The Interpretation of Verbal Probability Expressions Used in the IAS/IFRS: the auditors Rrgistered with the portuguese securities market commission

One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (v.g. “probable”) when establishing the recognition and disclosure criteria for accounting elements, they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting. This paper reports part of a research we carried out on the interpretation of “in context” verbal probability expressions used in the IAS/IFRS by the auditors registered with the Portuguese Securities Market Commission, the Comissão do Mercado de Valores Mobiliários (CMVM). Our results provide support for the hypothesis that culture affects the CMVM registered auditors’ interpretation of verbal probability expressions through its influence on the accounting value (or attitude) of conservatism. Our results also suggest that there are significant differences in their interpretation of the term “probable”, which is consistent with literature in general. Since “probable” is the most frequent verbal probability expression used in the IAS/IFRS, this may have a negative impact on financial statements comparability.

TDBS: a time division beacon scheduling mechanism for ZigBee cluster-tree wireless sensor networks

Synchronization is a challenging and important issue for time-sensitive Wireless Sensor Networks (WSN) since it requires a mutual spatiotemporal coordination between the nodes. In that concern, the IEEE 802.15.4/ZigBee protocols embody promising technologies for WSNs, but are still ambiguous on how to efficiently build synchronized multiple-cluster networks, specifically for the case of cluster-tree topologies. In fact, the current IEEE 802.15.4/ZigBee specifications restrict the synchronization to beacon-enabled (by the generation of periodic beacon frames) star networks, while they support multi-hop networking in mesh topologies, but with no synchronization. Even though both specifications mention the possible use of cluster-tree topologies, which combine multi-hop and synchronization features, the description on how to effectively construct such a network topology is missing. This paper tackles this issue by unveiling the ambiguities regarding the use of the cluster-tree topology and proposing a synchronization mechanism based on Time Division Beacon Scheduling (TDBS) to build cluster-tree WSNs. In addition, we propose a methodology for efficiently managing duty-cycles in every cluster, ensuring the fairest use of bandwidth resources. The feasibility of the TDBS mechanism is clearly demonstrated through an experimental test-bed based on our open-source implementation of the IEEE 802.15.4/ZigBee protocols.

A time division beacon scheduling mechanism for IEEE 802.15.4/Zigbee cluster-tree wireless sensor networks

While the IEEE 802.15.4/Zigbee protocol stack is being considered as a promising technology for low-cost low-power Wireless Sensor Networks (WSNs), several issues in the standard specifications are still open. One of those ambiguous issues is how to build a synchronized multi-hop cluster-tree network, which is quite suitable for ensuring QoS support in WSNs. In fact, the current IEEE 802.15.4/Zigbee specifications restrict the synchronization in the beacon-enabled mode (by the generation of periodic beacon frames) to star-based networks, while it supports multi-hop networking using the peer-to-peer mesh topology, but with no synchronization. Even though both specifications mention the possible use of cluster-tree topologies, which combine multihop and synchronization features, the description on how to effectively construct such a network topology is missing. This paper tackles this problem, unveils the ambiguities regarding the use of the cluster-tree topology and proposes a synchronization mechanism based on Time Division Beacon Scheduling to construct cluster-tree WSNs. We also propose a methodology for an efficient duty cycle management in each router (cluster-head) of a cluster-tree WSN that ensures the fairest use of bandwidth resources. The feasibility of the proposal is clearly demonstrated through an experimental test bed based on our own implementation of the IEEE 802.15.4/Zigbee protocol.

Implementation details of the time division beacon scheduling approach for ZigBee cluster-tree networks

This technical report describes the implementation details of the Time Division Beacon Scheduling Approach in IEEE 802.15.4/ZigBee Cluster-Tree Networks. In this technical report we describe the implementation details, focusing on some aspects of the ZigBee Network Layer and the Time Division Beacon Scheduling mechanism. This report demonstrates the feasibility of our approach based on the evaluation of the experimental results. We also present an overview of the ZigBee address and tree-routing scheme.