Flexible exchange rates, multinational corporations, and accounting standards

Foreign exchange rates ; International business enterprises ; Financial Accounting Standards Board ; Accounting

Flexible LDPC Decoder Architectures

Flexible channel decoding is getting significance with the increase in number of wireless standards and modes within a standard. A flexible channel decoder is a solution providing interstandard and intrastandard support without change in hardware. However, the design of efficient implementation of flexible low-density parity-check (LDPC) code decoders satisfying area, speed, and power constraints is a challenging task and still requires considerable research effort. This paper provides an overview of state-of-the-art in the design of flexible LDPC decoders. The published solutions are evaluated at two levels of architectural design: the processing element (PE) and the interconnection structure. A qualitative and quantitative analysis of different design choices is carried out, and comparison is provided in terms of achieved flexibility, throughput, decoding efficiency, and area (power) consumptio

A Reconfigurable Tile-Based Architecture to Compute FFT and FIR Functions in the Context of Software-Defined Radio

Software-defined radio (SDR) is the term used for flexible radio systems that can deal with multiple standards. For an efficient implementation, such systems require appropriate reconfigurable architectures. This paper targets the efficient implementation of the most computationally intensive kernels of two significantly different standards, viz. Bluetooth and HiperLAN/2, on the same reconfigurable hardware. These kernels are FIR filtering and FFT. The designed architecture is based on a two-dimensional arrangement of 17 tiles. Each tile contains a multiplier, an adder, local memory and multiplexers allowing flexible communication with the neighboring tiles. The tile-base data path is complemented with a global controller and various memories. The design has been implemented in SystemC and simulated extensively to prove equivalence with a reference all-software design. It has also been synthesized and turns out to outperform significantly other reconfigurable designs with respect to speed and area

Professional discourse, quality assurance and a practice integrated pre-service teacher education course: The Open University PGCE

The Open University (UK) Postgraduate Certificate in Education (PGCE) programme is a distance learning pre-service course in teacher education which integrates learning in the practice setting with university-based learning. This programme, which has flexible start and finish points and either training or assessment only routes, uses a web-based Needs Analysis process to reflect on prior experience and to determine individualized university and practice-based curriculum and assessment and is set in the context of an external regulatory framework which demands that teacher education courses in England fulfil certain national requirements and that student-teachers meet identified standards or competences. These requirements and standards are inspected by the Office for Standards in Education (OfSTED) and the outcomes of inspection lead to a 'Quality Grade' which determines government funding. This PGCE course, therefore, presents a radically flexible, practice integrated programme which faces both internal, University based quality assurance processes and procedures and 'high stakes' external inspection. This paper reflects on the tensions between quality compliance and quality assurance in practice integrated learning and suggests that quality assurance processes which open up a discourse of personal and professional development and which might support the exploration of dissonance between and within practices can improve, rather than merely maintain, programme quality

The Federal Employees Flexible and Compressed Work Schedules Act (FEFCWA)

Federal law establishes scheduling requirements for government employees, generally requiring federal agencies to set regular work hours over a traditional Monday through Friday workweek. These requirements, along with provisions of the Fair Labor Standards Act (FLSA), impede flexible work arrangements (FWAs) for federal employees.1 The Federal Employees Flexible and Compressed Work Schedules Act (“FEFCWA”) removes these legal barriers for two specific types of alternative work schedules (AWS): flexible work schedules (FWS) and compressed work schedules (CWS). Under an FWS, an agency establishes core hours when all employees must be at work and allows employees to choose arrival and departure times around those core hours. Under a CWS, an employee’s bi-weekly, 80-hour work requirement is scheduled by the agency for less than 10 days (e.g., eight 10-hour workdays rather than ten 8-hour workdays)

Tradable Standards for Clean Air Act Carbon Policy

EPA is in the process of regulating U.S. greenhouse gas (GHG) emissions using its powers under the Clean Air Act. The likely next phase of this regulatory program is performance standards under Section 111 of the act for coal plants and petroleum refineries, which the agency has committed to finalize by the end of 2012. Section 111 appears to allow use of flexible, market-based regulatory tools. In this paper, we discuss one such tool, tradable standards. Tradable standards appear to be a legally and politically viable choice for the agency, and evidence suggests they are substantially more cost-effective than traditional performance standards. The paper discusses implementation issues with tradable standards, including categorization, banking, and phased implementation, as well as broader issues with the Section 111 rulemaking process as it relates to state-level GHG regulatory efforts.averaging, flexibility, regulatory design, market-based regulation