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This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新:(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够;(2)认为制度创新是推动发达国家所得税从弱到强的主要原因,提出我国税种结构优化需要在制度上大胆创新;(3)提出根据各个税种的特性,流转税和所得税的主要功能应有所分工;(4)流转税和所得税的改革应双管齐下,以渐进的方式改革流转税,以突变的方式改革所得税,分工协作,优势互补;(5)提出税收的主要功能是筹集收入,税收在征收环节在促进结果公平方面效果甚微,税收在支出环节更能有效促进结果公平。

It suffices to think of these four trends alone (leaving pandemics, police states, race wars, and drugs out of the picture) for us to realize that in each of these areas no serious counterforce exists anywhere in the world, and certainly not in the United States, which is itself the cause of most of them.

只要想想这四种威胁的趋势(导致传染病,警察国家,种族战争,以及不相关的毒品)就足以使我们认识到,在这些领域的任何一个当中,世界上任何地方都没有真正有力的对抗力量,当然在美国是没有的,因为美国本身就是造成大部分这些威胁的原因。

In the 1980s in the medicine circles of China, there was a blind spot in? Zhu Changqing' parents visited all the hospitals in Shanghai in order to find out the pathology. At last, they searched the cyclopedia for the information and found the brief explanation less than 100 words. It was said that the cause of this disease was still a mystery, maybe resulted from gene mutation, and till now there was no efficient means to treat it.

80年代的中国医学界,对神经性肌肉疾病的认识是一个盲点,朱常青的父母亲为了了解孩子的病因,跑遍了上海所有的医院,请教了众多的专家,最后还是仅仅百科全书里找到不足百字的词条介绍,大意是这种病的病因还不是很清楚,可能是由基因突变引起的,目前尚没有找到治疗的有效手段。

The quality of interior environment in nursing home residents will become one of the attention-getting subjects due to the gradual increase of aging populations This paper directs at the research of nursing home's interior environment factors in Tainan We use the standard of international practice to analyze the intrinsical data of environmental monitoring and establish the characteristics which from environmental physical reaction of nursing home The research items are air environments (PM10 CO CO2 formaldehyde TVOC) temperate environments and light environment (illumination average brightness daylight factor) etc There are the inductive conclusions of this research: 1 In basic medicine the clinical diagnosis means the theory and technique about physical examination with patients The definition of clinical diagnosis in architecture should be the diagnosis of building preserve and improve the feasible way to extend building's service life and assure the residents of the healthy quality of interior environment The object of clinical diagnosis in architecture is not only to ensure the use of structure and environment quality but also keep the structure and environment quality in sustainable; therefore creating an efficient system of preserving plan is needed 2 It is an accurate and technical circumstance which about improving remedying and reconstructing the problems of structure space This circumstance includes finding questions ensuring causation ascertaining ultimate strength evaluating environment quality estimating the necessary of restoration and implementing on a suitable way Furthermore when reconstructing and ameliorating the appearance of structure space it should be respected and the memories of it should be preserved 3 In clinical diagnosis of environment quality of space the question of physical environment and the deficiencies of structure must be separated The structure space of construction and the high quality of space should be inspected strictly then observed the crucial reason that can find out any invisible and hidden causes The diagnosis of construction is to observe the reason of destroyed structure The environmental diagnosis of indoor and outdoor is to find out the crucial reason that influences health 4 In order to decrease the iterant problems the construction and environment of space should be diagnosed However the destruction by natural strength and artificial using by human are important causes that can affect the service life of construction Searching the cause of disease just like curing the patient which includes inspection diagnosis cure and prevention We tested the thermal conductivity of siding material in this research and then found out the roof east vertical face and west vertical face have most radiant heat especially the construction of RC The characteristics of opaquely outer casing have relations with the thermal conductivity of wall to wiz the ability of heat insulation Therefore increasing the efficiency of heat insulation and decreasing the endoergic factor of insolation are very important to temperate environments

而随著国内老年人人口逐渐增加,逐渐迈向高龄化之同时,对於高龄者使用空间之室内环境品质相关议题之探讨,亦成为未来我们需加以关注之议题之一。主要为针对台南某安养中心室内环境因子进行检测调查工作,利用现场室内环境测定以取得有效的实测数据;再藉由汇整相关国际评估基准,并进行实测数据比对分析,建立老人安养中心对物理环境反应之特性。并以前期相关研究文献回顾与老人安养中心实测案例现场的实验,来了解不同空间物理环境特性之影响,并将结果回馈实际建筑及室内设计之用。调查工作项目包含:空气环境之PM10、CO、CO2、甲醛、TVOC;温热环境之室内温度、相对湿度、人体PMV、PPD;光环境之照度、均齐度、昼光率等因子调查。本研究结果可归纳以下几点结论: 1 所谓临床诊断医学乃相对於基础医学而言,是指实际与病人接触的医疗及护理行为中牵涉到的理论和技术;而建筑的临床诊断的定义应为建筑本体与室内外诊断、维护及改善所有可行的方式来延长建筑物的寿命,并确保人与室内环境空间品质的健康。建筑临床诊断目的为确保结构体与环境品质能继续使用,而能维持所需要的效能及承受能力。一个有效的维护计画体系是必须建立的 2 在建筑空间之问题改善、治疗与修复执行中,是一个精确与技术性的事项,其中包含找出问题、确定原因、评估结构应力强度、评估环境品质、评估修复与改善必要性、选择及执行一个适当的过程。其改善与修复也必须尊重建筑空间原有色彩与形貌,并保留原有记忆及文化。 3 在临床诊断中空间环境品质中,物理性环境问题与结构构件缺陷必须分别判断,诊断建筑空间之结构与空间舒适品质必须详细观察其症结性问题,才能发现任何隐藏及有潜伏性缺陷的原因。建筑本体诊断是观察出建筑本体之破坏原因,而是内外空间环境诊断目的在於的找出影响健康因素之症结性问题。 4 建筑本体与空间环境之预防评估目的为降低与抑制问题的再发生。然而,自然力的破坏与人为使用因素皆是影响建筑生命期之主要因素,找出病源问题就如同医生对病人的处理,包含了侦查、诊断、治疗以及预防。 5 本研究以外墙材料热传导率测试结果发现,屋面与东西向立面是承受辐射热最多的地方,尤以 RC 的建筑更甚,不透明部分的外壳能特性主要与壁体的热传透率即隔热能力有关,但是承受来自日射的吸热影响,因此增加隔热性能与降低日射吸热因子是对温热环境是非常重要的。

Objective The incidence rate of esophageal carcinoma in ChangZhi area located in the TaiHang Mountain, is very higher. The character of general demology and environmental factors were observed and analyzed to explore the susceptibility to esophageal carcinoma in cases and controls with different cytochromeP4501AlExon7 MSP1 genotypes. This could contribute to finding the cause of disease and suggesting the level of predicting the esophageal carcinoma susceptibility.

目的 长治地处太行山区,食管癌死亡率高达80~/10万,调查该地区一般人口学特征及环境因素,探讨细胞色素P4501A1Exon7、MSP1A、B、C三种基因型与食管癌遗传易感性的关系,结合遗传因素与环境因素进行分析,将有利于揭示食管癌发生的病因,提示对肿瘤易感者预测的水平。

Someone is tossing petals in a stream Somewhere someone is standing at the foothills of their dreams Someone got a paintbrush, is painting over doubts Someone opened up his eyes and saw the sun coming out Someone was captive and found the courage to get off From a boulder in the well, somewhere the rain has stopped Someone is finding the place where they belong Everyday is summer somewhere in the world And the summer boys are headed for the falls to kiss the girls With their impatient hands groping honey breasts and curls They are filled with desire And high in the hills there's a baby being born As forgiveness and peace wash over bruises and sores People bridging the distance over nettles and thorns Everyone aboard on the merry-go-round Some things will rise up so that others come down If the devil don't dance, heaven won't shine It's a mighty thick haze and it's a pretty thin line If the facuet is tightened up the love won't flow If the love isn't bright enough the corn won't grow If the night isn't dark enough the moon won't glow A rich man counting money, a tired man counting sheep While the safe man counts his blessings, the hungry man has beans There's a million people praying, raising up their eyes To what turns out to be the same god, the same sky We are slightly scared of death, a little bit afraid So we celebrate everything we can think to celebrate We shall sing out loud to keep the hounds away Everyone aboard on the merry-go-round Some things will rise up so that others come down If the devil don't dance, heaven won't shine It's a mighty thick haze and it's a pretty thin line If the facuet is tightened up the love won't flow If the love isn't bright enough the corn won't grow If the night isn't dark enough the moon won't glow Prisons will crumble and governments will fall It's the order of freedom to be preceded by walls Cause the truth would be worthless if no one ever lied So we carry our shame in the interest of pride And we have all these questions to make us go roam And we've got all this distance to make us come home As the sun burns, a child learns, the tide churns, the world turns Everyone aboard on the merry-go-round Some things will rise up so that others come down If the devil don't dance, heaven won't shine It's a mighty thick haze and it's a pretty thin line If the facuet is tightened up the love won't flow If the love isn't bright enough the corn won't grow If the night isn't dark enough the moon won't glow

有人扔花瓣在流某处有人站在山脚下的他们的梦想有人了画笔,画的是怀疑有人打开了他的眼睛,看到太阳出来有人圈养和发现的勇气下车从巨石的很好,某处雨已停止有人的地方发现它们属于日常是夏天在世界一些地方和夏季男孩前往瀑布亲吻女孩不耐烦的手与他们摸索蜂蜜乳房和卷发他们是充满希望和高的山上有一个婴儿出生作为宽恕与和平洗了伤痕和疮人民缩小距离,荨麻和荆棘 93号航班上的旋转木马有些东西会起来,使其他人下降如果没有魔鬼舞蹈,天上不会服务这是一个强大的浓雾,这是一个非常薄线如果是加紧facuet的爱将不会流如果爱情是没有足够明亮的玉米不会增长如果是没有黑暗的夜晚足够月球不会发光富翁数钱,一个疲惫的人计数羊虽然安全的人把他的祝福,在饥饿的人有豆有100万人祈祷,提高了他们的眼睛什么结果是相同的上帝,同样的天空我们稍微害怕死亡,有点害怕因此,我们庆祝所能想庆祝我们将唱大声保持距离猎犬 93号航班上的旋转木马有些东西会起来,使其他人下降如果没有魔鬼舞蹈,天上不会服务这是一个强大的浓雾,这是一个非常薄线如果是加紧facuet的爱将不会流如果爱情是没有足够明亮的玉米不会增长如果是没有黑暗的夜晚足够月球不会发光监狱将崩溃和政府将下降有秩序的自由之前,墙壁原因真相将是毫无价值的,如果没有人说谎因此,我们在履行我们的耻辱的利益骄傲和我们所有这些问题让我们去漫游我们还有这一切的距离,使我们回家太阳灼伤,儿童学习,潮流,提供世界轮流 93号航班上的旋转木马有些东西会起来,使其他人下降如果没有魔鬼舞蹈,天上不会服务这是一个强大的浓雾,这是一个非常薄线如果是加紧facuet的爱将不会流如果爱情是没有足够明亮的玉米不会增长如果是没有黑暗的夜晚足够月球不会发光

The result indicates the t-BHP or diamide both cause the mass loss about the membrane protein thiol in hepatocytes, the fast oxidization about glutathione in hepatocytes, the leakage of lactate dehydrodenase, but the level of t-BHP is larger than of diamide. In the aspect of lipid peroxidation, only the t-BHP produces apparent change. As to actin and tubulin, they both find fall-off and present time-dependency effects. The result in Confocal fluorescent microscope also show these two cytoskeletal proteins are related to cell blebbing, but they don''t play the same role during the porcess. Tubulin may be more important than actin. If the study predispose dithiothreitol before adding t-BHP or diamide, then the damage by the diamide is repressed, but just partly protection for the damage by t-BHP.

结果显示t-BHP或diamide均可造成细胞膜蛋白硫醇大量流失与胞内GSH快速氧化,亦显著导致乳酸去氢□渗漏,但t-BHP诱发的渗漏程度大於diamide;在脂质过氧化方面,则仅t-BHP处理组产生明显的脂质氧化情形;至於肌动蛋白与管蛋白单体均可见减少且呈现时间依赖效应;在雷射共轭焦萤光显微镜观察中,亦显现这两种架构蛋白与细胞膜起泡有关,但两者在小泡生成的过程中扮演的角色并不完成相同,可能管蛋白较肌动蛋白重要;如果细胞在t-BHP或diamide加入前预先以dithiothreitol处理,则diamide 所造成的伤害显著的受到抑制,但DTT对t-BHP所诱发的伤害则仅有部分保护效果。

The cause of computation errors is discu ssed in this paper.In order to correct it, a new model of differentiable nonsin gular strength envelope function is proposed.

本文详细地分析了产生误差的原因,在此基础上,建立了光滑强度包络线计算模型,较好地解决了这一问题。

If it can not produce a company culture and a managing pattern in the joint-venture enterprise, It must bring divarication in strategic goal and confusion in management. That it cause to internal friction in the management of joint-venture enterprise, and affect to make the strategic goal to come true.

因此,在合资企业中如果不能形成有利于企业发展的企业文化和管理模式,则必然会各为其主,引起战略目标的分歧、管理上的混乱,从而使合资企业在内部管理上形成损耗,影响整体战略目标的实现。

Finally, two short-path distillation processes and one falling film evaporator are applied in the regeneration of waste lubricating oil. In the test, the diesel oil, gasoline and lubricating oil are distilled respectively, while the gelatinoid materials, asphaltene and carbon residue remain in the draft. The regenerative lubricating oil accords with the standards of base oil. And the recovery efficiency is up to 75 percent. The technology used in the test doesnt comprise processes like pickling and alkali neutralization, which would cause secondary pollution like acid draff and sulfur dioxide and so on. As a result of this, our technology is friendly to the environment.

最后,利用一级薄膜蒸发和两级短程蒸馏工艺对废润滑油进行了再生回收工业应用试验,将柴油、汽油等轻油以及润滑油馏分分别蒸馏出来,而大部分胶质、沥青质、碳垢存在于残渣中,试验得到的再生润滑油符合基础油的标准,回收率达到75%,达到废润滑油再生的目的;同时再生过程中没有酸洗、碱中和等工序,不产生酸渣、二氧化硫等二次污染,是一种清洁环保的废润滑油再生工艺。

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年美国个人破产法的一个改动使得破产登记急速下降,而后引起了信用卡大规模的亏损。

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