Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by GPWA report users' understanding of water risks faced by an entity. It may also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA.

Design/methodology/approach – Official documents, internal Water Accounting Standards Board documents and unstructured interviews underpin the authors' analysis.

Findings – The authors speculate about the benefits that might accrue to various stakeholder groups from capturing the GPWA standard-setting process. They also suggest that internationally, water industries may dominate early GPWA standards development in the public interest and that regulatory capture by accounting or water industry professionals will not necessarily conflict with public interest benefits.

Practical implications – Accounting for water can affect allocations of environmental, economic, social and other resources; also, accounting and water industry professional standing and revenues. In this paper the authors identify factors influencing GPWA standards and standard-setting institutional arrangements, and thereby these resource allocations. The paper generates an awareness of GPWA's emergence and practical implications.

Originality/value – This is an early study to investigate water accounting standard-setting regulatory influences and their impact.

Reactive system model for building fault-tolerant distributed applications

The development of fault-tolerant computing systems is a very difficult task. Two reasons contributed to this difficulty can be described as follows. The First is that, in normal practice, fault-tolerant computing policies and mechanisms are deeply embedded into most application programs, so that these application programs cannot cope with changes in environments, policies and mechanisms. These factors may change frequently in a distributed environment, especially in a heterogeneous environment. Therefore, in order to develop better fault-tolerant systems that can cope with constant changes in environments and user requirements, it is essential to separate the fault tolerant computing policies and mechanisms in application programs. The second is, on the other hand, a number of techniques have been proposed for the construction of reliable and fault-tolerant computing systems. Many computer systems are being developed to tolerant various hardware and software failures. However, most of these systems are to be used in specific application areas, since it is extremely difficult to develop systems that can be used in general-purpose fault-tolerant computing. The motivation of this thesis is based on these two aspects. The focus of the thesis is on developing a model based on the reactive system concepts for building better fault-tolerant computing applications. The reactive system concepts are an attractive paradigm for system design, development and maintenance because it separates policies from mechanisms. The stress of the model is to provide flexible system architecture for the general-purpose fault-tolerant application development, and the model can be applied in many specific applications. With this reactive system model, we can separate fault-tolerant computing polices and mechanisms in the applications, so that the development and maintenance of fault-tolerant computing systems can be made easier.

An efficient approach based on trust and reputation for secured selection of grid resources

Security is a principal concern in offering an infrastructure for the formation of general-purpose computational grids. A number of grid implementations have been devised to deal with the security concerns by authenticating the users, hosts and their interactions in an appropriate fashion. Resource management systems that are sophisticated and secured are inevitable for the efficient and beneficial deployment of grid computing services. The chief factors that can be problematic in the secured selection of grid resources are the wide range of selection and the high degree of strangeness. Moreover, the lack of a higher degree of confidence relationship is likely to prevent efficient resource allocation and utilisation. In this paper, we present an efficient approach for the secured selection of grid resources, so as to achieve secure execution of the jobs. This approach utilises trust and reputation for securely selecting the grid resources. To start with, the self-protection capability and reputation weightage of all the entities are computed, and based on those values, the trust factor (TF) of all the entities are determined. The reputation weightage of an entity is the measure of both the user’s feedback and other entities’ feedback. Those entities with higher TF values are selected for the secured execution of jobs. To make the proposed approach more comprehensive, a novel method is employed for evaluating the user’s feedback on the basis of the existing feedbacks available regarding the entities. This approach is proved to be scalable for an increased number of user jobs and grid entities. The experimentation portrays that this approach offers desirable efficiency in the secured selection of grid resources.

An investigation into the use of physical modelling for the prediction of various feature types visible from different view points

This paper describes a general purpose flexible technique which uses physical modelling techniques for determining the features of a 3D object that are visible from any predefined view. Physical modelling techniques are used to determine which of many different types of features are visible from a complete set of viewpoints. The power of this technique lies in its ability to detect and parameterise object features, regardless of object complexity. Raytracing is used to simulate the physical process by which object features are visible so that surface properties (eg specularity, transparency) as well as object boundaries can be used in the recognition process. Using this technique occluding and non-occluding edge based features are extracted using image processing techniques and then parameterised. Features caused by specularity are also extracted and qualitative descriptions for these are defined.

Application of the reporting entity concept and lodgement of special purpose financial statements

This Research Report analyses the application of the reporting entity concept and the adoption of special purpose financial reporting, particularly by entities lodging financial statements with the Australian Securities and Investments Commission (ASIC) and with state-based regulators in Australia’s three most populous states, namely, Consumer Affairs Victoria, NSW Fair Trading and Queensland Office of Fair Trading. This Report does not cover entities that have their equity interests traded in a public market, such as listed companies, and some other entities with ‘public accountability’.

Self healing and self configuration in a WSRF grid environment

The move towards web services in Grid computing requires mechanisms for services to maintain state. This is introduced by the Web Services Resource Framework which provides a basis for web services to access stateful resources. While this allows access to stateful resources, the web services themselves are not stateful. Currently, Grids require a lot of direct involvement of application developers, who are, in general, not computing specialists. The principles of autonomic computing introduce characteristics which are aimed at automatic improvement of computing systems and can be applied to the Grid. This paper addresses the principles of self healing and self configuration in a Grid environment and implements a service using the WSRF.NET framework to investigate the affect and applicability of the Web Services Resource Framework on these principles and improve the WSRF specification.

Nonlinear identification of pneumatic servo-drive

Three nonlinear approaches to model the nonlinear pneumatic servo- drive are presented. The three nonlinear approaches are: (1) the multi input-single output (MISO) approach, which describes the single input-single output (SISO) nonlinear plant using a MISO linear representation which allows replacement of the nonlinear analysis by a linear one without approximation, and is studied in both time and frequency domains; (2) piecewise linearization, which systematically replaces, using artificial neural network, the nonlinear surface representing the plant in the hyper input-output space by a number of linear planes that are continuous over the boundaries between them; and (3) Adaptive Neuro-Fuzzy Inference System (ANFIS), in which the fuzzy rules are placed in a neural network structure, and which consequently utilizes neural networks learning rules to systematically tune the nonlinear fuzzy model. The superiority of these nonlinear models over the best model that can be developed using linear identification techniques is shown.

Contact pressure prediction in sheet metal forming using finite element analysis

Tool wear has become a significant issue associated with the forming of high strength sheet steels in the automotive industry. In order to combat this problem, recent research has been devoted to utilizing the contact results obtained from current sheet metal forming software predictions, in order to develop/apply tool wear models or tool material selection criteria for use in the stamping plant. This investigation aims to determine whether a specialized sheet metal forming software package can correctly capture the complex contact conditions that occur during a typical sheet metal stamping process. The contact pressure at the die radius was compared to results obtained using a general-purpose finite element software package, for a simple channel-forming process. Although some qualitative similarities between the two predictions were observed, it was found that significant differences in the magnitude and distribution of the contact pressure exists. The reasons for the discrepancies in results are discussed with respect to the simplifications and assumptions adopted in the finite element model definitions, and with regards to other results available in the literature.

Novel mechanism for evaluating feedback in the grid environment on resource allocation

The primary concern in proffering an infrastructure for general purpose computational grids formation is security. Grid implementations have been devised to deal with the security concerns. The chief factors that can be problematic in the secured selection of grid resources are the wide range of selection and the high degree of strangeness. Moreover, the lack of a higher degree of confidence relationship is likely to prevent efficient resource allocation and utilization. In this paper, we propose an efficient approach for the secured selection of grid resources, so as to achieve secure execution of the jobs. The presented approach utilizes trust and reputation for securely selecting the grid resources by also evaluation user’s feedback on the basis of the feedback already available about the entities. The proposed approach is scalable for an increased number of resources.

Time - Dependency of chloride diffusion in concrete: a brief review and preliminary results

Abstract
Chloride ingress into concrete has long been known to decrease the service life of built infrastructure. Inadequate knowledge of the physical reasons associated with chloride diffusion into concrete could generate chloride penetration profiles that become meaningless for prediction of service life. In this study, the effects of pore closure (physical effect) and changes in chloride binding (chemical effect) on chloride diffusion through Australian General Purpose (GP) cement pastes were investigated. Through - diffusion tests and “in - and - out” diffusion tests were conducted to monitor the time - dependent chloride diffusion through cement pastes cured from 1 to 28 days. The through - diffusion test quantified the overall chloride diffusion behaviour at different stages of cement hydration, which was a combined result of physical and chemical processes controlling diffusion. The “in - and - out” test differentiated the contributions of the physical and chemical processes on the chloride diffusion at different stages of cement hydration. As expected, the reduction of chloride diffusivity was significant during the first two weeks of curing, most likely attributed to the significant reduction of porosity as well as establishment of capillary discontinuities within the pore structure. It was also observed that the amount of bound chloride was not constant but increased significantly from 1 to 28 days of curing age.

De-tooling technology : networked computing as an environment, purpose and medium for social action

Network technologies are very desirable for social action, allowing activists to achieve more with less, more quickly and with broader impact; on the other hand, the very advantages they bring are equally important to the world of contemporary capitalism that social action seeks to change. Thus, we must look beyond network technologies as the easy solution to every problem, and focus instead on the human relationships which might be enabled by them. This focus on relationships requires us to ‘de-tool’ information technology. Instead, for social action, it is more valuable to think of networked computing as part of the environment within which action can occur; an important purpose for such action; and as a medium that nurtures expression and engagement of self and belief.

Cluster operating system support for parallel autonomic computing

The aim of this paper is to show a general design of autonomic elements and initial implementation of a cluster operating system that moves parallel processing on clusters to the computing mainstream using the autonomic computing vision. The significance of this solution is as follows. Autonomic Computing was identified by IBM as one of computing's Grand Challenges. The human body was used to illustrate an Autonomic Computing system that possesses self-knowledge, self-configuration, self optimization, self-healing, and self-protection, knowledge of its environment and user friendliness properties. One of the areas that could benefit from the comprehensive approach created by the autonomic computing vision is parallel processing on non-dedicated clusters. Many researchers and research groups have responded positively to the challenge by initiating research around one or two of the characteristics identified by IBM as the requirements for autonomic computing. We demonstrate here that it is possible to satisfy all Autonomic Computing characteristics.

Pervasive computing at tableside : a wireless web-based ordering system

Purpose – The purpose of this paper is to introduce a wireless web-based ordering system called iMenu in the restaurant industry. Design/methodology/approach – By using wireless devices such as personal digital assistants and WebPads, this system realizes the paradigm of pervasive computing at tableside. Detailed system requirements, design, implementation and evaluation of iMenu are presented.

Findings – The evaluation of iMenu shows it explicitly increases productivity of restaurant staff. It also has other desirable features such as integration, interoperation and scalability. Compared to traditional restaurant ordering process, by using this system customers get faster and better services, restaurant staff cooperate more efficiently with less working mistakes, and enterprise owners thus receive more business profits.

Originality/value – While many researchers have explored using wireless web-based information systems in different industries, this paper presents a system that employs wireless multi-tiered web-based architecture to build pervasive computing systems. Instead of discussing theoretical issues on pervasive computing, we focus on practical issues of developing a real system, such as choosing of web-based architecture, design of input methods in small screens, and response time in wireless web-based systems.