ERP环境下如何开展物资采购审计

本文在简要介绍ERP和物资采购审计定义的基础上,分析了当前在ERP环境下开展物资采购审计所面临的机遇和挑战,分析在ERP系统内部建立审计信息系统开展物资采购审计的必要性,探讨在ERP环境下开展物资采购审计的方法和技巧.     

数字化自动识别系统航标结构设计

介绍了数字化自动识别系统（AIS）航标的结构设计,重点对材料选择、密封设计、散热和 外观造型等 问题进行了论述,提出了相应的解决措施和方法。设计的数字化AIS航标不但能满足海上 恶劣的使用环境,而且还具有新颖亮丽的外观效果,有助于视觉识别和警示。     

浅谈ERP与AIS的同源分流问题

本文主要是在"决策有用观"的基础之上来探讨ERP与AIS的同源分流问题。在"决策有用观"的推动下,会计信息系统必须实现变革,借助飞速发展的信息技术服务于当前会计信息系统。本文将对ERP与AIS之间的数据同源分流关系进行阐述。同时,需要指出的是,AIS是ERP系统的一个重要组成部分;此外,在本文中提出ERP与AIS之间存在的关系能为企业构建ERP系统提出一些重要启示。     

Integrating enterprise resource planning (SAP) in the accounting curriculum: a systematic literature review and case study

This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were integrated into curriculums of other institutions, and to inform the curriculum designers on approaches for adopting SAP, the benefits and potential limitations. The experiences of integrating SAP into an AIS course from both the students and teaching staff perspectives are described and evaluated. The main finding was the importance of resourcing the instructors with technical and pedagogical support to achieve the learning outcomes. The paper concludes by proposing critical success factors for integrating ERP effectively into an AIS course.     

Using the 2019 JBE conference and 2017 JIS themed issue as natural experiments to examine the role of editors as gatekeepers of the research literature in AIS and ethics

In April 2019, the Journal of Business Ethics (JBE) held a conference devoted to the “The Impact of Technology on Ethics, Professionalism and Judgement in Accounting”. This follows the summer 2017 Journal of Information Systems (JIS) themed issue on “Accounting Information Systems and Ethics” I treat this conference and the themed issue as two natural experiments into the evolution of the research literature on Accounting Information Systems (AIS) and ethics. I label this literature as “AIS-ethics”, which I describe as the intersection of the fields of accounting, ethics and information systems. The choice of papers for these two initiatives is amongst the best available metrics of both the latest research on AIS-ethics, and of the kind of research considered desirable by editors/gatekeepers. In particular, I analyze whether these editors/gatekeepers desire papers that fit unambiguously into AIS-ethics, or whether they are willing to accept papers with a more tenuous connection in order to encourage broader participation by researchers. I find that of nine papers selected for special issues or conferences in AIS-ethics over the last three years, only three clearly fall into this domain, suggesting that achieving a critical mass of papers is prioritized over specialization at this stage in the development of a research literature into AIS and ethics.     

星载AIS检测概率计算模型与算法分析

针对国外星载AIS（Automatic Identification System）系统由于时隙冲突导致检测 概率降低的问题,提出了一个检测概率计算模型。通过分析影响检测概率的各种因素,得出 概率计算的算法,并对算法进行了理论分析。对于某个具体的星载AIS系统,将系统参数代 入到该模型中,可以得到该系统的检测性能,从而为实际工程提供理论参考。     

AIS不同发展阶段会计数据处理技术特性比较及启示

会计的本质是一项对会计数据的输入、处理、输出的经济信息系统，对这一数据处理过程，从技术手段上可分为手工会计信息系统（HAIS）、电算化会计信息系统（CAIS）以及网络环境会计信息系（WAIS）。在这三个阶段，会计数据处理呈现出明显不同的技术特性，即它们在数据采集方式、数据处理方式、对经济业务的反映和控制以及数据处理流程上有明显的不同。     

一种AIS船载应答机的结构设计

介绍了AIS船载应答机的结构设计，具体包括AIS应答机主机的结构设计以及天线、MKD显示器等部分的结构设计，重点介绍了AIS船载应答机主机的结构设计。     

审计查证系统在开展审前调查中的作用

本文简要阐述了AIS审计查证系统在审前调查中的应用,重点从五个方面对开展审前调查的调查工作思路、调查方法和调查重点进行了分析,探讨了AIS审计查证系统在审前调查中应用的新理念,供广大审计人员在审前调查工作中借鉴参考,并对企业内部审计的发展起到促进作用.     

内河航运中RFID数据处理技术研究

正确的数据采集与处理方法将给后期的分析建模工作在质量上提供可靠的保证。内河中船舶种类繁多、船型大小不一,大、中型船舶装备有AIS、GPS等监测设备,为海事监管部门的监控管理带来了很多便利,小型船舶的检测手段单一简陋,不易监控,RFID技术以它超越传统自动识别技术的优势,弥补了这一缺陷。介绍多种内河船舶交通流检测技术,分析各检测技术的特点。重点分析RFID数据的特点、分类、处理的常规方法和机制。