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.     

弱拟正规子群对有限群结构的影响

对任意有限群G,利用其子群的弱拟正规条件刻划原群G的结构,给出G超可解的若干充分条件,并推广相关文献的结果.     

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.     

逆向物流网络结构研究

文章介绍了逆向物流概念,分析了发展逆向物流的必要性和紧迫性,从逆向物流的结构特征出发,以不同的角度对逆向物流系统做了分类研究,然后从逆向物流的网络着手,分析了逆向物流网络的构建环境、网络特征和网络类型。     

PBO单丝断裂微观结构分析

对PBO-AS单丝实施拉伸，通过观察拉伸断裂后的单丝形态，分析单丝断裂强力同单丝微观结构的关系．通过显微镜观察发现，PBO断裂后的单丝微观结构发生变化．提出单丝本身结构和原纤化可能是导致这些结果的主要原因．     

线性代数：研究生必备，第二版

本书是一本高级线性代数教材。线性代数是充满活力的经典数学分支之一，无论在纯粹或应用数学、物理和工程、计算机科学及社会科学中都有广泛应用。由于现在流行的线性代数教材在理论深度和取材范围上的局限，一些专业的研究生在对理论证明和数值算法的理解上都存在某些不足。     

楊廉夫名“楨”“禎”二字考

楊廉夫為元末明初的著名詩人、書法家,表字廉夫,其名維楨,亦作維禎。楊廉夫之名二字混用由來已久。《四庫全書總目提要》未對“楨”“禎”二字作考證,直以“楨”字》是。本文通過對歷代目志、石刻碑誌材料、楊廉夫法真蹟與印鑒題識以及方志材料等多個方面的考察,證實楊廉夫本名應作“楊維楨”,楊氏文集中“楨”“禎”混雜的現象,並非刊刻傳抄過程中形成的訛誤,而是始自楊廉夫本人對二字的有意混用。     

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.     

关于可对称化矩阵的Weyl-Лидский型定理

建立了可对称化矩阵情形下的型定理和与近似不变子空间相关的特征值扰动分析.拓广了W Kahan的相应结果.     

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.