中华传统家庭美德视域的个人所得税改革——我国香港特区薪俸税及个人入息课税的启示

我国现行个人所得税欠缺尊老孝亲、夫妻和睦、父爱母慈和兄友弟恭等中华传统家庭美德元素,不利于助推家庭文明建设。我国香港特区薪俸税及个人入息课税蕴涵了尊老孝亲、夫妻和睦、父爱母慈和兄友弟恭等中华传统家庭美德元素,对我国个人所得税改革具有极大启示。为更好地弘扬中华传统家庭美德,我国应改革现行个人所得税,使之融入中华传统家庭美德元素,从而助推家庭文明建设。

新加坡终身入息计划对我国社保制度的启示

新加坡终身入息计划(CPF Lifelong Income Scheme)于2009年设立,是政府主导的唯一终身年金计划,力图为退休的新加坡公民和永久居民提供每月支付的生活费。该计划基于特殊的历史背景,为参保人提供了多种领取方式,特色鲜明。我国的社会发展以及人口老龄化程度和新加坡有一些相似的地方,分析研究其终身入息计划,能够为我国社保制度的发展提供一些的启示。

香港个税征收模式对内地个税改革的借鉴意义

个人所得税法自1980年施行以来,在调节收入分配、组织财政收入等方面发挥了积极作用。近年来,随着社会经济形势发展变化,现行个人所得税制逐渐暴露出一些问题,有改革的必要性和迫切性。香港特区在个税征收方面相对内地具有很多优点,值得内地个税改革借鉴。

香港1998年至1999年度政府财政预算案

香港１９９８年至１９９９年度政府财政预算案■蔡大维财政司司长曾荫权于２月１８日在香港临时立法会宣读１９９８至１９９９年财政年度政府财政预算案。这个回归后第一个预算案主题为“利民纾困，自强不息”。今次预算案建议了多项减税措施，是香港历史上最大的减税方案...

Limited feedback SDMA schemes based on statistical CSI

This paper investigates the multi-beam selection algorithms for transmit correlation channels by using statistical channel state information （SCSI） and instantaneous channel state information. Unlike the conventional codebook-based transmission scheme, the proposed multi-beam selection with the single channel quality indicator （CQI） feedback （MBS- SCF） algorithm determines the preferred beam vector by exploiting the SCSI and only feeds back CQI at each timeslot. The performance of the MBS-SCF algorithm is nearly the same as that of the conventional scheme. In order to further improve the average sum rate, a novel multi-beam selection with the dual CQIs feedback （MBS-DCF） algorithm is proposed, which determines dual preferred statistical eigen- directions and feeds back dual CQIs at each timeslot. The theoretical analysis and simulation results demonstrate that the MBS-DCF algorithm can increase the multiuser diversity and multiplexing gain and exhibits a higher average sum rate.

香港的税收制度

香港的税收制度香港税法概述香港政府早在１９４５年就有对物业使用人征收差饷税的法律规定，并于１９４７年通过立法首次将所得税引进香港。１９４７年颁布的《香港税务条例》（以下简称《条例》）和《税务规则》是香港税收立法从简单到复杂，从单一的税种立法到综合性税...

税税平安

税税平安美国／吴玲瑶ＴＡＸ这个字是来自拉丁文的ＴＡＸＡＲＥ．意思是一碰就痛的意思。许多人的确是一碰到税表就头痛，那么复杂的表格，不知从何填起，还一直偷偷怀疑，那报税的１０４０表格是不是会使实验室的老鼠致癌？填入息税所花的心思，比去赚那些钱还麻烦，其中...

美国华人生意难做

西方各国经历自第二次世界大战以来最严重的经济衰退。美国到现今为止,仍执世界经济牛耳,其经济之盛衰,对其他国家都有直接和间接的影响。笔者旅居美国20年,亲身体验美国的经济脉搏,在此谈谈美国近年经济衰退的原因和展望美国的消费前景。

Optimal configuration of firewall, IDS and vulnerability scan by game theory

The integrated linkage control problem based on attack detection is solved with the analyses of the security model including firewall, intrusion detection system （IDS） and vulnerability scan by game theory. The Nash equilibrium for two portfolios of only deploying IDS and vulnerability scan and deploying all the technologies is investigated by backward induction. The results show that when the detection rates of IDS and vulnerability scan are low, the firm will not only inspect every user who raises an alarm, but also a fraction of users that do not raise an alarm; when the detection rates of IDS and vulnerability scan are sufficiently high, the firm will not inspect any user who does not raise an alarm, but only inspect a fraction of users that raise an alarm. Adding firewall into the information system impacts on the benefits of firms and hackers, but does not change the optimal strategies of hackers, and the optimal investigation strategies of IDS are only changed in certain cases. Moreover, the interactions between IDS ＆ vulnerability scan and firewall ＆ IDS are discussed in detail.

Embedding Sign Representation in Mobile Phones to Assist Disabled

Sign Writing, a writing system for sign language, is becoming a useful and convenient communication aid for people who are deaf. Principally, people who are deaf find it difficult to communicate with the hearing community and due to recent technological advancement they communicate amongst themselves and with the hearing community via text messaging on mobile phones. Existing messaging function is limited to writing based on the Roman alphabets or pictographic languages like Mandarin; writing in signs is deemed to be deficient in a mobile context. Hence, the aim of this paper is to examine the feasibility of writing and reading text messages in signs as an alternative communication mean besides Short Messaging Service （SMS）. Initial experimental results have significantly exemplified that sign writing gains well acceptance and is preferred among the hearing-impaired community to communicate within or between the hearing communities.

An Improved Semi-Orthogonal User Selection Algorithm Based on Condition Number for Multiuser MIMO Systems

In Multiple-Input Multiple-Out （MIMO） systems, the user selection algorithm plays an important role in the realization of multiplexing gain. In this paper, an improved Semi-orthogonal User Selection algorithm based on condition number is proposed. Besides, a new MIMO pre- coding scheme is designed. The proposed SUS- CN （SUS with condition number） algorithm outperforms the SUS algorithm for the selection of users with better matrix inversion property, thus a higher information rate for selected user pair is achieved. The designed MIMO precoding matrix brings benefits of the power equality at transmitted terminals, the limited dynamic range of the power over time, and a better power efficiency. The simulation results give the key insights into the im- pact of the different condition number value and users on the sum-rate capacity.

Reservoir Inflow Estimation Using Remote Sensing, GIS and Geosimulation

RS （remote sensing） applications to hydrological problem solving have successfully transitioned from being experimental to operational in the last couple of years, and information gathered through these technologies can facilitate water resource procedures. Patterns from RS imagery can be translated into a deterministic distribution of input data over a wide area on a pixel-by-pixel basis. This paper presents the implementation of different methodologies of integrating satellite-derived information from RS, and GIS （geographic information system） visualization and simulation capabilities in improving hydrologic estimation processes.

Relaying Strategy Based on Estimated Information for Multi-Antenna Cooperative Networks

A sphere-based list forwarding scheme for multiple-input multiple-output(MIMO) relay networks is proposed and analyzed. Firstly, an estimate forwarding(EF) method is proposed, which forwards the minimum mean squared error(MMSE) estimate of the source data to the destination. Since it performs like amplify-and-forward(AF) and decode-and-forward(DF) for the low and high signal-to-noise ratio(SNR) regions, respectively, the EF relay thus outperforms conventional AF and DF across all SNRs without the need for switching algorithms for different SNRs. Because computational complexity is however high for relays with a large number of antennas(large MIMO) and/or high order constellations, list EF for large MIMO relay networks is proposed. It computes a list sphere decoder based MMSE estimate and retains the advantages of the exact EF relay at a negligible performance loss. The proposed list EF could offer a flexible trade-off between the performance and computational complexity.

Dynamically Authorized Role-Based Access Control for Grid Applications

Grid computing is concerned with the sharing and coordinated use of diverse resources in distributed “virtual organizations”. The heterogeneous, dynamic and multi-domain nature of these environments makes challenging security issues that demand new technical approaches. Despite the recent advances in access control approaches applicable to Grid computing, there remain issues that impede the development of effective access control models for Grid applications. Among them there are the lack of context-based models for access control, and reliance on identity or capability-based access control schemes. An access control scheme that resolve these issues is presented, and a dynamically authorized role-based access control (D-RBAC) model extending the RBAC with context constraints is proposed. The D-RABC mechanisms dynamically grant permissions to users based on a set of contextual information collected from the system and user’s environments, while retaining the advantages of RBAC model. The implementation architecture of D-RBAC for the Grid application is also described.

Design and Implementation of Not So Cooperative Caching System

Not So Cooperative Caching(NSCC) considers a network comprised of selfish nodes; each is with caching capability and an objective of reducing its own access cost by fetching data from its local cache or from neighboring caches. These nodes would cooperate in caching and share cached content if and only if they each benefit. The challenges are to determine what objects to cache at each node and to implement the system in the context of Information Centric Networking(ICN). This work includes both a solution for the NSCC problem and a design and implementation of an NSCC system in Named Data Networking(NDN), a large effort that exemplifies ICN. Our design applies NDN synchronization protocol to facilitate the information exchange among nodes, adopts group key encryption to control data access within the NSCC group, and offers an error checker to detect error events in the system. Our approach is validated by deploying the system we developed on Planet Lab.

Earnings disaggregation and analysts＇ forecasts

Accounting concepts dictate that separately disclosed components should contain separate useful information. This paper examines the relations between income statement components and analysts＇ earnings forecasts and forecast errors. Regressions explaining earnings forecasts using earnings components provide a better fit than regression using just aggregate income to explain forecasts. We interpret this as consistent with the hypothesis that analysts use incremental information in components not available in aggregate income. However, additional tests based on predictability of forecast errors indicate that analysts do not incorporate all information available in components into earnings forecasts. In addition, this inefficiency appears to increase at longer forecast horizons.

A Limited Feedback Transmission Scheme Based on MS Compensation in the 3D MIMO System

In a three-dimensional （3D） multiple- input multiple-output （MIMO） system, the base station can use both horizontal and vertical spaces, transmitting spatial beam to users more accurately. This system has caught the attention of researchers in recent years. The existing research on the 3D MIMO technology is based on the assumption that the base station can acquire the ideal channel state information （CSI）, which is not actually the case in real systems. Therefore, this paper introduces a limited feedback transmission scheme based on mobile station （MS） compensation in the 3D MIMO system. In this scheme, the vertical antenna gain of the 3D MIMO system compensation is assigned to the MS. Two CSI-RS ports are configured at the base station, omnidirectional CSI-RS port and partial CSI-RS port. The MS can calculate the horizontal CSI and the vertical beam gain according to omnidirectional CSI-RS port and partial CSI- RS port, respectively. Partial CSI-RS resources are used to calculate the channel after being weighted by the vertical beam vector, MS selects the optimal vertical precoding vector. Simulations show that compared with the reference strategy, the transmission scheme with limited feedback based on the MS compensation proposed in this article has more advantages. The average spectral efficiency of the system and the cell edge spectral efficiency can be greatly improved.

Multi-Level Cryptographic Functions for the Functionalities of Open Database System

The purpose of this paper is to design and implement a secure open database system for organizations that are increasingly opened up their information for easy access by different users. The work proposed some functionalities such as open password entry with active boxes, combined encryption methods and agent that can be incorporated into an open database system. It designed and implemented an algorithm that would not allow users to have free access into open database system. A user entering his password only needs to carefully study the sequence of codes and active boxes that describe his password and then enter these codes in place of his active boxes. The approach does not require the input code to be hidden from anyone or converted to place holder characters for security reasons. Integrating this scheme into an open database system is viable in practice in term of easy use and will improve security level of information.