税收立法权:既有类型、演绎逻辑与现实建构

税收由于是对私人财产权利的侵犯,因此从立法源头上进行规范便显得尤为重耍。本文对历史上既有的三种税收立法权属进行了总结,并归纳出了贯穿其中的财产权主线,同时以史鉴今,对税收立法权的现实建构提出了作者的看法

Fast Method of Face Disparity Map Acquisition Based on Binocular Vision

提出一种在平行双目视觉系统下快速获取致密的人脸视差图的方法。首先对获取的双目图像进行极线校正和人脸的精确定位,降低立体匹配的搜索范围;然后针对人脸这一特殊场景,采用基于盒状滤波的快速区域立体匹配算法对人脸区域进行匹配,得到人脸的初始视差图;最后利用金字塔匹配模型来获取高分辨率的人脸致密视差图。实验结果表明,该方法在保证所获取人脸视差精度的前提下,大大降低了时间复杂度,有较好的实用价值。A fast method of acquiring dense facial disparity map based on binocular vision is presented.Firstly,in order to reduce searching region of stereo matching,the binocular images are processed by polar rectification and face area location.Secondly,according to the spe cial scene of face,a fast region matching algorithm with box filtering is applied to gain an initial face disparity map.Lastly,a dense disparity map with high resolution is acquired by using pyramid matching model.Experimental results show that the proposed method reduces the time complexity greatly on the premise of acquiring dense facial disparity map,and thus to have a high application valu

Synthesis and structural analysis of 2-mercaptonicotinic acid oxovanadium(Ⅴ)

目的合成新型有机羧酸氧钒配合物——2-巯基烟酸氧钒(V)配合物。方法以V2O5、2-巯基烟酸等为原料,采用水热法制备,以热重分析法、红外光谱、紫外光谱、原子吸收光谱和质谱对其结构进行初步确证。结果合成产物为淡黄色结晶,其红外光谱图上有3 093--2 879、1 566、1 683、1 446、881 CM-1等多处特征吸收峰,紫外吸收光谱在350 nM出现强的π→πx吸收,配合物元素分析数据、结构参数与计算值相符合。结论所合成的配合物为目标配合物。Objective To synthesize and identify 2-mercaptonicotinic acid oxovanadium(Ⅴ) complex.Methods 2-mercaptonicotinic acid oxovanadium(Ⅴ) complex were synthesized with the hydrothermal method.Its chemical structure was determined by thermogravimetric analysis,IR,UV and atomic absorption spectra.Results Pale yellow crystals of 2-mercaptonicotinic acid oxovanadium(Ⅴ) complex were obtained with characteristic absorption peaks at 3 093-2 879、1 566、1 683、1 446、881 cm-1 in IR,and along with strong π→π× absorption at 350 nm in UV.The complex′s elemental analysis and structural data were identical with calculated results.The crystals had special morphometry through preliminary study,and its diagrammatic sketch of crystal structure was simulated.Conclusions 2-mercaptonicotinic acid oxovanadium(Ⅴ) complex were synthesized successfully

InFluence of Laser Irradiation on Serum Albumen of Castor Silkworm

我们采用不同波长的激光照射蓖麻蚕蚕卵，使它产生半致死效应，经孵化后的幼虫在五龄期取血分析它的血清蛋白谱，证实了激光照射对蓖麻蚕的遗传性状具有诱变作用，其机理涉及到激光照射与基因表达及调控的关系。Eggs of castor silkworm are irradiated with diFFerent wavelengths of laser and they are made to produce the semilethal eFFect.AFter incubation, taking some blood From larva at the age of Five, the spectra of its serum albumen is analysed.It has been conFirmed that laser irradiation has a mutagenesis on heredity of castor silkworm.the mechanism involved with the relation of laser irradiation with gene expression, as adjuustion and control.福建省自然科学基

实用推理图式在问题解决中的应用

学位：教育学硕士院系专业：高等教育科学研究所_高等教育学学号：YL00014

浅析自然资源类旅游上市公司的发展走向——以黄山旅游为例

本文从自然资源类旅游上市公司的特点出发,指出了这类公司近年来的发展动向,如资产重组频繁;主营收入增长平稳,但副业受损;经营机制面临调整等接着以黄山旅游为例,借鉴了它在发展过程中的一些经验,认为自然资源类旅游上市公司为保持可持续发展,在未来走向上要注意跨行业的经营需谨慎;广开游路,重视电子商务的运用等

避免轻载惩罚支持多业务的EPON动态带宽分配

为了支持语音、视频和数据等多业务接入,以太网无源光网络（EPON）动态带宽分配算法需要保证不同业务的优先级以提供不同的服务质量（QoS）、减小实时业务时间延迟,这会带来轻载惩罚问题。针对该问题,文章提出一种基于多队列带宽分配方案,即光网络单元为不同优先级的业务分别申请带宽并引入预测机制。给出了具体算法并进行了算法仿真。仿真结果表明,该方案不仅能支持语音、视频和数据等多业务接入,还能从根本上避免轻载惩罚,通过预测可以进一步提高高优先级业务的QoS

On the cracks in saturated sand

The mechanism of water film (or crack) in saturated sand is analyzed first by numerical simulations under four given conditions. It is shown that there are only stable water films in the special conditions that there is a fixed thin layer. A simplified method for evaluating the thickness of water film is presented. The numerical results and that computed by the simplified method are compared with that of Kokusho

SOME ADVANCES IN STUDIES ON LOCALIZATION OF GEOMATERIALS

岩土中的剪切带产牛通常是断裂和失稳的前兆，常引起滑坡等地质火害，对油气或水合物等矿藏的开采容易导致压实带形成．压实带的产生使岩上孔隙减小，颗粒破碎，从而导致沉陷、对油气的挤压等．本文重点对剪切带的宽度和压实带的研究现状作综述，阐述在该问题的研究上从微观观测到宏观表述的重要性．通过分析，认为还有如下问题值得研究：怎样准确得出局部化变形带的宽度和方向？局部化变形带形成后孔隙水和油气的渗流会发生什么变化？颗粒层次的微结构特性是通过什么方式影响宏观表现的等等

岩土介质中局部化变形研究的一些新进展

岩土中的剪切带产牛通常是断裂和失稳的前兆，常引起滑坡等地质火害，对油气或水合物等矿藏的开采容易导致压实带形成．压实带的产生使岩上孔隙减小，颗粒破碎，从而导致沉陷、对油气的挤压等．本文重点对剪切带的宽度和压实带的研究现状作综述，阐述在该问题的研究上从微观观测到宏观表述的重要性．通过分析，认为还有如下问题值得研究：怎样准确得出局部化变形带的宽度和方向？局部化变形带形成后孔隙水和油气的渗流会发生什么变化？颗粒层次的微结构特性是通过什么方式影响宏观表现的等等