Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship

This paper contrasts the decision-usefulness of prototype accounting regimes based on perfect accounting for value, i.e. ideal value accounting (IVA), and perfect matching of cost, i.e. ideal cost accounting (ICA). The regimes are analyzed in the context of a firm with overlapping capacity investments where projects earn excess returns and residual income is utilized as performance indicator. Provided that IVA and ICA systematically differ based on the criterion of unconditional conservatism, we assess their respective decision-usefulness for different valuation- and stewardship-scenarios. Assuming that addressees solely observe current accounting data of the firm, ICA provides information which is useful for valuation and stewardship without reservation whereas IVA entails problems under specific assumption

On the Performance of Packet Aggregation in IEEE 802.11ac MU-MIMO WLANs

Multi-user spatial multiplexing combined with packet aggregation can significantly increase the performance of Wireless Local Area Networks (WLANs). In this letter, we present and evaluate a simple technique to perform packet aggregation in IEEE 802.11ac MU-MIMO (Multi-user Multiple Input Multiple Output) WLANs. Results show that in non-saturation conditions both the number of active stations (STAs) and the queue size have a significant impact on the system performance. If the number of stations is excessively high, the heterogeneity of destinations in the packets contained in the queue makes it difficult to take full advantage of packet aggregation. This effect can be alleviated by increasing the queue size, which increases the chances to schedule a large number of packets at each transmission, hence improving the system throughput at the cost of a higher delay

Quality of experience management for YouTube: clouds, FoG and the AquareYoum

Over the last decade, Quality of Experience (QoE) has become a new, central paradigm for understanding the quality of networks and services. In particular, the concept has attracted the interest of communication network and service providers, since being able to guarantee good QoE to customers provides an opportunity for differentiation. In this paper we investigate the potential as well as the implementation challenges of QoE management in the Internet. Using YouTube video streaming service as example, we discuss the different elements that are required for the realization of the paradigm-shift towards truly user-centric network orchestration. To this end, we elaborate QoE management requirements for two complementary network scenarios (wireless mesh Internet access networks vs. global Internet delivery) and provide a QoE model for YouTube taking into account impairments like stalling and initial delay. We present two YouTube QoE monitoring approaches operating on the network and the end user level. Finally, we demonstrate how QoE can be dynamically optimized in both network scenarios with two exemplary concepts, AquareYoum and FoG, respectively. Our results show how QoE management can truly improve the user experience while at the same time increase the efficiency of network resource allocation