Are Black Holes 4-D Spatial Balls Filled with Black Body Radiation? Generalization of the Stefan-Boltzmann Law and Young-Laplace Relation for Spatial Radiative Transfers

This is the first paper in a two part series on black holes. In this work, we concern ourselves with the event horizon. A second follow-up paper will deal with its internal structure. We hypothesize that black holes are 4-dimensional spatial, steady state, self-contained spheres filled with black-body radiation. As such, the event horizon marks the boundary between two adjacent spaces, 4-D and 3-D, and there, we consider the radiative transfers involving black- body photons. We generalize the Stefan-Boltzmann law assuming that photons can transition between different dimensional spaces, and we can show how for a 3-D/4-D interface, one can only have zero, or net positive, transfer of radiative energy into the black hole. We find that we can predict the temperature just inside the event horizon, on the 4-D side, given the mass, or radius, of the black hole. For an isolated black hole with no radiative heat inflow, we will assume that the temperature, on the outside, is the CMB temperature, T2 = 2.725 K. We take into account the full complement of radiative energy, which for a black body will consist of internal energy density, radiative pressure, and entropy density. It is specifically the entropy density which is responsible for the heat flowing in. We also generalize the Young- Laplace equation for a 4-D/3-D interface. We derive an expression for the surface tension, and prove that it is necessarily positive, and finite, for a 4-D/3-D membrane. This is important as it will lead to an inherently positively curved object, which a black hole is. With this surface tension, we can determine the work needed to expand the black hole. We give two formulations, one involving the surface tension directly, and the other involving the coefficient of surface tension. Because two surfaces are expanding, the 4-D and the 3-D surfaces, there are two radiative contributions to the work done, one positive, which assists expansion. The other is negative, which will resist an increase in volume. The 4-D side promotes expansion whereas the 3-D side hinders it. At the surface itself, we also have gravity, which is the major contribution to the finite surface tension in almost all situations, which we calculate in the second paper. The surface tension depends not only on the size, or mass, of the black hole, but also on the outside surface temperature, quantities which are accessible observationally. Outside surface temperature will also determine inflow. Finally, we develop a “waterfall model” for a black hole, based on what happens at the event horizon. There we find a sharp discontinuity in temperature upon entering the event horizon, from the 3-D side. This is due to the increased surface area in 4-D space, AR(4) = 2π2R3, versus the 3-D surface area, AR(3) = 4πR2. This leads to much reduced radiative pressures, internal energy densities, and total energy densities just inside the event horizon. All quantities are explicitly calculated in terms of the outside surface temperature, and size of a black hole. Any net radiative heat inflow into the black hole, if it is non-zero, is restricted by the condition that, 0cdQ/dt FR(3), where, FR(3), is the 3-D radiative force applied to the event horizon, pushing it in. We argue throughout this paper that a 3-D/3-D interface would not have the same desirable characteristics as a 4-D/3-D interface. This includes allowing for only zero or net positive heat inflow into the black hole, an inherently positive finite radiative surface tension, much reduced temperatures just inside the event horizon, and limits on inflow.

Black Holes and the Third Law of Thermodynamics Revisited

Black holes contradict the Nernst-Planck (N/P) version of the 3rd law of thermodynamics, but agree with its unattainability (U) version. This happens without contradiction, because the N/P and U versions are not equivalent, namely, N/P implies U but U does not imply N/P. So, black holes obey the weaker version of the 3rd law, but not the stronger one.

Quantum Gravitational Effects on Tunneling Rate of Reissner-Nordstroum Black Hole Emission and Generalized Second Law

The semi-classical black hole tunneling radiation (Parikh-Wilczek tunneling proposal) is calculated undera minimal length uncertainty analysis.It is shown that,the generalized second law of thermodynamics may bound thetunneling probability radiation of a Reissner-Nordstrom black hole radiation.

Radiation energy flux of Dirac field of static spherically symmetric black holes

By the statistical entropy of the Dirac field of the static spherically symmetric black hole, the result is obtained that the radiation energy flux of the black hole is proportional to the quartic of the temperature of its event horizon. That is, the thermal radiation of the black hole always satisfies the generalised Stenfan-Boltzmann law. The derived generalised Stenfan-Boltzmann coefficient is no longer a constant. When the cut-off distance and the thin film thickness are both fixed, it is a proportional coefficient related to the space-time metric near the event horizon and the average radial effusion velocity of the radiation particles from the thin film. Finally, the radiation energy fluxes and the radiation powers of the Schwarzschild black hole and the Reissner-NordstrSm black hole are derived, separately.

Empirical Test of Wagner＇s law in New Public Management Countries＇ Tax Revenue

The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.

新型导流式孔口防喷钻进技术研究

为解决我国瓦斯突出矿井顺层钻孔施工过程中可能出现喷孔、瓦斯超限等事故这一技术性难题,基于伯努利定律提出孔口引流防喷装置设计新思路。结合理论计算验证新理念的科学性和有效性,并提出新型防喷除尘设备的设计模型。使用FLUENT数值模拟软件并基于多项指标对新模型进行参数优化,最终得出最优方案为最大长度1100 mm,最大直径φ340 mm。加工新产品并应用于山西焦煤西山煤电公司屯兰矿,应用结果表明:使用新装备在瓦斯抽采钻孔施工过程中,钻场内瓦斯浓度低于0.3%,普遍低于使用传统设备进行钻孔施工时钻场内的瓦斯浓度。

Hawking radiation as tunnelling from arbitrarily dimensional Reissner-Nordstrom de Sitter black hole

This paper extends Parikh-Wilzcek＇s recent work, which treats the Hawking radiation as a semi-classical tunnelling process from the event horizon of four dimensional Schwarzshild and Reissner-Nordstrom black holes, to that of arbitrarily dimensional Reissner-Nordstrom de Sitter black hole. The result shows that the tunnelling rate is related to the change of Bekenstein-Hawking entropy and the factually radiant spectrum is no longer precisely thermal after taking the dynamical black hole background and energy conservation into account, but is consistent with the underlying unitary theory and then satisfies the first law of the black hole thermodynamics. Meanwhile, in Parikh-Wilzcek＇s framework, this paper points out that the information conservation is only suitable for the reversible process but in highly unstable evaporating black hole （irreversible process） the information loss is possible.

Thermal properties of regular black hole with electric charge in Einstein gravity coupled to nonlinear electrodynamics

We propose a regular spherically symmetric spacetime solution with three parameters in Einstein gravity coupled to nonlinear electrodynamics(NED), which describes the NED black hole with electric charge. It is found that the system enclosed by the horizon of NED spacetime satisfies the first law of thermodynamics. In order to obtain the NED spacetime with only electric charge, the case of two parameters taking the same value is considered. In this case, we express the mass of the NED spacetime as a function of the entropy and electric charge of the NED black hole, give the Smarr-like formula and the approximate Smarr formula for the mass of NED spacetime.

The Relativity of Cosmic Time: The Universe Is a Black Hole

Up to now, cosmology metrics have been based on Einstein relativity, established in 1905. Hubble has discovered the correlation between redshift and distance. Cosmology interprets the redshift as an expansion effect a(t) through the ΛCDM model. We have proposed a new theory to explain Hubble law. The theory has been validated against observation data. It proposes a new approach of time which introduces the cosmic time tc. Cosmic time is an absolute reference to universe. It is zero at the edge with tc = 0, tc = T at the observer position and tc = s for any source between the edge and the observer, with T > s > 0. This theory acts like the relativity of space-time. The redshift is interpreted as a perspective parameter p(tc) = tc/T. Using gravitation, it is the Einstein effect applied to the uni-verse. This paper comments and interprets further consequences of this new theory. We emphasize the difference between duration (as usually used in classical cosmologic metrics) and the cosmic time tc as a notion of date. It induces two related effects: relativity of speed of light and time stretching. We explain why the cosmological standard model is not well suited to describe the Hubble law, to describe the universe. We also explain why gravitation and temperature increase when going from the center to the edge of the universe, when going from present to birth. The model has no use of black energy. As a consequence, the universe is seen as a black hole created by the cosmic time shock wave when tc = 0.

Corporate Tax Differences under the New Accounting Standards

The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.

Light Refraction and Reflection near a Black Hole

In this paper, we have calculated the angle of refraction that light travels approaching to the strong gravitational field like a black hole by combining the general relativity and the classical Snell’s law, assuming that the gravitational field can act as a non-vacuum filled with medium of some coefficients. We have found that the value of refracted angle exactly coincides with the value from the Einstein’s relativity theory in a weak gravitational field. From this optical interpretation of the traveling of light near a black hole, we have suggested that there might have the reflection phenomenon and investigated that the total reflection occurs at the surface of a black hole. Regardless this might cause controversy, we can explain the recent observation that light reflects from a black hole.

环境规制影响企业税收规避吗?--基于新《环保法》实施的准自然实验

作为重要的命令控制型环境规制工具,新《环保法》实施对企业经营产生了广泛的影响。以2010-2020年我国A股上市公司为样本,利用新《环保法》这一外生冲击事件,采用双重差分模型检验环境规制对企业税收规避的影响。结果表明,环境规制趋严促使企业提高税收规避程度。机制检验表明,环境规制导致企业融资约束程度和经营风险增加。进一步分析发现,环境规制与税收规避的正相关关系主要存在于融资难度较高和经营压力较大的企业,新《环保法》实施情境下的企业避税行为提升了财务业绩和企业价值。研究结论提供了微观企业如何应对宏观环境规制的经验证据,为政府部门结合税收政策优化环境政策提供了参考。

2023年税法研究综述

2023年税法研究在继续深入推进税法领域重点问题探讨的同时,突出对贯彻落实党的二十大精神的研究。在税法总论领域,相关研究成果主要集中在服务中国式现代化、促进高质量发展、推进共同富裕、税法法典化、税收优惠政策等方面。在税收实体法领域,相关研究成果主要集中在增值税、企业所得税、个人所得税、财产税等主要税种的法律制度完善。在税收程序法领域,相关研究成果主要集中在数字税收征管和新技术在税务领域的应用。此外,还有学者从国际税法完善的视角,对“双支柱”方案和实施“一带一路”倡议中的税法问题进行了研讨。

《资源税法》实施对资源型企业绿色技术创新的影响

2020年《资源税法》正式实施,其作为我国绿色税制的重要组成将从价计征改革成果上升固化为法律制度,开启我国经济绿色发展的新篇章,因此有必要对《资源税法》的实施效果进行分析。本文基于2013~2022年中国上市资源型企业的面板数据,采用双重差分模型实证分析《资源税法》实施对资源型企业绿色技术创新的影响及作用机制。研究结果表明:《资源税法》的实行,显著促进了资源型企业的绿色技术创新,机制检验表明《资源税法》的实施有助于增加资源型企业的研发创新投入,进而对资源型企业的绿色技术创新起到激励作用。异质性分析发现,《资源税法》的实施对中部和东部地区、国有资源型企业绿色技术创新的激励作用更明显;相较于绿色实用新型专利,《资源税法》的实施对资源型企业绿色发明专利的边际贡献更大。未来《资源税法》可以从增加企业绿色技术创新投入的激励性政策、促进资源税与财政税收政策协调配合、实施差异化的税收优惠等方面进行完善。

税制绿色化与制造业企业绿色创新——基于《环境保护税法》的准自然实验

本文以《环境保护税法》的实施为准自然实验,考察了税制绿色化对制造业企业绿色创新的影响及其作用机制。研究发现,《环境保护税法》实施不仅促进了制造业企业绿色创新数量的提升,也提高了制造业企业的绿色创新质量。异质性分析发现,税制绿色化对非国有、中小规模和传统制造业企业的绿色创新促进作用更为显著。影响机制分析表明,税制绿色化将通过提高企业排污成本、增强地方政府监管动力、提高企业管理者绿色认知等三条作用渠道促进企业绿色创新。本文的研究有利于合理评估环境保护税法的政策效应,研究结论对于进一步推进制造业绿色创新发展提供了决策参考。

课税要件事实的认定与归属论

课税要件事实认定,无疑是税法学界长期以来备受关注却又研究薄弱的主题。税法学者和税收实务工作者,每每面临复杂疑难案件而茫然不知所措,甚至法院在司法裁判中为了避免对税法实体问题进行处理,而将税法程序瑕疵作为遁途。依据直接证明资料认定课税要件事实,应从主体资格的鉴察、税收客体有无的判断、疑似应税事实的辨识、复合交易的解析、名实的审核、归属关系的剖分、量化问题的厘定等七个方面展开。在具有中国本土特色的税法交易定性理论基础上发展出的课税要件事实归属理论,立足于类型学思维,表现出规范出发型的实践理性品性,并以模式化思维的理论图景为税收争议中主张责任和证明责任分配提供引导基准。

软土地层三线小角度叠交盾构隧道施工影响规律及位移控制

天津地铁6号线入出段线盾构隧道上穿既有隧道,通过现场实测和数值模拟对既有隧道结构变形规律、变形影响因素、不同变形控制措施的效果进行了研究。结果表明:盾构上穿过程中既有隧道竖向位移整体呈现出隆起-沉降-隆起的变化规律;刀盘距叠交部位断面距离L=2.0D(D为隧道直径)时,叠交部位断面轴力达到最大值,L=0~2.0D时,叠交部位断面弯矩逐渐由L≤0时的横8字形转变为L≥2.0D时的三叶草形;新建隧道与既有隧道的叠交角度在15°~60°、竖向净距小于1.0D时,既有隧道竖向位移受新建隧道影响较大,实际工程中应使叠交角度大于60°,竖向净距大于1.0D;设置支撑台车后,支撑台车影响范围约为2倍台车长度,在影响范围内横断面位移得到控制,但随着支撑台车离开,原来位置处对位移的控制效果逐渐消失;与不注浆相比,深孔注浆加固后既有隧道竖向位移最大值和水平位移最大值分别减小了67.4%、76.0%。

发展新质生产力的财税法促进

发展新质生产力对于推动高质量发展、提高人民生活福祉、实现中国式现代化意义十分重大。作为以调整财税关系和解决财税问题为己任的发展促进法,我国财税法对于发展新质生产力具有重要的促进作用。财税体制改革、财税法制度的完善,能为发展新质生产力营造良好的财税法治环境并提供有力的制度保障。财税法从科技创新、产业创新、发展方式创新、体制机制创新和人才工作机制创新等五个方面着力促进新质生产力发展。对照发展新质生产力的要求,我国财税法应就自身体系进行改革和创新:一是明确发展新质生产力背景下财税法革新的基本思路,强化财税法的发展促进理念与功能,以新一轮财税体制改革为契机推进财税法治建设;二是以发展功能为导向,进一步完善预算法律制度;三是高质量全面落实税收法定原则,完善税法体系;四是在发展和改革进程中推进政府间财政关系法治化。

数字化跨境交易对企业所得税制度的挑战与我国的应对

数字经济的快速发展和全球性经济数字化快速推进催生出新的商业模式,显著改变了经济业态。然而传统税制遵循独立交易原则,当跨国企业集团在不具有常设机构物理联结度情形下进行跨国交易时,市场国不享有征税权,无法对其进行征税。这是数字经济的发展和经济数字化对税收制度的根本挑战,进而带来如税基侵蚀、市场竞争公平性难以保障等方面的问题。经济合作与发展组织(OECD)近年来致力于推进“双支柱”方案,并于2021年10月达成了最终共识。文章从“支柱一”方案落地我国国内法出发,运用“支柱一”方案的规则和理念,聚焦我国《企业所得税法》税收管辖权、纳税主体、征税对象、税基等方面,提出我国《企业所得税法》的修订完善对策,为我国企业所得税制度改革提供参考。

税务“首违不罚”的困境与制度重构

修订后的《行政处罚法》第33条仅对“首违不罚”制度作出原则性规定,《税收征管法》对于该制度处于规范空白状态,国家税务总局发布的《税务行政处罚“首违不罚”事项清单》以及各地的税务裁量基准对此规定不一,导致“首违不罚”制度内涵、“首次违法”的适用范围、适用周期、“不予处罚”等概念均存在界定不清的状况,致使司法实践中存在不一致的状况。应当依效力层级建立相关法规体系,完善“清单”制度,从实体与程序两个层面构建税收领域的“首违不罚”制度。