数字参考咨询服务

文章着重论述了数字参考咨询服务中对用户分析的问题,并简要介绍了东莞图书馆参考咨询服务工作开展的情况。     

大学“通才教育”背景下《无机化学》教学改革探讨

无机化学是化学及相关专业的一门重要基础课。在通才教育背景下，如何深化无机化学教学改革？本文在教学理念、教学内容、教学方法和评价体系等四个方面进行了初步的探讨。     

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.     

两个动能耦合Morse振子系统的分岔现象

从两个未耦合的Morse振子出发,首先研究了两个动能耦合的Morse振子系统局域模区域内的分岔结构.发现对弱耦合参数δ,相空间中局域模谐振nm共存与系统能量ε通过不等式 √1/1-ε≥n/m≥√1- ε相关联.同时报导了对称伸缩本征模的分岔现象与能量及耦合常数的关系.在弱耦合参数δ下,在非常低的能量区域内,对称伸缩经历一个pitch-fork分岔.随后,局域模随能量的增加逐渐形成.对中等高能量ε,对称伸缩本征征模在耦合参数范围[-1,0]内由不稳定到稳定到不稳定等交替变化.     

提升普通高校学报影响力的措施和方法

分析了普通高校学报影响因子低、影响力小的原因,重点论述了提高普通高校学报被引频次、影响因子和影响力的措施和方法.     

论内含报酬率的几何解法

<正> 内含报酬率,又称内部报酬率,是指能使投资项目的预期现金流入量现值等于预期现金流出量现值的贴现率,即能使投资项目的净现值为零的贴现率。内含报酬率常可用于分析评价投资项目的可行性,以便进行投资决策。对于单一的投资方案,当内含报酬率高于企业的资金成本率时,可以考     

奇摄动非线性微分方程周期边值问题解的估计

本文考虑一类二阶非线性微分方程奇摄动周期边值问题。利用微分不等式技巧,不仅研究了解的存在性,而且还给出解及其导数的估计,从而提供了研究解的导数估计的一种方法。     

一类四阶线性双曲型方程的边值

考虑了一类四阶线性双曲型方程以特征线为数据支柱的边值问题，在支柱上给出了函数值或导数值，用迭代法讨论了问题的正规解或古典解。     

常系数非齐次线性递推式的显式解

应用生成函数的方法求出了常系数非齐次线性递推式的显式解。     

二维正态分布矩形区域概率质量的局部单调性

研究了二维正态分布矩形区域概率质量当矩形区域中心沿某特定方向平移时的局部单调性。同时给出了一簇矩形区域,其中任一矩形区域的概率质量对正态分布相关系数的绝对值具有局部单调性。