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Perceptions of Collaboration and Satisfaction with Collaboration Regarding Care Decision-Making in Intensive Care Units in Japan: A National Survey
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作者 Kanako Yamamoto 《Open Journal of Nursing》 2020年第8期731-744,共14页
Multi-professional collaboration is being promoted worldwide as a response to the need for sophisticated medical care and for catering to patients’ diverse needs. Patients in Intensive Care Units (ICUs) are seriously... Multi-professional collaboration is being promoted worldwide as a response to the need for sophisticated medical care and for catering to patients’ diverse needs. Patients in Intensive Care Units (ICUs) are seriously ill, and their families may be at risk depending on the patient’s situation. Considering these characteristics of patients and families, there is a strong need for multi-professional collaboration within ICUs. The purpose of this descriptive study was to examine recognition and other factors related to collaboration and satisfaction involving care decisions in Japanese ICUs. A mail survey about collaboration of activities and systems was sent to physicians, clinical engineers, and nurses working in ICUs in Japan, 387 consented to participate in this study. Results showed that satisfaction scores were generally high among the three aforementioned professions, but collaboration scores on deciding care for patients showed significant differences (p < 0.05). The total collaboration score was the highest among physicians (36.7 ± 6.7 points), followed by nurses (32.8 ± 7.4 points), and CEs (32.8 ± 7.4 points). The factors that commonly affected collaboration scores were the satisfaction score and the ability to collaborate with other professionals and set team medical care as a goal. Moreover, it is worth noting that the degree of difficulty in collaboration negatively affected this factor. On the other hand, other factors differed among the three professions, suggesting that the purpose and need for collaboration differ depending on the profession. 展开更多
关键词 Intensive Care unit Interprofessional Collaboration decision-making Quantitative Method
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Decision-Making Process in Japanese Board Room. Audit & Supervisory Board as a Source of Information to Outside Board Members: A Systematic Review
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作者 Maria Vasileva Ilieva Jin-ichiro Yamada 《Journal of Modern Accounting and Auditing》 2018年第1期17-34,共18页
I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a sy... I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a systematic review of the literature and found 18 peer-reviewed publications in a time span between 2000 and 2016 that described the asymmetry of information between the insider group of board directors (including the CEO) and the outside board members. Our fmdings show that for the course of more than a decade, despite all changes and reforms, the role of board directors, whether insiders or outsiders, is still supplementary. They are treated more as advisors than active part in the decision-making process. We reveal different insider sources of information as forming social ties with the CEO and/or inside board directors and collaboration with Audit & Supervisory Board (Kansayaku), which can help reduce this asymmetry and improve the decision-making process. We assume that it will be easier for the outsiders to establish contacts and form social ties with the Audit & Supervisory Board members because of their unspoken lower status and thus to obtain more information about the company internal affairs and discussions that take place during the informal meetings, where only insiders (including the CEO) are present. 展开更多
关键词 Japanese corporate governance decision-making role information processing outside board members audit Supervisory Board
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Optimal Selection of Hybrid Renewable Energy System Using Multi-Criteria Decision-Making Algorithms 被引量:1
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作者 Hegazy Rezk Irik Z.Mukhametzyanov +1 位作者 Mujahed Al-Dhaifallah Hamdy A.Ziedan 《Computers, Materials & Continua》 SCIE EI 2021年第8期2001-2027,共27页
Several models of multi-criteria decision-making(MCDM)have identified the optimal alternative electrical energy sources to supply certain load in an isolated region in Al-Minya City,Egypt.The load demand consists of w... Several models of multi-criteria decision-making(MCDM)have identified the optimal alternative electrical energy sources to supply certain load in an isolated region in Al-Minya City,Egypt.The load demand consists of water pumping system with a water desalination unit.Various options containing three different power sources:only DG,PV-B system,and hybrid PV-DG-B,two different sizes of reverse osmosis(RO)units;RO-250 and RO-500,two strategies of energy management;load following(LF)and cycle charging(CC),and two sizes of DG;5 and 10 kW were taken into account.Eight attributes,including operating cost,renewable fraction,initial cost,the cost of energy,excess energy,unmet load,breakeven grid extension distance,and the amount of CO_(2),were used during the evaluation process.To estimate these parameters,HOMER®software was employed to perform both the simulation and optimization process.Four different weight estimation methods were considered;no priority of criteria,based on a pairwise comparisons matrix of the criteria,CRITIC-method,and entropy-based method.The main findings(output results)confirmed that the optimal option for the case study was hybrid PV-DG-B with the following specification:5 kW DG,RO-500,and load following control strategy.Under this condition,the annual operating cost and initial costs were$5546 and$161022,respectively,whereas the cost of energy was 0.077$/kWh.The excess energy and unmet loads were 40998 and 2371 kWh,respectively.The breakeven grid extension distance and the amount of CO_(2) were 3.31 km and 5171 kg per year,respectively.Compared with DG only,the amount of CO_(2) has been sharply reduced by 113939 kg per year. 展开更多
关键词 Al-Minya city(Egypt) energy efficiency multi-criteria decision-making OPTIMIZATION renewable energy reverse osmosis units
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Aspect based sentiment analysis using multi-criteria decision-making and deep learning under COVID-19 pandemic in India 被引量:1
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作者 Rakesh Dutta Nilanjana Das +1 位作者 Mukta Majumder Biswapati Jana 《CAAI Transactions on Intelligence Technology》 SCIE EI 2023年第1期219-234,共16页
The COVID-19 pandemic has a significant impact on the global economy and health.While the pandemic continues to cause casualties in millions,many countries have gone under lockdown.During this period,people have to st... The COVID-19 pandemic has a significant impact on the global economy and health.While the pandemic continues to cause casualties in millions,many countries have gone under lockdown.During this period,people have to stay within walls and become more addicted towards social networks.They express their emotions and sympathy via these online platforms.Thus,popular social media(Twitter and Facebook)have become rich sources of information for Opinion Mining and Sentiment Analysis on COVID-19-related issues.We have used Aspect Based Sentiment Analysis to anticipate the polarity of public opinion underlying different aspects from Twitter during lockdown and stepwise unlock phases.The goal of this study is to find the feelings of Indians about the lockdown initiative taken by the Government of India to stop the spread of Coronavirus.India-specific COVID-19 tweets have been annotated,for analysing the sentiment of common public.To classify the Twitter data set a deep learning model has been proposed which has achieved accuracies of 82.35%for Lockdown and 83.33%for Unlock data set.The suggested method outperforms many of the contemporary approaches(long shortterm memory,Bi-directional long short-term memory,Gated Recurrent Unit etc.).This study highlights the public sentiment on lockdown and stepwise unlocks,imposed by the Indian Government on various aspects during the Corona outburst. 展开更多
关键词 aspect based sentiment analysis bi-directional gated recurrent unit COVID-19 deep learning k-means clustering multi-criteria decision-making natural language processing
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Application of Monetary Unit Sampling Based on Extended Audit Game
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作者 朱佳俊 陈克明 郑建国 《Journal of Donghua University(English Edition)》 EI CAS 2015年第3期419-425,共7页
On account of the lack of monetary unit sampling( MUS), an extended audit game model based on uncertainty information,which centers on audit risk and combines audit game with statistical sampling,is established to imp... On account of the lack of monetary unit sampling( MUS), an extended audit game model based on uncertainty information,which centers on audit risk and combines audit game with statistical sampling,is established to improve the effectiveness of audit risks analysis and sampling errors control. In this paper,an example concerning practical problems is given to demonstrate the process of extended audit game and confirm the truth of the effectiveness of the method. Not only does this method enhance the role of audit technology and the extension of audit procedures in deterring material irregularities,but also helps the auditors measure and control audit risk and sample sizes under uncertainty,conducive to improving the effect of cost control,risk evaluation,and decisionmaking optimization in audit sampling. 展开更多
关键词 monetary unit sampling(MUS) extended audit audit risk game-theoretic sampling
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Clinical decision making on the use of physical restraint in intensive care units 被引量:3
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作者 Xinqian Li Tonks NFawcett 《International Journal of Nursing Sciences》 2014年第4期446-450,共5页
Physical restraint is a common nursing intervention in intensive care units and nurses often use it to ensure patients'safety and to prevent unexpected accidents.However,existing literature indicated that the use ... Physical restraint is a common nursing intervention in intensive care units and nurses often use it to ensure patients'safety and to prevent unexpected accidents.However,existing literature indicated that the use of physical restraint is a complex one because of inadequate rationales,the negative physical and emotional effects on patients,but the lack of perceived alternatives.This paper is aimed to interpret the clinical decision-making theories related to the use of physical restraint in intensive care units in order to facilitate our understanding on the use of physical restraint and to evaluate the quality of decisions made by nurses.By reviewing the literature,intuition and heuristics are the main decision-making strategies related to the use of physical restraint in intensive care units because the rapid and reflexive nature of intuition and heuristics allow nurses to have a rapid response to urgent and emergent cases.However,it is problematic if nurses simply count their decision-making on experience rather than incorporate research evidence into clinical practice because of inadequate evidence to support the use of physical restraint.Besides that,such a rapid response may lead nurses to make decisions without adequate assessment and thinking and therefore biases and errors may be generated.Therefore,despite the importance of intuition and heuristics in decision-making in acute settings on the use of physical restraint,it is recommended that nurses should incorporate research evidence with their experience to make decisions and adequate assessment before implementing physical restraint is also necessary. 展开更多
关键词 Clinical decision-making Intensive care units INTUITION HEURISTICS Physical restraint
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Audit Quality in Practice A Critical Analysis of the Financial Reporting Council (FRC) Discussion Paper 被引量:1
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作者 Noor Aclwa bUlalman Mazni Abdullah Kamisah Ismail Noor Sharoja Sapiei 《Journal of Modern Accounting and Auditing》 2013年第12期1564-1573,共10页
The efforts by the Financial Reporting Council (FRC) in the United Kingdom (UK) to stimulate audit firms to improve audit quality manifest in its Discussion Paper: Promoting Audit Quality warrant further analysis... The efforts by the Financial Reporting Council (FRC) in the United Kingdom (UK) to stimulate audit firms to improve audit quality manifest in its Discussion Paper: Promoting Audit Quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee (AC) which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice. 展开更多
关键词 audit quality content analysis REGULATION united Kingdom (UK)
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Vigilance in Nurses Working in Intensive Care Units
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作者 Mehdi Ajri-Khameslou Mojgan Najafi Mansoureh Karimollahi 《Open Journal of Nursing》 2021年第9期715-727,共13页
<strong>Background and Aim: </strong>Vigilance is an essential element in intensive care nursing. This study was conducted to determine nursing vigilance in nurses working in the intensive care units of ed... <strong>Background and Aim: </strong>Vigilance is an essential element in intensive care nursing. This study was conducted to determine nursing vigilance in nurses working in the intensive care units of educational and medical centers in Ardabil, Iran. <strong>Methods: </strong>This was a cross-sectional descriptive-analytical study with 192 ICU nurses as the participants. The data were obtained through questionnaires regarding demographic characteristics and nursing vigilance. SPSS software version 24 was used for the statistical analysis. <strong>Results: </strong>The mean total vigilance score was 3.86 ± 0.23 of 5. The mean scores of the timely diagnosis of changes, pattern recognition, and clinical decision-making subscales were 4.07 ± 0.26, 04.04 ± 0.41, and 3.44 ± 0.25, respectively. No significant relationships were observed between the total or subscale vigilance scores and other demographic characteristics. <strong>Conclusion: </strong>We assessed ICU nurses’ vigilance behaviors and found that their mean vigilance score was higher than the expected average, indicating our participants had a high level of clinical vigilance. These results suggest a need for effective educational interventions to boost clinical decision-making skills in ICU nurses, especially younger nurses. 展开更多
关键词 Nursing Vigilance Intensive Care unit NURSE Clinical decision-making
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单位面积能耗与人均能耗综合对标方法研究与案例分析
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作者 刘永刚 王中原 +1 位作者 季柳金 黄巍 《建筑节能(中英文)》 CAS 2024年第3期142-145,共4页
为了公共机构能耗的合理对标,以国家和江苏省能耗定额标准及合理用能指南中指标规定类型为对象,分析了单项指标(单位面积能耗)对标方法和双项指标(单位面积能耗和人均能耗)对标方法,得到了指标判定区间及区域表达式,对比分析两种方法。... 为了公共机构能耗的合理对标,以国家和江苏省能耗定额标准及合理用能指南中指标规定类型为对象,分析了单项指标(单位面积能耗)对标方法和双项指标(单位面积能耗和人均能耗)对标方法,得到了指标判定区间及区域表达式,对比分析两种方法。提出单位面积能耗和人均能耗综合对标方法,推导指标定额限值数学表达及区域表达式。以《公共机构能耗定额及计算方法》中小学定额为例,推导出单位面积能耗和人均能耗综合对标限值及区域表达式。以南京某小学的单位面积能耗和人均能耗指标为例,进行3种方法的对标,分析对标结果的区别,为公共机构能耗指标的对标提供参考。 展开更多
关键词 单位面积能耗 人均能耗 能耗定额 能源审计
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Development of a Decision Aid for Family Surrogate Decision Makers of Critically Ill Patients Requiring Renal Replacement Therapy in ICU:A User-Centered Design for Rapid Prototyping
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作者 Miao Zheng Yong-Hui Zhang +2 位作者 Ying Cao Chang-Lin Yin Li-Hua Wang 《Chinese Medical Sciences Journal》 CAS CSCD 2024年第2期91-101,共11页
Objectives Renal replacement therapy(RRT)is increasingly adopted for critically ill patients diagnosed with acute kidney injury,but the optimal time for initiation remains unclear and prognosis is uncertain,leading to... Objectives Renal replacement therapy(RRT)is increasingly adopted for critically ill patients diagnosed with acute kidney injury,but the optimal time for initiation remains unclear and prognosis is uncertain,leading to medical complexity,ethical conflicts,and decision dilemmas in intensive care unit(ICU)settings.This study aimed to develop a decision aid(DA)for the family surrogate of critically ill patients to support their engagement in shared decision-making process with clinicians.Methods Development of DA employed a systematic process with user-centered design(UCD)principle,which included:(i)competitive analysis:searched,screened,and assessed the existing DAs to gather insights for design strategies,developmental techniques,and functionalities;(ii)user needs assessment:interviewed family surrogates in our hospital to explore target user group's decision-making experience and identify their unmet needs;(iii)evidence syntheses:integrate latest clinical evidence and pertinent information to inform the content development of DA.Results The competitive analysis included 16 relevant DAs,from which we derived valuable insights using existing resources.User decision needs were explored among a cohort of 15 family surrogates,revealing four thematic issues in decision-making,including stuck into dilemmas,sense of uncertainty,limited capacity,and delayed decision confirmation.A total of 27 articles were included for evidence syntheses.Relevant decision making knowledge on disease and treatment,as delineated in the literature sourced from decision support system or clinical guidelines,were formatted as the foundational knowledge base.Twenty-one items of evidence were extracted and integrated into the content panels of benefits and risks of RRT,possible outcomes,and reasons to choose.The DA was drafted into a web-based phototype using the elements of UCD.This platform could guide users in their preparation of decision-making through a sequential four-step process:identifying treatment options,weighing the benefits and risks,clarifying personal preferences and values,and formulating a schedule for formal shared decision-making with clinicians.Conclusions We developed a rapid prototype of DA tailored for family surrogate decision makers of critically ill patients in need of RRT in ICU setting.Future studies are needed to evaluate its usability,feasibility,and clinical effects of this intervention. 展开更多
关键词 decision aids renal replacement therapy intensive care units shared decision-making user-centered design surrogate
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从单向到协同:美国研究生学位授权审核中的大学自主性
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作者 曹昭乐 《黑龙江高教研究》 北大核心 2024年第6期87-93,共7页
大学自主性对美国研究生学位授权审核体系发展完善至关重要。美国研究生学位授权审核体系发展历经宗主国主导、州政府主导和多模式授权审核等三个重要阶段。在制度层面,每个阶段形塑大学自主性的制度环境分别具有宽泛自由、强化边界和... 大学自主性对美国研究生学位授权审核体系发展完善至关重要。美国研究生学位授权审核体系发展历经宗主国主导、州政府主导和多模式授权审核等三个重要阶段。在制度层面,每个阶段形塑大学自主性的制度环境分别具有宽泛自由、强化边界和分类协调等特征;在技术层面,不同阶段大学自主性发展表现出在“叛逆”中探索、在争持中磨合和在张力中平衡等特征。两个层面自主性互动从机械对接渐趋协同互嵌,不断生成能适应研究生教育治理情境的大学自主性。提高自我评估的地位和权威性、增强大学自主意识和优化多元主体参与机制等经验,可供我国在研究生学位授权审核机制中进一步提升和彰显大学自主性借鉴与反思。 展开更多
关键词 自主性 学位授权审核 研究生教育 美国
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国有企业政治关联、政府审计质量和企业绩效——基于我国A股市场的实证研究 被引量:43
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作者 张立民 邢春玉 温菊英 《审计与经济研究》 CSSCI 北大核心 2015年第5期3-14,共12页
在我国,国有上市公司既拥有股权政治关联又拥有高管政治关联。相对于樊纲指数,更为微观的政府审计质量是影响政治关联对国有企业绩效作用发挥的重要因素。在不考虑政府审计质量的情况下,国有股权政治关联会降低企业的绩效,而高管政治关... 在我国,国有上市公司既拥有股权政治关联又拥有高管政治关联。相对于樊纲指数,更为微观的政府审计质量是影响政治关联对国有企业绩效作用发挥的重要因素。在不考虑政府审计质量的情况下,国有股权政治关联会降低企业的绩效,而高管政治关联会提升企业绩效;在考虑政府审计质量的情况下,政府审计质量越高,高管政治关联提升作用越不明显,也越会降低股权政治关联对企业绩效的损害作用。因此,提高政府审计质量可以改善国有企业的生存环境,优化资源的配置,促进企业的健康发展。 展开更多
关键词 政治关联 政府审计 企业绩效 审计质量 国家审计 制度环境 国家治理 经济责任审计 行政事业审计
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论建立乡镇政府审计机关的必要性--基于审计需求和审计主体的理论框架 被引量:12
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作者 王家新 郑石桥 +1 位作者 吕君杰 张耀中 《审计与经济研究》 CSSCI 北大核心 2016年第1期18-26,共9页
以资源为基础的委托代理关系、激励不相容、信息不对称、环境不确定性,这些是主要的审计需求因素,独立性和审计成本是影响委托人构建或选择审计主体的主要因素。根据上述理论框架分析,乡镇政府各行政部门、乡镇直属事业单位、村居集体... 以资源为基础的委托代理关系、激励不相容、信息不对称、环境不确定性,这些是主要的审计需求因素,独立性和审计成本是影响委托人构建或选择审计主体的主要因素。根据上述理论框架分析,乡镇政府各行政部门、乡镇直属事业单位、村居集体经济组织、乡镇集体经济企业、村居委员会这些组织对乡镇政府审计机关作为优先审计主体有着稳定和相当规模的需求,从独立性和成本效益原则两个视角,为了满足乡镇审计需求,组建乡镇政府审计机关是完全必要的。 展开更多
关键词 乡镇政府审计机关 乡镇集体经济组织审计 审计需求 审计主体 乡镇政府审计 政府审计制度 国家审计制度 基层组织审计 乡镇审计[
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审计风格:一个探索性的分析框架 被引量:6
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作者 叶凡 史文 刘峰 《审计研究》 CSSCI 北大核心 2022年第1期73-81,共9页
审计生产过程是审计投入要素影响审计经济后果的重要路径,但一直被视为"黑箱"。虽然Francis等(2014)率先从审计风格角度讨论审计生产过程,但后续研究未能深入讨论风格本质。由此本文尝试给出更全面的风格定义和分析框架。首先... 审计生产过程是审计投入要素影响审计经济后果的重要路径,但一直被视为"黑箱"。虽然Francis等(2014)率先从审计风格角度讨论审计生产过程,但后续研究未能深入讨论风格本质。由此本文尝试给出更全面的风格定义和分析框架。首先,审计风格是一组审计师在执业中采用的统一且独特的审计工作规则:"统一"讨论执业行为是否相近;"独特"讨论一组审计师相对于其他审计师是否有不同行为。其次,探讨了审计风格的研究路径、可能话题,总结可行的衡量手段。最后分析审计决策单元、客户与外部环境的影响。有别于审计质量研究,审计风格研究有助于更深入地理解审计生产过程,而不局限于分析线性的质量高低。期望以此为审计师行为研究开辟一条源于风格的独特道路。 展开更多
关键词 审计风格 一致性 偏好 审计决策单元 外部特征
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太湖水污染防治计划实施效率评估 被引量:5
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作者 贺桂珍 吕永龙 《生态学报》 CAS CSCD 北大核心 2008年第12期6348-6354,共7页
数据包络分析方法是评价非赢利组织绩效的有效方法之一。研究采用数据包络分析,从绩效审计的观点探讨沿太湖6市环境保护局(以下简称环保局)2001~2005年执行太湖水污染防治"十五"规划的相对效率。结果表明:从技术效率来看,40... 数据包络分析方法是评价非赢利组织绩效的有效方法之一。研究采用数据包络分析,从绩效审计的观点探讨沿太湖6市环境保护局(以下简称环保局)2001~2005年执行太湖水污染防治"十五"规划的相对效率。结果表明:从技术效率来看,40%的决策单位为相对有效率;对于规模效率,有36.7%的决策单元为相对有效率,各环保局的效率不能令人满意。外部影响因素分析结果表明,人口和经济发展水平对环保局的总技术效率不具有明显影响,而企业数与环保局的整体技术效率具有显著差异性。在此基础上提出了促进环保局效率的对策建议。 展开更多
关键词 决策单位 效率审计 环境规划 数据包络分析
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分层审计抽样的理论架构与计算机实现 被引量:2
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作者 陈月昆 胡荣 《财经理论与实践》 CSSCI 北大核心 2003年第5期78-80,共3页
分层审计抽样包括最优分层、确定样本量、总体估计、评估抽样结果等内容 ,通过计算机实现分层抽样 ,可克服计算麻烦。
关键词 分层审计抽样 最优分层 确定样本量 评估抽样结果 计算机 单位平均估计 审计风险
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浅议地勘单位经济责任审计的发展 被引量:6
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作者 廖西蒙 彭友云 杨志刚 《中国国土资源经济》 2010年第5期45-47,共3页
地勘单位经济责任审计是源于对领导干部的管理和监督,经过二十多年的审计实践的发展,取得了一定的实效,但也存在一些不足。地勘单位经济责任审计体系建设,应从审计形式、审计内容、审计对象、审计技术方法、审计成果的运用等现状出发,... 地勘单位经济责任审计是源于对领导干部的管理和监督,经过二十多年的审计实践的发展,取得了一定的实效,但也存在一些不足。地勘单位经济责任审计体系建设,应从审计形式、审计内容、审计对象、审计技术方法、审计成果的运用等现状出发,探索地勘单位经济责任审计的发展方向。 展开更多
关键词 地勘单位 经济责任审计 现状 发展方向
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基于扩展审计博弈的动态均值估计抽样方法 被引量:1
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作者 朱佳俊 覃朝勇 《技术经济》 CSSCI 2014年第4期94-98,共5页
针对均值估计抽样方法的缺陷,以审计风险为中心,将扩展审计博弈与审计抽样相结合,提出了一种改进的均值估计抽样方法。该方法解决了审计风险计量、审计抽样的系统性决策问题,可帮助审计师在不确定条件下进行策略分析与选择,提高了均值... 针对均值估计抽样方法的缺陷,以审计风险为中心,将扩展审计博弈与审计抽样相结合,提出了一种改进的均值估计抽样方法。该方法解决了审计风险计量、审计抽样的系统性决策问题,可帮助审计师在不确定条件下进行策略分析与选择,提高了均值估计抽样的可靠性和适用性。最后,用实例演示均值估计抽样过程以证实该方法的有效性。 展开更多
关键词 均值估计抽样 审计抽样 审计博弈 误差分析 审计风险
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大数据背景下行政单位内部审计面临的挑战与对策——以C内部审计机构为例 被引量:11
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作者 王海兵 任诗琪 张元婧 《重庆理工大学学报(社会科学)》 2021年第6期122-130,共9页
内部审计作为监督业务活动、提高效益、加强风险预警和管控的主要手段,对行政单位工作的重要性不言而喻。随着大数据技术的发展和普及,内部审计工作迎来机遇和挑战。针对目前行政单位内部审计面临的挑战,探讨大数据审计与内部审计的契... 内部审计作为监督业务活动、提高效益、加强风险预警和管控的主要手段,对行政单位工作的重要性不言而喻。随着大数据技术的发展和普及,内部审计工作迎来机遇和挑战。针对目前行政单位内部审计面临的挑战,探讨大数据审计与内部审计的契合点。结合某地方行政单位建设大数据审计的实践经验,提出完善相关的制度规范和审计标准、保障内部审计机构的独立性、提升审计数据信息质量管理、加强内部审计人才队伍建设、优化大数据内部审计工作流程等建议。 展开更多
关键词 大数据 行政单位 内部审计
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美国食品安全监管的第三方审核机制研究 被引量:15
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作者 苏苗罕 《北京行政学院学报》 CSSCI 北大核心 2012年第3期17-24,共8页
2010年美国通过了《FDA食品安全现代化法》,对进口食品安全监管首次引入第三方审核制度。这一规定背后反映的是美国在食品供应链全球化之后,传统的监管机制日益不敷现实之需而借鉴私人监管创新的结果。本文梳理了该法规定的第三方审核... 2010年美国通过了《FDA食品安全现代化法》,对进口食品安全监管首次引入第三方审核制度。这一规定背后反映的是美国在食品供应链全球化之后,传统的监管机制日益不敷现实之需而借鉴私人监管创新的结果。本文梳理了该法规定的第三方审核机制的适用范围和主要制度安排,同时考察了美国食品安全第三方审核机制的实践,深入分析了其存在的问题和面临的挑战。最后,作者探讨了美国这一机制对我国加强食品安全监管可能具有的启示。 展开更多
关键词 美国食品安全 第三方审核机制 《FDA食品安全现代化法》
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