A useful mid course guidance law for long range multi purpose missiles is proposed. The law consists of two parts. One is used in the horizontal guidance plane, and the other in the vertical guidance plane. The mid ...A useful mid course guidance law for long range multi purpose missiles is proposed. The law consists of two parts. One is used in the horizontal guidance plane, and the other in the vertical guidance plane. The mid course is combined with variable structure proportional navigation in the homing phase. Simulation results show that the proposed guidance law can meet the demands for starting up the homing phase and so the handing over between mid course guidance and terminal guidance can be carried out successfully.展开更多
This article examines the legal impediments to proper cultural heritage management in Ethiopia in light of three successive Ethiopian governments’ proclamations on cultural heritage conservation. It provides a brief...This article examines the legal impediments to proper cultural heritage management in Ethiopia in light of three successive Ethiopian governments’ proclamations on cultural heritage conservation. It provides a brief overview of the meaning and types of cultural heritages as well as the evolution of the concept and practice of the protection and preservation of cultural heritages. Having critically analyzed the basic essences of the legal provisions of the cultural heritage conservation proclamations of the Imperial, the Military （Derg）, and the reigning governments, the article argues that the decrees issued mainly reflect the political philosophy of the three respective regimes. As a result, the second legal provision is not better than the first one, and within the same logic, the third is more expected to mitigate the problems related to cultural heritage management than the second one. Nevertheless, it is an open secret that the destruction and loss of cultural heritages in Ethiopia are increasing from time to time. Finally, the article provides conclusions consisting of recommendations to address the legal impediments to proper cultural heritage management in Ethiopia.展开更多
The present study is intended to be an analysis of the main Romanian legal provision in what concerns the impact of foreign exchange differences and potential consequences at the level of financial statements for comp...The present study is intended to be an analysis of the main Romanian legal provision in what concerns the impact of foreign exchange differences and potential consequences at the level of financial statements for companies. In Romanian legislation, the issue of the foreign exchange differences is treated at a general level： these are recognized as a profit and loss item and as a consequence, they are included in the taxable base when booked in the accounting. Our legislation does not provide for specific treatments depending on the ＇realization momenf＇ of these differences or depending on the conditions for recognizing a gain/loss from foreign exchange differences. For the unrealized exchange differences arising from the application of accounting rules on monthly assessment of foreign currency monetary items, there is not a specific event or transaction to determine income or expenditure. This monthly review depending on the National Bank of Romania [BNR] foreign exchange rate valid on the last day of the month aims to bring closer to reality the financial position of an entity. The exchange rate is a monetary policy item set by the central bank and may be influenced by various factors such as： monetary policy of the BNR; inflation target objectives and rate of exchange stabilization or reduction efforts, as is the case of BNR in the last years to fulfill EU criteria for adoption of the EURO; periodical influences of speculative capitals on the exchange rate level; economic status and especially exports and imports. However, a taxpayer should not be charged unless there is evidence of the ＂economic enrichment＂ thereof. However, this enrichment, seen as a rising economic value of the company, depends on the perspective from which is seen： the owner of the company or the tax authorities. The exchange differences impact also the value of the owners＇ equity for which a minimum level is requested under the commercial company law. In case of negative values, this triggers various risks at the level of the continuity principle or even endangers the existence of the company.展开更多
This note is devoted to introduce a new concept of conditionally dominated random variables.Under suitable restrict conditions,a general strong law of large numbers for arbitrary continuous random variables is obtained.
文摘A useful mid course guidance law for long range multi purpose missiles is proposed. The law consists of two parts. One is used in the horizontal guidance plane, and the other in the vertical guidance plane. The mid course is combined with variable structure proportional navigation in the homing phase. Simulation results show that the proposed guidance law can meet the demands for starting up the homing phase and so the handing over between mid course guidance and terminal guidance can be carried out successfully.
文摘This article examines the legal impediments to proper cultural heritage management in Ethiopia in light of three successive Ethiopian governments’ proclamations on cultural heritage conservation. It provides a brief overview of the meaning and types of cultural heritages as well as the evolution of the concept and practice of the protection and preservation of cultural heritages. Having critically analyzed the basic essences of the legal provisions of the cultural heritage conservation proclamations of the Imperial, the Military （Derg）, and the reigning governments, the article argues that the decrees issued mainly reflect the political philosophy of the three respective regimes. As a result, the second legal provision is not better than the first one, and within the same logic, the third is more expected to mitigate the problems related to cultural heritage management than the second one. Nevertheless, it is an open secret that the destruction and loss of cultural heritages in Ethiopia are increasing from time to time. Finally, the article provides conclusions consisting of recommendations to address the legal impediments to proper cultural heritage management in Ethiopia.
文摘The present study is intended to be an analysis of the main Romanian legal provision in what concerns the impact of foreign exchange differences and potential consequences at the level of financial statements for companies. In Romanian legislation, the issue of the foreign exchange differences is treated at a general level： these are recognized as a profit and loss item and as a consequence, they are included in the taxable base when booked in the accounting. Our legislation does not provide for specific treatments depending on the ＇realization momenf＇ of these differences or depending on the conditions for recognizing a gain/loss from foreign exchange differences. For the unrealized exchange differences arising from the application of accounting rules on monthly assessment of foreign currency monetary items, there is not a specific event or transaction to determine income or expenditure. This monthly review depending on the National Bank of Romania [BNR] foreign exchange rate valid on the last day of the month aims to bring closer to reality the financial position of an entity. The exchange rate is a monetary policy item set by the central bank and may be influenced by various factors such as： monetary policy of the BNR; inflation target objectives and rate of exchange stabilization or reduction efforts, as is the case of BNR in the last years to fulfill EU criteria for adoption of the EURO; periodical influences of speculative capitals on the exchange rate level; economic status and especially exports and imports. However, a taxpayer should not be charged unless there is evidence of the ＂economic enrichment＂ thereof. However, this enrichment, seen as a rising economic value of the company, depends on the perspective from which is seen： the owner of the company or the tax authorities. The exchange differences impact also the value of the owners＇ equity for which a minimum level is requested under the commercial company law. In case of negative values, this triggers various risks at the level of the continuity principle or even endangers the existence of the company.
基金Supported by the National Nature Science Foundation of China（10571076） Supported by Anhui High Education Research（2006Kj246B）
文摘This note is devoted to introduce a new concept of conditionally dominated random variables.Under suitable restrict conditions,a general strong law of large numbers for arbitrary continuous random variables is obtained.
