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| 1 | 云计算环境下的联网审计实现方法探析显示文摘云计算是目前信息技术领域研究和应用的热点问题,尽管国内外已有较多的关于持续审计和联网审计方面的研究,但尚缺少关于云计算环境下联网审计方面的研究。本文针对目前实施联网审计的现状以及云计算技术自身的优缺点,首先阐述了云计算环境下联网审计的重要意义。然后,从被审计单位使用云平台、审计单位使用云平台、审计单位和被审计单位都使用云平台这三种情况出发,研究了云计算环境下适合我国联网审计特点的联网审计实现方法。最后,从基于云平台整体控制与应用控制的视角、基于云平台选择的视角、基于云平台服务的视角这三个方面出发,分析了云计算环境下实施联网审计可能存在的主要风险。研究结果为今后云计算环境下实施联网审计提供了参考。 | 陈伟 Wally Smieliauskas | 2012 | 审计研究2012,,3: | 100 |
| 2 | 大数据环境下的电子数据审计:机遇、挑战与方法显示文摘电子数据审计的研究与应用是近年来审计领域的热点问题。大数据时代的到来给电子数据审计带来了机遇与挑战。首先阐述了研究大数据环境下电子数据审计的重要性;然后分析了电子数据审计的内涵及原理;在此基础上,重点研究了大数据环境下电子数据审计面临的机遇与挑战,并结合大数据的特点以及目前已有的大数据分析技术与工具,探讨了大数据环境下开展电子数据审计的方法;最后给出了大数据环境下开展电子数据审计的相关建议。研究结果为今后大数据环境下开展电子数据审计提供了理论基础。 | 陈伟 SMIELIAUSKAS Wally | 2016 | 计算机科学2016,43,1: | 196 |
| 3 | 大数据环境下基于数据可视化技术的电子数据审计方法显示文摘电子数据审计的研究与应用是近年来审计领域的热点问题。大数据时代的到来给电子数据审计带来了机遇。本文首先分析了研究大数据环境下基于数据可视化技术的电子数据审计方法的重要性;然后分析了大数据的特点、目前已有的大数据分析技术与工具,以及大数据环境下基于数据可视化技术的电子数据审计方法原理;在此基础上,结合案例重点研究了基于数据可视化技术的电子数据审计方法,并与目前常用的基于SQL的数据查询方法,以及基于审计软件的分析方法进行了对比分析。研究结果为今后大数据环境下开展电子数据审计提供了理论基础。 | 陈伟 Smieliauskas Wally | 2017 | 中国注册会计师2017,,1: | 51 |
| 4 | 论审计证据与审计风险显示文摘审计的过程就是不断收集审计证据的过程。首先详述了常用的审计技术及其获取的审计证据类型,然后在此基础上探讨了审计证据的充分性、合适性、可靠性问题及其与审计风险之间的关系。最后,对信息化环境下的电子审计证据与审计风险之间的关系进行了分析。分析结果为审计人员在审计项目中合理应用这些审计技术、设计合理的审计证据收集程序、减少审计风险打下了基础。 | Wally Smieliauskas 蒋益俊 陈伟 | 2013 | 南京审计学院学报2013,10,3: | 15 |
| 5 | 国内外IT审计教育比较及其对我国的启示显示文摘审计信息化的发展使得高校开展IT审计教育成为必然。本文基于文献分析、网上调查以及实地访问交流等方法,首先分析了国内外IT审计课程开设及教学研究现状,然后从理论教学内容、教材建设、实验软件选择、实验教学内容等方面对中外IT审计教学情况进行了分析和比较,最后,对开展IT审计教育提出了相应的建议。研究结果为国内今后开展IT审计教育提供了实践经验和理论基础。 | 陈伟 牛艳芳 Smieliauskas Wally | 2013 | 中国注册会计师2013,,11: | 11 |
| 6 | 联网审计的绩效评价方法:基于RC和AHP的组合应用显示文摘针对等级法(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. | 陈伟 Smieliauskas Wally | 2012 | 系统工程理论与实践2012,32,8: | 8 |
| 7 | Analysis of surgical and perioperative complications in seventy-five right hepatectomies for living donor liver transplantation显示文摘AIM: To present an analysis of the surgical and perioperative complications in a series of seventy- five right hepatectomies for living-donation (RHLD) performed in our center. METHODS: From January 2002 to September 2007, we performed 75 RHLD, defined as removal of a portion of the liver corresponding to Couinaud segments 5-8, in order to obtain a graft for adult to adult living-related liver transplantation (ALRLT). Surgical complications were stratified according to the most recent version of the Clavien classification of postoperative surgical complications. The perioperative period was defined as within 90 d of surgery. RESULTS: No living donor mortality was present in this series, no donor operation was aborted and no donors received any blood transfusion. Twenty- three (30.6%) living donors presented one or more episodes of complication in the perioperative period. Seven patients (9.33%) out of 75 developed biliary complications, which were the most common complications in our series.CONCLUSION: The need to define, categorize and record complications when healthy individuals, such as living donors, undergo a major surgical procedure, such as a right hepatectomy, reflects the need for prompt and detailed reports of complications arising in this particular category of patient. Perioperative complications and post resection liver regeneration are not influenced by anatomic variations or patient demographic. | Salvatore Gruttadauria James Wallis Marsh Giovan Battista Vizzini Fabrizio di Francesco Angelo Luca Riccardo Volpes Amadeo Marcos Bruno Gridelli | 2008 | World Journal of Gastroenterology2008,14,20: | 7 |
| 8 | 联网审计绩效评价影响因素的灰色关联分析显示文摘针对联网审计绩效评价的需要,在分析了影响联网审计绩效主要因素的基础上,建立了针对联网审计特点的绩效影响因素灰色关联分析模型,为定量分析影响联网审计绩效评价因素的重要程度提供了一种有效的方法。最后,以采用AHP、RC、RC/AHP三种方式计算出的联网审计绩效为例,定量分析了联网审计绩效各评价指标的重要程度,研究结果为我国今后实施联网审计项目提供了决策依据。 | 陈伟 SMIELIAUSKAS Wally 刘思峰 | 2012 | 计算机应用研究2012,29,2: | 5 |
| 9 | Rational use of mesenchymal stem cells in the treatment of autism spectrum disorders显示文摘Autism and autism spectrum disorders(ASD) refer to a range of conditions characterized by impaired social and communication skills and repetitive behaviors caused by different combinations of genetic and environmental influences. Although the pathophysiology underlying ASD is still unclear, recent evidence suggests that immune dysregulation and neuroinflammation play a role in the etiology of ASD. In particular, there is direct evidence supporting a role for maternal immune activation during prenatal life in neurodevelopmental conditions. Currently, the available options of behavioral therapies and pharmacological and supportive nutritional treatments in ASD are only symptomatic. Given the disturbing rise in the incidence of ASD, and the fact that there is no effective pharmacological therapy for ASD, there is an urgent need for new therapeutic options. Mesenchymal stem cells(MSCs) possess immunomodulatory properties that make them relevant to several diseases associated with inflammation and tissue damage. The paracrine regenerative mechanisms of MSCs are also suggested to be therapeutically beneficial for ASD.Thus the underlying pathology in ASD, including immune system dysregulation and inflammation, represent potential targets for MSC therapy. This review willfocus on immune dysfunction in the pathogenesis of ASD and will further discuss the therapeutic potential for MSCs in mediating ASD-related immunological disorders. | Qiang Liu Mo-Xian Chen Lin Sun Chloe U Wallis Jian-Song Zhou Li-Juan Ao Qi Li Pak C Sham | 2019 | World Journal of Stem Cells2019,11,2: | 5 |
| 10 | Neuroendocrine carcinoma of the extrahepatic bile duct: Case report and literature review显示文摘Neuroendocrine carcinoma (NEC) of the extrahepatic bile duct is rare, and only 22 cases have been reported. Only two of these were large-cell NEC (LCNEC); the vast majority were small-cell NEC. Here, we report a third case of LCNEC of the extrahepatic bile duct. A 76-year-old male presented to a local hospital with painless jaundice. Imaging studies revealed a tumor at the hepatic hilum. The patient underwent right hepatic lobectomy, bile duct resection, and cholecystectomy. The resection specimen showed a 5.0-cm invasive neoplasm involving the hilar bile ducts and surrounding soft tissue. Histologically, the tumor consisted of nests of medium to large cells with little intervening stroma. The tumor invaded a large portal vein branch. All four excised lymph nodes were positive for metastasis, and metastatic deposits were also present in the gallbladder wall. The tumor was diffusely positive for synaptophysin and focally positive for chromogranin A. Approximately 70%-80% of the tumor cells were positive for Ki-67, indicating strong proliferative activity. A diagnosis of LCNEC was made. A few bile ducts within and adjacent to the invasive tumor showed dysplasia of the intestinal phenotype and were focally positive for synaptophysin and chromogranin A, suggesting that the dysplastic intestinal-type epithelium played a precursor role in this case. A postoperative computer tomography scan revealed rapid enlargement of the abdominal and retroperitoneal lymph nodes. The patient died 21 d after the operation. NEC of the bile duct is an aggressive neoplasm, and its biological characteristics remain to be better defined. | Eizaburo Sasatomi Michael A Nalesnik J Wallis Marsh | 2013 | World Journal of Gastroenterology2013,19,28: | 4 |
| 11 | 台湾坪林隧道施工近况显示文摘本文介绍了采用掘进机开挖的坪林隧道工程在施工中所遇到的困难。复杂的地质条件和合同签订方面存在的问题及导致困难产生的主要原因。 | Wallis,S 邓应祥 | 1999 | 隧道及地下工程1999,20,2: | 3 |
| 12 | The Origin and Evolution of Mutations in Acute Myeloid Leukemia显示文摘 | John S. Welch Timothy J. Ley Daniel C. Link Christopher A. Miller David E. Larson Daniel C. Koboldt Lukas D. Wartman Tamara L. Lamprecht Fulu Liu Jun Xia Cyriac Kandoth Robert S. Fulton Michael D. McLellan David J. Dooling John W. Wallis Ken Chen Christop | 2012 | Cell2012,,2: | 3 |
| 13 | 联网审计绩效的动态评价方法:基于AHP和GM(1,1)的组合应用显示文摘针对联网审计绩效动态评价的需要,提出了一种基于AHP和GM(1,1)组合应用的联网审计绩效动态评价方法:首先通过建立针对联网审计绩效评价的AHP层次结构模型,构造AHP判断矩阵,计算各评价指标的权重,评价已实施阶段联网审计项目的绩效;然后,采用GM(1,1)模型预测联网审计项目的潜在绩效值;最后,对联网审计绩效进行动态评价。为动态评价联网审计的绩效提供了一种有效的方法。 | 陈伟 SMIELIAUSKAS Wally 刘思峰 | 2012 | 计算机科学2012,39,7: | 3 |
| 14 | Ultrasound elastography as an adjuvant to conventional ultrasound in the preoperative assessment of axillary lymph nodes in suspected breast cancer: A pilot study显示文摘 | K. Taylor S. O’Keeffe P.D. Britton M.G. Wallis G.M. Treece J. Housden D. Parashar S. Bond R. Sinnatamby | 2011 | Clinical Radiology2011,,11: | 2 |
| 15 | Liver Transplantation for Hepatocellular Carcinoma显示文摘 | Vincenzo Mazzaferro MD Yun Shin Chun MD Ronnie T. P. Poon MS PhD Myron E. Schwartz MD Francis Y. Yao MD J. Wallis Marsh MD Sherrie Bhoori MD Sung-Gyu Lee MD PhD | 2008 | Annals of Surgical Oncology2008,,4: | 2 |
| 16 | 加拿大哥伦比亚省中医药发展状况一瞥显示文摘 | 潘志恒 Wally M Henry L Kikukawa | 2001 | 中国中西医结合杂志2001,21,9: | 2 |
| 17 | Major Liver Resection in Elderly Patients: A Multi-Institutional Analysis显示文摘 | Srinevas K. Reddy Andrew S. Barbas Ryan S. Turley T. Clark Gamblin David A. Geller J. Wallis Marsh Allan Tsung Bryan M. Clary Sandhya Lagoo-Deenadayalan | 2011 | Journal of the American College of Surgeons2011,,5: | 2 |
| 18 | Bridging Locoregional Therapy for Hepatocellular Carcinoma Prior to Liver Transplantation显示文摘 | Jason T. Heckman MD Michael B. deVera MD J. Wallis Marsh MD MBA Paulo Fontes MD Nikhil B. Amesur MD Shane E. Holloway MD Michael Nalesnik MD David A. Geller MD Jennifer L. Steel PhD T. Clark Gamblin MD MS | 2008 | Annals of Surgical Oncology2008,,11: | 2 |
| 19 | Surgical Management of Hepatocellular Adenoma: Take It or Leave It?显示文摘 | Sung W. Cho MBBS MSc J. Wallis Marsh MD Jennifer Steel PhD Shane E. Holloway MD Jason T. Heckman MD Erin R. Ochoa MD David A. Geller MD T. Clark Gamblin MD MS | 2008 | Annals of Surgical Oncology2008,,10: | 2 |
| 20 | Polymorphism of the growth hormone gene of red deer (Cervus elaphus)显示文摘 | Wallis OC Bill LJ Burt EJ | 2006 | Gen Comp Endocrinol2006,146,2: | 1 |