新会计准则对盈余管理的制约作用——基于上市公司年报的实证研究

在回顾盈余管理相关文献的基础上,阐述了新会计准则中各相关的具体准则对上市公司盈余管理制约作用的具体表现.然后选取上海证券交易所100家上市公司年报数据为样本,运用截面修正Jones模型进行实证分析,得出在盈余管理方面新会计准则较旧企业会计准则整体优越的结论.     

双主动交会远程导引方案建模与仿真

针对航天器双主动交会问题,以两航天器能量消耗之和最小为最优交会指标,建立了一种寻求远程导引可行飞行方案的算法模型,以满足远程导引对测控、日照和任务时间等要求。仿真结果表明,该算法可行。     

几种串行总线互连技术分析

随着计算机技术的发展,传统的并行总线已经不能满足日益增长的需求.简单介绍了新型的串行总线的一些特点、优势,并对现在几种流行的串行总线互连技术进行了比较分析,进行一些讨论.     

健美操教学中学生的情绪调控

健美操是以身体训练为基本手段，以有氧运动为基础达到增进健康、塑造形体和娱乐目的一项体育运动，通过对其健美操课调查研究和理论分析，对学生的“学”在健美操课教学过程中如何进行不同类型的心理调整和探讨，使学生的学习效果上了一个台阶，使掌握的程度又快又准。     

rom 15 sel

with primary goat embryonic fibroblast showed no difference from traditional feederlayer-based culture method used in mouse and human. The putative primary EG colonies were multilayer clumps ofcompact cel     

司马迁死因之谜新探

司马迁作为中国历史上伟大的史学家，其死因一直是千古之谜。是他杀还是自杀，从历史上的有关论述及当事人的思想性格等方面入手进行分析探究。     

计算机帧时间对半实物仿真的影响

半实物仿真试验中,要求计算机帧时间与计算积分步长相一致,但在实际试验中不容易精确地做到。本文分析了这种不一致给半实物仿真试验带来的影响,给出了解决的办法,文章中还给出了一实例来说明。     

Field formation around negatively biased solar arrays in the LEO-plasma

Heavy emission caused by impacting plasma ions results in a fast discharging effect of the initially large surface potentials on the dielectric solar cells. This eventually counteracts the energization process of the plasma ions to the cover glasses and leaves no significant electric fields. Thus, with an existing thermal plasma, electrons are again able to reach dielectric surfaces. Strong localized electric fields of the order of several 10 kV/cm form near the interconnector-cover glass interface.     

EUV emission from normal galaxies

Using data from the Wide Field Camera EUV all-sky survey, we have established upper limits to the EUV flux from a sample of 30 bright, nearby, non-active spiral galaxies. These galaxies were chosen to be those most likely to be detected in the EUV on the basis of (i) low interstellar absorption within our own galaxy, (ii) brightness in other wavebands, (iii) high star formation activity, and (iv) proximity. The derived EUV upper limits are restrictive, and establish for the first time that the EUV flux escaping from galaxies does not constitute a major component of their bolometric luminosity, and in particular that it cannot be the sink for the energy injected into the interstellar medium by supernova explosions, as had been suggested following the failure to detect this power in the X-ray band.     

发动机质心测试系统软硬件设计

介绍了发动机质心测试系统的基本构成以及其软硬件的设计实现.