Search results for: Subhrendu Rath

Authors: Lan Sun, Subhrendu Rath

Abstract:

This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.

Keywords: Earnings management, discretionary accruals, income-increasing/decreasing manipulation, dual economy sector

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Authors: Chithra R, Pallab Maji, Sarat Kumar Patra, Girija Sankar Rath

Abstract:

The successful use of CDMA technology is based on the construction of large families of encoding sequences with good correlation properties. This paper discusses PN sequence generation based on Residue Arithmetic with an effort to improve the performance of existing interference-limited CDMA technology for mobile cellular systems. All spreading codes with residual number system proposed earlier did not consider external interferences, multipath propagation, Doppler effect etc. In literature the use of residual arithmetic in DS-CDMA was restricted to encoding of already spread sequence; where spreading of sequence is done by some existing techniques. The novelty of this paper is the use of residual number system in generation of the PN sequences which is used to spread the message signal. The significance of cross-correlation factor in alleviating multi-access interference is also discussed. The RNS based PN sequence has superior performance than most of the existing codes that are widely used in DS-CDMA applications. Simulation results suggest that the performance of the proposed system is superior to many existing systems.

Keywords: Direct-Sequence Code Division Multiple Access (DSCDMA), Multiple-Access Interference (MAI), PN Sequence, Residue Number System (RNS).

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Authors: Shameemraj M. Nadaf, Sipra Behera, Hemant K. Rath, Garima Mishra, Raja Mukhopadhyay, Sumanta Patro

Abstract:

Microservices architecture has been widely embraced for rapid, frequent, and reliable delivery of complex applications. It enables organizations to evolve their technology stack in various domains. Today, the networking domain is flooded with plethora of devices and software solutions which address different functionalities ranging from elementary operations, viz., switching, routing, firewall etc., to complex analytics and insights based intelligent services. In this paper, we attempt to bring in the microservices based approach for agile and adaptive delivery of network services for any underlying networking technology. We discuss the life cycle management of each individual microservice and a distributed control approach with emphasis for dynamic provisioning, management, and orchestration in an automated fashion which can provide seamless operations in large scale networks. We have conducted validations of the system in lab testbed comprising of Traditional/Legacy and Software Defined Wireless Local Area networks.

Keywords: Microservices architecture, software defined wireless networks, traditional wireless networks, automation, orchestration, intelligent networks, network analytics, seamless management, single pane control, fine-grain control.

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