This paper makes astudy on the interactive digital gener-alization, where map generalizationcan be divided into intellective reason-ing procedure and operational proce-dure, which are done by human andcomputer, respec...This paper makes astudy on the interactive digital gener-alization, where map generalizationcan be divided into intellective reason-ing procedure and operational proce-dure, which are done by human andcomputer, respectively. And an inter-active map generalization environmentfor large scale topographic map is thendesigned and realized. This researchfocuses on: ① the significance of re-searching an interactive map generali-zation environment, ② the features oflarge scale topographic map and inter-active map generalization, ③ the con-struction of map generalization-orien-ted database platform.展开更多
This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations f...This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.展开更多
The effect of uncertainty about stochastic diffusion model on dynamic portfolio choice of an investor who maximizes utility of terminal portfolio wealth was studied.It applied stochastic control method to obtain the c...The effect of uncertainty about stochastic diffusion model on dynamic portfolio choice of an investor who maximizes utility of terminal portfolio wealth was studied.It applied stochastic control method to obtain the closed-form solution of optimal dynamic portfolio,and used the Bayesian rule to estimate the model parameters to do an empirical study on two different samples of Shanghai Exchange Composite Index.Results show,model uncertainty results in positive or negative hedging demand of portfolio,which depends on investor's attitude toward risk;the effect of model uncertainty is more significant with the increasing of investment horizon,the decreasing of investor's risk-aversion degree,and the decreasing of information;predictability of risky asset return increases its allocation in portfolio,at the same time,the effect of model uncertainty also strengthens.展开更多
Security analysis of cryptographic protocols has been widely studied for many years.As far as we know,we have not found any methods to effectively analyze group key exchange protocols for the three parties yet,which d...Security analysis of cryptographic protocols has been widely studied for many years.As far as we know,we have not found any methods to effectively analyze group key exchange protocols for the three parties yet,which did not sacrifice the soundness of cryptography.Recently,Canetti and Herzog have proposed Universally Composable Symbolic Analysis(UCSA) of two-party mutual authentication and key exchange protocol which is based on the symmetric encryption schemes.This scheme can analyze the protocols automatically and guarantee the soundness of cryptography.Therefore,we discuss group key exchange protocol which is based on Joux Tripartite Diffie-Hellman(JTDH) using UCSA.Our contribution is analyzing group key exchange protocol effectively without damaging the soundness of cryptography.展开更多
Agent negotiation has become increasingly important since the advent of electronic commerce.There are two kinds of interactions in the process of agent negotiation.One is the interaction between different agents,and t...Agent negotiation has become increasingly important since the advent of electronic commerce.There are two kinds of interactions in the process of agent negotiation.One is the interaction between different agents,and the other is the interaction between the agent and the human user.In this paper,firstly,we introduce Q language,a scenario description language for designing interactions between agents and human users.Then we propose an integrating interaction framework for agent negotiation,in which both kinds of interactions are described by Q scenario.Our framework can make the interaction process open and easy to be understood by the users.Users can understand how the negotiation process goes and what is happening in the system including some erroneous or inappropriate actions caused by the negotiation agent.This gives the users a chance to terminate or change the behavior of negotiation agent in time to avoid unfavorable negotiation outcome.In addition,users can customize the agent's behaviors through visible interactions with it.展开更多
One of the significant effects of the knowledge economy is the introduction of new business models with resulting creation of intangible resources represented by intellectual assets. In spite of its clear contribution...One of the significant effects of the knowledge economy is the introduction of new business models with resulting creation of intangible resources represented by intellectual assets. In spite of its clear contribution to a firm＇s sustainability of performance, recognition of these intellectual assets in the financial statements do not correspond with their significance as they have to rigid criteria set by conventional accounting standards. This study seeks to assess the level of intellectual capital （IC） resources reported in Malaysian companies in the traditional sectors of the economy and examine their reporting trends in the annual reports of these companies from years 2003 and 2008 Data was collected from companies listed in the main board of Malaysia Stock Exchange （or Bursa Malaysia） and content analysis was applied. Results show that the extent of IC reporting in the annual accounts of listed companies in traditional sectors is slightly above average.展开更多
文摘This paper makes astudy on the interactive digital gener-alization, where map generalizationcan be divided into intellective reason-ing procedure and operational proce-dure, which are done by human andcomputer, respectively. And an inter-active map generalization environmentfor large scale topographic map is thendesigned and realized. This researchfocuses on: ① the significance of re-searching an interactive map generali-zation environment, ② the features oflarge scale topographic map and inter-active map generalization, ③ the con-struction of map generalization-orien-ted database platform.
文摘This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.
基金Key program of Natural Science Research of High Education of Anhui Province of China(No.KJ2009A157)
文摘The effect of uncertainty about stochastic diffusion model on dynamic portfolio choice of an investor who maximizes utility of terminal portfolio wealth was studied.It applied stochastic control method to obtain the closed-form solution of optimal dynamic portfolio,and used the Bayesian rule to estimate the model parameters to do an empirical study on two different samples of Shanghai Exchange Composite Index.Results show,model uncertainty results in positive or negative hedging demand of portfolio,which depends on investor's attitude toward risk;the effect of model uncertainty is more significant with the increasing of investment horizon,the decreasing of investor's risk-aversion degree,and the decreasing of information;predictability of risky asset return increases its allocation in portfolio,at the same time,the effect of model uncertainty also strengthens.
基金supported by the National Natural Science Foundation of China under Grants No.61003262,No.60873237,No.61100205,No.60873001the Fundamental Research Funds for the Central Universities under Grant No.2009RC0212
文摘Security analysis of cryptographic protocols has been widely studied for many years.As far as we know,we have not found any methods to effectively analyze group key exchange protocols for the three parties yet,which did not sacrifice the soundness of cryptography.Recently,Canetti and Herzog have proposed Universally Composable Symbolic Analysis(UCSA) of two-party mutual authentication and key exchange protocol which is based on the symmetric encryption schemes.This scheme can analyze the protocols automatically and guarantee the soundness of cryptography.Therefore,we discuss group key exchange protocol which is based on Joux Tripartite Diffie-Hellman(JTDH) using UCSA.Our contribution is analyzing group key exchange protocol effectively without damaging the soundness of cryptography.
基金This work is partially supported by the National Natural Science Foundation of China (No. 69973032)AIEJ (Association of International Education, Japan).
文摘Agent negotiation has become increasingly important since the advent of electronic commerce.There are two kinds of interactions in the process of agent negotiation.One is the interaction between different agents,and the other is the interaction between the agent and the human user.In this paper,firstly,we introduce Q language,a scenario description language for designing interactions between agents and human users.Then we propose an integrating interaction framework for agent negotiation,in which both kinds of interactions are described by Q scenario.Our framework can make the interaction process open and easy to be understood by the users.Users can understand how the negotiation process goes and what is happening in the system including some erroneous or inappropriate actions caused by the negotiation agent.This gives the users a chance to terminate or change the behavior of negotiation agent in time to avoid unfavorable negotiation outcome.In addition,users can customize the agent's behaviors through visible interactions with it.
文摘One of the significant effects of the knowledge economy is the introduction of new business models with resulting creation of intangible resources represented by intellectual assets. In spite of its clear contribution to a firm＇s sustainability of performance, recognition of these intellectual assets in the financial statements do not correspond with their significance as they have to rigid criteria set by conventional accounting standards. This study seeks to assess the level of intellectual capital （IC） resources reported in Malaysian companies in the traditional sectors of the economy and examine their reporting trends in the annual reports of these companies from years 2003 and 2008 Data was collected from companies listed in the main board of Malaysia Stock Exchange （or Bursa Malaysia） and content analysis was applied. Results show that the extent of IC reporting in the annual accounts of listed companies in traditional sectors is slightly above average.
