The Application of the Principle of Proportion to the Taxation Guarantee System

比例原则的精髓在于追求公益与私益的平衡，其思想源头可追溯至1215年英国的《自由大宪章》中关于犯罪与刑罚应具有平衡性的规定。该原则在大陆法系国家，理论上有深刻的研究，法律实践上有广泛的运用。但我国大陆理论界对其重视程度目前还不够，甚至于一些行政法学著作仅把它作为合理性原则的一个子原则粗加描述。税收保全制度，是税收程序法中的一项重要制度，但是目前我国大陆税法学界对其研究的深入程度还不够，甚至在税收保全措施的范围方面都存在很大分歧。所以，笔者试图将比例原则与税收保全制度结合起来进行论述。对比例原则而言，这是一个由法律原则到法律制度的实践；对税收保全制度而言，这是一个由法律制度到制度价值的探索。在本...The Principle of Proportion has its essence rooted in the balance between pursuits of public and private interests and dates back to Britain’s Charter of Liberty of 1215 with respect to its stipulation of the necessary balance between crime and penalty. This principle receives in-depth study in theory and extensive application in legal practice in civil law countries， yet it hasn’t drawn the same ...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：20040815

正则长波方程的格子Boltzmann模型

提出了用于正则皮方程的５－Ｂｉｔ格子Ｂｏｌｔｚｍａｎｎ模型，应用Ｃｈａｐｍａｎ－Ｅｎｓｋｏｇ展开和多重尺度技术，通过选择平衡态分布函数的高阶矩，得到了时间尺度ｔ０上的守恒律，从而给出三阶精度的算法，模型中的参数通过稳定性分析给出

Vertical mixing rate evaluation based on radium isotope distributions of Yellow Sea and East China Sea

在黄海和东海采样测定了水体中的镭同位素分布,用平流扩散模型描述镭同位素分布,最小二乘方法计算了垂直涡动扩散系数和上升流或下降流流速.结果给出北黄海中部、南黄海中部、浙江沿岸和台湾北部海域存在上升流,流速分别为0.46x10--(-3)CM·S--(-1)、0.17x10--(-3)~1.39x10--(-3)CM·S--(-1)、2.02x10--(-3)~3.04x10--(-3)CM·S--(-1)和1.06x10--(-3)~2.51x10--(-3)CM·S--(-1).北黄海中部和东海东北部存在下降流.流速分别为-2.30x10--(-3)CM·S--(-1)和-0.61x10--(-3)~-2.10x10--(-3)CM·S--(-1) .计算同时给出的垂直涡动扩散系数为5.84~48.2 CM--2·S--(-1),平均值为22.3 CM--2·S--(-1).北黄海和浙江沿岸上升流流速与文献的结果一致;北黄海中部存在下降流与文献的结论一致.本研究结果与文献结果一致是对所建立的方法的肯定,也是对文献研究结果的支持.Radium isotopes in the seawater of the Yellow Sea and the East China Sea (YSECS) were measured and their vertical distributions were described using an advection-diffusion model.Vertical eddy diffusion coefficients and advection velocities in the YSECS were calculated by fitting the distributions of radium isotopes in the seawater using least-square method.Results showed that upwellings occur in the middle of Northern and Southern Yellow Sea,coastal zone of Zhejiang,and Northeast of Taiwan.The current rates of upwellings are 0.46×10--(-3)cm·s--(-1), 0.17×10--(-3)～1.39×10--(-3)cm·s--(-1),2.02×10--(-3)～3.04×10--(-3)cm·s--(-1) and 1.06×10--(-3)～2.51× 10--(-3)cm·s--(-1) for above four sea areas respectively.Downwellings are indicated in the middle of Northern Yellow Sea and Northeastern East China Sea and the current rates are -2.30×10--(-3)cm·s--(-1) and -0.61×10--(-3)～-2.10×10--(-3)cm·s--(-1) respectively.The vertical eddy diffusion coefficients were obtained as 5.84～48.2 cm--2·s--(-1) with an average of 22.3 cm--2·s--(-1) from the same calculation.Upwelling velocity of Northern Yellow Sea and coastal zone of Zhejiang given by this study is in agreement with the results of literatures,and downwelling in Northern Yellow Sea is also supported by the literature.The agreement of the results obtained in this study with that of literatures not only confirms previous inference about upwelling distribution in the Yellow Sea and East China Sea,but also affirms the validity of our method.973计划项目(2005CB422305;2006CB400602)资

Biogenic silica in surface sediments of the northeastern and southern South China Sea

本研究测定了南海东北部和南部海域表层沉积物的生物硅含量(SIO2%),其含量范围分别为1.08%—3.01%和0.79%—9.06%,平均值分别为1.76%和4.22%。研究结果表明,南海表层沉积物中的生物硅含量与站位水深呈正相关关系;南海东北部的表层沉积物中的生物硅含量与其中的矿物含量、铁离子浓度、间隙水中的营养盐浓度不存在明显的相关性;南海南部海域表层沉积物中的生物硅含量与烧失量、有机碳含量、碳酸盐含量呈正相关关系,与粘土矿物含量相关性不明显。Biogenic silica(BSi) contents in surface sediments from the northeastern South China Sea(NSCS) and southern South China Sea(SSCS) were measured.The BSi contents(SiO2%)were in the range of 1.08%–3.01% and 0.79%–9.06%,with the means of 1.76% and 4.22% for the NSCS and SSCS,respectively.The results showed that the BSi contents in surface sediments have positive correlation with water depth of the sampling locations.The BSi contents in the NSCS had no evident correlation with minerals,ferrum ion concentrations in surface sediments or nutrients in the pore waters of sediments.The BSi contents in the SSCS had positive correlations with organic material and carbonate contents but not with clay material contents.国家基础研究发展计划项目(2005CB422305

用格子Boltzmann方法研究Burgers方程

提出了用于Burgers方程的格子Boltzmann模型。应用Chapman-Enskog展开和多重尺度技术，通过选择平衡态分布函数的高阶矩，得到了几种精度的Burgers方程，模型中的参数通过分析耗散性质和色散性质给出

论综合改善我国投资环境——兼谈厦门利用台资的对策

学位：管理学硕士院系专业：管理学院企业管理系_企业管理(含财务管理、市场营销、人力资源管理)学号：YL000040

Lattice Boltzmann Simulations of the Klinkenberg Effect in Porous Media

格子Boltzmann数值模拟方法是研究复杂的多孔介质结构特别是Klinkenberg效应的有效方法之一，对处理复杂边值问题尤其有效。用格子Boltzmann方法研究了气流穿越多孔介质问题，并将数值计算结果与实验结果进行了比较，结果表明格子Boltzmann方法是数值模拟气流穿越多孔介质问题的有效方法之一