8 resultados para accruals-based earnings management

em Indian Institute of Science - Bangalore - Índia


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A low cost 12 T pulsed magnet system has been integrated with a closed-cycle helium refrigerator. The copper solenoid is directly immersed in liquid nitrogen for reduced electrical resistance and more efficient heat transfer. This ensures a minimal delay of few minutes between pulses. The sample is mounted on the cold finger of the refrigerator and, along with the surrounding vacuum shroud, is inserted into the bore of the solenoid. When combined with software lock-in signal processing to reduce noise, quick but accurate measurements can be performed at temperatures 4 K-300 K up to 12 T. Quantum Hall effect data in a p-channel SiGe/Si heterostructure has been used to calibrate the instrument against a commercial superconducting magnet. Its versatility as a routine characterization tool is demonstrated bymeasuring parallel conduction in Si/SiGe modulation doped heterostructures.

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Hybrid wireless networks are extensively used in the superstores, market places, malls, etc. and provide high QoS (Quality of Service) to the end-users has become a challenging task. In this paper, we propose a policy-based transaction-aware QoS management architecture in a hybrid wireless superstore environment. The proposed scheme operates at the transaction level, for the downlink QoS management. We derive a policy for the estimation of QoS parameters, like, delay, jitter, bandwidth, availability, packet loss for every transaction before scheduling on the downlink. We also propose a QoS monitor which monitors the specified QoS and automatically adjusts the QoS according to the requirement. The proposed scheme has been simulated in hybrid wireless superstore environment and tested for various superstore transactions. The results shows that the policy-based transaction QoS management is enhance the performance and utilize network resources efficiently at the peak time of the superstore business.

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The nodes with dynamicity, and management without administrator are key features of mobile ad hoc networks (1VIANETs). Increasing resource requirements of nodes running different applications, scarcity of resources, and node mobility in MANETs are the important issues to be considered in allocation of resources. Moreover, management of limited resources for optimal allocation is a crucial task. In our proposed work we discuss a design of resource allocation protocol and its performance evaluation. The proposed protocol uses both static and mobile agents. The protocol does the distribution and parallelization of message propagation (mobile agent with information) in an efficient way to achieve scalability and speed up message delivery to the nodes in the sectors of the zones of a MANET. The protocol functionality has been simulated using Java Agent Development Environment (JADE) Framework for agent generation, migration and communication. A mobile agent migrates from central resource rich node with message and navigate autonomously in the zone of network until the boundary node. With the performance evaluation, it has been concluded that the proposed protocol consumes much less time to allocate the required resources to the nodes under requirement, utilize less network resources and increase the network scalability. (C) 2015 Elsevier B.V. All rights reserved.

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Indigenous peoples with a historical continuity of resource-use practices often possess a broad knowledge base of the behavior of complex ecological systems in their own localities. This knowledge has accumulated through a long series of observations transmitted from generation to generation. Such ''diachronic'' observations can be of great value and complement the ''synchronic''observations on which western science is based. Where indigenous peoples have depended, for long periods of time, on local environments for the provision of a variety of resources, they have developed a stake in conserving, and in some cases, enhancing, biodiversity. They are aware that biological diversity is a crucial factor in generating the ecological services and natural resources on which they depend. Some indigenous groups manipulate the local landscape to augment its heterogeneity, and some have been found to be motivated to restore biodiversity in degraded landscapes. Their practices for the conservation of biodiversity were grounded in a series of rules of thumb which are apparently arrived at through a trial and error process over a long historical time period. This implies that their knowledge base is indefinite and their implementation involves an intimate relationship with the belief system. Such knowledge is difficult for western science to understand. It is vital, however, that the value of the knowledge-practice-belief complex of indigenous peoples relating to conservation of biodiversity is fully recognized if ecosystems and biodiversity are to be managed sustainably. Conserving this knowledge would be most appropriately accomplished through promoting the community-based resource-management systems of indigenous peoples.

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Community-based natural resource management (CBNRM) is the joint management of natural resources by a community based on a community strategy, through a participatory mechanism involving all legitimate stakeholders. The approach is community-based in that the communities managing the resources have the legal rights, the local institutions and the economic incentives to take substantial responsibility for sustained use of these resources. This implies that the community plays an active role in the management of natural resources, not because it asserts sole ownership over them, but because it can claim participation in their management and benefits for practical and technical reasons1–4. This approach emerged as the dominant conservation concept in the late 1970s and early 1980s, of the disillusionment with the developmental state. Governments across South and South East Asia, Africa and Latin America have adopted and implemented CBNRM in various ways, viz. through sectoral programmes such as forestry, irrigation or wildlife management, multisectoral programmes such as watershed development and efforts towards political devolution. In India, the principle of decentralization through ‘gram swaraj’ was introduced by Mahatma Gandhi. The 73rd and 74th constitution amendments in 1992 gave impetus to the decentralized planning at panchayat levels through the creation of a statutory three-level local self-government structure5,6. The strength of this book is that it includes chapters by CBNRM advocates based on six seemingly innovative initiatives being implemented by nongovernmental organizations (NGOs) in ecologically vulnerable regions of South Asia: two in the Himalayas (watershed development programme in Lingmutechhu, Bhuthan and Thalisain tehsil, Paudi Grahwal District, Uttarakhand), three in semi-arid parts of western India (watershed development in Hivre Bazar, Maharashtra and Nathugadh village, Gujarat and water-harvesting structures in Gopalapura, Rajasthan) and one in the flood-plains of the Brahmaputra–Jamuna (Char land, Galibanda and Jamalpur districts, Bangladesh). Watersheds in semi-arid regions fall in the low-rainfall region (500–700 mm) and suffer the vagaries of drought 2–3 years in every five-year cycle. In all these locations, the major occupation is agriculture, most of which is rainfed or dry. The other two cases (in Uttarakhand) fall in the Himalayan region (temperate/sub-temperate climate), which has witnessed extensive deforestation in the last century and is now considered as one of the most vulnerable locations in South Asia. Terraced agriculture is being practised in these locations for a long time. The last case (Gono Chetona) falls in the Brahmaputra–Jamuna charlands which are the most ecologically vulnerable regions in the sub-continent with constantly changing landscape. Agriculture and livestock rearing are the main occupations, and there is substantial seasonal emigration for wage labour by the adult males. River erosion and floods force the people to adopt a semi-migratory lifestyle. The book attempts to analyse the potential as well as limitations of NGOdriven CBNRM endeavours across agroclimatic regions of South Asia with emphasis on four intrinsically linked normative concerns, namely sustainability, livelihood enhancement, equity and demographic decentralization in chapters 2–7. Comparative analysis of these case studies done in chapter 8, highlights the issues that require further research while portraying the strengths and limits of NGO-driven CBNRM. In Hivre Bazar, the post-watershed intervention scenario is such that farmers often grow three crops in a year – kharif bajra, rabi jowar and summer vegetable crops. Productivity has increased in the dry lands due to improvement in soil moisture levels. The revival of johads in Gopalpura has led to the proliferation of wheat and increased productivity. In Lingmuteychhu, productivity gains have also arisen, but more due to the introduction of both local and high-yielding, new varieties as opposed to increased water availability. In the case of Gono Chetona, improvements have come due to diversification of agriculture; for example, the promotion of vegetable gardens. CBNRM interventions in most cases have also led to new avenues of employment and income generation. The synthesis shows that CBNRM efforts have made significant contributions to livelihood enhancement and only limited gains in terms of collective action for sustainable and equitable access to benefits and continuing resource use, and in terms of democratic decentralization, contrary to the objectives of the programme. Livelihood benefits include improvements in availability of livelihood support resources (fuelwood, fodder, drinking water), increased productivity (including diversification of cropping pattern) in agriculture and allied activities, and new sources of livelihood. However, NGO-driven CBNRM has not met its goal of providing ‘alternative’ forms of ‘development’ due to impediments of state policy, short-sighted vision of implementers and confrontation with the socio-ecological reality of the region, which almost always are that of fragmented communities (or communities in flux) with unequal dependence and access to land and other natural resources along with great gender imbalances. Appalling, however, is the general absence of recognition of the importance of and the will to explore practical ways to bring about equitable resource transfer or benefit-sharing and the consequent innovations in this respect that are evident in the pioneering community initiatives such as pani panchayat, etc. Pertaining to the gains on the ecological sustainability front, Hivre Bazar and Thalisain initiatives through active participation of villagers have made significant regeneration of the water table within the village, and mechanisms such as ban on number of bore wells, the regulation of cropping pattern, restrictions on felling of trees and free grazing to ensure that in the future, the groundwater is neither over-exploited nor its recharge capability impaired. Nevertheless, the longterm sustainability of the interventions in the case of Ghoga and Gopalpura initiatives as the focus has been mostly on regeneration of resources, and less on regulating the use of regenerated resources. Further, in Lingmuteychhu and Gono Chetona, the interventions are mainly household-based and the focus has been less explicit on ecological components. The studies demonstrate the livelihood benefits to all of the interventions and significant variation in achievements with reference to sustainability, equity and democratic decentralization depending on the level and extent of community participation apart from the vision of implementers, strategy (or nature of intervention shaped by the question of community formation), the centrality of community formation and also the State policy. Case studies show that the influence of State policy is multi-faceted and often contradictory in nature. This necessitates NGOs to engage with the State in a much more purposeful way than in an ‘autonomous space’. Thus the role of NGOs in CBNRM is complementary, wherein they provide innovative experiments that the State can learn. This helps in achieving the goals of CBNRM through democratic decentralization. The book addresses the vital issues related to natural resource management and interests of the community. Key topics discussed throughout the book are still at the centre of the current debate. This compilation consists of well-written chapters based on rigorous synthesis of CBNRM case studies, which will serve as good references for students, researchers and practitioners in the years to come.

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Designing a heat sink based on a phase change material (PCM) under cyclic loading is a critical issue. For cyclic operation, it is required that the fraction of the PCM melting during the heating cycle should completely resolidify during the cooling period, so that that thermal storage unit can be operated for an unlimited number of cycles. Accordingly, studies are carried out to find the parameters influencing the behavior of a PCM under cyclic loading. A number of parameters are identified in the process, the most important ones being the duty cycle and heat transfer coefficient (h) for cooling. The required h or the required cooling period for complete resolidification for infinite cyclic operation of a conventional PCM-based heat sink is found to be very high and unrealistic with air cooling from the surface. To overcome this problem, the conventional design is modified where h and the area exposed to heat transfer can be independently controlled. With this arrangement, the enhanced area provided for cooling keeps h within realistic limits. Analytical investigation is carried out to evaluate the thermal performance of this modified PCM-based heat sink in comparison to those with conventional designs. Experiments are also performed on both the conventional and the modified PCM-based heat sinks to validate the new findings.