特殊防卫权若干问题探析

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从叙述学视野剖析《等待野蛮人》

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时态范畴化的认知语言学研究——以现代法语时态为例

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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.     

日本人的“ラち”、“そと”意识与日语的时态转换

从日本人的“ラち”、“そと”意识角度出发，通过对川端康成、志贺直哉的几部小说进行分析统计，探讨日语在描写过去的事件中，插入“内时态‘る’形”的条件和原因。分析发现当作者为了使作品更生动，或是作者与作品中人物产生“同感”时，或是表达作者的主观思想、评论时，往往发生时态的转换。     

刘宗周与证人社

作为明代儒学殿军，刘宗周在学术上开浙东学术中兴之局；在道德上与黄道周并为明季道德完人。他继承东林学派顾宪成、高攀龙的“格物说”，倡导“慎独说”，成立证人社，与陶爽龄展开工夫与本体的论辩，力图扫除王门后学“以禅诠儒”的空疏之弊，在当时产生了很大的影响。     

论林业产业发展对解决“三农问题”的作用

阐述了森林是农业和农村生态安全的绿色屏障,分析了林业与粮食安全的关系,提出了林业生物质能源促进农村经济可持续发展的可行性。     

浅谈随刊附盘的著录与管理

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仅用1表示数的最少个数

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