Formation of an Original Database and Development of Innovative Deep Learning Algorithms for Detecting Face Impersonation in Online Exams

The issue related to the risk of identity impersonation, where one person can be replaced by another in online exam surveillance systems, poses challenges. This study focuses on the effectiveness of detecting attempts of identity impersonation through face substitution during online exams, with the aim of ensuring the integrity of assessments. The goal is to develop facial recognition algorithms capable of precisely detecting these impersonations, training them on a tailored database rather than biased generic data. An original database of student faces has been created. An algorithm leveraging advanced deep learning techniques such as depthwise separable convolution has been developed and evaluated on this database. We achieved very high levels of precision, reaching an accuracy rate of 98% in face detection and recognition.

Implications of internal accounting controls and accounting education under the network environment

Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.

Application of FTAM in Global Roam Account System

This paper describes the method by which roaming accounts transferred,with FTAM services in telecommunication systems. The functions of FTAM initiator entity and responder entity and realization system are discussed.It also presented the way to use FTAM mechanisms by data roaming system in mobile communications.

Development of Virtual Account System for Research Projects Based on J2EE

Based on the analysis of developing target, function and constitution of research projects system for remote management, the virtual account system is established on 3 layers of B/S mode. The development process of virtual account system is realized by JSP/Servlets development language and MySQL database under windows server 2003 platform. At the same time, network security module of the system has been realized to reduce the influence caused by network security incidents. The system is capable of updating the information of vertical and horizontal projects dynamically and assigning virtual funds on WWW. Also, it realizes the query, statistical analysis function and so on. Practical results show that the system is a successful system for analyzing the various projects index of different departments.

Security Threat and Data Consumption as Mojor Nuisance of Social Media on Wi-Fi Network

This research is about the nuisances of social media applications on a Wi-Fi network at a university campus in Ghana. The aim was to access the security risk on the network, the speed of the network, and the data consumption of those platforms on the network. Network Mapper (Nmap Zenmap) Graphical User Interface 7.80 application was used to scan the various social media platforms to identify the protocols, ports, services, etc. to enable in accessing the vulnerability of the network. Data consumption of users’ mobile devices was collected and analyzed. Device Accounting (DA) based on the various social media applications was used. The results of the analysis revealed that the network is prone to attacks due to the nature of the protocols, ports, and services on social media applications. The numerous users with average monthly data consumption per user of 4 gigabytes, 300 megabytes on social media alone are a clear indication of high traffic as well as the cost of maintaining the network. A URL filtering of the social media websites was proposed on Rockus Outdoor AP to help curb the nuisance.

共有网络平台账号的分割与价值评估——以黄某与陈某同居关系析产纠纷为例

网络平台账号不仅包含用户名和密码的数字组合,也包含了各种数据、人身利益和财产利益。网络平台账号基于网络平台与用户签订服务合同而产生;用户通过账号和密码对网络平台账号进行排他使用,并通过粉丝打赏和直播带货等方式获得收益。网络平台账号内发布的内容多是用户创作的作品,属于智力成果;账号内的粉丝对于用户具有依赖性。因此,作为虚拟财产的共有网络平台账号与网络游戏装备、加密虚拟货币等虚拟财产不同,其法律属性是一种新型权利,除具有物权、债权、知识产权的权利属性外,还具有人格属性。多人共有的网络平台账号具有分割的可能性。对于具有人格属性的共有网络平台账号,当注册者与运营者不同时,分割应以保留网络平台账号的最大价值为原则,考虑粉丝群体的情感投入和网络平台账号继续经营问题,将网络平台账号分割给实际运营者,并对注册者予以价值补偿。网络平台账号的价值构成要素应包括账号的创建成本、运营成本、粉丝打赏收入、直播带货收入以及广告运营收入等。对网络平台账号的价值评估可以采用成本法、市场法和收益法的有机结合,同时可以吸收网络平台规则,采用大数据等技术手段确保评估结果的相对准确性。司法鉴定机构可以联合网络平台构建虚拟财产价值评估体系,充分参考网络平台的价值评估意见,以确保司法裁判的准确性和公正性。

网络主播账号纠纷的解决:理论基础与裁判路径

网络主播账号作为互联网经济勃兴时代的新型生产力,相关司法纠纷层出不穷,但我国尚未形成具体的民事法律制度明确其权利性质及归属。由于传统“物债二分”体系下的诸多理论难以妥善化解网络主播账号纠纷的桎梏,故而须加以反思与补正。出于弥合立法缺陷与不损益现有民事权利体系的双重考虑,应当选择“多元权利说”与“关系范式说”为理论基础,实现研究范围与视角的“超越”。网络主播账号极具个性化,不应提前设限其权利性质,而应以包容视角将其认定为物权、债权、人格权等多元权利客体,以网络主播账号“使用权及其收益”为真正争议焦点,其权利归属应在法律允许的范围内遵循当事人约定,必要时以公平与效率为兜底,实现司法审判的实质正义。

共享审计师合作关系网络与会计信息可比性

以2010—2020年A股上市公司为研究样本,分析并检验样本公司与同行其他公司共享审计师合作关系网络对会计信息可比性的影响。研究发现,选择与同行共享审计师合作关系网络的公司会计信息可比性更高。当审计师合作关系网络具有行业专长、审计师处于网络核心位置、网络内同行审计师之间距离更近时,共享审计师合作关系网络对公司会计信息可比性的提升作用更强;此外,这一效应还受到事务所规模以及事务所转制等因素的影响。检验还发现,与同行公司共享审计师合作关系网络能够促进审计效率的提升,且不会造成客户信息的泄露。上述研究结论证实了与同行公司共享审计师合作关系网络会对会计信息可比性产生积极影响,拓展了审计团队领域以及事务所治理的相关研究文献,对保障和提升审计师的执业质量具有一定的启示意义。

“大思政课”视域下高校短视频账号建设初探

5G时代的到来催生了短视频平台的迅速发展,使其成为互联网原住民的青年一代获取信息和自我表达的重要平台。习近平总书记嘱咐广大思政工作者要与现实结合起来,善用“大思政课”开展教育教学。高校短视频账号应运而生的同时,面临着以流量为主的价值倾向、泛娱乐化的内容输出、意见领袖角色的缺乏、账号建设驱动力不足等现实挑战。如何运用高校短视频账号开展“大思政课”教育教学,是新时代的思想政治教育工作者不得不考虑的现实问题。为此,可以从四个维度探索高校短视频账号的建设:一是用价值导向驾驭技术实现教育目标;二是善用社会大教材丰富教育内容;三是塑造正面意见领袖角色提高教育实效;四是构建协同机制形成思政教育谱系。

会计司粮庄内庄头和壮丁的身份地位问题——以应试资格为中心

作为会计司粮庄的主要管理者和参与者,庄头和壮丁的来源颇为复杂。二者身份地位各异,应试资格便是直接体现。就庄头而言,在不同历史时期,针对不同类型庄头,清廷实行了相应的应试政策。其中,最引人注目的是投充庄头,其应试政策几经变更。就壮丁而言,在亲丁、壮丁、庄头户下壮丁和寄养人丁四种类型中,唯独壮丁长期处于旗人和奴仆之间的状态。道光朝以后,户口册内壮丁与亲丁“相互混合”现象的出现,从侧面反映了部分壮丁身份地位的提高,也为其日后应试资格的获得提供了依据。

网络账号市场交易的规范逻辑与制度进路

对于财产权益属性强的互联网用户账号,鉴于其旺盛的市场需求和潜在的市场开发价值,理应进入市场中进行交易流通。在考察当前市场交易乱象和司法实践处理难题的基础上,可对网络账号的市场交易必要性和可行性、规范现状、司法争议、践行机制等问题作出深入剖析,并据此总结规范层面的制度完善进路,以及司法层面的机制建设路径,以此回应当前各方主体关于网络账号市场交易规范化的制度诉求。由此,法治建设工作为网络账号的适度市场化提供更为完善的法律保障,进而助力推动数据要素市场化的发展进程。

网络思政视域下高校辅导员公众号建设探究——以公众号“南航徐川”“鑫巴同学”为例

当前,许多高校辅导员在微信平台建立了思政公众号,希望通过赢得互联网阵地获得学生的关注。但其中大部分公众号都面临着原创性不足、组织化程度不够、更新不稳定、用户黏性差、思政教育效度低等困境。以公众号“南航徐川”“鑫巴同学”为例,通过分析辅导员网络思政公众号中较受学生欢迎的故事驱动型公众号的建设模式,为推进辅导员网络思政阵地的创新建设提供可行性思路,包括融合资源,建强团队;故事驱动,优化内容;创建品牌,发挥优势,打造高影响力的特色IP;等等。

拉图尔行动者—网络—理论中的“网络”概念及其认知的范式转换

拉图尔行动者—网络—理论中的“网络”概念,既不是指电话网一类的实体性的东西,也不是指用来表征和刻画认识对象的预先设定的框架,而是对作为转义者的行动者相互作用、制造差异所留下的痕迹如何进行追踪的一种思想工具,它是思维的一个工作网。行动者—网络—理论实际上是把一个具体的三维事件投射到二维的平面上,并在思维的网络中把一些行动者互动所留下的痕迹作为一些网点串联起来,从而达到记述或者描述事件及其发展过程的目的。整个过程充满着各种可能的意外、不确定性甚至失败,研究者只能像记账一样,写下其“风险记述”,即“用一种混乱的方式给一个混乱的世界加上一种混乱的描述”。该理论在如何看待社会世界及其社会性以及如何经验地、可见地展现社会性上,都与传统社会学理论根本不同,实现了认知方式上的一种范式转换。

网络信息安全问责机制关键问题研究

网络信息安全问责是确保网络安全的基础,有助于降低风险、保护资产、促进合规管理及提高整体网络安全水平。文章首先分析了网络信息安全问责的依据和机制,然后介绍了现行问责机制的运行困境,在此基础上给出了持续优化法律法规、落实问责主体、严格规范问责程序等改进措施,旨在为网络信息安全问责机制的不断完善提供新的思路。

基于计算机网络的企业会计信息化管理系统设计研究

在当今信息化的时代,计算机网络技术已成为企业发展的重要驱动力之一。随着企业业务的不断扩张和复杂化,会计信息化管理系统的需求日益凸显。传统的会计处理方式已无法满足现代企业的需求,因此,设计一个基于计算机网络的企业会计信息化管理系统极其必要,强调系统的高效性、稳定性、安全性等,为企业财务管理提供便捷条件。

基于模糊需求响应的电弧炉电耗自动核算方法研究

为实现对电弧炉电耗高效率、高精度的自动核算,基于模糊需求响应设计电弧炉电耗自动核算方法。首先,应用智能仪表对电弧炉的用电信息数据进行采集,分别采用中值滤波法和指数加权移动平均法对获得的原始数据进行去噪和平滑处理;以处理后的信息数据为基础,分析出金属冶炼企业对电弧炉的现实需求响应,应用模糊需求响应方法输出用电负荷;最后,结合对应单位电价实现电弧炉电耗计算与核算。实验结果表明:该方法核算精度高,核算用时少,可针对电弧炉电耗数据进行精准核算,以此提高能源利用效率,进而帮助企业针对性地进行成本控制和管理。

Factors Affecting Students’Plans to Take the CPA Examination

Enrollments in accounting programs and the demand for accounting graduates are increasing,but the number of candidates sitting for the CPA exam is decreasing.This study compares characteristics of students at a mid-size regional university who plan to sit for the CPA exam with those who do not.In addition,reasons offered by students for their plans to take or not take the CPA exam are explored.The study finds that a student’s desired career path,as well as their mother’s educational level,is significantly related to their intention to sit for the exam.Career alignment or misalignments were the primary factors shaping a student’s plan to sit for the CPA exam.The proportion of students intending to sit for the CPA exam decreases with class level,and the majority of students intend to work outside of public accounting.This study will be of interest to the profession and public as the decline in CPA examination candidates coincides with a higher than average percentage of CPAs projected to retire in the next three years.

Cyber-Security of Smart Grids: Attacks, Detection, Countermeasure Techniques, and Future Directions

One of the significant challenges that smart grid networks face is cyber-security. Several studies have been conducted to highlight those security challenges. However, the majority of these surveys classify attacks based on the security requirements, confidentiality, integrity, and availability, without taking into consideration the accountability requirement. In this survey paper, we provide a classification of attacks based on the OSI model and discuss in more detail the cyber-attacks that can target the different layers of smart grid networks communication. We also propose new classifications for the detection and countermeasure techniques and describe existing techniques under each category. Finally, we discuss challenges and future research directions.

Performance on the 2011 Certified Public Accountant （CPA） Examination for Large, Middle, and Small Historically Black Colleges and Universities （HBCUs）

There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.

多媒体网络平台助力基础医学考试模式的探索

医学本科教学改革除了课堂上教学方式改革以外,考试模式改革也很重要。在实际考试过程中,传统的考试模式致使教师无法捕捉教学效果,同时也降低学生的学习兴趣。目前,互联网及计算机技术飞速发展,多样化的网络考试平台可为多种教学评价提供高效的技术支持。文章旨在探讨如何改进医学本科生基础医学课程的考核评价环节,借助互联网发展的大趋势,将考核评价与网络考试平台有机融合,有效推进基础医学课程的考核评价改革。