浅谈高校内部财务审计与工程审计的结合运用

高等学校内部审计从专业角度可分为财务审计和工程审计,审计实践表明工程审计并不是独立的,它与财务审计密切相关。高校内部审计中财务审计与工程审计的具体结合运用：事前审计,包括决策、概算等方面的把关工作;事中审计,包括资金、结算等方面的把关工作;事后审计,包括决算、效益等方面的把关工作。     

农村校车安全事故背后的教育公平问题

近年来农村校车事故频发,使得校车安全问题浮出了水面。其实,校车不够规范只是校车事故频发的表层原因,而更深层次的原因却在于城乡教育资源配置的不公平。所以要解决校车安全问题,不仅在于规范校车、提高校车的质量,还在于合理配置教育资源,实现城乡教育公平。     

Righting anachronistic exclusions: The ethics of blood donation by men who have sex with men

ABSTRACT

Recently, the FDA announced that it would soon lift the long-standing lifetime ban on blood donation by men who have sex with men (MSM). Reexamining blood donation by MSM, it is clear that there are several ethical goods that must be balanced. Through balancing the primary duty to safety with the imperatives to craft a policy that is formally equal, upholds the public's trust, and is nondiscriminatory, an ethical blood donation deferral guideline may be advanced, both for MSM and the population at large.     

Leadership’s Role in Process Safety: An Understanding of Behavioral Science Among Managers and Executives Is Needed

ABSTRACT

A recent prevalence of high visibility catastrophic events has garnered increased attention to process safety issues. While the use of Behavior-Based Safety interventions demonstrate a reduction in workplace injuries by targeting employee behavior, we believe that process safety requires a greater focus on the behavior of leaders (e.g., creating and executing strategy). One effective method to begin targeting leader behavior for the improvement of process safety is to teach leaders about the principles of behavior, including ways by which the science may be applied within their own organizational models.     

Construction Safety Risk Modeling and Simulation

By building on a genetic‐inspired attribute‐based conceptual framework for safety risk analysis, we propose a novel approach to define, model, and simulate univariate and bivariate construction safety risk at the situational level. Our fully data‐driven techniques provide construction practitioners and academicians with an easy and automated way of getting valuable empirical insights from attribute‐based data extracted from unstructured textual injury reports. By applying our methodology on a data set of 814 injury reports, we first show the frequency‐magnitude distribution of construction safety risk to be very similar to that of many natural phenomena such as precipitation or earthquakes. Motivated by this observation, and drawing on state‐of‐the‐art techniques in hydroclimatology and insurance, we then introduce univariate and bivariate nonparametric stochastic safety risk generators based on kernel density estimators and copulas. These generators enable the user to produce large numbers of synthetic safety risk values faithful to the original data, allowing safety‐related decision making under uncertainty to be grounded on extensive empirical evidence. One of the implications of our study is that like natural phenomena, construction safety may benefit from being studied quantitatively by leveraging empirical data rather than strictly being approached through a managerial perspective using subjective data, which is the current industry standard. Finally, a side but interesting finding is that in our data set, attributes related to high energy levels (e.g., machinery, hazardous substance) and to human error (e.g., improper security of tools) emerge as strong risk shapers.     

Risk Assessment of Human Listeriosis from Semisoft Cheeses Made from Raw Sheep's Milk in Lazio and Tuscany (Italy)

Semisoft cheese made from raw sheep's milk is traditionally and economically important in southern Europe. However, raw milk cheese is also a known vehicle of human listeriosis and contamination of sheep cheese with Listeria monocytogenes has been reported. In the present study, we have developed and applied a quantitative risk assessment model, based on available evidence and challenge testing, to estimate risk of invasive listeriosis due to consumption of an artisanal sheep cheese made with raw milk collected from a single flock in central Italy. In the model, contamination of milk may originate from the farm environment or from mastitic animals, with potential growth of the pathogen in bulk milk and during cheese ripening. Based on the 48‐day challenge test of a local semisoft raw sheep's milk cheese we found limited growth only during the initial phase of ripening (24 hours) and no growth or limited decline during the following ripening period. In our simulation, in the baseline scenario, 2.2% of cheese servings are estimated to have at least 1 colony forming unit (CFU) per gram. Of these, 15.1% would be above the current E.U. limit of 100 CFU/g (5.2% would exceed 1,000 CFU/g). Risk of invasive listeriosis per random serving is estimated in the 10^?12 range (mean) for healthy adults, and in the 10^?10 range (mean) for vulnerable populations. When small flocks (10–36 animals) are combined with the presence of a sheep with undetected subclinical mastitis, risk of listeriosis increases and such flocks may represent a public health risk.     

Impact of a continuing professional development intervention on midwifery academics’ awareness of cultural safety

Background

Cultural safety in higher education learning and teaching environments is paramount to positive educational outcomes for Aboriginal and/or Torres Strait Islander (hereafter called First Peoples) students. There is a lack of research evaluating the impact of continuing professional development on midwifery academics' awareness of cultural safety.

Integrating Behavioral Science with Human Factors to Address Process Safety

ABSTRACT

Applying the science of human factors to eliminate error across all aspects of process design, management, operation, and maintenance has been a focus in the process safety area for many years. Human error has been attributed as a major cause of many high profile catastrophic accidents around the world. These accidents have resulted in national and international attention, which has led to a focus on improving organizational capabilities, systems, and in many cases, governmental regulations around human factors. This article provides a review of the field of human factors highlighting various topics in the literature, and introduces governmental regulatory bodies currently engaging organizations in a scientific approach to human factors. Finally, the need for integrating behavioral science methodologies with human factors is addressed. This is done with specific focus on how Organizational Behavior Management methodologies can work in concert with human factors to optimize process safety.     

The Aesthetics of Aircraft Safety Cards: Spatial Negotiations and Affective Mobilities in Diagrammatic Instructions

Instructional diagrams encountered during transit, such as the aircraft safety card, employ a range of visual elements that direct us how to move and what actions we need to undertake. However, instructions are not always easy to decipher and comprehension rates suggest that there is potential for misinterpretation. The complexity of instructions and mismatching of visual techniques give rise to an aesthetics of transit that coordinates spatial experiences and movements. Using examples from aircraft safety cards and artworks based on this format, this paper analyses how ‘transit aesthetics’ can give rise to affective experiences of spatial and mobile relationships.     

公共视频监控图像信息利用与保护的基本法律问题与立法规制

在智能化和法治化的新时代，公共视频监控图像信息综合应用已成为社会治理社会化、法治化、智能化和专业化的重要方式。公共视频监控系统成为政府部门和社会组织保护公共安全以及公民人身、财产安全的技术项目。公共视频监控图像信息的技术手段和法律属性需要以立法形式加以规定。公共视频监控图像信息综合应用需要在权利保护的法律制度中进行，尤其是视频监控图像信息公开使用与信息安全、隐私权保护之间的法律制度设计。因此，公共视频监控图像信息的法律规制工作应对法律主体、基本原则、权利体系、法律监管、法律责任做出明确规定。