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.     

葡萄酒月度价格指标的季节ARIMA时间序列分析

以时间序列分析为工具,研究了法国葡萄酒价格月度指标,使用基于周期图的Fisher检验证实该数据指标具有潜在周期,最后发现(1,0,0)×(1,0,0)12模型能较好地拟合数据.在此基础上给出相应的预测.     

浅析邯郸农行金库盗窃案涉案巨款追缴

倍受关注的河北省邯郸市农业银行支行金库被盗案近期有了一审结果,任晓峰、马向景二人以贪污罪被判处死刑。任、马二人非法获取四千多万元巨款用于购买彩票,案件受害方邯郸农业银行能否向当地体彩中心索回任晓峰等人用于买彩票而支付的巨款?善意取得能否适用于该案?本文通过分析善意取得制度基本理论,结合新出台的物权法规定,指出此案不适用善意取得,巨款应予追缴返还给邯郸农业银行。     

HACCP在石油行业野外施工食堂中应用的绩效分析

将HACCP这一世界公认的食品安全控制系统引入野外施工食堂卫生管理当中.方法采用文献检索,事故分析、现场调查和Delphi等研究方法,通过对野外施工食源性疾病危害分析、建立关键控制点,形成野外施工食堂管理HACCP管理规范,并组织实施.结果实施HACCP体系后,从业人员手、餐具、菜墩、抹布的抽查合格率有显著提高,食堂从业人员以及参加施工人员对饮食卫生以及食堂卫生管理知识的掌握显著提高.结论在野外施工食品卫生管理中引入HACCP管理体系,控制食源性疾病取得了良好的绩效.     

Perceptual learning of dot pattern

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关于化学位和化学反应等温式几个问题的讨论

讨论了化学位的意义和化学反应等温式的应用条件;△G_m=∑υ_iμ_i≤0,△G_m(T,P,W′=0)≤0、—△G_m(ξ)=—∑υ_iμ_i≥W′和-△G_m(T,P)≥W′作判据的异同和各自使用条件。     

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.     

群速度和相速度的微机模拟

本文介绍了作者开发的群速度和相速度微机模拟软件的程序设计和实现．该软件做为演示实验已经取得了良好的效果．     

唐钢一铁炉料性能及合理搭配的研究

试验研究表明，唐钢一铁烧结矿粒度均匀，具有良好的强度和冶金性能；搭配２５－４０％酸性球团的综合炉料，具有较好的熔滴性能，是合理结构。