数字化校园一卡通系统的网络安全体系设计

本文介绍了在数字校园一卡通系统(DCCS)中的信息安全和网络安全,分析了DCCS安全体系的设计目标、设计要求和设计原则,提出了设计具有自适应可控性和自适应稳定性的DCCS安全体系的新方法,并指出了DCCS安全体系设计中需进一步研究的若干问题.     

Risk and safety analysis in long-term perspective

This paper analyses how the tension between safety demands and uncertainties in calculations and management is dealt with in discussions of mercury and radioactive waste disposal in Sweden. Mercury and radioactive waste management can be seen as extreme cases where modern notions of risk management and control are called into question. The hazards associated with these categories of waste entail a request for safe handling over an unusually long time span; at the same time, it is infeasible to fully predict the consequences of a chosen method of waste disposal. In safety analyses, uncertainties are dealt with with reference to margins, further research, dilution in time and space, the role of nature and by consideration of the risk and prolonged time perspective relative to other risks and even longer time spans. The suggested solutions to the waste problem are moulded and defined to correspond to the demands of long-term safety. However, even though the definition of the suggested solutions to the waste problem as safe is politically satisfactory at rhetorical level, it will not necessarily be successful when the waste disposal policies are put into practice.     

Measurement in Financial Reporting: Half a Century of Research and Practice

The paper explores developments in the choice of measurement method in financial reporting over the half century that has elapsed since the foundation of Abacus in 1965. The discussion is confined to the specific problem of measuring individual assets and liabilities, rather than the wider problems of the choice of measurement unit (as in inflation accounting) or capital maintenance (as in income measurement). Changes in financial reporting practice and standards are considered in relation to developments in academic research. This has been a two‐way process: research has been stimulated by problems of practice, and practice, particularly as embodied in standards, has been influenced by the results of research. Both have been influenced by significant events in the world economy, notably the inflation of the 1970s and the global financial crisis that started in 2007. Historical cost has retained its position as the predominant measurement technique in practice, but considerable progress has been made in the implementation and understanding of current value measurements, although the principles for choosing between alternative current values (particularly ‘entry’ values as opposed to ‘exit’ values) require further exploration by standard setters, assisted by academic research.     

The nature and value of futures studies or do futures have a future?

The paper discusses the necessity for futures studies and argues the need for methods giving explicable understandings of future possibilities so that decisions and policies can be as future-proof as possible. A taxonomy for futures methodologies based on their passive, preventive or anticipatory characteristics is proposed. The anticipatory methodologies are further categorised into subjective and numerical approaches. The paper goes on to review some of the principal numerical approaches such as system dynamics and econometric methods. The subjective approaches, such as the extended scenario, Delphi and Field Anomaly Relaxation are considered and it is concluded that, in general, they, and especially Field Anomaly Relaxation, are the more fruitful line of attack on the futures problem. Some directions for further research are suggested.     

What is progress in transdisciplinary research?

In disciplinary research progress is reached and assessed by referring to the state of research in a specific field. But what is progress in transdisciplinary research, where several disciplines and further societal actors may be involved? Based on the conception of transdisciplinary research as a collaboration of academic as well as non-academic thought-styles, and based on the understanding of transdisciplinary research as research that develops a comprehensive, multi-perspective, common-good oriented and useful approach to a socially relevant issue, the question of progress is discussed for four view-points: (a) the people concerned about the issue are much less interested in the question of progress in transdisciplinary research than in a better handling of the real world problem; (b) members of a disciplinary, business, governmental or civil society's thought-style, who gain a more comprehensive understanding of an issue through the transdisciplinary research process, are more interested in further elaborating the issue within their thought-style, than in general lessons on progress; (c) progress on the level of personal experience mainly means that members of academic or non-academic thought-styles realize that they are a member of a specific thought-style among others. Progress would be made by integrating this experience in general education and special training; (d) finally a lot of general lessons can be learned and elaborated as tools, cases studies and approaches form the perspective of a thought-style interested in how to understand and manage transdisciplinary research.     

Social and technological forecasting in the Soviet Union

Futures research is now an accepted part of the Soviet planning and control system. Soviet forecasting methods are similar to Western methods, differing chiefly in a greater insistence that complex methods are no substitute for a substantive understanding of the problem. Soviet methodological innovations are worth watching for, however. Actual forecasts are often not published, but the Soviet vision of the future is fairly clear. Key events will include the disappearance of capitalism and the achievement of controlled fusion. Despite its prominence, Soviet futures research has a somewhat uncertain future; further growth will depend both on its own achievements and on any realignment of official policy which may come with the inevitable leadership changes in the Kremlin.     

GIS-based DRASTIC method for groundwater vulnerability assessment: a review

Groundwater vulnerability is a burning issue all over the world due to the deterioration of groundwater level and increasing contamination which poses serious detrimental risk to the environment. To identify this risk, extensive research has been carried out to assess the groundwater vulnerability by using different methods. Generally, the process-based method, statistical method, and overlay & index methods are used in this regard. DRASTIC method is one type of overlay & index method for vulnerability assessment. This paper represents a comprehensive review of available literature on the applications of Geographic Information System (GIS)-based DRASTIC method for groundwater vulnerability assessment. Also, some other types of overlay & index methods are compared with the DRASTIC method. This study discusses the rescaling of rating ranges and modification of DRASTIC parameters, and shows the comparison of DRASTIC method with other vulnerability assessment methods. In addition, this study identifies some research gaps on the present state of groundwater vulnerability assessment and proposes some research needs for further studies. The findings of this study indicate that the combination of GIS and DRASTIC are more viable for groundwater vulnerability assessment. Furthermore, modified DRASTIC method can be used for agricultural, arid, semi-arid, and basaltic regions.     

现代公司治理中的决策规则研究

构建科学的决策规则体系是解决公司治理问题的关键,国内外学者在决策权的配置、决策程序的划分、评价准则的取舍等方面各抒己见,但对于如何设计这一体系目前仍缺乏系统性的研究。本文通过对国内外已有研究成果加以综合分析评价,提出了今后可能的研究方向,以期对此问题的进一步研究提供线索。     

商业银行规模与中小企业信贷融资问题综述

近年来,中小企业融资难这一世界性问题已得到广泛关注。国内外学者从不同的角度对这一问题进行了分析与研究,银行规模对中小企业信贷融资的影响分析是中小企业融资问题的一个重要方面。基于此,本文系统回顾和梳理了国内外关于商业银行规模对中小企业信贷融资影响的相关研究成果,并对该领域展望了进一步的研究方向。希望能够为学者更加深入研究此问题时提供有益的参考,从而有利于我国商业银行治理结构的优化调整,改善中小企业贷款难问题。     

20 years of studies on the balanced scorecard: Trends,accomplishments, gaps and opportunities for future research

Robert Kaplan and David Norton introduced the Balanced Scorecard in their 1992 Harvard Business Review article. 2012 marks 20 years since that article. This anniversary has motivated me to review the state of research on the balanced scorecard, to highlight gaps in that research and to outline some ideas for further research. To this end, I reviewed 114 articles published in 25 accounting journals and 67 articles in business and management journals in the period 1992–2011. The findings of this literature review are presented in three parts. First, the reviewed articles are categorised by topics, research settings, theories, research method, and primary data analysis techniques. Second, the contributions of research to the field and the lessons learned from these studies are discussed. Third, knowledge gaps in existing balanced scorecard research are identified, leading to consideration of several ideas for future research. The last section offers my final remarks.     

金融风险综合评估方法最新研究进展

风险管理是金融机构的基本任务之一,如何有效地评估多种金融风险是风险管理者尤为关注的问题。当前金融风险综合评估方法主要采用由上至下法或由下至上法的理论框架。本文从金融风险综合评估方法所需解决的基本问题入手,详细阐述了金融风险计量方法中的主流模型及其研究现状,结合Copula理论介绍了风险综合评估方法的最新进展,并根据综合评估方法中存在的问题讨论了综合评估方法的前景及展望。     

残疾人就业影响因素研究文献综述

近年来,国家对残疾人就业的重视程度越来越高,但是针对性的学术研究成果很少,研究影响残疾人就业的因素,是未来残疾人就业问题研究中不可或缺的部分。本文通过文献计量学方法对相关文献进行全面研究,分析了残疾人就业问题研究的现状,指出要运用多视角、按残分类的研究方法,并且不断地提升研究过程的科学性和实效性;其次运用内容分析法从定性研究的视角对学者观点进行归纳整理,掌握当前影响残疾人就业因素的主要研究方向及其成果;最后,简要评析目前研究影响残疾人就业因素研究过程中存在的不足并进一步提出研究展望,为后续研究影响残疾人就业的因素的学者提供有效的参考。     

CDF formulation for solving an optimal reinsurance problem

An innovative cumulative distribution function (CDF)-based method is proposed for deriving optimal reinsurance contracts to maximize an insurer’s survival probability. The optimal reinsurance model is a non-concave constrained stochastic maximization problem, and the CDF-based method transforms it into a functional concave programming problem of determining an optimal CDF over a corresponding feasible set. Compared to the existing literature, our proposed CDF formulation provides a more transparent derivation of the optimal solutions, and more interestingly, it enables us to study a further complex model with an extra background risk and more sophisticated premium principle.     

Sustainability of complex societies

Historical knowledge is fundamental to sustainable development. Recent research implicates the development of complexity in systems of problem solving as a primary cause of societal collapse. Diminishing returns to problem solving limited the ability of historical societies to resolve their challenges, and will limit the ability of contemporary societies to address global change. The solutions to this dilemma lie within

1. (a) knowledge of our historical position in a system of evolving complexity

2. (b) the further development of energy to finance problem solving.

     

机构交叉持股对企业价值的影响

基于2007-2018年中国A股上市公司数据,本文考察了机构交叉持股对企业价值的影响及其作用机制。研究发现,机构交叉持股显著提高了企业价值,在考虑内生性问题和替换主要变量后结论依然较为稳健。交叉持股机构投资者能够成为更加积极的监督者,主动参与公司治理,缓解代理问题,同时促进同行业企业间产品市场协作,改善企业的产品市场表现,进而提升企业价值。此外,相比其他类型的投资者,长期、独立以及稳定型的交叉持股机构投资者对企业价值的促进作用更显著,进一步印证了监督治理渠道的作用。机构交叉持股推动产品市场协作,主要是通过提高企业创新能力和营业利润率。本文结论证实了机构交叉持股的正向协同效应,对完善中国资本市场制度体系和促进企业可持续发展具有重要意义。     

保险公司资产负债管理技术及指标研究

保险公司的经营特点及其所面临的风险决定了资产负债管理是保险业的管理核心之一。上世纪末的利差损问题无疑引起了保险业对资产负债管理的重视。但是目前国内保险业的资产负债管理无论在公司实务上还是监管上仍存在着诸多不足。本文尝试从资产负债管理的历史出发,介绍资产负债管理的理论、监管与实务情况,创新之处在于对大量的公司实务情况进行了调研及梳理,并对理论、实务与监管之间的联系及发展作出了一定的思考。     

独立审计质量衡量标准体系的研究

从我国恢复注册会计师制度以来,会计师事务所审计质量就备受关注,迄今为止,国内外众多审计学者已对审计质量问题做了深入研究,但大部分侧重于审计质量控制方面,本文认为要有效解决审计质量及其控制问题首先必须解决审计质量衡量标准的建立问题。本文基于审计工作质量的内涵,采用AHP和专家调查法相结合的方法,提出了一个多层次审计质量衡量标准体系,最后通过立信大华会计师事务所验证了该评价体系的可行性。     

供应链成本管理理论基础和方法研究

本文通过分析产品成本关系矩阵, 阐明供应链成本是跨企业的成本管理, 提出了供应链成本管理理论基础和两种主要的供应链成本管理方法, 指出以合作战略为基础的供应链目标成本是一种合适的供应链成本管理方法。最后得出结论并对将来的研究方向提出了建议。     

公共管理学研究方法阐释与探索

改革开放以来,我国的公共管理学科得到了快速的发展,但是,该学科在短时间内发展之快,也暴露了很多问题。其中,公共管理学研究方法落后的问题非常突出。最突出的表现是公共管理学科没有自己独立的方法论体系。公共管理的学科方法论依然是以主流社会科学的方法论为主,这也造成了该学科过分依赖定量研究而忽视定性研究与价值判断,偏离了公共管理学科的特点和使命。我们认为,建立起能体现学科独立性的中国公共管理研究方法,对促进公共管理教育发展,提高公共管理科学应用研究水平具有非常重要的意义。