电子商务中移动agent的安全保护方案

随着移动agent技术的不断发展,传统的电子商务开始进入移动电子商务时代。但在实际应用过程中,移动agent往往会遭受恶意攻击、数据破坏和商业欺诈等诸多安全威胁。本文从移动agent所面临的安全问题出发,提供了一种基于数字签名和加密技术的安全方案,并对该方案进行了安全性分析。研究表明,该方案对于移动agent的保护是有效的。     

Pirsig's ‘Zen and the Art of Motorcycle Maintenance’: Quality, reason and binary opposites

Robert Pirsig's celebrated novel has lost little of its impact after 30 plus years, and still speaks to us in the West and our highly technological society. None of the issues raised regarding our relation with technology have changed. As fits the schizophrenic pattern of the book, this article is arbitrarily divided into two disparate sections: the first covers some of the sources for the book and the range of critical views on the book. The second, a more speculative conclusion, drawing on a contradiction in Pirsig's text, looks forward to the books continuing relevance as we see the promise of a new dawn for computers: quantum computing. I am unsure of how to equate the forceful rhetoric against dualism, with the facile mystical acceptance of the Buddha residing in the circuits of a digital computer. This fracture in Pirsig's work becomes more visible when he talks of the Japanese term ‘mu’, meaning ‘no thing’. Binary computation is challenged by alternative logics to binary logic. I examine these issues along with the current definitions of Pirsig's quality. A future ‘definition’ of Pirsig's Quality could be the undecided state of a quantum computer (or quantum processes in the mind).     

Using dialogues with customers as sources of knowledge

Every day organizations have numerous dialogues with (potential) customers. The representatives of the organization see themselves presented with the daunting task of how to identify and use the most relevant information that the customer communicated. Equally vexing for these dialogue participants is how to ensure that what is intended with a certain utterance in a dialogue is understood in the way the speaker intended. It is therefore not surprising that not all dialogues lead to satisfactory results for the participants. Customers tell organizations in dialogues (via media like e‐mail, telephone, letters or ‘physical’ visits) what they expect that the organization needs to know to be able to serve them in a satisfactory way. Equally, organizations would like to know whether the message they are communicating is understood in the way the organization intended and if the products or services they are providing matches any persistent (latent) need of a selected (group of) customer(s). This research is aimed at developing a computational instrument to come to terms with these issues. The seminal theory of Clark (1996) might assist us in this endeavour. In particular, the concepts of common ground and larger purpose present possibilities that could support us in our attempts to gain more knowledge from dialogues with customers. Copyright © 2005 John Wiley & Sons, Ltd.     

银行业面对互联网金融挑战的应对策略——基于大数据背景下的思考

伴随着信息技术及互联网的快速发展,社会正在走向全面数字化。大数据、云计算等技术的异军突起使得居民的生活行为方式和企业的生产经营方式都发生了显著变化,科技进步带来的数字化变革正在影响并形成全新的生活习惯和商业模式。在这种大背景下,以网络为载体的互联网金融改变了金融运营模式,传统的银行业正在面临严峻考验。商业银行必须全面认识大数据技术变革带来的影响,转变经营策略,积极应对互联网金融带来的深刻变革。     

New development: COVID-19 as an accelerator of digital transformation in public service delivery

ABSTRACT

In an unexpected circumstance, such as the COVID-19 pandemic, public service delivery cannot be suspended, but must be delivered online, relying on the available digital technology. Social media, specifically, have been widely used to reach a broader portion of the population. This article discusses the digital acceleration that governments and organizations are now facing. The focus is on Italian state museums, which have been pushed for years to adopt digital tools to increase participation. This article highlights three main dilemmas in service delivery: user engagement; planning and control; and costs. The three dilemmas show the social and organizational challenges connected to digital transformation, underlining the issues that organizations will have to face in the future and not just in an emergency such as COVID-19.     

On governance structures for the cloud computing services and assessing their effectiveness

This research suggests information technology (IT) governance structures to manage the cloud computing services. The interest in acquiring IT resources as a utility from the cloud computing environment is gaining momentum. The cloud computing services present organizations with opportunities to manage their IT expenditure on an ongoing basis, and access to modern IT resources to innovate and manage their continuity. However, the cloud computing services are no silver bullet. Organizations would need to have appropriate governance structures and policies in place to manage the cloud computing services. The subsequent decisions from these governance structures will ensure the effective management of the cloud computing services. This management will facilitate a better fit of the cloud computing services into organizations' existing processes to achieve the business (process-level) and the financial (firm-level) objectives. Using a triangulation approach, we suggest four governance structures for managing the cloud computing services. These structures are a chief cloud officer, a cloud management committee, a cloud service facilitation centre, and a cloud relationship centre. We also propose that these governance structures would relate directly to organizations' cloud computing services-related business objectives, and indirectly to cloud computing services-related financial objectives. Perceptive field survey data from actual and prospective cloud computing service adopters suggest that the suggested governance structures would contribute directly to cloud computing-related business objectives and indirectly to cloud computing-related financial objectives.     

Digitization,digitalization, and digital transformation in accounting,electronic commerce,and supply chains

This paper provides some basic definitions associated with digital transformation in organizations and applies those definitions to accounting, electronic commerce, and supply chains. I also drill down on the dimensions associated with digital transformation, including digital everywhere, integration (across applications and with customers and partners), and the need to reengineer processes. I examine several examples of processes ranging from digitization to digital transformation. I also examine the role of people in digitally transformed organizations and some technologies that are important to continued evolution of digitally transformed organizations. Further, we explore a number of scenarios of digital transformation. Finally, these investigations result in the determination of a number of emerging research issues.     

Early evidence of digital labor in accounting: Innovation with Robotic Process Automation

Robotic Process Automation (RPA) is an emerging technology that enables the automation of rules-based business processes and tasks through the use of software bots. Drawing upon the theory of Task-Technology Fit (TTF) and Technology-to-Performance Chain (TPC) (Goodhue and Thompson 1995) and research on expert systems (Messier and Hansen 1987; Sutton 1990), this study explores emerging themes surrounding bot implementation for accounting and finance tasks. We collect and analyze interview data from adopters of RPA and document task suitability, task-technology fit, implementation issues, and resulting performance outcomes. We find that securing technical capability is only a part of RPA implementation process. Organizations engage in standardization and optimization of processes, develop scorecard-like tools to rank tasks, adjust governance structures to include digital employees, and redefine internal controls. Organizations benefit from automating only certain processes, those that are structured, repeated, rules-based, and with digital inputs. Along with cost savings, organizations experience improved process documentation, lower error rates, more accurate measurement of process performance, and better report quality.     

External auditors' perceptions of cloud computing adoption in Australia

Adopting a multi-theoretical approach, I examine external auditors' perceptions of the reasons why organizations do or do not adopt cloud computing. I interview forensic accountants and IT experts about the adoption, acceptance, institutional motives, and risks of cloud computing. Although the medium to large accounting firms where the external auditors worked almost exclusively used private clouds, both private and public cloud services were gaining a foothold among many of their clients. Despite the advantages of cloud computing, data confidentiality and the involvement of foreign jurisdictions remain a concern, particularly if the data are moved outside Australia. Additionally, some organizations seem to understand neither the technology itself nor their own requirements, which may lead to poorly negotiated contracts and service agreements. To minimize the risks associated with cloud computing, many organizations turn to hybrid solutions or private clouds that include national or dedicated data centers. To the best of my knowledge, this is the first empirical study that reports on cloud computing adoption from the perspectives of external auditors.     

Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance

A critical question arises as to whether data analytics (DA) can bring value and improve organizational performance. The benefit offered by DA can be achieved only when organizations are able to direct their attention on the conditioning factors that amplify business value. At the same time, organizations should cautiously resolve the issues that dampen DA business value. This study applied resource-based view (RBV) and the dual factor concept to understand such factors within the Small and Mid-size Enterprises (SMEs) context. The results revealed that information and systems qualities were the catalysts for data analytics business value, whereas lack of understanding and concerns over data security and privacy were the most salient predictors that could prevent SMEs from realizing DA business value. Our study highlights the importance of understanding both enablers and inhibitors in IT business value research. We also offer strategies to stakeholders to help SMEs realize DA business value.     

New development: Reintroducing the zone of indifference: disengaging the cogs of public service performance and citizen satisfaction

This article presents an overview of the legal issues pertaining to the possible secession of Scotland from the United Kingdom. International law and existing norms are few and far between. However, many issues, such as the right to secession, settlement of debt and membership of international organizations are relatively well established. The likely conclusions are that Scotland would have to apply for membership of international organizations. However, it is far from certain that Scotland would have to pay its share of the UK's national debt.     

Financial process mining - Accounting data structure dependent control flow inference

The increasing integration of computer technology for the processing of business transactions and the growing amount of financially relevant data in organizations create new challenges for external auditors. The availability of digital data opens up new opportunities for innovative audit procedures. Process mining can be used as a novel data analysis technique to support auditors in this context. Process mining algorithms produce process models by analyzing recorded event logs. Contemporary general purpose mining algorithms commonly use the temporal order of recorded events for determining the control flow in mined process models. The presented research shows how data dependencies related to the accounting structure of recorded events can be used as an alternative to the temporal order of events for discovering the control flow. The generated models provide accurate information on the control flow from an accounting perspective and show a lower complexity compared to those generated using timestamp dependencies. The presented research follows a design science research approach and uses three different real world data sets for evaluation purposes.     

现代网络安全技术分析

随着网络技术的广泛应用，网络安全也越来越受到重视。本简述了网络安全问题的定义和TCP／IP协议的安全漏洞。同时，介绍了当前网络采用的安全技术。     

The role of controversy in engineering design

To ensure the acceptance of technical systems and products in society, the crucial role of social controversy in technology development has to be more openly recognized. Many of the current acceptance problems of technical systems developed because the social controversy generated by the system under design was not sufficiently taken into account. Actively managed and organized controversy, on the other hand, could become an integral part of the engineering design process and the basis for a new underlying philosophy of design. Technical design in companies and technological organizations could be opened up to the active involvement of social actors usually excluded from it (like the actual users of the technology as well as potentially affected social groups), to allow for the incorporation of more diverse points of view into the design of new technical systems; in this way, socially and ecologically, as well as technically and economically more acceptable solutions could be generated.     

Federal Regulation of Use of Genetic Information by Insurers

This paper analyzes policy developments at the national level during 1997, including proposed federal legislation and the response of the insurance industry. With broad bipartisan support, it appears that some form of federal regulation is likely within the next two sessions of Congress. The debate appears to be centering on two issues: the definition of genetic information and whether regulation will extend to a blanket prohibition on testing. The insurance industry is suggesting that restrictions based on an “unfair discrimination” standard would permit coverage and cost distinctions based on actuarially sound data, while the health care industry is opposed to any discrimination based on genetic information. A utilitarian ethical perspective would likely support restrictions on testing for life insurance but not health insurance.     

Blockchain architecture: A design that helps CPA firms leverage the technology

Blockchain technology has garnered the interest of the accounting profession in recent years. However, when considering whether to adopt this technology, many business professionals have voiced a lack of a compelling use case as a major challenge. To utilize the technology effectively, first, we need to establish how organizations will connect to the blockchain that will also provide a compelling use-case for CPA firms. In this paper, we design a blockchain architecture for organizations that will facilitate effective connectivity to a blockchain while enabling auditors to leverage this technology to provide audit and assurance services. To design the architecture, we consider two broad questions: first, how do CPA firms gain access to reliable audit evidence and, second, how can client firms maintain confidentiality and security of their data given a decentralized and distributed immutable ledger (i.e., a blockchain). Consequently, the proposed architecture will help auditors gain access to reliable digital audit evidence while incentivizing client firms to adopt blockchain technology by substantially reducing the costs of replacing existing information systems. Given this architecture, auditors could also design continuous audit procedures for their respective clients without having to incur substantial investments in software integration. Further, the architecture can be expanded to include various use cases and supply chain participants, other CPA firms, customers, and regulators.     

Microcapitalism and the mega-corporation

More than 100 miles from Bangalore, India, there's a rural area called Kuppam where one in three citizens is illiterate, more than half of the households have no electricity, and there's a high rate of AIDS. It's exactly this challenging atmosphere that prompted Hewlett-Packard to choose Kuppam as one of its first "i-communities" initiatives. Through the program, HP creates public-private partnerships to accelerate economic development through the application of technology while simultaneously opening new markets and developing new products and services. HP brings to these initiatives the management disciplines of a successful technology business. For example, it unearths customer needs using an iterative cycle that involves prototyping products and services and then closely observing residents' experiences with them. It fields a diversely talented team that brings many skills to the initiative, including deep technical ability, management acumen, and market knowledge. It takes a systems approach, simultaneously examining all the elements that must come together to create a working solution to a given problem. It establishes a "leading platform" on which other players--comapnies, nonprofits, and government agencies--can build technologies and applications. Practices like these help ensure that HP's investment yields real, sustainable results for the community in question. But HP also sees returns to its own business. In Kuppam, the company is discovering the need for (and developing) new products like a solar-powered digital camera, with printer, that fits in a backpack. By engaging the community and its leaders and working with them to design valuable new tools and capabilities, HP is gaining the knowledge it needs to be a stronger competitor in other developing regions.     

Engaging with indigital geographic information networks

Digital technologies like geographic information systems (GIS) pose new problems for indigenous people on a global scale. Some American Indian tribes see GIS as beneficial and a method of modernizing and gaining real or perceived technical legitimacy. Thus, institutions using the technology simultaneously shape and are shaped by GIS [E. Sheppard, GIS and society: Towards a research agenda, Cartography and Geographic Information Systems. 22 (1) (1995) 5-16]. Such impacts have prompted advocates of American Indian communities to raise concerns about the development of GIS in Indian Country [M. Palmer, Cut from the same cloth: The United States Bureau of Indian Affairs, geographic information systems, and cultural assimilation, in: L.E. Dyson, M. Hendriks, S. Grant (Eds.) Information technology and indigenous people, Idea Group Publishing, Hershey, PA., 2007; M. Nantel, So as to hold many sheep: towards a culturally appropriate GIS, Unpublished Masters Thesis, McGill University, 1999]. In this paper, I will discuss some advantages and disadvantages of engaging with GIS networks emanating from federal government agencies and North American Indian communities. However, in both cases there are concerns among American Indians about the security of proprietary knowledge and information held in digital repositories. Digital technologies like GIS must be considered in relation to the future of indigenous knowledge systems. Indigital is a neologism that describes the emerging relationship between indigenous knowledges and digital technologies.     

Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations

This paper explores the relationship between organizations in ambiguous situations, the technology of choice and the uses of internal accounting systems (systems of cost accumulation, performance evaluation and budgetary control). Accounting systems are examined in terms of the two elements of March's technology of foolishness (Civilokonomen, May 1971, pp. 7–12). Relaxation of traditional prohibitions in choice behaviour against imitation, coercion and rationalization suggest that accounting systems might be understood both in terms of their impact on sustaining and influencing an organization's culture and language and in terms of their ideological and legitimizing influence in maintaining systems of power and control in organizations. Allowing playfulness in the choice process suggests that accounting systems might be designed to facilitate creativity and innovation in organizations, insofar as these characteristics are appropriate in contributing to organizational effectiveness.     

Examining the process of performance measurement system design and implementation in two Italian public service organizations

In the last two decades, the adoption of new public management (NPM) practices in the public sector has increased as public sector organizations seek to improve efficiency, effectiveness and public accountability. We present case study findings of a NPM initiative to implement balanced scorecard (BSC) performance measurement systems in two Italian public sector organizations. This study considers the question of whether the BSC development process can be effectively translated into the public sector context. Our findings highlight the importance of aligning the development of performance management systems with a greater understanding of the internal and external environment of public sector organizations. Our results further emphasize the significant role of emergent stakeholders and management culture for the success of NPM performance management initiatives.