Abstract: Transaction management is one of the most crucial requirements for enterprise application development which often require concurrent access to distributed data shared amongst multiple application / nodes. Transactions guarantee the consistency of data records when multiple users or processes perform concurrent operations. Existing Fault Tolerance Infrastructure for Mobile Agents (FTIMA) provides a fault tolerant behavior in distributed transactions and uses multi-agent system for distributed transaction and processing. In the existing FTIMA architecture, data flows through the network and contains personal, private or confidential information. In banking transactions a minor change in the transaction can cause a great loss to the user. In this paper we have modified FTIMA architecture to ensure that the user request reaches the destination server securely and without any change. We have used triple DES for encryption/ decryption and MD5 algorithm for validity of message.
Abstract: the aim of this study was to analyze ethnopsychological content of “Aitys" as a process of creative competition in Kazakh traditional folklore by means of Transaction analysis (three types of Ego states are Parent, Adult and Child). “Aitys" is as sources of Kazakh national self-consciousness and form of oral Kazakh national creativity. Comparative psychological analysis of classical and modern “aityses" is carried out. Empirical proved that the victory in “Aitys" is provided with a position of egostate “Adult".
Abstract: Physical urban form is recognized to be the media for
human transactions. It directly influences the travel demand of people
in a specific urban area and the amount of energy used for
transportation. Distorted, sprawling form often creates sustainability
problems in urban areas. It is declared in EU strategic planning
documents that compact urban form and mixed land use pattern must
be given the main focus to achieve better sustainability in urban
areas, but the methods to measure and compare these characteristics
are still not clear.
This paper presents the simple methods to measure the spatial
characteristics of urban form by analyzing the location and
distribution of objects in an urban environment. The extended CA
(cellular automata) model is used to simulate urban development
scenarios.
Abstract: During more than a decade, many proposals and standards have been designed to deal with the mobility issues; however, there are still some serious limitations in basing solutions on them. In this paper we discuss the possibility of handling mobility at the application layer. We do this while revisiting the conventional implementation of the Two Phase Commit (2PC) protocol which is a fundamental asset of transactional technology for ensuring the consistent commitment of distributed transactions. The solution is based on an execution framework providing an efficient extension that is aware of the mobility and preserves the 2PC principle.
Abstract: Most of the concurrent transactional protocols consider
serializability as a correctness criterion of the transactions execution.
Usually, the proof of the serializability relies on mathematical proofs
for a fixed finite number of transactions. In this paper, we introduce
a protocol to deal with an infinite number of transactions which are
iterated infinitely often. We specify serializability of the transactions
and the protocol using a specification language based on temporal
logics. It is worthwhile using temporal logics such as LTL (Lineartime
Temporal Logic) to specify transactions, to gain full automatic
verification by using model checkers.
Abstract: Literature reveals that many investors rely on technical trading rules when making investment decisions. If stock markets are efficient, one cannot achieve superior results by using these trading rules. However, if market inefficiencies are present, profitable opportunities may arise. The aim of this study is to investigate the effectiveness of technical trading rules in 34 emerging stock markets. The performance of the rules is evaluated by utilizing White-s Reality Check and the Superior Predictive Ability test of Hansen, along with an adjustment for transaction costs. These tests are able to evaluate whether the best model performs better than a buy-and-hold benchmark. Further, they provide an answer to data snooping problems, which is essential to obtain unbiased outcomes. Based on our results we conclude that technical trading rules are not able to outperform a naïve buy-and-hold benchmark on a consistent basis. However, we do find significant trading rule profits in 4 of the 34 investigated markets. We also present evidence that technical analysis is more profitable in crisis situations. Nevertheless, this result is relatively weak.
Abstract: Mining sequential patterns from large customer transaction databases has been recognized as a key research topic in database systems. However, the previous works more focused on mining sequential patterns at a single concept level. In this study, we introduced concept hierarchies into this problem and present several algorithms for discovering multiple-level sequential patterns based on the hierarchies. An experiment was conducted to assess the performance of the proposed algorithms. The performances of the algorithms were measured by the relative time spent on completing the mining tasks on two different datasets. The experimental results showed that the performance depends on the characteristics of the datasets and the pre-defined threshold of minimal support for each level of the concept hierarchy. Based on the experimental results, some suggestions were also given for how to select appropriate algorithm for a certain datasets.
Abstract: Heat-inducible gene expression vectors are useful for hyperthermia-induced cancer gene therapy, because the combination
of hyperthermia and gene therapy can considerably improve the therapeutic effects. In the present study, we developed an enhanced
heat-inducible transgene expression system in which a heat-shock
protein (HSP) promoter and tetracycline-responsive transactivator
were combined. When the transactivator plasmid containing the
tetracycline-responsive transactivator gene was co-transfected with
the reporter gene expression plasmid, a high level of heat-induced gene expression was observed compared with that using the HSP
promoter without the transactivator. In vitro evaluation of the
therapeutic effect using HeLa cells showed that heat-induced therapeutic gene expression caused cell death in a high percentage of
these cells, indicating that this strategy is promising for cancer gene therapy.
Abstract: This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.
Abstract: Although agriculture is an important part of the world
economy, accounting in agriculture still has many shortcomings. The
adoption of IAS 41 “Agriculture” has tried to improve this situation
and increase the comparability of financial statements of entities in
the agricultural sector. Although controversial, IAS 41 is the first
step of a consistent transition to fair value assessment in the
agricultural sector. The objective of our work is the analysis of IAS
41 and current accounting agricultural situation in Romania.
Accounting regulations in Romania are in accordance with European
directives and, in many respects, converged with IFRS referential.
Provisions of IAS 41, however, are not reflected directly in
Romanian regulations. With the increase of forest land transactions,
it is expected that recognition and measurement of biological assets
under IAS 41 to become a necessity.
Abstract: This study proposes a materials procurement contracts
model to which the zero-cost collar option is applied for heading price
fluctuation risks in construction.The material contract model based on
the collar option that consists of the call option striking zone of the
construction company(the buyer) following the materials price
increase andthe put option striking zone of the material vendor(the
supplier) following a materials price decrease. This study first
determined the call option strike price Xc of the construction company
by a simple approach: it uses the predicted profit at the project starting
point and then determines the strike price of put option Xp that has an
identical option value, which completes the zero-cost material
contract.The analysis results indicate that the cost saving of the
construction company increased as Xc decreased. This was because the
critical level of the steel materials price increasewas set at a low level.
However, as Xc decreased, Xpof a put option that had an identical
option value gradually increased. Cost saving increased as Xc
decreased. However, as Xp gradually increased, the risk of loss from a
construction company increased as the steel materials price decreased.
Meanwhile, cost saving did not occur for the construction company,
because of volatility. This result originated in the zero-cost features of
the two-way contract of the collar option. In the case of the regular
one-way option, the transaction cost had to be subtracted from the cost
saving. The transaction cost originated from an option value that
fluctuated with the volatility. That is, the cost saving of the one-way
option was affected by the volatility. Meanwhile, even though the
collar option with zero transaction cost cut the connection between
volatility and cost saving, there was a risk of exercising the put option.
Abstract: This paper applies fuzzy AHP to evaluate the service
quality of online auction. Service quality is a composition of various
criteria. Among them many intangible attributes are difficult to
measure. This characteristic introduces the obstacles for respondents
on reply in the survey. So as to overcome this problem, we invite
fuzzy set theory into the measurement of performance and use AHP in
obtaining criteria. We found the most concerned dimension of service
quality is Transaction Safety Mechanism and the least is Charge Item.
Other criteria such as information security, accuracy and information
are too vital.
Abstract: A real time distributed computing has
heterogeneously networked computers to solve a single problem. So
coordination of activities among computers is a complex task and
deadlines make more complex. The performances depend on many
factors such as traffic workloads, database system architecture,
underlying processors, disks speeds, etc. Simulation study have been
performed to analyze the performance under different transaction
scheduling: different workloads, arrival rate, priority policies,
altering slack factors and Preemptive Policy. The performance metric
of the experiments is missed percent that is the percentage of
transaction that the system is unable to complete. The throughput of
the system is depends on the arrival rate of transaction. The
performance can be enhanced with altering the slack factor value.
Working on slack value for the transaction can helps to avoid some
of transactions from killing or aborts. Under the Preemptive Policy,
many extra executions of new transactions can be carried out.
Abstract: Business rules are widely used within the services
sector. They provide consistency and allow relatively unskilled staff
to process complex transactions correctly. But there are many
examples where the rules themselves have an impact on the costs and
profits of an organisation. Financial services, transport and human
services are areas where the rules themselves can impact the bottom
line in a predictable way. If this is the case, how can we find that set
of rules that maximise profit, performance or customer service, or
any other key performance indicators? The manufacturing, energy
and process industries have embraced mathematical optimisation
techniques to improve efficiency, increase production and so on. This
paper explores several real world (but simplified) problems in the
services sector and shows how business rules can be optimised. It
also examines the similarities and differences between the service
and other sectors, and how optimisation techniques could be used to
deliver similar benefits.
Abstract: One of the main consequences of the ubiquitous usage of Internet as a means to conduct business has been the progressive internationalization of contracts created to support such transactions. As electronic commerce becomes International commerce, the reality is that commercial disputes will occur creating such questions as: "In which country do I bring proceedings?" and "Which law is to be applied to solve disputes?" The decentralized and global structure of the Internet and its decentralized operation have given e-commerce a transnational element that affects two questions essential to any transaction: applicable law and jurisdiction in the event of dispute. The sharing of applicable law and jurisdiction among States in respect of international transactions traditionally has been based on the use of contact factors generally of a territorial nature (the place where real estate is located, customary residence, principal establishment, place of shipping goods). The characteristics of the Internet as a new space sometimes make it difficult to apply these rules, and may make them inoperative or lead to results that are surprising or totally foreign to the contracting parties and other elements and circumstances of the case.
Abstract: This paper aims to address the new trend of social
commerce as electronic commerce leverages Web 2.0 technologies
and online social media. The infusions of new technologies on the
World Wide Web connect users in their homes and workplaces,
thus transforming social formations and business transactions. An
in-depth study of the growth and success of a social commerce site,
Facebook was conducted. The investigation is finalized with a triad
relational model which reflects socioeconomic life in the Internet
today. The following three concepts work jointly to form a global
community that has already started to take the place of traditional
commerce and socialization: Web 2.0 technology, E-commerce,
and online social media. A discussion of the research findings
indicates that social commerce networks are sustainable because of
the various incentives given to users as they collaborate with others
regardless of their identity and location. The focus of this article is
to increase understanding on quickly developing Web 2.0 based
social media and their subsequent effects on the emerging social
commerce.
Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: VRML( The virtual reality modeling language) is a standard language used to build up 3D virtualized models. The quick development of internet technology and computer manipulation has promoted the commercialization of reality virtualization. VRML, thereof, is expected to be the most effective framework of building up virtual reality. This article has studied plans to build virtualized scenes based on the technology of virtual reality and Java programe, and introduced how to execute real-time data transactions of VRML file and Java programe by applying Script Node, in doing so we have the VRML interactivity being strengthened.
Abstract: The paper investigates the main issues concerning the activity of mergers and acquisitions in Romania in the period 2000- 2004. As in the first decade after the failure of the socialist economy the market of M&A was living its infancy based exclusively on privatization transactions, after 2000 the market entered in a stage of maturity. We are investigated both the registered evolutions in terms of number and value of transactions, and some sectoral issues, concerning the most important industries affected by the M&A process.
Abstract: Electronic commerce is growing rapidly with on-line
sales already heading for hundreds of billion dollars per year. Due to
the huge amount of money transferred everyday, an increased
security level is required. In this work we present the architecture of
an intelligent speaker verification system, which is able to accurately
verify the registered users of an e-commerce service using only their
voices as an input. According to the proposed architecture, a
transaction-based e-commerce application should be complemented
by a biometric server where customer-s unique set of speech models
(voiceprint) is stored. The verification procedure requests from the
user to pronounce a personalized sequence of digits and after
capturing speech and extracting voice features at the client side are
sent back to the biometric server. The biometric server uses pattern
recognition to decide whether the received features match the stored
voiceprint of the customer who claims to be, and accordingly grants
verification. The proposed architecture can provide e-commerce
applications with a higher degree of certainty regarding the identity
of a customer, and prevent impostors to execute fraudulent
transactions.