品格狷洁诗清妙——试论孟浩然的个性品格及对其诗作的影响

本文通过梳理有关孟浩然的史料、诗作，力图勾勒出孟浩然的形象轮廓，点明其品格的个性特征，并进而分析其个性品格形成的原因及对诗作的影响。     

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基于网络的英语口语教学体系的构建

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库所耦合网的T-不变量求解算法

首先定义了库所耦合网及相关概念,其次揭示了库所耦合网N中各个分支网的T-不变量同N的T-不变量之间的关系,然后给出了一个库所耦合网的T-不变量求解算法,最后将该算法实现并给出初步实验数据,以说明所提算法比现有算法节省计算时间和存储空间。     

浅论钻探工艺与台班效益

通过对某公路勘察过程中两种不同钻探工艺的分析,浅论了钻探工艺与钻探台班效益的关系。     

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.     

椭圆柱及旋转椭球导体面的静电张力探讨

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