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.     

我国经济信息网站的现状研究

在搜索与访问国内主要经济信息网站的基础上,对我国近十几年来经济信息网站的开发与维护的状况、所取得的成就做了分析。     

A theoretical model for mid-and low-latitude ionospheric electric fields in realistic geomagnetic fields

The geomagnetic fields, which play important roles in the ionospheric dynamo, can greatly affect the global distribution of ionospheric electric fields, currents and other ionospheric electrodynamics phenomena. In the study of ionospheric electrodynamics phenomena, such as the longitudinal variations of ionospheric electric fields, the non-dipolar component of the geomagnetic fields must be taken into account. In this paper, we deduce a theoretical electric field model for ionospheric dynamo at mid- and low-latitude which adopt a modified magnetic apex coordinates system. In the new electric field model, the geomagnetic fields can be calculated from either the IGRF model or the dipole field model, and the neutral winds and conductivities are calculated based on empirical models. Then the dynamo equation for the electric potential is finally solved in terms of the line-by-line iteration method, and the ionospheric electric fields and currents are derived from the calculated potential. Our model can reproduce the main features of the ionospheric electrodynamics processes, so it will be a useful tool for the investigation of the upper atmosphere and ionosphere.     

合理垂直烧结速度的研究

通过考查气流速度的变化研究垂直烧结速度随烧结过程的变化规律。结果表明:垂直烧结速度并非固定不变,而是随着烧结过程的逐步进行发生显著变化;点火保温后,随烧结物理化学反应的进行,燃烧带逐渐形成并变宽且产生过湿现象,导致料层的透气性显著变差,烧结速度显著下降,直至约25 min后过湿层完全消失,透气性变好,烧结速度迅速上升。根据垂直烧结速度变化规律,通过改变负压烧结,进行烧结速度优化实验,结果表明:在保持转鼓强度及成品率基本不变的情况下,将垂直烧结速度由20.08 mm/min提高到21.82 mm/min,利用系数由1.401 t/(m2-h)提高到1.587 t/(m2-h)。     

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.     

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。     

Channel Mismatching in Sidelobe Canceler: Limitations and Remedies

After a brief recall of the Sidelobe Canceler (SLC) working principle, including the derivation of a general formula for the Cancellation Ratio (CR), the effects of channel mismatching are investigated. In particular, curves providing CRvalues as a function of amplitude and phase channel mismatching, radar bandwidth, and jammer direction of arrival (JDOA) are provided for the cases of one and two auxiliary antennas. Subsequently, a time -space processor for performance restoration is analyzed in detail. In addition to the above mentioned quantities, the attainable CR value is expressed as a function of the space-time processor parameters. The contribution of the paper is related to the derivation of a number of mathematical equations of CR for several cases of practical interest for the radar engineer. In addition, several curves are presented to assist design of SLC systems.     

在随动曲线坐标系下模拟矩形坯压缩变形的能量法

本文提出一种新的模拟塑性流动的数值法-__在随动曲线坐标系下的能量法.运动学可能速度场、变形总功率泛函以张量形式表达在随动曲线坐标系上,通过优化可变参数使泛函达最小值,以求得变形过程中速度场、位移增量场和最终位移场.根据上述算法和所编制的FORTRAN程序,本文计算了平板间矩形坯压缩变形的位移场.计算结果得到实验验证.