论房地产开发企业的审计风险

本从房地产特性及房地产业的基本特征着手，分析了房地产开发的特有审计风险表现形式，提示规避审计风险的对策，以期达到降低审计风险的目的。对从事房地产开发企业审计的注册会计师有一定的实际指导意义。     

Multi-stage Internet public opinion risk grading analysis of public health emergencies: An empirical study on Microblog in COVID-19

In the period of Corona Virus Disease 2019 (COVID-19), millions of people participate in the discussion of COVID-19 on the Internet, which can easily trigger public opinion and threaten social stability. This paper creatively proposes a multi-stage risk grading model of Internet public opinion for public health emergencies. On the basis of general public opinion risk grading analysis, the model continuously pays attention to the risk level of Internet public opinion based on the time scale of regular or major information updates. This model combines Analytic Hierarchy Process Sort II (AHPSort II) and Swing Weighting (SW) methods and proposes a new Multi-Criteria Decision Making (MCDM) method – AHPSort II-SW. Intuitionistic fuzzy number and linguistic fuzzy number are introduced into the model to evaluate the criteria that cannot be quantified. The multi-stage model is tested using more than 2,000 textual data about COVID-19 collected from Microblog, a leading social media platform in China. Seven public opinion risk assessments were conducted from January 23 to April 8, 2020. The empirical results show that in the early COVID-19 outbreak, the risk of public opinion is more serious on macroscopic view. In details, the risk of public opinion decreases slowly with time, but the emergence of important events may still increase the risk of public opinion. The analysis results are in line with the actual situation and verify the effectiveness of the method. Comparative analysis indicates the improved method is proved to be superior and effective, sensitivity analysis confirms its stability. Finally, management suggestions was provided, this study contributes to the literature on public opinion risk assessment and provides implications for practice.     

Perceptual-cognitive expertise of handball coaches in their young and middle adult years

There is little research investigating the maintenance of perceptual-cognitive expertise in general and even less comparing coaches of different ages. The aim of this study was to test for perceptual-cognitive differences between age groups, licence levels, and their interaction. This study investigated differences in skilled performance between young and middle-aged coaches of three different skill levels. Participants performed an accuracy-oriented pattern recall (mean distance in pixel) and a time-oriented flicker test (mean detection time in ms). There were some significant differences between age groups and between skill groups for both tests, but no interactions. For the pattern recall test, the effect sizes were larger for skill level differences, while for the flicker test effects were larger for ageing. These results suggest coaches are able to maintain accuracy skills better than reaction timed tasks. This is in line with findings on speeded performance in general populations, which show declines with age. Moreover, results also support findings on perceptual expertise in skills where accuracy was important.     

中学体育教师学校生态环境感知的调查分析与对策研究

采用资料法、逻辑法、测量和统计等方法,并应用自编的《中学体育教师学校生态环境感知量表》测量了福建省中学体育教师学校生态环境感知的总体情况。对不同特征的中学体育教师学校生态环境感知情况进行了差异性检验;针对调查结果提出调控策略。     

Risk of cardiac rupture after acute myocardial infarction is related to a risk of hemorrhage

Although cardiac rupture (CR) is a fatal mechanical complication of acute myocardial infarction (AMI), to date no predictive model for CR has been described. CR has common pathological characteristics with major bleeding. We aimed to investigate the relationship between the risk factors of major bleeding and CR. A total of 10 202 consecutive AMI patients were recruited, and mechanical complications occurred in 72 patients. AMI patients without CR were chosen as control group. Clinical characteristics including bleeding-related factors were compared between the groups. The incidences of free wall rupture (FWR), ventricular septal rupture (VSR), and papillary muscle rupture (PMR) were 0.39%, 0.21%, and 0.09%, respectively, and the hospital mortalities were 92.5%, 45.5%, and 10.0%, respectively. Female proportion and average age were significantly higher in the groups of FWR and VSR than in the control group (P<0.01); higher white blood cell count and lower hemoglobin were found in all CR groups (P<0.01). Compared to the control group, patients with CR were more likely to receive an administration of thrombolysis [26.39% vs. 13.19%, P<0.05], and were less likely to be treated with primary percutaneous coronary intervention (PCI) [41.67% vs. 81.60%, P<0.05]. The major bleeding scores (integer scores) of FWR, VSR, and PMR were (17.70±7.24), (21.91±8.33), and (18.60±7.88), respectively, and were significantly higher than that of the control group (11.72±7.71) (P<0.05). A regression analysis identified age, increased heart rate, anemia, higher white blood cell count, and thrombolysis as independent risk factors of CR, most of which were major bleeding-related factors. The patients with CR have a significantly higher risk of hemorrhage compared to the group without CR. Risk of CR after AMI is related to the risk of hemorrhage.     

关于体育赛事风险管理要素的研究

运用献资料法分析了我国当前举办体育赛事亟需加强风险管理的需要，并系统地分析了体育赛事风险的特征、效应及类型，通过对体育赛事风险管理的主体、客体、目标和对策等要素的研究，探讨了举办体育赛事加强风险管理的对策。     

Security considerations for the spiral development model

Security measures have been well established within the waterfall development life cycle model. However, more software projects are using the spiral development life cycle model. Software developers and project managers can easily forget about adapting security measures. The spiral model uses iterative steps that can create changes in each phase of software development process. This will challenge security to ensure the application has few flaws or vulnerabilities that could be exploited. Failure to impose the right security measures at each of these phases can open up vulnerabilities for hackers to exploit and prove costly in patching. This paper will explore areas where security can be engaged within each iteration step of the spiral development model. This way security can continue protection of the software product as it becomes ready for deployment. The paper will help organizations realize where to deploy security measures to reduce vulnerabilities in the software application.     

Changes in the prevalence of child sexual abuse, its risk factors, and their associations as a function of age cohort in a Finnish population sample

Objective

We examined (1) the prevalence of childhood sexual abuse (CSA) experiences as a function of cohort and gender, (2) the prevalence of factors associated with CSA as a function of cohort and whether the association of these factors with CSA remained the same irrespective of cohort, and (3) whether any cohort differences could be explainable by cohort differences in reporting bias.

Method

We used the responses of 4,561 men (M = 29, SD = 7 years) and 8,361 female (M = 29, SD = 7 years) Finnish participants who responded to the Childhood Trauma Questionnaire-Short Form as well as questions regarding family structure.

Results

The prevalence of CSA experiences varied between 0.7-4.6% for men and 1.8-7.5% for women depending on the item. Younger cohorts reported less CSA as well as less of the risk factors (physical neglect and abuse, emotional neglect and abuse, parental substances abuse, not growing up with both biological parents) that were positively associated with the likelihood of CSA. The effects of these risk factors did not vary as a function of the cohort. Also, the declining trend was not explainable by social desirability being higher in the younger cohorts.

Conclusions

The results suggest that there is a real decline in the prevalence of CSA and it is associated with a simultaneous decline in factors associated with CSA.     

Why I want to teach and how I feel about teaching—formation of teacher identity from pre-service to the beginning teacher phase

The aim of this study is to investigate the formation of student teachers’ teacher identity from pre-service to the end of the initial year in teaching. We explored why student teachers in Singapore have chosen to enter teaching and tracked changes in their attitudes and beliefs towards teaching at three time points: entry and exit of the initial teacher preparation programme and after 1 year of teaching. The findings showed that, in agreement with previous research, those who are attracted to the teaching profession were mainly motivated by altruistic or intrinsic factors. They also entered the initial training programme with a positive perception of the profession. However, at the point of exit, perceptions towards teaching showed a significant dip. After the first year of teaching, attitudes remained the same as they were at the point of exit. These factors influence the emerging sense of teaching identity.     

Running into trouble: constructions of danger and risk in girls' access to outdoor space and physical activity

This paper considers girls' participation in running and other outdoor physical activities in their local areas in London, UK. The paper is concerned with the operation of risk discourses in and around this participation and looks at the way that such discourses impacted on girls' opportunities to take part in physical activities that required outdoor space. Drawing on data from longitudinal research into girls' participation in sport and physical activity, the findings suggested that girls, in particular, were subject to risk discourses around their participation in physical activities which constructed the girls as ‘weak’, and ‘vulnerable’. I look at the ways in which girls understood these messages and how they came to define certain spaces and activities as either ‘safe’ or ‘unsafe’. I look in particular at how girls were able to resist certain constructions of their embodied physical capacities and also at the ways in which this was constrained by specific incidences of sexual harassment.