Approaches to Asset Valuation in the Government Trading Enterprises of Bangladesh

Methodology adopted for asset valuation is important to know how comparable the rates of profit are over time and between companies. Higher profitability calculated on the basis of book value of assets or historical cost basis may in fact conceal the erosion of the value of investment due to inflation over time. On the other hand, technical advancement may have significantly reduced the replacement cost of assets. Consequently, new comers in the industry may appear to be doing better compared to the existing firms if they do not adopt replacement cost valuation of assets. However, replacement value may differ if individual components of a facility are replaced separately from the replacement cost for the entire facility. Replacement cost is not just cost of reproducing the existing plant or plant in question. When replaced in its entirety new features are sometimes added and the facility may work better. In either case, replacement cost may in some cases be larger than the net present value of the future stream of income (NPV) from the existing plant or the net resale value (NRV) of that. In such cases, calculation of profit on the basis of replacement cost would underestimate the performance of such firms. In order to address such issues of comparative performance assessment an increasing number of economists, policy makers and accountants have recommended the use of deprival value method for valuation of assets. The deprival value is the lesser of the depreciated replacement cost and economic value of assets to the business. The economic value, in turn, is larger of the NPV and the NRV. This paper presents a comparative picture of the major asset valuation methods and discusses their relevance in context of the Government Trading Enterprises of Bangladesh.

Protocol for Multiple Black Hole Attack Avoidance in Mobile Ad Hoc Networks

Mobile ad hoc networks (MANETs) form a new wireless networking paradigm with unique characteristics that give them appreciated interest in a vast range of applications. However, many challenges are facing MANETs including security, routing, transmission range, and dynamically changing topology with high node mobility. Security is considered as the main obstacle for the widespread adoption of MANET applications. Black hole attack is a type of DoS attack that can disrupt the services of the network layer. It has the worst malicious impact on network performance as the number of malicious nodes increases. Several mechanisms and protocols have been proposed to detect and mitigate its effects using different strategies. However, many of these solutions impose more overhead and increase the average end-to-end delay. This chapter proposes an enhanced and modified protocol called “Enhanced RID-AODV,” based on a preceding mechanism: RID-AODV. The proposed enhancement is based on creating dynamic blacklists for each node in the network. Each node, according to criteria, depends on the number of mismatches of hash values of received packets as compared with some threshold values, and the sudden change in the round-trip time (RTT) can decide to add or remove other nodes to or from its blacklist. The threshold is a function of mobility (variable threshold) to cancel the effect of normal link failure. Enhanced RID-AODV was implemented in ns-2 simulator and compared with three previous solutions for mitigating multiple black hole attacks in terms of performance metrics. The results show an increase in throughput and packet delivery ratio and a decrease in end-to-end delay and overhead ratio

Data Integrity Mechanism Using Hashing Verification

In this paper, we propose a new One-Way Hash Algorithm, which is also obtains better efficiency and security, compared with a particular conventional hash algorithm, Hash algorithm can be used to determine if two values are equal, a hash function maps keys to small values[1]. DILH algorithm using linear combination of matrices to find non-invertible matrix, that takes advantage about of the compact representation of a set of numbers in a matrix, and fast calculations

DCM+: Robust Congestion Control Protocol for Mobile Networks

This paper aims at presenting a new robust congestion control protocol for mobile networks. It also can be used for mixed networks and mobile adhoc networks (MANETs). The proposed protocol is called Dynamic Congestion Control Protocol for Mobile Networks (DCM+). It makes use of the bandwidth estimation algorithm used in Westwood+ algorithm. We evaluate DCM+ on the basis of known metrics like throughput, average delay, packet loss and Packet-Delivery-Ratio (PDR). New metrics like Normalized Advancing Index (NAI) and Complete-Transmission-Time (CTT) have been introduced for a comprehensive comparison with other congestion control variants like NewReno, Hybla, Ledbat and BIC. The simulations are done for a one-way single-hop-topology (sender->router->receiver). The findings in this paper clearly show excellent properties of our proposed technique like robustness and stability. It avoids congestions, increases performance, minimizes the end-to-end delay and reduces the transmission time. DCM+ combines the advantages of the protocols NewReno and Westwood+. The simulation results show high improvements, which make this approach extremely adequate for different types of networks

SWMPT: Securing Wireless Mesh Networks Protocol Based on Ticket Authentication

Wireless mesh network (WMN) consists of two parts: mesh access points which are relatively static and energy-rich devices, and mesh clients which are relatively dynamic and power constrained. In this paper, we present a new model for WMN end-to-end security which divides authentication process into two phases: Mesh Access Point which is based on asymmetric cryptography and Mesh Client which is based on a server-side certificate such as EAP-TTLS

An Intelligent Routing Protocol Based on DYMO for MANET

in this paper, intelligent routing protocols for mobile ad-hoc networks (MANET) will be proposed .Depending on the concepts of fuzzy and neural networks. The goal is to get good quality service by finding the most convenient data transfer paths, therefore a Fuzzy-based, Neural-Fuzzy based and Energy aware are three approaches have been proposed to enhance Dynamic Manet On-demand (DYMO),All approaches were implemented in ns-2 simulator and compared with original protocol in terms of performance metrics, which showed that there was an improvement in route efficiency

Securing End-to-End Wireless Mesh Networks Ticket-Based Authentication.

Hybrid wireless mesh network (WMN) consists of twotypes of nodes: Mesh Routers which are relatively static andenergy-rich devices, and Mesh Clients which are relativelydynamic and power constrained devices. In this paper we presenta new model for WMN end-to-end security which divideauthentication process into two phases: Mesh Access Point phasewhich based on asymmetric cryptography and Mesh Client phasewhich based on a server-side certificate such as EAP-TTLSand PEAP

Securing End-to-End Wireless Mesh Networks Ticket-Based Authentication

Hybrid wireless mesh network (WMN) consists of two types of nodes: Mesh Routers which are relatively static and energy-rich devices, and Mesh Clients which are relatively dynamic and power constrained devices. In this paper we present a new model for WMN end-to-end security which divide authentication process into two phases: Mesh Access Point phase which based on asymmetric cryptography and Mesh Client phase which based on a server-side certificate such as EAP-TTLS and PEAP