谈转让商誉营业税的征管

转让无形资产——商誉的单位和个人负有缴纳营业税的纳税义务,商誉的不可辨性、不稳定性,使税务征收存在盲区。     

Systemic Intervention in a University Department: Reflections on Arrested Action Research

This paper reflects on my experience as an insider researcher attempting to use critical systems ideas and practices to promote quality improvement in a university engineering department. Reflection is a key part of learning. This paper is intended to contribute to critically, self-reflective learning for the community of systems practitioners. These reflections on my questions about participation, ethics, politics of process, and the choices and actions resulting from them may help others to formulate their own. The complexity of systems practice places substantial demands on the researcher, particularly in the case of insider, practitioner research. Nevertheless, the exploration of critical systems approaches to critique boundaries and structure ‘problems’ in the core aspects of higher education in locally meaningful ways should continue. While demanding, it still can work to promote learning about authentic quality.     

大学生现代人格现状分析

实现现代化的关键是人格的现代化。现代化进程深刻地影响着大学生人格的塑造,表现出大学生现代人格的两重性和现代交往性人格的缺失。     

究竟谁是惯性定律的发现者

介绍了笛卡儿以前人们对惯性定律的认识,阐述了笛卡儿及其同时代人对惯性定律的贡献以及牛顿对这一问题的总结。     

从人物报道看如何加强高校对外宣传的影响力

在介绍了人物报道重要性的基础上,指出了高校对外宣传报道中存在的问题,并就如何强化高校人物报道影响力,提高其宣传艺术水平,提出了一些建议。     

PEAK COVARIANCE STABILITY OF A RANDOM RICCATI EQUATION ARISING FROM KALMAN FILTERING WITH OBSERVATION LOSSES

We consider the stability of a random Riccati equation with a Markovian binary jump coefficient. More specifically, we are concerned with the boundedness of the solution of a random Riccati difference equation arising from Kalman filtering with measurement losses. A sufficient condition for the peak covariance stability is obtained which has a simpler form and is shown to be less conservative in some cases than a very recent result in existing literature. Furthermore, we show that a known sufficient condition is also necessary when the observability index equals one.     

人类通信模式中基于时间统计的实证研究

最近关于人类通信模式的实证研究显示，信件的回复时间分布具有近似幂律的尾部，其中幂指数在电子邮件和普通信件中并不相同，前者为1．O，后者为1．5。统计了钱学森和鲁迅先生的信件数据，同样发现了近似幂律的回复时间分布，但是钱学森的分布指数是2．1，该发现暗示，将人类动力学划分为两个普适类的猜测可能是不充分的；信件发送的时间间隔分布也服从相同幂指数的幂律分布。同时，截取钱学森连续10年的信件得到的等待时间分布和间隔时间分布与总体基本相似，且幂指数也相同。这种巧合有可能暗示了潜藏在人类通讯模式中的某种未知机制。     

上饶市区地表水水质现状调查与水源保护措施

上饶市中心城区地表水水质现状对于上饶市的经济发展与社会稳定，生态环境与人类健康，具有重要的意义。全面、系统、准确地了解上饶市中心城区地表水质量现状，提出切实可行的污染防治措施与对策，是走可持续发展道路，创建和谐社会的重要举措。     

CONSTRUCTIVE KISSING NUMBERS IN HIGH-DIMENSIONAL SPACES

In the present paper, we focus on constructive spherical codes. By employing algebraic geometry codes, we give an explicit construction of spherical code sequences. By making use of the idea involved in the proof of the Gilbert-Varshamov bound in coding theory, we construct a spherical code sequence in exponential time which meets the best-known asymptotic bound by Shamsiev and Wyner.     

灰土地基处理效果分析

针对地基施工中存在的一些问题,经过大量的分析和研究,提出了灰土地基的质量控制和施工工序的重要性。