Second-Order Auditing Practices

This paper describes the process that was followed at the Colombian National Audit Office, during 3.5 years, to develop new auditing practices, called second-order auditing. The purpose of the second-order control is to detect possible faults in the internal control mechanisms of the audited entities. General and particular models for second-order audit are presented, along with a method to carry out this type of auditing. Finally, a particular application of second-order auditing carried out in a Colombian national institution is presented.     

可变系统结构建模

可变系统结构建模肖人彬，罗云峰，王雪，费奇（武汉华中理工大学，武汉４３００７４）ＳｔｒｕｃｔｕｒａｌＭｏｄｅｌｉｎｇｆｏｒＣｈａｎｇｅａｂｌｅＳｙｓｔｅｍｓＸｉａｏＲｅｎｂｉｎＬｕｏＹｕｎｆｅｎｇＷａｎｇＸｕｅＦｅｉＱｉ（ＨｕａｚｈｏｎｇＵｎｉｖｅｒ...     

基于集值信息系统的多粒度粗糙集

多粒度方法是粗糙集理论中的一种新的数据处理模式。为了使多粒度方法适用于不完备信息系统,在相似关系的基础上,提出了基于集值信息系统的多粒度粗糙集模型,包括乐观和悲观两种不同的形式,不仅分析了两种模型的基本性质以及它们之间度量的关系,而且研究了决策规则获取的方法。最后将基于集值信息系统的多粒度粗糙集应用于信息系统安全审计风险判断,为信息系统安全审计的有效判断提供决策支持。     

基于HLA的可扩展模型库构建方法研究

在HLA仿真框架下，仿真资源的重用是一件意义重大的事情，这也是FEDEP过程要着重解决的问题。然而实际工作中，重用SOM构建FOM的工作经常被不同SOM中类的继承关系造成的语义上的歧义所困扰，究其原因，没有一个统一的模型库视图是其根源。为此，提出一种新的模型库分层构建的方法，这种方法按照对象之间的继承和组合关系把对象模型库分成相互联系的两层，它使得模型库可以自由扩展，避免库中信息之间语义上歧义的出现。     

海尔集团整合营销战略

回顾营销思想演变过程，指出西方整舍营销传播理念虽然被广泛接受，但并不能充分支持营销实践经历了从大规模营销到整合营销的转变。整舍营销传播是一个不断完善的过程，论文提出的整合营销战略体现了动态发展阶段性的特点，这种整合营销战略是关系营销和后工业制造特点相结舍的战略营销模式。文章通过分析海尔集团整合营销战略的实践和经验：组织结构和营销流程再造、客户关系管理和客户、产品、型号三种经理围绕订单实现的运作耦合，指出整合营销战略对中因家电等相关制造企业的营销管理和发展具有重要借鉴意义。     

Control of vehicle platoons for highway safety and efficient utility: Consensus with communications and vehicle dynamics

Platoon formation of highway vehicles is a critical foundation for autonomous or semiautonomous vehicle control for enhanced safety,improved highway utility,increased fuel economy,and reduced emission toward intelligent transportation systems.Platoon control encounters great challenges from vehicle control,communications,team coordination,and uncertainties.This paper introduces a new method for coordinated control of platoons by using integrated network consensus decisions and vehicle control.To achieve suitable coordination of the team vehicles based on terrain and environmental conditions,the emerging technology of network consensus control is modified to a weighted and constrained consensus-seeking framework.Algorithms are introduced and their convergence properties are established.The methodology employs neighborhood information through on-board sensors and V2 V or V2 I communications,but achieves global coordination of the entire platoon.The ability of the methods in terms of robustness,disturbance rejection,noise attenuation,and cyber-physical interaction is analyzed and demonstrated with simulated case studies.     

On the design of a neuro-fuzzy controller — application to the control of a bioreactor

This paper presents a new methodological approach for the synthesis of a neuro-fuzzy controller, using an on-line learning procedure. A simple algebraic formulation of a Sugeno fuzzy inference system that ensures a coherent universe of discourse, making easy its interpretation by a human being, is proposed and implemented in the case of the control of a bioreactor, which is considered as a complex non linear process.     

ON THE DESIGN OF A NEURO-FUZZY CONTROLLER–APPLICATION TO THE CONTROL OF A BIOREACTOR

1. Introduction Fuzzy controllers have interesting characteristics, principally concerning their robustness and their ability to integrate human knowledge in the design of control systems, allowing to a human operator to interpret, at every time, the action of the control system. However, the synthesis of a fuzzy controller, giving the controlled process a specified behaviour, is not an evident thing. Indeed, tuning the parameters of a fuzzy controller is often achieved by a succession of tria…     

腐败问题的博弈分析

从博弈的角度出发,利用决策分析手段,把腐败问题从政治经济中独立出来,在给出腐败一种新的定义的基础上,建立简单的博弈模型,在模型上求解,并对解进行了讨论分析．给出了腐败发生的一些基本条件,在此基础上提出了使腐败不敢、不想、不能的措施     

奖励审计师与防范审计合谋

审计合谋将严重损害独立审计的应有作用与社会地位，而审计师的信息优势与经济人特性使审计合谋更容易发生。本文以委托一代理模型为框架，着重论证奖励审计师以防范审计合谋的效果问题。得出的结论是对审计师实施奖励的作法并不可取。     

审计评价Agent系统结构模型与优化

审计评价的Agent系统问题,就是行为审计博弈方的最优对策问题,即审计服务双方对其收益最大化的管理与优化.因此,风险因素在审计收益管理中有着重要影响,当把风险因素引入审计评价系统,并设定评价为Agent模式后,审计资产所有者风险份额的相对控制会从外部推动审计服务与评价效能的提升,内部会启动提高审计资产所有者效率的动力机制,从而提高了评价系统活力.通过审计评价系统的Agent模型与优化调控审计绩效评价管理方向,有助于促进审计绩效的持续改善,更好地促进审计服务创新发展.     

一个面向对象的仿真建模框架

基于面向对象的思想、系统理论概念和ＤＥＶＳ形式理论,研究提出了一种面向对象的仿真建模框架,它由建模框架和控制框架组成．建模框架提供了描述组成系统的对象、描述局部于对象的行为和对象之间交互作用的结构和方法;控制框架提供了分离不同的仿真控制功能的更为灵活的控制结构．本文的研究为面向对象的仿真提供了一个概念框架．并为研究开发新的仿真建模系统提供了理论基础．     

The trojan door: Organizations,work, and the “open black box”

The paper summarizes recent work on organizations, artificial intelligence systems, human-computer interaction, etc., which emphasizes thesituated, distributed, andfluid nature of social systems. This contrasts with the traditional way of writing and thinking about social systems which sees them as disembodied, ideal, formal notions of thought. The implications of this new view of systems for social actors, information, knowledge, and technology are discussed. The literature reviewed offers a new way of talking about systems and their practices.     

绿色生产研究进展与展望:基于文献计量分析

基于比较视角理清绿色生产研究的演变路径、研究框架及趋势,并形成值得中国发展借鉴的"技术路径"和"发展模式"具有重要价值.本研究运用Citespace和VOSviewer软件,对1985-2018年Web of Science和中国知网收录的1082篇国际学者发表的英文文献、1513篇中国学者发表的中英文文献所呈现的关键词、主题等进行对比分析,结果发现:1)从发文量看,国际与中国绿色生产研究的发文量呈逐年上升趋势,自2008年起,中国绿色生产研究的发文量和上升趋势显著高于国际绿色生产研究.2)从高频关键词看,国际绿色生产研究多与工业绩效、可持续发展相联系;中国绿色生产研究与精益生产、循环低碳发展联系紧密.3)从研究热点看,国际绿色生产研究关注的是宏观+微观角度下的环境污染物质、污染治理、行为与治理主体多元化.中国绿色生产研究关注的是宏观视角下的发展战略、生产方式优化和"工业-环境-政策"一体化.4)从高频关键词聚类看,国际和中国绿色生产研究均可以基于"个体-组织-社会"系统逻辑视角呈现聚焦主题.国际绿色生产研究的主题为个体绿色态度与行为、工业技术发展与生态共生、绿色生产与可持续发展、政府监督与政策引导.中国绿色生产研究的主题为个体绿色消费、企业管理与审核、绿色生产与可持续发展和环保机构及相关法规制定.最后,本研究分别提出国际与中国绿色生产研究未来展望,以期为绿色生产实践提供借鉴.     

兵力编成裁剪算法研究：决策结点裁剪

由于决策实体控制战场作战平台资源实体,通过平台资源实体执行作战任务,作战平台资源实体在任务上的聚集导致决策实体间需要复杂的交互协作与交流,兵力编成需要为任务的执行创造良好的交互结构.基于任务执行的兵力编成包括两方面的内容:一是指控决策结点间的协作关系;二是指控决策结点间的指挥关系.本文通过决策实体对平台控制的矢量以及矢量距离的定义,提出了指控决策结点间协作关系优化设计的聚类算法,在聚类过程中通过设置不同的决策实体数量、决策实体能力以及内部协作与外部协作权值,分析比较了不同设置情况下所产生的兵力编成的协作关系与决策者的协作负载.     

Oral Assessment: Preparing Learners for Discourse in Communities of Practice

Grounded in social constructivism within an action research framework, this paper locates oral assessment within situated learning and focuses on the construction and assessment of knowledge within communities of practice. This study found that by simulating situations for undergraduate learners to familiarize them with the discourse practices before they are expected to interact on a more professional level within communities of practice, oral assessment enables exposure to the cultural models and the sociocultural groups that can socialize them into these. It is recommended that these experiences be guided by their educators and more capable peers so that learning can be scaffolded.     

联网审计的绩效评价方法: 基于RC和AHP的组合应用

针对等级法(RC)和层次分析法(AHP)的不足, 提出了一种基于RC和AHP组合应用的联网审计绩效评价方法: 首先, 建立了针对联网审计绩效评价的AHP层次结构模型; 其次, 采用RC方法划分指标层各评价指标的重要等级, 并参照划分结果准确地填写AHP判断矩阵; 再次, 根据所确定的AHP判断矩阵计算各评价指标的权重, 并在此基础上建立联网审计的绩效评价模型; 最后, 通过实例分析了基于RC/AHP的联网审计绩效评价方法的应用. 通过对RC、AHP、RC/AHP三种方法生成的各评价指标权重, 以及采用三种方法计算出的绩效评价结果进行比较 表明: 基于RC和AHP组合应用的联网审计绩效评价方法有效地提高了评价指标权重计算的准确性, 从而提高了联网审计绩效评价结果的准确性.     

A typology of power supporting intervention

A typology of power is presented. The typology guides researchers/practitioners to the main concerns currently debated about power and its abuses. Possible ways of managing organisational issues explicitly dealing with power and abuses are explored. The typology forms threearenas of discourse to make this possible: structuralism, intersubjective decision making, and might-right management. Structuralism deals with issues surrounding organisational design and process design. Intersubjective decision making deals with issues surrounding processes of debate. Might-right management deals with issues surrounding disempowering social practices that impact on designing and debating. The arenas of discourse suggest ways, that differ, of understanding and managing a range of issues related to the operation of power. This is part of a wider project called Diversity Management, which in turn is part of Critical Systems Thinking.     

The Dark Side of the Moon—Unilluminated Dimensions of Systems Practice

This paper explores some of the unilluminated or less explicit aspects of issues faced by those using systems approaches in real-world problem situations. The paper contends that discourse on systems approaches tends to be dominated by rational logical aspects of methodology, though other aspects of the intervention process, such as political dimensions of legitimacy, have become more important in the last 10–15 years. Unsurprisingly the discourse has been different for different methods. Method has been largely invisible in the hard systems area (or at least relatively little discussed), and although it has been the subject of much debate in the soft systems area, the debate has been nonetheless narrowly defined. It is narrowly defined in its relative neglect of process aspects for conducting a systems study. Since the nature of these processes (for example, the client/consultant relation) changes from hard systems to soft systems to critical systems in a way that makes social process progressively a more important dimension of each approach, this aspect has featured more in discourse on critical systems, but in general it remains a curious area of neglect. There is increasing interest in this area, and some signs that relevant theory and practice from closely related domains is being accessed to strengthen these approaches. This paper attempts to make a contribution by outlining and discussing some areas that could usefully complement existing systems approaches. The paper considers the following areas: (a) client relations, (b) analyst role, (c) language and communication, (d) group processes, (e) culture (and rationalities), (f) information gathering techniques and processes, and (g) change management or implementation. The paper draws on experiences of systems practices in the literature, interviews with systems practitioners, and writings in related areas. The paper ends by discussing some of the implications of these issues for the development of well-rounded systems approaches.