人体运动图像边缘处理

根据人体运动图像的特点，引用图像层的平滑处理和图像层的边缘处理获得了较好的人体运动边缘图像，通过轮廓跟踪能较好地提取了人体运动图像边缘，为研究人体运动图像质心定位作好了准备。同时也为处理人体运动图像提供了一种新的方法。     

审计重要性水平及其在注册会计师工作中相关问题研究

从审计重要性水平入手,基于对重要性水平的新认识,对注册会计师确定重要性水平和提高报表使用者对注册会计师工作满意程度方面进行了有关研究,提出了相关建议。     

Socioeconomic segregation between and within curriculum tracking

Previous studies have documented social segregation for single types of tracking, but little previous research has compared levels of segregation across different institutional tracking arrangements. This paper uses extensive administrative data of the Chilean educational system to estimate the magnitude and evolution of socioeconomic segregation between- and within-school curriculum tracking. Results indicate that the unequal distribution of students by socioeconomic status between tracks narrows when tracking takes place within schools, mainly in the presence of market incentives that lead schools to focus on particular student populations.     

浅谈重要审计线索的发现

现代审计过程即搜集有价值审计线索的过程,如何运用审计程序,及时发现审计线索,从而揭露重大违法、违纪、舞弊行为,是审计人员应该研究的方向。     

基于信息技术的高校内部审计及其实现架构研究

高等院校内部审计是其内设的审计机构从内部对其财务收支的真实性、合法性和效益性进行的审计监督。本文介绍了内部审计的概念、国内外现状与发展,剖析了高等院校内部审计的特点,比较了传统的内部审计与基于信息技术的内部审计,分析了信息技术在内部审计中的重要作用,提出了基于信息技术的高等院校内部审计的实现架构,对实现普通高等院校和高职高专院校内部审计的信息化具有一定的指导意义。     

审计为国有企业改革和发展服务的思考

审计要为国有企业改革和发展服务，首先要将服务的观念和意识贯穿于整个审计监督的全过程；其次，审计要在观念、内容和重点、对象和范围、方法等方面实现转变；最后提出审计服务的具体措施：一、转变观点．以全新思维开展工作；二、不断开拓审计工作新领域；三、明确国家审计、内部审计的职责．发挥其功能；四、执行审计法规，实现审计工作的制度化和规范化；五、进一步改进审计方法。     

Validity of Self-Reported Pedometer Steps per Day in College Students

The purpose of this article was to examine the validity of self-reported pedometer steps/day. Forty-seven participants were provided a New Lifestyles NL-2000 (NL-2000; Lees Summit, MO, USA) pedometer and a physical activity (PA) diary for 3 weeks, but not informed of the data-storing capabilities. For weeks 2 and 3, each participant was given a step goal of 3,000 steps/day above week 1 average. A 2 × 3 repeated measures analysis of variance (ANOVA) was used to examine differences between reported steps/day. Bland–Altman plots assessed the mean bias and limits of agreement between reporting methods. Mean self-reported and NL-2000 steps/day were 9,264 ± 3,555 and 8,971 ± 3,590 steps/day (n = 26, p > .05). Mean biases were 216 ± 1,753 (week 1), –506 ± 1,355 (week 2), and –590 ± 1,360 (week 3) steps/day. Negative mean bias values indicate higher self-reported steps/day. Mean steps/day were similar between recording methods, but large differences were observed among individuals, suggesting self-reported steps/day may be valid for PA research at the population level, but not the individual level.     

建设项目全过程跟踪审计探讨

建设项目全过程跟踪审计是接受业主委托,对工程项目进行全过程的跟踪审计工作。其具体内容包括在工程招标阶段协助业主起草招标文件提供咨询服务;在工程施工阶段参加图纸会审,现场勘查,隐蔽工程验收,工程变更、洽商、签证的确认,工程进度拨款的控制,以及最后对工程结算进行的审核。对工程进行全面、详细的跟踪审计工作,协助业主实现建设项目投资控制目标,以便最大的发挥业主投资效益。     

实事求是--审计哲学的灵魂

审计属于社会活动的范畴,与其他社会活动一样遵循着同样的社会规律。但是,日常的微观审计往往忽视审计哲学的研究与作用。审计同样需要哲学,审计哲学就是实事求是。实事求是原则不仅是实现三个代表的重要体现,而且是审计监督的内在要求,是审计实践经验的总结和理论概括,是审计的指导思想和方法论。     

基于视频的城市快速路交通流检测及车辆行为监控

提出一种针对城市快速路的视频监控系统,完成交通流及道路异常行为检测.流量检测模块对车辆进行实时跟踪获得各类交通流统计数据,实现快速路车辆运行状况的全面掌控.异常监控模块运用隐马尔科夫模型,对带有时间和空间信息的车辆轨迹进行训练,获得路径划分后对道路车辆轨迹进行参数匹配,提取诸如超低(高)速行驶、违章停车、违规掉头等异常...