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.     

基于模糊数学的塑烧板除尘计算机控制系统

介绍了塑烧板除尘器的系统总体结构和工作原理,阐述了模糊控制模型的建立。     

营销支撑平台现状及其发展

分析了目前营销支撑平台的发展现状,针对存在问题和经营、管理、运行效率方面的要求,从闭环式方案定制系统、系统化支撑程序设计、优惠处理模型优化3个方面探讨了营销支撑平台的发展方向。     

基于时态关系模型的儿童保健系统的设计研究

根据当前时态数据模型的理论,为儿童保健管理信息系统建立了一个可行的时态关系模型,并对系统中的查询做了简单的描述,最后分析了这种建模方法的优缺点.     

A Brief Discussion on Streaming Teaching for Non-English Majors in Vocational & Technological Colleges

Streaming teaching is adopted gradually for non-English majors in some vocational & technological colleges,and in this thesis the advantages and problems of the method are discussed according to the teaching practice.Furthermore,as a consideration of the streaming teaching,much more progress is expected to be made in the future English teaching with the help of the thesis.     

A Digital Right Management Model for Distribution of Digital Audiovisual Content

0 IntroductionDue to the success of Internet technology and the emer-gence of wide band network,downloading encoded dig-ital audiovisual content files via HTTP,FTP,etc ,had gainedfavor amongInternet users because of thei mmediate access todesired content . Digital Right Management (DRM) system,can satisfy the content provider by encrypting digital audiovi-sual content andli miting access to onlythose people who haveacquired a proper license to play backthe content[1].DRMas defined bythe …     

考虑调整成本的Jorgenson投资模型

本文将资本存量的调整成本引入到Jorgenson投资模型，以说明资本存量是如何调整达到最优资本存量的问题。     

300 MN水压机垫板组力学行为规律研究

针对巨型水压机多层垫板组力学行为的多维非线性特征,本文应用作者开发的多体接触有限元程序,分析了300MN水压机垫板组力学行为规律,揭示了垫板组加载方式为几何空间状态与力学行为的相关性,说明了垫板组异常变形机制,提出了垫板组设计和使用的几点准则。     

部分线性模型的渐近性

考虑Ｙｉ＝Ｘ＾ｔｉβ＋ｇ（ｔｉ）＋εｉ，１≤ｉ≤，忱里Ｘｉ是一固定设计点列，ｔｉ是独立同分布随机变量并且服从［０，１］上均匀分布。     

砼强度准则在井壁结构中的应用研究

本文根据井壁结构模型试验结果,对目前具有代表性的复杂应力状态下的砼强度准则进行了分析和对比,找到了一种比较适合于井壁结构的砼强度准则,从而为井壁结构承载能力的合理计算提供了理论基础.