An analytical approach to the dynamic topology problem

Currently, it is possible to modify (say, hourly) the topology of a data communications network by adding or deleting network links and/or by increasing or decreasing bandwidth on existing links in response to changing traffic loads and/or projected network conditions. The intent of this paper is to study a Markov decision process (MDP) model of the dynamic topology problem (DTP), the problem of activating and/or deleting links, as a function of the current traffic in the network and of the most recent network topology design. We present a decomposition of this model and structural results for the decomposition. The decomposition and structural results enhance the tractability of procedures for determining optimal link control policies. A numerical example is used to illustrate these results.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/47986/1/11235_2005_Article_BF02110313.pd

ISA 570: Italian Auditors’ and Academics’ Perceptions of the Going Concern Opinion

This study aims to identify which of the indicators used to assess whether an entity may not be able to continue as a going concern are regarded by Italian partners in auditing firms and Italian accounting and finance academics as being the most important. The indicators and ratios are those pursuant to auditing standard ISA 570 Going Concern, the literature and professional practice. ISA 570 does not suggest a hierarchy of these indicators, because they are only examples of events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern (GC), nor does it suggest specific ratios. To this end, an online survey was administered to partners in auditing firms and to the university faculty of Accounting and Finance. The paper contributes to enriching previous literature by providing insights into how Italian auditors and Italian financial reporting scholars prioritise GC indicators suggested by ISA 570. The results have the potential to help auditors and directors focus on the most relevant indicators in a GC assessment