珠海市外资企业税收流失测评与防范——基于转让定价避税的视角

外商投资企业通常通过转让定价进行避税,转让定价问题不能仅从名义税负的高低来思考,一切影响企业成本和收益的因素都可以引起外商投资企业做出理性的转让定价避税方式和方向选择。通过对珠海市外商投资企业纳税能力和税收流失规模的评估,认为应从完善外部环境和转让定价的调整及稽查方面入手提高转让定价避税的成本,解决外资企业税收流失问题。     

An ethical approach to planetary protection

What hazards might biological contamination pose to planets, comets and other celestial bodies visited by probes launched from Earth? What hazards might returning probes pose to Earth and its inhabitants? What should be considered an acceptable level of risk? What technologies, procedures and constraints should be applied? What sort of attitude has to be chosen concerning human crews, who themselves could become both contaminated victims and contaminating agents? The vast issue of planetary protection must, more than ever, spark ethical debate. Space treaty, COSPAR recommendations offer borders and context for this reflection, which has to be introduced in the actual humanist: never has been anthropocentrism so practical and concerned, in the same time, by the next generations, because of the historical character of life. At least an ethics of risk is necessary (far from the myth of zero-risk) for all the three types of contamination: other celestial bodies (forward contamination), Earth (backward contamination) and astronauts.     

航天器空间碎片被动防护技术

文章介绍了空间碎片被动防护技术的主要技术路线及其三个核心研究内容,即风险评估、防护技术及超高速撞击试验,并对我国空间碎片被动防护技术体系的建设提出了一些初步建议。     

高超声速飞行器一体化防热与热控设计方法

围绕高超声速飞行器所遭遇的"热障"问题,阐述了防热与热控系统一体化设计的思想,指出将机身结构、防热与热控系统、推进系统耦合在一起进行一体化设计是解决"热障"问题的有效途径,并提出了不同任务需求的高超声速飞行器防热与热控系统方案思路.介绍了部分防热材料的性能,指出了在设计中选择防热材料的原则.对防热与热控系统的优化方法进行了探讨,指出了防热与热控系统一体化设计中涉及的关键技术,举例说明了防热与热控一体化设计的基本流程.      

Al2O3型碳/陶功能梯度材料烧蚀试验研究

Al2O3型影陶功能梯度材料作为一种新型喷管热防护材料，其具有导热系数较低及良好的隔热性能。在氧乙炔烧蚀试验条件下该材料有很好的耐烧蚀性，但由于发动机内的工作环境更为恶劣，为了更好地反映材料在固体火箭发动机中的烧蚀情况，该研究工作采用了试验发动机进行烧蚀试验。结果表明，试验发动机中获得的烧蚀率数据高于氧乙炔试验数据。文中在试验基础上分析了Al2O3型影陶功能梯度材料在发动机工作条件下的烧蚀性能及导热性能。     

火箭电气系统电缆网热防护研究

简要介绍了箭上电气系统电缆网热防护技术应用现状，阐述了一体化热防护研究的必要性，提出了轻质电缆网的芯线、绝缘层、屏蔽层、插头和热防护层有效集成的总体方案。研制热防护材料，确定热防护层结构，试制一体化热防护电缆网，模拟热环境试验，研究表明：一体化热防护电缆网满足结构减重与轻柔、可靠性提高和总装周期缩短等总体指标要求。     

空间环境效应评价与防护技术研究现状与发展设想

文章从建立我国自主的空间环境保障体系出发,指出开展我国空间环境效应评价与防护技术研究的重要性。基于我国在此领域的现状,提出未来发展的设想,包括建立航天器材料空间环境效应评价技术方法体系,研究航天器材料空间环境效应模拟的新技术、新方法,发展航天器材料空间环境效应仿真分析技术,以及航天器材料空间环境效应在轨监测及试验验证技术等。     

对海作战无人机指挥控制系统发展综述

首先对国外无人机指挥控制系统的发展现状、趋势进行了分析,引出我国对海作战无人机指挥控制系统产品谱系、技术领域发展路线的研究需求,还分析了我国对海作战无人机的作战需求和部署模式,得出不同形态控制站的发展思路和技术路线,同时结合美军无人机指挥控制系统核心能力发展情况,提出我国对海作战无人机指挥控制系统重点技术发展规划,为我国对海作战先进无人机指挥控制装备的研发进行探索。     

新城镇化背景下实现大遗址保护的对策

大遗址是一类与城镇建设与社会发展紧密相关的文化遗产资源,城镇化建设的指导方向直接影响着大遗址保护的策略.当前,大遗址保护工作在城镇化建设的热潮中机遇与挑战并存.新型城镇化概念的提出为大遗址保护提供了新的思路,它不再仅仅关注城镇化的速度和规模,更是肯定了城市的文化内涵和品格塑造,这有利于大遗址资源在城市改造进程中免遭破坏,进而转化为城市发展的助推力.当前,考古遗址公园建设是政府为文化遗产保护投入找到的一种回馈社会的最佳方式,也是化解遗址保护与城镇建设之间矛盾的最佳途径.郑州商城遗址已对此进行了多年有益的尝试,以此为例,对如何在新城镇化背景下做好遗址保护工作进行一些探索.     

Overview of current capabilities and research and technology developments for planetary protection

The pace of scientific exploration of our solar system provides ever-increasing insights into potentially habitable environments, and associated concerns for their contamination by Earth organisms. Biological and organic-chemical contamination has been extensively considered by the COSPAR Panel on Planetary Protection (PPP) and has resulted in the internationally recognized regulations to which spacefaring nations adhere, and which have been in place for 40 years. The only successful Mars lander missions with system-level “sterilization” were the Viking landers in the 1970s. Since then different cleanliness requirements have been applied to spacecraft based on their destination, mission type, and scientific objectives. The Planetary Protection Subcommittee of the NASA Advisory Council has noted that a strategic Research & Technology Development (R&TD) roadmap would be very beneficial to encourage the timely availability of effective tools and methodologies to implement planetary protection requirements. New research avenues in planetary protection for ambitious future exploration missions can best be served by developing an over-arching program that integrates capability-driven developments with mission-driven implementation efforts. This paper analyzes the current status concerning microbial reduction and cleaning methods, recontamination control and bio-barriers, operational analysis methods, and addresses concepts for human exploration. Crosscutting research and support activities are discussed and a rationale for a Strategic Planetary Protection R&TD Roadmap is outlined. Such a roadmap for planetary protection provides a forum for strategic planning and will help to enable the next phases of solar system exploration.