...International Convergence of Accounting Standards Standardization is a common theme across many sectors as the world continues an ever developing push towards globalization. This globalization requires the economic integration of nations into an international economy. In order to achieve integration it was recognized that there needed to be a standardized accounting system for financial information to be exchanged and interpreted. Thus, a goal and a path were developed to obtain the International Convergence of Accounting Standards. To understand the International Convergence of Accounting Standards knowledge is needed of its meaning, the roles of the IASB and FASB, it's history, where the world is in its process, futures plans, its benefits, and what the International Convergence means for Accounting in the US. Meaning of International Convergence of Accounting Standards: The FASB believes that the goal of convergence is to establish an exclusive set of reputable, international accounting standards. Convergence allows for companies both domestic and internationally to use the same standards for financial reporting. The path needed to develop such standards involves the FASB and the IASB to facilitate their efforts to improve upon the U.S. generally accepted accounting principles and the International Financial Reporting Standards and eradicate the differences between the two. Description of IASB & FASB and their roles: The International Accounting Standards Board...
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...One day we don’t have to talk about the story of convergence between International Financial Reporting Standards (“IFRS”) and U.S. GAAP (“GAAP”). I believe that they will be fully converged someday in the future. It is generally assumed that, all standard setters would agree on a single, high-quality accounting standard and it can meet everyone’s need. However, there is also a long road to achieve this ultimate goal. Fortunately, the steps of convergence never stop. There are more than 100 countries are adopting or processing adopting IFRS, it has already become the most popular international accounting standard in the world. Early in 2002, the International Accounting Standards Board (“IASB”) and the Financial Accounting Standards Board (“FASB”) agreed that a common set of high quality, global accounting standards was priority of both Boards. Then, the Securities and Exchange Commission (“SEC”) proposed a Roadmap for the potential use of financial statements prepared in accordance with IFRS as issued by the IASB by U.S. issuers for purposes of their filings with the Commission in 2008 which can be seen as a milestone as the upcoming fully convergence. Although in May 2011, the SEC staff released a paper which describe a slower process of incorporating IFRS into the US financial reporting system, it doesn’t change the fact that the convergence still processing. And the SEC plays a role as a promoter. There is no doubt that the United States is only “Superpower” owning the...
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...A Delay-based Optimum Routing Protocol Scheme for Collision Avoidance Applications in VANETs Gayathri Narayanan1,a, Neethu Sathianadhan2,b and Sruthi Sanjiv Gangadharan3,c 1,2,3 Department of Electronics and Communication Engineering Amrita School of Engineering, Amritapuri Campus Kollam – Kerala, India agayathrin@am.amrita.edu, bneethu91ammu@gmail.com, csruti.sanjiv_g@ymail.com Keywords: Broadcast, Multi-hop, VANETs, Delay, Routing Protocols, AODV, Cluster-based routing, OSPF. Abstract — Broadcast transmissions are currently finding extensive applications in vehicular ad-hoc networks, albeit primarily in the research phase. Given the importance of knowing the updated network details of each node in the network, and also considering the fact that the delay in transmission of messages is a crucial factor in collision avoidance, it is imperative to implement a broadcast network which will ensure minimum delay in transmission of messages between the nodes. In this paper, we primarily implement a multi-hop broadcast vehicular network for collision avoidance. We consider the mobility and traffic density of vehicles and simulate the end-to-end delay in message transmission for a sparse and dense network scenario. In order to ensure high reliability and get the optimum delay, we extend the scenario to include three different routing protocols – AODV, Cluster-based routing and OSPF – and perform a comparison based on the end-to-end transmission delay to determine the...
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...Shifting Scopes: Redefining Media in an Ever-Converging Society Through the application of convergence theories, governmental policies and previously conducted research, it is clear that the impact of media platform consolidation and convergence is an ever relevant factor in the changing face of our perceptions of technology and the distribution of media content. In order to adapt to the ever-shifting scopes of media, one must be readily adaptable and compliant when it comes to distinguishing new aspects of digital technologies in this age of redefine. No longer do we live in a society with definite mediums and platforms for the distribution of media content. The way we as humans obtain entertainment, news and information is too changing with the initiation of new multi-faceted technologies. However, researchers and members of society argue whether the consolidation of vehicles for media consumption is beneficial for society as a whole. As the pace of lives for many citizens becomes ever more rapid, consumers of media technology expect to intake incredible amounts of content in a dwindling amount of time, which has pressured the media industry to transform from traditional measures of transference. Researchers Dr. Frederic Gundelsweiler and Dr. Christian Filk attribute this societal demand for instantaneous consumption and its consequences in their article, Future Media Platforms for Convergence Journalisms. “When we examine the traditional media of mass communication, we recognize...
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...¨ TECHNISCHE UNIVERSITAT BERLIN Fakult¨t IV – Elektrotechnik und Informatik a Fachgebiet Intelligente Netze Prof. Anja Feldmann Juhoon Kim, Franziska Lichtblau, Arne Ludwig, Philipp Richter, Florian Streibelt 10th Assignment: Network Protocols and Architectures, WS 13/14 Question 1: (20 points) Fairness of TCP: AIMD vs. AIAD Refer to the figure on the right which illustrates the convergence of TCP’s additive-increase, multiplicative-decrease (AIMD) algorithm. The figure shows the throughput by the two TCP connections 1 and 2. Suppose that instead of a multiplicative-decrease TCP decreases the window size by a constant amount. Would the resulting additive-increase, additive-decrease converge to an equal share algorithm? Justify your answer using a diagram similar to the figure on the right. Full bandwidth utilization line Equal bandwidth share Connection 2 throughput D B E C A Connection 1 throughput Question 2: (10 points) Resource Allocation: Congestion Control Discuss how the Internet would look like if every flow would be based on UDP and does not use congestion control. Question 3: (10 points) Security of ARP Explain the principle of ARP spoofing and discuss a way to defend against it. Question 4: (10 points) Switching Loops For redundancy reasons it might be a good idea to have a switch connected to several switches instead of only one. Have a look at the Figure below and explain why it can cause problems having switches S2 and S3 connected to both switches...
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...SECURE ROUTING IN WIRELESS SENSOR NETWORKS By [Name] The Name of the Class (Course) Professor (Tutor): The Name of the School (University): The City and State The Date: Abstract. Wireless sensor networks (WSANs) are a group of sensors and actors that are linked by a wireless medium for the purpose of performing distributed sensing and action on a given task. This involves the sensors collecting information about the surrounding physical environment and sending the information to the actors which take the decisions and perform some needed action basing on the information received from the sensors about the surrounding environment. These sensor networks are sometimes referred to as wireless sensor and actuator networks. They monitor physical or environmental conditions such as sound, pressure, temperature among others and send the collected data to the required location. Effective sensing and acting requires a distributed local coordination methods and mechanism among the sensors and the actors in addition to this, sensor data should be valid in order for right and timely actions to be performed. This paper describes secure routing in wireless sensor networks and outlines its threats on security. Keywords: Wireless sensor and actor networks; Actuators; Ad hoc networks; Sybil attack; Real-time communication; Sinkhole; Routing; MAC; adversary. Introduction With the recent rapid improvement on technology, many networking technologies have been created to make...
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...CCNPv7 ROUTE Chapter 4 Lab 4-3, Redistribution Between EIGRP for IPv6 and OSPFv3 Topology [pic] Objectives • Review EIGRP and OSPF configuration. • Summarize routes in EIGRP. • Summarize in OSPF at an ABR and an ASBR. • Redistribute into EIGRP. • Redistribute into OSPF. Background Two online booksellers, Example.com and Example.net, have merged and now need a short-term solution to inter-domain routing. Since these companies provide client services to Internet users, it is essential to have minimal downtime during the transition. Example.com is running EIGRP while Example.net is running a multi-area OSPF. Because it is imperative that the two booksellers continuously deliver Internet services, you should bridge these two routing domains without interfering with each router’s path through its own routing domain to the Internet. The CIO determines that it is preferable to keep the two protocol domains shown in the diagram during the transition period, because the network engineers on each side need to understand the other’s network before deploying a long-term solution. Redistribution will be a short-term solution. In this scenario, R1 and R2 are running EIGRP while R2 is the OSPF autonomous system border router (ASBR) consisting of areas 0, 10, and 20. You need to configure R2 to enable these two routing protocols to interact to allow full connectivity between all networks. In this lab...
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...and infrastructure less features. VANET nodes are capable of self organising and managing the information in a distributed fashion with or without any centralised authority. Road Side Units (RSU) supported by DSRC standard [2] acts as gateways or fixed access points to vehicles in mobility and provides interim connectivity to vehicles. One of the major advantages of VANETs over MANETs is the unlimited battery power generated on the fly. VANET plays a major role in defining safety measures by streaming communication between vehicles, infotainment and telematics. In any generic network phenomena the concept of routing and its characteristics are highly linked with Quality of Service (QoS). The United Nations Consultative Committee for International Telephony and Telegraphy (CCITT) Recommendation E.800 has defined QoS as: “The collective effect of service performance which determines the degree of satisfaction of a user of the service”. The major concern of VANET routing is that whether the performance can satisfy the throughput and delay requirements of such media streaming applications. Unavailability of efficient routing algorithms for the VANET scenario, force the researchers to use the MANET routing algorithms. An analysis of VANET routing protocols shows that its performance is not acceptable due to the feature of very high mobility in terms of speed[3]. Its adverse effect leads to broken links, with high packet drop and overhead due to missing route repairs or failure. This...
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...create an environment that is warm and inviting as well as nurturing. As Michael Fullen states in his book, Leading in a Culture of Change, I want to “foster leadership in others, thereby making themselves dispensable in the long run”. I want to be a leader of leaders or a leader producer. In the chaos field of education, we will be tackled with many daily problems. I agree with the Heifetz (1994, p15 from Fullan p.3) in that we need to learn as leaders how to mobilize people to tackle “…tough problems”. Leadership is not so much in the solutions but in getting people to identify problems and mobilize them to address those problems. The book goes on to discuss convergence of many ideas and skills to be effective. The one type of leader is no longer effective in addressing many types of problems. I have added convergence as a descriptor of my leadership styles and will revisit that later. One component of this convergent style includes Moral Purpose. As a leader in education, I want to create an inviting learning environment in my school community where school is a positive place of many levels of environments coming together in a positive way. I want to create an environment where the teachers are open to discuss ideas and to see me as part of the team to facilitate positive change in the school environment. Another component that is an important part of my leadership style is the ability to understand change. In my observation, change is a given. We are in a fast changing environment...
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...CMIT 350 WAN and SOHO Skills Implementation Use this document as a guide for formatting and organizing your CMIT 350 Skills Implementation challenge. Title Page Professionalism will be key to your success and advancement in your academic and professional career. Use the title page to identify relevant information such as your name, the course, professor, and submission/completion date. Document Index/Contents Organization will allow your document to be divided into key areas of consideration and allows an overall structure to be placed over the submission. Sample text: I. Site “XXXXXXXX” Challenges and Implementation II. Site “XXXXXXXX” Challenges and Implementation III. Site “XXXXXXXX” Challenges and Implementation IV. Bibliography Site “XXXXXXXXXX” Challenge and Implementation (Provide a section for each site, as suggested in your table of contents.) Site Details and Challenges (Summary) Here, you will simply summarize the site requirements and/or challenges you are attempting to overcome. You will not need to implement solutions or discuss your approach at this point. This information is provided to you and can simply be organized and restated as you understand it. Think of this area as what needs to be corrected. Suggested length would be one or two paragraphs. Sample text: As described in the scenario, the xUMUC site was developed without any VLAN structure, and administrators have found the need to isolate broadcast traffic from a layer-2 perspective. Site...
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...The Convergence of Science and Religion Philosophy of Religions January 31, 2014 Summary Science involves a body of abstract knowledge that has been arrived at through scientific research and logical analysis. Charles H. Townes is an award winning scientist, who in this article, attempts to convince the reader that the disciplines of science and religion are complimentary ideals. Townes intends to display that the use of one does not negate the use of another. He explained that since both notions are universal, then they have similarities. Townes convergence theory of both science and religion were evidenced by the use of scientific examples, along with personal accounts and experiences of well known scientist and religious figures. What the People Think The masses remain divided in terms of personal beliefs on the topic of science and religion. This is true to this day. Some view them as two separate entities altogether with no connection. They may choose to have a higher regard for either science or religion, and view the other as an outright impairment with destructive qualities aimed toward the quality of mankind. In contrast, there are individuals who recognize and accept both components of science and religion, yet maintain them severed in their thought processes. Science vs. Religion The affiliation between religion and science has been a theme of study spoken on by not only scientists, but philosophers, theologians, and others. Perspectives from different...
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...HUM/186 Jazmen Sears 2/16/2013 Some major developments in the evolution of mass media during the last century were print media which contained newspapers and magazines. Also broadcast media such as radio, video games, computers radios, high definition televisions, and film. Most importantly media convergence which is the merging of content through different media types allowed these sources to be available in many different outlets. Media convergence gave people the option to be more freely online or offline such as video games. One major development under media convergence was and still is books; books became available through many sources rather than just hard-copy. With books being the oldest form of media and the newest form of media, which is the internet; both merged resulting in media convergence. Internet emerged as a part of electronic media, resulting in one of the best dual impact source of communication. The twentieth century created an electronic phase which led to inventions and creations of cellular phones with more capability, computers with wireless detachments, and digital senders/scanners. All of these creations gave people the ability to connect to all ending sources though almost any electronic they chose. Following that was the digital era; which sparked a rapid growth towards the internet function. News anchors were no longer the only ones to obtain information as to what was occurring daily and constantly. Throughout U.S. history, evolving media...
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...Gevarish Carter Physical Networking Unit 1 Exercise 1 Local Exchange 9/28/15 The Local Exchange acts as the convergence point for the information sent to the consumers and the point at which services from the global telecommunication are distributed to the consumers. The central office at the local exchange contains the switching equipment to direct your telephone, data, video, etc. to where it needs to go. To understand that you must understand how to interface with the local exchange meaning you must know the different networks that compromise it. The first network is the access network which is the network that connects the individual user or business with the telecommunications system. It’s a critical part of the network because it’s the part of the network that reaches the end user and “connects them”. This is made up of a series of fiber-optic and copper cabling and passive and active equipment that connects you to the local exchange. The second network is the metro network, sometimes called the MAN it is where the information is collected from the local exchange of the service provider as well as other service provider and then sent to the regional and long-hauled network. This is usually the last point before the information is sent to the core network. The purpose of a Network is to share data. To make this possible, you have to be able to connect to other computers. Companies that succeeded at doing this have a great profit with exponential growth possibilities...
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...Sealing “Tis jest a dog’s work while it lasts, but somehow there’s an excitement in it, that sets young fellers kind o’ restless in the spring….a man, ’ll go for swile where gold won’t drag ‘un.” A quote by fishermen John Saunders in Newfoundland and Her Un-trodden Ways 1907. The industry itself was known as swilling (sealing) and between the 1830s and 1930s it occupied the minds and bodies of 20 thousand or more Newfoundland sealer/fishermen and 400 vessels, usually half the male population between Notre Dame Bay and Trepassy Bay. During the peak years of the 1840s an astonishing 500,000 seal pelts would be taken annually. For comparison, during the same period, fur seals in the north east pacific were hunted to near extinction. The business of sculping (flensing) the seal pelts took place there on the ice floe. Here, if the herds were plentiful, a large mound of pelts would soon be built up, to be picked up later by the sealer’s mother ship. Sealers habitually risked their lives but accepted it without question. The experience of a trip ‘to the ice’ ( usually understood to mean ‘the front’, a large area lying off the North East coast of the Island but also to a lesser degree the Gulf of St Lawrence ), was not to be missed, rough and dangerous, it became to be regarded as a rite-of-passage for young outport Newfoundlanders. All one needed for the hunt was a gaff, (a wooden pole about 6 ft. in length, with an iron spike and hook attached at the end, a suitable flensing knife...
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...Industrial and Applied Mathematics A New Alternating Minimization Algorithm for Total Variation Image Reconstruction∗ Yilun Wang†, Junfeng Yang‡, Wotao Yin†, and Yin Zhang† Abstract. We propose, analyze, and test an alternating minimization algorithm for recovering images from blurry and noisy observations with total variation (TV) regularization. This algorithm arises from a new half-quadratic model applicable to not only the anisotropic but also the isotropic forms of TV discretizations. The per-iteration computational complexity of the algorithm is three fast Fourier transforms. We establish strong convergence properties for the algorithm including finite convergence for some variables and relatively fast exponential (or q-linear in optimization terminology) convergence for the others. Furthermore, we propose a continuation scheme to accelerate the practical convergence of the algorithm. Extensive numerical results show that our algorithm performs favorably in comparison to several state-of-the-art algorithms. In particular, it runs orders of magnitude faster than the lagged diffusivity algorithm for TV-based deblurring. Some extensions of our algorithm are also discussed. Key words. half-quadratic, image deblurring, isotropic total variation, fast Fourier transform AMS subject classifications. 68U10, 65J22, 65K10, 65T50, 90C25 DOI. 10.1137/080724265 1. Introduction. In this paper, we propose a fast algorithm for reconstructing images from blurry and noisy observations....
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