税务筹划的主体、目标及学科定位

对税务筹划主体与概念、原则与目标、学科定位等基本理论问题进行了初步探讨，认为税务筹划主体应是纳税人而不包括税收征管方。税务筹划的行为人既可以是税务筹划主体，也可以是社会中介机构。税务筹划是纳税人的一项基本权利，但应该遵循守法、成本效益等项原则，不可恶意挑战税法。税务筹划目标具有层次性，即可划分为基本目标与具体目标两个层次，基本目标应该注意保持与财务目标的一致性，具体目标可以是多项，具有针对性和从属性。税务筹划是连接会计学、财务学与税收学的一门边缘性、交叉性学科。从学科建设的角度分析，在会计学专业，税务筹划应该是税务会计的组成部分，其中战略性筹划内容，也可以作为战略管理会计的组成部分或形成“税务管理会计”；而在财务学专业，税务筹划应是一门新兴学科，属于财务学的范畴。税务筹划理论研究属于应用理论研究，其实施手段、技术方法更是具有较强的实用性。     

低膨胀高温合金的发展及在航空航天业的应用

回顾了低膨胀高温合金的发展历史."因瓦效应"和"时效硬化"现象的发现奠定了低膨胀高温合金发展的基础.20世纪70年代航空航天事业的迅猛发展以及能源危机的爆发为低膨胀高温合金在航空航天业的实际应用提供了宝贵的契机, 最早的商用Fe-Ni-Co(IN9××)系列合金,经过用Nb、Ti强化,去Al,加Si等一系列成分上的变化,显著改善其应力加速晶界氧化脆性(SAGBO性能),从此低膨胀高温合金在航空航天领域得到大量应用.为改善此类合金的抗氧化和降低裂纹扩展速率等性能,又进行了新合金系的研究,即以Inconel 783合金为代表的Fe-Ni-Co-Al-Cr系合金和以Haynes 242合金为代表的Ni-Mo-Cr系合金的研究,这些合金在750℃仍能达到完全抗氧化,为新一代飞机发动机的发展提供了优质材料.     

Matched Filter Criteria and Range Weighting for Weather Radar

The effective weighting function for weather radar is defined. This weighting function considers the effects of both the transmitted signal and the receiver filter. It is used to assign effective ranges to samples taken at prescribed times. For uniformly distributed targets it is shown that "signal"-to-noise ratio depends on the receiver filter, transmitted signal envelope, and receiver noise spectral density. Maximization of this signal-to-noise ratio when range resolution constraints are imposed is discussed, and a receiver design approach specifically adapted for Doppler weather radars is developed.     

微细孔电加工技术

概述微细孔放电加工技术和电化学加工技术的特点和研究进展。     

月球探测器姿态大角度机动的反作用轮控制

研究了月球探测器转速与控制力矩受限的姿态大角度机动问题。根据时间变尺度思想，提出了双回路反馈的姿态大角度机动控制方法。以某型月球控测器为例，对该方法进行了仿真验证。结果表明，利用该控制方法，可使探测器以期望的角速度转动，从而完成探测器的姿态大角度机动。     

Calibration of the MERIC full-polarimetric radar: theory and implementation

This paper describes the architecture and calibration design of the experimental ground based radar station MERIC. This full-polarimetric radar is conceived for the analysis and the recognition of non cooperative aircraft in flight.We carefully study how the full-polarimetric capability is obtained for a simultaneous transmit (simultaneous transmission of two linear FM with opposite slopes) radar system, using analogue deramping with a replica.The phase distortions of the signal propagating in the four polarimetric channels are carefully estimated. We define a phase calibrating method compatible with the outdoor measurements conditions and few constraints on reference targets.We show the phase accuracy obtained with the proposed calibration method on real measurements.     

An Optimum Phase Reference Detector for Fully Modulated Phase-Shift Keyed Signals

Many modern telemetry systems which use phase-shift keying (PSK) have receivers which derive a coherent reference from the fully modulated PSK signal itself and thus conserve the energy which otherwise would be allocated to a discrete reference signal. In this paper, an optimum receiver structure for estimating a phase reference from the PSK signal itself is derived and its realization discussed. It is shown that at low signal-to-noise ratios, the optimum detector can be realized with a Costas loop. Since a Costas loop and squaring loop exhibit identical performance, it follows that either of these simple devices gives optimum performance for low-input signal-to-noise ratios.     

Magnetosphere Imaging Instrument (MIMI) on the Cassini Mission to Saturn/Titan

The magnetospheric imaging instrument (MIMI) is a neutral and charged particle detection system on the Cassini orbiter spacecraft designed to perform both global imaging and in-situ measurements to study the overall configuration and dynamics of Saturn’s magnetosphere and its interactions with the solar wind, Saturn’s atmosphere, Titan, and the icy satellites. The processes responsible for Saturn’s aurora will be investigated; a search will be performed for substorms at Saturn; and the origins of magnetospheric hot plasmas will be determined. Further, the Jovian magnetosphere and Io torus will be imaged during Jupiter flyby. The investigative approach is twofold. (1) Perform remote sensing of the magnetospheric energetic (E > 7 keV) ion plasmas by detecting and imaging charge-exchange neutrals, created when magnetospheric ions capture electrons from ambient neutral gas. Such escaping neutrals were detected by the Voyager l spacecraft outside Saturn’s magnetosphere and can be used like photons to form images of the emitting regions, as has been demonstrated at Earth. (2) Determine through in-situ measurements the 3-D particle distribution functions including ion composition and charge states (E > 3 keV/e). The combination of in-situ measurements with global images, together with analysis and interpretation techniques that include direct “forward modeling’’ and deconvolution by tomography, is expected to yield a global assessment of magnetospheric structure and dynamics, including (a) magnetospheric ring currents and hot plasma populations, (b) magnetic field distortions, (c) electric field configuration, (d) particle injection boundaries associated with magnetic storms and substorms, and (e) the connection of the magnetosphere to ionospheric altitudes. Titan and its torus will stand out in energetic neutral images throughout the Cassini orbit, and thus serve as a continuous remote probe of ion flux variations near 20R _S (e.g., magnetopause crossings and substorm plasma injections). The Titan exosphere and its cometary interaction with magnetospheric plasmas will be imaged in detail on each flyby. The three principal sensors of MIMI consists of an ion and neutral camera (INCA), a charge–energy–mass-spectrometer (CHEMS) essentially identical to our instrument flown on the ISTP/Geotail spacecraft, and the low energy magnetospheric measurements system (LEMMS), an advanced design of one of our sensors flown on the Galileo spacecraft. The INCA head is a large geometry factor (G ∼ 2.4 cm² sr) foil time-of-flight (TOF) camera that separately registers the incident direction of either energetic neutral atoms (ENA) or ion species (≥5^∘ full width half maximum) over the range 7 keV/nuc < E < 3 MeV/nuc. CHEMS uses electrostatic deflection, TOF, and energy measurement to determine ion energy, charge state, mass, and 3-D anisotropy in the range 3 ≤ E ≤ 220 keV/e with good (∼0.05 cm² sr) sensitivity. LEMMS is a two-ended telescope that measures ions in the range 0.03 ≤ E ≤ 18 MeV and electrons 0.015 ≤ E≤ 0.884 MeV in the forward direction (G ∼ 0.02 cm² sr), while high energy electrons (0.1–5 MeV) and ions (1.6–160 MeV) are measured from the back direction (G ∼ 0.4 cm² sr). The latter are relevant to inner magnetosphere studies of diffusion processes and satellite microsignatures as well as cosmic ray albedo neutron decay (CRAND). Our analyses of Voyager energetic neutral particle and Lyman-α measurements show that INCA will provide statistically significant global magnetospheric images from a distance of ∼60 R _S every 2–3 h (every ∼10 min from ∼20 R _S). Moreover, during Titan flybys, INCA will provide images of the interaction of the Titan exosphere with the Saturn magnetosphere every 1.5 min. Time resolution for charged particle measurements can be < 0.1 s, which is more than adequate for microsignature studies. Data obtained during Venus-2 flyby and Earth swingby in June and August 1999, respectively, and Jupiter flyby in December 2000 to January 2001 show that the instrument is performing well, has made important and heretofore unobtainable measurements in interplanetary space at Jupiter, and will likely obtain high-quality data throughout each orbit of the Cassini mission at Saturn. Sample data from each of the three sensors during the August 18 Earth swingby are shown, including the first ENA image of part of the ring current obtained by an instrument specifically designed for this purpose. Similarily, measurements in cis-Jovian space include the first detailed charge state determination of Iogenic ions and several ENA images of that planet’s magnetosphere.This revised version was published online in July 2005 with a corrected cover date.     

UKF方法及其在方位跟踪问题中的应用

采用UKF(Unscented Kalman Filter)方法处理了平面内地面站对目标的方位跟踪的估计问题。目标的位置和速度由选定的高斯分布采样点来近似，在每个更新过程中，采样点随着状态方程传播并随着非线性测量方程变换，由此不但得到目标位置和速度的均值及较高的计算精度，而且避免了对非线性方程的线性化过程。仿真结果表明，UKF方法比传统的扩展卡尔曼滤波(EKF)算法有更高的估计精度，并能有效地克服非线性严重时，方位跟踪问题中很容易出现的滤波发散问题。     

A Possible Transfer Mechanism for the 11-Year Solar Cycle to the Lower Stratosphere

Observational evidence of the 11-year solar cycle (SC) modulation of stratosphere temperatures and winds from the ERA-40 dataset is reviewed, with emphasis on the Northern winter hemisphere. A frequency modulation of sudden warming events is noted, with warmings occurring earlier in solar minimum periods than in solar maximum periods. The observed interaction between the influence of the SC and the quasi biennial oscillation (QBO) on the frequency of sudden warmings is noted as a possible clue for understanding their mechanism of influence. A possible transfer route for the 11-year solar cycle from the equatorial stratopause region to the lowest part of the stratosphere is proposed, via an influence on sudden warming events and the associated induced meridional circulation. SC and QBO composites of zonal wind anomalies show anomalous wind distributions in the subtropical upper stratosphere in early winter. Mechanistic model experiments are reviewed that demonstrate a sensitivity of sudden warmings to small wind anomalies in this region. Various diagnostics from these experiments are shown, including EP fluxes and their divergence and also the synoptic evolution of the polar vortex, in order to understand the mechanism of the influence. Some recent GCM experiments to investigate the SC/QBO interaction are also described. They simulate reasonably well the observed SC/QBO interaction of sudden warming events and appear to support the hypothesis that tropical/subtropical upper stratospheric wind anomalies are an important influence on the timing of sudden warmings.