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.     

Conflict Pattern Analysis: Preparing the Ground for Participation in Policy Implementation

The participation of non-state actors in implementation processes is often understood as a means to increase compliance efficiency. But the implementation of spatial policies frequently focuses on pre-established goals, processes and instruments and thus renders difficult open discourse and shared decision-making. This paper introduces conflict pattern analysis (CPA) as a tool that supports the analysis of the actual actor constellation in order to define efficient approaches that avoid common problems of participatory processes. CPA is a semi-formalised method that helps to identify key-actors, their relations and interaction amongst each other as well as their core beliefs, interests and resources. It aggregates this information to interaction patterns that can be compared, classified and linked to different participatory methods on a theoretically informed basis. Particularly on the local and regional level, this could be the first step for successful (participatory) implementation strategies.     

日本人的“ラち”、“そと”意识与日语的时态转换

从日本人的“ラち”、“そと”意识角度出发，通过对川端康成、志贺直哉的几部小说进行分析统计，探讨日语在描写过去的事件中，插入“内时态‘る’形”的条件和原因。分析发现当作者为了使作品更生动，或是作者与作品中人物产生“同感”时，或是表达作者的主观思想、评论时，往往发生时态的转换。     

刘宗周与证人社

作为明代儒学殿军，刘宗周在学术上开浙东学术中兴之局；在道德上与黄道周并为明季道德完人。他继承东林学派顾宪成、高攀龙的“格物说”，倡导“慎独说”，成立证人社，与陶爽龄展开工夫与本体的论辩，力图扫除王门后学“以禅诠儒”的空疏之弊，在当时产生了很大的影响。     

流动注射-抑制化学发光法测定泮托啦唑钠

在多聚磷酸钠的弱碱性介质中,泮托啦唑钠对二价铜离子—过氧化氢—RhB(罗丹明B)化学发光体系具有强烈的抑制作用,且发光信号的降低值(△I)与泮托啦唑的浓度在0.3-1.0μg.mL-1和1.0-8.0μg.mL-1范围内呈良好的线性关系,由此建立了泮托啦唑的流动注射化学发光抑制分析法.方法的检出限为0.15μg.mL-1.对5.0μg.mL-1的泮托啦唑连续进行11次平行测定,其相对标准偏差为4.72%.该方法成功用于粉针剂中泮托啦唑钠的分析.     

论林业产业发展对解决“三农问题”的作用

阐述了森林是农业和农村生态安全的绿色屏障,分析了林业与粮食安全的关系,提出了林业生物质能源促进农村经济可持续发展的可行性。     

浅谈随刊附盘的著录与管理

介绍了随刊附盘的种类及其验收与著录的方法,提出了随刊附盘管理和利用的措施。     

应用弹性振杆筛板对圆振筛进行改造的初步试验

论述了弹性振杆筛的工作原理,通过对现有圆振筛的改造,阐明了弹性振杆筛在解决湿煤细筛分过程中的作用,并指出了存在的问题及今后的努力方向。     

典型相关分析在量表效标效度考核中的作用

探讨典型相关分析在新编量表效标效度评价中的作用.以乙型肝炎患者生存质量测定量表(QOL-HBV)为目标量表,SF-36量表为效标量表,用积差相关分析和典型相关分析两种方法评价量表的效标效度.结果表明,QOL-HBV量表的SF维度与SF-36量表中的除VT外的各维度具有相关性,但与MH维度的值小于0.4.在典型相关分析中得到SF-36量表的第一对典型变量主要反映PF、RP、BP、GH、SF和RE等6个维度,QOL-HBV量表的第一对典型变量主要反映SF、M F和PF等3个维度.典型相关分析能够得到和简单相关分析一样的结论,但比简单相关分析提示更多的信息.     

因子分析法在评价各省市优劣势方面的应用

以全国31个省、直辖市、自治区为研究对象,用因子分析法分析了各省市的优劣势,并给出了一些地区增强自主创新能力的建议。