With the rapid development and application of cloud computing,big data,artificial intelligence,5G,satellite communication,blockchain and other emerging information technologies,conditions have been provided for the in...With the rapid development and application of cloud computing,big data,artificial intelligence,5G,satellite communication,blockchain and other emerging information technologies,conditions have been provided for the intelligent development of urban rail vehicles.With the development of smart urban rail vehicles,the standards system of traditional urban rail vehicle cannot meet the development requirements,so it is necessary to study and reconstruct the standards system.To embody the intelligent level of urban rail vehicles,the paper conducts the research on the standards for the urban rail vehicle train control system,monitoring and diagnosis system,passenger service system,and then proposes the overall architecture and standard list of smart city rail vehicle technical standards system,providing reference for the planning and establishment of China's smart city rail standards system.展开更多
The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the ...The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.展开更多
Cloud computing plays a very important role in the development of business and competitive edge for many organisations including SMEs (Small and Medium Enterprises). Every cloud user continues to expect maximum servic...Cloud computing plays a very important role in the development of business and competitive edge for many organisations including SMEs (Small and Medium Enterprises). Every cloud user continues to expect maximum service, and a critical aspect to this is cloud security which is one among other specific challenges hindering adoption of the cloud technologies. The absence of appropriate, standardised and self-assessing security frameworks of the cloud world for SMEs becomes an endless problem in developing countries and can expose the cloud computing model to major security risks which threaten its potential success within the country. This research presents a security framework for assessing security in the cloud environment based on the Goal Question Metrics methodology. The developed framework produces a security index that describes the security level accomplished by an evaluated cloud computing environment thereby providing the first line of defence. This research has concluded with an eight-step framework that could be employed by SMEs to assess the information security in the cloud. The most important feature of the developed security framework is to devise a mechanism through which SMEs can have a path of improvement along with understanding of the current security level and defining desired state in terms of security metric value.展开更多
To construct the Agricultural Scientific and Technical Information Core Metadata （ASTICM） standard and its expanding principles, and to develop a register system based on ASTICM, the policy and methods of DC （Dubli...To construct the Agricultural Scientific and Technical Information Core Metadata （ASTICM） standard and its expanding principles, and to develop a register system based on ASTICM, the policy and methods of DC （Dublin Core） and SDBCM （Scientific Database Core Metadata） were studied. The construction of ASTICM has started from the proposed elements of the DCMI （Dublin Core Metadata Initiative）, and has expanded the DC and SDBCM with related expanding principles. ASTICM finally includes 75 metadata elements, five expanded principles, and seven application profile creation methods. According to the requirement analysis of a large number of users of agricultural information, a register system based on ASTICM was developed. The ASTICM standard framework and its register system supported the search, sharing, integration exchange and other applications, effectively.展开更多
基金the Major Science&Technology Development Project of China CRRC in 2022.Project number:2022CKA054。
文摘With the rapid development and application of cloud computing,big data,artificial intelligence,5G,satellite communication,blockchain and other emerging information technologies,conditions have been provided for the intelligent development of urban rail vehicles.With the development of smart urban rail vehicles,the standards system of traditional urban rail vehicle cannot meet the development requirements,so it is necessary to study and reconstruct the standards system.To embody the intelligent level of urban rail vehicles,the paper conducts the research on the standards for the urban rail vehicle train control system,monitoring and diagnosis system,passenger service system,and then proposes the overall architecture and standard list of smart city rail vehicle technical standards system,providing reference for the planning and establishment of China's smart city rail standards system.
文摘The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.
文摘Cloud computing plays a very important role in the development of business and competitive edge for many organisations including SMEs (Small and Medium Enterprises). Every cloud user continues to expect maximum service, and a critical aspect to this is cloud security which is one among other specific challenges hindering adoption of the cloud technologies. The absence of appropriate, standardised and self-assessing security frameworks of the cloud world for SMEs becomes an endless problem in developing countries and can expose the cloud computing model to major security risks which threaten its potential success within the country. This research presents a security framework for assessing security in the cloud environment based on the Goal Question Metrics methodology. The developed framework produces a security index that describes the security level accomplished by an evaluated cloud computing environment thereby providing the first line of defence. This research has concluded with an eight-step framework that could be employed by SMEs to assess the information security in the cloud. The most important feature of the developed security framework is to devise a mechanism through which SMEs can have a path of improvement along with understanding of the current security level and defining desired state in terms of security metric value.
文摘To construct the Agricultural Scientific and Technical Information Core Metadata （ASTICM） standard and its expanding principles, and to develop a register system based on ASTICM, the policy and methods of DC （Dublin Core） and SDBCM （Scientific Database Core Metadata） were studied. The construction of ASTICM has started from the proposed elements of the DCMI （Dublin Core Metadata Initiative）, and has expanded the DC and SDBCM with related expanding principles. ASTICM finally includes 75 metadata elements, five expanded principles, and seven application profile creation methods. According to the requirement analysis of a large number of users of agricultural information, a register system based on ASTICM was developed. The ASTICM standard framework and its register system supported the search, sharing, integration exchange and other applications, effectively.
