银行语音系统和视频会议系统

随着计算机和网络技术的发展，数据、语音和视频三网合一已成为可能。当今银行网络的建设，一般都要采用三网合一的方案，这样在有限投资的情况下，可使网络资源得到充分利用，而且还能紧随技术潮流，为银行业务及办公电子化提供基础和保障。在银行三网合一的网络上，除了业务数据和管理数据外，最重要的应用就是语音系统和视频系统，视频系统一般包括视频会议系统和视频点播系统（VOD），由于银行视频会议系统用得较多，这里主要介绍一下视频会议系统。一、语音系统语音系统现在正由传统的语音系统向基于开放标准的IP语音系统发展，传统…     

生产自动化实时语音报警系统的开发与应用

一、前言 在自动化生产过程中,为了及时向生产车间提供报警信号的语音提示,需要一套实时语音报警系统.     

计算机电话语音系统的开发方法

计算机电话语音系统在金融、通讯业应用日益广泛。本介绍了该系统的组成、开发环境和基本开发方法。     

浅谈非线性编辑系统在电视节目制作中的应用

随着电子信息技术和计算机技术的发展,电视节目的编辑方式也从传统的线性编辑转变为非线性编辑,非线性编辑系统的出现,打破了传统电视节目制作的技术壁垒,提高了电视节目制作的质量和视觉效果,特别在制作的过程中,可以反复修改的特点,为电视的后期制作提供了保障.     

浅谈非线性编辑系统在电视节目制作中的应用

随着电子信息技术和计算机技术的发展,电视节目的编辑方式也从传统的线性编辑转变为非线性编辑,非线性编辑系统的出现,打破了传统电视节目制作的技术壁垒,提高了电视节目制作的质量和视觉效果,特别在制作的过程中,可以反复修改的特点,为电视的后期制作提供了保障。     

利用多媒体促进英语语音教学

近年来,随着国家加大对教育领域基础建设的投资,师资和教学条件都有很大的改善,多媒体这一新兴教育手段在教学中也发挥着日益重要的作用。本文试图探索如何最大限度的将现代多媒体技术运用到英语语音的教学中,并从教学思路、教学方法和课件设计等方面阐述了其可操作性,以期能促进和改善英语语音教学。     

编辑管理创新研究

随着现代科学技术的发展,创新成为时代的主题。把编辑管理创新作为一个专门概念和术语引入编辑出版学,无疑将对认识编辑出版规律、促进编辑管理创新机制的建立与出版事业的繁荣发展具有重要意义。本文在对编辑管理创新的内涵和战略意义深入分析的基础上,阐述了编辑管理创新的特点和程序,提出了实现编辑管理创新的策略建议。     

国内英语语音意识研究概况

语音意识是元语言知识,不是只限于听和说层面上的语音,它是在句子、短语和单词层面上的语音意识。时至今日,西方语音意识的研究成果已较为系统和深入,相比之下,我国结语音意识的介绍与研究还都不够深入。拟从三方面分别概述国内英语语音意识研究现状及其成果,并对其发展趋势做出预测,以期对进一步的研究做出贡献。     

国内英语语音意识研究概况

语音意识是元语言知识,不是只限于听和说层面上的语音,它是在句子、短语和单词层面上的语音意识.时至今日,西方语音意识的研究成果已较为系统和深入,相比之下,我国对语音意识的介绍与研究还都不够深入.拟从三方面分别概述国内英语语音意识研究现状及其成果,并对其发展趋势做出预测,以期对进一步的研究做出贡献.     

The life of an accounting information systems research course

This paper describes the development, evaluation, and the changes made to a research course for part-time Master of Science students in accounting. The course prepares students for their Master of Science thesis and aims to develop their research skills. On top of this, it managed to overcome barriers between faculty members who were chiefly involved in teaching, and those who mainly conducted research. In the course, students work in teams, closely supervised by faculty members, and go through a research process that ends with the preparation of a research paper. The course consists of 10 steps, which are described and critically discussed. Evaluation scores indicate that students appreciate the course and experience a steep learning curve. Faculty members also experience benefits, despite the extensive preparation time involved.     

Accounting information systems research over the past decade: Past and future trends

This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting, management information systems, and computer science journals from 1999 to 2009 with a view to identifying whether or not the focus of AIS research has changed, and if so how it has changed, since the Poston and Grabski’s (2000) review of AIS research from 1982 to 1998. We also report our insights into where AIS research is likely to be heading in the future. We analyse each of the 395 articles identified as reporting AIS research to identify their underlying theory, research method and research topic. Our results confirm the continuing decline in analytical and model‐building research in AIS‐related research and this decline is associated with a similar decline in the use of computer science theory to motivate this research. We also find that two theoretical platforms, in particular, now account for almost half (48 per cent) of all AIS research: cognitive psychology and economics. Experimental research methods and archival studies continue to grow as the preferred methods for testing the AIS‐related theories derived from these theory domains.     

Valuing the project: a knowledge-action response to network governance in collaborative research

The delegation of research to self-directed networks is a relatively new strategy to focus academic endeavour on public priorities. Networks involve policy-makers, knowledge producers and knowledge users in unfamiliar governance and management relationships. Here we reflect, as practitioners, on research networks as complex governance systems and on their projects as knowledge-action systems designed to deliver public value. Projects represent the currency in which delegated research is issued, but their conversion into monetary grants and awards diverts attention from their potential as boundary organizations or communities of practice in the production of societal knowledge and understanding. Recognizing and supporting projects as scalable components of enduring knowledge-action systems, rather than as transient instances of research funding, is key to sustaining delivery of public value under conditions of network governance.     

An analysis of the true notional bond system applied to the CBOT T-bond futures

The conversion factor system (CFS) is used in the determination of the invoice price of the Chicago Board of Trade Treasury-bond futures. As an alternative to the CFS, Oviedo [Oviedo, R.A., 2006. Improving the design of Treasury-Bond futures contracts. The Journal of Business 79, 1293–1315] proposed the True Notional Bond System (TNBS), and showed that it outperforms the CFS when interest rates are deterministic. The main purpose of this paper is to compare the effectiveness of the two systems in a stochastic environment. In order to do so, we price the CBOT T-bond futures as well as all its embedded delivery options under both the CFS and the TNBS. Our pricing procedure is an adaptation of the Dynamic Programming algorithm described in Ben-Abdallah et al. [Ben-Abdallah, R., Ben-Ameur, H., Breton, M., 2007. Pricing CBOT Treasury Bond futures. Les Cahiers du GERAD G-2006-77]. Numerical illustrations show that, in a stochastic framework, TNBS does not always outperform the CFS. However, as the long-term mean moves away from the level of the notional rate, the TNBS performs increasingly better than the CFS.     

A review of Australian management accounting research: 1980–2009

This paper reviews 231 papers published by 10 leading management accounting journals between the years 1980 and 2009. The review is structured according to research topics, research settings, research theories, research method and primary data analysis technique. Based on the results of this review, the paper provides reflections on the evolution of Australian management accounting research over the last 30 years and discusses opportunities for future research.     

Reimagining design science and behavioral science AIS research through a business activity lens

In this paper, we present a novel approach for reimagining the scope and impact of design science and behavioral science accounting information systems (AIS) research. We do so by first explicitly considering the broad impact of accounting on business functions. The proliferation of information technology throughout the organization coupled with the blurring of the lines between “accounting” and “business” activities has spawned a world where (technology-enabled) accounting has truly become the language of (technology-driven) business. Leveraging the International Standards Organization model of the phases of business activity, we highlight how utilization of information systems artifacts in each business activity phase yields a broad array of AIS research questions. Second, we encourage design science and behavioral science AIS research to work synergistically, such that the outputs of each paradigm inform the research conducted in the other paradigm. We suggest that a more purposeful integration of design science and behavioral science AIS research over time can improve the rigor and relevance of AIS research to advance knowledge in the field, amplify the impact of AIS research for our colleagues in both accounting and information systems, and improve the practical applicability of the research findings.     

财务报表保险(FSI)制度研究综述

财务报表保险(FSI)制度对于会计和保险界来说是一个全新的研究领域,已有研究发现,FSI与SOA2002相比更能有效解决审计师独立性问题,从而提升投保公司的会计信息质量。随之而来的好处是公司治理的改善及资源配置的优化,这对现实经济具有重大意义。本文在论述FSI制度产生背景的基础上,详细综述了国内外理论研究者关于FSI制度的已有研究,最后作出总结并给出了未来研究之方向。     

How information systems influence user decisions: a research framework and literature review

Technology has created new information alternatives that may influence the way information system users make decisions. This paper proposes a research framework for examining how features of an information system affect the decision-making process. The framework is synthesized by merging frameworks from the accounting information systems (AIS) literature and the human information processing (HIP) literature. The framework is then used to organize a literature review of 15 journals from 1987 through mid-1999, which identified 57 decision-making studies. Findings indicate that a wide range of opportunities is available for information systems research on issues of contemporary importance. This discussion includes changes in the decision process initiated by implementing enterprise resource planning (ERP) systems, data warehouses, electronic commerce, virtual organizations, on-line financial reporting, and disaggregated financial statement information.     

Experiences with EXGAME: an expert system for playing a competitive business game

This paper looks at expert systems in management, by using a business game as an experimental vehicle. An expert system called EXGAME was developed to play a business game, which is normally played by students, with minimal human intervention. This paper concentrates on the effectiveness of EXGAME as compared with human players for tasks at different levels. EXGAME was able to replace human players in decision making at the operational level, and indeed outperform them. However, it proved to be impractical to replace human input at the strategic level. The paper also sheds some light on the problems of trying to build an expert system when there is no real expert. A combination of a modular knowledge-base structure and a process of ‘learning by experimentation’ was effective in this case; it is suggested that this may be an appropriate development strategy in other similar situations. © 1998 John Wiley & Sons, Ltd.     

Impact of an audit reporting expert system on learning performance: A teaching note

Audit reporting is a complex process, requiring knowledge of various reporting issues and corresponding report formats. To address the difficulty of presenting audit reporting concepts to students, the authors constructed and used an audit reporting system, named AUDPORT, in their first-level auditing classes at two major state universities. This paper reports the use of AUDPORT as a teaching aid and its impact on students' performance.