从供需角度看独立审计质量

随着我国市场经济的持续稳定发展,资本市场对注册会计师独立审计服务的需求与日俱增.然而近年来,大量的审计失败案例表明目前的审计服务存在着严重的质量问题.文章从经济学供需角度分析了审计服务质量低下的原因,并提出相应改进措施.     

Fully secure revocable attribute-based encryption

Distributed information systems require complex access control which depends upon attributes of protected data and access policies. Traditionally, to enforce the access control, a file server is used to store all data and act as a reference to check the user. Apparently, the drawback of this system is that the security is based on the file server and the data are stored in plaintext. Attribute-based encryption (ABE) is introduced first by Sahai and Waters and can enable an access control mechanism over encrypted data by specifying the users’ attributes. According to this mechanism, even though the file server is compromised, we can still keep the security of the data. Besides the access control, user may be deprived of the ability in some situation, for example paying TV. More previous ABE constructions are proven secure in the selective model of security that attacker must announce the target he intends to attack before seeing the public parameters. And few of previous ABE constructions realize revocation of the users’ key. This paper presents an ABE scheme that supports revocation and has full security in adaptive model. We adapt the dual system encryption technique recently introduced by Waters to ABE to realize full security.     

基于行程时间可靠性的多类用户交通分配模型

分析了路网在随机因素作用下造成的出行者行程时间的不确定性.假设出行者基于期望行程时间和行程时间可靠性的均衡选择路径,根据出行者对待行程时间可靠性的不同态度,将其路径选择行为分类,建立了基于行程时间可靠性的多类用户交通分配的变分不等式模型.给出了模型的对角化算法.对一个小型测试网络的计算结果表明,该模型能够反映出行者在不确定环境下的路径选择行为.     

粘贴钢板法在石拱桥加固中的应用

粘贴钢板加固法是桥梁加固中采用得较多的一种方法,下面就粘贴钢板法在拱桥加固中的应用作了简单介绍,并详细对计算方法和施工工艺作了进一步探讨.     

组合方法加固璧山人民桥的设计与实践

重庆璧山县人民大桥加固过程中的两种加固方法的组合使用,既有新方法新技术的应用,又有传统加固方法的体现,能大幅度提高原桥承载能力,将原桥的荷载提高2个等级,技术及经济效益也相当好,说明在桥梁加固设计中几种加固方法的联合使用具有较好的实际应用前景.     

福建长乐高丽王祖墓考

在福建长乐有一个从很早流传下来的高丽王祖墓的故事.高丽王祖墓位于长乐资寿寺后面的利充山上,即今天鹤上镇北山村的闽山公园.元朝王宜星成了高丽国王忠宣王的养子.后来,忠宣王去世后,因他没有儿子,王宜星就继承了高丽王位.但是高丽王祖墓的故事是和历史事实不符的历史虚构物.这样的故事,可能是因为长乐王氏和高丽国之间的交流关系而产生的.     

Research on Spatially Adaptive High-Order Total Variation Model for Weak Fluorescence Image Restoration

Photoacoustic imaging acquires the absorption contrast of biological tissue with ultrasound resolution. It has been broadly investigated in biomedicine for animal and clinical studies. Recently, a micro-electro-mechanical system (MEMS) scanner has been utilized in photoacoustic imaging systems to enhance their performance and extend the realm of applications. The review provides a recap of recent developments in photoacoustic imaging using MEMS scanner, from instrumentation to applications. The topics include the design of MEMS scanner, its use in photoacoustic microscopy, miniature imaging probes, development of dual-modality systems, as well as cutting-edge bio-imaging studies.     

Full Duplex Communications for Next Generation Cellular Networks: The Capacity Gain

Full duplex communication highly improves spectrum efficiency of a wireless communication link. However, when it is applied to a cellular network, the capacity gain from this technology remains unknown. The reason is that full duplex communication changes the aggregate interference experienced by each communication link in cellular networks. In this paper, the capacity gain from full duplex communication is studied for cellular networks of 4G and beyond, where the same frequency channel is adopted in each cell. A two-layer Poisson point process (PPP) is adopted to model the network topology, and stochastic geometry is employed to derive the coverage probability and the average capacity of typical link in a cellular network. On the basis of these derived parameters, the capacity gain from full duplex communication is determined. Numerical results reveal that without mutual interference cancellation (MIC), the capacity gain is small under various power levels; with perfect MIC at base stations, the capacity gain can exceed 60%; with imperfect MIC at base stations, the capacity gain decreases quickly even with a slight drop of MIC performance.     

Optimal Threshold Policies for Robust Data Center Control

With the simultaneous rise of energy costs and demand for cloud computing, efficient control of data centers becomes crucial. In the data center control problem, one needs to plan at every time step how many servers to switch on or off in order to meet stochastic job arrivals while trying to minimize electricity consumption. This problem becomes particularly challenging when servers can be of various types and jobs from different classes can only be served by certain types of server, as it is often the case in real data centers. We model this problem as a robust Markov decision process (i.e., the transition function is not assumed to be known precisely). We give sufficient conditions (which seem to be reasonable and satisfied in practice) guaranteeing that an optimal threshold policy exists. This property can then be exploited in the design of an efficient solving method, which we provide. Finally, we present some experimental results demonstrating the practicability of our approach and compare with a previous related approach based on model predictive control.     

Estimation of Load-Induced Damage and Repair Cost in Post-Tensioned Concrete Rocking Walls

Post-tensioned concrete rocking walls might be used to avoid severe seismic damage at the base of structural walls, decrease residual drift, and lessen post-earthquake repair costs. The prediction of load-induced damage to the rocking wall resulting from seismic loading can provide an extremely valuable tool to evaluate the status and safety of structural concrete walls following earthquakes. In this study, the behavior and the damage state of monolithic, self-centering, rocking walls, as a new type of concrete rocking wall, are investigated. The nonlinear mechanical behavior of the wall is first modeled numerically, and subsequently the mechanical parameters from the numerical simulation are used to generate the local damage index. The results from the damage index model are compared with the full-scale test results, confirming the viability of the numerically based damage index method for estimating the seismically induced damage in concrete walls. Moreover, the estimated damage can be utilized as a qualitative and quantitative scale to assess the status of the wall following seismic loading events. Finally, an equation is proposed to estimate the repair cost based on the predicted damage state for the studied structural system.