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Assessment of Appropriateness of Diagnostic Lymph Node Tissue Collection from the Operating Theater and by Interventional Radiologist. A Clinical Audit
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作者 Kowthar Salman Hassan Divya Deodhar +1 位作者 Abdullah T. Al-Rawahi Mahmood H. Al Abri 《Advances in Infectious Diseases》 CAS 2024年第3期541-548,共8页
Background: Appropriate sample requesting, collecting and timely dispatch to the appropriate laboratory is essential in establishing diagnosis of pathologies with lesions. Much time and effort may be wasted if this is... Background: Appropriate sample requesting, collecting and timely dispatch to the appropriate laboratory is essential in establishing diagnosis of pathologies with lesions. Much time and effort may be wasted if this is not done according to certain standards. We conducted this study to assess the route of lymph node samples from requests to reaching the laboratories. Methods: We conducted an audit over a period from 4th June until 10th Aug 2023. Data for all the procedures performed over this period on lymph node samples (was entered into and analysed using Excel. Results: A total of eighteen samples for sixteen patients were obtained during this period. Median age of the patients was 34 years (19 - 73) with a M:F ratio of 5:11. Among the IR samples, nine samples were from the neck, three from inguinal area and one from axilla. Seven samples (53.8%) were tru-cut biopsies, six samples (46.15%) were FNA. All samples were sent to the pathology laboratory fixed in formalin. Samples for TB were sent only for five cases (31.25%) and for only two cases (12.5%) were samples sent for bacterial culture. For the OR samples, none were sent for either bacterial culture or TB. Overall, eight patients (50%) were not investigated for any infectious etiologies like brucella, toxoplasmosis, CMV, EBV plus other possible causes. Repeat sampling was required for 25% of patients (within and out of the audit period). Conclusions: to avoid delays in making diagnoses, it is paramount to consider infectious etiologies as possible diagnosis for lymphadenopathy and request appropriate investigations. This requires liaising with infectious diseases/clinical microbiology experts to guide regarding types of samples, types of media and timely dispatch to the correct laboratory. 展开更多
关键词 Clinical audit Clinical Samples BIOPSIES Lymph Nodes Saline FORMALIN Quality Improvement
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A Federated Learning Framework with Blockchain-Based Auditable Participant Selection
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作者 Huang Zeng Mingtian Zhang +1 位作者 Tengfei Liu Anjia Yang 《Computers, Materials & Continua》 SCIE EI 2024年第6期5125-5142,共18页
Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accurac... Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accuracy.This module enables a central server to select a subset of participants to performmodel training based on data and device information.By doing so,selected participants are rewarded and actively perform model training,while participants that are detrimental to training efficiency and model accuracy are excluded.However,in practice,participants may suspect that the central server may have miscalculated and thus not made the selection honestly.This lack of trustworthiness problem,which can demotivate participants,has received little attention.Another problem that has received little attention is the leakage of participants’private information during the selection process.We will therefore propose a federated learning framework with auditable participant selection.It supports smart contracts in selecting a set of suitable participants based on their training loss without compromising the privacy.Considering the possibility of malicious campaigning and impersonation of participants,the framework employs commitment schemes and zero-knowledge proofs to counteract these malicious behaviors.Finally,we analyze the security of the framework and conduct a series of experiments to demonstrate that the framework can effectively improve the efficiency of federated learning. 展开更多
关键词 Federated learning internet of things participant selection blockchain auditability PRIVACY
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Sec-Auditor:A Blockchain-Based Data Auditing Solution for Ensuring Integrity and Semantic Correctness
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作者 Guodong Han Hecheng Li 《Computers, Materials & Continua》 SCIE EI 2024年第8期2121-2137,共17页
Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when ... Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when users perform file operations,the semantic integrity of the data can be compromised.Ensuring both data integrity and semantic correctness has become a critical issue that requires attention.We introduce a pioneering solution called Sec-Auditor,the first of its kind with the ability to verify data integrity and semantic correctness simultaneously,while maintaining a constant communication cost independent of the audited data volume.Sec-Auditor also supports public auditing,enabling anyone with access to public information to conduct data audits.This feature makes Sec-Auditor highly adaptable to open data environments,such as the cloud.In Sec-Auditor,users are assigned specific rules that are utilized to verify the accuracy of data semantic.Furthermore,users are given the flexibility to update their own rules as needed.We conduct in-depth analyses of the correctness and security of Sec-Auditor.We also compare several important security attributes with existing schemes,demonstrating the superior properties of Sec-Auditor.Evaluation results demonstrate that even for time-consuming file upload operations,our solution is more efficient than the comparison one. 展开更多
关键词 Provable data possession public auditing cloud storage data integrity semantic correctness
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Stability Study of Low Voltage Electrical Distribution Network: Audit and Improvement of DJEGBE Mini Solar Photovoltaic Power Plant in the Commune of OUESSE (Benin)
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作者 Bernard N. Tokpohozin Sibiath Osséni +2 位作者 Jean-Louis Fannou Vincent Adigbé Christian D. Akowanou 《Energy and Power Engineering》 2024年第10期345-357,共13页
The supply of quality energy is a major concern for distribution network managers. This is the case for the company ASEMI, whose subscribers on the DJEGBE mini-power station network are faced with problems of current ... The supply of quality energy is a major concern for distribution network managers. This is the case for the company ASEMI, whose subscribers on the DJEGBE mini-power station network are faced with problems of current instability, voltage drops, and repetitive outages. This work is part of the search for the stability of the electrical distribution network by focusing on the audit of the DJEGBE mini photovoltaic solar power plant electrical network in the commune of OUESSE (Benin). This aims to highlight malfunctions on the low-voltage network to propose solutions for improving current stability among subscribers. Irregularities were noted, notably the overloading of certain lines of the PV network, implying poor distribution of loads by phase, which is the main cause of voltage drops;repetitive outages linked to overvoltage caused by lightning and overcurrent due to overload;faulty meters, absence of earth connection at subscribers. Peaks in consumption were obtained at night, which shows that consumption is greater in the evening. We examined the existing situation and processed the data collected, then simulated the energy consumption profiles with the network analyzer “LANGLOIS 6830” and “Excel”. The power factor value recorded is an average of 1, and the minimum value is 0.85. The daily output is 131.08 kWh, for a daily demand of 120 kWh and the average daily consumption is 109.92 kWh, or 83.86% of the energy produced per day. These results showed that the dysfunctions are linked to the distribution and the use of produced energy. Finally, we proposed possible solutions for improving the electrical distribution network. Thus, measures without investment and those requiring investment have been proposed. 展开更多
关键词 LV Distribution Network Energy audit Mini PV Plant Malfunctions Corrective Measures
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Constructing a Triangular Linkage Model of Government Audit,Social Audit,and Internal Audit to Promote High-Quality Development of Audit Services
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作者 TANG Pengzhan 《Journal of Modern Accounting and Auditing》 2024年第3期89-98,共10页
It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a... It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services. 展开更多
关键词 government audit social audit internal audit triangular linkage model high-quality development
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SHT-based public auditing protocol with error tolerance in FDL-empowered IoVs
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作者 Kui Zhu Yongjun Ren +2 位作者 Jian Shen Pandi Vijayakumar Pradip Kumar Sharma 《Digital Communications and Networks》 SCIE CSCD 2024年第1期142-149,共8页
With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machi... With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs. 展开更多
关键词 Internet of vehicles Federated deep learning Data security Data auditing Data locating and recovery
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Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China
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作者 Yu Xia 《Chinese Journal of Population,Resources and Environment》 2024年第2期167-175,共9页
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr... As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers. 展开更多
关键词 Accountability audit Difference-in-differences model Environmental regulation Industrial structure adjustment Quasi-natural experiment
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Does the Internal Audit Function Play a Role in Mitigating Earnings Management?
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作者 Hella Dellai 《Journal of Modern Accounting and Auditing》 2024年第1期20-38,共19页
This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Cor... This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Corrected Standard Errors model to estimate the regression equation.The results showed that EM is negatively associated with internal audit effectiveness,frequency of audit committee meetings with Chief Audit Executives(CAEs),the partial outsourcing of internal audit,and the firm’s size.Moreover,the authors found a positive relationship between EM and the use of IAF as a training ground for management and the private sector.This study is important to academics,regulators,and policymakers in introducing new governance reforms to strengthen the IAF as an important internal governance mechanism to reduce earnings management practices in emerging countries.The results also provide useful information for investors to examine the effect of internal audit characteristics on earnings management. 展开更多
关键词 earnings management internal audit emerging economies
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The Effects of Competence and Auditor Training on Fraud Detection Within Multinational Companies in Sub-Saharan Africa
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作者 Ivan Djossa Tchokoté Joëlle Tsobze Tiomeguim 《Journal of Modern Accounting and Auditing》 2024年第1期1-13,共13页
The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach ... The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa. 展开更多
关键词 FRAUD legal audit fraud detection MULTINATIONALS Sub-Saharan Africa
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Innovation of Audit Business Management Models under the Conditions of Information Technology
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作者 Kai Yuan 《Proceedings of Business and Economic Studies》 2024年第2期8-14,共7页
This paper focuses on the innovation of audit business management in the information technology era.In the wave of digitalization,audit companies need to adjust their management mode to take advantage of the advantage... This paper focuses on the innovation of audit business management in the information technology era.In the wave of digitalization,audit companies need to adjust their management mode to take advantage of the advantages of informatization.The key is to use digital tools to strengthen data analysis and reshape the audit process.This not only improves efficiency and accuracy but also improves the overall audit quality.The article also highlights the importance of developing a culture of continued auditor learning and skills development to ensure competitiveness in the digital age.At the end of the paper,the success of audit companies depends on innovation ability and the importance of combining management mode with technological innovation. 展开更多
关键词 audit INFORMATIZATION INNOVATION Digital tools Data analytics
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Research on Audit Risks in the Recognition of Data Assets on Financial Statements
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作者 Xia Xiao 《Proceedings of Business and Economic Studies》 2024年第5期81-88,共8页
This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual depende... This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing. 展开更多
关键词 audit risks Data assets RECOGNITION DISCLOSURE
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Exploration of Interdisciplinary Integration in Teaching Reform of Legal Studies and Auditing
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作者 Lili Hao 《Journal of Contemporary Educational Research》 2024年第9期69-76,共8页
This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this inte... This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this integration,the ideas for teaching reform in the context of interdisciplinary integration,and the expected outcomes.The aim is to achieve an organic integration of legal studies and auditing through systematic teaching reforms,thereby providing students with comprehensive and integrated knowledge and skills training,ensuring the quality of talent cultivation,and adapting to the needs of social development. 展开更多
关键词 INTERDISCIPLINARY Legal studies auditING Teaching reform
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Analysis of the Impact of Big Data Technology on Environmental Pollution Control Audit
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作者 Xianrui Yang Jinyu Liu 《Proceedings of Business and Economic Studies》 2024年第3期22-27,共6页
As China strives towards the second centenary goal,increasing attention is being paid to environmental pollution and other related issues.Concurrently,with the rapid development of big data technology,many big data so... As China strives towards the second centenary goal,increasing attention is being paid to environmental pollution and other related issues.Concurrently,with the rapid development of big data technology,many big data solutions have been applied to environmental pollution control audits,exerting a significant impact.This paper presents the current situation of environmental pollution audits,summarizing the application of big data from the perspectives of both domestic and international research.In terms of data collection and data analysis for environmental pollution audits,cloud platform technology,and visualization technology are selected based on multiple data sources.The impact in the field of environmental pollution control audits is further analyzed.It is found that the environmental pollution audit cloud platform is not yet perfect,the technical skills of audit personnel are insufficient,and some technologies are not mature.Relevant suggestions are put forward to provide a reference for the future development of big data technology and its integration with environmental pollution control audits. 展开更多
关键词 Big data technology Environmental pollution control audit
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Audit审核在车辆质检工作中的使用方法研析
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作者 朱邦庭 《中国科技纵横》 2024年第3期170-172,共3页
Audit审核起源于德国大众,是企业模拟用户对自己的产品质量进行内部监督的觉行为。通过Audit审核在车辆质检工作中的应用,企业可以更加全面地了解车辆的质量状况,及时发现并解决问题,提升车辆的整体质量水平,从而满足消费者的需求,增强... Audit审核起源于德国大众,是企业模拟用户对自己的产品质量进行内部监督的觉行为。通过Audit审核在车辆质检工作中的应用,企业可以更加全面地了解车辆的质量状况,及时发现并解决问题,提升车辆的整体质量水平,从而满足消费者的需求,增强市场竞争力。Audit审核是站在用户的角度对成品车辆进行质量检查/测量的方法(内部和外部),获得汽车制造厂的广泛应用。Audit审核是在与用户相对的汽车制造厂里进行的审核检验,只有站在用户角度提升产品质量,才能发挥Audit审核的最佳作用。 展开更多
关键词 AUDI 用户评价 方法 原则
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Developing a GIS Audit Framework in the Context of Information Technology though a Reductive Model Approach 被引量:1
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作者 Fausta Mbura Njiru David N. Siriba Faith N. Karanja 《Journal of Geographic Information System》 2023年第2期196-222,共27页
A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objective... A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process. 展开更多
关键词 GIS audit Framework GIS Complexity Reductive Model GIS Monitoring and Evaluation audit Checklist
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Smart Contract Based DDoS Attack Traceability Audit Mechanism in Intelligent IoT
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作者 Zhuohao Wang Weiting Zhang +3 位作者 Runhu Wang Ying Liu Chenyang Xu Chengxiao Yu 《China Communications》 SCIE CSCD 2023年第8期54-64,共11页
In this paper,we focus on providing data provenance auditing schemes for distributed denial of service(DDoS)defense in intelligent internet of things(IoT).To achieve effective DDoS defense,we introduce a two-layer col... In this paper,we focus on providing data provenance auditing schemes for distributed denial of service(DDoS)defense in intelligent internet of things(IoT).To achieve effective DDoS defense,we introduce a two-layer collaborative blockchain framework to support data auditing.Specifically,using data scattered among intelligent IoT devices,switch gateways self-assemble a layer of blockchain in the local autonomous system(AS),and the main chain with controller participation can be aggregated by its associated layer of blocks once a cycle,to obtain a global security model.To optimize the processing delay of the security model,we propose a process of data pre-validation with the goal of ensuring data consistency while satisfying overhead requirements.Since the flood of identity spoofing packets,it is difficult to solve the identity consistency of data with traditional detection methods,and accountability cannot be pursued afterwards.Thus,we proposed a Packet Traceback Telemetry(PTT)scheme,based on in-band telemetry,to solve the problem.Specifically,the PTT scheme is executed on the distributed switch side,the controller to schedule and select routing policies.Moreover,a tracing probabilistic optimization is embedded into the PTT scheme to accelerate path reconstruction and save device resources.Simulation results show that the PTT scheme can reconstruct address spoofing packet forward path,reduce the resource consumption compared with existing tracing scheme.Data tracing audit method has fine-grained detection and feasible performance. 展开更多
关键词 smart contract Internet of Things distributed denial of service TELEMETRY audit
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Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule‑based decision‑making model
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作者 Kuang‑Hua Hu Fu‑Hsiang Chen +1 位作者 Ming‑Fu Hsu Gwo‑Hshiung Tzeng 《Financial Innovation》 2023年第1期2825-2855,共31页
A broad range of companies around the world has welcomed artificial intelligence(AI)technology in daily practices because it provides decision-makers with comprehensive and intuitive messages about their operations an... A broad range of companies around the world has welcomed artificial intelligence(AI)technology in daily practices because it provides decision-makers with comprehensive and intuitive messages about their operations and assists them in formulating appropriate strategies without any hysteresis.This research identifies the essential components of AI applications under an internal audit framework and provides an appropriate direction of strategies,which relate to setting up a priority on alternatives with multiple dimensions/criteria involvement that need to further consider the interconnected and intertwined relationships among them so as to reach a suitable judgment.To obtain this goal and inspired by a model ensemble,we introduce an innovative fuzzy multiple rule-based decision making framework that integrates soft computing,fuzzy set theory,and a multi-attribute decision making algorithm.The results display that the order of priority in improvement—(A)AI application strategy,(B)AI governance,(D)the human factor,and(C)data infrastructure and data quality—is based on the magnitude of their impact.This dynamically enhances the implementation of an AI-driven internal audit framework as well as responds to the strong rise of the big data environment.Highlights Artificial intelligence(AI)promotes the sustainability development of audit tasks.A fuzzy MRDM model extracts key factors from large amounts of data.Fuzzy decision-making trial and evaluation laboratory analysis accounts for dependence and feedback among factors.An effective framework of AI-driven business audit is proposed in which“AI cognition of senior executives”is the most important criterion. 展开更多
关键词 Fuzzy multiple rule-based decision making auditING Artificial intelligence Risk management
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Assessment of the Implementation of Energy Conservation Opportunities Arising from Energy Audits;A Study of Four-Star and Five-Star Hotels in Nairobi Kenya
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作者 Nicholas Ogola Peter Musau Cyrus Wekesa 《Journal of Power and Energy Engineering》 2023年第9期15-44,共30页
This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is... This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is a growing inclination to furnish guests with superior and sustainable services in an energy-efficient and eco-friendly way. Comprehensive research was conducted from energy audits gathered from the establishments and contracted auditing companies, on top of this, hotel staff were given digital questionnaires. To add to the data, the researcher surveyed the hotels with engineering managers. The Energy Audits found that all 10 hotels had adopted Energy Conservation Opportunities (ECOs). After further analysis, the mean adoption rate of Energy Conservation Opportunities (ECOs) during the past three years was 55.83%, which was below the aim of 100%. According to studies, hotel staff manages energy to cut costs. The researcher found that hotels use up a lot of energy. However, they have conservation potential, depending on government policies, costs, ease of implementation, and management commitment to sustainable practices. Essentially, Energy Conservation Opportunities (ECOs) reduce energy expenditures and boost reliable revenues, especially during high energy prices and uncertainty. 展开更多
关键词 Energy Conservation Opportunities (ECOs) Energy Regulation 2012 Energy audit 4-Star Hotel 5-Star Hotel Energy Management Environmental Sustainability Energy Efficiency
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Linux下基于audit的文件操作溯源机制研究
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作者 张雷 谢明玉 《今日自动化》 2023年第10期148-150,共3页
随着网络通信技术的迅速发展,网络服务器系统相关安全研究越来越深入,如何溯源服务器系统中目标文件操作,成为文件系统安全的核心研究点。文章基于linux下audit系统,设计了一种文件操作溯源框架,分层解决文件操作监控、日志传输、暂存... 随着网络通信技术的迅速发展,网络服务器系统相关安全研究越来越深入,如何溯源服务器系统中目标文件操作,成为文件系统安全的核心研究点。文章基于linux下audit系统,设计了一种文件操作溯源框架,分层解决文件操作监控、日志传输、暂存、提取、过滤、解析和存储,按需提取一定时间段内的一系列文件操作的核心日志数据信息,为服务器端文件安全提供溯源支持。 展开更多
关键词 audit NETLINK 域socket 溯源机制
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隐性关联关系与审计费用——基于供应链工商大数据的研究 被引量:2
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作者 黄世忠 叶钦华 陈雪颖 《审计研究》 北大核心 2024年第2期73-86,共14页
近年来,上市公司将其供应链商业关系隐藏化以规避信息披露要求的趋势越来越明显,不利于投资者评估和判断上市公司的交易性质和盈利能力。本文从审计师角度出发,以2010-2021年度我国A股上市公司为研究对象,基于供应链工商大数据度量隐性... 近年来,上市公司将其供应链商业关系隐藏化以规避信息披露要求的趋势越来越明显,不利于投资者评估和判断上市公司的交易性质和盈利能力。本文从审计师角度出发,以2010-2021年度我国A股上市公司为研究对象,基于供应链工商大数据度量隐性关联关系,分析隐性关联关系与审计费用之间的关系,结果发现上市公司与重要交易对象之间存在隐性关联关系提高了审计费用,一系列稳健性检验结果保持一致。在渠道检验中,研究发现隐性关联关系通过影响审计师投入,进一步影响审计费用。在分组检验中,研究发现隐性关联关系对审计费用的影响在高市场化进程地区、低信息透明度的公司以及当上市公司为事务所重要客户时更为显著。本文研究为审计师如何判断隐性关联关系问题提供了经验数据。 展开更多
关键词 隐性关联关系 审计费用 信息披露 审计投入 风险补偿
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