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。     

基于广义多层次模糊模型的无人机路径规划

无人机自主飞行的路径规划涉及许多因素,为了使决策向量的获得过程尽可能多包含各个因素的信息,采用广义多层次Fuzzy综合评判是一种有效的方法.但是由于预先不知道权数分配,也无法知道评判结果,故无法用解决广义多层次Fuzzy综合评判或解决其逆问题的方法得到结果.为此引入遗传算法,利用其进化特性,求得合理的权数分配和广义多层次Fuzzy综合评判结果,可以达到控制飞机飞行过程的目的.这一过程提供了一种解决非正非逆问题的广义多层次Fuzzy综合评判问题的新思路和新方法.     

飞机穿越微下击暴流起飞特性实时仿真研究

以大型客机为例，对飞机穿越微下击暴流的起飞飞行特性进行了实时数字，实时混合仿真及人机半物仿真研究，分析不同风场和不同进风高度对有，无人操纵飞行的航迹特性及相应状态变量响应特性的影响，探讨了飞机起飞飞行的安全性及正确操纵策略，最后给出了一些结论。     

基于改进A^*算法的无人机快速轨迹规划方法

针对旋翼无人机在三维障碍物环境中自主飞行时路径搜索速度慢、轨迹生成通常忽略无人机动力学特性的问题,发展一种基于改进A^*算法并同时考虑无人机动力学特性和运动学性能的快速轨迹规划方法。首先,在三维障碍物环境中运用改进A^*算法通过剔除部分网格节点降低A^*算法的节点计算量,提升算法的路径搜索速度;其次,以最小化飞行轨迹的四阶导数作为目标函数,以路径点处的位置、速度、加速度等各阶导数作为约束条件优化飞行轨迹;最后,在三维障碍物环境中对比A^*算法改进前后的路径搜索结果,并对优化的飞行轨迹进行仿真飞行测试。结果表明:改进A^*算法大幅降低了A^*算法的节点计算量,显著提升了路径搜索速度;且无人机能够始终以较小位置误差沿优化轨迹光滑连续飞行。     

仿真与响应曲面法的结合及其在综合生产计划中的应用

 论述响应曲面法与仿真相结合的优化结构,着重讨论了一阶和二阶响应曲面的仿真拟合原理和寻优过程,从而可在仿真环境下给出最优决策参数。利用所开发的GASPRSM仿真优化软件,对飞机工厂生产计划安排进行了仿真运行,证明可以取得显著的经济效果。     

DSP的数学原理及在实时系统的应用

制造系统里所用的微处理器中，单片机只能做逻辑处理和简单数学计算，而数字信号处理器（DSP）可进行相当复杂的数学处理。本文概述DSP的数学原理及其技术特点，介绍了基于DSP智能控制器在制造业中实时测控系统的应用实例。     

Air route network optimization in fragmented airspace based on cellular automata

Air route network optimization,one of the essential parts of the airspace planning,is an effective way to optimize airspace resources,increase airspace capacity,and alleviate air traffic con gestion.However,little has been done on the optimization of air route network in the fragmented airspace caused by prohibited,restricted,and dangerous areas (PRDs).In this paper,an air route network optimization model is developed with the total operational cost as the objective function while airspace restriction,air route network capacity,and non-straight-line factors (NSLF) are taken as major constraints.A square grid cellular space,Moore neighbors,a fixed boundary,together with a set of rules for solving the route network optimization model are designed based on cellular automata.The empirical traffic of airports with the largest traffic volume in each of the 9 flight information regions in mainland China is collected as the origin-destination (OD) air port pair demands.Based on traffic patterns,the model generates 35 air routes which successfully avoids 144 PRDs.Compared with the current air route network structure,the number of nodes decreases by 41.67％,while the total length of flight segments and air routes drop by 32.03％ and 5.82％ respectively.The NSLF decreases by 5.82％ with changes in the total length of the air route network.More importantly,the total operational cost of the whole network decreases by 6.22％.The computational results show the potential benefits of the model and the advantage of the algorithm.Optimization of air route network can significantly reduce operational cost while ensuring operation safety.     

Multi-mode diagnosis of a gas turbine engine using an adaptive neuro-fuzzy system

Gas Turbine Engines (GTEs) are vastly used for generation of mechanical power in a wide range of applications from airplane propulsion systems to stationary power plants. The gas-path components of a GTE are exposed to harsh operating and ambient conditions, leading to several degradation mechanisms. Because GTE components are mostly inaccessible for direct measurements and their degradation levels must be inferred from the measurements of accessible parameters, it is a challenge to acquire reliable information on the degradation conditions of the parts in different fault modes. In this work, a data-driven fault detection and degradation estimation scheme is developed for GTE diagnostics based on an Adaptive Neuro-Fuzzy Inference System (ANFIS). To verify the performance and accuracy of the developed diagnostic framework on GTE data, an ensemble of measurable gas path parameters has been generated by a high-fidelity GTE model under (a) diverse ambient conditions and control settings, (b) every possible combination of degradation symptoms, and (c) a broad range of signal to noise ratios. The results prove the competency of the developed framework in fault diagnostics and reveal the sensitivity of diagnostic results to measurement noise for different degradation symptoms.     

RTK model and positioning performance analysis using Galileo four-frequency observations

This paper proposes a real-time kinematic (RTK) model that uses one common reference satellite for the Galileo system with four frequency observations. In the proposed model, the double-differenced (DD) pseudorange and carrier phase biases among the different frequencies are estimated as unknown parameters to recover the integer features of the DD ambiguities among the different frequencies for ambiguity resolution and precise positioning. Analysis results show that the E5a, E5b, and E5 frequencies have virtually the same performance in terms of the positioning accuracy, observation residuals, and ratio values of ambiguity resolution. However, the E1 frequency performs worse than the E5a, E5b, and E5 frequencies. The RTK results for the combination of multiple frequencies are much better than those for a single-frequency observation, the coordinates’ standard deviation is improved about 20–30%, and the ambiguity fix time is improved about 10%.     

基于企业战略规划的维修资源布局

主要分析在民航十三五规划及企业战略规划的背景下，航空公司应该如何配置和布局维修资源，以满足自身机队发展及维修保障能力提升的需要。