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.     

天基激光移除空间碎片仿真平台研究与开发

为了从空间碎片和天基移除系统两方面分析激光驱动碎片变轨过程,优化移除任务规划和策略,基于真实的可观测空间碎片数据,设计并开发了一套天基激光移除空间碎片三维数值仿真平台。首先从总体设计出发,对三维数值仿真平台的需求分析、总体框架、模块功能进行了明确的描述。其次通过对激光驱动空间碎片变轨过程数学模型的分析,确定了各模块的具体实现方法。最后采用C++/Qt开发了三维数值仿真平台,通过仿真验证了设计平台的有效性。该仿真平台可用于不同天基平台和目标碎片的任务规划、碎片分布热点区域和航天器防护区域的方案设计及空间环境治理体系的优化设计。     

地球同步轨道星地量子信道特性研究

为了研究地球同步轨道量子密钥分发过程中星地量子信道特性，项目团队研制了搭载于实践二十卫星的极弱光偏振态分发设备，开展了地球同步轨道卫星与地面间光子偏振态的传输实验。实验时，星载偏振光分发设备根据遥控指令以50MHz频率驱动四个激光器出光，分发|0〉、|π/2〉、|π/4〉和|3π/4〉四种偏振态光子，经过长距离的空间传输后由地面站望远镜接收，最后由超导探测器探测。研究结果表明，地球同步轨道卫星到地面站的光学链路衰减约为100~110 dB，通道误码率约为2%~8%，满足量子密钥分发误码率的安全性要求。     

Ground experiments of Chang’e-5 lunar regolith penetrating radar

The Lunar Regolith Penetrating Radar (LRPR) is an Ultra-Wideband (UWB) array-based Ground penetrating radar (GPR) onboard the lander of Chang’e-5 (CE-5) mission. The primary scientific objectives of the LRPR are to probe the thickness and structure of lunar regolith of the landing site, and support the drilling and sampling process. In order to evaluate the performance of the LRPR, a series of ground experiments are performed using the LRPR prototype mounted on a CE-5 lander model. The performance of the LRPR is evaluated by comparing the experimental data with the simulated data. Data processing and imaging method are verified, and the interferences from the lander and other aspects are analyzed. The results of the ground experiments and simulation demonstrate that the LRPR is able to meet the design requirement of 2-m detection depth. They also indicate that the upper and lower interfaces of the stratified structure in the lunar regolith can be well distinguished by the LRPR when the dielectric constant difference is greater than 0.3, and the imaging effect of the location under the dense antennas is better than that of other positions. However, the identification capability of the LRPR to the independent blocky objects is relatively poor mainly due to the clutters caused by the lander, the sparsity of the antenna elements compared to the size of the basalt block, the limited aperture of the antenna array, and the tail of the transmitted waveform.     

电动式磁悬浮动量球电磁场耦合分析

本文针对电动式磁悬浮动量球(Electrodynamic suspension reaction sphere, EDSRS)的电磁场耦合进行分析，采用定子绕组的感应电动势评判耦合强度，提出了耦合强度评判指标，作为EDSRS的结构设计约束，以降低电磁场耦合的影响。首先，结合EDSRS的具体结构特点，对多定子之间的电磁场耦合问题进行分析，采用定子电磁场在另一个定子绕组中产生的感应电动势评判耦合强度。然后，对感应电动势产生规律进行分析，提出了耦合强度评判指标，并基于所提评判指标，建立了耦合约束验证流程，作为EDSRS的结构设计约束，最后，通过有限元仿真和实验验证了上述电磁场耦合分析。     

Parametric Modeling of Circuit Model for AC Glow Discharge in Air

In the parametric modeling of the circuit model for glow discharge in air,a new method for the design of glow discharge circuit model is presented.The new circuit model is an important reference for the design of plasma power supply,the simulation of glow discharge plasma actuator and the simulation of glow discharge plasma anemometer.The modeling approach consists in developing an electrical model of the glow discharge in air based on circuit components.The structure of the circuit model is established according to the theoretical analysis and the experimental device.Then the parameters of the circuit model are obtained based on the circuit analysis.Finally,the circuit model is verified by comparing the simulation current with the experimental current.This model takes into account the whole framework of the air glow discharge including the sheath and the plasma area.The built circuit model is feasible and reliable,thus being instructive for the investigation of the glow discharge in air.     

遍历理论在航天动力学领域的应用

系统地研究遍历理论在航天动力学领域的应用，包括椭圆轨道长期覆盖和受晒因子等长期参数的平均化计算.从无摄和J2项摄动下平均轨道根数的长期和长周期项出发，构造非共振条件下覆盖和受晒因子的测度描述，并证明该测度的不变性；给出相关相空间和相流定义，并证明该相流的保测度性；应用Birkhoff Khinchin定理将长期覆盖和受晒因子等无限时间的累积问题成功转换为有限空间的二重积分运算.研究结果表明，遍历理论是解决航天动力学领域长期参数统计计算的有力工具.     

加筋壁板大开口结构稳定性分析及试验验证

为了研究加筋壁板大开口结构的压缩承载极限问题,规划了两组具有不同设计参数的试验件进行了静力试验,并同时采用了线性特征值法以及非线性的弧长法对其压缩极限进行了对比分析。在采用弧长法分析时,引入了模态扰动技术,而且考虑了材料的弹塑性性质。计算结果与试验的对比表明:针对复杂结构稳定性问题,屈曲特征值法具有较大局限性,而结合模态扰动的弧长法对这种复杂的加筋壁板类结构压缩极限的分析精度较好。通过分析给出了加筋壁板大开口结构设计的一些建议。     

海洋大气环境下微动开关触点回跳时间增大故障的试验复现与分析

结合某型微动开关触点回跳时间增大导致某系统故障问题,设计了由干湿交替酸性盐雾试验和湿热试验组成的海洋大气环境效应加速模拟试验剖面,选取与外场故障件型号一致的微动开关为研究对象,通过实验室加速模拟试验,成功复现了外场故障现象,并结合试验结果对腐蚀性环境、电烧蚀等因素对触点回跳时间增大的影响机制进行了分析。