【正文】 f necessary votes. This law provided for ine tax rates of 15, 28, 31, 36, and percent on varying levels of ine and for the taxation of social security ine if the taxpayer receives other ine over a certain level. In 2021 Congress enacted a major ine tax cut at the urging of President gee w. bush. Over the course of 11 years the law reduces marginal ine tax rates across all levels of ine. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 percent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flatrate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of tax differs based on the amount of taxable ine.) The flatrate system would impose one rate, such as 20 percent, on all ine and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flatrate tax has not been adopted in the United States. Regardless of the changes made by legislators since 1913, the basic formula for puting the amount of tax owed has remained basically the same. To determine the amount of ine tax owed, certain deductions are taken from an individual39。設(shè)計師需要從整個系統(tǒng)進(jìn)行多要素的分析和設(shè)計，即使是一個細(xì)部的改變也可為人們的生活帶來很大的方便。交互設(shè)計中的網(wǎng)頁設(shè)計的視覺與互動都離不開人性化設(shè)計，需要把握整體的風(fēng)格與效果，從而促進(jìn)人們的瀏覽欲望。傳統(tǒng)的人性化是以人為本，其設(shè)計范圍僅僅只是考慮人的因素，如人體的尺度、曲線、使用習(xí)慣等等。但是，其中有一個因素卻受到了人們的忽視，即環(huán)境因素。 一、人性化理念在設(shè)計中的出現(xiàn) （一）人性化理念出現(xiàn)的背景 人性化理念出現(xiàn)的背景在于人機(jī)工程學(xué)的發(fā)展，人機(jī)工程學(xué)起源于 20 世紀(jì)初期，作為一門獨立的學(xué)科只有 50 多年的歷史。因此， 本文將從人性設(shè)計的角度入手，著重研究人性化理念在工業(yè)設(shè)計中的體現(xiàn)，期望給設(shè)計師帶來一定的設(shè)計靈感，更為注重人與產(chǎn)品的和諧與統(tǒng)一。人性化設(shè)計強(qiáng)調(diào)一切從人本身出發(fā)，以人為主體，在此基礎(chǔ)上再來探討和研究人們的生活或者生產(chǎn)活動中的便利化發(fā)展。產(chǎn)品的人性化需要系統(tǒng)考慮和分析產(chǎn)品系統(tǒng)、自然生態(tài)系統(tǒng)與人類需求之間的關(guān)系，尤其是耦合關(guān)系。 （二）人性化理念在人機(jī)交互中的運用 在當(dāng)今的信息時代，人性化設(shè)計逐漸 超越了產(chǎn)品本身的功能設(shè)計的范圍，其在人機(jī)界面的平面設(shè)計互動中也有廣泛的運用，如交互中的視覺設(shè)計、界面設(shè)計 8 等等。人性化理念雖然是為人的設(shè)計，具有以人為本的特點，因而其表現(xiàn)方式也主要圍繞與人相關(guān)的各方面因素來進(jìn)行設(shè)計，但是在工業(yè)產(chǎn)品設(shè)計中，我們可以運用一系列的人性化設(shè)計方法來實現(xiàn)產(chǎn)品的實用功能，如減少復(fù)雜化操作、注重功能經(jīng)濟(jì)和尋求物質(zhì)替代等，從而為 工業(yè)產(chǎn)品在技術(shù)與設(shè)計等方面 10 實現(xiàn)新的突破，并形成以人為本的人性化設(shè)計。s gross ine to arrive at an adjusted gross ine, from which additional deductions are taken to arrive at the taxable ine. Once the amount of taxable ine has been determined, tax rate charts determine the exact amount of tax owed. If the amount of tax owed is less than the amount already paid through tax prepayment or the withholding of taxes from paychecks, the taxpayer is entitled to a refund from the IRS. If the amount of tax owed is more than what has already been paid, the taxpayer must pay the difference to the IRS. Calculating the 15 gross ine of restaurant employees whose ine is partially derived from gratuities left by customers has led to disputes with the IRS and employers over how much they should contribute in federal insurance contribution act (fica) taxes. Although customers pay these tips directly to employees, federal law deems the tips to have been wages paid by the employer for FICA tax purposes. Employers are imputed to have paid large sums of money they never handled and for which they no way of ascertaining the exact amount. The Supreme Court, in United States v. Fior D39。而且，這樣的拉手設(shè)計還能為眾多媽媽在帶小孩進(jìn)行購物時，防止小孩亂跑而出現(xiàn)各種突發(fā)狀況。 圖 1 按摩椅的人性化設(shè)計 總體說來，人與產(chǎn)品使用之間的關(guān)系是相輔相成而又互相影響的。 這個設(shè)計融入了人性化理念，并兼顧了殘疾人的生理和心理需求，從而在樓梯之上設(shè)計一個殘疾人上下的牽引設(shè)施，方便這類人群的出行。例如，瑞典由于其北歐的特點，往往在產(chǎn)品設(shè)計以實用化和人性化 為主，而日本的人性化設(shè)計則是受本國佛教、武士道、民族等因素的影響而發(fā)展起來的。 關(guān)鍵詞 人性化設(shè)計；工業(yè)設(shè)計；運用研究 3 引 言 隨著社會的不斷發(fā)展，現(xiàn)代的工業(yè)產(chǎn)品設(shè)計應(yīng)該注重人性化的功能設(shè)計，強(qiáng)調(diào)簡便使用，提倡新型的使用方式，盡量減少不必要的復(fù)雜化設(shè)計。 （二）影響人性化理念的因素 人性化理念雖然有著廣發(fā)的應(yīng)用范圍，但是影響人性化理念的因素卻有著一定的共性特點，這些因素主要包括社會和歷史文 化發(fā)展這兩個大的方面