浅析资产减值准备与利润操纵

资产减值准备的计提对提高会计信息质量起着十分重要的作用,但在计提的过程中,利用减值准备进行利润操纵已成为我们必需解决的问题.本文将上市公司分为亏损和盈利两类,通过对上述上市公司利用资产减值准备操纵利润的现象透析,指出上市公司频繁利用资产减值造假的原因,并提出在现阶段有效防止上市公司利用资产减值准备造假的对策.     

基于等效电路模型与CDKF的锂离子电池荷电状态(SOC)估计

锂离子电池在社会生产各领域应用广泛,由于其复杂的电化学系统,状态检测难度较大,给供电保障带来不利影响.结合Thevenin等效电路与中心差分卡尔曼滤波法(CDKF),构建了一种聚合物锂离子电池的荷电状态(SOC)估计模型.MATLAB仿真验证表明,该模型能有效防止安时计数误差累积,电池SOC估计误差不超过5%.     

不同强度磁暴期间热层大气密度响应特征分析

利用CHAMP卫星数据，对2002-2008年12个不同强度磁暴事件期间的热层大气密度变化特征进行分析，并研究对应磁暴期间大气模式NRLMSISE-00分布特征.结果表明，大磁暴期间日侧大气密度峰值从高纬到低纬的时间延迟为2h，中小磁暴期间的延迟时间为3～4h；春秋季暴时大气密度分布基本呈南北对称分布，而夏冬季大气密度的分布是夏半球大于冬半球，春秋季暴时大气密度大于夏冬季；NRLMSISE-00大气模式得到的热层大气密度很好的体现了半球分布以及季节分布的特征，但模式模拟结果偏小；Dst指数峰值比ap指数峰值更能反应大气密度的变化情况.      

NVNA谐波相位检验件设计及定标

本文介绍了一种用于检验非线性网络分析仪谐波相位指标的检验件设计方法，并搭建了基于实时示波器的测量系统对谐波相位进行定标。通过高速实时示波器对检验件的输出信号进行采样，利用傅立叶变换提取谐波相位信息。为了得到高准确度的测量结果，采用去缠绕、最小二乘等算法对相位结果进行优化处理。实验结果表明，该方法可以作为NVNA谐波相位指标的验证手段对NVNA的谐波相位进行验证。     

Generalized Kutta–Joukowski theorem for multi-vortex and multi-airfoil flow with vortex production——A general model

By using a special momentum approach and with the help of interchange between singularity velocity and induced flow velocity, we derive in a physical way explicit force formulas for twodimensional inviscid flow involving multiple bound and free vortices, multiple airfoils, and vortex production. These force formulas hold individually for each airfoil thus allowing for force decomposition, and the contributions to forces from singularities(such as bound and image vortices,sources, and doublets) and bodies out of an airfoil are related to their induced velocities at the locations of singularities inside this airfoil. The force contribution due to vortex production is related to the vortex production rate and the distance between each pair of vortices in production, thus frameindependent. The formulas are validated against a number of standard problems. These force formulas, which generalize the classic Kutta–Joukowski theorem(for a single bound vortex) and the recent generalized Lagally theorem(for problems without a bound vortex and vortex production) to more general cases, can be used to identify or understand the roles of outside vortices and bodies on the forces of the actual body, optimize arrangement of outside vortices and bodies for force enhancement or reduction, and derive analytical force formulas once the flow field is given or known.     

行星着陆大气进入段自适应滑模抗扰控制方法

针对行星探测器着陆过程可能存在的干扰影响着陆精度问题，提出了一种抗干扰控制方法。首先建立行星探测器着陆控制模型，利用非线性干扰观测器实现对系统外部干扰的估计；在此基础上提出一种自适应滑模控制律，使得系统状态快速收敛到平衡点附近。最后，将该方法应用于火星着陆场景进行仿真。结果表明，提出的自适应滑模控制方法能够在未知扰动存在的情况下，有效实现行星探测器安全着陆，提高着陆任务的成功率。     

Space Weather Service for Chinese Space Science Satellites

Strategic Priority Research Program on Space Science has gained remarkable achievements. Space Environment Prediction Center (SEPC) affiliated with the National Space Science Center (NSSC) has been providing space weather services and helps secure space missions. Presently, SEPC is capable to offer a variety of space weather services covering many phases of space science missions including planning, design, launch, and orbital operation. The service packages consist of space weather forecasts, warnings, and effect analysis that can be utilized to avoid potential space weather hazard or reduce the damage caused by space storms, space radiation exposure for example. Extensive solar storms that occurred over Chinese Ghost Festival (CGF) in September 2017 led to a large enhancement of the solar energetic particle flux at 1 AU, which affected the near Earth radiation environment and brought great threat to orbiting satellites. Based on the space weather service by SEPC, satellite ground support groups collaborating with the space Tracking, Telemetering and Command system (TT&C) team were able to take immediate measures to react to the CGF solar storm event.      

航空发动机转子挤压油膜阻尼器设计方法

将挤压油膜阻尼器设计与转子动力学设计相结合,建立了航空发动机转子挤压油膜阻尼器设计方法和设计流程.转子参数为转子阻尼、临界转速配置、最大不平衡量、转子振动峰值,以及支承外传力等,挤压油膜阻尼器设计参数为轴颈偏心率、油膜半径间隙、油膜长度和鼠笼刚度.设计目标是控制转子临界峰值和支承外传力.其中转子阻尼与最大不平衡量为挤压油膜阻尼器设计的关键参数.利用一实验器,对该设计方法进行了数值仿真和实验验证,结果表明:转子振动响应临界峰值减振比例可达60%以上,说明所建立的设计方法是正确有效的,可为挤压油膜阻尼器设计提供指导.      

Long-term evolution of Galileo operational orbits by canonical perturbation theory

Galileo operational orbits are slightly affected by the 3 to 5 tesseral resonance, an effect that can be much more important in the case of disposal orbits. Proceeding by canonical perturbation theory we show that the part of the long-term Hamiltonian corresponding to the non-centralities of the Earth's gravitational potential can be replaced by an intermediary that shows the pendulum dynamics of the 3 to 5 tesseral resonance problem. Inclusion of lunisolar perturbations requires a semi-analytical integration, which is compared with the corresponding results from the well-established Draper Semi-analytical Satellite Theory.     

雅安地震房屋倒损情况遥感影像解译

遥感作为快速、大范围获取灾害信息的一种重要手段,在重特大自然灾害监测评估中,发挥着巨大作用,尤其是在地震中,被用于监测灾害范围和房屋、生命线、基础设施、土地资源等实物量的受灾情况,以及滑坡、泥石流等次生灾害发生、发展情况。在2013年四川雅安"4·20"强烈地震中,利用震后获取的高分辨率遥感影像,在高分辨率遥感本底库支持下,分析当地房屋建筑倒损状况,从房屋轮廓、废墟或瓦砾和房屋屋顶呈现的几何和辐射形态特征等方面,建立震害房屋受灾解译标志,准确描述受损房屋特征,与输入的高分辨率震害房屋样本库进行对照,通过专家的研判与辨别,可有效指导房屋受灾遥感解译过程。