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.     

结合跳点引导的无人机随机搜索避撞决策方法

针对无人机在城市空域环境和密集交通流下的避撞决策问题，提出马尔科夫决策过程（MDP）和蒙特卡洛树搜索（MCTS）算法对该问题进行建模求解。蒙特卡洛树搜索算法在求解过程中为保证实时性而使其搜索深度受限，容易陷入局部最优，导致在含有静态障碍的场景中无法实现避撞的同时保证全局航迹最优。因此结合跳点搜索算法在全局规划上的优势，建立离散路径点引导无人机并改进奖励函数来权衡飞行路线，在进行动态避撞的同时实现对静态障碍的全局避撞。经过多个实验场景仿真，其结果表明改进后的算法均能在不同场景中获得更好的性能表现。特别是在凹形限飞区空域仿真模型中，改进后的算法相对于原始的蒙特卡洛树搜索算法，其冲突概率降低了36%并且飞行时间缩短47.8%。     

论荀子的“勇”

荀子根据"勇"与"义"、"利"的关系提出了"狗彘之勇"、"贾盗之勇"、"小人之勇"、"士君子之勇",只有"士君子之勇"是值得提倡的。荀子还将"勇"划分为上勇、中勇、下勇,认为只有上勇才是真正的大勇。真正的勇并不是先天具有的,是后天"人为"的结果,需要重视礼的作用,树立重义轻利的求荣避辱观念,通过师法不断培养才能形成。     

火星车三折平展坡道转移方案及转移姿态分析

以火星车从着陆平台安全转移至火星表面为研究目标,提出一种三折平展坡道转移方案。火星车坡道式转移方案难点在于,着陆点地形地貌不确定和着陆器自身姿态的不确定将导致火星车转移姿态不确定从而增大转移风险。为保证火星车坡道式转移安全性,开展火星车坡道式转移姿态分析,获得满足火星车安全转移要求的最小坡道长度并评价出极限转移姿态。为使三折坡道展开总长度尽可能靠近最小坡道长度需求,进行了三折坡道长度优化分析,获得在着陆器构型约束下三折坡道长度最大值,可为我国火星车转移工程实施提供借鉴。     

微波混频器测试技术研究

针对国内对微波器件筛选难的问题,进行微波混频器测试技术研究,描述了微波混频器的测试电路,给出微波混频器各参数的测试方法。目前,微波混频器已全面进入筛选测试阶段。     

民机电传飞控系统CCAR 25.672符合性验证思路研究

首先阐述民机电传飞控系统适航符合性验证的定义,然后详细介绍了民机电传飞控系统适航符合性方法和选用原则,最后以国内某型民用客机为研究对象,开展了针对CCAR25.672条款的符合性验证思路的分析与研究。     

Search for high-proper motion objects with infrared excess

The possibility of interstellar migration has been theorized during the past thirty years in the form of “Dysonships” that, using non-relativistic propulsion systems, are able to colonize the Galaxy in a relatively short time compared to the age of the Galaxy and consequently penetrate inside our solar system too. Observational evidence of this can be potentially obtained using the present state of the art of telescopes and related sensors, by following aimed searches and an expanded SETI protocol. Some transient and unrepeated radio signals recorded during standard SETI observations might be due to the transit of high-proper motion artificial sources of extraterrestrial origin, which are expected to show a very weak optical emission, a strong infrared excess and occasional high-energy bursts in the X and Gamma-ray wavelength ranges. Such artificial sources might show an interest to Earth by sending probes to visit it: such a possibility can be investigated scientifically as well.     

基于“以证代考”模式的高职涉外旅游专业人才核心能力培养探析

改革传统的教学评价手段,注重实操,减少笔试是高职院校一系列教学改革中的重要环节。＂以证代考＂是一种强调实操,体现实际能力的考核方式。本文以导游证为例,在设计、实施、促进能力培养的效果和存在问题等方面做一些探讨。     

United Nations Human Space Technology Initiative (HSTI)

The Human Space Technology Initiative was launched in 2010 within the framework of the United Nations Programme on Space Applications implemented by the Office for Outer Space Affairs of the United Nations. It aims to involve more countries in activities related to human spaceflight and space exploration and to increase the benefits from the outcome of such activities through international cooperation, to make space exploration a truly international effort.     

Self-perspiration garment for extravehicular activity improves skin cooling effects without raising humidity

Introduction

The current U.S. extravehicular activity (EVA) suit in space includes liquid cooling and ventilation garment (LCVG) to control thermal condition. Tubes knitted in LCVG for flowing water interrupt evaporation of perspiration, and astronauts feel discomfort. In the present study, we hypothesized that a self-perspiration garment would effectively lower the skin temperature without raising humidity in the garment. Thus, we developed and examined the effects of the garment.

Methods

Eight healthy subjects were studied with a cyclic ergometer of 30, 60 90 and 120 W loading for 3 min each. Skin temperature and humidity on the back were measured continuously. Subjects wore and tested three types of garments i.e., a spandex wear without any cooling device (Normal), a simulated LCVG (s-LCVG) or the spandex wear knitted a vinyl tube for flowing water, and the spandex wear with a tube, which flows water and self-perspiration with oozing water for evaporative cooling (SPEC).

Results

All measurements were reached to steady state 2–3 min after the setting. The s-LCVG decreased skin temperature 0.39±0.14 °C during 12 min of cooling. With SPEC, skin temperature did not decrease significantly until 6–9 min after starting the cooling. However, the temperature decreased rapidly and significantly after that, and finally decreased 1.59±0.32 °C. Humidity in the SPEC was significantly lower than that in s-LCVG.

Discussion

SPEC was effective for lowering skin temperature without raising humidity in the garment. The concept is expected to use as a better cooling system during EVA.