Search results for: iterated transactions

Authors: Rafat Alshorman, Walter Hussak

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.

Keywords: Multi-step transactions, LTL specifications, Model Checking.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1338

Authors: Walter Hussak

Abstract:

We present an operator for a propositional linear temporal logic over infinite schedules of iterated transactions, which, when applied to a formula, asserts that any schedule satisfying the formula is serializable. The resulting logic is suitable for specifying and verifying consistency properties of concurrent transaction management systems, that can be defined in terms of serializability, as well as other general safety and liveness properties. A strict form of serializability is used requiring that, whenever the read and write steps of a transaction occurrence precede the read and write steps of another transaction occurrence in a schedule, the first transaction must precede the second transaction in an equivalent serial schedule. This work improves on previous work in providing a propositional temporal logic with a serializability operator that is of the same PSPACE complete computational complexity as standard propositional linear temporal logic without a serializability operator.

Keywords: Temporal logic, iterated transactions, serializability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1515

Authors: R. Uthayakumar, G. Arockia Prabakar

Abstract:

In this paper, we introduce R Iterated Function System and employ the Hutchinson Barnsley theory (HB) to construct a fractal set as its unique fixed point by using Reich contractions in a complete b metric space. We discuss about well posedness of fixed point problem for b metric space.

Keywords: Fractals, Iterated Function System, Compact set, Reich Contraction, Well posedness.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1738

Authors: S. A. Banani, M. A. Masnadi-Shirazi

Abstract:

This paper presents a new algorithm which yields a nonlinear state estimator called iterated unscented Kalman filter. This state estimator makes use of both statistical and analytical linearization techniques in different parts of the filtering process. It outperforms the other three nonlinear state estimators: unscented Kalman filter (UKF), extended Kalman filter (EKF) and iterated extended Kalman filter (IEKF) when there is severe nonlinearity in system equation and less nonlinearity in measurement equation. The algorithm performance has been verified by illustrating some simulation results.

Keywords: Extended Kalman Filter, Iterated EKF, Nonlinearstate estimator, Unscented Kalman Filter.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2818

Authors: Shimal Das, Dibyendu Ghoshal

Abstract:

The effect of directional search using iterated functional system has been studied on four images taken from databases. The images are portioned successively towards smaller dimension. Presented method provides the faster rate of convergence with respect to processing time in the flat region, but the same has been found to be slower at the border of the images and edges. It has also been revealed that the PSNR is lower at the edges and border portions of the image, and it is found to be higher in the uniform gray region, under the same external illumination and external noise environment.

Keywords: Iterated functional system, fractal compression, structural similarity index measure, fractal block coding, affine transformations.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 872

Authors: Rafat Alshorman, Walter Hussak

Abstract:

In mobile environments, unspecified numbers of transactions arrive in continuous streams. To prove correctness of their concurrent execution a method of modelling an infinite number of transactions is needed. Standard database techniques model fixed finite schedules of transactions. Lately, techniques based on temporal logic have been proposed as suitable for modelling infinite schedules. The drawback of these techniques is that proving the basic serializability correctness condition is impractical, as encoding (the absence of) conflict cyclicity within large sets of transactions results in prohibitively large temporal logic formulae. In this paper, we show that, under certain common assumptions on the graph structure of data items accessed by the transactions, conflict cyclicity need only be checked within all possible pairs of transactions. This results in formulae of considerably reduced size in any temporal-logic-based approach to proving serializability, and scales to arbitrary numbers of transactions.

Keywords: multi-step transactions, serializability, directed graph.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1312

Authors: Rafat Alshorman, Walter Hussak

Abstract:

Existing work in temporal logic on representing the execution of infinitely many transactions, uses linear-time temporal logic (LTL) and only models two-step transactions. In this paper, we use the comparatively efficient branching-time computational tree logic CTL and extend the transaction model to a class of multistep transactions, by introducing distinguished propositional variables to represent the read and write steps of n multi-step transactions accessing m data items infinitely many times. We prove that the well known correspondence between acyclicity of conflict graphs and serializability for finite schedules, extends to infinite schedules. Furthermore, in the case of transactions accessing the same set of data items in (possibly) different orders, serializability corresponds to the absence of cycles of length two. This result is used to give an efficient encoding of the serializability condition into CTL.

Keywords: computational tree logic, serializability, multi-step transactions.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1126

Authors: Walter Hussak, John Keane

Abstract:

The usual correctness condition for a schedule of concurrent database transactions is some form of serializability of the transactions. For general forms, the problem of deciding whether a schedule is serializable is NP-complete. In those cases other approaches to proving correctness, using proof rules that allow the steps of the proof of serializability to be guided manually, are desirable. Such an approach is possible in the case of conflict serializability which is proved algebraically by deriving serial schedules using commutativity of non-conflicting operations. However, conflict serializability can be an unnecessarily strong form of serializability restricting concurrency and thereby reducing performance. In practice, weaker, more general, forms of serializability for extended models of transactions are used. Currently, there are no known methods using proof rules for proving those general forms of serializability. In this paper, we define serializability for an extended model of partitioned transactions, which we show to be as expressive as serializability for general partitioned transactions. An algebraic method for proving general serializability is obtained by giving an initial-algebra specification of serializable schedules of concurrent transactions in the model. This demonstrates that it is possible to conduct algebraic proofs of correctness of concurrent transactions in general cases.

Keywords: Algebraic Specification, Partitioned Transactions, Serializability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1177

Authors: Jessada Tariboon

Abstract:

In this article, using distribution kernel, we study the nonlinear equations with n-dimensional telegraph operator iterated k-times.

Keywords: Telegraph operator, Elementary solution, Distribution kernel.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1154

Authors: Nadia M. G. AL-Saidi

Abstract:

Since 1984 many schemes have been proposed for digital signature protocol, among them those that based on discrete log and factorizations. However a new identification scheme based on iterated function (IFS) systems are proposed and proved to be more efficient. In this study the proposed identification scheme is transformed into a digital signature scheme by using a one way hash function. It is a generalization of the GQ signature schemes. The attractor of the IFS is used to obtain public key from a private one, and in the encryption and decryption of a hash function. Our aim is to provide techniques and tools which may be useful towards developing cryptographic protocols. Comparisons between the proposed scheme and fractal digital signature scheme based on RSA setting, as well as, with the conventional Guillou-Quisquater signature, and RSA signature schemes is performed to prove that, the proposed scheme is efficient and with high performance.

Keywords: Digital signature, Fractal, Iterated function systems(IFS), Guillou-Quisquater (GQ) protocol, Zero-knowledge (ZK)

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1466

Authors: C. A. Corzo, N. Zhang, F. Corzo

Abstract:

Insider abuse has recently been reported as one of the more frequently occurring security incidents, suggesting that more security is required for detecting and preventing unauthorised financial transactions entered by authorised users. To address the problem, and based on the observation that all authorised interbanking financial transactions trigger or are triggered by other transactions in a workflow, we have developed a security solution based on a redefined understanding of an audit workflow. One audit workflow where there is a log file containing the complete workflow activity of financial transactions directly related to one financial transaction (an electronic deal recorded at an e-trading system). The new security solution contemplates any two parties interacting on the basis of financial transactions recorded by their users in related but distinct automated financial systems. In the new definition interorganizational and intra-organization interactions can be described in one unique audit trail. This concept expands the current ideas of audit trails by adapting them to actual e-trading workflow activity, i.e. intra-organizational and inter-organizational activity. With the above, a security auditing service is designed to detect integrity drifts with and between organizations in order to detect unauthorised financial transactions entered by authorised users.

Keywords: Intrusion Detection and Prevention, Authentica-transtionand Identification.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1496

Authors: Saulius Minkevicius, Genadijus Kulvietis

Abstract:

The modern queueing theory is one of the powerful tools for a quantitative and qualitative analysis of communication systems, computer networks, transportation systems, and many other technical systems. The paper is designated to the analysis of queueing systems, arising in the networks theory and communications theory (called open queueing network). The authors of this research in the sphere of queueing theory present the theorem about the law of the iterated logarithm (LIL) for the queue length of a customers in open queueing network and its application to the mathematical model of the open message switching system.

Keywords: Models of information systems, open message switching system, open queueing network, queue length of a customers, heavy traffic, a law of the iterated logarithm.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1311

Authors: Ashwani Kumar, Jitender Kumar

Abstract:

In this paper, an optimal power flow based approach has been applied for multi-transactions deregulated environment for ATC determination with SVC and STATCOM. The main contribution of the paper is (i) OPF based approach for evaluation of ATC with multi-transactions, (ii) ATC enhancement with FACTS devices viz. SVC and STATCOM for intact and line contingency cases, (iii) Impact of ZIP load on ATC determination and comparison of ATC obtained with SVC and STATCOM. The results have been determined for intact and line contingency cases taking simultaneous as well as single transaction cases for IEEE 24 bus RTS.

Keywords: Available transfer capability, FACTS devices, line contingency, multi-transactions, ZIP load model.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1885

Authors: Srijanani Anurag Prasad

Abstract:

The Coalescence Hidden-variable Fractal Interpolation Surface (CHFIS) was built by combining interpolation data from the Iterated Function System (IFS). The interpolation data in a CHFIS comprise a row and/or column of uncertain values when a single point is entered. Alternatively, a row and/or column of additional points are placed in the given interpolation data to demonstrate the node added CHFIS. There are three techniques for inserting new points that correspond to the row and/or column of nodes inserted, and each method is further classified into four types based on the values of the inserted nodes. As a result, numerous forms of node insertion can be found in a CHFIS.

Keywords: Fractal, interpolation, iterated function system, coalescence, node insertion, knot insertion.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 252

Authors: M. Jamali, F. Taghiyareh

Abstract:

The problem of frequent itemset mining is considered in this paper. One new technique proposed to generate frequent patterns in large databases without time-consuming candidate generation. This technique is based on focusing on transaction instead of concentrating on itemset. This algorithm based on take intersection between one transaction and others transaction and the maximum shared items between transactions computed instead of creating itemset and computing their frequency. With applying real life transactions and some consumption is taken from real life data, the significant efficiency acquire from databases in generation association rules mining.

Keywords: Association rules, data mining, frequent patterns, shared itemset.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1353

Authors: Jia-Yu Dai, Don-Lin Yang, Jungpin Wu, Ming-Chuan Hung

Abstract:

In an era of knowledge explosion, the growth of data increases rapidly day by day. Since data storage is a limited resource, how to reduce the data space in the process becomes a challenge issue. Data compression provides a good solution which can lower the required space. Data mining has many useful applications in recent years because it can help users discover interesting knowledge in large databases. However, existing compression algorithms are not appropriate for data mining. In [1, 2], two different approaches were proposed to compress databases and then perform the data mining process. However, they all lack the ability to decompress the data to their original state and improve the data mining performance. In this research a new approach called Mining Merged Transactions with the Quantification Table (M2TQT) was proposed to solve these problems. M2TQT uses the relationship of transactions to merge related transactions and builds a quantification table to prune the candidate itemsets which are impossible to become frequent in order to improve the performance of mining association rules. The experiments show that M2TQT performs better than existing approaches.

Keywords: Association rule, data mining, merged transaction, quantification table.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1919

Authors: Osman Mohammed Hegazy, Ali Hamed El Bastawissy, Romani Farid Ibrahim

Abstract:

In this paper, our concern is the management of mobile transactions in the shared area among many servers, when the mobile user moves from one cell to another in online partiallyreplicated distributed mobile database environment. We defined the concept of transaction and classified the different types of transactions. Based on this analysis, we propose an algorithm that handles the disconnection due to moving among sites.

Keywords: Concurrency, mobile database, transaction processing, two phase locking.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1625

Authors: Wanatchapong Kongkaew

Abstract:

This paper proposes an application of probabilistic technique, namely Gaussian process regression, for estimating an optimal sequence of the single machine with total weighted tardiness (SMTWT) scheduling problem. In this work, the Gaussian process regression (GPR) model is utilized to predict an optimal sequence of the SMTWT problem, and its solution is improved by using an iterated local search based on simulated annealing scheme, called GPRISA algorithm. The results show that the proposed GPRISA method achieves a very good performance and a reasonable trade-off between solution quality and time consumption. Moreover, in the comparison of deviation from the best-known solution, the proposed mechanism noticeably outperforms the recently existing approaches.

 

Keywords: Gaussian process regression, iterated local search, simulated annealing, single machine total weighted tardiness.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2191

Authors: Mohammad Akbarpour, Reza Nasiri Mahalati, Caro Lucas

Abstract:

The existence of many biological systems, especially human societies, is based on cooperative behavior [1, 2]. If natural selection favors selfish individuals, then what mechanism is at work that we see so many cooperative behaviors? One answer is the effect of network structure. On a graph, cooperators can evolve by forming network bunches [2, 3, 4]. In a research, Ohtsuki et al used the idea of iterated prisoners- dilemma on a graph to model an evolutionary game. They showed that the average number of neighbors plays an important role in determining whether cooperation is the ESS of the system or not [3]. In this paper, we are going to study the dynamics of evolution of cooperation in a social network. We show that during evolution, the ratio of cooperators among individuals with fewer neighbors to cooperators among other individuals is greater than unity. The extent to which the fitness function depends on the payoff of the game determines this ratio.

Keywords: Evolution of cooperation, Iterated prisoner's dilemma, Model dynamics, Social network structure, Intensity of selection.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1309

Authors: Dibyendu Ghoshal, Shimal Das

Abstract:

Image compression based on fractal coding is a lossy compression method and normally used for gray level images range and domain blocks in rectangular shape. Fractal based digital image compression technique provide a large compression ratio and in this paper, it is proposed using YUV colour space and the fractal theory which is based on iterated transformation. Fractal geometry is mainly applied in the current study towards colour image compression coding. These colour images possesses correlations among the colour components and hence high compression ratio can be achieved by exploiting all these redundancies. The proposed method utilises the self-similarity in the colour image as well as the cross-correlations between them. Experimental results show that the greater compression ratio can be achieved with large domain blocks but more trade off in image quality is good to acceptable at less than 1 bit per pixel.

Keywords: Fractal coding, Iterated Function System (IFS), Image compression, YUV colour space.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1930

Authors: Chia-Hung Lin, Mei-Sung Kang, Cong-Hui Huang, Chao-Lin Kuo

Abstract:

This paper proposes fractal patterns for power quality (PQ) detection using color relational analysis (CRA) based classifier. Iterated function system (IFS) uses the non-linear interpolation in the map and uses similarity maps to construct various fractal patterns of power quality disturbances, including harmonics, voltage sag, voltage swell, voltage sag involving harmonics, voltage swell involving harmonics, and voltage interruption. The non-linear interpolation functions (NIFs) with fractal dimension (FD) make fractal patterns more distinguishing between normal and abnormal voltage signals. The classifier based on CRA discriminates the disturbance events in a power system. Compared with the wavelet neural networks, the test results will show accurate discrimination, good robustness, and faster processing time for detecting disturbing events.

Keywords: Power Quality (PQ), Color Relational Analysis(CRA), Iterated Function System (IFS), Non-linear InterpolationFunction (NIF), Fractal Dimension (FD).

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1586

Authors: Faeze Razmpa

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.

Keywords: Electronic, European Union, Jurisdiction, Internet

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1732

Authors: Umar Manzoor, Kiran Ijaz, Wajiha Shamim, Arshad Ali Shahid

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.

Keywords: Distributed Transaction, Security, Mobile Agents, FTIMA Architecture.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1475

Authors: Theodosios Tsiakis, George Stephanides, George Pekos

Abstract:

The growth of open networks created the interest to commercialise it. The establishment of an electronic business mechanism must be accompanied by a digital-electronic payment system to transfer the value of transactions. Financial organizations are requested to offer a secure e-payment synthesis with equivalent levels of trust and security served in conventional paper-based payment transactions. The paper addresses the challenge of the first trade problem in e-commerce, provides a brief literature review on electronic payment and attempts to explain the underlying concept and method of trust in relevance to electronic payment.

Keywords: Electronic payment, security, trust, electronic business mechanism.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2720

Authors: Alina Badulescu, Mariana Vancea

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.

Keywords: Mergers and acquisitions, Romania, 2000-2010 decade.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1500

Authors: Theodosios Tsiakis, George Stephanides, George Pekos

Abstract:

The growth of open networks created the interest to commercialise it. The establishment of an electronic business mechanism must be accompanied by a digital – electronic payment system to transfer the value of transactions. Financial organizations are requested to offer a secure e-payment synthesis with equivalent level of security served in conventional paper-based payment transactions. PKI, which is functioning as a chain of trust in security architecture, can enable security services of cryptography to epayments, in order to take advantage of the wider base either of customer or of trading partners and the reduction of cost transaction achieved by the use of Internet channels. The paper addresses the possibilities and the implementation suggestions of PKI in relevance to electronic payments by suggesting a framework that should be followed.

Keywords: Electronic Payment, Security, Trust

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1374

Authors: T. Mathumathi, S. Ganesh, R. Gunabalan

Abstract:

This work presents an approach for AC load flow based centralized model for congestion management in the forward markets. In this model, transaction maximizes its profit under the limits of transmission line capacities allocated by Independent System Operator (ISO). The voltage and reactive power impact of the system are also incorporated in this model. Genetic algorithm is used to solve centralized congestion management problem for multilateral transactions. Results obtained for centralized model using genetic algorithm is compared with Sequential Quadratic Programming (SQP) technique. The statistical performances of various algorithms such as best, worst, mean and standard deviations of social welfare are given. Simulation results clearly demonstrate the better performance of genetic algorithm over SQP.

Keywords: Congestion management, Genetic algorithm, Sequential quadratic programming.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1709

Authors: Carlos Roberto Valˆencio, F´abio Renato de Almeida, Thatiane Kawabata, Leandro Alves Neves, Julio Cesar Momente, Mario Luiz Tronco, Angelo Cesar Colombini

Abstract:

By running transactions under the SNAPSHOT isolation we can achieve a good level of concurrency, specially in databases with high-intensive read workloads. However, SNAPSHOT is not immune to all the problems that arise from competing transactions and therefore no serialization warranty exists. We propose in this paper a technique to obtain data consistency with SNAPSHOT by using some special triggers that we named DAEMON TRIGGERS. Besides keeping the benefits of the SNAPSHOT isolation, the technique is specially useful for those database systems that do not have an isolation level that ensures serializability, like Firebird and Oracle. We describe all the anomalies that might arise when using the SNAPSHOT isolation and show how to preclude them with DAEMON TRIGGERS. Based on the methodology presented here, it is also proposed the creation of a new isolation level: DAEMON SNAPSHOT.

Keywords: Data consistency, serialization, snapshot.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2071

Authors: Nadezhda Kvatashidze

Abstract:

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2403

Authors: Franco Frattolillo

Abstract:

The advances in multimedia and networking technologies have created opportunities for Internet pirates, who can easily copy multimedia contents and illegally distribute them on the Internet, thus violating the legal rights of content owners. This paper describes how a simple and well-known watermarking procedure based on a spread spectrum method and a watermark recovery by correlation can be improved to effectively and adaptively protect MPEG-2 videos distributed on the Internet. In fact, the procedure, in its simplest form, is vulnerable to a variety of attacks. However, its security and robustness have been increased, and its behavior has been made adaptive with respect to the video terminals used to open the videos and the network transactions carried out to deliver them to buyers. In fact, such an adaptive behavior enables the proposed procedure to efficiently embed watermarks, and this characteristic makes the procedure well suited to be exploited in web contexts, where watermarks usually generated from fingerprinting codes have to be inserted into the distributed videos “on the fly", i.e. during the purchase web transactions.

Keywords: Copyright protection, digital watermarking, intellectualproperty protection.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1336