衍生金融工具对传统会计的冲击

衍生金融工具应运而生，但却无法在传统会计信息系统中反映，致使投资者在会计信息的占有与使用上严重不对称，无法作出最优决策。本文围绕衍生金融工具对传统会计要素、会计确认标准、会计计量基础以及会计报告的冲击，提出了基本的应对措施。     

Autonomous navigation using the TDRSS Onboard Navigation System (TONS)

The National Aeronautics and Space Administration (NASA) Goddard Space Flight Center (GSFC) is currently developing a Tracking and Data Relay Satellite (TDRS) System (TDRSS) Onboard Navigation System (TONS) to provide onboard knowledge of highly accurate navigation products autonomously to users of TDRSS. The TONS I operational system processes Doppler data derived from scheduled forward-link S-band services to provide onboard orbit and frequency determination and time maintenance. TONS I is implemented using a stable onboard frequency reference, a Doppler measurement capability in the user transponder, and onboard navigation/signal acquisition software. The success of the TONS experiment (1992/1993), which was implemented on the Explorer Platform/Extreme Ultraviolet Explorer (EP/EUVE) spacecraft, demonstrated the flight readiness of TONS I. TONS II-A provides the user with additional Doppler data derived from an S-band beacon signal, available approximately 80 percent of the time. This paper describes the TONS operational capabilities, configurations, and expected performance.     

The X-ray properties of normal galaxies

An extensive program to study nearby normal galaxies was carried out by various observers using the imaging instruments on the $\text{Einstein}$ Observatory; more than 50 such galaxies were detected with 0.5 – 3.0 keV luminosities ranging from 2 × 10³⁸ ergs s^?1 to 3 × 10⁴¹ergs s^?1. The X-ray luminosity of normal galaxies is ~2 × 10^?4 of the optical luminosity and shows no strong correlation with morphological type. For the nearest galaxies, (the Large and Small Magellanic Clouds, M31 and M33,) studies, performed with the Observatory, were comparable to the $\text{Uhuru}$ survey of the Galaxy. Approximately 30 new SNR were recognized in the Magellanic Clouds as a result. Over 90 sources were detected in M31 of which at least 20 are identified with globular cluster. The numbers of luminous (>10³⁷ ergs s^?1) sources detected in the nearest galaxies per unit mass are similar to that found in our own galaxy. Individual X-ray sources in the arms of nearby spirals can be very luminous; seven with luminosities in excess of 10³⁹ergs s^?1 have been discovered. The nuclei of some, but not all, normal galaxies are luminous X-ray sources; X-ray activity is not presently predictable from the radio or optical properties of the nucleus.     

战斗机滚转姿态快速性研究

介绍了战斗机中等幅度滚转姿态快速性的定义，应用欧拉法对19种飞机构形的滚转快速性进行了仿真计算．其结果与地面模拟战斗机攻击机动试验相比较，表明滚转姿态快速性与滚转模态时间常数、滚转操纵效能、副翼操纵速率和控制系统增益等飞行品质要求密切相关，飞行品质标准MIL—STD—1797没有完全涵盖中等幅度滚转姿态变化的要求。     

"中为洋用"的《花木兰》

<花木兰>(Mulan)是美国迪士尼1998年6月推出的一部动画片.2005年初,迪士尼又推出了<花木兰2>(Mulan 2),两部动画片故事情节既独立又衔接,故事的叙述以木兰和李翔的美满结合落下帷幕.迪士尼动画公司对中国的<木兰诗>进行了深入的挖掘,使木兰以坚强、英勇、机智、可爱、活泼、聪明、调皮的全新形象走入观众的心中,迪士尼以中国传统文化与现代文化、东方价值观与西方价值观兼容并蓄的二度创作使<花木兰>"中为洋用".     

国产数控机床动态精度技术现状与对策

高档数控机床是支撑航空、航天及能源工程等领域零件加工的关键装备.当前我国已经可以设计和制造各种结构型式的高档数控机床,但是机床的性能与国外先进产品相比仍然存在一定差距,其中高速下的动态误差大是主要差距之一.将动态误差定义为进给轴执行器末端位置相对于指令位置的偏差,并划分为闭环内动态误差和闭环外动态误差两部分.以某国产数...     

月球立方星姿态控制系统的初步设计与测试

立方星是一种模块化的微小卫星,在科学探测与专业人才培养等方面具有重要意义。针对目前立方星任务逐渐从近地轨道向深空扩展的发展趋势,以立方星月球深空任务为背景,利用商业器件设计并实现了初步的立方星姿态控制系统,以及姿态控制系统所必需的结构、电源、计算机等立方星子系统,同时给出了姿态测试平台的设计方案及其硬件实现。在所搭建硬件平台上,通过测量飞轮控制器的阻尼系数,对控制模型进行参数辨识与标定,获得了与数值仿真一致的实物测试结果。针对姿态控制系统设计了PD控制律,并在控制实验中实现了至任意姿态角的机动控制。     

基于全局稀疏地图的AGV视觉定位技术

为了实现自动导引车（AGV）在复杂工业环境下的高精度定位,克服环境变化给定位带来的影响,提出了基于全局稀疏地图的视觉定位方法。首先,设计了大容量二维编码点,作为人工路标铺设在工业环境的地面;然后,基于一种四边形识别算法,在复杂工业环境中准确分割和识别二维编码点;最后,利用二维编码点提供的编码信息,鲁棒匹配图像中的特征点,并以此为基础,使用一种分参数块优化的三维重建策略,实现了工业环境的大规模地图构建,为AGV视觉定位提供了一种稀疏电子地图。AGV视觉的定位通过匹配车载视觉传感器图像中的特征点和稀疏电子地图实现。停车重复定位精度小于0.5 mm,角度偏差小于0.5°,轨迹平均位移误差小于0.1%。实际应用结果表明,该方法能在复杂工业环境中实现AGV视觉的定位,定位的速度和精度方面都满足工业应用的要求,为AGV的视觉定位提供了新的思路。      

低速溅射小行星表面采样的动力学仿真

开发了适用于小行星环境的大规模三维离散元程序DEMBody,针对低速射弹溅射表层风化层的小行星采样方案,仿真了相同质量不同形状的射弹在微重力环境下垂直射入颗粒床的过程,研究了溅射物质在采样器中的运动历程及最终收集质量与射弹形状的关系。结果表明,90°锥形射弹的采样效率最高。     

A multi-aircraft conflict detection and resolution method for 4-dimensional trajectory-based operation

Conflict Detection and Resolution(CDR) is the key to ensure aviation safety based on Trajectory Prediction(TP). Uncertainties that affect aircraft motions cause difficulty in an accurate prediction of the trajectory, especially in the context of four-dimensional(4D) Trajectory-Based Operation(4DTBO), which brings the uncertainty of pilot intent. This study draws on the idea of time geography, and turns the research focus of CDR from TP to an analysis of the aircraft reachable space constrained by 4D waypoint constraints. The concepts of space–time reachability of aircraft and space–time potential conflict space are proposed. A novel pre-CDR scheme for multiple aircraft is established. A key advantage of the scheme is that the uncertainty of pilot intent is accounted for via a Space-Time Prism(STP) for aircraft. Conflict detection is performed by verifying whether the STPs of aircraft intersect or not, and conflict resolution is performed by planning a conflict-free space–time trajectory avoiding intersection. Numerical examples are presented to validate the efficiency of the proposed scheme.