安装工程造价预算与结审阶段的风险控制与应对措施

在建筑工程领域,安装工程作为项目实施的关键阶段,其成本控制尤为重要,直接关系到项目的经济效益。本文旨在探讨安装工程造价预算与结审环节中的风险管理和应对策略。通过深入分析安装工程造价的独特性,识别出伴随整个周期可能出现的风险源头,从预算编制到结审阶段,系统性地阐述如何有效实施风险控制措施。本文不仅提出在预算编制阶段采取精准评估和灵活调整的策略,而且在结审阶段强调了风险的识别与评估重要性,为行业提供了切实可行的风险应对方法。通过这一系列措施,旨在为安装工程中的造价管理提供指导,确保项目能在成本控制的前提下高效完成。

全过程工程咨询模式下的结审管理实践与探索

项目管理机构在项目竣工后应为建设单位或多或少地开展结审管理工作,包括组织结算审核、提供审计配合等。结合项目管理实践,分析项目结审管理的服务内容、工作方式及重难点,梳理结审管理的工作思路并提出改进方案。以期引导同行规范结审管理服务,提高结审管理效率。

工程造价跟审与结审协同机制研究——以提升项目管理效能为目标

在项目管理效能提升的背景下,研究工程造价跟审与结审协同机制的构建与优化,具有重要的理论与实践意义。本文通过分析跟审与结审的协调性,探讨信息化管理、风险识别与控制等方面的作用,构建了全过程造价跟踪审计机制,提出了动态调整机制、合同管理健全及风险预警系统的优化策略。文章指出,协同机制的完善能够有效提高工程管理效能,提升项目资金核算的精确度与风险控制水平。

Audit Quality, Legal Systems, Investment Opportunity Set and Ownership Structure： Evidence From United States, France and Germany

This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality

The effectiveness of internal audit in Malaysian public sector

Internal audit in Malaysian public and private sector organizations underwent a steady organic growth since gaining a foothold in the management process in the 1970s. The management of the Malaysian public sector is continuously maturing in facilitating foreign input in national development, echoing similar advances expounded by the internal audit units of private sector organizations. The main difference being the public sector addresses the interest of a much wider group of stakeholders. Rapid development in infrastructures and industries positioned Malaysia on the fringes of globalization and the world market. This enlarges the crucial role of internal auditing to ensure transparency, integrity, quality and improved service delivery; among myriad positive aims, remain the end point of any process area. This study explored the significance of internal auditing in the Malaysian public sector, and its subsequent extent and influence in public sector hierarchy and decision making. Data was collected from responses to a questionnaire distributed to head of internal auditors, internal auditors and other staff of internal audit departments from various categories of public sector departments and agencies in Malaysia. The study concluded that the internal audit function in the public sector in Malaysia is curtailed by understaffing and hampered by inadequate support from top management while, the auditors seldom extend their full cooperation. The auditors themselves lack appropriate knowledge and training on effective auditing approaches. The negative perception accorded to internal audit led to inaction by management on recommended remedies which only serve to nullify the positive contribution internal audit potentially holds to elevate the service delivery quality of the public sector.

Authorized Identity-Based Public Cloud Storage Auditing Scheme with Hierarchical Structure for Large-Scale User Groups

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.

Epiphenomenalism Meets Qualia in Practical Deliberation and Action： Seeing Is Not Believing？

This paper examines the tension between the standard （common sense） theory of action and the epiphenomenalist view of the mind. The theory of action that is appealed to is one that emphasizes the calculative ＂means-ends＂ structure of rational deliberation--a structuring that appears to place practical reasoning at odds with other forms of causal explanation. The epiphenomenalist view presented is one that attempts to preserve certain foundational tenets of physicalism in the face of worries generated by the existence of qualia. In the latter part of the paper, the author makes use of a novel thought experiment involving phenomenal qualia in order to undermine the epiphenomenalist position and to vindicate the view that properties of consciousness matter to human agency.

Cecal volvulus:Report of a case and review of Japanese literature

A 78-year-old woman presented with fever, severe abdominal pain, and distension.She had been institutionalized for depression and senile dementia.Laboratory examinations disclosed a leucocytosis(WBC:12 500/μL) and elevated levels of serum C-reactive protein(2.8 mEq/L).Diagnosis of acute cecal volvulus was made from a"coffee bean sign"on an abdominal computed tomography and a"beak sign"on a gastrographin enema.An emergent laparotomy confirmed the diagnosis and an ileo-colectomy with primary anastomosis was carried out.The patient recovered after intensive respiratory care and fluid therapy, and then returned to her former institution.A review of Japanese literature disclosed that:(1) a marked increase of aged patients with mental disability presenting with cecal volvulus,(2) adoption of ileo-colectomy as the standard surgical procedure, and(3) improved survival of the patients, were observed in the last decade.

Pancreatic tuberculosis with acquired immunodeficiency syndrome:A case report and systematic review

Pancreatic tuberculosis (TB) is a relatively rare disease that can mimic carcinoma,lymphoma,cystic neoplasia,retroperitoneal tumors,pancreatitis or pseudocysts.Here,I report the case of a 31-year-old immigrant Burmese woman who exhibited epigastralgia,fever,weight loss and an epigastric mass.The patient was diagnosed with pancreatic TB and acquired immunodeficiency syndrome,and was treated with antituberculous drugs and percutaneous catheter drainage without a laparotomy.The clinical presentation,radiographic investigation and management of pancreatic TB are summarized in this paper to emphasize the importance of considering this rare disease in the differential diagnosis of pancreatic masses concomitant with human immunodeficiency virus infection.I also emphasize the need for both histopathological and microbiological diagnosis via fineneedle aspiration.

Culture-related differences in process efficiency in corporations as a competitive factor

This paper focuses on cultural influences on the effectiveness of organizational processes in companies. At this time, there is a predominant emphasis on culture-related differences of processes and workflows in companies in the main body of articles on cross-cultural management research. This paper proposes an extension of these research efforts in that case that the different efficiencies of these processes, resulting from cultural influences, should be examined in more detail. Based on the beginnings of organizational theory and with practical examples, it has been already verified that cultural influences shape organizational structures as well as organizational processes. This kind of fact should lead to the assumption that these cultural influences should also create differences in their efficiency, depending on what kind of culture the companies are. These differences in efficiency can be regarded as opportunities for success from which further competitive advantages can be derived. As that the examination of differences in efficiency of processes is still a rarity in the field of cross-cultural management research this should be developed further.

The Contingent Valuation Method for Thessaloniki＇s Aesthetic Pollution in Greece

The purpose of this study is to provide an evaluation of the possible criteria used by the people of Thessaloniki for the evaluation of public goods and the investigation of the benefits of the conservation and restoration of city structures affected by carbon monoxide. These benefits are expressed in monetary units by using the CVM （Contingent Valuation Method）. The maintenance of the urban environment often entails excessive costs paid by the people through taxation. A city free of aesthetic pollution results in an increase in tourism. A portion of taxation paid by the citizens is allocated to cleaning the city. An increase in tourism provides the government with additional revenue through VAT （Value Added Taxes）. The main findings show that in a large proportion, 28% of the interviewees are willing to pay, but those that are willing to pay significant amounts tend to prefer mild interventions to the buildings, while those （42%） that agree with minimal to null amount demand radical intervention. The latter group, also, considers any contribution of theirs to restoration as unfair, judging that this expenditure should be covered exclusively by the State. Last but not least, from a sociopsychological point of view, this attitude could be attributed to extreme personalities which tend to prefer more holistic and direct solutions （i.e., no mixed strategy involving people and the State is acceptable by interviewees who considered themselves as having no further obligations after regular tax-paying）; as a result, they think that the State is exclusively responsible to resolve the situation.

The Architecture of Bridges

The paper looks at some bridge structures from ancient aqueducts to the most recent viaducts since people have always built structures that help them to cross terrain obstacles such as rivers, ravines and hills. Their primary goal has functionality and efficiency rather than aesthetic considerations and, yet from a time perspective, they still impress with their beauty and perfection. Gradually, architects began to take care of the form of bridges, as in the case of the Rialto Bridge in Venice. Nowadays, the most renowned architects, with Norman Foster in the lead, take up the design of bridge ＂architecture＂. Although technical solutions remain top priority, aesthetic qualities are widely recognized and appreciated.

New Artistic-Iconological Interpretations in Ecourbarchitecture

In this paper, the author focuses on the ecourbarchitectonic physical structures created after year 2000, whose artistic-esthetic value has an iconological character. An entirely new approach in formation of the facade and roof planes as well as of the forms of structures whose appearance resemble sculptural creations has been analyzed. The buildings from all over the world, with different functions contents, indicate a tendency of a different understanding of interpretation of physical structures and correlation with natural and artifact environment. Water surfaces and vegetative material contribute to an effective, cultural, majestic impression of engineering-technological philosophy of city building. The examples in the paper suggest the obvious need of radical changing of the way of thinking in the application of the design strategy in conceptualization of urban agglomerations, and essentially important, conceptually inspired metabolic of relationships among the spatial structures. The world entered new non-globalization trends of creation of the city memory, of the new iconically, symbolically strong, non-cliché, non-standard forms which define the contemporary cultural-artistic and historical identity of macro-ambient entities. This is a good and encouraging sign.

Audit Partner Rotation, Audit Quality, and Dynamic Industry Structure

Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was highly predictable. This study uses the joint tenure between audit partners and management to explain audit quality, because corporate directors would consider an appropriate adjustment in the management to deal with a dramatic change in the external environment. First, we examined whether there is a significant association between audit partner tenure and audit quality after the implementation of mandatory audit partner rotation by using the auditor tenure only. We addressed this issue by using a sample of Taiwan Residents companies and found no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for audit quality. Second, we tested the relationship between audit partner tenure and audit quality under the consideration of industry structure stability. The result exhibits a negative relation between audit partner tenure and audit quality under the control of industry structural stability which is measured by a proxy variable, the joint tenure between audit partner and management. Third, we investigated whether the association does exist between joint tenure of auditors and management and audit quality. We also addressed this issue by using Taiwan Residents data and found a significant association between the joint tenure of auditor and management and the magnitude of DA. Our findings provide evidence that the use of a mandatory rotation rule is an ineffective way to improve audit quality.

Sustainable Design in Space Structures

The sustainable design approach presented in this paper supports an increased commitment to environmental stewardship and conservation, and results in an optimal balance of cost, environmental, societal, and human benefits while meeting the mission and function of the intended space structure. The aim of this paper is to develop the guidelines that could be applied in the design of a space structure in order to achieve the optimal overall lifetime performance of the space structure. Space structures are more than inanimate hunks of metal, glass and fabric. Every space structure that we design as structural engineers is like a child - a child that is conceived with a passionate vision of its form, structure and purpose; nurtured through the schematic design phase and the development of construction documents; and cared for during the labor pains of plan check corrections, requests for information, shop drawing review, and construction observation. Like children, our space structures mature, perform necessary functions during their lives, and eventually, grow old and die. The design of a sustainable space structure is a much more challenging and cross-disciplinary process than in the past and therefore it is necessary that the space structure is viewed as an integrated system and that all members of the design team work in a fully integrated fashion.

Media Trial Supervision: Recalibrating the Model in a Transitional Society

Media supervision is the most common and effective form of extrajudicial trial supervision and hence should receive the most theoretical attention. Because of the enormous influence of media supervision and the uncertainty of its outcomes, the relationship between the media and the court has always been tense. Currently, the main model of media trial supervision centers on trial results; that is, media questions and criticisms tend to revolve around the substantive outcome of the trial in the hope that the courts will change the verdict. This supervisory model potentially risks encroaching on judicial independence. In the context of China＇s transitional society, such risks will be hard to control and will often develop into immediate social conflicts, jeopardizing the impartiality of the trial. To avoid this, the model of media supervision centered on trial results should shift to one centered on the conduct of the trial.

What makes a cry a cry？ A review of infant distress vocalizations

In contrast to the cries of human infants, sounds made by non-human infants in different stressful behavioral contexts （hunger or physical discomfort, isolation, capture by humans or predators） are usually treated as distinct types of vocalizations. However, if distress vocalizations produced by different species and in different contexts share a common motivational state and associated neurochemical pathways, we can expect them to share a common acoustic structure and adaptive function, showing only limited variation that corresponds to the infant＇s level of arousal. Based on this premise, we review the acoustic structure and adaptive function of two types of distress calls, those given when infants were isolated from their mothers （isolation caUs） or captured by humans （capture calls）. We conducted a within-context comparison examining the two call types across a diverse se- lection of mammalian species and other vertebrate groups, followed by a comparison of how acoustic structure and function dif- fers between these contexts. In addition, we assessed acoustic traits that are critical to the response of caregivers. Across verte- brate species, distress vocalizations produced in these two behavioral contexts tend to be tonal with a simple chevron, flat or de- scending pattern of frequency modulation. Reports that both isolation and capture calls of vertebrate infants serve to attract care- givers are universal, and the fundamental frequency of infant vocalizations is often critical to this response. The results of our re- view are consistent with the hypothesis that differences in the acoustic structure of isolation and capture distress vocalizations re- flect differences in arousal, and not discrete functions. The similarity in acoustic structure and caregiver response observed across vertebrates adds support to the hypothesis that the production and processing of distress vocalizations are part of a highly-conserved system of social vocal behaviour in vertebrates. Bioacoustic research may move forward by recognizing the commonality among different forms of infant solicitations that attract caregivers, and the commonality of these solicitations with vocalizations that attract conspecifics in still other behavioral contexts [Current Zoology 58 （5）： 698-726, 2012].

Graphene nanopores toward DNA sequencing： a review of experimental aspects

Nanopores for DNA sequencing have drawn much attention due to their potentials to achieve amplification-free, low-cost, and high-throughput analysis of nuclei acids. The material configuration and fabrication of the nanopore has become one important consideration in the nanopore based DNA sequencing research. Among various materials, the newly emerged graphene has brought more opportunities to the development of sequencing technology because of its unique structures and properties. This review mainly focuses on the experimental aspects of graphene nanopore research including the nanopore fabrication methods and processes. Meanwhile, the challenges in the present graphene nanopore research including hydrophobicity, translocation velocity and noise are also addressed and discussed.

Review of data storage and management technologies for massive remote sensing data

Aiming at the storage and management problems of massive remote sensing data,this paper gives a comprehensive analysis of the characteristics and advantages of thirteen data storage centers or systems at home and abroad. They mainly include the NASA EOS,World Wind,Google Earth,Google Maps,Bing Maps,Microsoft TerraServer,ESA,Earth Simulator,GeoEye,Map World,China Centre for Resources Satellite Data and Application,National Satellite Meteorological Centre,and National Satellite Ocean Application Service. By summing up the practical data storage and management technologies in terms of remote sensing data storage organization and storage architecture,it will be helpful to seek more suitable techniques and methods for massive remote sensing data storage and management.