从传统廉政文化渊源谈为政之德

“廉”作为对为政道德的基本规定而具有其伦理价值的合理性。作为一种道德活动,“廉”已存在于原始社会末期;作为一种为政文化意识的觉醒,“廉”德发端于西周时期,周初“六廉”的提出,是这种廉政文化意识觉醒的标志。春秋战国时期各派思想家对“廉”作出了不同侧重的发挥。传统廉政文化在中国封建社会得到了广泛继承和弘扬。廉政,一直是中国共产党人不懈努力的价值追求。为政之德,以廉为本。这是中国共产党加强执政能力建设、保持共产党员先进性的根本所在。     

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.     

日本人的“ラち”、“そと”意识与日语的时态转换

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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。     

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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。     

ROLE OF α-PSEUDO-UNIVEX FUNCTIONS IN VECTOR VARIATIONAL-LIKE INEQUALITY PROBLEMS

In this paper, we introduce a new class of generalized convex function, namely, a-pseudounivex function, by combining the concepts of pseudo-univex and α-invex functions. Further, we establish some relationships between vector variational-like inequality problems and vector optimization problems under the assumptions of α-pseudo-univex functions. Results obtained in this paper present a refinement and improvement of previously known results.     

科学设置日语课程,提高教学效果——对应届毕业生日语教学调查分析

前不久,笔者对我院即将毕业的第一届科技日语专业学生进行了一次问卷调查,旨在掌握、了解首届学生的学习状况,提高教学质量和效果,满足社会和学生的需求。该文针对教学存在的问题进行了分析研究,并提出了改进措施。