Tax Evasion: Models with Self-Audit

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.     

一种在未知噪声下的快速波达方向估计方法

提出了一种基于传播算子方法的波达方向估计（direction of arrival, DOA）算法,和传统的子空间方法相比,该方法不需要进行矩阵特征分解,有效降低了运算复杂度,同时它对相干信源有更高的分辨率。另外,传统的传播算子方法只在噪声协方差矩阵已知并且信噪比（signal-to-noise ratio, SNR）较高的情况下才有很好的分辨率,而本方法在未知相关噪声场中也能够保持非常高的精度。最后,引入了基于混沌优化思想的谱峰搜索算法,进一步减少了算法运算时间,并通过仿真实验验证了文中结论。     

基于系统工程的系统分类法及应用

首先叙述了一般文献中对系统的分类,然后对钱学森为首的一批知名学者关于系统的人和了介绍。详细地讨论了Ｓｈｅｎｈａｒ和Ｂｏｎｅｎ对系统的二维分类法,并同钱学森的系统分类法进行联系,根据２－Ｄ分类法,提出了系统开发的三维结构,最后对其应用实例进行了说明。     

Decentralized Bezout Identity and a Parametrization of Decentralized Controllers for Singular Systems

1　 IntroductionConsider a singular decentralized control system of the formEx(t) =Ax(t) ∑Ni=1Biui(t)yi =Cix(t) ,i∈ N ={ 1 ,2 ,… ,N}(1 )where x(t)∈ Rn is the state vector,ui(t)∈ Rmi and yi(t)∈ Rpi are respectively the localcontrol input and measure outputvectors of the ith control channel.The matrix E may besingular,i.e.,rank(E) 相似文献   

The Entropy of System Decreases with the Deflection from the Equiprobability Distribution

1　IntroductionEntropy,asameasurementthatdescribestheuncertaintyofsubsystemsdistributioninasystem,hasdevelopedunceasingly.First,R.J.E.Clausiusintroduceditintothermodynamics,asastatefunction,todescribetheauto-evolutionabilityofthestate.Thedifferenceofentropybetweenthetwostatesequalstothequantityofheatabsorbedbythesysteminanisothermalprocess,thatisS2-S1=∫21dQT(1)　　L.E.Boltzmannconnecteditwiththeuncertaintyofsubsystemsdistributioninathermodynamicalsystem.Theentropyofathermodynamicalsystem…     

我国6大境外客源市场旅游本底趋势线的建立

提出了旅游本底趋势线的概念,并依据1984年～1996年客流量统计数据,建立了日本、美国、英国、德国、法国和澳大利亚6大境外市场来华旅游的本底趋势线;利用本底线延伸的预测功能,预测了6大境外市场未来4年的变化趋势.     

西部地区产业转移背景下高校毕业生就业路径选择研究——以陕西省为例

在当前西部地区产业转移的背景下,结合西部地区区域特点和"互联网+"发展的时代特征,通过分析近些年陕西省高校毕业生就业的基本情况,产生一个基本判断,即西部地区高校毕业生就业的路径选择应是逐步向非公、中小微型企业流动,特别是东部向西部转移的产业类的小企业中流动.为印证这一判断,本文运用马克思的有机构成理论和凯恩斯的有效需求理论对这一就业途径进行深入分析,并运用实证的方式加以验证和后续预测,明确该途径确实符合当前实际,应是缓解当前高校毕业生就业的重要途径.而在这一路径选择下,本文从承载适合西部发展的东部转移产业、夯实西部新区发展实现承载、以互联网金融等创新融资方式缓解中小微企业资金压力,同时承载地政府应积极履行责任,帮助转移企业的落地升级,并扶持青年创业等角度提出建议.     

考虑退货需求转移的在线渠道决策与协调

通过借鉴现实中的在线渠道运营模式,建立了由一个加盟商和一个在线零售商组成的在线渠道模型,其中在线零售商为主导者,加盟商为跟随者,两参与者销售的是相互间完全替代的产品,并且,将消费者退货的那部分需求在两渠道间转移的情况引入到模型中.分别分析了分散决策和集中决策下的最优决策情况,并对两类决策下的收益情况进行了对比.结果发现,集中决策在一定情况下能够实现渠道总收益的增加.结果还表明,位于约束边界和不在约束边界下的最优决策随各参数的变化情况差异很大.最后,通过激励相容契约和借鉴Nash的议价模型来协调在线渠道.     

Coordination Model Research Based on Command Decision Joint Intension

Command Decision Simulation （CDS） is not only an important and difficult issue in the field of simulation, but also a technique issue to be tackled in the course of collective Modeling and Simulation in Joint Operations Experiment Center. CDS can give support to all kinds of simulation. Using computer to realize the Blue side＇s command deci- sion automatic execution in the operation training simulation system can improve training effect. Using computer to realize the lower level command unit＇s automatic command deci- sion can help to reduce the number of controllers and release them from heavy work. It can also enlarge simulation scale and increase the freedom of the simulation entity especially the command entity, thus enhance the authenticity and credibility of the simulation. Ac- cording to the command decision structure and the Joint Intention Theory, the thesis puts forward the method of making use of Coordination Matrix （CM） to realizing cooperation among the entities in CDS and constructs the calculation sketch of Task Execution, Task Monitoring and Task Replanning. At the same time, the thesis brings forward the CDS structure vision based on Partial Global Planning（PGP）. As CM is an indispensable part of combat simulation, the theory and the method of CDS will become an important part for the theory of Combat Simulation.     

基于耗散结构理论的湿地生态系统保护研究

湿地生态系统具有耗散结构性。针对当前中国湿地利用和保护面临的问题,利用耗散结构理论与熵,加以研究。结果表明,耗散结构理论对恢复湿地生态、发展替代产业、湿地利用与保护具有一定的指导意义。可行性的政策建议。图1,参11。从新的视角最后提出了