信息化环境下审计内容与技术方法探讨

随着被审计单位各种信息系统的应用和会计信息化环境的逐渐形成,审计的内容与技术方法也发生了巨大的变化,审计内容转变为会计信息系统安全性审计和电子财务数据准确性审计两个方面。对会计系统安全性审计主要包括物理安全、技术安全和组织与管理安全几个方面;对电子财务数据准确性的审计一般分为数据采集、转换、清理与分析四个阶段。这些技术方法既有传统审计技术方法在信息化环境下的延伸,也有各种特定的IT审计技术。从长远上看,以智能审计专家知识库等IT审计技术将成为信息化环境下审计技术方法的未来发展趋势,对其方法进行研究具有很大的理论价值和现实意义。     

韩国人口老龄化与老年人社会保障

随着近几十年生育率的持续下降及平均寿命的不断提高 ,韩国人口逐渐出现了老龄化趋势。到下世纪初韩国人口老龄化进程将进一步加快。韩国人口老龄化的显著特征 ,就是在急剧的现代化过程中 ,还没来得及健全老年人社会保障、福利、医疗、保健等制度的情况下将迎来迅速的人口老龄化 ,从而使全社会面临着不断增长的老年人福利、医疗、保健需求     

Diagnostics of multiple group influential observations for logistic regression models

In this paper, two new multiple influential observation detection methods, GCD.GSPR and mCD*, are introduced for logistic regression. The proposed diagnostic measures are compared with the generalized difference in fits (GDFFITS) and the generalized squared difference in beta (GSDFBETA), which are multiple influential diagnostics. The simulation study is conducted with one, two and five independent variable logistic regression models. The performance of the diagnostic measures is examined for a single contaminated independent variable for each model and in the case where all the independent variables are contaminated with certain contamination rates and intensity. In addition, the performance of the diagnostic measures is compared in terms of the correct identification rate and swamping rate via a frequently referred to data set in the literature.     

China’s flexible overseas food strategy: food trade and agricultural investment between Southeast Asia and China in 1990–2015

Using the UN Comtrade database and multiple sources of agricultural investment data, this paper outlines the emerging patterns of food trade and agricultural investment between Southeast Asian countries and China. The paper shows that China has adopted a flexible overseas food strategy. First, China has increased food export and shifted its food trade with Southeast Asia from a dependent relationship towards a complementary relationship at the regional level in recent years. Second, China tends to adapt to the existing conditions of food production and trade in Southeast Asian countries instead of fundamentally altering them. Finally, Chinese overseas agricultural investment is less driven by domestic food demand but more oriented for profit making, and this gives it flexibility in diversifying investment. An adequate understanding of China’s flexible food strategy in bilateral and multilateral relationships holds implications for global food security.     

单窃听双跳协作网络的中继选择方案及其性能分析

研究了安全通信意义下,单向译码转发（decode-and-forward,DF）协作无线网络的中继选择问题。针对窃听者既能获得信源发出的信号,又能窃取中继节点转发数据的通信系统,提出了3种中继选择方案来对抗窃听者,增强系统物理层安全性。其中,方案一选择到窃听者信噪比（signal-to-noise ratio,SNR）最小的中继节点;方案二为最大最小（max-min）选择方案,即选择信源到中继节点和中继节点到信宿的较差信噪比中最大值所对应的中继节点;方案三根据窃听信道和主信道的瞬时信道状态信息（channel state information,CSI）选择使得窃听网络有最大保密容量的中继节点。在对各方案的性能分析过程中,得到了各中继选择方案拦截概率的闭式表示,进一步对拦截概率作渐近分析,获得了各中继选择方案的分集阶数。具体地,方案一的分集阶数为1,另外2个中继选择方案的分集阶数均为中继节点个数M。数值结果验证了理论分析得到的结论。     

计算机无线网络安全技术探析

近年来随着无线网络的快速发展,无线网络替代传统有线网络的趋势日益明显。与此同时,无线网络的安全机制也需要得到同步完善,从而进一步实现人们安全通信的要求。论述了计算机无线网络安全所面临的主要问题,提出了解决这些无线网络安全问题的措施。     

Trauma management: Chernobyl in Belarus and Ukraine

Although the Chernobyl nuclear disaster happened in the Soviet Union in 1986, we still do not know how the most affected states – Ukraine and Belarus – have managed this tragedy since independence. Drawing on the concept of cultural trauma, this article compares Chernobyl narratives in Belarus and Ukraine over the past 28 years. It shows that national narratives of Chernobyl differ, representing the varying ways in which the state overcomes trauma. Our understanding of post‐communist transformations can be improved by analysing trauma management narratives and their importance for new national identity construction. These narratives also bring new insights to our vision of cultural trauma by linking it to ontological insecurity. The article demonstrates how the state can become an arena of trauma process as it commands material and symbolic resources to deal with trauma. In general, it contributes to a better understanding of how the same traumatic event can become a source of solidarity in one community, but a source of hostility in another.     

Many Faces of Security: Discursive Framing in Cross-border Natural Resource Governance in the Mekong River Commission

Abstract

In the past decade, security has emerged as a new discourse in water governance beyond transboundary conflicts and cooperation. This paper will examine how security is framed in the context of international river basin organizations (RBOs), key regional organizations in transboundary water governance operating in many international river basins around the world. As an example of cross-border governance, RBOs can promote joint cooperation and information sharing, and serve as a form to bring together diverse stakeholders. This paper focuses on the discursive construction of ‘security’ in a particular context of cross-border river basin governance in the Mekong River Basin. We ask: How is security framed in the discourse of RBOs? We examine how diverse actors frame security in the context of RBOs and at various scales and around certain management actions in a case study of the Mekong River Commission, a well-established RBO. Attention will be paid to the links between water security, food security, and energy security in the broader water and development discourse. We analyze what the findings mean for cross-border governance more broadly.     

The politics of gender in the UN Security Council resolutions on women,peace and security

Women’s groups have worked diligently to place gender and women’s vulnerability on the transnational security agenda. This article departs from the idea that negotiating and codifying gender and women’s vulnerability in terms of security represent a challenge to mainstream security contexts. By contrasting the UN Security Council resolutions on women, peace and security with feminist theory, this article aims to analyze what is considered to be threatened when women’s vulnerability is negotiated. The article identifies two approaches to the gender/security nexus: gendering security, which involves introducing ideas regarding gender-sensitive policies and equal representation, and securitizing gender, which proceeds by locating rape and sexual violence in the context of war regulations. We demonstrate that, although these measures are encouraged with reference to women’s vulnerability, they serve to legitimize war and the male soldier and both approaches depoliticize gender relations.     

Defending White Scientific Masculinity

While many feminist and postcolonial scholars have analyzed the post-9/11 politic in the United States, few have focused on the anthrax “attacks” that followed the 11 September 2001 World Trade Center disaster. The FBI search for the perpetrator of the 2001 anthrax mailings was an important node in US national security discourse making – it culminated in the fingering of a white male government biodefense scientist and cast doubt on the role of scientific expertise in provisioning national security. This article argues that while “white scientific masculinity” was put into question, it was simultaneously shored up as a nationalist symbol of protection against bioterrorism. This article traces shifts across the three FBI-led profiles of the anthrax perpetrator, along with concomitant news media coverage: the white male “loner” nonscientist, the white male “loner” amateur scientist and finally the white male biodefense scientist. Using a cultural studies approach, this article details how at each successive investigatory stage profilers mobilized hegemonic discourses to re-instantiate the authoritative status of white scientific masculinity in US national security. This analysis offers an important dimension to feminist and postcolonial critiques of the symbolic and institutional investment in white masculinity during the War on Terror.