期刊文献+
共找到1,060篇文章
< 1 2 53 >
每页显示 20 50 100
Trusted Certified Auditor Using Cryptography for Secure Data Outsourcing and Privacy Preservation in Fog-Enabled VANETs
1
作者 Nagaraju Pacharla K.Srinivasa Reddy 《Computers, Materials & Continua》 SCIE EI 2024年第5期3089-3110,共22页
With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.Th... With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.The best way to enhance traffic flow for vehicles and traffic management departments is to share thedata they receive.There needs to be more protection for the VANET systems.An effective and safe methodof outsourcing is suggested,which reduces computation costs by achieving data security using a homomorphicmapping based on the conjugate operation of matrices.This research proposes a VANET-based data outsourcingsystem to fix the issues.To keep data outsourcing secure,the suggested model takes cryptography models intoaccount.Fog will keep the generated keys for the purpose of vehicle authentication.For controlling and overseeingthe outsourced data while preserving privacy,the suggested approach considers the Trusted Certified Auditor(TCA).Using the secret key,TCA can identify the genuine identity of VANETs when harmful messages aredetected.The proposed model develops a TCA-based unique static vehicle labeling system using cryptography(TCA-USVLC)for secure data outsourcing and privacy preservation in VANETs.The proposed model calculatesthe trust of vehicles in 16 ms for an average of 180 vehicles and achieves 98.6%accuracy for data encryption toprovide security.The proposedmodel achieved 98.5%accuracy in data outsourcing and 98.6%accuracy in privacypreservation in fog-enabled VANETs.Elliptical curve cryptography models can be applied in the future for betterencryption and decryption rates with lightweight cryptography operations. 展开更多
关键词 Vehicular ad-hoc networks data outsourcing privacy preservation CRYPTOGRAPHY keys trusted certified auditors data security
下载PDF
Dilemmas and Optimization of Third-Party Assessment System in Chinese Fair Competition Review
2
作者 Cui Xu Mingyu Hu 《Open Journal of Applied Sciences》 2024年第8期2039-2049,共11页
The current predominant self-review mechanism by policy-making bodies suffers from deficiencies such as insufficient motivations, limited review capabilities, and weak external supervision. Third-party assessment, cha... The current predominant self-review mechanism by policy-making bodies suffers from deficiencies such as insufficient motivations, limited review capabilities, and weak external supervision. Third-party assessment, characterized by independence and specialization, is designed to mitigate these shortcomings. However, the implementation of third-party assessment faces challenges too. This paper intends to improve the third-party assessment system and to realize the legislative purpose of the system. Based on social research, discussions and exchanges with relevant parties, and the existing research results, this paper analyzes the challenges and possible optimization measures for the third-party assessment. The challenges include repulsion from policy-making bodies, insufficient independence of assessment bodies, disparity of assessment quality, and limited application of assessment outcomes. Possible optimization measures include promoting fair competition culture, increasing the acceptance of third-party assessment from policy-making bodies, enhancing the quality of third-party assessment, clarifying the relationship between policy-making bodies and assessment bodies, ensuring the independence of third-party assessments, and promoting the application of assessment results. 展开更多
关键词 Fair Competition Review Self-Review third-party Assessment DILEMMA Optimization
下载PDF
Selection of Third-party Logistics Provider for Agricultural Products Based on System Comprehensive Evaluation 被引量:4
3
作者 隋博文 庄丽娟 《Agricultural Science & Technology》 CAS 2015年第8期1824-1827,共4页
Through the analysis on the meanings and features as well as the ad- vantages of the third-party logistics for agricultural products, the quantization index system for the selection of third-party logistics providers ... Through the analysis on the meanings and features as well as the ad- vantages of the third-party logistics for agricultural products, the quantization index system for the selection of third-party logistics providers for agricultural products was constructed based on the system comprehensive evaluation theory. Analytic hierar- chy process (AHP) was used to determine the weight of the index system of each level, and AHP and fuzzy comprehensive evaluation method were used to determine the selection steps for the third-party logistics providers for agricultural products. The method was proved to be scientific and reasonable through calculation examples. 展开更多
关键词 System comprehensive evaluation Agricultural products third-party lo-gistics provider Index system
下载PDF
Power Auditor数据库审计系统在宁夏电力的应用
4
作者 张吉生 《电力信息与通信技术》 2016年第5期142-146,共5页
随着信息化建设的快速发展,数据库作为信息系统的核心和基础发挥着越来越重要的作用,数据库安全对信息系统的影响越来越大,数据的防篡改及防盗窃问题越来越引起人们的关注。文章根据电力信息化系统数据库审计的特点及实现方式,深入研究... 随着信息化建设的快速发展,数据库作为信息系统的核心和基础发挥着越来越重要的作用,数据库安全对信息系统的影响越来越大,数据的防篡改及防盗窃问题越来越引起人们的关注。文章根据电力信息化系统数据库审计的特点及实现方式,深入研究基于Power Auditor技术的数据库审计系统,介绍了Power Auditor数据库审计技术在宁夏电力信息系统中的应用,通过应用表明该技术能够有效地与电力信息化系统紧密融合,确保各业务系统数据库的安全可靠;最后,总结了宁夏电力信息系统数据库审计的运维特点。 展开更多
关键词 数据库 审计系统 POWER auditor 信息化
下载PDF
The third-party regulation on food safety in China:A review 被引量:12
5
作者 ZHANG Man QIAO Hui +3 位作者 WANG Xu PU Ming-zhe YU Zhi-jun ZHENG Feng-tian 《Journal of Integrative Agriculture》 SCIE CAS CSCD 2015年第11期2176-2188,共13页
Stakeholders in the field of food safety management in China can be classified into three categories, government, food producers (farmers and enterprises), and the third-party regulatory bodies. The third-party regu... Stakeholders in the field of food safety management in China can be classified into three categories, government, food producers (farmers and enterprises), and the third-party regulatory bodies. The third-party regulation has experienced rapid development in past twenty years, and recently received considerable attention from consumers and the central government. This paper provides a review about the development, problems and future trend of the third-party regulation on food safety in China. To be specific, five forms of the third-party regulation are assessed, including media exposure, the third-party certification, regulation by consumer associations, social movements promoted by non-governmental organiza- tions (NGOs), and regulation by industry associations. The study concludes that media and consumer associations are the major players in the third-party regulation and are highly repudiated among customers. The food certification industry has developed rapidly, but is now facing crises of confidence among consumers because of its lack of self-regulation. NGOs and industry associations still remain in the early development stages of food safety management, and therefore, are of little importance in current regulatory bodies. 展开更多
关键词 food safety China the third-party regulation MEDIA CERTIFICATION
下载PDF
The Status Quo of Chinese Agro-products Logistics and the Establishment of the Third-Party Logistics Mode 被引量:3
6
作者 CHEN Jing School of Economic and Business Administration,Yantai University,Yantai 264005,China 《Asian Agricultural Research》 2011年第5期100-102,106,共4页
The status quo of Chinese agro-products logistics is analyzed from the following five aspects:the circulation mode,exchange mode,storage and transportation situation,food security.The following problems in Chinese agr... The status quo of Chinese agro-products logistics is analyzed from the following five aspects:the circulation mode,exchange mode,storage and transportation situation,food security.The following problems in Chinese agro-products logistics are pointed out,including excessive circulation sections,bad time efficiency,single payment,slow circulation,backward information processing,obvious bullwhip effect,low logistics efficiency,low logistics technology,inadequate professional equipments,low standardization degree,organized operation mode and low degree of scale.The third-party logistics mode of agro-products is analyzed and the advantages of the mode are analyzed as well.Firstly,establishing information network through integrating circulation section to accelerate the circulation of agro-products;secondly,making the operation norms by providing professional equipments to secure the quality of agricultural products;thirdly,improving the core competitiveness of the whole logistics chain by intensifying specialized work division in each section of the supply chain;fourthly,through forming scale economy to reduce logistics costs and increase the diversity of products;fifthly,through signing contracts to clarify duties and responsibilities and materialize the profit integration of the supply chain.The measures for establishing the third-party logistics of agro-products are put forward,including establish the awareness and concept of socialized logistics services;intensify the support on the third-party logistics enterprises of agro-products;lay stress on the cultivation of logistics talents of agro-products;and vigorously apply the modern marketing means. 展开更多
关键词 Agro-products CIRCULATION PATTERN The third-party
下载PDF
China-Japan Cooperation in Third-Party Markets: Japan's Strategic Thinking and Its Obstacles 被引量:2
7
作者 Wang Jingchao 《China International Studies》 2019年第4期64-81,共18页
Japan’s decision to cooperate with China in third-party markets along the Belt and Road routes reflects the Abe government’s strategic reorientation and comprehensive reassessment of domestic and external situation.... Japan’s decision to cooperate with China in third-party markets along the Belt and Road routes reflects the Abe government’s strategic reorientation and comprehensive reassessment of domestic and external situation. Such cooperation is a brand-new path for the two sides to achieve win-win outcomes as well as steady and sustainable bilateral relations. 展开更多
关键词 China-Japan COOPERATION third-party MARKETS Japan's STRATEGIC THINKING
下载PDF
Analysis of Problems and Policy Recommendations for the Third-party Evaluation in the Present Poverty Alleviation 被引量:1
8
作者 Bosheng ZHANG Zisheng YANG +4 位作者 Wen ZHONG Feng QIU Chenhao LU Yi LOU Meiqi SHAO 《Asian Agricultural Research》 2019年第9期65-69,共5页
The introduction of third-party evaluation system and the implementation of third-party evaluation system in poverty alleviation is a major innovation in the targeted poverty alleviation work in China.In order to impr... The introduction of third-party evaluation system and the implementation of third-party evaluation system in poverty alleviation is a major innovation in the targeted poverty alleviation work in China.In order to improve the third-party evaluation mechanism,further improve the efficiency of third-party evaluation,and enhance the effectiveness of targeted poverty alleviation,this paper analyzes and summarizes the main problems existing in the current third-party evaluation practice.In view of the related problems,this paper puts forward the corresponding policy recommendations,which are believed to play a positive role in further promoting the development and improvement of the third-party evaluation of getting rid of poverty. 展开更多
关键词 POVERTY alleviation third-party evaluation Existing PROBLEMS POLICY RECOMMENDATIONS
下载PDF
Auditor Reputation, Audit Opinion, and Eamings Management: Evidence From French Banking Industry 被引量:1
9
作者 Manel Hadriche 《Journal of Modern Accounting and Auditing》 2015年第7期341-352,共12页
The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By usin... The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By using three different tests (loss-avoidance, just-meeting-or-beating prior year's earnings, and abnormal loan loss provision), the findings of this paper show that both high auditor reputation and qualified audit opinion constrain earnings management to avoid loss or to just meet or beat prior year's earnings in banks. In separate tests related to earnings management through abnormal loan loss provisions, the paper also finds that high auditor reputation constrains earnings management. Qualified audit opinion has a negative but non-significant effect on abnormal loan loss provisions. 展开更多
关键词 audit opinion auditor reputation earnings benchmarks earnings management loan loss provisions
下载PDF
Operational risk assessment of third-party payment platforms:a case study of China 被引量:1
10
作者 Yinhong Yao Jianping Li 《Financial Innovation》 2022年第1期604-623,共20页
Operational risk events have severely impacted the development of third-party payment(TPP)platforms,and have even led to a discussion on the operational risk capital charge settlement by relevant international regulat... Operational risk events have severely impacted the development of third-party payment(TPP)platforms,and have even led to a discussion on the operational risk capital charge settlement by relevant international regulators.However,prior studies have mostly focused on qualitative mechanism analysis,and have rarely examined quantitative risk assessment based on actual operational risk events.Therefore,this study attempts to assess the operational risk on TPP platforms in China by constructing a systematic framework incorporating database construction and risk modeling.First,the operational risk database that covers 202 events between Q1,2014,and Q2,2020 is constructed.Then,specific causes are clarified,and the characteristics are analyzed from both the trend and loss severity perspectives.Finally,the piecewise-defined severity distribution based-Loss Distribution Approach(PSD-LDA)with double truncation is utilized to assess the operational risk.Two main conclusions are drawn from the empirical analysis.First,legal risk and external fraud risk are the two main causes of operational risk.Second,the yearly Value at Risk and Expected Shortfall are 724.46 million yuan and 1081.98 million yuan under the 99.9%significance level,respectively.Our results are beneficial for both TPP platform operators and regulators in managing and controlling operational risk. 展开更多
关键词 third-party payment(TPP) Operational risk Loss distribution approach(LDA) Value at risk(VaR) Expected shortfall(ES)
下载PDF
Auditor Switching and Investors' Reliance on Earnings: Evidence From Bursa Malaysia
11
作者 Mazrah Malek Saidatunur Fauzi Saidin 《Journal of Modern Accounting and Auditing》 2014年第7期777-785,共9页
This study provides some insights of investors' view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors' reliabi... This study provides some insights of investors' view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors' reliability on reported earnings in financial accounts. Analyses are based on a matched-pair sample of 162 listed companies in the Bursa Malaysia for the year 2011. The results of the ordinary least squares (OLS) regression show that earnings response coefficients for auditor switching companies are significantly higher than for non-auditor switching companies. The results provide support for the contention that investors place greater reliability on the financial accounts audited by newly appointed auditors. This finding is consistent with the Malaysian audit market where long audit tenure is a common practice and auditor switching is considered rare. Findings provide support for the long discussed issue of the importance of auditor rotation in maintaining auditor independence. 展开更多
关键词 auditor switching earnings response coefficient auditor independence auditor rotation auditor change
下载PDF
Auditors' Role, Responsibilities, Duties, and AIS to Prevent Errors and Frauds:An Evidence From Lebanon
12
作者 Pierre Al-Khoury Roula Moubarak +2 位作者 Maria Franjieh Sarah Abboud Mansour AlShamali 《Journal of Modern Accounting and Auditing》 2015年第12期632-640,共9页
The paper is about how Lebanese auditors detect fraud in the course of their work and what they advise companies to implement in order to avoid fraudulent acts. For this purpose, various interviews were carded out fro... The paper is about how Lebanese auditors detect fraud in the course of their work and what they advise companies to implement in order to avoid fraudulent acts. For this purpose, various interviews were carded out from different experienced and well-reputed external auditors. This was also for their wide knowledge of all kinds of frauds. Data were taken from primary as well as secondary resources. The paper presents the theoretical and practical aspects. The theoretical part contains the accounting scandals, frauds, auditing processes, and auditor's responsibilities and tools for auditors to detect fraud. The practical part consists of case study analysis and detailed research processes. 展开更多
关键词 AUDITING ERRORS frauds duties of auditor auditor responsibilities
下载PDF
Exploring Third-party Markets through BRI
13
作者 WU HAO 《China Today》 2019年第1期42-43,共2页
IN June 2015,China and France released a joint statement to explore third-party markets.The statement,for the first time,put forward the concept of“cooperation in third-party markets,”and defined the key areas to be... IN June 2015,China and France released a joint statement to explore third-party markets.The statement,for the first time,put forward the concept of“cooperation in third-party markets,”and defined the key areas to be tapped into as well as the basic principles to be followed. 展开更多
关键词 China and FRANCE third-party MARKETS
下载PDF
Hybrid Intelligent Approach for the Selection of Third-Party Reverse Logistics Provider under Uncertainty
14
作者 宫艳雪 宋俊典 +2 位作者 彭亦功 添玉 郑树泉 《Journal of Donghua University(English Edition)》 EI CAS 2014年第4期484-492,共9页
A hybrid intelligent approach is proposed to help the decision maker to select the appropriate third-party reverse logistics provider. The following process is included: firstly,the evaluation team is established to d... A hybrid intelligent approach is proposed to help the decision maker to select the appropriate third-party reverse logistics provider. The following process is included: firstly,the evaluation team is established to determine the selection criteria and evaluate them by triangular fuzzy numbers; secondly,calculate the weight of criteria by the proposed hybrid algorithm integrating particle swarm optimization( PSO) and simulated annealing( SA); then, the performance evaluation for each supplier is predicted by the proposed self-feedback neural network( SFBNN) based on the historical data. A numerical example is also presented to interpret the methodology above. 展开更多
关键词 hybrid intelligent approach third-party reverse logistics provider UNCERTAINTY
下载PDF
Quality in Independent Auditing:A Research on Auditors
15
作者 Burcu Dogan Cuma Ercan 《Journal of Modern Accounting and Auditing》 2020年第12期534-541,共8页
The aim of this study is to determine the opinion related to the audit quality of independent auditors in Turkey.For this purpose,a study was carried out on the auditors operating in the TRC 1 region and having an aud... The aim of this study is to determine the opinion related to the audit quality of independent auditors in Turkey.For this purpose,a study was carried out on the auditors operating in the TRC 1 region and having an auditor certificate.Questionnaire method was used in the research.In the evaluation of the data,frequency,mean,and standard deviation were used as descriptive statistical methods.In addition,t-test and one-way ANOVA test were used to compare the data between independent groups.Research results show no significant difference between the opinions of the independent auditors according to various variables. 展开更多
关键词 independent audit audit quality auditor
下载PDF
Work Effectiveness,Problems and Countermeasures of Third-Party Assessment Teams from Colleges and Universities for Targeted Poverty Alleviation
16
作者 Jia WANG Zisheng YANG +1 位作者 Zhiqing YAN Shiqin YANG 《Asian Agricultural Research》 2020年第1期37-43,共7页
Conducting a third-party assessment on targeted poverty alleviation can effectively avoid the disadvantage that local government plays as both athlete(i.e.performer of poverty alleviation work)and referee(i.e.referee ... Conducting a third-party assessment on targeted poverty alleviation can effectively avoid the disadvantage that local government plays as both athlete(i.e.performer of poverty alleviation work)and referee(i.e.referee for poverty alleviation effect)in poverty alleviation to ensure the truth of poverty alleviation,and therefore,it is an important part of the work to win the battle against poverty.Since 2016,the thirdparty assessment teams from colleges and universities for targeted poverty alleviation have achieved good results and performance in the assessment on both the effectiveness of targeted poverty alleviation work and the exit of poor counties in China,and they have made due contributions to the cause of poverty alleviation.However,as a new thing,third-party assessment obviously has some problems,mainly including the following:subjective understanding on the long-term nature of rural poverty alleviation is insufficient,and there is a lack of long-term considerations and related mechanism for third-party assessment;affected by policies and institutions,most of the existing third-party assessment teams from colleges and universities have not regarded third-party assessment of targeted poverty alleviation as a cause,and they lack the motivation to actively study the assessment business;and the third-party assessment staff from colleges and universities for targeted poverty alleviation have low stability and high mobility,not conducive to the long-term construction of assessment teams.In order to establish long-term poverty alleviation and prevention mechanisms,these issues must be addressed squarely and relevant countermeasures need to be taken actively to effectively build a long-term mechanism for building third-party assessment teams from colleges and universities for targeted poverty alleviation. 展开更多
关键词 TARGETED POVERTY alleviation third-party ASSESSMENT Team from college and university WORK EFFECTIVENESS Existing problem Countermeasure
下载PDF
Improvements onthe Earnings Forecast Model——Based on Correlation between Financial Ratio, Auditor Opinion and Future Earnings
17
作者 Rui Lu 《Journal of Modern Accounting and Auditing》 2005年第7期41-49,共9页
This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their future earnings. Th... This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their future earnings. This paper uses two statistical regression methods including Logistic model and Linear model to examine the inner interaction between financial ratios and future earnings from qualitative and quantitative perspectives respectively. Empirical tests find that financial ratios, especially ROE, can help to predict future earnings. Then we add auditor opinion variable into Logistic model to test whether going concern opinion in the auditor reports can be helpful for earnings forecast. Result shows the degree of optimistic statement of going concern opinion is significantly correlated with future earnings but with the disturbance of earnings management. 展开更多
关键词 earnings forecast financial ratio auditor opinion going concern earnings management
下载PDF
ZTE is First to Pass Third-Party UE TD-LTE Test
18
作者 ZTE Corporation 《ZTE Communications》 2009年第2期46-46,共1页
ZTE Corporation announced on May 13, 2009 that it is the first company to successfully complete and pass the TD-LTE Phase I test together with key industry players including China
关键词 ZTE is First to Pass third-party UE TD-LTE Test LTE TD TEST UE
下载PDF
Auditor Switching by Corporate Governance: Empirical Analysis From the Listed Company in China
19
作者 Zhang Yanan Cheng Wen Ren Jinzheng 《Journal of Modern Accounting and Auditing》 2013年第2期230-238,共9页
As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly... As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly tapped in recent years. This paper summarizes the reason of auditor switching, especially the elements of corporate governance. Then by selecting the A-share listed companies in China as a sample, the authors use statistical test and logistic regression analysis to explore how the 15 factors of corporate governance which are based on the indicators of Nankai University evaluation system affect auditor switching. The results show that the largest proportion of shareholding, the proportion of independent directors, and board meetings which on behalf of the level of corporate governance, have a significant and negative correlation with auditor switching. The results also show that full disclosure, litigation, and arbitration which on behave of the level of corporate governance have a significant positive correlation with auditor switching. 展开更多
关键词 corporate governance auditor switching influence factors
下载PDF
The Role of External Auditor in Protecting the Financial Information Listed in the Financial Statements in the Jordanian Industrial Companies
20
作者 Firas A. N. Al-Dalabih 《Journal of Modern Accounting and Auditing》 2018年第1期6-16,共11页
This study aims to know the role of external auditor in protecting the financial information listed in the financial statements in the Jordanian industrial companies. The sample of this study consisted of 70 auditors ... This study aims to know the role of external auditor in protecting the financial information listed in the financial statements in the Jordanian industrial companies. The sample of this study consisted of 70 auditors who work for Jordanian industrial companies, whereas a questionnaire survey was designed and distributed to them. A total of 68 questionnaires were received that are valid for statistical analysis accounting for 97% of the overall distributed questiormaires; and the questionnaires have been analyzed using SPSS statistical software. The results of the study revealed that the external auditor uses the information technology in examining the financial information listed in the financial statements. Also, it was found that the external auditor is keen to ensure the credibility of the financial statements of the company. The study recommended the external auditor in the Jordanian industrial companies to be more interested in updating the company's electronic financial system. 展开更多
关键词 external auditor financial statements Jordanian industrial companies
下载PDF
上一页 1 2 53 下一页 到第
使用帮助 返回顶部