Quality of transmission estimation in WDM and elastic optical networks accounting for space-spectrum dependencies

We develop a framework for estimating the quality of transmission (QoT) of a new lightpath before it is established, as well as for calculating the expected degradation it will cause to existing lightpaths. The framework correlates the QoT metrics of established lightpaths, which are readily available from coherent optical receivers that can be extended to serve as optical performance monitors. Past similar studies used only space (routing) information and thus neglected spectrum, while they focused on oldgeneration noncoherent networks. The proposed framework accounts for correlation in both the space and spectrum domains and can be applied to both fixed-grid wavelength division multiplexing (WDM) and elastic optical networks. It is based on a graph transformation that exposes and models the interference between spectrum-neighboring channels. Our results indicate that our QoT estimates are very close to the actual performance data, that is, to having perfect knowledge of the physical layer. The proposed estimation framework is shown to provide up to 4 × 10-2 lower pre-forward error correction bit error ratio (BER) compared to theworst-case interference scenario,which overestimates the BER. The higher accuracy can be harvested when lightpaths are provisioned with low margins; our results showed up to 47% reduction in required regenerators, a substantial savings in equipment cost.

Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

Commentary on Star Chamber Decree 1566

A decree prohibiting the publication of any book considered to be contrary to statute, injunction, ordinance and letters patents, as well as banning the importation of such works. This provided the first occasion on which the proprietary interests of the Stationers' Company and the ideological control of the press become explicitly linked.
The commentary describes the background to the Decree and in particular the concern of Elizabeth's High Commission over the influx of Catholic texts from continental Europe. The commentary argues that the Decree is particularly significant in that it formalised, for the first time, the specific link between the interests of the government in regulating and censuring the press and the economic interests of the Stationers' Company. The formal inclusion of the category of ‘letters patents' within the remit of the Decree ensured that works published under a printing privilege now attracted the formal protection of the Star Chamber.

Commentary on Star Chamber Decree 1586

A decree prohibiting the publication of any book contrary to statute, injunction, ordinance and letters patents, as well as any ordinance set down by the Company of Stationers. The formal protection of the Star Chamber was extended not only to books protected under royal printing privileges (see: uk_1566) but to books printed in contravention of the internal regulations of the Stationers' Company itself, further enhancing the significance of ‘stationers' copyright'.
The commentary describes the background to the decree, in particular the religious controversies of the 1570s and 1580s, as well as the dissatisfaction within the general printing trade during this period at the manner in which a number of the printing privileges granted by Elizabeth resulted in the monopolistic control of commercially lucrative works within the hands of a few stationers only. The commentary also details the efforts of the dominant members of the Stationers' Company to influence the substance of the decree and further augment their control over the internal operation of the book trade.

Commentary on Star Chamber Decree 1637

A decree of the Star Chamber designed to regulate the printing of all literary works, whether ecclesiastical or secular in nature. The decree further entrenched the significance and validity of ‘stationers' copyright' in requiring that no work be printed without first being entered on the Company of Stationers' Register Book. The decree also provided that any materials printed thereafter were to carry both the name of the printer and the author of the work.
The commentary describes how, by comparison with earlier decrees (see: uk_1566; uk_1586), the 1637 Decree provided a more elaborate system for licensing both ecclesiastical and secular works as well as a more comprehensive set of regulations to govern the operation of the printing trade. As a regulatory measure, it is widely regarded as representing the high point of the Company of Stationers' control and authority over the book trade.

Business model in accounting

Business model in accounting

Accounting for the Multi-Period Impact of Service When Determining Employee Requirements for Labor Scheduling

Providing good customer service, inexpensively, is a problem commonly faced by managers of service operations. To tackle this problem, managers must do four tasks: forecast customer demand for the service; translate these forecasts into employee requirements; develop a labor schedule that provides appropriate numbers of employees at appropriate times; and control the delivery of the service in real-time. This paper focuses upon the translation of forecasts of customer demand into employee requirements. Specifically, it presents and evaluates two methods for determining desired staffing levels. One of these methods is a traditional approach to the task, while the other, by using modified customer arrival rates, offers a better means of accounting for the multi-period impact of customer service. To calculate the modified arrival rates, the latter method reduces (increases) the actual customer arrival rate for a period to account for customers who arrived in the period (in earlier periods) but have some of their service performed in subsequent periods (in the period). In an experiment simulating 13824 service delivery environments, the new method demonstrated its superiority by serving 2.74% more customers within the specified waiting time limit while using 7.57% fewer labor hours.

Hospitality Management Accounting: Current Problems and Future Opportunities

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stock Returns

[Excerpt] This study examines the relation between the level of institutional investor ownership and the magnitude of security price variability at quarterly earnings announcement dates. Prior research consistently documents a negative association between firm size and announcement-date return variability. One explanation for this finding is that as more timely, alternative information becomes available on large firms prior to an announcement date, their security prices become informative, thereby reducing the information content of the earnings announcement. Large firms are closely followed by institutional investors. These investors dedicate substantial resources to information search. Therefore, the link between size and information production may be attributable to the influence of institutional investors on the information production process. Because institutional trades can also affect security prices, however, the precise impact of institutional following on the variability of prices at quarterly earnings dates is not evident.