浅谈审计项目风险识别

根据风险管理理论,风险管理分为风险识别、风险评估和风险处理三个阶段,而正确识别风险是风险管理的基础。同样,对审计项目而言,风险识别也是对审计项目进行风险管理的基础。因为只有准确、全面地识别审计项目面临的风险,才能对后续的风险评估和处理做出正确的决策。本文结合审计项目风险与审计证据之间的联系,从途径、方法和内容三个方面对审计项目风险的识别进行了探讨。     

有线电视企业NGB视频点播系统建设准备阶段的风险评估

项目风险管理,是指处理风险的行为或实践活动,包括风险的计划、评估(识别及对风险的监控分析),提出应对风险的处理方法,以及对风险的监控。依据风险管理理论,吴江有线将NGB项目建设的风险管理活动分为两个阶段:风险评估和风险控制。其中风险评估分为三个步骤:风险识别、风险分析和风险优先级设置。风险控制也分为三个步骤:编制风险管理计划、风险解决和风险监控。     

高新技术项目技术风险评估研究(Ⅰ)——技术风险模型构建和风险因素分析

针对高新技术项目所面临最为复杂的一类风险——技术风险,在项目立项阶段对其准确识别并有效规避对于高新技术项目顺利开展具有重要意义。利用案例分析、专家访谈和文献调研研究方法,构建包含技术环境、技术特征和项目组织三个维度的高新技术项目技术风险模型,识别出模型中各维度包括的风险因素。该技术风险模型维度的设定依托于大量项目案例的调研和分析,从而有效确保技术风险模型的实用性;风险因素的选取以定量指标为主,指标数据主要来源于专利数据的深入分析和应用,易获取且具有权威性,为后续高新技术项目技术风险评估的开展奠定了坚实基础。     

武器装备研制项目风险识别方法研究

在武器装备研制项目的不同阶段,采用不同的风险识别方法,可以识别或过滤关键风险源。目前常用的风险识别方法较多,针对风险识别已有许多较为成熟的系统方法,本文对常用的风险识别方法进行学习和研究,并针对武器装备研制项目各阶段工作特点,给出了各阶段识别风险的适当方法。     

施工项目中的风险管理

建筑工程项目施工中由于受多种不确定性事件的影响而存在的各种潜在风险,准确识别和正确评估这些风险影响的大小,提前做好防范风险预案,对顺利完成项目施工任务具有重要意义.本文阐述了在施工中引入风险管理的重要性,就建筑工程项目施工中存在的风险进行探讨并对其分类、识别和分析控制提供一种方法.对提高工程施工阶段风险评估研究有一定的理论借鉴意义.     

软件开发项目技术风险预警机制研究

为了在软件项目开发前期及早地发现风险征兆,在对软件项目技术风险识别的基础上,基于风险管理流程构建了包括预警信息监测机制、信息分析机制、预警指标机制等在内的软件开发项目技术风险预警机制体系,为软件开发项目风险管理实践提供了一种有效的理论方法。     

建筑工程项目施工风险防范探究

本文从防范建筑工程项目施工风险的角度出发，探讨了建筑工程项目存在的施工风险、建筑工程项目施工风险识别、风险的估计与评价、风险管理防范对策四个方面的问题。     

电网项目风险管愀

电力是经济社会发展的重要保障,风险的识别、评价、应对和控制日益成为众多电力企业经营管理的重要内容,本文重点研究了电网项目管理流程,在此基础上,从电网项目的风险识别、电网项目风险评估方法和指标体系建立、风险的防范策略等方面进行探讨。为电网项目管理提供指导。     

PPP融资模式风险分析

PPP融资模式通过公共部门和私营部门之间的优势互补,解决了我国基础设施建设资金不足的问题。但是,PPP项目投资大、风险高、时间长,因此风险管理至关重要。本文从风险识别,风险评估和风险分担三个方面对PPP项目融资进行了风险分析。     

高新技术项目的区域风险识别、系统分析及其分担机制

文章在对项目风险、区域风险认识的基础上，识别和分析了高新技术项目面临的政策法规风险、经济波动风险、产业风险、社会政治风险、金融与资本市场风险和人力资源风险等区域风险，建立了项目的风险系统及关联结构图。而后从项目所处区域宏观环境的角度，探讨了实现项目区域风险分担的可能性和必要性，并概要提出高新技术项目区域风险社会化分担的具体措施。     

To serve and promote science development via innovation

CAS should stick to the principle of rendering service to, and giving impetus for, the development of China＇s science enterprise by making S＆T innovations, said CAS President LU Yongxiang. The CAS president made the remarks in a recent talk to communicate the gist of the winter session of the Party＇s Leading-member Group at CAS, which was held from 7 to 11 January in Beijing.     

Students' Reactions to the Introduction of Videoconferencing for Classroom Instruction

This study examined how students who had no prior experience with videoconferencing would react to the use of videoconferencing as an instructional medium. Students enrolled in seven different courses completed a questionnaire at the beginning of the semester and again at the end of the semester. Students at the origination and remote sites did not differ in their reactions toward videoconferencing but there was a significant difference for gender. Women reacted less favorably to videoconferencing. Compared to the beginning of the semester, students reported significantly less positive attitudes toward taking a course through videoconferencing at the end of the semester. There were no significant differences in students' attitudes toward videoconferencing across courses at the beginning of the semester but there were significant differences across the courses at the end of the semester. The results suggest the need for better preparation for both students and instructors.     

Tracing the origin and early radiation of birds——Paleornithologist ZHOU Zhonghe

With great care, Dr. ZHOU Zhonghe takes out a package wrapped by cotton tissue from a drawer and says: "This is the gem of our collections: the fossil of a bird that lived 125 million years ago!" Then, pointing at a tiny mound, he explains: "Look, this is the claw and that is the head. It was in the egg shell and ready to hatch ... The species fell into a family of waterside inhabitants."     

Cooler temperatures inductive to locust outbreaks

Ajoint study by Prof. ZHANG Zhibin from the CAS Institute of Zoology and his co-workers from Norway, US and Swiss have indicated that historical outbreaks of migratory locusts in China were associated with cold spells, suggesting that China＇s projected climate warming could decrease the pest＇s numbers. The study was published in Proceedings of theNational Academy of Sciences on 17 September, 2007.     

Exploring Multiplexity: Social Network Structures in a Computer-Supported Distance Learning Class

A computer-mediated group is a complex entity whose members exchange many types of information via multiple means of communication in pursuit of goals specific to their environment. Over time, they coordinate technical features of media with locally enacted use to achieve a viable working arrangement. To explore this complex interaction, a case study is presented of the social networks of interactions and media use among members of a class of computer-supported distance learners. Results show how group structures associated with project teams dominated who communicated with whom, about what, and via which media over the term, and how media came to occupy their own communication niches: Webboard for diffuse class-wide communication; Internet Relay Chat more to named others but still for general communication across the class; and e-mail primarily for intrateam communication. Face-to-face interaction, occurring only during a short on-campus session, appears to have had a catalytic effect on social and emotional exchanges. Results suggest the need to structure exchanges to balance class-wide sharing of ideas with subgroup interactions that facilitate project completion, and to provide media that support these two modes of interaction.     

The Role of Intermediating Institutions in the Diffusion of Electronic Data Interchange (EDI): How Industry Associations Intervened in Denmark, Finland, and Hong Kong

Electronic data interchange (EDI) provides means for interorganizational communication, creates network externalities, requires an advanced information technology (IT) infrastructure, and relies on standards. In the diffusion of such innovations, institutional involvement is imperative. Such institutions contain governmental agencies, national and global standardization organizations, local government, and nonprofit private organizations like industry associations. The last type of organizations we call intermediating institutions. They intermediate or coordinate ("inscribe") the activities of a group of would-be adopters. Unfortunately, little is known of how these organizations shape the EDI diffusion trajectory. In this article we examine one specific type of intermediating organizations?industry associations?and how they advanced the EDI diffusion process in the grocery sectors of Hong Kong, Denmark and Finland. We identify six institutional measures, placed into a matrix formed by the mode of involvement (influence vs. regulation) and the type of diffusion force (supply push vs. demand pull), that can be mobilized to further the EDI diffusion. Industry associations were found to be active users of all these measures to varying degrees. Their role was critical especially in knowledge building, knowledge deployment, and standard setting. Furthermore, institutional involvement varied due to policy and cultural contingencies and power dependencies.     

How Electronic Publishers are Protecting Against Piracy: Doubts About Technical Systems of Protection

The increasing prospects of digital piracy has prompted the perceived need by electronic publishers to adopt technical systems of protection, and governments to reform their copyright laws. This article is a preliminary study of the management of intellectual property by electronic publishers, defined as those involved in the production of online databases, and CD-ROMs. It focuses on three main issues: (1) how electronic publishers view the increasing threat of piracy; (2) the methods of protection employed to protect intellectual property in digital format; and (3) the importance of technological protection of intellectual property in electronic publications. The analysis is based on a sample of 23 UK electronic publishers. The interviews revealed an interesting assortment of protection methods and did not show that technological protection was a preferred way. Instead, the means of protection, in addition to copyright law, comprised niche markets, pricing, trust, bad publicity, and nontechnical and technical means.     

Rough Justice: A Statistical Assessment of ICANN's Uniform Dispute Resolution Policy

Long-standing conflict between domain name registrants and trademark holders prompted the Internet Corporation for Assigned Names and Numbers (ICANN) to create a global, mandatory arbitration procedure known as the Uniform Dispute Resolution Policy (UDRP). The UDRP has been used in 2166 cases involving 3938 domain names as of 1 November 2000. The policy gives the initiator of a complaint, generally a trademark holder, the right to choose which ICANN-accredited dispute resolution service provider (RSP) will handle the case. During the preparation of the UDRP,some feared that complainant selection would lead to "forum shopping" that might bias the results. This article performs a statistical assessment of the forum-shopping thesis and finds support for it. There are statistically significant differences in the various RSPs' propensity to take away names from defendants; there are also major differences in the number of cases brought to each RSP. RSPs who take away names have the larger share of cases. The study examines other variables that might explain differences in market share, such as price, the plaintiff's nationality, or the time taken to decide a case. It finds that nationality and time also are correlated with market share. The study concludes that shopping for a favorable outcome is an important factor in the UDRP.     

Prevalence of soft neurological signs in Chinese people

Prof. Raymond C.K. Chen, a neuropsychologist with the CAS Institute of Psychology, has made novel progress in his studies of schizophrenia. His work has been reported by a recent issue of Behavioural Neurology.     

Stern-Gerlach effect goes chiral

Prof. SUN Changpu from the CAS Institute of Theoretical Physics and coworkers from University of Basel in Switzerland have worked out a way --at least in theory --to split a beam of molecules according to their chirality. The technique involves passing the molecules through three different laser beams and is similar to the famous Stern-Gerlach effect, whereby a beam of atoms passing through a magnetic field is split in two according to the atoms＇ spin states （Phys. Rev. Lett. 99 130403）.