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.     

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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     

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.     

A bistatic SAR mission for earth observation based on a small satellite

The authors present a new scientific space mission consisting of a satellite carrying a receiving- only SAR which receives the signal transmitted by the ENVISAT-1 SAR. The integration of ENVISAT-1 SAR and bistatic radar data offers an improved potentiality of surface classification, three-dimensional observation, and the opportunity of advanced scientific experiments in the field of bistatic scattering. The small satellite nominal orbit and the attitude manoeuvres are designed in order to maintain an adequate overlap between the two radar swaths along the whole orbit, taking into account the ENVISAT-1 attitude and pointing. A preliminary satellite design (2-year lifetime) is then performed to evaluate the orbit decay and to determine the appropriate orbit manoeuvres (every 4 days) to control the satellites relative phase. The numerical simulation shows that a spacecraft of about 584kg is able to meet the mission requirements.     

GPS based onboard and onground orbit operations for small satellites

In extension to common applications such as groundtrack displays and antenna steering, the SGP4 orbit model is proposed for operational orbit determination in small satellite missions. SGP4 is an analytical orbit model for Low-Earth orbiting satellites that is widely used for the propagation of NORAD twoline elements. Twoline elements may hence be generated completely independent of NORAD. Their use as exclusive source of orbital information simplifies the operations concept and reduces mission costs through the extensive use of existing low-cost mission support software. Due to small computer resource requirements of 8–10kByte, the SGP4 model may also be applied for onboard orbit computations making use of e.g. a 80186 processor, thus ensuring full compatibility of ground-based and onboard operations. The proposed approach is particularly suited in combination with a space-borne GPS receiver, were the C/A-code navigation solutions are treated as measurements that are adjusted in a least-squares sense using the SGP4 model. As consequence, inherent drawbacks of the pure navigation solutions such as data gaps and scatter as well as limited velocity accuracy are avoided, while the operational navigation activities are kept at a minimum. The feasibility of the concept is illustrated based on real GPS navigation data from the TOPEX/Poseidon and the MIR space station with an inherent data quality of 50–100 m. It is shown that 3 hours of data within a 4 day period are sufficient to keep the position error within 4 km, that is considered sufficient for most applications.     

k-ε-g紊流燃烧模型数值研究

本文对k-ε-g紊流燃烧模型中模型系数C_R,C_(g1),C_(g2)的选定和计算浓度脉动均方值g的不同方法进行数值研究。计算结果表明模型系数值的选定直接与化学反应速率有关,而其中C_R影响最大。g的计算虽然可有不同方法,而其中微分方程求解最佳。并用实验数据来验证计算结果。     

8mm衰减标准装置

对8mm衰减标准装置的工作原理、系统设计、主要技术特点、误差分析等进行了详细介绍,并附有测试和分析数据。该装置达到了80dB的量程、全频段和±0.003dB/10dB的准确度。     

对转桨推进型鱼雷有动力影响研究

为使国内具备鱼雷有动力风洞试验能力 ,通过设备研制和对转桨推进型鱼雷性能研究试验表明 :一是动力对姿态导数影响达 40 % ,效率导数一般下降 1 0 %～ 1 5 % ,设计单位应重视上述特性对鱼雷航行与机动特性的影响 ;二是对转桨对雷体稳定性作用值得高度重视 ,传统认为对转桨是鱼雷辅助稳定装置的设计思想应有所调整 ,尤其对机动性要求高的鱼雷。