个人所得税改革如何体现效率和公平

经过十多年的运行,中国现行个人所得税在增加财政收入和调节社会财富差距上作出贡献后,其弊病也在不断突出。为了能让个人所得税在国民经济中近一步发挥其重要作用,个人所得税改革势在必行。本文就是围绕这个课题展开研究,通过吸收世界各国税制改革的理论与实践成果,对中国现行个人所得税进行分析,同时提出其改革方向和措施,促进中国个人所得税更加合理,更有效率,更加公平。     

On the vulnerability of oasis forest to changing environmental conditions: perspectives from tree rings

In water-limited regions, oases are important localities for maintaining ecological biodiversity and supporting social and economic development. For oases situated by the side of rivers, variability of streamflow is often considered as a dominant factor influencing the vulnerability of oases forest, whereas other factors receive much less attention. Here we argue that ecological and hydrological processes creating spatial habitat heterogeneity and particularly the change of habitat structure through time are critical aspects when assessing vulnerability of oasis forest. This is demonstrated by dendroecological studies of a dynamic landscape in Ejina Oasis in the lower reach of Heihe River, the second largest inland river in China. Our results show that radial growth of euphrates poplar trees in Ejina Oasis did not follow the variation of streamflow coming from the middle reach, and the poplar tree-ring growth did not change in the same way from one site to the other. An index of multi-directional change (MDCi) is defined from tree-ring data to describe the change in spatial habitats through time. We propose that the decreasing trend of MDCi indices since the 1950s is related to persistently increasing human activities, whereas high-frequency variability in MDCi indices is related to frequent and strong local disturbances such as windstorms as well as human activities that directly cause changes in streamflow. The results obtained from this study have potentially broad implications for identifying dryland ecosystems that are at risk or susceptible to change, and for making spatially explicit decisions for rational utilization of water resources.     

竹荪深层发酵菌丝体多糖对小鼠免疫功能及抗肿瘤活性的影响

通过竹荪深层发酵菌丝体多糖对小鼠淋巴细胞增殖、细胞白介素－２（ＩＬ－２）的诱生及Ｓ－１８０肿瘤细胞的作用实验，证实其发酵菌丝体多糖可明显提高小鼠淋巴细胞数量（Ｐ＜００１）；对ＩＬ－２诱生作用极为明显（Ｐ＜００１）；对小鼠Ｓ－１８０实体肿瘤的抑瘤率为５８９％（Ｐ＜００１）。     

Different influences of cadmium on soil microbial activity and structure with Chinese cabbage cultivated and non-cultivated

Purpose  

Cadmium (Cd) is a toxic heavy metal, accumulated in soil by anthropogenic activities and has serious effects on soil microbial activities in contaminated soils. Moreover, there is a lack of reliable data on the effects of Cd in the soil-plant system, since most of the information on Cd-microorganism interactions in soils are based on sewage sludge without plants. The main objective of this study was to assess the effects of Cd on soil microbial activities and community structure during growth of plant.     

煤矸石山立地条件与林业复垦研究——以山西统配煤矿为例

煤矸石是我国工业排弃数量最大的固体废弃物，它带来的危害是压占土地、破坏景观、污染环境。山西省作为能源重化工基地，煤矸石的堆积、污染问题尤为突出，改造任务异常艰巨。研究结果表明：煤矸石成山状堆积，仅表层１０ｃｍ左右有物理风化，下层很难风化；煤矸石山可蓄一定的水分，但地表高温，养分贫瘠，特别是自燃后的矸石强酸高盐，给植被恢复带来了极大的困难；大量煤矸石山的基本出路是进行林业复垦。其适用技术体系包括：①做好水保工程，保留地表黑色风化层；②引入先锋草种、树种；③薄盖土后直播；④加强施肥、病虫害防治等管理。     

盐池沙地主要饲料灌木树种特性的观测

为了更好地提高灌木饲料林的经营管理水平,提高其利用率,在过去研究的基础上(李生宝等,1993,王　北等,1992),对饲料灌木树种的特性进行了研究。1　研究地区自然及社会经济概况研究地位于北纬37°47′～38°40′,东径106°42′～107°45′,为宁夏盐池县北部毛乌素沙地西南边缘。干旱少雨,风多沙大,光热资源丰富,年均气温77℃,1月平均气温-89℃,7月平均气温223℃,年温差312℃,≥10℃的积温29449℃,年日照时数28679ｈ,无霜期145ｄ,年降水量250～300ｍｍ,且主要集中在7、8、9几个月,约占全年降水量的60%以上,年变率大于30%,蒸发量是降水量的72倍…     

探析有限元法在机电行业中的应用

近年来随着计算机技术的普及和计算速度的不断提高,有限元分析法在工程设计和分析中得到了越来越广泛的重视,已经成为解决复杂的工程分析计算问题的有效途径。本研究主要阐述了有限元法的基本原理、发展及其应用。