全面预算管理保障体系刍议

从组织保障、人力资源保障两方面论述了全面预算保障体系的构成,阐述了企业全面预算管理在现代企业中的不可替代的作用。     

高校网络教育学习支持服务系统的研究与改进

通过对四川大学网络教育学院学习支持服务体系现状的调研,提出了改进学习支持服务体系建设的相关建议。     

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.     

半正规、C-正规与有限群的超可解性

利用半正规或C-正规子群刻划有限群的结构,得到若群G的每个非循环Sylow子群的极大子群在G中或半正规或C-正规,则G超可解.     

论大学图书馆文化建设

论述了大学图书馆文化建设的意义、作用和内容,探讨了大学图书馆文化建设的途径和方法。     

Weight measurement using image-based pose analysis

Image-based gait analysis as a means of biometric identification has attracted much research attention. Most of the existing methods focus on human identification, posture analysis and movement tracking. There have been few investigations on measuring the carried load based on the carrier＇s gait characteristics by automatic image processing. Nevertheless, this measurement is very useful in a number of applications, such as the study of the carried load on the postural development of children and adolescence. In this paper, we investigate how to automatically estimate the carried weight from a sequence of images. We present a method to extract human gait silhouette based on an observation that humans tend to minimize the energy during motion. We compute several angles of body leaning and determine the relationship of the carried weight, the leaning angles and the centroid location according to a human kinetic study. Our weight determination method has been verified successfully by experiments.     

Perceptual learning of dot pattern

Dot pattern is a type of pattern defined by specific spatial relationship among some dots. As a compensation for concrete and meaningful visual stimuli, meaningless dot pattern can be used as stimuli in learning tasks. We performed an experiment for exploring the perceptual learning process of dot pattern against random-dot background. Participants were required to learn two types of dot patterns (9-dot and 11-dot). They were assigned to two groups: participants in Group 1 learned 9-dot pattern first and 11-dot pattern later, while those in Group 2 learned 11-dot pattern first and 9-dot pattern later. The results showed that participants could acquire the spatial relationship of dot pattern through perceptual learning in relatively short learning time. In comparison with 9-dot pattern, learning time of 11-dot pattern was slightly longer and its accuracy rate lower, but there was significant positive transfer effect from 11-dot pattern learning to 9-dot learning.     

原始地应力及力学参数的测定

本文根据孔壁应力解除法获得的量测应变,提出了采用最优化方法直接确定岩体的泊松比和原始地应力。实例表明,这样获得的原始地应力更符合实际——对应最小的量测残差。     

A New Discipline of Science-The Study of Open Complex Giant System and Its Methodology

This paper introduces the conception of open complex giant system and the methodology for dealing with the system, with stress on its profound significance in development of science and technology. The authors conclude that the reductionism underlying the exact science is not suitable to open complex giant system, and the only feasible alternative is the meta-synthetic engineering from the qualitative to the quantitative.     

固体导弹采用导管的分析研究

固体导弹由于测压、安全、关机与点火等的需要,采用的管路系统越来越多、越来越复杂,本文讨论了避免采用管路系统的重要性、可能性与具体方案,提出应严格制定并不断完善研制规范、加强管路系统的地面试验。