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141.
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.  相似文献   
142.
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.  相似文献   
143.
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.  相似文献   
144.
Han Yunxia 《科技信息》2008,(9):142-144
Sex differences are a fundamental fact of human life and it is not surprising to find them reflected in language.It's said that women tend to use more standard forms of English,while men tend to use less standard forms of English.Over the past thirty years,and as a result of the women's movement,gender issues have become entangled with issues of language.Recent research indicates that sex may be more fundamental as an influence on sociolinguistic variation than has been recognized so far.This article will try to discuss the different language use between men and women.  相似文献   
145.
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.  相似文献   
146.
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。  相似文献   
147.
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.  相似文献   
148.
鸡公山自然保护区药用,食用大型真菌资源调查   总被引:2,自引:0,他引:2  
本文报导了鸡公山自然保护区药用、食用大型真菌资源,其中药用15种,食用23种,药用兼食用25种,并对如何开发利用这些资源提出了合理建议。  相似文献   
149.
等截面垂直管道中气粉流的临界管长   总被引:2,自引:1,他引:1  
考虑重力和摩擦力的影响,建立了描述垂直管道中气粉流行为的数学模型,采用马赫数检验法,确定了产生摩擦壅塞时的临界管长,计算表明,当气粉流以不同方式喷入相同的冶金熔池时,底吹垂直管道比顶吹垂直管道需要更大的临界管长。  相似文献   
150.
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