论委托理财保底条款之效力

委托理财是目前金融市场上较为普遍的一种金融现象,受托方为吸引资金往往在委托理财合同中设定保底条款。但是我国的法律和行政法规中未明确规定有关保底条款的效力,理论界对此存在不同的看法。立法不应一概否认保底条款之效力,而应在对保底收益率予以限制的前提下有条件地承认保底条款的效力。     

将竞争意识引入英语课堂中的尝试

Examining teaching effect requires the teacher to find an efficient means for inspecting the results from both teaching and learning,and consciousness of competition can be put into English class.If you want to have a try,some effect will be achieved.     

简析南京临时政府的政权形态

鍗椾含涓存椂鏀垮簻鍦ㄤ腑鍥界涓€娆″缓鏋勪簡姘戜富鍏卞拰鍒跺害,瀵硅タ鏂规皯涓诲叡鍜屽埗搴﹀湪涓浗鐨勮瘯琛屼綔浜嗘湁鐩婄殑鎺㈢储,浣嗗叾鏀挎潈褰㈡€佸苟涓嶅畬澶?鎬荤粺鏉冨姏杩囧ぇ,鍙傝闄㈡病鏈夊脊鍔炬潈,鍙告硶鏉冧篃灏氶』寤虹珛涓庣嫭绔?鍦ㄥ疄闄呰繍琛屼笂,鏀垮簻涓庡弬璁櫌鏈兘浜掔浉鍗忚皟,浠ユ敹鎸囪噦涔嬫晥,琛屾斂鏉冩姂鍘嬬珛娉曟潈,鑰屽弬璁憳鍒?鐙冧簬涓夋潈鍒嗙珛涔嬭,濂芥寔寮傝",鏉熺細鐫€鏀垮簻鐨勮繍琛?     

高校"助理班主任"模式的利弊分析

在高校中实行“助理班主任”制度,有利于高校学生管理工作的进行,有利于学生能力的提高,但这一模式还存在一定的问题,这就需要我们进一步探索。     

我国国内旅游需求影响因素分析及规模预测

近20年来我国国内旅游业发展之所以形成高潮,一方面由于我国实行改革开放的结果,而另一方面更在于近年我国居民可支配收入和闲暇时间的增多.2003年上半年,中国旅游业遭受SARS的沉重打击,2003年下半年国内旅游业经历了迅速恢复期,2004年已经表现出很强的增长势头.就影响我国国内旅游业发展的主要因素进行分析,并对未来五年我国国内旅游发展规模进行预测.     

特殊防卫权若干问题探析

特殊防卫权是正当防卫权的一种特殊形式，两者之间具有包容关系。特殊防卫权除具有正当防卫权应有的基本特点外，还有其独具的特点。通过对特殊防卫权若干问题的研究，可以确定实行特殊防卫权的范围，对于确保公民防卫权的正确实施并防止防卫权的滥用具有重要意义。     

从叙述学视野剖析《等待野蛮人》

库切是当代世界文坛上一位对文学创作有着独到感悟和见解的小说家。在其最具争议的《等待野蛮人》中，他寓言般的写作方式不是直接诉诸说教，使得读者可以将其放在不同的语境下加以解读。结合叙事学理论，探讨叙事视角，叙事聚焦，叙事语气如何推动对此小说主题的理解。     

基于遗传算法的车辆ABS在线整定PID控制及仿真

分析了ABS(防抱制动系统)PID控制方法的原理。提出了基于遗传算法的在线ABS PID控制方法。为了使控制器具有更高的搜索效率以满足ABS的实时性要求,改进了遗传算法的遗传算子,使复制与交叉操作并列存在,使用具有选择性的交叉操作,并改变变异操作的随机性,使其成为受控的随机操作。使系统能根据车辆的运行条件实时整定PID控制参数。仿真结果表明,基于遗传算法的在线ABSPID控制方法能有效抑制超调,控制ABS跟踪路面条件变化。     

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。