大数据背景下高校智慧资助工作的研究与探索

Student financial aid of universities plays an important role in ensuring the fairness and justice of higher education. With the development of society and the times, the traditional student financial aid methods have fallen into trouble, and the realization of precise aid has become the new trend. Informatization means and big data can improve the accurate identification of poverty-striken college students, and then achieve accurate aid. The application of big data technology in student financial aid will provide new ideas and technical support for innovative of student financial aid, and it will also be an innovative model for strengthening student financial aid management.     

Excel在会计中的应用研究

目前,在随着计算机技术领域的不断进步和发展,会计的信息化也已逐渐成为发展的必然趋势。Excel是一种电子表格的软件,它所具备的功能除了数据图表以外还有一般电子表格的功能,它可以提供各种各样的决策与管理以及分析功能。所以,对于会计工作Excel是可以准确、方便地处理会计工作。一般在会计管理的日常工作当中,会计工作人员会经常的需要提供各种各样的会计分析数据,所以在实际的应用过程中,会计工作人员就会常常运用到Excel的电子表格,通过表格来解决会计工作中的各种问题,它也可以利用编程的数据等处理一些问题,Excel在会计工作中的应用是十分普遍的。     

Avoiding,finding and fixing spreadsheet errors – A survey of automated approaches for spreadsheet QA

Spreadsheet programs can be found everywhere in organizations and they are used for a variety of purposes, including financial calculations, planning, data aggregation and decision making tasks. A number of research surveys have however shown that such programs are particularly prone to errors. Some reasons for the error-proneness of spreadsheets are that spreadsheets are developed by end users and that standard software quality assurance processes are mostly not applied. Correspondingly, during the last two decades, researchers have proposed a number of techniques and automated tools aimed at supporting the end user in the development of error-free spreadsheets. In this paper, we provide a review of the research literature and develop a classification of automated spreadsheet quality assurance (QA) approaches, which range from spreadsheet visualization, static analysis and quality reports, over testing and support to model-based spreadsheet development. Based on this review, we outline possible opportunities for future work in the area of automated spreadsheet QA.     

Vendor Risk Assessment

This article seeks to draw the attention of the executive management of enterprises to the growing importance of vendor risk assessments. Given that modern enterprises outsource non-core processes and operations to business partners and vendors, it is immensely important that a thorough risk assessment is performed of all control aspects and at all times—before the outsourcing and continuing risk assessments. Regulators hold enterprises responsible for data leakages by business partners and vendors. Therefore, enterprises need to ensure that appropriate metrics for measurement of vendor and business partner performance is well laid out in the agreements with the vendors and business partners. Indicative reference framework such as COBIT 5 framework for vendor management, how we manage a cloud service provider and key risk assessment processes have been provided to assist the executive management. Third party audits of businesses and operations of key vendor and business partners need to be conducted.     

IT-enabled credit risk modernisation: a revolution under the cloak of normality

This paper focuses on IT-enabled credit risk modernisation in commercial retail banking. The empirical material is based upon a longitudinal case study conducted during 1993–1996 using an interpretive approach. It documents the introduction of a leading-edge computer-based decision support system into middle market corporate lending processes in a major UK retail bank. An analysis is constructed against the backcloth of contemporary social theory with the aim of stimulating debate regarding the ethics and politics of corporate risk positions. It is suggested that changes to the definition, assessment and management of credit risk in a major financial services institution, implemented through the introduction of a new technology and enacted in everyday acts of normal consumption, need debating. The paper concludes by asserting that if we turn aside from our responsibility to challenge the epistemological basis of contemporary risk assessment and management we may find that our social, political and economic landscape has changed without our consent.     

Industrial engineering spreadsheet applications from a manufacturing resource planning (MRP-II) system

This paper describes the MRP-II and distributed network initiatives undertaken at the Naval Air Rework Facility, Cherry Point, in the development of modular, integrated database management systems for material management, financial management, workload and work-in-process control, manufacturing scheduling and control, and inventory and kitting of parts back to production. The local area network and workstations using Zenith 248 PCs and bar coding data entry is described.

PC spreadsheet applications using the MRP-II database are illustrated. Production status, indirect cost management, and shop loading, using a special program called MAPPER to extract and format the data from the database, are just some of the examples to be described. “Lessons learned” are also related in the development of spreadsheet applications.     

对一种企业级电子表格引擎性能的研究和改进

Formula One是一个同Excel兼容的电子表格软件.美国某金融公司采用Formula One作为其大型基金监控系统的计算引擎.针对企业环境中电子表格计算的性能需求,提出了对Formule One原有并发控制机制的改进方法,详细介绍了一种遵守公平原则的电子表格锁管理器的设计,并给出了对比测试结果.     

谈试验电子表格

“试验电子表格”,是所有出具纸面报告、证书的单位和机构(简称“试验检测行业”)用表不断规范化、计算机软件行业不断进步的产物；“试验电子表格”从概念到功能、从形架到内涵都是原创的,是我国计算机软件行业自主创新的范例,展示了中国软件开发从业者的智慧和能力；本文系统地论述了“试验电子表格”.     

Managing product/process knowledge in the concurrent/simultaneous enterprise environment

Innovation is a critical factor in the success of industrial companies, and just as important is the need to get innovative products to the market quickly. Therefore, it is important to talk about ‘management of product development time’ because, under this new paradigm, companies able of ‘mastering’ the development time will launch the product into the market just spending the planned time and resources and at the real moment. This will give back to the company higher market share and faster market penetration. The main objective of the project Acceleration of Innovative Ideas into the Market (AIM) is to provide the means of stimulating the creation of innovative ideas in general, and specifically on potential product/process improvements and on problem solving. These ideas are collected throughout the extended enterprise from people involved with the products and processes; this knowledge will be further developed into innovations in a project-basis process.     

Project Development in Complex Environments: Assessing Safety in Design and Decision‐Making

How can we be sure that safety risks are adequately dealt with in the design of complex, innovative projects? In The Netherlands, a number of recent innovative project initiatives have made this a relevant question. These initiatives include projects such as the construction of tunnels using new technologies, the construction of underground facilities that combine several functions, i.e. shopping, parking and transport, and the development of a transport corridor in which rail, road and waterway have been or will be combined. These projects combine several functions and have been, or will be, realised in densely built and populated areas. Although safety regulations for products and systems have been institutionalised through legislation and professional design practices, recent project proposals link systems and their environment in new and complex ways. The risks evolving from these links are unknown and the extent to which they are covered by existing safety approaches is uncertain. In this contribution, we examine how the attention paid to safety can be increased and maintained in the design process of infrastructural projects. First, we discuss the need to reorganise the safety focus in the design process. Then we describe the role of the design process in decision‐making for major projects with regard to utility building, town planning and the construction of infrastructures. Third, we elaborate how the focus on safety can be organised within this context, given developments in the field of interactive decision‐making and the design and management of interaction processes. We then outline a safety risk management method that can be used to achieve this and, finally, address the conditions that influence the use of this method.     

High-performance computing in finance: The last 10 years and the next

Almost two decades ago supercomputers and massively parallel computers promised to revolutionize the landscape of large-scale computing and provide breakthrough solutions in several application domains. Massively parallel processors achieve today terraFLOPS performance – trillion floating point operations per second – and they deliver on their promise. However, the anticipated breakthroughs in application domains have been more subtle and gradual. They came about as a result of combined efforts with novel modeling techniques, algorithmic developments based on innovative mathematical theories, and the use of high-performance computers that vary from top-range workstations, to distributed networks of heterogeneous processors, and to massively parallel computers. An application that benefited substantially from high-performance computing is that of finance and financial planning. The advent of supercomputing coincided with the so-called “age of the quants” in Wall Street, i.e., the mathematization of problems in finance and the strong reliance of financial managers on quantitative analysts. These scientists, aided by mathematical models and computer simulations, aim at a better understanding of the peculiarities of the financial markets and the development of models that deal proactively with the uncertainties prevalent in these markets. In this paper we give a modest synthesis of the developments of high-performance computing in finance. We focus on three major developments: (1) The use of Monte Carlo simulation methods for security pricing and Value-at-Risk (VaR) calculations; (2) the development of integrated financial product management tools and practices – also known as integrative risks management or enterprise-wide risk management, and (3) financial innovation and the computer-aided design of financial products.     

Towards an integrated risk analysis security framework according to a systematic analysis of existing proposals

The information society depends increasingly on risk assessment and management systems as means to adequately protect its key information assets. The availability of these systems is now vital for the protection and evolution of companies. However, several factors have led to an increasing need for more accurate risk analysis approaches. These are: the speed at which technologies evolve, their global impact and the growing requirement for companies to collaborate. Risk analysis processes must consequently adapt to these new circumstances and new technological paradigms. The objective of this paper is, therefore, to present the results of an exhaustive analysis of the techniques and methods offered by the scientific community with the aim of identifying their main weaknesses and providing a new risk assessment and management process. This analysis was carried out using the systematic review protocol and found that these proposals do not fully meet these new needs. The paper also presents a summary of MARISMA, the risk analysis and management framework designed by our research group. The basis of our framework is the main existing risk standards and proposals, and it seeks to address the weaknesses found in these proposals. MARISMA is in a process of continuous improvement, as is being applied by customers in several European and American countries. It consists of a risk data management module, a methodology for its systematic application and a tool that automates the process.     

The Impact of Credit Rating on Innovation in a Two-Sector Evolutionary Model

Empirical evidence shows that innovative firms are often more constrained in obtaining external funds than less innovative firms. Explanations are based on the uncertain outcome and high costs of R&D effort. When providing credit, the lender assesses the creditworthiness of the borrower. She relies on financial data and market analysis. The financial data analysis reveals costs and the market outlook is linked to the uncertainty of future profitability. In this paper we examine whether the credit assessment behaviour of banks hurts firms of a more innovative sector more and how this affects long term innovative success and economic development. We use an evolutionary approach à la Nelson and Winter but with two sectors. A bank provides credit and supplies it to single firms based on a rating. We illuminate the impact of rating process characteristics on the long term outcome. When the bank does not distinguish for sector-specific features, such as risk and market outlook, the high-tech sector benefits over-proportionally because the surviving firms have a high profitability and further innovations are more likely. The way that the bank forms expectations about the market outlook influences the allocation of credit between sectors. The innovative sector is supplied more credit if the market outlook is assessed in a rather conservative fashion. The impact on aggregates however, is limited because the bank uses other pieces of information as well.     

Spreadsheet application to labor determination

During the test phase of new products in the fast food industry many factors have to be analyzed in order to ensure a smooth, full introduction into all the restaurants in the system. The impact of the new product on sales, service, inventory, quality, profit, and labor must be evaluated prior to system wide introduction. Arriving at a full and detailed answer to labor questions, involves the use of product cannibalization or attrition information, product preparation standards development, computer simulation to develop labor guidelines, as well as data collection for validation of the simulation results. An alternative to using computer simulation to develop labor guidelines is to use a spreadsheet application that enables the determination of the distribution of kitchen labor. This spreadsheet will determine the labor requirements at different sales levels prior to the product introduction in the test restaurants, as well as to system wide introduction. The first inputs to the spreadsheet use financial projections to develop initial labor guidelines for test restaurants to use. The next stage uses actual sales and cannibalization figures to determine labor guidelines prior to the rollout of the new product into all the restaurants in the system.     

New pathway for qualification of novel methodologies in the European Medicines Agency

The European Medicines Agency (EMA) qualification process is a new, voluntary, scientific pathway leading to either a Committee for Medicinal Products for Human Use (CHMP) opinion or a Scientific Advice on innovative methods or drug development tools: (i) CHMP Qualification Opinion on the acceptability of a specific use of the proposed method, based on the assessment of submitted data and (ii) CHMP Qualification Advice on future protocols and methods for further method development towards qualification, based on the evaluation of the scientific rationale and on preliminary data submitted. The qualification procedure was established as a response to the drug development bottlenecks and inefficiencies, but also to the availability of new methodologies, not yet integrated in the drug development and clinical management paradigm. The qualification process addresses innovative methods developed by consortia, networks, public/private partnerships, learned societies or pharmaceutical industry. It is expected to facilitate communication between the scientific community and the regulators and to address challenges with the development and use of medicines. In this article, we will present an overview of the process and the up to now scientific advice working party (SAWP) experience.     

Knowledge level modeling for systemic risk management in financial institutions

The current subprime mortgage crisis is a typical case for systemic risk in financial institutions. In order to further our understanding and communication about systemic risk management (SRM) in financial institutions, this paper proposes a knowledge level model (KLM) for systemic risk management in financial institutions. There are two parts considered in the proposed KLM: ontologies and problem solving method (PSM). Ontologies are adopted to represent a knowledge base of KLM, which integrates top level ontology and domain level ontologies. And then the problem solving method is given to show the reasoning process of this knowledge. The symbol level of KLM is also discussed which integrates OWL, SWRL and JESS. Further, the discussion about Lehman Brother’s Minibonds case in 2008 is provided to illustrate how proposed KLM is used in practice. With these, first, they will enhance the interchange of information and knowledge sharing for SRM within a financial institution. Second, they will assist knowledge base development for SRM design, for which a prototype of financial systemic risk management decision support system is given in this study. Third, they will support coordination among different institutions by using standardized vocabularies. And finally, from the design science perspective, the whole proposed framework could be meaningful to models in other domains.     

Web服务安全风险评估及其辅助工具设计

在对Web服务安全、信息安全风险评估进行深入研究的基础上,提出了符合Web服务安全特点的风险评估流程与算法,并介绍了Web服务安全风险评估辅助工具的设讦与实现。实验证明,评估结果给用户下一步的风险管理工作提供了科学高效的依据。     

Risk Management in a Disaster Management Context

This paper discusses how the adoption of a systematic risk management framework can enhance disaster management. In the analysis of risk, a focus on the interactions between sources of risk and elements at risk, rather than a pre-occupation with hazards, adds more value to management. Vulnerability is the crucial modifier of consequences and, as such, its analysis highlights critical areas and opportunities for developing effective intervention strategies. Risk communication processes based on community involvement need to underpin the development and application of evaluation criteria to determine which risk treatments will be implemented. Closing considerations reflect on how risk management may be used within public administration to re-define emergency management service provision. The paper concludes that Emergency Risk Management provides a framework which, by focusing on managing community exposure to major risks, facilitates the identification and implementation of intervention options which address socially significant problems.