无人机飞行品质规范发展思考

文章首先对无人机飞行品质规范发展现状进行了分析,介绍了国外无人机飞行品质规范的研究前沿;针对飞行品质规范的强制性问题进行了分析;最后总结了对我国无人机飞行品质规范发展的几点启示。     

生物气固体氧化物燃料电池研究进展

对近年来国内外生物气固体氧化物燃料电池发电领域的研究进行了归纳分析。在介绍生物气产生和氧离子型固体氧化物燃料电池产电原理的基础上，总结了固体氧化物燃料电池以生物质产出的生物气为燃料发电所涉及的电化学反应；介绍了国外研究者对该类发电过程进行的试验和模拟研究；同时，对生物气结合固体氧化物燃料电池的研究进展进行了分析。得出的结论为，生物气结合固体氧化物燃料电池进行产电具有重大的实际和环保意义。     

基于衍生型环境BSC的绩效评价指标体系设计——以石化企业为例

衍生型环境BSC的构建使环境管理对经济成功贡献之间所暗存的"因果关系"更明晰化、可视化,为促进企业成功实施环保战略提供了管理工具和方法。在国内外相关文献的理论指导下,探讨了衍生型环境BSC的绩效评价指标体系的构建路径和基本架构。把环保战略转化为因果关系耦合的目标和指标,是构建衍生型环境BSC绩效评价指标体系的重要依据。衍生型环境BSC需要从四个维度——财务、客户、内部流程和学习与成长——挖掘与环境相关的内容。结合石化企业的行业背景和企业资料进行了案例分析,为其构建衍生型环境BSC提供一种思路和框架。     

燃油加油机体积量示值误差测量不确定度分析

依据JJG443-2006《燃油加油机》计量检定规程,对燃油加油机主标准器采用容积比较法,在规程规定条件下,对测得的容积进行温度补偿;求得加油机的准确容值,并对其进行测量结果不确定度分析、评定。     

On regulations for 5G: Micro licensing for locally operated networks

Future 5G networks aim at providing new high-quality wireless services to meet stringent and case-specific needs of various vertical sectors beyond traditional mobile broadband offerings. 5G is expected to disrupt the mobile communication business ecosystem and open the market to drastically new sharing based network operational models. 5G technical features of network slicing and small cell deployments in higher carrier frequencies will lower the investment barrier for new entrants to deploy local radio access networks and offer vertical specific services in specific areas and allow them lease the remaining required infrastructure on demand from mobile network operators (MNO) or infrastructure vendors. To realize the full vision of 5G to benefit the society and promote competition, innovation and emergence of new services when the 5G end-to-end network spans across different stakeholders administrative domains, the existing regulations governing the mobile communication business ecosystem are being refined. This paper provides a tutorial overview on how 5G innovations impact mobile communications and reviews the regulatory elements relevant to 5G development for locally deployed networks. This paper expands the recent micro licensing model for local spectrum authorization in future 5G systems and provides guidelines for the development of the key micro licensing elements. This local micro licensing model can open the mobile market by allowing different stakeholders to deploy local small cell networks with locally issued spectrum licenses ensuring pre-defined quality guarantees for the vertical sectors’ case specific needs.     

Investor Relations （IR） in Business Communication on the Example of Poland

This paper focuses on investor relations （IR） as an element of companies＇ communication with the external environment. It shows the place and role of IR in communication with the general market, and the stock exchange market in particular. The study is illustrated with an example of IR in Poland, a relatively new European Union （EU） member state and an emerging market. As can be seen, IR goes beyond the traditionally understood maintenance of communication with the capital market. It is also shown that the main role of IR ought to be the reduction of investment risk and enhancement of the companies＇ value, which is of particular significance in light of the current globalization of capital markets. It has been found that Polish companies, especially those listed on the Warsaw Securities Exchange （WSE）, commonly rely on IR as a means of communication with the environment. And yet, as the results of the analysis show, the quality of that communication is still far from satisfactory, despite efforts undertaken by various external entities to encourage more focus on the development of IR, or understanding of the company＇s relevant staff of its important role.     

The IAS/IFRS application on the intangible assets of non-listed companies

With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.     

地质雷达在土层疏松和空洞探测中的应用

本文在简述地质雷达基本原理及工作方法的基础上，阐述了地质雷达的信号识别在土层疏松及空洞探测中的可行性及准确性，并对地质雷达的实测资料进行了处理及分析。结果表明，地质雷达检测技术能有效的探测土层疏松以及空洞异常，从而避免地铁施工过程中地下空洞等地质体对周围环境和施工安全造成的不良影响。     

我国增值税地方分享部分的区域间分配办法及其改进

1994年分税制财政管理体制改革以来，我国增值税地方分享比例出现了不断下降的趋势。与其他开征增值税、并实行增值税中央与地方分享的OECD国家相比，目前我国地方政府的增值税分享比例并不高。但是，增值税地方分享部分按来源地在各地区间分配的操作办法仍然难以平押地方政府的投资冲动，不利于促进区域间基本公共服务的均等化，也不利于改进政府的执政理念。在仍将增值税地方政府分享部分明确为地方收入的基础上，应改革按来源地在各地区间分配的办法，建立一种综合考虑各相关因素的更为合理的分配策略。