较差质量数据下的返回弹道计算及对落点影响的分析

针对某老式卫星返回时雷达跟踪数据曾发生的测量异常及质量较差等情况,为解决此类数据在返回弹道及落点计算中出现的实际困难以及给出应对措施,基于工程实际情况给出了三种不同建模类型下的弹道计算方法——当前统计解耦扩展卡尔曼滤波（EKF）、动力学建模无迹卡尔曼滤波（UKF）、多项式滑窗最小二乘估计算法,并应用该次质量较差的实际观测数据进行了算法应用效果分析与落点计算情况对比,对计算中的经验及教训进行了总结。研究结果表明,所给出的三种算法在面对较差质量数据时性能差异较大,在工程实际应用中可考虑将多种算法互为参考。研究结果及其经验教训对卫星返回弹道及落点的实时估计的工程实施有一定的参考价值。     

供应链需求信息共享中信息泄露的机理研究

文章针对供应链成员间共享信息被频繁泄露及其对供应链运作产生的不良后果,构建了单个供应商和两个数量竞争的零售商组成的供应链的信息泄露模型,研究了需求信息不对称条件下需求信息泄露的产生机理,指出供应商为了获得更多收益,会将具有需求信息优势的零售商的私有信息泄露给其他零售商,并在此基础上探讨了需求状况以及零售商销售产品的类型对需求信息泄露行为的影响。     

Audit risk in a client portfolio context*

Abstract. This paper examines the portfolio problem of an auditor who controls the level of audit quantity and then combines investments in general market securities with investments in risky audits. We note that an auditor cannot simply choose audits to add to the portfolio but, rather, that a portfolio is constructed indirectly through a process of bidding against competitors. Thus, our analysis yields a bidding function that provides an estimate of the minimum fee an auditor is willing to accept to serve a potential new client, given existing investments. We develop propositions concerning the effects of various portfolio characteristics on the fee bid. Finally, we discuss the possible impact of a portfolio view of audit risk upon the structure of the auditing industry.     

Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*

We assert that the tax expense is a powerful context in which to study earnings management, because it is one of the last accounts closed prior to earnings announcements. Although many pre‐tax accruals must be posted in the year‐end general ledger, managers estimate and negotiate tax expense with their auditors immediately prior to earnings announcements. We hypothesize that changes from third‐ to fourth‐quarter effective tax rates (ETRs) are negatively related to whether and how much a firm's earnings absent tax expense management miss analysts' consensus forecast, a proxy for target earnings. We measure earnings absent tax expense management as actual pre‐tax earnings adjusted for the annual ETR reported at the third quarter. We provide robust evidence that firms lower their projected ETRs when they miss the consensus forecast, which is consistent with firms decreasing their tax expense if non‐tax sources of earnings management are insufficient to achieve targets. We also find that firms that exceed earnings targets increase their ETR, but this effect is less significant. By studying the tax expense in total, rather than narrow components of deferred tax expense, our results provide general evidence that reported taxes are used to manage earnings.     

Corporate Taxes and Financing Methods for Taxable Acquisitions*

We examine the influence of corporate taxes on U.S. firms' financing methods for taxable acquisitions of 100 percent of a target corporation's stock. We conduct tests of acquirer firms' use of debt or internal funds as the funding source for these acquisitions over the period 1987‐97. Our results provide the first empirical evidence that U.S. firms' use of debt to fund acquisitions significantly declines as foreign tax credit limitations reduce the marginal tax benefits received from borrowing. This finding is consistent with earlier speculation that U.S. foreign tax credit provisions could materially affect the capital costs of U.S. companies in debt‐financed acquisitions. We also find that these firms are generally high‐tax‐rate corporations whose financing choices are not significantly influenced by whether they acquire target‐firm tax loss carryovers. Our findings contribute to the accounting literature on the influence of taxes on the structure and financing of corporate acquisitions.     

星敏数据转换为参考系欧拉角姿态的方法

针对三轴稳定卫星星敏感器姿态测量数据转换参考系欧拉角姿态计算的相关问题,首先,系统地总结了转换计算的方法,给出了星敏数据计算姿态矩阵及姿态矩阵解算欧拉角的方法;然后,对工程上常用的312及321转序,从编程角度提出了一种全角度欧拉角解算及值选择方法;最后,分析了采用所提方法转换计算中的常见误差因素及注意事项,并基于分析结果给出了同步星的转序选取建议。研究结果表明所提方法是有效的,对卫星姿态确定和误差分析有一定的参考意义。     

基于功能拓展的生鲜农产品供应商“互联网+”转型策略

“互联网+”环境对在供应链中发挥着生鲜农产品集散与中转重要功能的供应商带来了挑战和压力,供应商亟待进行“互联网+”转型。针对这一问题,文章首先分析了生鲜农产品供应商在“互联网+”环境下的转型驱动因素以及转型战略和思路。进一步,结合“互联网+”跨界融合思维,以集散和中转功能拓展为基础,分别提出了适合产地供应商、销地供应商和集散型供应商的“互联网+”转型策略。最后针对供应商在“互联网+”转型中可能存在的问题提出了对策和建议。     

土地可持续利用的规划学含义及实现途径分析

在对土地可持续利用内涵进行探讨和传统土地利用规划反思的基础上，提出土地可持续利用的规划学含义和实现途径，包括以人口、资源、环境和社会的多目标协同为目标，修正土地资源供需平衡的内涵，建立土地资源的公平配置模型，加强规划社会的可接受性和参与性，建立规划的协同行动框架和可持续意义上的规划方案评价体系等。     

EDITOR’S INTRODUCTION TO THE 1997 SUMMER SPECIAL ISSUE: THE INTERACTIONS OF ORGANIZATIONAL AND COMPETITIVE INFLUENCES ON STRATEGY AND PERFORMANCE

The 1997 Summer Special Issue of the Strategic Management Journal is introduced by the Editor-in-Chief, Dan Schendel. The Special Issue deals with what Guest Editors, Rebecca Henderson and Will Mitchell call ‘reciprocal interactions’ among environment, strategy, capabilities and performance. Why study of these reciprocal interactions may be useful to better understanding of performance outcomes is discussed. © 1997 by John Wiley & Sons, Ltd.