Search results for: auditor’s ethic code
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 746

Search results for: auditor’s ethic code

746 Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia

Authors: Levan Sabauri

Abstract:

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.

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745 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia

Authors: Levan Sabauri

Abstract:

Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: Audit quality control, audit program, financial statement, perspective analysis.

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744 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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743 The Role of Work Ethic in the Development of Singapore, South Korea, Malaysia, Japan and European Countries

Authors: Aidos Altynbekov, Gulmira Abdiraiymova, Gulnar Kenzhakimova, Mansya Sadyrova, Gulnapis Abdikerova

Abstract:

Work ethic and labour productivity issues are extremely important for any society. It has been long proven by the global practice and various scholars that the country promoting the labour has always been way forward from the other countries. This paper studies the thoughts suggested by M.Weber, Confucius, Lee Kuan Yew, Mahathir Mohammad and other prominent thinkers concerning the issues of work ethics and labour productivity. The article analyzes why developed nations are way more advanced in their development compared to other nations.

Keywords: Work ethic, labour productivity, religion, philosophy.

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742 Auditor with the Javanese Characters and Non Javanese in Audit Firm: Conflict of Interest

Authors: Krisna Damayanti, Lilis Ardini

Abstract:

Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Keywords: Auditors, java, character, profession, code of ethics, client.

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741 Criminal Exhibit the Feminine Violent Victim within Thai Newspaper

Authors: Supaporn Wimonchailerk

Abstract:

This research aims to critical analyze the feminine violent within Thai daily newspaper. This study was qualitative base; content analysis from two popular newspapers (Thairath and Dailynews) two qualitative newspapers (Thaipost and Mathichon). Purposive sampling was used to select eleven specialize news reporters to do in-depth interview. The result found that, popular newspapers, Thairath and dailynews have presented feminine violent news in their paper more than Thaipost and Mathichon the qualitative newspaper. Beside, majority of sample present the feminine violent within news under the code of ethic, The National Press Council of Thailand. Interesting, the age of feminine violent victim was the information that has been focused most. The popular newspaper have illustrated crime scene photo on their first-page while qualitative newspaper used only headline to present the same news.

Keywords: Ethic, Feminine, Journalism, Newspaper, Violent Victim.

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740 An Exploratory Study Regarding the Effects of Auditor Switch, Auditee’s Industry, and Auditee’s Location on Audit Fees in Australia

Authors: Ashkan Mirzay Fashami

Abstract:

This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms.

Keywords: Audit fee, auditor switch, Australia, industry, location.

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739 A Rapid Code Acquisition Scheme in OOC-Based CDMA Systems

Authors: Keunhong Chae, Seokho Yoon

Abstract:

We propose a code acquisition scheme called improved multiple-shift (IMS) for optical code division multiple access systems, where the optical orthogonal code is used instead of the pseudo noise code. Although the IMS algorithm has a similar process to that of the conventional MS algorithm, it has a better code acquisition performance than the conventional MS algorithm. We analyze the code acquisition performance of the IMS algorithm and compare the code acquisition performances of the MS and the IMS algorithms in single-user and multi-user environments.

Keywords: Code acquisition, optical CDMA, optical orthogonal code, serial algorithm.

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738 Codes and Formulation of Appropriate Constraints via Entropy Measures

Authors: R. K. Tuli

Abstract:

In present communication, we have developed the suitable constraints for the given the mean codeword length and the measures of entropy. This development has proved that Renyi-s entropy gives the minimum value of the log of the harmonic mean and the log of power mean. We have also developed an important relation between best 1:1 code and the uniquely decipherable code by using different measures of entropy.

Keywords: Codeword, Instantaneous code, Prefix code, Uniquely decipherable code, Best one-one code, Mean codewordlength

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737 Moral Reasoning and Behaviour in Adulthood

Authors: O. Matarazzo, L. Abbamonte, G. Nigro

Abstract:

This study aimed at assessing whether and to what extent moral judgment and behaviour were: 1. situation-dependent; 2. selectively dependent on cognitive and affective components; 3. influenced by gender and age; 4. reciprocally congruent. In order to achieve these aims, four different types of moral dilemmas were construed and five types of thinking were presented for each of them – representing five possible ways to evaluate the situation. The judgment criteria included selfishness, altruism, sense of justice, and the conflict between selfishness and the two moral issues. The participants were 250 unpaid volunteers (50% male; 50% female) belonging to two age-groups: young people and adults. The study entailed a 2 (gender) x 2 (age-group) x 5 (type of thinking) x 4 (situation) mixed design: the first two variables were betweensubjects, the others were within-subjects. Results have shown that: 1. moral judgment and behaviour are at least partially affected by the type of situations and by interpersonal variables such as gender and age; 2. moral reasoning depends in a similar manner on cognitive and affective factors; 3. there is not a gender polarity between the ethic of justice and the ethic of cure/ altruism; 4. moral reasoning and behavior are perceived as reciprocally congruent even though their congruence decreases with a more objective assessment. Such results were discussed in the light of contrasting theories on morality.

Keywords: Contextual-pragmatic approach to morality, ethic ofcare, ethic of justice, Kohlbergian approach, moral behaviour, moralreasoning.

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736 Syntax Sensitive and Language Independent Detection of Code Clones

Authors: Kazuaki Maeda

Abstract:

This paper proposes a new technique to detect code clones from the lexical and syntactic point of view, which is based on PALEX source code representation. The PALEX code contains the recorded parsing actions and also lexical formatting information including white spaces and comments. We can record a list of parsing actions (shift, reduce, and reading a token) during a compiling process after a compiler finishes analyzing the source code. The proposed technique has advantages for syntax sensitive approach and language independency.

Keywords: Code Clones, Source Code Representation, XML, Parser, Parser Generator

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735 Performance of Random Diagonal Codes for Spectral Amplitude Coding Optical CDMA Systems

Authors: Hilal A. Fadhil, Syed A. Aljunid, R. Badlishah Ahmed

Abstract:

In this paper we study the use of a new code called Random Diagonal (RD) code for Spectral Amplitude Coding (SAC) optical Code Division Multiple Access (CDMA) networks, using Fiber Bragg-Grating (FBG), FBG consists of a fiber segment whose index of reflection varies periodically along its length. RD code is constructed using code level and data level, one of the important properties of this code is that the cross correlation at data level is always zero, which means that Phase intensity Induced Phase (PIIN) is reduced. We find that the performance of the RD code will be better than Modified Frequency Hopping (MFH) and Hadamard code It has been observed through experimental and theoretical simulation that BER for RD code perform significantly better than other codes. Proof –of-principle simulations of encoding with 3 channels, and 10 Gbps data transmission have been successfully demonstrated together with FBG decoding scheme for canceling the code level from SAC-signal.

Keywords: FBG, MFH, OCDMA, PIIN, BER.

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734 Determinants of Enterprise Risk Management Adoption: An Empirical Analysis of Malaysian Public Listed Firms

Authors: Nargess Mottaghi Golshan, Siti Zaleha Abdul Rasid

Abstract:

Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.

Keywords: Enterprise risk management, risk, public listed company.

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733 Code-Switching in Facebook Chatting Among Maldivian Teenagers

Authors: Aaidha Hammad

Abstract:

This study examines the phenomenon of code switching among teenagers in the Maldives while they carry out conversations through Facebook in the form of “Facebook Chatting”. The current study aims at evaluating the frequency of code-switching and it investigates between what languages code-switching occurs. Besides the study identifies the types of words that are often codeswitched and the triggers for code switching. The methodology used in this study is mixed method of qualitative and quantitative approach. In this regard, the chat log of a group conversation between 10 teenagers was collected and analyzed. A questionnaire was also administered through online to 24 different teenagers from different corners of the Maldives. The age of teenagers ranged between 16 and 19 years. The findings of the current study revealed that while Maldivian teenagers chat in Facebook they very often code switch and these switches are most commonly between Dhivehi and English, but some other languages are also used to some extent. It also identified the different types of words that are being often code switched among the teenagers. Most importantly it explored different reasons behind code switching among the Maldivian teenagers in Facebook chatting.

Keywords: Code-switching, Facebook, Facebook chatting Maldivian teenagers.

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732 Visualization of Code Clone Detection Results and the Implementation with Structured Data

Authors: Kazuaki Maeda

Abstract:

This paper describes a code clone visualization method, called FC graph, and the implementation issues. Code clone detection tools usually show the results in a textual representation. If the results are large, it makes a problem to software maintainers with understanding them. One of the approaches to overcome the situation is visualization of code clone detection results. A scatter plot is a popular approach to the visualization. However, it represents only one-to-one correspondence and it is difficult to find correspondence of code clones over multiple files. FC graph represents correspondence among files, code clones and packages in Java. All nodes in FC graph are positioned using force-directed graph layout, which is dynami- cally calculated to adjust the distances of nodes until stabilizing them. We applied FC graph to some open source programs and visualized the results. In the author’s experience, FC graph is helpful to grasp correspondence of code clones over multiple files and also code clones with in a file.

Keywords: code clone detection, program comprehension, software maintenance, visualization

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731 PIIN Suppression Using Random Diagonal Code for Spectral Amplitude Coding Optical CDMA System

Authors: Hilal Adnan Fadhil, Syed Alwei, R. Badlishah Ahmad

Abstract:

A new code for spectral-amplitude coding optical code-division multiple-access system is proposed called Random diagonal (RD) code. This code is constructed using code segment and data segment. One of the important properties of this code is that the cross correlation at data segment is always zero, which means that Phase Intensity Induced Noise (PIIN) is reduced. For the performance analysis, the effects of phase-induced intensity noise, shot noise, and thermal noise are considered simultaneously. Bit-error rate (BER) performance is compared with Hadamard and Modified Frequency Hopping (MFH) codes. It is shown that the system using this new code matrices not only suppress PIIN, but also allows larger number of active users compare with other codes. Simulation results shown that using point to point transmission with three encoded channels, RD code has better BER performance than other codes, also its found that at 0 dbm PIIN noise are 10-10 and 10-11 for RD and MFH respectively.

Keywords: OCDMA, MFH, PIIN, and BER.

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730 Optical Multicast over OBS Networks: An Approach Based On Code-Words and Tunable Decoders

Authors: Maha Sliti, Walid Abdallah, Noureddine Boudriga

Abstract:

In the frame of this work, we present an optical multicasting approach based on optical code-words. Our approach associates, in the edge node, an optical code-word to a group multicast address. In the core node, a set of tunable decoders are used to send a traffic data to multiple destinations based on the received code-word. The use of code-words, which correspond to the combination of an input port and a set of output ports, allows the implementation of an optical switching matrix. At the reception of a burst, it will be delayed in an optical memory. And, the received optical code-word is split to a set of tunable optical decoders. When it matches a configured code-word, the delayed burst is switched to a set of output ports.

Keywords: Optical multicast, optical burst switching networks, optical code-words, tunable decoder, virtual optical memory.

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729 Optical Multicast over OBS Networks: An Approach Based On Code-Words and Tunable Decoders

Authors: Maha Sliti, Walid Abdallah, Noureddine Boudriga

Abstract:

In the frame of this work, we present an optical multicasting approach based on optical code-words. Our approach associates, in the edge node, an optical code-word to a group multicast address. In the core node, a set of tunable decoders are used to send a traffic data to multiple destinations based on the received code-word. The use of code-words, which correspond to the combination of an input port and a set of output ports, allows the implementation of an optical switching matrix. At the reception of a burst, it will be delayed in an optical memory. And, the received optical code-word is split to a set of tunable optical decoders. When it matches a configured code-word, the delayed burst is switched to a set of output ports.

Keywords: Optical multicast, optical burst switching networks, optical code-words, tunable decoder, virtual optical memory.

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728 Simulation of Hamming Coding and Decoding for Microcontroller Radiation Hardening

Authors: Rehab I. Abdul Rahman, Mazhar B. Tayel

Abstract:

This paper presents a method of hardening the 8051 micro-controller, able to assure reliable operation in the presence of bit flips caused by radiation. Aiming at avoiding such faults in the 8051 micro-controller, Hamming code protection was used in its SRAM memory and registers. A VHDL code has been used for this hamming code protection.

Keywords: Radiation, hardening, bitflip, hamming code.

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727 A Multilanguage Source Code Retrieval System Using Structural-Semantic Fingerprints

Authors: Mohamed Amine Ouddan, Hassane Essafi

Abstract:

Source code retrieval is of immense importance in the software engineering field. The complex tasks of retrieving and extracting information from source code documents is vital in the development cycle of the large software systems. The two main subtasks which result from these activities are code duplication prevention and plagiarism detection. In this paper, we propose a Mohamed Amine Ouddan, and Hassane Essafi source code retrieval system based on two-level fingerprint representation, respectively the structural and the semantic information within a source code. A sequence alignment technique is applied on these fingerprints in order to quantify the similarity between source code portions. The specific purpose of the system is to detect plagiarism and duplicated code between programs written in different programming languages belonging to the same class, such as C, Cµ, Java and CSharp. These four languages are supported by the actual version of the system which is designed such that it may be easily adapted for any programming language.

Keywords: Source code retrieval, plagiarism detection, clonedetection, sequence alignment.

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726 The Feasibility of Augmenting an Augmented Reality Image Card on a Quick Response Code

Authors: Alfred Chen, Shr Yu Lu, Cong Seng Hong, Yur-June Wang

Abstract:

This research attempts to study the feasibility of augmenting an augmented reality (AR) image card on a Quick Response (QR) code. The authors have developed a new visual tag, which contains a QR code and an augmented AR image card. The new visual tag has features of reading both of the revealed data of the QR code and the instant data from the AR image card. Furthermore, a handheld communicating device is used to read and decode the new visual tag, and then the concealed data of the new visual tag can be revealed and read through its visual display. In general, the QR code is designed to store the corresponding data or, as a key, to access the corresponding data from the server through internet. Those reveled data from the QR code are represented in text. Normally, the AR image card is designed to store the corresponding data in 3-Dimensional or animation/video forms. By using QR code's property of high fault tolerant rate, the new visual tag can access those two different types of data by using a handheld communicating device. The new visual tag has an advantage of carrying much more data than independent QR code or AR image card. The major findings of this research are: 1) the most efficient area for the designed augmented AR card augmenting on the QR code is 9% coverage area out of the total new visual tag-s area, and 2) the best location for the augmented AR image card augmenting on the QR code is located in the bottom-right corner of the new visual tag.

Keywords: Augmented reality, QR code, Visual tag, Handheldcommunicating device

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725 Ranking and Unranking Algorithms for k-ary Trees in Gray Code Order

Authors: Fateme Ashari-Ghomi, Najme Khorasani, Abbas Nowzari-Dalini

Abstract:

In this paper, we present two new ranking and unranking algorithms for k-ary trees represented by x-sequences in Gray code order. These algorithms are based on a gray code generation algorithm developed by Ahrabian et al.. In mentioned paper, a recursive backtracking generation algorithm for x-sequences corresponding to k-ary trees in Gray code was presented. This generation algorithm is based on Vajnovszki-s algorithm for generating binary trees in Gray code ordering. Up to our knowledge no ranking and unranking algorithms were given for x-sequences in this ordering. we present ranking and unranking algorithms with O(kn2) time complexity for x-sequences in this Gray code ordering

Keywords: k-ary Tree Generation, Ranking, Unranking, Gray Code.

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724 Array Data Transformation for Source Code Obfuscation

Authors: S. Praveen, P. Sojan Lal

Abstract:

Obfuscation is a low cost software protection methodology to avoid reverse engineering and re engineering of applications. Source code obfuscation aims in obscuring the source code to hide the functionality of the codes. This paper proposes an Array data transformation in order to obfuscate the source code which uses arrays. The applications using the proposed data structures force the programmer to obscure the logic manually. It makes the developed obscured codes hard to reverse engineer and also protects the functionality of the codes.

Keywords: Reverse Engineering, Source Code Obfuscation.

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723 Directors- Islamic Code of Ethics

Authors: Ahmad Saiful Azlin Puteh Salin, Norlela Kamaludin, Siti Khadijah Ab Manan, Mohd Shatari Abdul Ghafar

Abstract:

This paper discusses a new model of Islamic code of ethics for directors. Several corporate scandals and local (example Transmile and Megan Media) and overseas corporate (example Parmalat and Enron) collapses show that the current corporate governance and regulatory reform are unable to prevent these events from recurring. Arguably, the code of ethics for directors is under research and the current code of ethics only concentrates on binding the work of the employee of the organization as a whole, without specifically putting direct attention to the directors, the group of people responsible for the performance of the company. This study used a semi-structured interview survey of well-known Islamic scholars such as the Mufti to develop the model. It is expected that the outcome of the research is a comprehensive model of code of ethics based on the Islamic principles that can be applied and used by the company to construct a code of ethics for their directors.

Keywords: Code of ethics, director, Islam, ethics

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722 Lowering Error Floors by Concatenation of Low-Density Parity-Check and Array Code

Authors: Cinna Soltanpur, Mohammad Ghamari, Behzad Momahed Heravi, Fatemeh Zare

Abstract:

Low-density parity-check (LDPC) codes have been shown to deliver capacity approaching performance; however, problematic graphical structures (e.g. trapping sets) in the Tanner graph of some LDPC codes can cause high error floors in bit-error-ratio (BER) performance under conventional sum-product algorithm (SPA). This paper presents a serial concatenation scheme to avoid the trapping sets and to lower the error floors of LDPC code. The outer code in the proposed concatenation is the LDPC, and the inner code is a high rate array code. This approach applies an interactive hybrid process between the BCJR decoding for the array code and the SPA for the LDPC code together with bit-pinning and bit-flipping techniques. Margulis code of size (2640, 1320) has been used for the simulation and it has been shown that the proposed concatenation and decoding scheme can considerably improve the error floor performance with minimal rate loss.

Keywords: Concatenated coding, low–density parity–check codes, array code, error floors.

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721 Maximum Distance Separable b-Symbol Repeated-Root γ-Constacylic Codes over a Finite Chain Ring of Length 2

Authors: Jamal Laaouine, Mohammed Elhassani Charkani

Abstract:

Let p be a prime and let b be an integer. MDS b-symbol codes are a direct generalization of MDS codes. The γ-constacyclic codes of length pˢ over the finite commutative chain ring Fₚm [u]/ < u² > had been classified into four distinct types, where is a nonzero element of the field Fₚm. Let C₃ be a code of Type 3. In this paper, we obtain the b-symbol distance db(C₃) of the code C₃. Using this result, necessary and sufficient conditions under which C₃ is an MDS b-symbol code are given.

Keywords: constacyclic code, repeated-root code, maximum distance separable, MDS codes, b-symbol distance, finite chain rings

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720 Design and Performance Analysis of One Dimensional Zero Cross-Correlation Coding Technique for a Fixed Wavelength Hopping SAC-OCDMA

Authors: Satyasen Panda, Urmila Bhanja

Abstract:

This paper presents a SAC-OCDMA code with zero cross correlation property to minimize the Multiple Access Interface (MAI) as New Zero Cross Correlation code (NZCC), which is found to be more scalable compared to the other existing SAC-OCDMA codes. This NZCC code is constructed using address segment and data segment. In this work, the proposed NZCC code is implemented in an optical system using the Opti-System software for the spectral amplitude coded optical code-division multiple-access (SAC-OCDMA) scheme. The main contribution of the proposed NZCC code is the zero cross correlation, which reduces both the MAI and PIIN noises. The proposed NZCC code reveals properties of minimum cross-correlation, flexibility in selecting the code parameters and supports a large number of users, combined with high data rate and longer fiber length. Simulation results reveal that the optical code division multiple access system based on the proposed NZCC code accommodates maximum number of simultaneous users with higher data rate transmission, lower Bit Error Rates (BER) and longer travelling distance without any signal quality degradation, as compared to the former existing SAC-OCDMA codes.

Keywords: Cross Correlation, Optical Code Division Multiple Access, Spectral Amplitude Coding Optical Code Division Multiple Access, Multiple Access Interference, Phase Induced Intensity Noise, New Zero Cross Correlation code.

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719 Implementation of a Reed-Solomon Code as an ECC in Yet Another Flash File System

Authors: Sungjoon Sim, Soongyu Kwon, Dongjae Song, Jong Tae Kim

Abstract:

Flash memory has become an important storage device in many embedded systems because of its high performance, low power consumption and shock resistance. Multi-level cell (MLC) is developed as an effective solution for reducing the cost and increasing the storage density in recent years. However, most of flash file system cannot handle the error correction sufficiently. To correct more errors for MLC, we implement Reed-Solomon (RS) code to YAFFS, what is widely used for flash-based file system. RS code has longer computing time but the correcting ability is much higher than that of Hamming code.

Keywords: Reed-Solomon, NAND flash memory, YAFFS, ErrorCorrecting Code, Flash File System

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718 Spread Spectrum Code Estimationby Particle Swarm Algorithm

Authors: Vahid R. Asghari, Mehrdad Ardebilipour

Abstract:

In the context of spectrum surveillance, a new method to recover the code of spread spectrum signal is presented, while the receiver has no knowledge of the transmitter-s spreading sequence. In our previous paper, we used Genetic algorithm (GA), to recover spreading code. Although genetic algorithms (GAs) are well known for their robustness in solving complex optimization problems, but nonetheless, by increasing the length of the code, we will often lead to an unacceptable slow convergence speed. To solve this problem we introduce Particle Swarm Optimization (PSO) into code estimation in spread spectrum communication system. In searching process for code estimation, the PSO algorithm has the merits of rapid convergence to the global optimum, without being trapped in local suboptimum, and good robustness to noise. In this paper we describe how to implement PSO as a component of a searching algorithm in code estimation. Swarm intelligence boasts a number of advantages due to the use of mobile agents. Some of them are: Scalability, Fault tolerance, Adaptation, Speed, Modularity, Autonomy, and Parallelism. These properties make swarm intelligence very attractive for spread spectrum code estimation. They also make swarm intelligence suitable for a variety of other kinds of channels. Our results compare between swarm-based algorithms and Genetic algorithms, and also show PSO algorithm performance in code estimation process.

Keywords: Code estimation, Particle Swarm Optimization(PSO), Spread spectrum.

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717 Semi-Blind Two-Dimensional Code Acquisition in CDMA Communications

Authors: Rui Wu, Tapani Ristaniemi

Abstract:

In this paper, we propose a new algorithm for joint time-delay and direction-of-arrival (DOA) estimation, here called two-dimensional code acquisition, in an asynchronous directsequence code-division multiple-access (DS-CDMA) array system. This algorithm depends on eigenvector-eigenvalue decomposition of sample correlation matrix, and requires to know desired user-s training sequence. The performance of the algorithm is analyzed both analytically and numerically in uncorrelated and coherent multipath environment. Numerical examples show that the algorithm is robust with unknown number of coherent signals.

Keywords: Two-Dimensional Code Acquisition, EV-t, DSCDMA

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