刍议上市公司会计政策选择与会计信息披露

随着会计政策选择的空间不断增大，会计政策选择出现的问题越来越多。如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。本文从我国上市公司会计政策选择的现状人手，进一步分析会计政策选择对信息披露的影响，对于促进上市公司合理选择会计政策、维护资本市场的健康运转有一定的借鉴意义。     

深空探测用低温推进剂贮箱热力排气系统研究

Cryogenic propellant usually experiences long term on orbit storage. The pressure increase in cryogenic storage tank is faced by most of space missions. The thermodynamic vent system (TVS) is treated as the promising method to control the increase of the tank pressure by scholars both at home and abroad. Based on the investigation conducted by different research agencies, literature review and management are conducted to reflect the recent research statue on TVS. The development profile of the experimental research on the pressure control performance of TVS is specially summarized. The condition setting and performance difference of TVS conducted by different agencies are compared and analyzed. The key technique and related conclusion are refined during the operation of TVS. Finally, based on the requirement of the large scale using of cryogenic propellant in deep space exploration in China, the development plan is proposed on the aspect of TVS pressure control on cryogenic storage tanks.     

载人月球软着陆任务紧急中止轨道分析与设计

针对载人月球软着陆进程中,由载人飞船发动机失效引起的任务中止问题,首先分析主发动机失效可能引起的撞月轨道、环绕轨道、逃逸轨道等轨道类型及其特点;然后分析了中止任务执行的前提条件及中止过程的导航制导要求,在此基础上,考虑二体模型,提出普适的共面软着陆中止轨道计算方法;最后,在考虑登月飞船生保系统时间限制条件下,给出下降级主发动机失效情况下,撞月轨道的中止仿真算例。仿真结果表明,该方法可以实现登月飞船软着陆制动故障情形下的任务中止,能够确保飞船安全返回环月轨道。     

空间太阳能电站姿态运动-结构振动耦合建模与分析

针对多旋转关节空间太阳能电站构型，利用基于能量等效原理的连续体等效方法将其等效为柔性梁模型，并考虑重力梯度影响，建立了姿态运动与结构振动的耦合动力学模型；结合Runge-Kutta 法和Newmark法的优点，提出了适用于求解姿态运动与结构振动耦合动力学方程的改进算法，相比于经典Runge-Kutta 法大幅提高了效率；利用改进算法得到了不同参数下的动力学响应。在此基础上，推导了结构振动量级随结构尺寸的六次方量级增加的规律，仿真结果表明尺寸过大引发不稳定现象；分析了姿态运动和重力梯度对结构振动频率和振幅的影响；发现了姿态运动周期受结构柔性影响而增大的现象，这种现象在低轨以及大初始姿态角下影响更为明显。     

Extrasolar space exploration by a solar sail accelerated via thermal desorption of coating

For extrasolar space exploration it might be very convenient to take advantage of space environmental effects such as solar radiation heating to accelerate a solar sail coated by materials that undergo thermal desorption at a particular temperature. Thermal desorption can provide additional thrust as heating liberates atoms, embedded on the surface of the solar sail. We are considering orbital dynamics of a solar sail coated with materials that undergo thermal desorption at a specific temperature, as a result of heating by solar radiation at a particular heliocentric distance, and focus on two scenarios that only differ in the way the sail approaches the Sun. For each scenario once the perihelion is reached, the sail coat undergoes thermal desorption. When the desorption process ends, the sail then escapes the Solar System having the conventional acceleration due to solar radiation pressure. We study the dependence of a cruise speed of a solar sail on perihelion of the orbit where the solar sail is deployed. The following scenarios are considered and analyzed: (1) Hohmann transfer plus thermal desorption. In this scenario the sail would be carried as a payload to the perihelion with a conventional propulsion system by a Hohmann transfer from Earth’s orbit to an orbit very close to the Sun and then be deployed. Our calculations show that the cruise speed of the solar sail varies from 173?km/s to 325?km/s that corresponds to perihelion 0.3?AU and 0.1 AU, respectively. (2) Elliptical transfer plus Slingshot plus thermal desorption. In this scenario the transfer occurs from Earth’s orbit to Jupiter’s orbit; then a Jupiter’s fly-by leads to the orbit close to the Sun, where the sail is deployed and thermal desorption comes active. In this case the cruise speed of the solar sail varies from 187?km/s to 331?km/s depending on the perihelion of the orbit. Our study analyses and compares the different scenarios in which thermal desorption comes beside traditional propulsion systems for extrasolar space exploration.     

重力和重力梯度基准图构建的多参量联合网格化

高精度、高分辨率的重力及重力梯度基准图是决定潜艇水下辅助导航定位精度的关键因素。我国海洋重力测量目前的主要比例尺为1:1000000，在局部区域可达1:500000，测线间隔分布相对稀疏。传统的网格化插值技术在远离测点位置时容易产生虚假异常，或异常特征发生偏移。构建了全张量重力梯度数据的6个梯度分量的联合网格化方法,利用各个梯度分量与引力位在波数域中的关系重构了引力位，实现了重力和重力梯度数据的再计算，从而实现了网格处理。通过模型数据和实测数据，验证了该方法在插值异常分辨率和位置准确性上具有优势。     

一种新型的航空重力梯度测量数据调平方法

航空重力梯度测量的原始数据包含与测线方向呈强相关性的条带状噪声，该噪声会影响后续数据处理与解释的精度。首先，提出了一种针对重力梯度数据组合调平的方法，旨在去除条带状噪声的干扰。与低通滤波相比，组合调平可以保留更多的异常场细节。与传统的切割线调平相比，组合调平对切割线的依赖更小，可以适用于切割线稀疏的测量地区。最后，以加拿大Diavik地区的实测航空重力梯度数据为例，验证了组合调平方法的应用效果。     

基于离散伴随方程的三维雷达散射截面几何敏感度计算

针对有限差分法计算雷达散射截面（RCS）梯度效率低，采用高精度雷达散射截面评估时计算代价高的问题，提出了一种基于麦克斯韦积分方程离散伴随方程的RCS梯度高效计算方法。基于伴随方程的梯度计算可以通过一次雷达散射截面求解、一次伴随方程求解获得RCS关于所有设计变量的梯度。其中麦克斯韦积分方程离散伴随方程的形式与原方程基本一致，可以采用矩量法（MOM）及多层快速多极子算法（MLFMA）求解。伴随方程求解计算量与直接雷达散射截面评估基本一致，存储量在直接雷达散射截面评估的基础上增加不明显。通过双椎体模型、导弹模型对基于矩量法、多层快速多极子算法的伴随梯度进行验证，证明了基于伴随方法的RCS梯度计算可以实现复杂外形中RCS梯度的高效、高精度求解，为基于梯度的高精度气动/隐身一体化优化提供了基础。     

Thermospheric winds over Abuja during solar minimum period

Monthly variations of averaged nighttime thermospheric winds have been investigated over Abuja, Nigeria (Geographic: 9.06°N, 7.5°E; Geomagnetic: 1.60°S). The reports are based on Fabry-Perot interferometer measurements of Doppler shifts and Doppler broadening of the 630.0 nm spectral emission. The results were obtained during a period of weak solar activity with the solar flux (F10.7) typically below 70 solar flux units. Inspection of the average monthly thermospheric winds from October 2017 to December 2017 found December meridional winds to be more equatorward than the October and November winds. Zonal winds are eastward with pre-midnight maximum speeds going above 100 m/s. Compared to Jicamarca zonal winds in the Peruvian sector for the same month of October, the magnitude of maximum Abuja zonal wind speed is weaker. We compare the observed diurnal variation with the recently updated Horizontal wind model (HWM 14). Most of the observational features of thermospheric wind diurnal variation are captured in the model variation. The HWM14 generally showed good agreement with the Abuja October and November zonal wind observations but overestimates the December meridional winds. Expected longer period analysis of the results from Abuja will stimulate a better understanding of wind climatology over the West African sector.     

基于对数极坐标变换的快速相关匹配算法

成像制导过程中,需要在导引头获得的图像中搜索目标所在位置。基于对数极坐标变换的相关匹配算法能够有效处理在尺度、旋转等情况下目标的匹配问题,但是计算量大、匹配效率低,因此提出一种基于对数极坐标变换的多分辨率快速相关匹配算法。首先,通过定义主梯度方向,并将该方向作为对数极坐标变换的角度变换基准,有效避免了模板与目标特征矩阵基准不同的问题;其次,在多分辨率金字塔搜索过程中,采用图像方差作为判断依据,跳过同质区域和杂乱区域等非目标区域,加快搜索效率。仿真结果表明,该算法相比传统多分辨率相关匹配算法能够保证匹配精度并提高算法对于非线性光照变化的鲁棒性,匹配效率显著提高,具有实时处理的潜力。