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数据无儿戏——谈审计监督与数据法规遵从
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《中国计算机用户》 2005年第6期33-34,共2页
在越来越多的企业财经“丑闻”被曝光之后,“审计”、“监督”、“内部控制”等词汇,也开始高频度地闪现在眼前。这也就是我们从今年开始设立“监管与审计”栏目的基本点—了解信息化环境下,IT与监管、审计、内控的关系、角色和新挑战。... 在越来越多的企业财经“丑闻”被曝光之后,“审计”、“监督”、“内部控制”等词汇,也开始高频度地闪现在眼前。这也就是我们从今年开始设立“监管与审计”栏目的基本点—了解信息化环境下,IT与监管、审计、内控的关系、角色和新挑战。2005年1月18日我刊承办了《中国IT法规遵从论坛》。国家审计署信息中心主任王智玉在论坛上发表演讲。本文是演讲内容的整理。 展开更多
关键词 审计监督 数据法规遵从 企业信息化建没 数据资产
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法国网联汽车的数据合规方案及中国启示
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作者 梅傲 尹诗楠 《中国科技论坛》 CSSCI 北大核心 2023年第6期180-188,共9页
随着数据权利化、制度化的发展进程,数据秩序已得到重视,但网联汽车领域的数据秩序尚无完善的保障体系。顺应网联汽车发展的不可逆趋势,应当关注该领域的数据合规问题,提供本土化的合规方案。以法国网联汽车合规方案为考察重心,该方案以... 随着数据权利化、制度化的发展进程,数据秩序已得到重视,但网联汽车领域的数据秩序尚无完善的保障体系。顺应网联汽车发展的不可逆趋势,应当关注该领域的数据合规问题,提供本土化的合规方案。以法国网联汽车合规方案为考察重心,该方案以GDPR和法国数据保护法为基础,由CNIL主导、各行业共同参与制定,具备赋权脉络清晰、场景划分合理、政府监管灵活的优势。中国应一方面落实知情同意原则,强化数据管理者的告知义务,增强行业自律性;另一方面转变传统的统一数据规范,设立分类数据规则,同时成立交通领域的专门数据监管部门,从制度和监管角度对国内网联汽车运行过程中的数据合规问题提供双重保障。 展开更多
关键词 网联汽车 法国数据法规 数据合规 知情同意 数据监管
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《南京地方法律法规数据库》建设研究
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作者 杨峥 《新世纪图书馆》 2007年第1期54-56,104,共4页
论文以《南京地方法律法规数据库》的建设为例,探讨了公共图书馆特色数据库建设过程中应注意的资源整合、资源组织方式的规范控制、内容主题的充分揭示等问题,并提出了相应的解决办法。
关键词 《南京地方法律法规数据库》 特色数据 数据库建设
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T/ZS 0270-2022《数据知识产权质押服务规程》团体标准解读——基于团体标准与法律的互动
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作者 龙佳芩 《标准科学》 2023年第3期98-103,共6页
《数据知识产权质押服务规程》作为全国首个数据知识产权质押团体标准,也是首次从标准层面支持了数据知识产权。在法律层面,数据知识产权概念尚未明确提出,但数据知识产权质押所涉及的个人信息保护与处理、企业数据保护与利用、国家数... 《数据知识产权质押服务规程》作为全国首个数据知识产权质押团体标准,也是首次从标准层面支持了数据知识产权。在法律层面,数据知识产权概念尚未明确提出,但数据知识产权质押所涉及的个人信息保护与处理、企业数据保护与利用、国家数据安全与发展在现有法律中已有规定。团体标准与法律具有互动性,数据知识产权质押团体标准的制定和实施有利于倒推数据知识产权及其质押的专门立法,同时,该团体标准也受现有法律约束,对该团体标准的解读必须与所涉现有法律保持一致。 展开更多
关键词 数据知识产权 质押融资 团体标准 数据法规
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基于新数据安全法规的汽车企业数据安全建设探析 被引量:2
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作者 韦菊梅 张亮 +1 位作者 班定东 陈炼松 《现代工业经济和信息化》 2022年第2期130-132,共3页
随着信息技术的高速发展,以大数据为主要特征的数据资源已成为国家基础战略性资源和社会生产的创新要素,各行各业的发展都离不开“数据”的支撑,然而近几年来,数据泄露事件频频发生,并且呈现逐年递增的趋势,如何保证个人数据、企业数据... 随着信息技术的高速发展,以大数据为主要特征的数据资源已成为国家基础战略性资源和社会生产的创新要素,各行各业的发展都离不开“数据”的支撑,然而近几年来,数据泄露事件频频发生,并且呈现逐年递增的趋势,如何保证个人数据、企业数据乃至国家数据的安全也成为了社会关注的焦点。国家对于数据安全问题十分重视。自今年以来,《数据安全法》《个人信息保护法》等关于数据安全保护的律法相继出台,对于汽车行业来说,随着汽车智能化、网联化的不断发展,汽车与数据之间早已息息相关,新数据安全法规的出台势必对汽车企业带来不可低估的影响。主要梳理了当前汽车数据安全现状,并介绍了数据安全建设对于汽车企业发展的重要性,同时分析了新数据安全法规对于数据信息安全建设提出的要求以及新法规给汽车企业带来的影响,最后提出了完善汽车企业数据安全建设的管理建议。 展开更多
关键词 数据泄露 数据安全 数据安全法规 信息安全 汽车企业
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长城微机固定资产法规数据库
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作者 于跃 《微型机与应用》 1991年第11期6-7,共2页
一、引言建国以来,国家各部门颁布了大量的法律、法规,为保证国家各项工作的顺利进行提供了法律依据。随着改革开放的不断深入和发展,这些法律、法规也在不断地被深化和完善。仅仅依靠人工管理这些不断增加的法律、法规已不能满足需要... 一、引言建国以来,国家各部门颁布了大量的法律、法规,为保证国家各项工作的顺利进行提供了法律依据。随着改革开放的不断深入和发展,这些法律、法规也在不断地被深化和完善。仅仅依靠人工管理这些不断增加的法律、法规已不能满足需要。对于使用这些法律、法规的国家工作人员,要准确掌握这些不断变化的法律、法规,并依据这些法律、法规来管理各项工作,对某些问题做出正确的决策,则是一件非常不容易的事情。为解决这一问题。 展开更多
关键词 微机 法规数据 固定资产
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电子数据证据应用在人工智能背景下的发展与挑战 被引量:2
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作者 李娜 《河北公安警察职业学院学报》 2020年第3期16-19,共4页
随着人工智能、云计算、大数据及区块链技术的发明和应用,信息传导格式发生了颠覆性的变化,新型证据正在逐步取代传统证据的地位。电子数据证据日益成为网络信息时代的“证据之王”,为犯罪现场重建、刻画犯罪行为提供客观依据。电子数... 随着人工智能、云计算、大数据及区块链技术的发明和应用,信息传导格式发生了颠覆性的变化,新型证据正在逐步取代传统证据的地位。电子数据证据日益成为网络信息时代的“证据之王”,为犯罪现场重建、刻画犯罪行为提供客观依据。电子数据证据涉及技术和法律的交叉,随着人工智能技术的发展,利用人工智能犯罪案件频现,留下了大量的电子数据。应实践需求,电子数据的相关规定日趋完善,但仍存在着法律未成体系,技术标准未统一,司法从业者缺乏专业知识等问题。本文旨在通过梳理当前有关电子数据法律法规,结合司法实践探讨电子数据热点问题和将来发展的新趋势,以期应对司法实践需求。 展开更多
关键词 电子数据法律法规 人工智能 证据衔接 技术标准
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《船舶安全与管理》法规辅助教学信息系统的设计
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作者 柴田 段兴锋 黄志 《青岛远洋船员学院学报》 2011年第2期72-75,共4页
根据《船舶安全与管理》课程特点,借鉴"及时教学"和"案例教学"的理论和方法,设计一个以Internet为依托,基于B/S架构的法规辅助教学信息系统。该系统作为课堂教学的补充,突破时间和空间限制,能实现最新国内外法规查... 根据《船舶安全与管理》课程特点,借鉴"及时教学"和"案例教学"的理论和方法,设计一个以Internet为依托,基于B/S架构的法规辅助教学信息系统。该系统作为课堂教学的补充,突破时间和空间限制,能实现最新国内外法规查询、师生动态交流和典型案例在线学习等功能。 展开更多
关键词 辅助教学信息系统 及时教学 案例教学 法规数据
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数据法域外适用及其冲突与应对——以欧盟《通用数据保护条例》与美国《澄清域外合法使用数据法》为例 被引量:22
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作者 王燕 《比较法研究》 CSSCI 北大核心 2023年第1期187-200,共14页
欧美个人数据保护及境外数据获取的最新立法均体现出强烈的域外适用倾向。前者以欧盟《通用数据保护条例》为代表扩大属人主义原则的运用,并将“目标指向”或“消极人格”标准引入数据法规;后者以美国《澄清域外合法使用数据法》为典型... 欧美个人数据保护及境外数据获取的最新立法均体现出强烈的域外适用倾向。前者以欧盟《通用数据保护条例》为代表扩大属人主义原则的运用,并将“目标指向”或“消极人格”标准引入数据法规;后者以美国《澄清域外合法使用数据法》为典型,通过扩张本国对数据控制者的联系进行数据执法。这两类立法以本区域或本国与数据主体和数据控制者的联系为连接点进行域外适用,对数据流动分别产生限制移动或强制转移效果,必然会在彼此之间形成法律冲突,并对企业的数据合规及国家的双边关系产生负面影响。为减少冲突,国家在制定具有明显域外效力的个人数据保护或境外数据获取法律法规时,应与数据往来频密的国家尽可能达成具有可执行性的数据交换协议,或改进双边司法协助协议中的数据交换机制,在执法及司法中基于礼让原则对本国域外执法利益和外国冲突利益和价值进行平衡,采取与其目标相称的执法和司法措施。 展开更多
关键词 数据法规 域外适用 法律冲突 数据主体 数据控制者
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近十五年我国职业教育政策文本计量分析研究 被引量:9
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作者 王迎 魏顺平 《中国职业技术教育》 北大核心 2012年第12期42-48,共7页
该文借助北大法律信息网这一大型法律法规数据库,获取1997年至2011年15年间由中央发布的239份文件和由部分地方政府发布的152份文件,从文件发布时间、发布单位、文件主题词、文件被引用频次等方面进行政策文本计量分析。通过对政策繁荣... 该文借助北大法律信息网这一大型法律法规数据库,获取1997年至2011年15年间由中央发布的239份文件和由部分地方政府发布的152份文件,从文件发布时间、发布单位、文件主题词、文件被引用频次等方面进行政策文本计量分析。通过对政策繁荣这一时期的职业教育政策文本的系统定量分析,可从宏观上把握我国职业教育政策的一些基本特点,从而丰富我们对职业教育政策的基本认识。 展开更多
关键词 职业教育 政策文本 计量分析 法律法规数据
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An Efficient Approach to Rules-Based Optical Proximity Correction
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作者 李卓远 吴为民 +1 位作者 王旸 洪先龙 《Journal of Semiconductors》 EI CAS CSCD 北大核心 2003年第12期1266-1271,共6页
A new approach for rules-based optical proximity correction is presented.The discussion addresses on how to select and construct more concise and practical rules-base as well as how to apply that rules-base.Based on t... A new approach for rules-based optical proximity correction is presented.The discussion addresses on how to select and construct more concise and practical rules-base as well as how to apply that rules-base.Based on those ideas,several primary rules are suggested.The v-support vector regression method is used to generate a mathematical expression according to rule data.It enables to make correction according to any given rules parameters.Experimental results demonstrate applying rules calculated from the expression match well with that from the rule table. 展开更多
关键词 rules-base v-support vector regression OPC
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Measuring technical efficiency of Chinese nonferrous metals enterprises on a background of industry consolidation 被引量:5
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作者 危平 唐慧泉 +1 位作者 陈瑶 陈晓红 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2013年第9期2797-2806,共10页
Since 2009, Chinese nonferrous metals industry has been carried out industry consolidation with strong support by the central government. This work examined technical efficiency of Chinese nonferrous metals firms and ... Since 2009, Chinese nonferrous metals industry has been carried out industry consolidation with strong support by the central government. This work examined technical efficiency of Chinese nonferrous metals firms and its change during the period of 2007 and 2011. Based on financial data from nonferrous metals listed companies, technical efficiency of nonferrous metal minerals mining firms and nonferrous metal smelting, pressing and processing firms was estimated respectively using the data envelopment analysis (DEA) method. It was found that, in both sectors, number of pure technical and scale inefficient firms dominated over efficient ones. Overall, their technical and scale efficiency tended to be very low after 2009. In particular, efficiency scores of nonferrous metal smelting, pressing and processing firms fluctuated greatly during the research period. And a limited number of large leading firms were able to maintain 100% efficiency score in the industry, while efficiency of most of other leading firms has declined since 2009. 展开更多
关键词 industry consolidation nonferrous metals finns data envelopment analysis (DEA) technical efficiency scale efficiency CONGLOMERATE
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A New Hybrid Algorithm for Association Rule Mining 被引量:1
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作者 张敏聪 燕存良 朱开玉 《Journal of Donghua University(English Edition)》 EI CAS 2007年第5期598-603,共6页
HA (hashing array), a new algorithm, for mining frequent itemsets of large database is proposed. It employs a structure hash array, ltemArray ( ) to store the information of database and then uses it instead of da... HA (hashing array), a new algorithm, for mining frequent itemsets of large database is proposed. It employs a structure hash array, ltemArray ( ) to store the information of database and then uses it instead of database in later iteration. By this improvement, only twice scanning of the whole database is necessary, thereby the computational cost can be reduced significantly. To overcome the performance bottleneck of frequent 2-itemsets mining, a modified algorithm of HA, DHA (directaddressing hashing and array) is proposed, which combines HA with direct-addressing hashing technique. The new hybrid algorithm, DHA, not only overcomes the performance bottleneck but also inherits the advantages of HA. Extensive simulations are conducted in this paper to evaluate the performance of the proposed new algorithm, and the results prove the new algorithm is more efficient and reasonable. 展开更多
关键词 association rule data mining HASHING database analysis
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Attractor behavior in dilatonic(phantom) dark energy model with an especial potential
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作者 魏晨星 陆惠卿 周建华 《Journal of Shanghai University(English Edition)》 CAS 2008年第6期489-494,共6页
The dilaton in Weyl-Scale induced gravitational theory is regarded as a candidate of dark energy. When the potential of dilaton field is taken as the form Wσ + σ^2e^-βσ2, that there exist attractor solutions to t... The dilaton in Weyl-Scale induced gravitational theory is regarded as a candidate of dark energy. When the potential of dilaton field is taken as the form Wσ + σ^2e^-βσ2, that there exist attractor solutions to the canonical dilatonic dark energy model and the phontam model, and these attractors correspond to an equation of state ω = -1 and a cosmic density parameter Ωσ = 1, which are important features for a dark energy model and can fit with the current observations. We find a sufficient condition of the existence of a late time de Sitter attractor. The attractor behaviors, the evolutions of the state parameter ω and the cosmic density parameter Ω, the evolution of X (σ/σ0) and Y (σ/σ0^2) with respect to N(ln a)are shown numerically. 展开更多
关键词 dark energy DILATON attractor solution PHANTOM
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International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) Convergence Project: Where Are They Now? 被引量:1
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作者 Aida R. Lozada 《Journal of Modern Accounting and Auditing》 2014年第10期991-1004,共14页
The convergence project between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States (US) was signed on September 18, 2002 in Norwalk, Conn... The convergence project between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States (US) was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards (IFRS) nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project. 展开更多
关键词 CONVERGENCE full International Financial Reporting Standards (IFRS) little IFRS InternationalAccounting Standards Board (IASB) Financial Accounting Standards Board (FASB)
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Experimental analysis on bolt interference during advanced water detection with the mine transient electromagnetic method 被引量:2
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作者 Xiong-Wu HU Ping-Song ZHANG +1 位作者 Jia-Ping YAN Pei-Gen LI 《Journal of Coal Science & Engineering(China)》 2013年第3期407-413,共7页
During advanced water detection using the transient electromagnetic method, the exploration effect for water-rich area is often poor due to the interference of bolts that are distributed in different positions in work... During advanced water detection using the transient electromagnetic method, the exploration effect for water-rich area is often poor due to the interference of bolts that are distributed in different positions in working face. Thus, the study on the interference characteristics of bolts in different states has important directive significance for improving the acquisition quality and data processing method in water detection. Based on the analysis of the distribution laws of magnetic field excited by small multi-turn coincident loop in full space of homogeneity, the test on the interference of bolts has been designed in the mine. Through drilling 18 holes around the overlapping coil in the working face, mass data are collected in order with the posi- tion change and the exposed bolt length. The results of comprehensive data analysis show that the transient electromagnetic field is strongly interfered as the distance between the bolt and the center of the coil is less than 3 m, and the interference varies greatly as the distance varies. On the other hand, the field induced by the bolts can be ignored as the distance exceeds 3 m. The findings can help to improve data acquisition and correction during advanced water detection when using the transient electromagnetic method. 展开更多
关键词 mine transient electromagnet advanced detection mine testing ground bolt interference attribute
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Research on Employment Data Mining for Higher Vocational Graduates
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作者 Feng Lin 《International Journal of Technology Management》 2014年第7期78-80,共3页
In order to make effective use a large amount of graduate data in colleges and universities that accumulate by teaching management of work, the paper study the data mining for higher vocational graduates database usin... In order to make effective use a large amount of graduate data in colleges and universities that accumulate by teaching management of work, the paper study the data mining for higher vocational graduates database using the data mining technology. Using a variety of data preprocessing methods for the original data, and the paper put forward to mining algorithm based on commonly association rule Apriori algorithm, then according to the actual needs of the design and implementation of association rule mining system, has been beneficial to the employment guidance of college teaching management decision and graduates of the mining results. 展开更多
关键词 Improved Apriori algorithm Data mining Graduates database Association rules
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Landslide Hazard Mapping During a Large Scale Earthquake
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作者 Akito NAKASUJI 《Journal of Mountain Science》 SCIE CSCD 2011年第2期223-227,共5页
This paper reports a method to make hazard maps of sediment disasters resulting from an earthquake and following heavy rainfall for the entire region of Gunma prefecture, Japan. Firstly, we identified the slopes in th... This paper reports a method to make hazard maps of sediment disasters resulting from an earthquake and following heavy rainfall for the entire region of Gunma prefecture, Japan. Firstly, we identified the slopes in the study area, which are susceptible to large-scale landslides and land failures during an earthquake with a magnitude of seven on the Richter scale. To analyze the sheer volume of the data, we employed a statistical method to evaluate the susceptibility, mainly considering geomorphologic conditions. Secondly, we extracted mudflow and slope failure susceptible areas and potential flooding zones resulting from a damming at a river triggered by the earthquake and heavy rainfall, and we identified the settlements which would be isolated by the road disruption caused by the sediment disasters. As the result, 359 settlements were classified as potential isolation areas. Combining the above-mentioned susceptibility maps, we obtained two types of sediment disaster hazard maps of the study area, depicting the potential hazards which would occur during the earthquake and the disasters which would be caused by heavy rainfall following the quake, respectively. These hazard maps and the disaster information would be useful for the regional disaster prevention planning and countermeasures in the future. 展开更多
关键词 Earthquake hazard LANDSLIDE Hazard map
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Triangulation Approach to Costing in Higher Education Institutions
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作者 Panagiotis V. Papadeas 《Journal of Modern Accounting and Auditing》 2013年第11期1431-1441,共11页
This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the ... This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables (Jacobian determinants), as well as with activity-based costing (ABC) and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments (cost centres) and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel (or supplementally), providing administrators with more comparative data and a clearer picture of a university's economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks: (1) allocation of national and community funds to university departments; (2) financing of textbooks, food, and accommodation; and (3) determining the optimum number of new enrolments. 展开更多
关键词 allocation criteria academic departments cost drivers cost pools DECISION-MAKING
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Seat belt use during pregnancy in Iran: attitudes and practices
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作者 Mojgan Karbakhsh Zahra Ershadi +1 位作者 AliKhaji FatemehRahimi-Sharblaf 《Chinese Journal of Traumatology》 CAS 2010年第5期275-278,共4页
Objective: Seat belt use during pregnancy reduces injury to the mother and her fetus. During recent years, the use of seat belts has been mandated by law in Iran. The purpose of this study was to determine the attitu... Objective: Seat belt use during pregnancy reduces injury to the mother and her fetus. During recent years, the use of seat belts has been mandated by law in Iran. The purpose of this study was to determine the attitudes and practices of pregnant women regarding seat belt use. Methods: In this cross-sectional study, we asked 335 pregnant women at a hospital-based prenatal care clinic on the use of safety belt before and during pregnancy. SPSS version 13.0 was used for data analysis. Results: The mean age of study subjects was 27.3 years±5.3 years with the median of 27 years. Compared with the seat belt use before pregnancy, no change was detectedin 48.7% of the women; seat belt use had increased in 17.5 % of them and decreased in 33.8 %. Eighty-one percent of women knew the correct placing &both lap belt and shoulder belt. Only 4% of women had received education on proper restraint use during pregnancy. Conclusions: The prevalence of seat belt use during pregnancy is lower than reports which are mostly from developed nations. The fact that about one-third of women have decreased their seat belt usage during pregnancy highlights the importance of education of mothers on this topic. 展开更多
关键词 Seat belts PREGNANCY Accident traffic SAFETY
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