强制性约束下企业信息安全投资与网络保险的最优决策分析

研究了强制性约束下企业信息安全投资和网络保险的最优决策问题,对比了可观测企业损失和不可观测企业损失两种情形下基于破产概率约束的最优安全投资和网络保险保费厘定。研究结果表明：在可观测损失和公平保费情况下,当最大化单个企业的期望效用时,存在最优安全投资额,并且政府补贴和强制性约束都可以激励企业增加安全投资;但是当最大化所有企业效用时,只有强制性约束才能增加企业安全投资使得总效用最大化,并且企业的最优安全投资与损失的可观测程度无关。在不可观测损失情况下,当最大化单个企业期望效用时,企业的安全投资增大,而最大化所有企业效用时,存在正网络外部性,即任何企业均不敢轻易的减少安全投资,即使同在一个网络中的其他企业减少了安全投资。此外,在破产概率约束下,随着保费的增加,当损失可观测时,企业的安全投资也增加,但期望效用减少了;而当损失不可观测时,企业的安全投资和期望效用均减少。本文所得结论对政府设定强制性标准,以及企业利用安全投资和网络保险进行信息安全风险控制具有较好的参考价值。     

非独立并联生产系统的DEA效率评价研究

对复杂生产系统进行效率评价,是改善其生产效率的基础.针对非独立并联结构生产系统的效率评价问题开展研究.首先,将两阶段非独立并联生产系统等价为先并联后串联结构的混联生产系统;其次,将混联生产系统的整体效率定义为各串联子系统效率的乘积,而各个串联子系统的效率则定义为内部各并联子系统效率的加权和,并给出了对应的DEA效率评价模型;最后,有关定理和算例分析证实了该模型能更合理地评价此类生产系统的技术效率,能够更大程度地挖掘系统整体性能改善的潜力.     

财务信息化条件下高校内部控制改进

财务信息化对高校财务产生重大影响,内部控制也出现控制重点转移、内控刚性加强、内控内涵增加等新特点,财务风险增加。在财务信息化条件下,应从强化内控观念和风险意识、优化内控流程、强化数据各环节控制等方面加强高校内部控制。     

解析企业会计内控工作问题研究

对于企业的内部控制来说,其实是一个系统化极强的管理工程,不但包含制度建立、思想意识指导等内容,还包含对内部控制的实时的监督等内容。顾名思义,会计内控就是指对企业会计工作进行内部控制的内部控制制度,是财务管理工作同内部控制相结合的产物。在当前的经济形势之下,做好会计的内部控制工作能够帮助企业更好的规避财务风险,进一步提高企业资本的运营能力,有利于帮助企业进一步扩大投资的收益。     

对建立健全企业内控制度的探讨

2008年5月财政部联合五部委出台的《企业内部控制基本规范》标志着内部控制被我国大多数企业所重视,企业建立内部控制的目的、原则、要素以及如何对各个业务层面进行控制在《企业内部控制基本规范》和《企业内部控制应用指引》中已有明确的规定。本文从企业建立健全内部控制的必要性入手,分析了现阶段我国企业内控制度建设方面现状,进而提出了建立健全内控制度的措施。希望企业将内控制度切实落到实处,为企业带来效益。     

企业内控制自我评价流程研究

为了规范企业建立、实施和评价内部控制,本文依据《企业内部控制评价指引》,对企业如何做好企业内部控制自我评价流程进行了研究,从内控评价组织机构的建立、评价方案的编制、评价实施到评价报告的形成这一流程进行了详细的阐述,对企业内控评价的实施具有一定指导意义.     

石油企业内控制度特点及构建措施

对石油企业投资风险的存在和加强内控的必要性进行了论述,认为石油企业的投资主体多元化,对内部控制审计提出了更高的要求;并针对石油企业内控制度存在的问题提出了相应的完善内控制度的措施。     

加强农村信用社内部审计质量控制

正内部审计是农村信用社监督体系的重要部分,对强化内控管理,增强制度执行力,防范和化解操作风险,确保农村信用社合规经营,稳健发展,发挥着至关重要的作用。内部审计作为农村信用社内部控制的第三道防线,其目的是增加企业的价值和改进企业的经营。为使内部审计能充分发挥作用,必须对内部审计质量进行有效的控制。一、加强内部审计质量控制的必要性1.加强内部审计质量控制有助于内部审计活动增加价值。内部审计机构通过加强审计质量控制,提出合理化建议,可促使农村信用社强化内控管理,防范和化解操作风险,合规经营,提高经济效益。同时,加强内部审计质量控制,有利于提高审计部门的地位,赢得被审计单位的尊重,树立内审的良好形象。     

关于完善企业内部控制的几点思考

本文从我国企业内部控制的现状出发,从构筑严密的内控体系、提高管理者素质、企业外部要强化监督与约束机制等方面提出了完善我国企业内部控制的对策。     

基于PERT时空动态模型上的流程成本分析

企业业务流程成本耗用直接影响企业运营效率,对企业实施成本精细化管理起着决定性的作用。本文根据业务流程具有一定逻辑关系的特性,依据作业成本法计算原理,通过对所有作业进行追踪反馈,细分各流程的时间成本、人工成本、内控环境成本进行分析,从而探讨在此基础上建立内部控制成本三维分析模型计算作业成本和全流程内控成本,将全成本分析体系引入公司内部控制工作中,以达到实现内控成本精细化管理要求。     

Criteria for selecting a production control philosophy

Logistic objectives constitute a compromise between having short leadtimes and a low volume of work in progress on the one hand and a high resource loading and due date obligation on the other. Miscellaneous production planning approaches offered today provide different combinations of logistic objectives for satisfying a manufacturing strategy. To combine the strength of the various approaches into a unified system, a new approach based on a dynamic and distributed production planning methodology is proposed. To customize the approach, various analyses and specifications have to be made and for that reason some important characteristics and criteria for analysing production control philosophies will be given.     

The social construction of the meaning of acute stressors: a qualitative study of the personal accounts of police officers using a stress counselling service

The police profession is one in which acute stressors are encountered more frequently than in other occupations. Using the personal accounts of 35 police officers attending an in-house stress counselling clinic, the aim of the present study was to provide a qualitative examination of how the institutional context of policing influenced the ways in which acute stressors signified to individual police officers experiencing felt distress. Using the framework of Rational Emotive Behaviour Therapy as an analytical tool, it is argued that beliefs contributing to the experience of felt distress are related to the way in which policing as both an identity and an activity is constructed through the police organizational culture. Not only do these constructions influence the ways in which officers perceive themselves and their environments, but they also operate at the collective level to 'normalize' some emotional responses and to 'pathologize' others which, it is argued, could impact upon the outcomes of interventions such as stress counselling.     

The moderating role of social support in Karasek's job strain model

This paper examines whether social support is a boundary-determining criterion in the job strain model of Karasek (1979). The particular focus is the extent to which different sources of social support, work overload and task control influence job satisfaction, depersonalization and supervisor assessments of work performance. Hypotheses are tested using prospective survey data from 80 clerical staff in a university setting. Results revealed 3-way interactions among levels of support (supervisor, co-worker, non-work), perceived task control and work overload on levels of work performance and employee adjustment (self-report). After controlling for levels of negative affect in all analyses, there was evidence that high levels of supervisor support mitigated against the negative effects of high strain jobs on levels of job satisfaction and reduced reported levels of depersonalization. Moreover, high levels of non-work support and co-worker support also mitigated against the negative effects of high strain jobs on levels of work performance. The results are discussed in terms of the importance of social support networks both at, and beyond, the work context.     

Job insecurity, coping resources and personality dispositions in occupational strain

This paper presents research on the relationships between the work-related stressor of perceived job insecurity and various indicators of occupational strain, taking into account employees' personality dispositions (trait negative and positive affectivity) and coping resources. Respondents were 222 Australian public servants surveyed during organizational restructuring that involved downsizing and threat to job certainty. The research was formulated within an adaptation of Osipow, Doty, and Spokane's (1985) framework of stress-strain-coping that included the possible direct as well as moderating effects of personality dispositions in reporting occupational strain (Parkes, 1990). Findings from hierarchical regression analyses indicate consistent significant independent effects of personality dispositions, coping resources and perceived job insecurity on various indicators of strain. There was also support for the moderating roles of negative affectivity and self-care in the relation between perceived job insecurity and physical strain. Implications for the role of dispositional factors, especially negative affectivity, and the utility of various coping resources in accounting for occupational strain in times of threatened job security are discussed.     

Introduction to Special Section on Sensitivity Analysis and Summary of NCSU/USDA Workshop on Sensitivity Analysis

This guest editorial is a summary of the NCSU/USDA Workshop on Sensitivity Analysis held June 11–12, 2001 at North Carolina State University and sponsored by the U.S. Department of Agriculture's Office of Risk Assessment and Cost Benefit Analysis. The objective of the workshop was to learn across disciplines in identifying, evaluating, and recommending sensitivity analysis methods and practices for application to food‐safety process risk models. The workshop included presentations regarding the Hazard Assessment and Critical Control Points (HACCP) framework used in food‐safety risk assessment, a survey of sensitivity analysis methods, invited white papers on sensitivity analysis, and invited case studies regarding risk assessment of microbial pathogens in food. Based on the sharing of interdisciplinary information represented by the presentations, the workshop participants, divided into breakout sessions, responded to three trigger questions: What are the key criteria for sensitivity analysis methods applied to food‐safety risk assessment? What sensitivity analysis methods are most promising for application to food safety and risk assessment? and What are the key needs for implementation and demonstration of such methods? The workshop produced agreement regarding key criteria for sensitivity analysis methods and the need to use two or more methods to try to obtain robust insights. Recommendations were made regarding a guideline document to assist practitioners in selecting, applying, interpreting, and reporting the results of sensitivity analysis.     

Job stress, job strain, and psychological withdrawal among Dutch university staff: towards a dualprocess model for the effects of occupational stress

This study examined the antecedents of job strain (emotional exhaustion, health complaints) and withdrawal behaviour (e.g. lowered organizational commitment) among a cross-sectional sample of 131 academic staff members of the law department of a large Dutch university. Conservation of resources theory (Hobfoll, 1989) provided the theoretical background for this study. Strains and withdrawal behaviours were expected to be most prominent among those who reported having few resources and/or who reported high job demands. Structural equation modelling revealed that this was indeed the case. As predicted, differential patterns of effects emerged for job demands and job resources. Analysis of the effects of four job-specific stressors revealed that especially the structural aspects of a staff member's teaching task (e.g. the number of students in their classes) contributed strongly to perceived job demands. Theoretical and practical implications of the study are discussed.     

Dermal Uptake of 18 Dilute Aqueous Chemicals: In Vivo Disappearance‐Method Measures Greatly Exceed In Vitro‐Based Predictions

Average rates of total dermal uptake (K_up) from short‐term (e.g., bathing) contact with dilute aqueous organic chemicals (DAOCs) are typically estimated from steady‐state in vitro diffusion‐cell measures of chemical permeability (K_p) through skin into receptor solution. Widely used (“PCR‐vitro”) methods estimate K_up by applying diffusion theory to increase K_p predictions made by a physico‐chemical regression (PCR) model that was fit to a large set of K_p measures. Here, K_up predictions for 18 DAOCs made by three PCR‐vitro models (EPA, NIOSH, and MH) were compared to previous in vivo measures obtained by methods unlikely to underestimate K_up. A new PCR model fit to all 18 measures is accurate to within approximately threefold (r = 0.91, p < 10^?5), but the PCR‐vitro predictions (r > 0.63) all tend to underestimate the K_up measures by mean factors (UF, and p value for testing UF = 1) of 10 (EPA, p < 10^?6), 11 (NIOSH, p < 10^?8), and 6.2 (MH, p = 0.018). For all three PCR‐vitro models, log(UF) correlates negatively with molecular weight (r² = 0.31 to 0.84, p = 0.017 to < 10^?6) but not with log(vapor pressure) as an additional predictor (p > 0.05), so vapor pressure appears not to explain the significant in vivo/PCR‐vitro discrepancy. Until this discrepancy is explained, careful in vivo measures of K_up should be obtained for more chemicals, the expanded in vivo database should be compared to in vitro‐based predictions, and in vivo data should be considered in assessing aqueous dermal exposure and its uncertainty.     

Systems Resilience for Multihazard Environments: Definition,Metrics, and Valuation for Decision Making

The United Nations Office for Disaster Risk Reduction reported that the 2011 natural disasters, including the earthquake and tsunami that struck Japan, resulted in $366 billion in direct damages and 29,782 fatalities worldwide. Storms and floods accounted for up to 70% of the 302 natural disasters worldwide in 2011, with earthquakes producing the greatest number of fatalities. Average annual losses in the United States amount to about $55 billion. Enhancing community and system resilience could lead to massive savings through risk reduction and expeditious recovery. The rational management of such reduction and recovery is facilitated by an appropriate definition of resilience and associated metrics. In this article, a resilience definition is provided that meets a set of requirements with clear relationships to the metrics of the relevant abstract notions of reliability and risk. Those metrics also meet logically consistent requirements drawn from measure theory, and provide a sound basis for the development of effective decision‐making tools for multihazard environments. Improving the resiliency of a system to meet target levels requires the examination of system enhancement alternatives in economic terms, within a decision‐making framework. Relevant decision analysis methods would typically require the examination of resilience based on its valuation by society at large. The article provides methods for valuation and benefit‐cost analysis based on concepts from risk analysis and management.     

Distinguishing traumatic, vicarious and routine operational stressor exposure and attendant adverse consequences in a sample of police officers

Problems in studying occupational stress within the police service are identified and the paucity of work on operational duties as potential stressors are discussed. The present study reports the results of a factor analysis of operational stressors (N = 601 serving British police officers) that revealed three factors: exposure to death and disaster; violence and injury; sexual crime. These were demonstrated to be reliable scales and were included in logistic regression models together with a range of demographic and psychological variables. Models were applied to men and women separately, which showed there to be different predictors of the likelihood of suffering distress (measured by the General Health Questionnaire, GHQ) in terms of the officer's gender and operational role. Overall the model for women officers was better at predicting psychological distress than that for men. These findings are related to aspects of the police occupational culture. Further discussion is offered that conceptualizes police operational stressors as traumatic, routine and vicarious. Finally, some implications are drawn for the provision of stress intervention in the light of this differentiation.     

UNIX系统性能监控简述及shell系统资源统计程序

本文简要阐述了unix系统中(主要以IBM的AIX为例)进行系统性能管理的几种命令行工具,并通过编写shell实例程序,运用其中提到的工具实现系统资源利用率的统计程序,为做好unix系统管理和调优提供参考.