新个税法对调节收入分配的影响

个人所得税是现代政府组织财政收入、调节收入分配的重要手段。我国1980年开始征收个人所得税,2011年9月1日起实施新个税法。新个税法大幅度减轻了中低收入纳税群体的负担,顺应了时势和民意。但是,由于现行个税制度自身的缺陷以及个税在税收结构中的比重偏低,其调节收入分配差距的功能仍十分弱小。因此,必须加快个税制度改革,完善个税调节功能,使其真正发挥在构建公平收入分配关系中的重要作用。     

明清拟话本小说中的贞节烈女形象及其类型研究

在明清拟话本小说中，几乎随处可见贞节烈女形象，对如此庞大的形象群进行分类就需要一定的分类标准。以身份作为分类标准，贞节烈女形象可以分为贞女形象、节妇形象和烈女形象；以守贞程度作为分类标准，则可将其分为传统贞节观下的贞节烈女形象和变通贞节观下的贞节烈女形象。     

谈分类讨论教学意识的强化

近几十年我国的高考与中考,公务员录用考试等选拔性考试都从不同角度考查应试者的分类讨论的能力.分类讨论的能力已成为公民素质的一部分.分类讨论的理论依据是现代数学中的集合分类与逻辑学中的概念划分.分类讨论是数学解题的一种重要方法,更是从事科学研究与学习的一种重要方法.分类讨论是各学习时段的重要内容.在教学实践中,要强化教师对分类讨论的教学意识,要培养学生对分类讨论的应用意识、应用技能.     

现代汉语聚合词简述

聚合词是现代汉语中一类比较特殊的词汇,它相当活跃却鲜为人所关注.本文拟以前人有限的研究成果为基础,试图对聚合词的概念、分类、语法特征等问题进行更深入的探究,并且试图从声调入手来揭示聚合词内部语素的排序规律.     

Pierre Duhem’s good sense as a guide to theory choice

This paper examines Duhem’s concept of good sense as an attempt to support a non rule-governed account of rationality in theory choice. Faced with the underdetermination of theory by evidence thesis and the continuity thesis, Duhem tried to account for the ability of scientists to choose theories that continuously grow to a natural classification. I will examine the concept of good sense and the problems that stem from it. I will also present a recent attempt by David Stump to link good sense to virtue epistemology. I will argue that even though this approach can be useful for the better comprehension of the concept of good sense, there are some substantial differences between virtue epistemologists and Duhem. In the light of this reconstruction of good sense, I will propose a possible way to interpret the concept of good sense, which overcomes the noted problems and fits better with Duhem’s views on scientific method and motivation in developing the concept of good sense.     

Studies of layout of world machine tools industry based on patent analysis

As the foundation of an industrialized country nowadays, machine tools industry is regarded as the engine of industrial development of a country. The developed countries, such as USA, Germany and Japan, have widely deployed the technology of using the patent in order to keep their strength in various fields. This research examins the CNC machine tools industry in the world by using the pa- tent analysis method. It first gives an overview about the world patent application in CNC machine tools industry from 1963 to 2010 and divides the development of the industry into five stages. It also lists the patent application of the world top 20 countries, where the top 5 countries are compared. The patents of the world top 10 companies of machine tools manufacturers are mapped according to the international patent classification （IPC）, and the future trends of world machine tools industry are discussed. Finally conclusions and suggestions are presented.     

云南鳞毛蕨属边果鳞毛蕨组的分类研究

本文记载云南产鳞毛蕨属边果鳞毛蕨组6种植物。文中列有检索表及每种的文献引证、标本引证和地理分布。     

概念学习系统中的概念分类

概念学习是机器学习中的一个主要内容。概念的层次和分类对概念学习系统的构造有重要意义。本文论述了概念分类系统的基本原理,对于概念表达形式到谓词逻辑表示的转换以及概念分类系统中的概念运算作了较详细的介绍。     

推覆体的几何学与四川龙门山推覆体模式

本文根据四川灌县、江油地区龙门山推覆体构造带的观察,结合国内外资料讨论推覆体的几何学特征和几何分类。作者首先根据推覆体沿主断层倾斜面顺向下滑和逆向上冲运动的性质,将推覆体划分为下滑推覆体和上冲推覆体两种基本类型;然后,根据推覆体与结晶岩体几何学的关系,并结合其与主断层面相对运动的性质又划分为单侧式推覆体和双侧式推覆体两大类和几个小类。作者从推覆体的发生、发展和演化过程探讨四川龙门山中北段推覆体模式。归类是初步的。在这些归类和龙门山推覆体模式分析中,对今后探索地壳上层滑脱构造的形成,模拟与这类构造有关的油气田区域是今后研究的努力方向。     

四川省城市地貌的初步研究

本文分析了四川省地貌的区域特征及其对该省城市布局、结构和整治的影响,对该省城市地貌作了初步分类,划分出3个基本类型和7个亚类,并对各亚类进行了简要分析。