个人所得税征管探析

我国1980年第一次公布实施个人所得税法,1986年和1987年又相继开征个体工商业户所得税和个人收入调节税,形成了在调节个人收入方面三个法律、法规并存的格局。1994年起,将上述三个税种合并,统一施行新的个人所得税法。 一、个人所得税的调节作用及其重要意义 个人所得税是一种直接税,它最大的特点就是通过征税直接、有效、迅速地改变社会成员收入分配的格局,从而调节贫富差距、调节个人收入的流向,平衡消费基金和建设基金的比例,达到促进社会公平、稳定发展的目的。这也是个人所得税所独具的、其他税种不能替代的调节作用。其重要意义有二:其一,重要的财政经济意义。个人所得税是税收的重要组成部分。

Study on online elimination of sudden unbalance-induced vibration using active balancing technology

An active balancing technology has been applied to solve the severe vibration caused by sudden unbalance in rotating machineries during their working process. First, based on the generation principle of sudden unbalance, a simulation test stand with a sudden unbalance generation device was set up. Then, the balancing planes were optimized by using the finite element method （FEM） to determine the position for balancing device installation. Finally, the active balancing experiments were carried out on the test stand. The experimental results indicate that the vibration response caused by sudden unbalance can be decreased from 77μm to 8μm by using the active balancing device, and the vibration amplitude reduction was up to 89.6%. From this example, it can be concluded that the active balancing device, which is installed on a proper position of the rotor, can effectively control the random transient synchronous vibration, demonstrating its high value in engineering practice.

Balanced energy-efficient relay selection scheme in wireless mobile relay networks

In order to resolve the relay selection problem in wireless mobile relay networks （WMRNs）, a novel balanced energy-efficient mobile relay selection scheme is proposed in this paper. Compared with traditional counter-based algorithm, distance and energy consumption are considered from network respect to provide a better network lifetime performance in the proposed scheme. Also, it performs well when nodes move freely at high speed. A random assessment delay （RAD） mechanism is added to avoid collisions and improve transmission efficiency. Simulation results reveal that, the proposed scheme has advantages in prolonging network lifetime, balancing energy compared with existing counter-based scheme. consumption and reducing the total energy consumption

A Game Theoretic Approach for Inter-Network Interference Mitigation in Wireless Body Area Networks

Wireless Body Area Network(WBAN) is an emerging technology to provide real-time health monitoring and ubiquitous healthcare services. In many applications, multiple wireless body area networks have to coexist in a small area, resulting in serious inter-network interference. This not only reduces network reliability that is especially important in emergency medical applications, but also consumes more power of WBANs. In this paper, an inter-network interference mitigation approach based on a power control algorithm is proposed. Power control is modeled as a non-cooperative game, in which both inter-network interference and energy efficiency of WBANs are considered. The existence and uniqueness of Nash Equilibrium in the game are proved, and an optimal scheme based on best response is proposed to find its Nash Equilibrium. By coordinating the transmission power levels among networks under interference environment, the total system throughput can be increased with minimum power consumed. The effectiveness of the proposed method has been illustrated by simulation results, where the performance of the proposed approach is evaluated in terms of overall utility and power efficiency and convergence speed.

Impact of Solid / Vapour Equilibria on Conditions of Crystallization of Pharmaceutical Compounds

The influence of solvent (in its gaseous state) on the stability of crystallized organic compounds was investigated. Through two examples of studies on the solid/vapour equilibria made in our lab, several behaviors were highlighted: (i) a new hydrated phase (thermodynamically stable) of an active pharmaceutical ingredient (API) was detected after the recrystallization starting from a deliquescent state, (ii) a spontaneous resolution of a hydrated racemic compound towards an anhydrous conglomerate can occur during the desolvation under the precise conditions of temperature and humidity. This study illustrates that knowledge about solid/vapour equilibrium is a crucial step during the complete characterization of solid organic compounds.

Relationship between Diabetes Mellitus and Food Balance in the Kingdom of Saudi Arabia

The present explanatory study was carried out to investigate the relation between diabetes mellitus and food balance in the Kingdom of Saudi Arabia during 2005-2010, using published data. This study was conducted to investigate the relationship between food balance and diabetes mellitus, using published data on food balances in the Kingdom of Saudi Arabia during 2005-2007, published by the Ministry of Agriculture in 2012 and Medical Technical papers and Scientific Reports published on Diabetes Mellitus in Saudi Arabia in an explanatory study. Food balance was calculated per capita and then its level of change was compared with changing of diabetes mellitus in the country. Results illustrated that Saudi citizen daily protein consumption （DPC） during 2005-2007 （g/capita/day） is higher than the average global consumption level of protein with 15.27%, daily fat consumption （DFC） with 24.56% and daily energy consumption （DEC） with 16.93% and increases than recommended level by International Nutrition Organizations （INO） with 56% for protein, 60.49% for fat and 27.37% for energy. On the other hand, DPC per capita in Saudi Arabia decreased during the period 2008-2010 from 88.3 g/day to 82.36 g/day. Moreover, DFC per capita in Saudi Arabia decreased during the period 2008-2010 from 3,247.90 Cal/capita/day to 3,176.43 Cal/capita/day, and daily energy consumption （DEC） of Saudi citizen increases than world consumption with 16.93%, while increases with 27.37% than INO. Despite this, DPC, DFC and DEC per capita in Saudi Arabia were still higher than world mean. On the other side, results illustrated that the number of diabetic patients in Saudi Arabia during the same period （2005-2010）. The curve of diabetic patient＇s number in Saudi Arabia during 2005-2010 is regular ascending with increasing level ranged between 7.10% in 2005 and 12.44% in 2010. It is essential to devise Saudi National Programme to educate the public about the relation of food balances and diabetes, so it could be avoided, and provide citizens with healthy dietary balances tables.

Quantum Monty Hall Problem under Decoherence

We study the effect of decoherence on quantum Monty Hall problem under the influence of amplitude damping, depolarizing, and dephasing channels. It is shown that under the effect of decoherence, there is a Nash equilibrium of the game in case of depolarizing channel for Alice＇s quantum strategy. Whereas in case of dephasing noise, the game is not influenced by the quantum channel. For amplitude damping channel, Bob＇s payoffs are found symmetrical about a decoherence of 50% and the maximum occurs at this value of decoherence for his classical strategy. However, it is worth-mentioning that in case of depolarizing channel, Bob＇s classical strategy remains always dominant against any choice of Alice＇s strategy.

Analysis on the consumers＇ choices and the equilibrium in durable market which includes secondary markets

This paper presents a framework to study consumers＇ behaviors and the equilibrium in a durable market which includes secondary markets. The author puts forward a two-period model extending the Tirole＇s literature, and analyzes the equilibrium in the used durable market under perfect and imperfect information. Moreover, the conclusion shows the important role of information to consumers＇ behaviors and the equilibrium in the entire market.

Survivable Routing Protocol for Green Wireless Mesh Networks Based on Energy Efficiency

This paper proposes a new Energyefficient Survivable Routing Protocol(ESRP)based on solar energy and wind mixed for power supply in green wireless mesh networks(WMNs).The ESRP combines hop penalty strategy and flooding delaying strategy to improve the performances of traditional routing protocol.This paper uses QualNet to simulate and verify the performances of proposed ESRP.Compared with the traditional routing protocol,the simulation results show that the energy utilization of ESRP is more efficient by 13%.At the same time,ESRP is more load-balanced to postpone the appearance of the first energy depletion node and reduce the number of energy depletion nodes,and thus it effectively improves network survivability.

Conflict between Population and Urbanization Factors： Impact of Urban Heat Island on Energy Consumption Balance

High density of buildings and population in urban areas increases urban temperature, generally known as the urban heat island. Raised temperature, especially in SUlIuner, alms city centers into unwelcome hot areas, with direct effects on electricity demand and energy consttrnption for cooling buildings and increases the production of carbon dioxide and other pollutants. Therefore, by considering that the energy consumption in the world has been faced with intense crisis, it becomes increasingly important to study the effects of urban heat island on energy constunption in order to improve people＇s environment and decrease energy use in cities. This paper, therefore, is focused on urbanization and population size factors to understand tile influence way of these factors on formation of UHI and energy consumption balance. To achieve this aim, this paper explores literally the conceptual framework of confliction between population and urban structure, which produce UHI intensity and affected energy consumption balance. It is then discussed how these two factors can be affected and give implication to the city, and then, focuses on whether actions should be taken for balancing adaptation and mitigation UHI effects. It will be concluded by making the recommendations for preventive action and provide quality of life.

The Balance Between the Transmitted and the Perceived Image of Luxury Fragrance Brands

The luxury market has experienced considerable growth over recent years, being one of the sectors that have been the most resistant to the current economic recession. Selective fragrances make up one of the primary categories of the so-called accessible luxury consumed by a middle class that is seeking to approach the upper classes by copying their lifestyle. Despite the importance of this market, there is relatively little literature existing in regards to the study of the image of luxury brands due to the complexity of the luxury phenomenon. This article presents the results of an initial qualitative study conducted on focus groups of luxury fragrance consumers, making it possible to identify the types of attributes to be considered when studying the brand image of said luxury products. Subsequently, a quantitative study was conducted in order to determine the perceived image of the principle luxury fragrance brands by consumers. Thanks to this study, it has been possible to determine the typical profile of each of the analyzed brands so that a subsequent comparison may be made with the advertising created by said brands in order to verify whether or not the image projected in their advertising corresponds with the perceived image of their target audience.

A Routing Optimization Algorithm with Quality of Multi- Service in Wireless Sensor Network

According to the problem of energy consumption in wireless sensor network （WSN）,this paper puts forward a routing optimization algorithm with quality of multi-service, using the function of routing optimization with quality of multi-service and membership function of satisfaction, which integrates the energy consumption of communication and residual and the information of time delay into the membership function of satisfaction to solve the equilibrium factor, so that it can become the optimal routing that balances the network lifetime, transmission delay of data, and node energy consumption of nodes. Simulation experiment shows that adopting the algorithm can make lifecycle of nodes longer and network transmit more data packets at the same time. Experimental results verify the algorithm can effectively balance the network energy, reduce the energy consumption and prolong the network lifetime.

A Game Theoretic Approach for Energy-Efficient In-Network Caching in Content-Centric Networks

Recently, content-centric networking （CCN） has become a hot research topic for the diffusion of contents over the Internet. Most existing works on CCN focus on the improvement of network resource utilization. Consequently, the energy consumption aspect of CCN is largely ignored. In this paper, we propose a distributed energyefficient in-network caching scheme for CCN, where each content router only needs locally available information to make caching decisions considering both caching energy consumption and transport energy consumption. We formulate the in-network caching problem as a non-cooperative game. Through rigorous mathematical analysis, we prove that pure strategy Nash equilibria exist in the proposed scheme, and it always has a strategy profile that implements the socially optimal configuration, even if the touters are self-interested in nature. Simulation results are presented to show that the distributed solution is competitive to the centralized scheme, and has superior performance compared to other popular caching schemes in CCN. Besides, it exhibits a fast convergence speed when the capacity of content routers varies.

A New Carbon and Oxygen Balance Model Based on Ecological Service of Urban Vegetation

The application of human induced oxygen consumption and carbon emission theory in urban region was summed up and on this base a new model of urban carbon and oxygen balance (UCOB) was constructed by calculating the carbon and oxygen fluxes. The purpose was to highlight the role of vegetation in urban ecosystems and evaluate the effects of various human activities on urban annual oxygen consumption and carbon emission. Hopefully,the model would be helpful in theory to keep the regional balance of carbon and oxygen,and provide guidance and support for urban vegetation planning in the future. To test the UCOB model,the Jimei District of Xiamen City,Fujian Province,China,a very typical urban region,was selected as a case study. The results turn out that Jimei′s vegetation service in oxygen emission and carbon sequestration could not meet the demand of the urban population,and more than 31.49 times of vegetation area should be added to meet the whole oxygen consumption in Jimei while 9.60 times of vegetation area are needed to meet the carbon sequestration targets. The results show that the new UCOB model is of a great potential to be applied to quantitative planning of urban vegetation and regional eco-compensation mechanisms.

One Year Minergie-A--Switzerlands Big Step towards Net ZEB

The first available label standardizing a zero-balanced type of building is the Swiss Standard Minergie-A. The standard prescribes an annual net zero primary energy balance for heating, domestic hot water and ventilation. Electricity consumption for appliances and lighting is excluded. Additionally, Minergie-A is the first standard worldwide which includes a requirement in regard to embodied energy. Based on an analysis of 39 Minergie-A buildings, this paper shows that a wide range of different energy concepts and embodied energy strategies are possible in the scope of the label. The basis of all Minergie-A buildings is a well-insulated building envelope. However, the step from the Swiss Standard Minergie-A to a Net ZEB （net zero energy building） standard which includes electricity consumption for appliances and lighting is not a very big one. Increasing the size of the photovoltaic system is sufficient in most cases. Anyway, some of the Minergie-A buildings evaluated are also Net ZEBs. In this paper, it is also shown that the net zero balance during the operational phase of Net ZEBs clearly outweighs the increased embodied energy for additional materials in a life cycle energy analysis.

The Energy Balance of the Electro-Hydraulic Linear Actuation System

The variable gas exchange valve actuation systems have been developed in order to improve the efficiency of the combustion process. The electro-hydraulic valve actuation （EHVA） systems have good power to weight ratio, high maximum force and good controllability. The disadvantages are limited frequency bandwidth and energy recovery. Each component of the EHVA system has certain energy consumption, which is characteristic to the component. In this study the power consumptions of the components are investigated by means of the simulation. The investigated components are a hydraulic pump, a hydraulic accumulator, a control valve, and hydraulic lines connecting the components. The pressure losses caused by the oil flow are most significant in the control valves, 50-60% of the total energy consumption. If the stored kinetic energy of the actuator and moving oil masses could be reused, the energy consumption could be up to 25% better.

BMP signaling in homeostasis, transformation and inflammatory response of intestinal epithelium

Intestine is the organ for food digestion, nutrient absorption and pathogen defense, in which processes intestinal epithelium plays a central role. Intestinal epithelium undergoes fast turnover, and its homeostasis is regulated by multiple signaling pathways,including Wnt, Notch, Hippo and BMP pathways. BMP signaling has been shown to negatively regulate self-renewal of Lgr5^+ intestinal stem cells, constrains the expansion of intestinal epithelium, therefore attenuating colorectal cancer formation. BMPs and their receptors are expressed in both epithelial and mesenchymal cells, suggesting a two-way interaction between the mesenchyme and epithelium. In this review, we summarize the current understanding of the function of BMP signaling in homeostasis, cancerous transformation and inflammatory response of intestinal epithelium.

Predicting the penetration of long rods into semi-infinite metallic targets

Analytical equations are presented herein to predict the penetration of semi-infinite metallic targets struck normally by long rods at high velocities for Yp<S where Yp is the rod strength and S is the static target resistance.The equations are derived based on energy balance method.It is assumed that the kinetic energy loss of a long rod is related to the energy dissipated by the plastic deformations in the target,the energy consumed by the long-rod penetrator itself and the energy carried by the eroded rod debris.Secondary penetration is also examined in the present paper due to the fact that the eroded rod debris forms a tube which can penetrate the target further if the density of the rod is greater than that of the target and the impact velocity is high enough.The present analytical equation is found to be in good agreement with the experimental data for a wide range of impact velocities.

Temporal and Spatial Dynamics Analysis of Grassland Ecosystem Pressure in Kazakhstan

Affected by climate change and policy factors,Kazakhstan is the country with the most severe ecological degradation and grassland conflicts in Central Asia.Therefore,studying the state of grassland carrying resources in Kazakhstan is particularly important for understanding the responses of grassland ecosystems to climate change and human activities.Based on Kazakhstan's remote sensing data and animal husbandry statistics,this study analyzes the patterns of changes in grassland ecosystems in Kazakhstan based on the supply and consumption of these ecosystems.The results show that:1)From 2003 to 2017,the number of livestock raised in Kazakhstan showed a trend of sustained and steady growth.Due to freezing damage,the scale of livestock farming decreased in 2011,but a spatial difference in the livestock farming structure was not obvious.2)The fluctuation of grassland supply in Kazakhstan has increased,while the consumption due to animal husbandry has also continued to increase,resulting in an increasing pressure on the grassland carrying capacity.3)Between 2003 and 2017,the overall grassland carrying status of Kazakhstan have been abundant,but the grassland carrying pressure index has shown a steadily increasing trend,the grassland carrying pressure is growing,and it is mainly determined by grassland productivity.The greater pressure in lower Kyzylorda state,the southern Kazakhstan state of the cultivated land and the northern Kazakhstan state has gradually expanded to include the agro-pastoral zone and the semi-desert zone.