【正文】 s new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Ine Tax Act of 1944 raised the individual maximum rate to 94 percent. The postWorld War II 26 Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement ine, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement ine security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employer39。 trust, 158 . 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and promise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on ine without apportionment among the states. The objectives of the ine tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the . ine tax system has bee very plex. In 1913 the ine tax laws were contained in eighteen pages of legislation。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。數(shù)據(jù)庫(kù)的設(shè)計(jì)中，如何處理多對(duì)多的關(guān)系和如何設(shè)計(jì)主鍵，是兩個(gè)有著較大難度、需要重點(diǎn)考慮的問題。 3)字段的個(gè)數(shù)越少越好。 2) 主鍵的個(gè)數(shù)越少越好。 （ 5） 加載測(cè)試工作貫穿于程序測(cè)試工作的全過程，整個(gè)錄入、修改、 查詢、處理工作均可視為對(duì)數(shù)據(jù)庫(kù)的加載測(cè)試工作。 （ 3） 邏輯設(shè)計(jì)的任務(wù)是從 ER 圖與對(duì)應(yīng)的綱要表出發(fā)，確定各個(gè)實(shí)體及關(guān)系的表名屬性。 （ 1） 數(shù)據(jù)庫(kù)需求分析的任務(wù)是將業(yè) 務(wù)管理單證流化為數(shù)據(jù)流，劃分主題之間的邊界，繪制出 DFD 圖，并完成相應(yīng)的數(shù)據(jù)字典?，F(xiàn)在我們利用 IIS+ 構(gòu)成三層式 Web 結(jié)構(gòu)（如圖 所示）的中間一層，將客戶機(jī) /服務(wù)器結(jié)構(gòu)與 Web 密切結(jié)合，完成前后端兩者的集成輸出功能，使得 Web 站點(diǎn)的開發(fā)更方便 ，實(shí)現(xiàn)的功能更強(qiáng)大。新推出的 版本增強(qiáng)了系統(tǒng)安全性，具有服務(wù)器端腳本開發(fā)調(diào)試，內(nèi)容管理和站點(diǎn)分析，崩潰防護(hù)，內(nèi)置 JAVA 虛擬機(jī)及全面支持 等強(qiáng)大功能。 23 附錄 A a、 IIS 簡(jiǎn)介 Wsb 服務(wù)器是 Web 應(yīng)用程序的心臟。他無(wú)論在理論上還是在實(shí)踐中，都給與我很大的幫助，使我得到不少的提高這對(duì)于我以后的工作和學(xué)習(xí)都有一種巨大的 幫助，感謝他細(xì)心而又耐心的輔導(dǎo)。 參 考 文 獻(xiàn)： [1]孫小權(quán) ,鄒麗英 .校園一卡通的方案設(shè)計(jì)與管理 [J].實(shí)驗(yàn)室研究與探索 ,2022,(3): 2931. [2]許綱理 ,劉振寧 .校園一卡通系統(tǒng)集成技術(shù)與應(yīng)用 [J].河南科技大學(xué)學(xué)報(bào) (自然科學(xué)版 ) ,2022,(2):5862. [3]蘇文勝，馬千軍 .基于數(shù)字化校園的校園一卡通構(gòu)建 .武漢理工大學(xué)學(xué)報(bào)， 2022（ 1）： 99101 [4]荀建鋒 .山東城建學(xué)院校園一卡通系統(tǒng)設(shè)計(jì)與應(yīng)用 [D].碩士學(xué)位，東南大學(xué)， 2022 [5]李宏芳 .一種高安全的校園多功能一卡通設(shè)計(jì) [J].計(jì)算機(jī)與現(xiàn)代化， 2022（ 2）： 7880 [6]宜建軍，牛曉燕 .校園一卡通管理系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn) [J].河北工業(yè)科技， 2022 [7]林蔥 .校園一卡通系統(tǒng)的設(shè)計(jì)與管理 [J].浙江師范大學(xué)學(xué)報(bào)， 2022 22 致 謝： 在本次畢業(yè)設(shè)計(jì)中，我從指導(dǎo)老師 王敏生 老師身上學(xué)到了很多東西。但是由于畢業(yè)設(shè)計(jì)時(shí)間較短，所以該系統(tǒng)還有許多不盡如人意的地方，比如聯(lián)機(jī)文檔比較少，用戶界面不夠 美觀，出錯(cuò)處理不夠等多方面問題。同時(shí)也考慮到了學(xué)生學(xué)號(hào)以減少數(shù)據(jù)冗余的問題，對(duì)于數(shù)據(jù)的一致性的問題也通過程序進(jìn)行了有效的解決。能夠?qū)崿F(xiàn)在線查詢，在線支付，在線注冊(cè)以及各類相關(guān)信息的顯示等。 21 結(jié) 論 經(jīng)過兩個(gè)個(gè)多月的設(shè)計(jì)和開發(fā)，校園一卡通網(wǎng)上支付系統(tǒng)基本開發(fā)完畢。雖然不能說“人有多大膽，地有多大產(chǎn)”，但是我相信只要我們能始終如一地朝著我們的目標(biāo)前進(jìn)，總有一天我們會(huì)實(shí)現(xiàn)我們的愿望！ 我深深體會(huì)到畢業(yè)設(shè)計(jì)最能考驗(yàn)一個(gè)畢業(yè)生的理論與實(shí)踐相結(jié)合的能力。 所謂“書到用時(shí)方恨少”，我很佩服我們的老祖宗很久以前就有了這樣的結(jié)論。 用戶可通過 +C+SQL 的開發(fā)環(huán)境方便的設(shè)計(jì)數(shù)據(jù)庫(kù)結(jié)構(gòu)，管理數(shù)據(jù)庫(kù)，設(shè)計(jì)應(yīng)用界面，設(shè)計(jì)查詢，設(shè)計(jì)表結(jié)構(gòu)。 的功能強(qiáng)大，它不僅涉及數(shù)據(jù)庫(kù)系系統(tǒng) 的知識(shí)，還涉及到面向?qū)ο蟮确矫娴闹R(shí)。數(shù)據(jù)庫(kù)的設(shè)計(jì)中，如何處理多對(duì)多的關(guān)系和如何設(shè)計(jì)主鍵，是兩個(gè)有著較大難度、需要重點(diǎn)考慮的問題。 3)字段的個(gè)數(shù)越少越好。 2) 主鍵的個(gè)數(shù)越少越好。加載測(cè)試工作貫穿于程序測(cè)試工作的全過程，整個(gè)錄入、修改、查詢、處理工作均可視為對(duì)數(shù)據(jù)庫(kù)的加載測(cè)試工作。我們?cè)诒鞠到y(tǒng)的測(cè)試中使用了黑盒法（即不關(guān)心程序內(nèi)部的邏輯結(jié)構(gòu)，而是根據(jù)程序的功能來設(shè)計(jì)是檢測(cè)）請(qǐng)一位不熟悉本系統(tǒng)的人來進(jìn)行隨意性的操作，打破習(xí)慣的操作順序，從中發(fā)現(xiàn)錯(cuò)誤，在此階段系統(tǒng)的大量錯(cuò)誤得到了改正。所以在開發(fā)本系統(tǒng)中，也加入了不少的文檔，除了對(duì)于四大模塊的詳細(xì)說明外，對(duì)于易出錯(cuò)和不易操作的地方（如多條件查詢部分）又作了詳細(xì)的說明。好的文檔能夠使用戶快速了解并準(zhǔn)確的使用系統(tǒng)的各項(xiàng)功能。 19 第七章 調(diào)和測(cè)試 在這一節(jié)中，我們主要討論了兩個(gè)問題，一個(gè)是系統(tǒng)的聯(lián)機(jī)文檔，另一個(gè)是系統(tǒng)的測(cè)試，下面我們分別加以說明。 退出系統(tǒng) 點(diǎn)擊返回主頁(yè)，先跳轉(zhuǎn)至主頁(yè)。 賬目查詢 學(xué)生可以通過賬目查詢，查詢自己一卡通的賬目余額，以便可以及時(shí)的向一卡通進(jìn)行充值（銀行卡轉(zhuǎn)賬的形式）。系統(tǒng)通過自動(dòng)發(fā)送 Email 至學(xué)生當(dāng)初注冊(cè)一卡通時(shí)的郵箱。 密碼修改 學(xué)生可以對(duì)其一卡通登錄密碼進(jìn)行修改，但是必須在合 適的條件之下進(jìn)行修改。 資料修改 學(xué)生可以對(duì)自己的基本信息進(jìn)行修改，此信息只用于校園網(wǎng)一卡通信息記錄。學(xué)生和管理員登錄之后會(huì)用 Session 變量存儲(chǔ)相應(yīng)的用戶信息，在頁(yè)面的右上側(cè)會(huì)有相應(yīng)的用