时变条件下有宵禁限制的最短路问题

在组合优化过程中,往往需要获得从起点到终点之间的最短路,而其所考虑的目标可能是一个与时间相关的变量.同时,对于网络中的节点往往有宵禁的限制(curfews).给出时变条件下有软、硬宵禁限制的最短路模型,设计了求解时变条件下有宵禁限制最短路的算法,并对算法的复杂性进行了分析.最后给出了一个应用算例.     

提高经管类专业实验教学质量的对策研究

就经管类专业实验教学的重要性及针对目前该类专业实验教学中存在的问题,探索性地提出保证经管理类专业实验教学质量提高的几项对策。     

Preface

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer’s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties. This research is partially supported by the National Natural Science Foundation of China under Grant Nos. 60674082, 70221001, and 70731003.     

商务英语的语用特征分析

从语用学的角度,对商务英语与普通英语进行比较,提炼出商务英语的一般语用特征.在用词方面表现为专业词汇丰富,多使用常用词和成对同义词,适当使用外来语和缩略词;在语用方面讲求礼貌、委婉、简练.     

基于拉格朗日插值的签名方案的研究

提出基于拉格朗日插值的签名方案存在小数位问题,并通过引入向量计算机制以消除数字签名中的小数位问题,最后对其进行了证明.     

企业并购模式与整合成本分析

介绍了企业并购的几种模式，包括横向并购、纵向并购、混合并购，并比较了它们的整合成本。     

精品课程建设的实践

阐述了精品课程建设的思路,提出了高职院校建设精品课程的途径,并分析了建设精品课程的收获。     

行动不便人群户外生活实态及障碍调查研究

通过对行动不便者在居住小区内的户外生活实态及障碍的调查研究，总结出行动不便者对户外居住环境的需求和意愿，为使无障碍居住环境设计提供理论依据。     

浅析滨州学院图书馆的改革发展之路

以滨州学院图书馆新馆为例,从深化改革、更新观念、以读者为本、提高馆员素质等方面探讨了图书馆改革发展之路。     

关于农业税取消后乡镇政府职能转变的思考

论述了我国乡镇政府的现状及存在的问题,分析了乡镇政府职能转变的方向,提出了乡镇政府职能转变应注意的问题。