The concept of security has been redefined since the 1990s. As one of the important factors threatening human security, global environmental change has become a new challenge to the national security and social develo...The concept of security has been redefined since the 1990s. As one of the important factors threatening human security, global environmental change has become a new challenge to the national security and social development. The national security problems caused by global environmental change, on one hand, are closely related to the global environmental problems, and, on the other hand, are manifested in the conflicts of international affairs. The global environmental change severely challenges the future development of China. When it comes to the study on human dimensions of global environmental change in China, much more attention should be paid to issues of important environmental change that may have great impacts on the national security of China, to the scientific assessment of the vulnerabilities of the natural and socialeconomic system of China to the impacts of global environmental change, and to the active establishment of the national risk management system, in which global environmental change should be included, so as to make contribution to sustainable development and construction of harmonious society of China.展开更多
This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, th...This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.展开更多
基金National Scientific and Technological Key Task Program:"The Strategic Study on the Comprehensive Management of Risks inChina"(Grant No.:H02110)the National Basic Research Program ofChina:"Study on the Adaptive Measures to the Environmental Changeof Qinghai-Tibetan Plateau"(Grant No.:2005CB422006)
文摘The concept of security has been redefined since the 1990s. As one of the important factors threatening human security, global environmental change has become a new challenge to the national security and social development. The national security problems caused by global environmental change, on one hand, are closely related to the global environmental problems, and, on the other hand, are manifested in the conflicts of international affairs. The global environmental change severely challenges the future development of China. When it comes to the study on human dimensions of global environmental change in China, much more attention should be paid to issues of important environmental change that may have great impacts on the national security of China, to the scientific assessment of the vulnerabilities of the natural and socialeconomic system of China to the impacts of global environmental change, and to the active establishment of the national risk management system, in which global environmental change should be included, so as to make contribution to sustainable development and construction of harmonious society of China.
文摘This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.
