法国的个人所得税制度及其对我国的启示

改革开放以来,随着个人收入取得的市场化程度提高,我国出现了个人收入分配差距过大的问题.如何解决个人收入分配差距过大的问题?世界上一般采取的主要做法是实行个人所得税制度.个人所得税对收入的公平分配起着重要作用,这已被西方国家的实践所证明.     

苏联生产力理论的历史回顾

一生产力的一般规定 (一)生产力的概念 苏联十月革命后,迫切要求发展社会生产力.列宁曾经提出,当无产阶级夺取政权的任务解决以后,根本任务就是提高劳动生产率.斯大林领导了社会主义建设的实践,在理论上对生产力也有许多论述.     

Social Utility in Ultimatum Bargaining

In this article we will provide an overview of factors that influence the weight that self-interest and equity related motives receive in ultimatum bargaining. These factors are grouped into three main categories: factors relating to the context of the game, factors relating to the parties involved, and factors related to characteristics of the game. Results of the studies are discussed in relation to the concept of social utility. The authors point out possible omissions in the literature—especially the lack of interest for the behavior of recipients—and recommend directions for future research.     

Acetaldehyde accumulation during headspace gas-chromatographic determination of ethanol

The acetaldehyde accumulation in blood during the equilibration time of samples processed by gas-liquid chromatographic headspace technique is reported. The quantitative loss of blood ethanol concentration is recorded at various temperatures and times of the preheating process.When the equilibration process is performed at 40 °C, minimal errors, due to ethanol oxidation, are observed.     

Implantation of an RFID-tag into human molars to reduce hard forensic identification labor. Part 2: physical properties

Modifying and implanting existing RFID-tags into extracted human molars was described previously [P. Thevissen, G. Poelman, B. Puers, M. De Cooman, G. Willems, Implantation of RFID-tag into human molars to reduce hard forensic identification labor. Part 1. Working principle, Forensic Sci. Int. 156 (2006)]. Maximal vertical occlusal load during which the implanted RFID-tags remain active was evaluated in vitro. The temperature dependency of the implanted RFID-tags was studied on the extracted teeth to find out the maximal obtainable temperature before failure and a test with embedded thermistors to verify temperature distributions. The maximal working temperature of the implanted RFID-tags was revealed and gave indications for the set-up of measuring intra oral and intra tooth temperature during the cremation of a human body. Fatigue was induced on the implanted teeth by thermocycling. The results of this investigation showed the need of putting an extra insulating layer around the modified tags before implantation. The different in vitro tests indicated that the implanted RFID-tags can support certain oral and forensic circumstances.     

Preparing for major incidents

Major incidents occurred, occur and will still occur all over the world, at any place at any time. Such an event is not always handled like it should and could be. The reason for this is not necessarily a deficiency in preplanning or the non-existence of procedures or guidelines. A possible solution to make things work more fluidly could be the creation of a genuine vision and mission statement on disaster handling followed by the alignment of all involved services within the statement. This would be a real challenge for all authorities and services involved in the planning phase and the preparation for major incidents.