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First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础,结合税收扣除的法律原则,对费用扣除进行分析,为我国的费用扣除制度调整提供了理论依据及参考;其次,运用归纳比较的方法,对国外的费用扣除制度进行了分析介绍;再次,论证了我国现行个人所得税费用扣除制度存在的缺陷;最后,本文结合个税税制模式的改革,提出调整我国费用扣除制度的相关建议:实行混合制;选择家庭课税和个人课税并存的模式,以家庭课税为主,由纳税人纳税时自愿选择;参考国外的做法,完善个人所得税费用扣除项目及标准。

The cyclic symmetry algorithm can greatly save the computer memory and the CPU time without inducing any additional approximation. At last, the programs including pre-processing, calculation and post-processing are developed based on the models and methods mentioned above.

最后,在以上理论分析的基础上,本文编制了适用于循环对称结构的静应力与振动特性分析程序,以及适用于该程序的前后处理接口程序,并进行了算例验证,证明由循环对称算法得到的结果与整体算法、实验得到的结果完好吻合。

By applying Simon's idea of system's near decomposability, the quantitative structuralization method is proposed based on the QMT3 (quantification method of type 3). Furthermore, the features of this method are clarified by comparison with the current methods. Finally, the effectiveness of the method for software structure analysis and design is verified by an application.

西蒙的系统准分解可能性原理,提出了基于数量化理论3类QMT3(quantification method of type 3)的软件定量结构化方法,再通过与现有方法的比较分析,阐明了该方法的特点;最后,通过应用实例验证了该方法对软件结构分析和设计的有效性。

Then,the system effectiveness model of ADC is analyzed,and the calculation methods for availability and dependability of effectiveness model using Shannon decomposition and if-then-else operator are first presented.

首先对OBDD的概念和操作运算进行了简要介绍;接着对ADC系统效能模型进行了分析,首次提出了应用shannon展开和ite操作进行效能模型可用性和可信性向量计算的方法;最后应用OBDD操作运算对典型防空导弹系统进行了分析,并以可用性向量计算为例说明了应用OBDD的具体方法。

First, For the coronary artery stent, two kinds of loads, including the pressure named 〓 derivatively from the balloon and the counterforce named 〓 on the wall edge of the stent, have been taken into account in the analysis of the stent.〓 and 〓 were changing as the stent expanding. So, the expansion process of the stent could be considered as the process composing of many extremely short equilibrium processes, where 〓 and 〓 could be regarded as constants and the stresses, the strains and the displacements were obtained using NFEA in every processes. Then, the stresses, the strains and the displacements obtained in every processes or steps were added up to get the final structure of the coronary stent.

首先,解决了支架有限元分析的载荷非线性问题,认为医用心血管支架受到两种载荷的作用:球囊直接传递的压力〓和球囊对不锈钢支架丝壁边缘的反作用力〓,这两种载荷在支架分析中必须都考虑进去;〓为非线性载荷,随着支架扩张不断变化,处理时将支架扩张的整个过程看成由37个很短的平衡过程组成,在每个过程中取〓为常量,采用有限元法获得应力、应变、位移,最后将各过程的应力、应变、位移迭加起来就获得了不锈钢支架总的应力、应变和位移;本研究用变分法和有限元法模拟杆件拉伸证明了上述方法是合理的。

We analyzed the cost of producing water in water-supply plants in small western towns based on the cost structure analysis and the cost model of investment index, and subsequently derived the unit cost for producing water.

最后,在分析成本构成的基础上,结合投资指标费用模型,对西部小城镇供水厂站的制水成本进行了分析,得到了西部小城镇供水厂站的单位制水成本。

The data were presented in the form of descriptive statistics, factor analysis, T-test and one-way ANOVA.

同时,将最后所得之资料,以描述性统计、因素分析、t检定以及单因子变异数分析等统计方法加以处理。

We also make the calculation of the FEM in with indoor data, then we detrude safety factory of anti-liquefaction、 vibration shearing strength and level vertical displacement of these improvement measure on tie condition of earthquake, we could determinant these methods after series analysis of the results.

结合室内试验数据,通过有限元计算,得出几种处理措施在地震作用下的抗液化安全系数、动剪应力、水平位移和竖向沉降位移和震陷情况,对计算结果进行分析,判定几种处理方案的可行性;最后对振冲碎石桩方案进行合理性分析,得出最优化方案。

Lastly, two-phase flow flied is studied under spinning (60n/s and 100n/s) condition, integral calculation of the two-phase flow is completed in the spinning SRM combustion chamber and nozzle, and the behavior and varieties of parameters of different diametric particles are studied in spinning internal flow flied thoroughly. The analysis of result and discussion are presented by comparison to two-phase flow flied of no-spinning case.

最后重点研究旋转情况下(25n/s和60n/s)固体火箭发动机两相流场,进行旋转固体火箭发动机燃烧室—喷管一体化两相流场数值模拟,分析了发动机内不同颗粒的运动及参数变化规律,并与不旋转两相流场对比进行结果分析和讨论。

CBFEC emphasizes direct correspondence of concepts in EC with its software architecture for ease of understanding and using; minimal coupling with specific problem structure for easy adaptation it to solve a large number of wholly different problems; interface-centered design for extendibility. To achieve those objects, the problem-solving method of EC is analyzed and the problem-solving procedure of EC is divided into three interactive aspects: population-based stochastic searching mechanism, problem specific information to implicitly guide the stochastic searching, and the observation and control of the computation procedure of EC. Then the key concepts of EC are identified in those three aspects; the normal implementations of those concepts are summarized; the interfaces represents those concepts in software are abstracted; the collaborations of components through those interfaces are designed. CBFEC is implemented on mainstream component software platform COM/DCOM (Component Object Model/Distributed COM from Microsoft), which includes interfaces definitions, commonly using EC components implemented those interfaces, such as Simply EA component, Steady State EA component, EA component, EA component, Population component, Tournament Selection component, Linear Ranking Selection component, Nonlinear Ranking Selection component, Random Number Generator component, etc, and the collaborations of those components through those interfaces.

具体的做法是把演化计算看作是基于组件的软件工程的一个应用领域:首先分析了演化计算求解问题的一般思路和方法,把演化计算问题求解过程分为:"设计基于群体的随机搜索机制"、"研究问题的性质并以此隐含地定义算法的搜索方向"和"求解过程的观察与控制"三个部分;然后分别找出各个部分中的关键概念,总结这些概念现有的一般实现方法,抽取其本质,以此结合设计模式来定义组件软件的接口;通过分析演化计算各个概念之间的相互联系来设计组件软件间通过接口的进行交互的方式;最后还在目前一种主流组件软件开发平台COM/DCOM(微软提出的组件对象模型)的基础上实现了常用的演化计算组件,如简单演化算法组件、稳态演化算法组件、演化算法组件、演化算法组件、种群组件、锦标赛选择策略组件、线性排名选择策略组件、非线性排名选择策略组件、随机数发生器组件等等。

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This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。

There is no differences of cell proliferation vitality between labeled and unlabeled NSCs.

双标记神经干细胞的增殖、分化活力与未标记神经干细胞相比无改变。