧扩散的应用

概述了同位素封闭体系内的矿物氧扩散和同位素交换机制及其在地质速率计上的应用。火成岩从高温冷却或变质岩从高峰主质温度冷却过程中，由于冷却速度不同，扩散作用导致的矿物晶体内部及晶粒间氧同位素再平衡也有所不同。通过实测岩石中各组成矿物氧同位素比值，模式含量和颗粒半径，据矿物氧扩散和同位素交换模型，可以估算出岩石的冷却速率。     

Study of high temperature targets identification and temperature retrieval experimental model in SWIR remote sensing based Landsat8

For surface features in short-wave infrared (SWIR, 1.3–3.0 μm) in remote sensing imagery, pixel values depict the total energy including reflection and emission. For surface features at normal temperature in SWIR band, emission energy can be ignored. While for surface features at high temperature in SWIR band, emission energy is equal to or even higher than the reflection energy. So remote sensing imagery of SWIR band can be used to separate emission and reflection energy as well as to realize temperature retrieval of high temperature targets. In this study, the seventh band (SWIR band) of Landsat8 OLI remote sensing imagery is used to perform the theoretical model research for temperature retrieval of high temperature targets. In the meantime, it is also used with the corresponding observation experiment of synchronization satellite to check the theoretical model. The result shows that the radiant flux density for mixed pixels with high temperature targets is higher than adjacent pixels without high temperature targets. Thus, the high temperature pixels can be identified in SWIR band. The retrieval results of temperature and fractional area for high temperature targets are consistent with reality. In the study, the result illustrates that it is effective to identify high temperature targets in remote sensing imagery of SWIR band and the model is appropriate for temperature retrieval use.     

The North Atlantic Oscillation (NAO) and Europe Blocking and Their Impacts on Extreme Snowstorms: A Review

Large-scale, low frequency modes such as the North Atlantic Oscillation(NAO)and blocking, have an important modulation on the northern hemisphere weather and climate. In this paper, the physical mechanism studies on inter-decadal and decadal variability of NAO and blocking were summarized. The relationship between NAO regime transitions and the interannual variability of NAO in winter during was examined by using a statistical approach. The time-space relationship between NAO and European blocking were discussed. Based on two extreme cold and snowstorm events, the impacts on local weather especially the extreme events within the life cycle (two weeks) of the NAO and blocking were further examined. It was found that the frequently occurrence of the Eurasian extreme snowstorm was closely related to the special combination of NAO and blocking regime. In addition, the development of theoretical modes for NAO and blocking was discussed and issues that remain to be solved were proposed.     

"标准正态转换法"用于化探数据特征的"反推"以及系统误差的调平

将水系沉积物样本数据转换到具有岩石样样本数据特征的水平上,近似地称为水系沉积物样品的"反推".文章利用"标准正态转换法"对此作了一些探讨:将两者的样本数据都转换成标准正态分布的形态,在此基础上,再将水系沉积物样本数据转换到岩石样水平.该样本数据的总体特征具有岩石样样本的数据特征.该方法还可以对工作区内不同区块分析数据的系统误差进行调平.并以1∶ 25万四子王旗幅为例说明了该方法在这两方面的应用.     

火山地震的理论地震图计算方法

本文首先分析了不同类型火山地震的波形,提出了相应的震源模型.然后发展了计算层状介质理论地震图的部分分离变量—有限差分方法,其最重要的环节是引用了吸收边界条件,使计算工作得以简化.这种方法特别适用于火山地震的理论地震图计算.最后,本文给出了计算实例.     

大气环流的奇偶对称性（Ⅰ）理论依据和气候特征

文中使用奇偶对称分析方法，利用观测资料对全球环流的奇偶对称分量的分布做了分析，指出奇偶分布的气候特征及其时间演变能反映南北半球海陆差异带来的影响，揭示大气对辐射加热响应的时间尺度、环流的波动结构及全球环流季节性调整等一些特征。     

BED SHEAR IN EVOLVING SCOUR AT A CYLINDER:A THEORETICAL APPROACH

ＢＥＤＳＨＥＡＲＩＮＥＶＯＬＶＩＮＧＳＣＯＵＲＡＴＡＣＹＬＩＮＤＥＲ：ＡＴＨＥＯＲＥＴＩＣＡＬＡＰＰＲＯＡＣＨＳｕｂｈａｓｉｓｈＤＥＹ１ａｎｄＳｒｉｊｉｂＫ．ＫＡＲ２Ａｂｓｔｒａｃｔ：Ｔｈｅｔｅｍｐｏｒａｌｖａｒｉａｔｉｏｎｏｆｓｈｅａｒｓｔｒｅｓｓ...