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.     

关于外测新体制的一些分析与思考

针对外测新体制下数据处理中遇到的一些重要问题进行了较为深入的讨论。认真分析了多站测速系统的严重病态以及样条约束的EMBET算法在目标非平稳段的剩余截断误差等制约弹道处理精度的重要问题,并提出解决问题的思路与方法。     

Validation of non-linear split window algorithm for land surface temperature estimation using Sentinel-3 satellite imagery: Case study; Tehran Province,Iran

In recent years, land surface temperature (LST) has become critical in environmental studies and earth science. Remote sensing technology enables spatiotemporal monitoring of this parameter on large scales. This parameter can be estimated by satellite images with at least one thermal band. Sentinel-3 SLSTR data provide LST products with a spatial resolution of 1 km. In this research, direct and indirect validation procedures were employed to evaluate the Sentinel-3 SLSTR LST products over the study area in different seasons from 2018 to 2019. The validation method was based on the absolute (direct) evaluation of this product with field data and comparison (indirect) evaluation with the MODIS LST product and the estimated LST using the non-linear split-window (NSW) algorithm. Also, two emissivity estimation methods, (1) NDVI thresholding method (NDVI-THM) and (2) classification-based emissivity method (CBEM), were used to estimate the LST using the NSW method according to the two thermal bands of Sentinel-3 images. Then, the accuracy of these methods in estimating LST was evaluated using field data and temporal changes of vegetation, which the NDVI-THM method generated better results. For indirect evaluation between the Sentinel-3 LST product, MODIS LST product, and LST estimated using NSW, four filters based on spatial and temporal separates between pairs of pixels and pixel quality were used to ensure the accuracy and consistency of the compared pairs of a pixel. In general, the accuracy results of the LST products of MODIS and Sentinel-3, and LST estimated using NSW showed a similar trend for LST changes during the seasons. With respect to the two absolute and comparative validations for the Sentinel-3 LST products, summer with the highest values of bias (?1.24 K), standard deviation (StDv = 2.66 K), and RMSE (2.43 K), and winter with the lowest ones (bias of 0.14 K, StDv of 1.13 K, and RMSE of 1.12 K) provided the worst and best results for the seasons in the period of 2018–2019, respectively. According to both absolute and comparative evaluation results, the Sentinel-3 SLSTR LST products provided reliable results for all seasons on a large temporal and spatial scale over our studied area.     

Establishment of atmospheric weighted mean temperature model in the polar regions

Due to the special geographical location and extreme climate environment, the polar regions (Antarctic and Arctic) have an important impact on global climate change. Atmospheric weighted mean temperature (Tm) is a crucial parameter in the retrieval of precipitable water vapor (PWV) from the zenith wet delay (ZWD) of ground-based Global Navigation Satellite System (GNSS) signal propagation. In this paper, the correlation between weighted mean temperature and surface temperature (Ts) is studied firstly. It is shown that the correlation coefficients between Tm and Ts are 0.93 in the Antarctic and 0.94 in the Arctic. The linear regression Tm model and quadratic function Tm model of the Antarctic and the Arctic are established respectively using the radiosonde profiles of 12 stations in the Antarctic and 58 stations in the Arctic from 2008 to 2015. The accuracies of the linear regression Tm model, the quadratic function Tm model and GPT2w Tm model which is a state-of-the-art global Tm model are verified using the radiosonde profiles from 2016 to 2018 in the Antarctic and Arctic. Root Mean Square (RMS) errors of the linear regression Tm model, the quadratic function Tm model and GPT2w Tm model in the Antarctic are 3.07 K, 2.87 K and 4.32 K respectively, and those in the Arctic are 3.53 K, 3.38 K and 4.82 K, which indicates that the quadratic function Tm model has a higher accuracy compared to linear regression Tm model, and the accuracies of the two regional Tm models are better than that of GPT2w Tm model in the polar regions. In order to better evaluate the accuracy of Tm in the PWV retrieval, the PWV values of radiosondes are used for comparisons as the reference value. The RMS errors of PWV derived from the two Tm models are similar for 1.28 mm in the Antarctic and 1 mm in the Arctic respectively. In addition, the spatial and temporal variation characteristics of Tm are analyzed in the polar regions by spectral analysis of Tm data using fast Fourier transform. The results show that the Tm has obvious seasonality and annual periodicity in the polar regions, and the maximum difference between warm season and cold season is about 63 K. After comparing and analyzing the influences of latitude, longitude and elevation on the Tm in the polar regions, it is found that latitude and elevation have a greater influence on the Tm than the longitude. As the latitude and elevation increase, the Tm decreases, and vice versa in the polar regions.     

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。     

驻涡燃烧室前钝体燃料喷射性能数值分析

为研究驻涡燃烧室在前钝体燃料喷射状况下的燃烧性能,采用3维数值仿真模拟方法,对驻涡燃烧室前钝体燃料喷射 状况下的燃烧效率及燃烧室性能与无前钝体燃料喷射状况下的燃烧性能进行了对比分析,并对驻涡燃烧室的冷流以及燃烧状态 下的燃烧室性能进行了系统研究。燃烧室温度分布表明：前钝体顶部燃料喷射在0.2~0.7的喷射系数范围内,缩短了燃烧室火焰 长度,提高了燃烧室在相同轴向长度下的燃烧效率,使燃烧室更加紧凑;驻涡燃烧室前钝体顶部燃料喷射孔的孔径在一定范围内 的变化对燃烧室的燃烧效率、出口温度分布系数以及总压损失影响较小。     

三轴承矢量喷管红外辐射特性

针对涡扇发动机用三轴承矢量喷管（3BSN）,通过数值模拟的方法研究了在巡航和垂直起降（VTOL）状态即非矢量和90°矢量状态下三轴承矢量喷管的红外辐射空间分布特征,并分析了其影响机理。结果表明,在非矢量状态下由于特殊的几何型面使得喷管下壁面出现了局部高温区,喷流形状也变成椭圆锥形,造成垂直探测面上正探测角壁面红外辐射较负探测角最大增加44.6%,水平探测面上的燃气红外辐射大于垂直探测面;90°矢量状态下,由于偏转的喷管结构对前端高温部件的遮挡,总辐射峰值仅为非矢量状态的43.3%;喷管90°矢量偏转使得远离曲率中心一侧的气流速度降低温度升高,喷管外侧出现了大范围的局部高温区,导致垂直探测面负探测角范围的壁面辐射大于正探测角范围,最大相对差值达到71.9%。喷管偏转也遮挡了部分喷管内部的高温燃气,垂直探测面负探测角的仅能覆盖喷管出口处的高温燃气区域,明显小于正探测角,造成燃气辐射出现了20%的最大相对差值。     

温度参数下轴编C/C复合材料的超高温热结构性能分析

为了研究轴编碳/碳（C/C）复合材料的超高温热结构性能,开展了2800℃超高温载荷下复合材料的拉伸实验,表征了复合材料组分材料的高温失效形貌;提出了立方体单胞和正六棱柱单胞的温度周期性边界条件的算法和预测复合材料等效热结构参数的方法,在材料属性各向同性正六棱柱单胞模型上验证了方法的正确性;最后建立了轴编C/C复合材料的代表性体积单元,计算了复合材料随温度载荷变化下的等效热结构参数,与实验数据进行了对比分析。分析表明：开展的轴编C/C复合材料的超高温拉伸实验,可以得到复合材料在2800℃载荷下复合材料的等效刚度值,同时分析了轴向试件和径向试件的高温失效机理,径向试件的纤维束拉伸强度对复合材料的径向拉伸强度起到决定性的作用。在应用位移以及温度周期性边界条件的基础上,提出的方法可以得到随温度载荷变化下复合材料的等效热结构参数,得出复合材料在横向满足近似各向同性的特性,预测结果表明只改变温度参数下复合材料的等效热导率不会发生改变。提出的方法同样也适用于其他编织复合材料的热结构性能研究。     

表面温度传感器自动检定系统

介绍了一种用于表面温度传感器检定的数据采集、处理系统,此系统具有操作简单,使用方便,运行可靠等特点。     

进气道温度畸变问题的研究

重点研究稳态温度畸变对发动机稳定工作的影响。温度畸变分为周向温度畸变和径向温度畸变两种情况。温度畸变将使发动机喘振裕度降低。情况严重时可使发动机工作不稳定,或发动机熄火,从而危及飞行安全。本文半给出进气道温度畸变和稳定性因子的确定方法,作为进气道／发动机匹配研究的基础。