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基本建设预算、决(结)算审核的策划和方法
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作者 邱建朝 《四川会计》 北大核心 2001年第7期44-45,共2页
关键词 基本建设 预算 决策 审划
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Authorized Identity-Based Public Cloud Storage Auditing Scheme with Hierarchical Structure for Large-Scale User Groups 被引量:3
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作者 Yue Zhang Hanlin Zhang +1 位作者 Rong Hao Jia Yu 《China Communications》 SCIE CSCD 2018年第11期111-121,共11页
Identity-based public cloud storage auditing schemes can check the integrity of cloud data, and reduce the complicated certificate management. In such a scheme, one Private Key Generator(PKG) is employed to authentica... Identity-based public cloud storage auditing schemes can check the integrity of cloud data, and reduce the complicated certificate management. In such a scheme, one Private Key Generator(PKG) is employed to authenticate the identity and generate private keys for all users, and one Third Party Auditor(TPA) is employed to by users to check the integrity of cloud data. This approach is undesirable for large-scale users since the PKG and the TPA might not be able to afford the heavy workload. To solve the problem, we give a hierarchical Private Key Generator structure for large-scale user groups, in which a root PKG delegates lower-level PKGs to generate private keys and authenticate identities. Based on the proposed structure, we propose an authorized identity-based public cloud storage auditing scheme, in which the lowest-level PKGs play the role of TPA, and only the authorized lowest-level PKGs can represent users in their domains to check cloud data's integrity. Furthermore, we give the formal security analysis and experimental results, which show that our proposed scheme is secure and efficient. 展开更多
关键词 cloud storage cloud storage auditing large-scale users third party auditor
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Planning method of infrastructure project in China 被引量:2
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作者 Du Xiangrong Watanabe Tsunemi 《Engineering Sciences》 EI 2010年第4期80-85,共6页
Different planning methods have been applied in private and public infrastructure projects, which resulted in different approval procedures and querry about impartiality. However, planning methods of infrastructure pr... Different planning methods have been applied in private and public infrastructure projects, which resulted in different approval procedures and querry about impartiality. However, planning methods of infrastructure projects are seldom investigated up to now. The authors propose a proper project planning method which is applicable to all kinds of infrastructure projects with various funedorigins. The project planning method includes a comprehensive planning frame- work and a six-step planning process. The financial indicator, i. e. , self-reimbursement ratio is introduced for the proper division of financial obligation between government and project company. 展开更多
关键词 China INFRASTRUCTURE implementation scheme PLANNING PROJECT self-reimbursement rate
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The Impact of Enterprise Resource Planning (ERP) System on the Cost and Price of Auditing Auditor's Perspective
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作者 Murat Azaltun Irem Batibay Ilker Calayoglu Hüseyin Mert Hakan Tartan 《Journal of Modern Accounting and Auditing》 2013年第4期497-504,共8页
Technology plays a key role in today's business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increa... Technology plays a key role in today's business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology (IT) on a large scale is by installing enterprise resource planning (ERP) systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized (non-ERP) systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences (SPSS) 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are: (1) Companies with ERP systems are reducing their auditing costs; and (2) Auditing companies are not implying a low rate of price to their customers using ERP. 展开更多
关键词 enterprise resource planning (ERP) audit cost audit price
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Art Education Need of Adults and Contribution of Art Education to Their Personalities
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作者 Asuman Aypek Arslan 《Journal of Literature and Art Studies》 2014年第7期582-587,共6页
Education is a mental effort that an individual performs alone or in a group for the purpose of perceiving the surrounding, understanding, and putting a meaning on it. In this sense, it would be a reasonable idea that... Education is a mental effort that an individual performs alone or in a group for the purpose of perceiving the surrounding, understanding, and putting a meaning on it. In this sense, it would be a reasonable idea that an individual should benefit from art education in order to have a complete education, since art is not just creating an aesthetic object or being aware of staying against an aesthetic object. Art means that it occurs in every stage, in every action, in all attitudes and behaviors of human being realized in an aesthetic concern without thinking When the individuals having an art education in primary and secondary education start their education in a higher education program in a faculty or department other than art education, art education loses its continuity. However art education should be continuous and it is of importance in terms of its contribution to this continuity since the studies of art education for the adults out of formal education would support it. The purpose of the current study was to determine the needs of adults and also the support that would be obtained from any kind of educational activities for art education, and to propose some recommendations in this sense 展开更多
关键词 Art education EDUCATION adult education
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Review of Issues Related to Tourism Policies regarding Environmental Management and Customary Practices of Tourism in Gilgit-Baltistan, Pakistan
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作者 Rehmat Karim Salma A. Durrani Azhar Hussain 《Journal of Environmental Science and Engineering(B)》 2012年第9期1087-1093,共7页
The purpose of this study is to highlight the issues and problems of tourism planning, policy formulation and implementation in Gilgit-Baltistan-mountainous region of Pakistan-a place which is abound with worth seeing... The purpose of this study is to highlight the issues and problems of tourism planning, policy formulation and implementation in Gilgit-Baltistan-mountainous region of Pakistan-a place which is abound with worth seeing natural scenes and also hub of world's highest mountain ranges. Tourism in many countries plays an important role in improving not only economic conditions but it also has been used as a tool to preserve environment. Tourism policy is part of national development policy in many countries, but in Pakistan this sector has been ignored in terms of proper policy formulation and also it was not considered as a potential sector for economic betterment. Although Pakistan, particularly Gilgit-Baltistan is replete with tourism resources, haplessly policy makers never focused on this sector in capitalizing these tourism resources. It also covers the traditional practices of 4 As (Access, Attractions, Accommodation and Acceptance) in Gilgit-Baltistan. In Pakistan, there have been different laws and regulations formulated with the passage of time but they have not been implemented properly. In Pakistan, tourism policy was first prepared in 1983 but it was not enforced appropriately. According to ranking of WEF T&T (World Economic Forum Travel and Tourism) competitiveness index, Pakistan is ranked below average in policy formulation and implementation. 展开更多
关键词 Statuary policies customary practices 4 As environment Gilgit-Baltistan Pakistan.
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OPTIMAL PRICING AND INVENTORY POLICY WITH ORDER CANCELATIONS UNDER THE CASH-ON-DELIVERY PAYMENT SCHEME 被引量:4
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作者 ZHANG Jie NIU Baozhuang LI Jianbin 《Journal of Systems Science & Complexity》 SCIE EI CSCD 2014年第5期970-992,共23页
Considering a periodic review system where the online seller allows the customers to pay when the products are delivered to them(referred as cash-on-delivery payment scheme in this paper),the authors investigate the s... Considering a periodic review system where the online seller allows the customers to pay when the products are delivered to them(referred as cash-on-delivery payment scheme in this paper),the authors investigate the seller's joint pricing and inventory control policy with a finite planning horizon.In particular,the authors incorporate the customers' possible order cancellation behavior with the cash-on-delivery scheme.It can be proven that the base-stock list price policy is optimal under mild conditions.The authors also analyze the impact of the customers' forward looking behavior on the optimal policy. 展开更多
关键词 Cash-on-delivery customer behavior dynamic programming joint price and inventory decisions
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Solving Resource-constrained Multiple Project Scheduling Problem Using Timed Colored Petri Nets
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作者 吴瑜 庄新村 +2 位作者 宋国辉 许晓栋 李从心 《Journal of Shanghai Jiaotong university(Science)》 EI 2009年第6期713-719,共7页
To solve the resource-constrained multiple project scheduling problem(RCMPSP) more effectively,a method based on timed colored Petri net(TCPN) was proposed.In this methodology,firstly a novel mapping mechanism between... To solve the resource-constrained multiple project scheduling problem(RCMPSP) more effectively,a method based on timed colored Petri net(TCPN) was proposed.In this methodology,firstly a novel mapping mechanism between traditional network diagram such as CPM(critical path method)/PERT(program evaluation and review technique) and TCPN was presented.Then a primary TCPN(PTCPN) for solving RCMPSP was modeled based on the proposed mapping mechanism.Meanwhile,the object PTCPN was used to simulate the multiple projects scheduling and to find the approximately optimal value of RCMPSP.Finally,the performance of the proposed approach for solving RCMPSP was validated by executing a mould manufacturing example. 展开更多
关键词 timed colored Petri nets resource-constrained multiple project scheduling problem (RCMPSP) mapping mechanism
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