Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit...Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit risk responsibility,combined with the understanding of the types of audit risk elements related to audit standards,the differences in the understanding of audit risk and its relationship model application caused by the different audit cultures in China and the West have led to a bias of Chinese certified public accountants to bear inspection risks,which affects their professional enthusiasm and continues to cause accounting firms to be lazy in audit quality management.Based on this,literature research,case analysis,and logical deduction methods were used to redefine the concept of audit risk from the perspective of risk responsibility subjects.The traditional audit risk elements and their relationship models were briefly introduced,and the identification of audit risk elements and optimization of audit risk relationship models were systematically demonstrated.展开更多
Vehicle data is one of the important sources of traffic accident digital forensics.We propose a novel method using long short-term memory-deep belief network by binary encoding(LSTM-BiDBN)controller area network ident...Vehicle data is one of the important sources of traffic accident digital forensics.We propose a novel method using long short-term memory-deep belief network by binary encoding(LSTM-BiDBN)controller area network identifier(CAN ID)to extract the event sequence of CAN IDs and the semantic of CAN IDs themselves.Instead of detecting attacks only aimed at a specific CAN ID,the proposed method fully considers the potential interaction between electronic control units.By this means,we can detect whether the vehicle has been invaded by the outside,to online determine the responsible party of the accident.We use our LSTM-BiDBN to distinguish attack-free and abnormal situations on CAN-intrusion-dataset.Experimental results show that our proposed method is more effective in identifying anomalies caused by denial of service attack,fuzzy attack and impersonation attack with an accuracy value of 97.02%,a false-positive rate of 6.09%,and a false-negative rate of 1.94%compared with traditional methods.展开更多
Given the power system balancing challenges induced by high-penetration renewable energy integration,this study systematically reviews international balancing mechanism practices and conducts an in-depth deconstructio...Given the power system balancing challenges induced by high-penetration renewable energy integration,this study systematically reviews international balancing mechanism practices and conducts an in-depth deconstruction of Germany’s balancing group mechanism(BGM).Building on this foundation,this research pioneers the integration of virtual power plants(VPPs)with the BGM in the Chinese context to overcome the limitations of traditional single-entity regulation models in flexibility provision and economic efficiency.A balancing responsibility framework centered on VPPs is innovatively proposed and a regional multi-entity collaboration and bi-level responsibility transfer architecture is constructed.This architecture enables cross-layer coordinated optimization of regional system costs and VPP revenues.The upper layer minimizes regional operational costs,whereas the lower layer enhances the operational revenues of VPPs through dynamic gaming between deviation regulation service income and penalty costs.Compared with traditional centralized regulation models,the proposed method reduces system operational costs by 29.1%in typical regional cases and increases VPP revenues by 24.9%.These results validate its dual optimization of system economics and participant incentives through market mechanisms,providing a replicable theoretical paradigm and practical pathway for designing balancing mechanisms in new power systems.展开更多
In1995,the official implementation of the system of summer fishing moratorium was one of the most important systems in the field of marine fishery management in China.It mainly focuses on offshore fishery resources an...In1995,the official implementation of the system of summer fishing moratorium was one of the most important systems in the field of marine fishery management in China.It mainly focuses on offshore fishery resources and the specific situation of the fishery production,taking special protection of marine fishery resources system in order to alleviate the pressure on the marine fishery resources and the marine environment caused by the ever-increasing of fishing vessels and the excessive fishing intensity.The implementation of this system is a major policy for promoting the sustainable development of marine fishery resources in China.This paper conducts a special legal study on the system of summer fishing moratorium in the Bohai Sea,aiming to further improve the system and protect marine fishery resources and marine ecological environment.展开更多
Analyze the compatibility between cosmetics and live streaming e-commerce from its own nature,marketing means and supply chain characteristics.According to the prominent problems,sort out the relationship between all ...Analyze the compatibility between cosmetics and live streaming e-commerce from its own nature,marketing means and supply chain characteristics.According to the prominent problems,sort out the relationship between all parties in the cosmetics live e-commerce industry chain.Combined with the latest regulatory policies of live streaming e-commerce and cosmetics,the responsibilities of different subjects in cosmetics live streaming e-commerce are summarized,and relevant suggestions and countermeasures are put forward for the standardization and development of live streaming e-commerce.Cosmetics brand owners are the first responsible persons for product quality.Anchors,as a mixed identity between intermediary,advertising spokesperson and operator,should bear stricter joint and several liability when recommending products related to consumers’health.If anchors fail to clearly identify themselves in the recommendation process,thus causing consumers to mistake them for the operator of the cosmetics,they should assume the obligations of the operator.展开更多
Combined with the content of the five responsible parties system, this paper probes into the core function of the owners project management and analyzes its existing problems with engineering cases. Taking phase II pr...Combined with the content of the five responsible parties system, this paper probes into the core function of the owners project management and analyzes its existing problems with engineering cases. Taking phase II project construction of Changzhou Institute of Technology as an example, this paper briefly describes the project overview, analyzes the authorization of the owners representative and the core functions of the owner and proposes that the supervision and assessment of the owner to the PM should be strengthened when the PM is introduced to achieve the balance of responsibilities and rights.展开更多
基金Key Project of Fujian Provincial University Application Technology Engineering Center for E-commerce,“Research on Improving the Risk Relationship Model of Localized Audit Risk Factors in the Digital Economy Background”(Project number:DZSW24-3).
文摘Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit risk responsibility,combined with the understanding of the types of audit risk elements related to audit standards,the differences in the understanding of audit risk and its relationship model application caused by the different audit cultures in China and the West have led to a bias of Chinese certified public accountants to bear inspection risks,which affects their professional enthusiasm and continues to cause accounting firms to be lazy in audit quality management.Based on this,literature research,case analysis,and logical deduction methods were used to redefine the concept of audit risk from the perspective of risk responsibility subjects.The traditional audit risk elements and their relationship models were briefly introduced,and the identification of audit risk elements and optimization of audit risk relationship models were systematically demonstrated.
基金the National Key R&D Program of China(No.2017YFA60700602)。
文摘Vehicle data is one of the important sources of traffic accident digital forensics.We propose a novel method using long short-term memory-deep belief network by binary encoding(LSTM-BiDBN)controller area network identifier(CAN ID)to extract the event sequence of CAN IDs and the semantic of CAN IDs themselves.Instead of detecting attacks only aimed at a specific CAN ID,the proposed method fully considers the potential interaction between electronic control units.By this means,we can detect whether the vehicle has been invaded by the outside,to online determine the responsible party of the accident.We use our LSTM-BiDBN to distinguish attack-free and abnormal situations on CAN-intrusion-dataset.Experimental results show that our proposed method is more effective in identifying anomalies caused by denial of service attack,fuzzy attack and impersonation attack with an accuracy value of 97.02%,a false-positive rate of 6.09%,and a false-negative rate of 1.94%compared with traditional methods.
基金supported by the National Natural Science Foundation of China(no.72471087)Beijing Nova Program(no.20250484853)+1 种基金Beijing Natural Science Foundation(no.9242015)National Social Science Foundation of China(no.24&ZD111).
文摘Given the power system balancing challenges induced by high-penetration renewable energy integration,this study systematically reviews international balancing mechanism practices and conducts an in-depth deconstruction of Germany’s balancing group mechanism(BGM).Building on this foundation,this research pioneers the integration of virtual power plants(VPPs)with the BGM in the Chinese context to overcome the limitations of traditional single-entity regulation models in flexibility provision and economic efficiency.A balancing responsibility framework centered on VPPs is innovatively proposed and a regional multi-entity collaboration and bi-level responsibility transfer architecture is constructed.This architecture enables cross-layer coordinated optimization of regional system costs and VPP revenues.The upper layer minimizes regional operational costs,whereas the lower layer enhances the operational revenues of VPPs through dynamic gaming between deviation regulation service income and penalty costs.Compared with traditional centralized regulation models,the proposed method reduces system operational costs by 29.1%in typical regional cases and increases VPP revenues by 24.9%.These results validate its dual optimization of system economics and participant incentives through market mechanisms,providing a replicable theoretical paradigm and practical pathway for designing balancing mechanisms in new power systems.
文摘In1995,the official implementation of the system of summer fishing moratorium was one of the most important systems in the field of marine fishery management in China.It mainly focuses on offshore fishery resources and the specific situation of the fishery production,taking special protection of marine fishery resources system in order to alleviate the pressure on the marine fishery resources and the marine environment caused by the ever-increasing of fishing vessels and the excessive fishing intensity.The implementation of this system is a major policy for promoting the sustainable development of marine fishery resources in China.This paper conducts a special legal study on the system of summer fishing moratorium in the Bohai Sea,aiming to further improve the system and protect marine fishery resources and marine ecological environment.
文摘Analyze the compatibility between cosmetics and live streaming e-commerce from its own nature,marketing means and supply chain characteristics.According to the prominent problems,sort out the relationship between all parties in the cosmetics live e-commerce industry chain.Combined with the latest regulatory policies of live streaming e-commerce and cosmetics,the responsibilities of different subjects in cosmetics live streaming e-commerce are summarized,and relevant suggestions and countermeasures are put forward for the standardization and development of live streaming e-commerce.Cosmetics brand owners are the first responsible persons for product quality.Anchors,as a mixed identity between intermediary,advertising spokesperson and operator,should bear stricter joint and several liability when recommending products related to consumers’health.If anchors fail to clearly identify themselves in the recommendation process,thus causing consumers to mistake them for the operator of the cosmetics,they should assume the obligations of the operator.
文摘Combined with the content of the five responsible parties system, this paper probes into the core function of the owners project management and analyzes its existing problems with engineering cases. Taking phase II project construction of Changzhou Institute of Technology as an example, this paper briefly describes the project overview, analyzes the authorization of the owners representative and the core functions of the owner and proposes that the supervision and assessment of the owner to the PM should be strengthened when the PM is introduced to achieve the balance of responsibilities and rights.
