Tax Evasion: Models with Self-Audit

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.     

Accumulation of indole glucosinolates inPsylliodes chrysocephala L.-infested,or-damaged tissues of oilseed rape (Brassica napus L.)

Summary Infestation of oilseed rape (Brassica napus L.) by the cabbage stem flea beetle (Psylliodes chrysocephala L.) leads to an overall reduction in the levels of aliphatic (alkenyl- and hydroxyalkenyl-) glucosinolates in the damaged tissue (lamina, petiole, stem) and a massive accumulation of indole glucosinolates. Whilst artificial damage (puncturing), with and without associated bacterial infection with an isolate fromP. chrysocephala, led to such accumulation, this was less than that observed in the insect-infected situation.     

Neutralization of human T-lymphotropic virus type III by sera of AIDS and AIDS-risk patients

Human T-lymphotropic virus type III (LAV, HTLV-III) is aetiologically linked to acquired immune deficiency syndrome (AIDS) and persistent general lymphadenopathy (PGL). Specific radioimmunoassays (RIA), enzyme-linked assays, immunofluorescence assays (IFA) and immunoblotting techniques are being used widely to detect serum antibodies to HTLV-III in infected patients and in those at risk of infection. However, these assays do not functionally identify those antibodies that neutralize the infectivity of the virus. We have used three methods of titrating serum neutralizing factors: inhibition of syncytium induction, neutralization of envelope pseudotypes of vesicular stomatitis virus (VSV) and reduction of infectivity of HTLV-III for a cell line permissive to virus replication. We report here that sera from subjects in various disease categories possess only low-level neutralizing activity, even when antibodies to viral membrane antigens are present in high titre. Envelope pseudotypes prepared from four HTLV-III isolates made in three different countries are equally sensitive to neutralization by positive sera, including sera from patients yielding two of the virus isolates.     

Genes for the major protein antigens of the leprosy parasite Mycobacterium leprae

Leprosy, a chronic infectious disease afflicting between 10 and 15 million people, is caused by the obligate intracellular parasite Mycobacterium leprae. Although M. leprae was the first identified bacterial pathogen of man, basic biochemical, immunological, diagnostic and therapeutic investigations have been severely limited because it remains one of the few human pathogens that have not been cultured in vitro. An M. leprae recombinant DNA expression library was constructed to provide a source of genes encoding proteins relevant for such studies. Monoclonal antibodies directed against M. leprae specific antigens have been used to isolate the genes encoding the five most immunogenic protein antigens of the leprosy bacillus. We report here that M. leprae specific epitopes recognized by all of 13 monoclonal antibodies tested were produced by recombinant phage in Escherichia coli.     

大型汽轮发电机定子混合型导体的参数计算

采用导体分层处理方法 ,推导出大型汽轮发电机定子混合型导体采用槽部完全换位时电阻与电抗的数值计算公式 .根据“能量法”求出线棒各股线分布的电流与交流损耗及电阻增加系数 .采用类似的方式推导出各股线无功损耗与电抗的计算公式 .     

A glucagon-secretin-like peptide stimulates the intrinsic nervous plexus of guinea pig gallbladder

Summary The role of vasoactive intestinal peptide (VIP), as a possible neurotransmitter of the intrinsic nerve plexus in the guinea pig gallbladder, was investigated by monitoring spontaneous contractile activity. VIP receptor antagonist (4 Cl-D-Phe⁶, Leu¹⁷)-VIP did not produce any effect on muscular tone and spontaneous activity, whereas (N-Ac-Tyr¹, D-Phe²)-GRF-(1-29)-NH₂, (14-GRF analog), which is known to stimulate digestive enzyme secretion by interacting with the VIP-preferring receptors, greatly increased the amplitude and frequency of waves as well as the muscular tone. Since VIP receptor antagonist acts selectively as a competitive antagonist for the action of VIP, we conclude that the gallbladder inhibitory intrinsic plexus neurotransmitter is not VIP, but a member of the glucagon-secretin family of peptides.     

Bromocriptine-induced removal of endoplasmic membranes from prolactinoma cells

Adenomatous prolactin cells lose 39% of their cytoplasm volume within 7 days after the beginning of bromocriptine treatment. A simultaneous reduction of the rough-surfaced endoplasmic reticulum and the Golgi apparatus occurs. Their membranes are removed by rapid transport along the secretory pathway to the cell surface and to lysosomal destruction.     

Secondary metabolites of the chemically rich ascoglossanCyerce nigricans

Summary Two new metabolites of an apparent propionate origin have been isolated from the organic extract of the ascoglossan molluscCyerce nigricans. The proposed structures for the new natural products are based on interpretation of their physical and spectral properties. The new compounds isolated lacked the potent ichthyodeterrent properties of the whole animal extract suggesting that other molecules are involved in the defense of this shell-less mollusc.     

Quantitative Estimates of Outcrossing Rates in a Natural Population of Caldesia grandis （Alismataceae）

Outcrossing rate in a natural population of Caldesia grandis was estimated by the dominant random amplified polymorphism DNA (RAPD) marker using 10 open-pollinated progeny arrays of 24 individuals. The multilocus outcrossing rate estimated based on all 25 RAPD loci was 0.872 ±0.033 and the single-locus outcrossing rate was 0.795 ±0.032. Multilocus estimates did not differ significantly from the single-locus estimates. The fixation index, F, in the progeny estimated from RAPD data was -0.142 ±0.000. The estimates of multilocus outcrossing rates (t_m) and single-locus outcrossing rates (t_s) obtained from MLDT clearly indicate that outcrossing is predominant in the open-pollinated C. grandis population. An empirical analysis suggests that 15 should be the minimum number of dominant marker loci necessary to achieve robust estimates of t_m.