Search from the Journals, Articles, and Headings
Advanced Search (Beta)
Loading...
Loading...
Loading...
Loading...
Loading...
Loading...

تلازمہ

تلازمہ
میں غربت کی آغوش میں پلا ہوں۔۔۔!
پھر کوہِ صفا کے جذبات سے کوہِ مروا کی جذباتی کشش تک
کرنوں کے خط قطع کرتے ہوئے۔۔۔!
حرفوں کی جدا جدا ترتیب و تشکیل روایت کرتا ہوں
بابِ لذت کے مکالمے میں ۔۔۔!
صحرائی دانش وروں کی کیفیت سمو کر۔۔۔،
امرا القیس کی سرگوشیوں میں
پہچان کی کونپلوں۔۔۔ عبلہ کی آہٹوں کو سمو کر۔۔۔!
چاندنی اور خوشبو کے گلے ملنے کی باتیں کرتا ہوں
میں زخم کے تلازمے کو کھنکتی مٹی کی شرطوں سے بچاتے ہوئے۔۔!
پتھروں میں عزاداری کرتے ہوئے۔۔۔آئینے کی طرف داری کرتے ہوئے
جنابِ عشق کا صحیفہ پڑھ کر۔۔۔!
دل فریب آرزو کی رگوں میں سرایت کرتا ہوں
جمالِ بہار کی داستاں۔۔۔!
سبز رنگوں میں روایت کرتا ہوں

The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices

The objective of this study was to empirically determine whether there is a correlation between the proportion of the board of commissioners, audit committee, information asymmetry, and company size with earnings management in the consumer goods manufacturing companies sector listed on the Indonesia Stock Exchange during the years 2010-2012. The study aims to clarify any potential links between the identified variables. Data was extracted from the financial statements of each sample company, which were publicly available on the websites www.idx.co.id and ICMD. The study employed purposive sampling, gathering data from 15 companies over a period of three years, resulting in a total of 45 observations. The independent variables include the proportion of the board of commissioners, audit committee, information asymmetry, and company size, while earnings management serves as the dependent variable. The findings from our study utilizing panel data and regression models demonstrate that neither the proportion of the board of commissioners, audit committee, information asymmetry, nor company size have any impact on earnings management either partially or concurrently.

Performance Optimization and Traffic Management in Data Centers

In recent years, Web services and applications are gradually shifting into cloud environments. These ever-increasing cloud services are being hosted on large scale computation and storage infrastructures called data centers (DC). A data center contains a large number of servers interconnected by a specifically designed network, named data center network (DCN). Today’s data centers host a variety of different applications that exhibit unique traffic characteristics. Some applications exhibit many-to-one communication pattern, some others follow ON-OFF pattern for flow arrivals resulting in bursty traffic. The many-to-one communication is a frequent pattern in data centers and may cause buffer overflow at the bottleneck link which ultimately results in throughput degradation of the flows; this problem is known as TCP Incast. In addition, data centers exhibit heavy tailed distribution for flow sizes; more than 80% of the data center flows have size less than 10 KB, called short flows, but around 90% of the traffic volume, in data center networks, is produced by long flows. Short flows are usually latency-sensitive and long flows demand high throughput. Short flows suffer to quickly increase their sending rates due to the existing long flows occupying most of the available capacity; this results in inefficient flow completion time (FCT) of short flows which ultimately results in degradation of the application’s performance. Furthermore, data centers employ scale-out model for growth to keep up with the rapid increase in the cloud services; thus, multiple paths exist between each pair of end-hosts. Load balancing of the traffic over the multiple path is required to improve network utilization. In addition, requirements like: i) high performance for applications, ii) scalability, and iii) robustness against topology changes, makes the load balancing task more challenging. This research thesis proposes queue length based solutions to the performance issues of TCP Incast and flow completion time of short flows. In addition, a queue length based traffic load balancing scheme is proposed to improve network utilization and applications’ performance. The proposed solutions are validated through implementation in network simulator and compared with the existing schemes. The results show that the proposed solutions significantly improve the performance of applications in the data centers.
Asian Research Index Whatsapp Chanel
Asian Research Index Whatsapp Chanel

Join our Whatsapp Channel to get regular updates.