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This paper makes an empirical test on the correlation between financial restatement and audit report lag (ARL) using data of non-financial listed companies in China during the period 2009–2012. The empirical results show that there is a significant positive correlation between financial restatement and ARL. The longer the ARL is, the more likely it is for the company to perform a financial restatement...
This paper provides an analysis of U.S. hospital stolen data breach records to identify their characteristics and nefarious usages. It explores patterns associated with types of data taken, how they can be exploited by attackers, and cyber threat implications for hospitals.
Increasing data security and privacy requirements combined with the need for additional data management research leads to a conflict for industrial companies. In order to solve their industrial data management problems companies need to share some of their data, but their internal confidentiality rules sometimes hamper this sharing process. Existing techniques for sharing data without releasing company...
Nowadays, most people rely on traditional data mining techniques to address business affairs. But data mining is proposed for the large amount of data, lack of effective methods to process the data that is little or incomplete, or is overall complex but has a strong regularity at a certain time or space. Grey system theory is the new method to research less data, poor information and uncertainty problem...
Based on the diversity of exhibitors’ needs and complexity of exhibition services, this research used SPSS 15.0 and IPA method to analyze the importance and performance of 22 factors that might influence the perceived satisfaction of exhibitors to an exhibition, so as to identify the various needs of exhibitors encounter at an exhibition, to rank their relative importance and measure what extent these...
Information infrastructure is witnessing an evolution with the advent of Autonomic computing paradigm. Autonomic Computing Systems (ACS) is becoming more real and visible in present-day computing world, thus creating a context-aware-ubiquitous computing environment. Established IT Industry leaders have embraced this approach and a great deal of research and development is happening upon this area...
The lack of trust is one of the most important problems that affect supply chain cooperation. Selecting trustworthy members is an effectual way to solve this problem. Based on this, in this paper, we introduce the idea of trust management in network security and propose a searching model of trustworthy supply chain called TSFM aiming to choose trustworthy supplier in the setting up of supply chain...
According to the features of industry security theory and combines with the chrematistics of the government decision-making support system and the actual situation of the government, this paper model the system decision-making process with function modules and other five components to support its operation: the sub-system of information collection, the sub-system of information storage, the sub-system...
This study aims to probe into the influences of market orientation and knowledge integration on operational performance of securities firms, and determines if knowledge integration reveals mediated effects between customer orientation and performance. The data are collected by questionnaire survey. The results suggest that customer orientation significantly and positively influences knowledge integration;...
There is increasing interest from regulators and government departments concerned with enhancing security in organisational culture, more specifically the notion of security culture. Recent research conducted by QinetiQ has demonstrated that the security system, however sophisticated the screening technology, can be significantly influenced by the attitudes and behaviour of personnel and the supporting...
The challenges of building a Secure Information Sharing Environment are based on increased need to share data across agencies and security domains. The need has grown to also include sharing secure data with allied and coalition forces while protecting specific key parts of the information due to legal and ethical issues. There is an increasing need to automate the process where data is sanitized...
Based on agency theory of the firm, and the special institutional setting that China corporate governance evolve from mandatory governance in ldquocompliancerdquo stage to voluntary governance in ldquoinnovationrdquo stage, this paper analyses how voluntary governance affect stock returns under the research paradigm of ldquogovernance mechanism-corporate behavior-economic consequences rdquo. Subsequently,...
China's third-party payment market is growing rapidly, but almost all companies incur loss, as they implement a free policy in order to allow the C-C platform they are affiliated to seize more market share. This article believes that the free model is unsustainable, as it is not consistent with the security and credit guarantee function of TPP. The loss and inherent risk in the existing unstable profit...
5th GrC model is the formal model specified into the category of sets. It is a theory of ordered granules, namely, granules are ordered ldquosubsetsrdquo of the universe, We extract a 5th GrC model from a set of Web pages. A granule is a high frequent sequence of keywords, It is a tuple in a relation and naturally carries some concept expressed in Web pages. The concept analysis in this paper is about...
Grid computing, utility computing, P2P computing, service computing and cloud computing, such as technological development is leading the future of networks resources, services resources, data resources toward shared, on-demand, and the tendency of promoting utility. To develop an internationally advanced course of study on service sciences has enormous opportunities, especially in service composing,...
Compared with mature capital market of developed countries, China's security market is a typical emerging market, no matter the market scale, trade-off frequency or the quantity and operating capability of listed companies, all have a gap with those of mature capital market. In addition, the laws and regulation about China's security market are not perfect and the working personnel have many irrational...
Radio Frequency Identification (RFID) is the next generation wireless communication technology applicable to a wide range of application areas. There are an increasing number of retailers, banks, traffic managements, exhibitions and logistic providers practicing this new technology to their products and services. Therefore, it brings both opportunities and challenges to RFID researchers. In this paper,...
The next generation air transportation system (NextGen) implementation plan (NGIP) describes the system changes and operational improvements that need to be implemented through the mid-term (2012-2018) to realize NextGen. It is anticipated that the system wide information management (SWIM) program will provide functionality that will help the Federal Aviation Administration (FAA) achieve the goal...
With the extensive application of information system in all walks of life, security analysis and assessment carried out on the IS have become quite necessary. This paper has, on the basis of the fuzzy synthetic assessment method, suggested a security assessment model to the financial service IS, and applied it in the practical Information System Security Risk assessment to demonstrate the feasibility...
The global trends have not changed lately: global socio-economic divisions, climate change, resource competition and maintaining security by military force [Oxford Research Group] remain on the top list. However the financial crisis has shifted the risk landscape dramatically [Global Risk 2009; WEF]. If extracting the root cause of this incident you find a company behavior or management pattern, which...
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