Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: Wireless mesh networks based on IEEE 802.11
technology are a scalable and efficient solution for next generation
wireless networking to provide wide-area wideband internet access to
a significant number of users. The deployment of these wireless mesh
networks may be within different authorities and without any
planning, they are potentially overlapped partially or completely in
the same service area. The aim of the proposed model is design a new
model to Enhancement Throughput of Unplanned Wireless Mesh
Networks Deployment Using Partitioning Hierarchical Cluster
(PHC), the unplanned deployment of WMNs are determinates there
performance. We use throughput optimization approach to model the
unplanned WMNs deployment problem based on partitioning
hierarchical cluster (PHC) based architecture, in this paper the
researcher used bridge node by allowing interworking traffic between
these WMNs as solution for performance degradation.
Abstract: This paper presents an analysis result of relationship
between business and information technology (IT) in business process
reengineering (BPR). 258 Japanese firm-level data collected have been
analyzed using structural equation modeling. This analysis was aimed
to illuminating success factors of achieve effective BPR. Analysis was
focused on management factors (including organizational factors) and
implementing management method (e.g. balanced score card, internal
control, etc.).These results would contribute for achieving effective
BPR by showing effective tasks and environment to be focused.
Abstract: With the exponential rise in the number of multimedia
applications available, the best-effort service provided by the Internet
today is insufficient. Researchers have been working on new
architectures like the Next Generation Network (NGN) which, by
definition, will ensure Quality of Service (QoS) in an all-IP based
network [1]. For this approach to become a reality, reservation of
bandwidth is required per application per user. WiMAX (Worldwide
Interoperability for Microwave Access) is a wireless communication
technology which has predefined levels of QoS which can be
provided to the user [4]. IPv6 has been created as the successor for
IPv4 and resolves issues like the availability of IP addresses and
QoS. This paper provides a design to use the power of WiMAX as an
NSP (Network Service Provider) for NGN using IPv6. The use of the
Traffic Class (TC) field and the Flow Label (FL) field of IPv6 has
been explained for making QoS requests and grants [6], [7]. Using
these fields, the processing time is reduced and routing is simplified.
Also, we define the functioning of the ASN gateway and the NGN
gateway (NGNG) which are edge node interfaces in the NGNWiMAX
design. These gateways ensure QoS management through
built in functions and by certain physical resources and networking
capabilities.
Abstract: Worm propagation profiles have significantly changed
since 2003-2004: sudden world outbreaks like Blaster or Slammer
have progressively disappeared and slower but stealthier worms
appeared since, most of them for botnets dissemination. Decreased
worm virulence results in more difficult detection.
In this paper, we describe a stealth worm propagation model
which has been extensively simulated and analysed on a huge virtual
network. The main features of this model is its ability to infect any
Internet-like network in a few seconds, whatever may be its size while
greatly limiting the reinfection attempt overhead of already infected
hosts. The main simulation results shows that the combinatorial
topology of routing may have a huge impact on the worm propagation
and thus some servers play a more essential and significant role than
others. The real-time capability to identify them may be essential to
greatly hinder worm propagation.
Abstract: Using Internet communication, new home electronics
have functions of monitoring and control from remote. However in
many case these electronics work as standalone, and old electronics
are not followed. Then, we developed the total remote system include
not only new electronics but olds. This systems node is a adapter of
electrical power plug that embed relay switch and some sensors, and
these nodes communicate with each other. the system server was build
on the Internet, and users access to this system from web browsers.
To reduce the cost to set up of this system, communication between
adapters are used ZigBee wireless network instead of wired LAN
cable[3]. From measured RSSI(received signal strength indicator)
information between each nodes, the system can estimate roughly
adapters were mounted on which room, and where in the room. So
also it reduces the cost of mapping nodes. Using this system, energy
saving and house monitoring are expected.
Abstract: Author presents the results of a study conducted to identify criteria of efficient information system (IS) with serviceoriented architecture (SOA) realization and proposes a ranking method to evaluate SOA information systems using a set of architecture quality criteria before the systems are implemented. The method is used to compare 7 SOA projects and ranking result for SOA efficiency of the projects is provided. The choice of SOA realization project depends on following criteria categories: IS internal work and organization, SOA policies, guidelines and change management, processes and business services readiness, risk management and mitigation. The last criteria category was analyzed on the basis of projects statistics.
Abstract: To study the effect of suitable methods for
propagation of True Potato Seed (TPS) progenies, transplant and
selection of the best progenies, a factorial experiment base on a
randomized complete block design was carried out in the research
field of Sahneh region, Kermanshah, Iran during 2009-2010. Five
selective progenies from CIP (International Potato Center) including
CIP.994013, CIP.994002, CIP.994014, CIP.888006, and
CIP.994001 and two transplant preparation methods (Paper pot
preparation for mechanical cultivation and preparation in transplant
trays for manual cultivation) were studied in three replications.
Results showed that different progenies had no significant effect on
plant height (cm) and tuber yield (t ha-1), whereas had a significant
effect on number of tubers per unit area (m2). There was significant
difference between transplant preparation methods for plant height
and tuber yield. The interaction effect of progenies and transplant
preparation method was not significant for these traits. CIP.888006
progeny and paper pot preparation method produced the highest
tuber yields. Also CIP.994002 and CIP.994014 progenies considered
as the best progenies under paper pot preparation method due to high
yields.
Abstract: On one hand, SNMP (Simple Network Management
Protocol) allows integrating different enterprise elements connected
through Internet into a standardized remote management. On the
other hand, as a consequence of the success of Intelligent Houses
they can be connected through Internet now by means of a residential
gateway according to a common standard called OSGi (Open
Services Gateway initiative). Due to the specifics of OSGi Service
Platforms and their dynamic nature, specific design criterions should
be defined to implement SNMP Agents for OSGi in order to integrate
them into the SNMP remote management. Based on the analysis of
the relation between both standards (SNMP and OSGi), this paper
shows how OSGi Service Platforms can be included into the SNMP
management of a global enterprise, giving implementation details
about an SNMP Agent solution and the definition of a new MIB
(Management Information Base) for managing OSGi platforms that
takes into account the specifics and dynamic nature of OSGi.
Abstract: This work presents a new approach of securing a
wireless network. The configuration is focused on securing &
Protecting wireless network traffic for a small network such as a
home or dorm room. The security Mechanism provided both
authentication, allowing only known authorized users access to the
wireless network, and encryption, preventing anyone from reading
the wireless traffic. The mentioned solution utilizes the open source
free S/WAN software which implements the Internet Protocol
Security –IPSEC. In addition to wireless components, wireless NIC
in PC and wireless access point needs a machine running Linux to act
as security gateway. While the current configuration assumes that the
wireless PC clients are running Linux, Windows XP/VISTA/7 based
machines equipped with VPN software which will allow to interface
with this configuration.
Abstract: Single Minute Exchange of Dies (SMED) mainly focuses on recognition of internal and external activities. It is concerned particularly with transferring internal activities into external ones in as many numbers as possible, by also minimizing the internal ones. The validity of the method and procedures are verified by an application a Styrofoam manufacturing process where setup times are critical for time reduction. Significant time savings have been achieved with minimum investment. Further, the issues related with employer safety and ergonomics principles during die exchange are noted.
Abstract: In IETF RFC 2002, Mobile-IP was developed to
enable Laptobs to maintain Internet connectivity while moving
between subnets. However, the packet loss that comes from
switching subnets arises because network connectivity is lost while
the mobile host registers with the foreign agent and this encounters
large end-to-end packet delays. The criterion to initiate a simple and
fast full-duplex connection between the home agent and foreign
agent, to reduce the roaming duration, is a very important issue to be
considered by a work in this paper. State-transition Petri-Nets of the
modeling scenario-based CIA: communication inter-agents procedure
as an extension to the basic Mobile-IP registration process was
designed and manipulated to describe the system in discrete events.
The heuristic of configuration file during practical Setup session for
registration parameters, on Cisco platform Router-1760 using IOS
12.3 (15)T and TFTP server S/W is created. Finally, stand-alone
performance simulations from Simulink Matlab, within each subnet
and also between subnets, are illustrated for reporting better end-toend
packet delays. Results verified the effectiveness of our Mathcad
analytical manipulation and experimental implementation. It showed
lower values of end-to-end packet delay for Mobile-IP using CIA
procedure-based early registration. Furthermore, it reported packets
flow between subnets to improve losses between subnets.
Abstract: For lack of the visualization of the ultrasonic detection
method of partial discharge (PD), the ultrasonic detection technology
combined with the X-ray visual detection method (UXV) is proposed.
The method can conduct qualitative analysis accurately and conduct
reliable positioning diagnosis to the internal insulation defects of
GIS, and while it could make up the blindness of the X-ray visual
detection method and improve the detection rate. In this paper, an
experimental model of GIS is used as the trial platform, a variety of
insulation defects are set inside the GIS cavity. With the proposed
method, the ultrasonic method is used to conduct the preliminary
detection, and then the X-ray visual detection is used to locate and
diagnose precisely. Therefore, the proposed UXV technology is
feasible and practical.
Abstract: Springback is a significant problem in the sheet metal
forming process. When the tools are released after the stage of
forming, the product springs out, because of the action of the internal
stresses. In many cases the deviation of form is too large and the
compensation of the springback is necessary. The precise prediction
of the springback of product is increasingly significant for the design
of the tools and for compensation because of the higher ratio of the
yield stress to the elastic modulus.
The main object in this paper was to study the effect of the
anisotropy on the springback for three directions of rolling: 0°, 45°
and 90°. At the same time, we highlighted the influence of three
different metallic materials: Aluminum, Steel and Galvanized steel.
The original of our purpose consist on tests which are ensured by
adapting a U-type stretching-bending device on a tensile testing
machine, where we studied and quantified the variation of the
springback according to the direction of rolling. We also showed the
role of lubrication in the reduction of the springback.
Moreover, in this work, we have studied important characteristics
in deep drawing process which is a springback. We have presented
defaults that are showed in this process and many parameters
influenced a springback.
Finally, our results works lead us to understand the influence of
grains orientation with different metallic materials on the springback
and drawing some conclusions how to concept deep drawing tools. In
addition, the conducted work represents a fundamental contribution
in the discussion the industry application.
Abstract: Traditionally, Internet has provided best-effort service to every user regardless of its requirements. However, as Internet becomes universally available, users demand more bandwidth and applications require more and more resources, and interest has developed in having the Internet provide some degree of Quality of Service. Although QoS is an important issue, the question of how it will be brought into the Internet has not been solved yet. Researches, due to the rapid advances in technology are proposing new and more desirable capabilities for the next generation of IP infrastructures. But neither all applications demand the same amount of resources, nor all users are service providers. In this way, this paper is the first of a series of papers that presents an architecture as a first step to the optimization of QoS in the Internet environment as a solution to a SMSE's problem whose objective is to provide public service to internet with certain Quality of Service expectations. The service provides new business opportunities, but also presents new challenges. We have designed and implemented a scalable service framework that supports adaptive bandwidth based on user demands, and the billing based on usage and on QoS. The developed application has been evaluated and the results show that traffic limiting works at optimum and so it does exceeding bandwidth distribution. However, some considerations are done and currently research is under way in two basic areas: (i) development and testing new transfer protocols, and (ii) developing new strategies for traffic improvements based on service differentiation.
Abstract: Since the advent of the information era, the Internet has
brought various positive effects in everyday life. Nevertheless,
recently, problems and side-effects have been noted. Internet
witch-trials and spread of pornography are only a few of these
problems.In this study, problems and causes of malicious replies on
internet boards were analyzed, using the key ideas of game theory. The
study provides a mathematical model for the internet reply game to
devise three possible plans that could efficiently counteract malicious
replies. Furthermore, seven specific measures that comply with one of
the three plans were proposed and evaluated according to the
importance and utility of each measure using the orthogonal array
survey and SPSS conjoint analysis.The conclusion was that the most
effective measure would be forbidding unsigned user access to
malicious replies. Also notable was that some analytically proposed
measures, when implemented, could backfire and encourage malicious
replies.
Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: This paper examines economic and Information and Communication Technology (ICT) development influence on recently increasing Internet purchases by individuals for European Union member states. After a growing trend for Internet purchases in EU27 was noticed, all possible regression analysis was applied using nine independent variables in 2011. Finally, two linear regression models were studied in detail. Conducted simple linear regression analysis confirmed the research hypothesis that the Internet purchases in analyzed EU countries is positively correlated with statistically significant variable Gross Domestic Product per capita (GDPpc). Also, analyzed multiple linear regression model with four regressors, showing ICT development level, indicates that ICT development is crucial for explaining the Internet purchases by individuals, confirming the research hypothesis.
Abstract: IPsec has now become a standard information security
technology throughout the Internet society. It provides a well-defined
architecture that takes into account confidentiality, authentication,
integrity, secure key exchange and protection mechanism against
replay attack also. For the connectionless security services on packet
basis, IETF IPsec Working Group has standardized two extension
headers (AH&ESP), key exchange and authentication protocols. It is
also working on lightweight key exchange protocol and MIB's for
security management. IPsec technology has been implemented on
various platforms in IPv4 and IPv6, gradually replacing old
application-specific security mechanisms. IPv4 and IPv6 are not
directly compatible, so programs and systems designed to one
standard can not communicate with those designed to the other. We
propose the design and implementation of controlled Internet security
system, which is IPsec-based Internet information security system in
IPv4/IPv6 network and also we show the data of performance
measurement. With the features like improved scalability and
routing, security, ease-of-configuration, and higher performance of
IPv6, the controlled Internet security system provides consistent
security policy and integrated security management on IPsec-based
Internet security system.
Abstract: Nowadays, financial and economic crises are growing
more and reach more countries and sectors. These events have, as a
result, a considerable impact on the activities of the firms which think
unstable and in danger.
But besides this heavy uncertainty which weighs on the different
firms, the family firm, object of our research, is not only confronted
with these external difficulties but also with an internal challenge and
of size: that of transmission. Indeed, the transmission of an
organization from one generation to another can succeed as it can
fail; leaving considerable damage.
Our research registers as part of these problems since we tried to
understand relation between the behavior of two main actors of the
process of succession, predecessor and successor; and the success of
transmission.