The impact of demonetization on Indian firms’ performance: does company’s age make a difference?

The main aim of this paper is to evaluate the impact of demonetization on Indian firm’s quarterly financial performance before and after demonetization period (March-December, 2017), and to find out if companies’ age helps to face financial disruption. Four variables, which are net sales, total income, net profit after tax, and earnings per share, were taken as proxies for analyzing the quarterly financial performance of 2,892 companies listed on Bombay Stock Exchange (BSE), National Stock Exchange (NSE), and Calcutta Stock Exchange (CSE). Nonparametric test, particularly Wilcoxon Matched-Pairs Signed Rank Test and Kruskal-Wallis one-way analysis of variance, were applied in analyzing the data. Results reveal that there is a statistically significant difference between the financial performance before and after demonetization at 5% level of significance. It was also found that the decrease/increase in the financial performance of all the firms was affected by the demonetization process, irrespective of their ages. The findings could be useful for financial managers and financial consultants, as they would be able to focus on the issues that matter most at the time of financial disruption

الية اكتشاف ومنع هجوم الحرمان من الخدمة في الشبكات المحلية

Nowadays, Denial of service (DoS) attacks, have become a major security threat to networks and to the Internet, DoS is harmful to the networks as it delays legitimate users from accessing the server, usually services such as in the Medical field, E-business field, etc. are out. In critical cases, may cause the server shut down, wasting valuable resources, therefore, leading to financial loss and in worst cases, loss of patient life due to delays in medical tests. Moreover, the DoS detection problem is complex because attackers always invent new methods that can't be recognized easily, so many traditional approaches were used, such as, intrusion detection to detect intrusions through their signatures, but these techniques were unable to protect networks and servers before the appearance of their signatures. In general, some researches were done to detect and prevent DoS from occurring in a wide area network (WAN), but fewer researches were done on Local Area Network (LAN) to detect and prevent DoS attacks, and therefore increasing network security, yet, detecting and preventing DoS attacks is still a challenging task, especially in LAN. In this research, we proposed an approach using data mining techniques by combination of classifiers (decision tree and k-nearest neighbor) to detecting and preventing DoS attacks. Our work is based on European Gaza Hospital (EGH) Dataset that is collected from EGH network, then Labeled dataset manually. In addition preprocessing and processing stages, our approach is implemented using Rapidminer and exploits data mining algorithms to identify DoS attacks. The experimental results showed that the proposed approach is effective in identifying DoS attacks, our designed approach achieves significant results. In the average case, our accuracy is up to 99.96%, we used defense mechanism and compared our approach with other approaches, and we found that our approach achieved best results in accuracy

Zeimujo no ishi kettei to kaikei joho ni kansuru kenkyu (honbun)

loud computing provides cost effective solutions for deploying services and applications. Even though resources can be provisioned on demand, they need to adapt quickly and in a seamless way to the workload intensity and characteristics and satisfy at the same time the desired performance levels and the corresponding SLAs. Autoscaling policies are devised for these purposes. In this paper, we apply a state-of-the-art reactive autoscaling policy to assess the effects of deploying the HTTP/2 server push mechanism in cloud environments. Our simulation experiments – that rely on extensions of the CloudSim toolkit – have shown that the autoscaling mechanism is beneficial for web servers even though pushing a large number of objects might lead to server overload

The effect of corporate governance on compliance with Indian Accounting Standards: An empirical analysis of post IFRS convergence

This study explores the impact of corporate governance mechanisms (CGMs) of compliance with Indian Accounting Standards (Ind-AS). A sample of 70 firms listed on Bombay Stock Exchange (BSE) over a period of two years from 2016–2017 to 2017–2018 was used. The results revealed that board independence, size, expertise, size of the audit committee, expertise and independence exhibit a significant influence on compliance with Ind-AS. However, no significant effect was found regarding the board and audit committee diligence, foreign ownership and audit quality by Big-Four. The current study fills an existing gap in compliance of accounting standards and corporate governance literature in the context of the emergent market. It uses a methodology of comprehensive compliance index to evaluate the level of disclosure of Ind-AS that could generalize the results and benefit other listed firms. Finally, as a practical contribution, the present study brings useful insights and empirical evidence which are very beneficial and are of significant importance to investors, practitioners, academicians and policymakers. It is considered as one of the pioneering studies in this context and a battery for further research. The study recommends that more prominence should be given to compliance with Ind-AS and an overseeing body for compliance with Ind-AS should be created

Impact of demographics, social capital and participation in income generating activities (IGAs) on economic empowerment of rural women in Bangladesh

The purpose of this paper is to examine the participation, social capital and women‟s economic empowerment in different income generating activities in the rural area of Bangladesh. The paper is based on primarydata collected from randomly selected 100 women in two villages of South SurmaUpazila in Sylhet district of Bangladesh.A structured questionnaire was used for the purpose of data collection. The researcher used descriptive statistics, t-test, ANOVA and correlation and regression analysis. The findings indicate that demographics background (age, education, occupation, communication media exposure, credit received and training received)have positive impact on participation, social capital and economic empowerment of rural women. Pearson correlation showed that there was significant relationship between participation, social capital and economic empowerment of ruralwomen. The mediation effect of social capital on the relationship between participation and economic empowerment was confirmed by regression analysis

Influence of Oral Dipping Tombak Smokeless Tobacco on Coagulation Profile and Platelet Counts

The goal of this paper is to investigate the influence of oral dipping of Tombak Smokeless Tobacco (SLT) on prothrombin time (PT), activated partial thromboplastin time (APTT), international normalized ratio(INR) values, and platelet counts (PLTs), in Sudanese Tombak users. An analytical cross-sectional study was conducted at Kosti health insurance hospital, Sudan, in 2019. According to the inclusion and exclusion criteria, 100 adult users of oral Tombak for three or more years were chosen randomly as a study group. Another 100 matched healthy individuals who never used Tombak were randomly selected as a comparative group. Venous blood specimens were collected in ethylene diamine tetra-acetic acid (EDTA) containers for the PLT counts using the automated haematology analyser (Sysmex, Tokyo, Japan XK-21SYSMEX) and in trisodium citrate anti-coagulant containers for coagulation tests using a co-agulometer machine analyser. Our findings show a significant decrease in PLT count mean values in the Tombak users group (212.1 × 103/mm3 ± 74.3 × 103/mm3) compared with the non-taking Tombak group mean values (243.2 × 103/mm3 ± 83.0 × 103/mm3), (p p p p p < 0.001). In conclusion, using Tombak a Smokeless Tobacco (SLT) for a long period significantly affect Platelet counts and coagulation profile