最后分析

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先，笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权，本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定：其次，本文对电子商务引起的关税、增值税两方面的法律问题进行了分析；再次，本文研究电子商务引起的税收征管法律问题，包括电子商务引起的逃避税法律问题和电子税务问题，并分析了电子税务建设和完善所必需的法律环境；最后，本文研究我国的电子商务税收法律问题，结合我国实际情况，对我国电子商务税收政策与立法提出了若干建议。

Finally, the result obtained by using this mold which proposes in this paper to improve double slider Watt-II six-bar toggle mechanism is better than the original one.

最后，利用田口品质法来对各杆长进行尺寸公差与接头间隙之订定以进行贡献率分析，并根据贡献率分析结果，来提升相对高贡献率之杆件的精度。

A flat high efficiency super-broadband source was presented. We achieved a C+L-band superfluorescent source, in the region from 1524. 0 to 1600.4nm, the power of the ASE are over -12. 0dBm and the ASE profile excursion is only ±1. 4dB in the region from 1539. 2 to 1600.4nm. The power of the ASE is 22. 1mW and the power conversion efficiency is 18. 8%. 9. The amplification characteristics of thulium-doped fiber amplifier had been studied using the basic theory for fiber amplifier. The connection between the Tm-doped fluoride fiber and silicon fiber was accomplished, and we studied the TDFA and the reason that the expecting results hadn't achieved had been analyzed. The assumption of the Er-Tm-co-doped silicon fiber had been presented, and we studied the Er-Tm-co-doped silicon in cooperation with the correlative corporation, some results had been got and the further studies are carried on.

实验结果得到了覆盖C+L-波段的超荧光光源，在1524.0-1600.4nm波长范围内，自发辐射谱的功率均高于-12.0dBm；在1539.2-1600.4nm波长范围内，自发辐射谱不平坦度为±1.4dB；荧光总功率为22.1mW，功率转换效率为18.8%； 9、应用光纤放大器的基本理论，理论分析和研究了掺铥光纤放大器的放大特性；解决了氟化物掺铥光纤与硅基光纤的连接问题，进行了TDFA的实验研究，分析了没有得到预期结果的原因；最后提出了铒-铥共掺硅基光纤的构想，并与有关单位合作，共同研制了铒-铥共掺硅基光纤，得到了一些前期结果，进一步的研究仍在进行当中。

Firstly, the relationship between the magnetic pole state of active magnetic pole and the running state of passive magnetic pole was analyzed. The electromagnet's four magnetic pole state and switch sequence, which can drive permanent magnet rotate, were ascertained. Secondly, taking one of magnetic pole state NS (N denotes electromagnet's left magnetic pole and S right magnetic pole) as an example, the distribution of space magnetic field was studied. In addition, the mathematical model of space magnetic field was set up based on the magnetic circuit fundamental and using the method of magnetic analysis and modeling. Lastly, the four states' mathematical model of space magnetic field was solved by using the MATLAB.

首先，分析系统主动磁极磁极状态和从动磁极转动状态之间的关系，确定驱动永磁体转动的电磁体4个磁极状态及切换顺序；其次，基于磁路基本原理，通过磁场分析和建模，以电磁体4个磁极状态之一的NS（N表示其左极、S为右极）为例，对电磁体的空间磁场分布进行研究并建立空间磁场数学模型；最后，以MATLAB为平台对4个磁极状态的空间磁场数学模型进行求解，将求解结果与实验数据进行对比。

This study mainly from the cement-based self-leveling mortar work, and mechanical properties to consider, analysis superplasticizer, aggregate, mineral admixture, can be dispersed polymer powder to its various properties of addressing the mobility and Stability, as early as strong moderate condensate, the contraction and expansion, superplasticizer incorporation and mortar expansion of the loss of contradictions, and optimize the mix finalization of the scope and mortar flow analysis of factors affecting the performance.

本实验主要从水泥基自流平砂浆的工作性，力学性能考虑，分析高效减水剂、集料、矿物掺合料、可再分散聚合物粉末对其各种性能的影响；解决大流动性和稳定性，早强和缓凝，收缩和膨胀，高效减水剂的掺入和砂浆扩展度经时损失的矛盾，最后确定优化配合比范围；并对砂浆流变性能影响因素进行分析。

According to Iacoviello and Minetti (2003), this article uses Taiwan data for 1995 first season to 2004 fourth season to check wheter Taiwanese housing market has the credit channel. This article establishes four groups of VAR model. Model (1) including overnight interest rate, GDP, the consumer price index, the house price index, the total bank loans, the bank housing loan. The model (2) replaces bank loan and housing loan; for spread. The model (3) uses Mix to replace the Spread. The model (4) including GDP, the consumer price index, the house price index and uses Mix to replaces overnight interest rate.

摘要 本文用台湾地区1995第一季至2004第四季共40笔季资，验证台湾房屋贷款市场是否存在信用管道，本文首先以ADF单根检定法检定各项变是否为定态数列资料，其次将非定态变数取差分值之后进行VAR模型分析，最后经由估计后VAR模型之参数进行冲击反应分析与预测误差变异数分解，藉以了解当变遇到外冲击时对於台湾房屋贷款市场的影响。

Finally, fractal characteristic is researched in the thesis. Fractional Brownian motion characteristic of sea clutter is validated and fractal dimention of sea clutter without taget and sea clutter with target are calculated by box-dimention method.Target detection based on fractal dimention is analyzed in brief and sea clutter multi-fractal characteristic is analyzed by MF-DFA.

最后，本文对海杂波分形特性进行了研究，验证了海杂波符合分数布朗运动的特性，通过盒维数法计算纯海杂波和目标海杂波的分形维数，简要分析了基于单重分形维数的目标检测，并采用MF-DFA对海杂波多重分形特性进行了研究分析。

Presence of multiples leads to poor quality in main stages of offshore seismic data processing, such as velocity analysis, stacking and imaging. Three basic multiple attenuating methods are reviewed; and a more effective multiple attenuator is achieved by joining them. As the first step, shot or receiver records are extrapolated by wave-equation datum algorithms. The extrapolation will establish a model of waterbottom multiples. Waterbotton multiples will then be removed by subtracting the extrapolated records from the original records. After that, predictive deconvolution is used to attenuate the multiples created by source ghost. Finaly, RADON transformation is adopted to separate peg-leg multiples and residual water-bottom multiples from the original data in the τ-p domain.

地震勘探尤其是海上地震勘探中存在着各类多次波，由于多次波的存在严重影响了速度分析、叠加、偏移成像等地震资料处理，海上多次波主要有全程多次波和层间多次两大类，为了压制海上不同类型的多次波，本文首先分析波场外推、预测反褶积和拉东变换衰减不同多次波的理论基础，然后联合采用这些方法，分别衰减全程多次波和层间多次波；即：首先对炮记录或者接收点记录进行波场外推，建立海底多次波模型，预测并减去全程多次波，然后利用预测反褶积衰减掉周期性明显的多次波，最后将数据转换到τ-p 域，用拉冬变换根据同一时间多次波和有效波在速度等方面的差异，进一步分离层间多次波和剩余的全程多次波，并在该域中切除分离出的多次波，从而实现联合多次波衰减处理。

The first part discusses the formation and development of general education in western history.

第一部分概述大学通识教育思想的形成与发展，第二部分从历史的角度分析我国近代以来的通才教育如何为专业教育所取代，即通专教育之争；第三部分则重点阐述改革开放以来我国如何对专业教育进行改造，通识教育思想如何在高等教育中逐渐体现出来；第四部分以北大为例，详细介绍其通识教育改革，并总结其经验，同时分析了其中存在的问题以及其原因；第五部分从比较的角度进一步指出我国研究型大学实施通识教育的历史必然性与可能性，最后针对通识教育进程中的难点，提出了一些建议。

The stress distribution of the semi-circular breakwaters with holes by different quantitative ice value to water level, especially the stress distribution of holes is analyzed. The effect of the stress distribution to the holes and the wall thickness are discussed. At last, the result is compared to the stress distribution by wave

应用ANSYS程序计算了不同水位不同量级冰力作用下开孔半圆型防波堤的应力分布，尤其分析了孔洞周围的应力分布；并且讨论了开孔和壁厚对于应力分布的影响；最后将分析结果与波浪力作用下的应力分布进行了比较。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。