New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this ...New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.展开更多
On June 2nd,the press conference for issuing the national standard—Target Text Quality Requirements for Translation Services was held in Beijing,jointly hosted by China Association for Standardization (CAS),Translato...On June 2nd,the press conference for issuing the national standard—Target Text Quality Requirements for Translation Services was held in Beijing,jointly hosted by China Association for Standardization (CAS),Translator Association of China (TAC),China Translation and Publishing Corporation (CTPC) and China Shipol Information Center.展开更多
The quality of the software product is a crucial factor that contributes to its success. Therefore, it is important to specify the right software quality requirements that will establish the basis for desired quality ...The quality of the software product is a crucial factor that contributes to its success. Therefore, it is important to specify the right software quality requirements that will establish the basis for desired quality of the final system/software product. There are several known methodologies/ processes that support the specification of the system/software functional requirements starting from the user needs to finally obtain the system requirements that the developers can implement through their development process. System/software quality requirements are interdependent with functional requirements, which means that the system/software quality requirements are meant to be specified in parallel with the latter. The ISO/IEC 25000 [1] SQuaRE series of standards include the standard ISO/IEC 25030—Software engineering—Software Quality Requirements and Evaluation—Quality requirements [2], which has as main goal to help specify software quality requirements. As to date, this standard does not offer clear and concise steps that a software quality engineer could follow in order to specify them. This article presents modifications recommended for ISO/IEC 25030 standard, with, among the others, a new requirements definition process that allows for specifying the system/software quality requirements taking into account the existing published system and software quality model ISO/IEC 25010 [3] as well as all the stake- holders of the project.展开更多
Owing to the lack of a direct link with the operations in short-range air combat,conventional aircraft flying qualities criteria are inappropriate to guide the design of a task-tailored flight control law.By applying ...Owing to the lack of a direct link with the operations in short-range air combat,conventional aircraft flying qualities criteria are inappropriate to guide the design of a task-tailored flight control law.By applying the mission-oriented flying qualities evaluation approach,various aircraft with different control law parameters are evaluated on a ground-based simulator.This paper compares the evaluation results with several conventional flying qualities criteria,and discusses the appropriate parameter combination to reflect the flying qualities requirements of short-range air combat.The comparison and analysis show that a short-range air combat mission requires a higher minimum short period mode natural frequency and a smaller maximum roll mode time constant,and allows a lower minimum pitch attitude bandwidth and a higher maximum short period mode damp ratio than those of conventional flying qualities criteria.Furthermore,a combination of the pitch attitude bandwidth,the pitch attitude magnitude at the bandwidth frequency,and the pitch attitude transfer function gain can define the flying qualities requirements of short-range air combat.The new metric can successfully predict the flying quality levels of aircraft in a short-range air combat mission.展开更多
Some researchers have suggested that scientific foundations expressed in a mathematical form are needed to thrust the success of systems engineering as a discipline on its own merit. In order to contribute the develop...Some researchers have suggested that scientific foundations expressed in a mathematical form are needed to thrust the success of systems engineering as a discipline on its own merit. In order to contribute the development of such systems science, this paper investigates from a foundational standpoint the relationships between stakeholder needs, system requirements, and sets of systems. Various theorems and corollaries are proposed and mathematically proven. The theoretical elements are presented as a foundation for the development of a science for requirements engineering. The proposed foundations are finally tested to mathematically describe, in a rigorous and precise manner, qualities of good requirements, which are otherwise traditionally defined using vague narrative. By showcasing practical examples of the theoretical aspects, the paper is intended to serve as a bridge between practitioners and theorists.展开更多
文摘New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.
文摘On June 2nd,the press conference for issuing the national standard—Target Text Quality Requirements for Translation Services was held in Beijing,jointly hosted by China Association for Standardization (CAS),Translator Association of China (TAC),China Translation and Publishing Corporation (CTPC) and China Shipol Information Center.
文摘The quality of the software product is a crucial factor that contributes to its success. Therefore, it is important to specify the right software quality requirements that will establish the basis for desired quality of the final system/software product. There are several known methodologies/ processes that support the specification of the system/software functional requirements starting from the user needs to finally obtain the system requirements that the developers can implement through their development process. System/software quality requirements are interdependent with functional requirements, which means that the system/software quality requirements are meant to be specified in parallel with the latter. The ISO/IEC 25000 [1] SQuaRE series of standards include the standard ISO/IEC 25030—Software engineering—Software Quality Requirements and Evaluation—Quality requirements [2], which has as main goal to help specify software quality requirements. As to date, this standard does not offer clear and concise steps that a software quality engineer could follow in order to specify them. This article presents modifications recommended for ISO/IEC 25030 standard, with, among the others, a new requirements definition process that allows for specifying the system/software quality requirements taking into account the existing published system and software quality model ISO/IEC 25010 [3] as well as all the stake- holders of the project.
文摘Owing to the lack of a direct link with the operations in short-range air combat,conventional aircraft flying qualities criteria are inappropriate to guide the design of a task-tailored flight control law.By applying the mission-oriented flying qualities evaluation approach,various aircraft with different control law parameters are evaluated on a ground-based simulator.This paper compares the evaluation results with several conventional flying qualities criteria,and discusses the appropriate parameter combination to reflect the flying qualities requirements of short-range air combat.The comparison and analysis show that a short-range air combat mission requires a higher minimum short period mode natural frequency and a smaller maximum roll mode time constant,and allows a lower minimum pitch attitude bandwidth and a higher maximum short period mode damp ratio than those of conventional flying qualities criteria.Furthermore,a combination of the pitch attitude bandwidth,the pitch attitude magnitude at the bandwidth frequency,and the pitch attitude transfer function gain can define the flying qualities requirements of short-range air combat.The new metric can successfully predict the flying quality levels of aircraft in a short-range air combat mission.
文摘Some researchers have suggested that scientific foundations expressed in a mathematical form are needed to thrust the success of systems engineering as a discipline on its own merit. In order to contribute the development of such systems science, this paper investigates from a foundational standpoint the relationships between stakeholder needs, system requirements, and sets of systems. Various theorems and corollaries are proposed and mathematically proven. The theoretical elements are presented as a foundation for the development of a science for requirements engineering. The proposed foundations are finally tested to mathematically describe, in a rigorous and precise manner, qualities of good requirements, which are otherwise traditionally defined using vague narrative. By showcasing practical examples of the theoretical aspects, the paper is intended to serve as a bridge between practitioners and theorists.
