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Strategic Study for the Development of Solar Physics in Space 空间太阳物理发展战略研究
空间科学学报 Pub Date : 2023-07-01 DOI: 10.11728/cjss2023.02.yg04
Yihua Yan, Yuanyong Deng, W. Gan, Ming Ding, Hui Tian, Xiaoshuai Zhu
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引用次数: 1
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? 国际财务报告准则》关于税损结转和负绩效的信息是否能改善对收益和现金流的预测？
空间科学学报 Pub Date : 2023-04-29 DOI: 10.1007/s11573-023-01147-7
Sandra Dreher, Sebastian Eichfelder, Felix Noth
{"title":"Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?","authors":"Sandra Dreher, Sebastian Eichfelder, Felix Noth","doi":"10.1007/s11573-023-01147-7","DOIUrl":"10.1007/s11573-023-01147-7","url":null,"abstract":"<p><p>We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and corresponding deferred taxes from the International Financial Reporting Standards tax footnotes for listed firms from Germany. Our out-of-sample tests show that considering accounting information on tax loss carryforwards does not enhance performance forecasts and typically even worsens predictions. The most likely explanation is model overfitting. Besides, common forecasting approaches that deal with negative performance are prone to prediction errors. We provide a simple empirical specification to account for that problem.</p><p><strong>Supplementary information: </strong>The online version contains supplementary material available at 10.1007/s11573-023-01147-7.</p>","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"1 1","pages":"1-39"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10148587/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87769085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Discovering the Sky at the Longest Wavelength Mission−A Pathfinder for Exploring the Cosmic Dark Ages 发现最长波长的天空任务-探索宇宙黑暗时代的探路者
空间科学学报 Pub Date : 2023-01-01 DOI: 10.11728/cjss2023.01.220104001
Xuelei Chen, Jingye Yan, Yidong Xu, L. Deng, Fengquan Wu, Lin Wu, Li Zhou, Xiaofeng Zhang, Xiaocheng Zhu, Zhong Yang, Ji Wu
{"title":"Discovering the Sky at the Longest Wavelength Mission−A Pathfinder for Exploring the Cosmic Dark Ages","authors":"Xuelei Chen, Jingye Yan, Yidong Xu, L. Deng, Fengquan Wu, Lin Wu, Li Zhou, Xiaofeng Zhang, Xiaocheng Zhu, Zhong Yang, Ji Wu","doi":"10.11728/cjss2023.01.220104001","DOIUrl":"https://doi.org/10.11728/cjss2023.01.220104001","url":null,"abstract":"","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65737381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Design and Implement of High-speed Receiving Cache System of the Satellite 卫星高速接收缓存系统的设计与实现
空间科学学报 Pub Date : 2023-01-01 DOI: 10.11728/cjss2023.01.220112005
Jingxing Song, Y. Zhu, J. Rao, J. An
{"title":"Design and Implement of High-speed Receiving Cache System of the Satellite","authors":"Jingxing Song, Y. Zhu, J. Rao, J. An","doi":"10.11728/cjss2023.01.220112005","DOIUrl":"https://doi.org/10.11728/cjss2023.01.220112005","url":null,"abstract":"","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65737394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Clustering of Ultraviolet Auroral Oval Images Based on Deep Representation Learning 基于深度表示学习的紫外极光椭圆图像聚类
空间科学学报 Pub Date : 2023-01-01 DOI: 10.11728/cjss2023.01.220127012
Lingshu Zhang, Ziming Zou, Xi Bai
{"title":"Clustering of Ultraviolet Auroral Oval Images Based on Deep Representation Learning","authors":"Lingshu Zhang, Ziming Zou, Xi Bai","doi":"10.11728/cjss2023.01.220127012","DOIUrl":"https://doi.org/10.11728/cjss2023.01.220127012","url":null,"abstract":"","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65737559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Recent Progress and Development Trend of Solid Combustion Research for Manned Space Exploration 载人航天固体燃烧研究进展及发展趋势
空间科学学报 Pub Date : 2023-01-01 DOI: 10.11728/cjss2023.02.2022-0049
Shuangfeng Wang, Chuanjia Wu
{"title":"Recent Progress and Development Trend of Solid Combustion Research for Manned Space Exploration","authors":"Shuangfeng Wang, Chuanjia Wu","doi":"10.11728/cjss2023.02.2022-0049","DOIUrl":"https://doi.org/10.11728/cjss2023.02.2022-0049","url":null,"abstract":"","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65738186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sky Area Target of Opportunity Mission Planning Method 机遇任务天空区域目标规划方法
空间科学学报 Pub Date : 2023-01-01 DOI: 10.11728/cjss2023.02.220225020
Erkang Zeng, Haiyan Wu, Z. Feng
{"title":"Sky Area Target of Opportunity Mission Planning Method","authors":"Erkang Zeng, Haiyan Wu, Z. Feng","doi":"10.11728/cjss2023.02.220225020","DOIUrl":"https://doi.org/10.11728/cjss2023.02.220225020","url":null,"abstract":"","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65738640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Construction and Verification of DAM Model DAM模型的构建与验证
空间科学学报 Pub Date : 2023-01-01 DOI: 10.11728/cjss2023.03.2023-0007
Wei Liu, B. Luo, J. Gong, Qu He, Ronglan Wang, Kaiheng Xiang
{"title":"Construction and Verification of DAM Model","authors":"Wei Liu, B. Luo, J. Gong, Qu He, Ronglan Wang, Kaiheng Xiang","doi":"10.11728/cjss2023.03.2023-0007","DOIUrl":"https://doi.org/10.11728/cjss2023.03.2023-0007","url":null,"abstract":"","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"129 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65739410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Suggestions on Scientific Objectives of Deep-space Satellite Constellation to Explore the Sun and Inner-heliosphere from an Unprecedented Stereoscopic Panorama Viewpoint 以前所未有的立体全景视角探索太阳和内日球层的深空卫星星座科学目标的建议
空间科学学报 Pub Date : 2023-01-01 DOI: 10.11728/cjss2023.03.210728081
M. Xiong, Xueshang Feng, L. Xia, Zhenghua Huang, Bo Li, Yanchen Gao, Weixin Liu, Mingzhe Sun, Hongxin Zhang, Shuwu Dai, Y. Wang
{"title":"Suggestions on Scientific Objectives of Deep-space Satellite Constellation to Explore the Sun and Inner-heliosphere from an Unprecedented Stereoscopic Panorama Viewpoint","authors":"M. Xiong, Xueshang Feng, L. Xia, Zhenghua Huang, Bo Li, Yanchen Gao, Weixin Liu, Mingzhe Sun, Hongxin Zhang, Shuwu Dai, Y. Wang","doi":"10.11728/cjss2023.03.210728081","DOIUrl":"https://doi.org/10.11728/cjss2023.03.210728081","url":null,"abstract":"","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"45 12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65739519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An Improved HVQ Algorithm for Compression and Rendering of Space Environment Volume Data with Multi-correlated Variables 多相关变量空间环境体数据压缩与绘制的改进HVQ算法
空间科学学报 Pub Date : 2023-01-01 DOI: 10.11728/cjss2023.04.2022-0020
Lili Bao, Yanxia Cai, Rui Wang, Yenan Zou, Liqin Shi
{"title":"An Improved HVQ Algorithm for Compression and Rendering of Space Environment Volume Data with Multi-correlated Variables","authors":"Lili Bao, Yanxia Cai, Rui Wang, Yenan Zou, Liqin Shi","doi":"10.11728/cjss2023.04.2022-0020","DOIUrl":"https://doi.org/10.11728/cjss2023.04.2022-0020","url":null,"abstract":"","PeriodicalId":57609,"journal":{"name":"空间科学学报","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65739896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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