Physicochemical Properties and Health Risks of Informal E-Waste Processing at Alaba International Market in Lagos, Nigeria

This study investigated the groundwater quality and health risks associated with informal e-waste processing in the Alaba International Market in Lagos, Nigeria. Twenty-two groundwater samples were collected from hand-dug wells in the market area and analyzed for physicochemical properties and heavy metal concentrations. The results showed that the groundwater quality was poor, with high levels of heavy metals, including cadmium, lead, and chromium. The health index (HI) for children and adults was above the tolerable threshold levels, indicating a potential health risk to the population. Principal component analysis and hierarchical cluster analysis were used to identify the sources of metals in groundwater, and the results showed that informal e-waste processing was a significant source of contamination. The study highlights the need for effective management strategies to mitigate the potential health risks associated with informal e-waste processing and ensure public health and environmental safety.

Fuzzy Risk Assessment Method for Airborne Network Security Based on AHP-TOPSIS

With the exponential increase in information security risks,ensuring the safety of aircraft heavily relies on the accurate performance of risk assessment.However,experts possess a limited understanding of fundamental security elements,such as assets,threats,and vulnerabilities,due to the confidentiality of airborne networks,resulting in cognitive uncertainty.Therefore,the Pythagorean fuzzy Analytic Hierarchy Process(AHP)Technique for Order Preference by Similarity to an Ideal Solution(TOPSIS)is proposed to address the expert cognitive uncertainty during information security risk assessment for airborne networks.First,Pythagorean fuzzy AHP is employed to construct an index system and quantify the pairwise comparison matrix for determining the index weights,which is used to solve the expert cognitive uncertainty in the process of evaluating the index system weight of airborne networks.Second,Pythagorean fuzzy the TOPSIS to an Ideal Solution is utilized to assess the risk prioritization of airborne networks using the Pythagorean fuzzy weighted distance measure,which is used to address the cognitive uncertainty in the evaluation process of various indicators in airborne network threat scenarios.Finally,a comparative analysis was conducted.The proposed method demonstrated the highest Kendall coordination coefficient of 0.952.This finding indicates superior consistency and confirms the efficacy of the method in addressing expert cognition during information security risk assessment for airborne networks.

GIS Application in Urban Flood Risk Analysis: Midar as a Case Study

The significance of this study lies in its exploration of the advanced applications of Geographic Information Systems (GIS) in assessing urban flood risks, with a specific focus on Midar, Morocco. This research is pivotal as it showcases that GIS technology is not just a tool for mapping, but a critical component in urban planning and emergency management strategies. By meticulously identifying and mapping flood-prone areas in Midar, the study provides invaluable insights into the potential vulnerabilities of urban landscapes to flooding. Moreover, this research demonstrates the practical utility of GIS in mitigating material losses, a significant concern in flood-prone urban areas. The proactive approach proposed in this study, centered around the use of GIS, aims to safeguard Midar’s population and infrastructure from the devastating impacts of floods. This approach serves as a model for other urban areas facing similar challenges, highlighting the indispensable role of GIS in disaster preparedness and response. Overall, the study underscores the transformative potential of GIS in enhancing urban resilience, making it a crucial tool in the fight against natural disasters like floods.

AssessITS: Integrating Procedural Guidelines and Practical Evaluation Metrics for Organizational IT and Cybersecurity Risk Assessment

In today’s digitally driven landscape, robust Information Technology (IT) risk assessment practices are essential for safeguarding systems, digital communication, and data. This paper introduces “AssessITS,” an actionable method designed to provide organizations with comprehensive guidelines for conducting IT and cybersecurity risk assessments. Drawing extensively from NIST 800-30 Rev 1, COBIT 5, and ISO 31000, “AssessITS” bridges the gap between high-level theoretical standards and practical implementation challenges. The paper outlines a step-by-step methodology that organizations can simply adopt to systematically identify, analyze, and mitigate IT risks. By simplifying complex principles into actionable procedures, this framework equips practitioners with the tools needed to perform risk assessments independently, without too much reliance on external vendors. The guidelines are developed to be straightforward, integrating practical evaluation metrics that allow for the precise quantification of asset values, threat levels, vulnerabilities, and impacts on confidentiality, integrity, and availability. This approach ensures that the risk assessment process is not only comprehensive but also accessible, enabling decision-makers to implement effective risk mitigation strategies customized to their unique operational contexts. “AssessITS” aims to enable organizations to enhance their IT security strength through practical, actionable guidance based on internationally recognized standards.

Risk Information Sources for Snow Disaster Risk Preparedness in Scotland

Heavy snow disruptions are common and costly occurrences in the UK,including Scotland.Yet,heavy snow remains an underresearched aspect of disaster risks in Scotland.This study critically examined the 2018 heavy snow event in Scotland referred to as the“Beast from the East”(BfE)in order to explore the different sources of information used by the public in preparation for and response to heavy snow emergencies.Our study also examined the effectiveness of BfE risk communication between authorities and the public and sought to determine if there is a relationship between risk information received and the intention to mitigate risk.Data were collected through a semistructured survey from(n=180)residents of the Annandale and Eskdale region of Dumfries and Galloway,Scotland.Our analysis shows that public authority information sources were the most sought-after information sources,followed by online and web sources.We found statistically significant differences between groups(such as age,gender,and mobility/disability)in terms of using risk information sources.Further analysis shows that the relationship between information received and the intention to mitigate risks is not linear but influenced by intervening variables such as work pressures,financial commitment,and stakeholders’expectations.We argue that where full adherence to official risk advice is required,policymakers should carefully consider issues around these three factors.

Appetite for Natech Risk Information in Japan:Understanding Citizens'Communicative Behavior Towards Risk Information Disclosure Around Osaka Bay

Effective risk communication is essential for disaster risk management.Apart from empowering communities to make informed risk choices,risk information disclosure can also drastically enhance their disaster preparedness,especially concerning conjoint scenarios of technological and natural hazards(Natech).A fundamental precondition is the actual demand for such information.This study ventures to assess whether residents around Osaka Bay have this demand,or"appetite,"for risk information disclosure,as well as to understand their communicative behavior and perceived challenges in the Japanese context through the prism of the Situational Theory of Problem Solving.To test this framework under realistic conditions,data were collected through a household questionnaire survey from two urban areas near industrial complexes in Osaka Bay.The results show that identifying Natech risk information deficiency as a problem was not a statistically significant predictor for individuals'motivation to communicate.However,their motivation increased as their perceived personal involvement with the situation rose,while the perceived obstacles in doing something about it exerted a negative influence on their motivation.Individuals'motivation intensified their communicative actions to solve this problem.Public segmentation underscored the elevated public perceptions concerning the issue of risk information deficiency in nearly nine out of ten respondents.These findings indicate a strong community appetite for chemical and Natech risk information,which subsequently led to high situational motivation to engage in communicative action,particularly information acquisition.Risk management policy is suggested to focus on introducing chemical risk information disclosure regulatory initiatives to encourage citizen engagement.

Investigation of Enterprise Informationization Project Risk

The enterprise informationization （El） project has already become modernization level and synthesis power of the enterprise. However, information project risk. In order to reduce the El project risk, it is necessary to adopt reasonable incentive and constraint effectively and to structure perfect market environment. an urgent work to raise the asymmetry increases the EI investment mode, to carry on incentive and constraint effectively and to structure perfect market environment.

An Information System for Risk-Vulnerability Assessment to Flood

An exhaustive knowledge of flood risk in different spatial locations is essential for developing an effective flood mitigation strategy for a watershed. In the present study, a riskvulnerability analysis to flood is performed. Four components of vulnerability to flood: 1) physical, 2) economic, 3) infrastructure and 4) social;are evaluated individually using a Geographic Information System (GIS) environment. The proposed methodology estimates the impact on infrastructure vulnerability due to inundation of critical facilities, emer gency service stations and bridges. The components of vulnerability are combined to determine an overall vulnerability to flood. The exposures of land use/land cover and soil type (permeability) to flood are also considered to include their effects on severity of flood. The values of probability of occurrence of flood, vulnerability to flood, and exposures of land use and soil type to flood are used to finally compute flood risk at different locations in a watershed. The proposed methodology is implemented for six major damage centers in the Upper Thames River watershed, located in the SouthWestern Ontario, Canada to assess the flood risk. An information system is developed for systematic presentation of the flood risk, probability of occurrence of flood, vulnerability to flood, and exposures of land use and soil type to flood by postal code regions or Forward Sortation Areas (FSAs). The flood information system is designed to provide support for different users, i.e., general public, decisionmakers and water management professionals. An interactive analysis tool is developed within the information system to assist in evaluation of the flood risk in response to a change in land use pattern.

The Credit-Risk Decision Mechanism on Fixed Loan Interest Rate with Imperfect Information

In this paper, decision mechanism of credit-risk for banks is studied when the loan interest rate is fixed with asymmetry information in credit market. We give out the designs of rationing and non-rationing on credit risky decision mechanism when collateral value provided by an entrepreneur is not less than the minimum demands of the bank. It shows that under the action of the mechanism, banks could efficiently identify the risk size of the project. Finally, the condition of the project investigation of bank is given over again.

基于知识图谱的建筑施工安全风险量化与分析

为了提高建筑施工安全风险管理的信息化水平,以建筑施工活动及事故风险类型为研究对象,建立施工安全知识图谱。通过知识图谱改进作业条件危险性评价法(LEC)实现安全风险的定量计算,并基于知识图谱进行风险位置识别和不安全因素分析。研究提出安全风险虚体实化理念,实现了安全风险信息在数字空间实体化表达;基于建筑信息模型(Building Information Modeling, BIM)和知识图谱技术,建立了建筑施工安全风险信息模型(Building Construction Safety Risk Information Model, BCSRIM)。该模型有效避免了传统LEC法中主观因素产生的影响,实现了建筑施工安全风险定量计算、风险位置识别、风险分析及可视化管理。利用Revit二次开发技术,在Microsoft Visual Studio中使用C#语言连接Neo4j图数据库,完成了基于知识图谱的BCSRIM的开发。试验显示,研究提出的BCSRIM对提高施工现场的管理水平具有较高的实用价值。

The Application of "Risk=Value*Threat*Vulnerability" in Management Information Systems

With rapid development of the technology, many organizations depend more on the information than before and they will process mountains of information everyday. Hence, an information system is designed to facilitate managing information. Security is applied to insure data confidentiality, integrality and availability. In this process, risk can not be ignored. How can we analyze the degree of the risk we can accept to provide effective protection at reasonable costs with a great return on investment？ Now many methodologies are proposed. In the paper, one method ＂Risk = Value ＊ Threat ＊ Vulnerability＂ is analyzed so that more people can have a basic understanding about the risk.

大学生社交媒体信息安全风险感知影响因素

文章提出社交媒体信息安全风险感知影响因素关系假设,以大学生社交媒体用户群体为研究对象,通过问卷调研风险感知现状,在构建结构方程模型的基础上对问卷数据进行了模型验证和中介效应检验。研究发现:大学生社交媒体信息安全风险感知程度的城乡间差距明显,其面对信息安全风险主要采用系统式处理;媒体信任度、社会群体归属感、卷入认知会对系统式处理产生影响,知识和信息有效性会对启发式-系统式处理产生影响;系统式处理在知识、媒体信任度、社会群体归属感、卷入认知、信息有效性和风险感知之间起完全中介效应,负面情绪直接正向影响风险感知。

连锁股东与企业战略定位:差异化竞争抑或趋同管理

本文采用2007—2021年沪深A股企业样本考察连锁股东与企业战略定位之间的关系,研究发现:连锁股东会显著提升其持股上市公司之间的战略差异度,表现为对差异化战略的偏好。机制检验发现,连锁股东主要通过加强信息交流和提升风险承担水平进而提升企业战略差异度。进一步分析发现,连锁股东对差异化战略的推动能有效提升企业价值创造。异质性分析发现,当连锁股东为机构型和战略型及企业为非国有性质时,连锁股东对企业战略差异度的影响更强。截面分析发现,企业内部环境更稳定(上期未经历亏损或业绩下降及当期财务状况良好)和所处行业竞争更激烈时,连锁股东对企业的差异化竞争战略和战略变革的推动作用更强;面对宏观营商环境的变化冲击,连锁股东对企业战略差异度的影响在疫情前后未表现出显著差异,但对战略变革的提升作用在更稳定的营商环境下(疫情前)更强。本文是对连锁股东经济后果与企业战略影响因素研究的有益补充,同时也为如何改善战略决策提供了基于连锁股东层面的有益参考。

金融强监管对企业风险承担的影响——来自资管新规的经验证据

在经济下行压力增大、外部环境不确定性有增无减的背景下,我国企业运营正面临着各种挑战,企业风险承担问题尤为突出。选取2011—2021年A股上市公司作为样本,以资管新规的出台作为准自然实验,检验资管新规对企业风险承担水平的影响,探究企业在金融强监管下的风险承担行为。研究发现,资管新规提升了企业的风险承担水平。经济后果检验显示,资管新规主要增加了企业的被动风险承担,加大了企业的破产风险。经调节效应分析得到,企业通过提高信息披露透明度,政府通过改善营商环境、推进资本市场开放,可以缓解在资管新规出台背景下企业风险承担提高而带来的生产经营压力。

数字环境下图书馆信息资源共享的著作权风险管理研究--以新兴馆际互借系统著作权管理方案为例

数字环境增加了图书馆信息资源共享的侵权风险,著作权风险管理是实现信息资源共享可持续发展的重大现实问题。文章在详述新兴馆际互借系统Tipasa与Rapido著作权管理方案的基础上,分析两者在著作权管理方面的特点与不足,结合我国信息资源共享实践与典型司法判例,从制度、系统和版权素养三个层面为我国图书馆信息资源共享的著作权风险管理与科学治理提供决策依据。

信息化辅助全程风险管理在急诊输液室安全用药中的应用

目的探讨信息化辅助全程风险管理在急诊输液室安全用药质量控制中的应用效果。方法在安全用药过程中进行全程风险管理,并依托医院信息系统(HIS)进行质量控制。采用非同期对照类试验性研究,选取2022年7月-12月基础数据为对照组,2023年7月-12月信息化建设后数据为观察组,比较两组用药错误发生率、护士用药工作能力、护士用药环境感知水平、患者用药满意度等。结果观察组用药错误发生率明显低于对照组,护士用药工作能力、护士用药环境感知水平、患者用药满意度明显高于对照组,经比较差异均有统计学意义(P<0.05)。结论将信息化辅助全程风险管理用于急诊输液室安全用药质量控制中,实现了全程科学、规范的用药管理,降低了用药错误发生率,提高了护士用药工作能力,改善了护士用药良性体验,提升了患者用药满意度。

关键审计事项风险信息披露与分析师预测

文章以2017—2021年上市公司审计报告为研究对象,通过统计关键审计事项的风险词频探讨风险信息披露对分析师预测的影响。研究发现:关键审计事项风险信息披露降低了分析师的预测偏误和预测分歧度;进一步研究表明,促进公共信息和私有信息的获取以及较高的文本可读性是提高分析师预测质量的主要路径,且有助于修正分析师乐观预测偏差;在内部控制质量、审计质量、机构投资者持股比例、舆论关注度较高的子样本中,关键审计事项风险信息披露对分析师预测质量的改善作用更加明显。研究结论可为完善关键审计事项风险信息披露和传递机制提供实践经验和理论依据。

关键审计事项信息披露与债务融资成本——基于风险词频的分析

新审计报告改革要求在关键审计事项中披露风险信息,该信息的外部感知是一种风险吸收还是风险溢出,是一个亟待检验的理论命题。为此,以2017—2021年A股上市公司为研究样本,通过统计关键审计事项段文本的风险词频考察风险信息披露对债务融资成本的影响。结果表明,关键审计事项风险信息的披露显著降低了债务融资成本,符合信息观的预期。进一步研究发现:关键审计事项的风险披露主要是通过缓解信息不对称和降低债务违约风险影响债务融资成本;在企业代理成本较高、银行业竞争度较低的子样本中,关键审计事项风险信息披露对债务融资成本的降低作用更为明显。这不仅为新审计报告改革的效果提供了增量的经验证据,而且对于推进准则贯彻实施、完善资本市场监管规则体系也有一定的借鉴参考价值。

上市公司审计委员会与年报风险信息披露--基于管理层信息操纵视角

上市公司年报风险信息是了解公司经营现状与预测未来发展的重要信息来源,它具有信息增量价值,但容易受到管理层信息操纵的影响。审计委员会作为公司治理的独立机制,对管理层具有内部监督作用。基于此,利用2010—2021年上市公司风险信息披露数据,实证检验了审计委员会对管理层信息操纵的治理作用。研究发现,审计委员会独立性、勤勉性和专业性越强,年报风险信息披露水平越高,且在不同性质市场环境中审计委员会的治理作用存在差异。机制检验结果表明,内部控制发挥了部分中介作用;此外,在内部治理环境较弱与外部监督压力较大时,审计委员会的治理作用更加显著。结论拓展了年报风险信息披露的影响因素研究,并通过构建不同维度的风险信息指标来综合衡量披露水平,证实了审计委员会对管理层信息操纵的治理效应,为审计委员会更好发挥监督效果以及监管部门进一步完善上市公司风险信息披露制度提供了重要支撑。

隐性关联关系与审计费用——基于供应链工商大数据的研究

近年来,上市公司将其供应链商业关系隐藏化以规避信息披露要求的趋势越来越明显,不利于投资者评估和判断上市公司的交易性质和盈利能力。本文从审计师角度出发,以2010-2021年度我国A股上市公司为研究对象,基于供应链工商大数据度量隐性关联关系,分析隐性关联关系与审计费用之间的关系,结果发现上市公司与重要交易对象之间存在隐性关联关系提高了审计费用,一系列稳健性检验结果保持一致。在渠道检验中,研究发现隐性关联关系通过影响审计师投入,进一步影响审计费用。在分组检验中,研究发现隐性关联关系对审计费用的影响在高市场化进程地区、低信息透明度的公司以及当上市公司为事务所重要客户时更为显著。本文研究为审计师如何判断隐性关联关系问题提供了经验数据。