Design and analysis of fault-tolerant multibus interconnection networks

AbstractIn this paper a new class of fault-tolerant multibus interconnection networks is presented and analyzed. Efficiency and fault tolerance have been the driving forces in the design of these structures. The most common types of faults have been explicitly considered and in particular the jabbering problem has been adequately resolved. The analysis covers the evaluation of capacity, throughput and average delay and it includes faults of one or more channels. The system is shown to be very efficient and to be able to adequately support channel and station faults

The TurboLAN project. Phase 1: Protocol choices for high speed local area networks. Phase 2: TurboLAN Intelligent Network Adapter Card, (TINAC) architecture

The hardware and the software architecture of the TurboLAN Intelligent Network Adapter Card (TINAC) are described. A high level as well as detailed treatment of the workings of various components of the TINAC are presented. The TINAC is divided into the following four major functional units: (1) the network access unit (NAU); (2) the buffer management unit; (3) the host interface unit; and (4) the node processor unit

Design and implementation of a fiber optic token-ring local area network

This thesis describes the design and implementation of a fiber optic token-ring local area network (LAN) . This design features fiber optic channels between stations on the network without the use of a wiring concentrator. The initial LAN electrical signal operating at 4 Mbps was provided by a LAN adapter card based on the TMS380 chipset developed for twisted pair copper wire. Since the physical characteristics of fiber and wire vary, use of this adapter necessitated that the design be able to deceiver system Successful LAN communications over the fiber optic channels are described.http://archive.org/details/designimplementa00bibeCaptain, United States Marine CorpsApproved for public release; distribution is unlimited

A study of topologies and protocols for fiber optic local area network

The emergence of new applications requiring high data traffic necessitates the development of high speed local area networks. Optical fiber is selected as the transmission medium due to its inherent advantages over other possible media and the dual optical bus architecture is shown to be the most suitable topology. Asynchronous access protocols, including token, random, hybrid random/token, and virtual token schemes, are developed and analyzed. Exact expressions for insertion delay and utilization at light and heavy load are derived, and intermediate load behavior is investigated by simulation. A new tokenless adaptive scheme whose control depends only on the detection of activity on the channel is shown to outperform round-robin schemes under uneven loads and multipacket traffic and to perform optimally at light load. An approximate solution to the queueing delay for an oscillating polling scheme under chaining is obtained and results are compared with simulation. Solutions to the problem of building systems with a large number of stations are presented, including maximization of the number of optical couplers, and the use of passive star/bus topologies, bridges and gateways

Security, Comfort, Healthcare, and Energy Saving: A Review on Biometric Factors for Smart Home Environment

The Internet of Things (IoT) have become significantly important in authentication mechanisms in which traditional authentication have shift to the biometric factors whereby biometric is said to offer more security and convenience to the users.The purpose of this paper is to provide an extensive review on biometric factors for smart home environments that are intended for security, comfort, healthcare, and energy saving.This paper also discusses the security authentication mechanisms, which are knowledge factor (password, PIN), ownership factor (ID card, passport), and inherent factor (fingerprint, iris, facial), known as biometric factors.Biometric factors can be used as authentications for smart home environments, which are more robust and reliable in terms of accuracy, convenience, and speed

Blockchain: Applications, Effects and Challenges in Supply Chains

The main objective of this research is to examine the potential use cases of blockchain technology in supply chains and its impacts in supply chain management. Moreover, the main challenges that companies are currently facing to introduce this technology are also discussed. In order to form a comprehensive picture of current supply chain digitalization issues and better understand the blockchain technology, a literature review was undertaken. Subsequently, a theoretical framework is formulated with the aim to explore the applications of blockchain to improve supply chain management. Through multiple study cases, the framework is tested with an explanatory approach, providing also a base to identify the main effects and challenges in its implementation in supply chains

Blockchain Technology: Disruptor or Enhnancer to the Accounting and Auditing Profession

The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019). This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not. A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed. The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession. This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT-enabled triple-entry system could prevent financial statements and management fraud

Blockchain technology: Disruptor or enhancer to the accounting and auditing profession

The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019). This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not. A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed. The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession. This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT enabled triple-entry system could prevent financial statements and management fraud

Blockchain and the Law

This book analyses the new blockchain and Distributed Ledger Technology (DLT) in term of its impact on law, contracts and the digital economy. It discusses global legislation in the blockchain and its implications. The analysis of contracts includes the Bitcoin system and the Bitcoin Blockchain. The book is written in an international and European perspective. It is characterised by a practical approach and addressed to lawyers who want to deepen their knowledge about legal aspects of new technologies such as the blockchain and other modern IT tools, but also to entrepreneurs, IT specialists, developers and IT managers in the implementation of DLT and block technologies