以审计角度分析内部控制信息的强制性披露

内部控制信息披露对于业管理自身以及市场投资者来说非常重要,所以政府机构在法律层面的监管越来越完善。对于注册会计师来说,内部控制信息披露的情况对于其最终出具的审计意见将产生重要影响,所以从外部审计的角度来探讨内部控制信息披露最新发展动态及其影响情况,对其执行的审计工作具有重要意义。

论歌唱中的呼吸

呼吸是歌唱的根基,也是歌唱的发动机。科学的呼吸方法和技巧是提高歌唱能力的重要前提,而歌唱中的呼吸又不仅仅是生活中的自然呼吸,而是依赖着三个呼吸系统的共同协调。此外,用科学方法理智攻破心理障碍,调节良好的心理状态也是保持正常歌唱呼吸的关键。

QUALITY ASSURANCE INFORMATION SYSTEM FOR AGILE MANUFACTURING

The customer driven dynamic global market and geographical distribution of collaborating partners bring new challenges to the development of quality assurance information system (QAIS) for agile manufacturing. With recent dramatic advances in information technology, firstly the requirements of QAIS are examined in agile manufacturing environment, then a new implementation framework of a distributed QAIS is presented, where a deve loping environment of QAIS is established and some critical techniques are studied. Finally a prototype system based on world wide web (WWW) is accomplished.

Multi-sensor systems and information processing of mobile robot in uncertain environments

The PBJ- 01 robot is a kind of mobile robot featuring six wheels and two swing arms which can help it to fit many terrains. The robot has a sophisticated sensor system, which includes ultrasonic sensors, tentacle sensors and a vision sensor. The PBJ- 01 adopts behavior-based reactive control architecture in which the key part is an object recognition system based on a fuzzy neural network. Simulation validates that this system can conclude the obstacle type from the sensor data, and help the robot decide whether to negotiate or to avoid obstacles.

OPTIMAL CONTRACTS IN TWO-ECHELON SUPPLY CHAIN UNDER ASYMMETRIC INFORMATION AND NONLINEAR DEMAND

The challenge for supply chain management is to create appropriate supply chain contracts so as to optimize the system performance. To examine the role of asymmetric information in a two-echelon supply chain system and derive supply chain contracts to deal with existing asymmetric information, a two level supply chain model including one Supplier and one retailer under the demand of price elasticity is developed. By using the principalagent principle and the optimal control theory, three types of supply chain contract, i. e. , a wholesale pricing contract, a two-parameter linear and a two-parameter nonlinear contracts are obtained. In these contracts, the Supplier has asymmetric information about the retailer cost structure. Simulation results show that the two-parameter contracts are more effective strategies to achieve supply chain coordination.

PID Controller Design Based on the Time Domain Information of Robust IMC Controller Using Maximum Sensitivity

The IMC(Internal Model Control) controller based on robust tuning can improve the robustness and dynamic performance of the system.In this paper,the robustness degree of the control system is investigated based on Maximum Sensitivity(Ms) in depth.And the analytical relationship is obtained between the robustness specification and controller parameters,which gives a clear design criterion to robust IMC controller.Moreover,a novel and simple IMC-PID(Proportional-Integral-Derivative) tuning method is proposed by converting the IMC controller to PID form in terms of the time domain rather than the frequency domain adopted in some conventional IMC-based methods.Hence,the presented IMC-PID gives a good performance with a specific robustness degree.The new IMC-PID method is compared with other classical IMC-PID rules,showing the flexibility and feasibility for a wide range of plants.

Controlled Teleportation of Multi-qudit Quantum Information by Entanglement Swapping

In this paper, we present a scheme for teleporting multi-qudit quantum state, from the sender Alice to the receiver Charlie via many controllers Bobs, whose control parameters are obtained using entanglement swapping of maximally d-dimensional EPR pair. In our scheme, Yang＇s qutrit controlled teleportation protocol [Commun. Theor. Phys. 49 （2008） 338] based on Bell-state entanglement swapping is generalized to the qudit case. The scheme of multi-qudit owns the advantage of having higher code capacity and better security than that of multi-qutrit.

Iterative Learning Control With Incomplete Information： A Survey

Abstract--This paper conducts a survey on iterative learn- ing control （ILC） with incomplete information and associated control system design, which is a frontier of the ILC field. The incomplete information, including passive and active types, can cause data loss or fragment due to various factors. Passive incomplete information refers to incomplete data and information caused by practical system limitations during data collection, storage, transmission, and processing, such as data dropouts, delays, disordering, and limited transmission bandwidth. Active incomplete information refers to incomplete data and information caused by man-made reduction of data quantity and quality on the premise that the given objective is satisfied, such as sampling and quantization. This survey emphasizes two aspects： the first one is how to guarantee good learning performance and tracking performance with passive incomplete data, and the second is how to balance the control performance index and data demand by active means. The promising research directions along this topic are also addressed, where data robustness is highly emphasized. This survey is expected to improve understanding of the restrictive relationship and trade-off between incomplete data and tracking performance, quantitatively, and promote further developments of ILC theory. Index Terms--Data dropout, data robustness, incomplete in- formation, iterative learning controi（ILC）, quantized control, sampled control, varying lengths.

An application-layer based centralized information access control for VPN

With the rapid development of Virtual Private Network (VPN), many companies and organizations use VPN to implement their private communication. Traditionally, VPN uses security protocols to protect the confidentiality of data, the message integrity and the endpoint authentication. One core technique of VPN is tunneling, by which clients can access the in- ternal servers traversing VPN. However, the tunneling technique also introduces a concealed security hole. It is possible that if one vicious user can establish tunneling by the VPN server, he can compromise the internal servers behind the VPN server. So this paper presents a novel Application-layer based Centralized Information Access Control (ACIAC) for VPN to solve this problem. To implement an efficient, flexible and multi-decision access control model, we present two key techniques to ACIAC—the centralized management mechanism and the stream-based access control. Firstly, we implement the information center and the constraints/events center for ACIAC. By the two centers, we can provide an abstract access control mechanism, and the material access control can be decided dynamically by the ACIAC’s constraint/event mechanism. Then we logically classify the VPN communication traffic into the access stream and the data stream so that we can tightly couple the features of VPN communication with the access control model. We also provide the design of our ACIAC prototype in this paper.

Sliding mode control for synchronization of chaotic systems with structure or parameters mismatching

This paper deals with the synchronization of chaotic systems with structure or parameters difference. Nonlinear differential geometry theory was applied to transform the chaotic discrepancy system into canonical form. A feedback control for synchronizing two chaotic systems is proposed based on sliding mode control design. To make this controller physically realizable, an extended state observer is used to estimate the error between the transmitter and receiver. Two illustrative examples were carried out: (1) The Chua oscillator was used to show that synchronization was achieved and the message signal was recovered in spite of parametric variations; (2) Two second-order driven oscillators were presented to show that the synchronization can be achieved and that the message can be recovered in spite of the strictly different model.

Threshold Multiparty Controlled Teleportation of Arbitrary m-Qubit Quantum Information

We present a （t, .n） threshold multiparty controlled quantum teleportation protocol of an arbitrary m-qubit quantum state between two remote parties. The unknown m-qubit quantum state can be recovered by the receiver under control of a subset of the n controllers if the number of the subset is larger than or equal to a threshold, say, t, but not for any t - 1 or fewer controllers. Our scheme seems to be more practical and more flexible than other existing protocols. The quantum resource required is just m Einstein-Podolsky-Rosen （EPR） pairs plus some single photons. The techniques required are only Bell state measurement, single-qubit unitary operation and yon Neumann measurement. So our scheme is also feasible with present-day technique.

Design of Central Management & Control Unit for Onboard High-Speed Data Handling System

The Main Optical Telescope (MOT) is an important payload of the Space Solar Telescope (SST) with various instruments and observation modes. Its real-time data handling and management and control tasks are arduous. Based on the advanced techniques of foreign countries, an improved structure of onboard data handling systems feasible for SST, is proposed. This article concentrated on the development of a Central Management & Control Unit (MCU) based on FPGA and DSP. Through reconfigurating the FPGA and DSP programs, the prototype could perform different tasks. Thus the inheritability of the whole system is improved. The completed dual-channel prototype proves that the system meets all requirements of the MOT. Its high reliability and safety features also meet the requirements under harsh conditions such as mine detection.

A New Design and Implementation of an Attendance Checking Node for Coal Mines

A novel design and implementation of an attendance checking node for coal mines based on the CAN bus is presented in this paper. Hardware circuits and programming methods for the attendance checking node are discussed,including the single-chip computer with CAN controller AT89C51CC03,the CAN bus transceiver TJA1050,the large capacity DataFlash memory,the real-time clock DS1302,the voice chip ISD2560 and the card-reading circuit in Wie-gand format. All the extended hardware satisfies the requirements for intrinsically safe circuits (GB3836.4-2000) and intrinsically safe authentication promoted by the national explosion-proof institute. Further,the software programming methods for the CAN controller (AT89C51CC03) and the implementation of the CAN communications protocol are presented as well.

A Framework of Environmental Modelling and Information Sharing for Urban Air Pollution Control and Management

More effective environmental pollution control and management are needed due to the increasing environ-mental impacts from a range of human activities and the growing public demands for a better living environment. Urban air pollution is a serious environmental issue that poses adverse impacts on the health of people and the environment in most metropolitan areas. In this paper,we propose a geoinformatics augmented framework of environmental modelling and information sharing for supporting effective urban air pollution control and management. This framework is out-lined in terms of its key components and processes including: 1) an integrated,adaptive network of sensors for envi-ronmental monitoring; 2) a set of distributed,interoperable databases for data management; 3) a set of intelligent,robust algorithms and models for environmental modelling; 4) a set of flexible,efficient user interfaces for data access and in-formation sharing; and 5) a reliable,high capacity,high performance computing and communication infrastructure for integrating and supporting other framework components and processes.

Interaction of Units and Research Methods of Control Performances of Distributed Manufacturing Information System

In order to analyze the function demand of the distributed manufacturing information system as well as its control demand, and eliminate information ambiguity among system units to integrate semantics, the abstract Agent model and computational structure of each unit was presented based on flexible coupling automata. The autonomy of each unit was investigated in this foundation. The system unit was described using the Web Ontology Language (OWL) ontology. And the system semantics was also integrated. On these basics the communication among the system units was analyzed with an example of interaction between a machine and a warehouse. The control performances of information system units were investigated using Boolean matrix as a substitute for traditional process in RW theory, which reduced the computational complexity. This work established the foundation for the demand analysis, design and development of the distributed manufacture information system.

Construction project investment control model based on instant information

Change of construction conditions always influences project investment by causing the loss of construction work time and extending the duration. To resolve such problem as difficult dynamic control in work construction plan, this article presents a concept of instant optimization by ways of adjustment operation time of each working procedure to minimize investment change. Based on this concept, its mathematical model is established and a strict mathematical justification is performed. An instant optimization model takes advantage of instant information in the construction process to duly complete adjustment of construction; thus we maximize cost efficiency of project investment.

Quantum Information Splitting of an Arbitrary Three-Qubit State by Using Cluster States and Bell States

A new application of cluster states is investigated for quantum information splitting （QIS） of an arbitrary three-qubit state. In our scheme, a four-qubit cluster state and a Bell state are shared by a sender （Alice）, a controller （Charlie）, and a receiver （Bob）. Both the sender and controller only need to perform Bell-state measurements （BSMs）, the receiver can reconstruct the arbitrary three-qubit state by performing some appropriately unitary transformations on his qubits after he knows the measured results of both the sender and the controller. This QIS scheme is deterministic.

Importance of strengthening the control of bank risk under information background

In the context of the information age, with the causes of the financial deregulation of the bank in the financial industry competition intensifies, the communication of science and technology advancement, there are innovative financial instruments to achieve orgasm. With that, comes the increased risk of commercial banks. China＇ s banking innovation started late, but rapidly develops. More seriously, in the development of the innovation process, there is not enough emphasis on the legal risk, which causes great risks.

Design and Implementation of Computer Network Remote Control System

The paper analyze and design and implement a remote control system based on network. A computer network remote control system mainly includes server, client and the control information. Server registration information realize the user command; client provides network hardware, software and other system resources, the system response message and then feedback service instruction; control information transmission layer implementation using TCPflP protocol to control information including control of resources and control commands etc.. This paper adopts centralized network control system model, the structure of the network system realize unified observation, control, coordination, and control of high efficiency. The use of key technologies, such as Socket and COM to realize the goal of computer hardware resource control, software resource management and other functions.

Extended consensus analysis of multi-agent systems with switching topologies

Theoretical analysis of consensus for networked multi-agent systems with switching topologies was conducted.Supposing that information-exchange topologies of networked system are dynamic,a modified linear protocol is proffered which is more practical than existing ones.The definition of trajectory consensus is given and a new consensus protocol is exhibited such that multi-agent system achieves trajectory consensus.In addition,a formation control strategy is designed.A common Lyapunov function is proposed to analyze the consensus convergence of networked multi-agent systems with switching topologies.Simulations are provided to demonstrate the effectiveness of the theoretical results.