CORRECTED PROOF OF A THEOREM CONCERNING A CONJECTURE OF SINGH

A theorem concerning a conjecture of Singh is formulated in[2].But the argumentin [2] contains a serious gap which is in fact the essential point of the proof.A correct proofis presented here.     

富宁“红苗”语言失传引发的思考

民族语言是一个民族的重要特征,是一个民族区别于其他民族的根本标识.一个民族出现语言失传,说明这个民族已经被完全同化.因此,做好一个民族的语言传承工作,对长期保留此民族的完整性具有十分重要的意义.     

高校学生的自留风险与投保偏低原因探析

高校对学生平安保险是自留风险还是投保保险，应慎重选择，自留风险与投保学生各有利有弊，但投保偏低不利地学生完成学业，投保偏低的原因是值得探讨的问题。     

Pre-assessment on the loss and impact caused by large-scale flood disasters

Through intensive studies, we have established an index system for evaluating the loss and impact caused by large-scale flood disasters, and constructed a methodological system for pre-assessing the loss and impact caused by large-scale flood disasters. Through numerical simulation, submerged characteristics of large-scale flood can be determined. According to the characteristics of spatial corresponding distribution between land-use types and types of disaster-affecting subjects, we have realized spatialization for social and economic statistic data, and have completed spatialization evaluation on the loss and social impact caused by large-scale flood disasters using the spatial analytical function of GIS software. It is possible that large-scale flood can occur in the lower Yellow River. Flood management requires pre-assessment on the loss and impact caused by flood disasters. Nevertheless, there is no appropriate pre-assessment method for the lower Yellow River at present. By imitating the flood happened in Yuanyang, the north bank of the lower reach of Yellow River in 1958, we did pre-assessment on the loss and social impact caused by the overflow flood. We found that this method can be used to predict the types, quantity and spatial distribution of economic loss caused by large-scale flood disasters. This method can determine population affected by disasters and degree and spatial distribution of disasters. Indirect loss can be predicted as well using this method.In general this method can meet theneeds of regions affected by flood for planning and making decisions in fighting floods and reducing loss.     

国有企业税务筹划探析

论述了税务筹划是一种合理合法的预先筹划,是实现眼前利益和长远利益的结合,从而谋求纳税人最大的经济利益。     

出口骗税与稽查博弈分析

研究税务机关和出口公司之间就出口骗税所进行的双人博弈的若干模型，探讨各模型的均衡解，结果表明：在对税务机关无激励的情况下，对骗税公司课征罚款的威胁不能阻止外贸公司骗税；而课征罚款与对税务机关的激励相结合，可以部分地抑制或减少出口骗税，但却不能根除骗税．     

企业税收筹划方法的选择

税收筹划是企业运用各种合理、合法手段 ,以期节省税收成本 ,实现收益最大化的经济行为。本文探讨了企业生产经营、投资理财过程中税收筹划的不同方法 ,并提出可供纳税人相机抉择的政策性建议。     

微带和鳍线导体损耗的全波分析

在微带和鳍线的直线法分析理论的基础上，提出了一种计算由金属屏蔽和导体条带表面阻抗引起的导体损耗的方法。导出了计算公式。比较了用本方法算得的和实际测得的微带导体损耗，还比较了用本方法和谱域法算得的鳍线导体损耗。结果的良好一致性证明了这一方法的有效性。     

晶闸管通态电流额定中LZR参数的确定

本文从晶闸管器件的平均功耗角度出发,找出了一重要参数LZR,即与各种电流波形相对应的稳态热阻,并给出了确定该参数的计算机程序。使得工程技术人员只要知道晶闸管器件的平均功耗,便可确定相应的元件结温升及电流额定值,具有很高的实用价值。这对于元件结温测试及任意电流波形下元件全面积与非全面积开通时通态电流额定,具有重要意义。