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Article
Publication date: 10 March 2021

Afshan Amin Khan, Roohie Naaz Mir and Najeeb-Ud Din

This work focused on a basic building block of an allocation unit that carries out the critical job of deciding between the conflicting requests, i.e. an arbiter unit. The purpose…

Abstract

Purpose

This work focused on a basic building block of an allocation unit that carries out the critical job of deciding between the conflicting requests, i.e. an arbiter unit. The purpose of this work is to implement an improved hybrid arbiter while harnessing the basic advantages of a matrix arbiter.

Design/methodology/approach

The basic approach of the design methodology involves the extraction of traffic information from buffer signals of each port. As the traffic arrives in the buffer of respective ports, information from these buffers acts as a source of differentiation between the ports receiving low traffic rates and ports receiving high traffic rates. A logic circuit is devised that enables an arbiter to dynamically assign priorities to different ports based on the information from buffers. For implementation and verification of the proposed design, a two-stage approach was used. Stage I comprises comparing the proposed arbiter with other arbiters in the literature using Vivado integrated design environment platform. Stage II demonstrates the implementation of the proposed design in Cadence design environment for application-specific integrated chip level implementation. By using such a strategy, this study aims to have a special focus on the feasibility of the design for very large-scale integration implementation.

Findings

According to the simulation results, the proposed hybrid arbiter maintains the advantage of a basic matrix arbiter and also possesses the additional feature of fault-tolerant traffic awareness. These features for a hybrid arbiter are achieved with a 19% increase in throughput, a 1.5% decrease in delay and a 19% area increase in comparison to a conventional matrix arbiter.

Originality/value

This paper proposes a traffic-aware mechanism that increases the throughput of an arbiter unit with some area trade-off. The key feature of this hybrid arbiter is that it can assign priorities to the requesting ports based upon the real-time traffic requirements of each port. As a result of this, the arbiter is dynamically able to make arbitration decisions. Now because buffer information is valuable in winning the priority, the presence of a fault-tolerant policy ensures that none of the priority is assigned falsely to a requesting port. By this, wastage of arbitration cycles is avoided and an increase in throughput is also achieved.

Article
Publication date: 21 November 2008

Thomas J. Friedmann, Anthony H. Zacharski, Margaret A. Bancroft, Roger Mulvihill, Susan A. Reading, Robert J. Williams and Alan Rosenblat

The purpose of this paper is to summarize and analyze the SEC's July 9, 2008 roundtable discussion regarding fair value accounting and auditing standards.

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Abstract

Purpose

The purpose of this paper is to summarize and analyze the SEC's July 9, 2008 roundtable discussion regarding fair value accounting and auditing standards.

Design/methodology/approach

The paper discusses investor, auditor/accountant/actuary, and corporation views concerning the usefulness of fair value accounting, potential market behavior effects from fair value accounting, challenges in applying fair value standards, possible improvement to the current standards, and working with auditors who provide assurance for fair value accounting.

Findings

Some investor panelists said fair value provides investors with the most current and relevant information of any accounting method and some believe fair valuation is important for market integrity and trust because it is a transparent measure for valuation. Auditors are especially challenged in determining fair values in illiquid or frozen markets. Roundtable participants viewed disclosure as critical for implementation of fair valuation, particularly regarding key inputs and assumptions. Auditors and corporations would like more guidance on applying fair value accounting from the SEC and Public Company Accounting Oversight Board.

Originality/value

The paper provides expert guidance by experienced securities lawyers.

Details

Journal of Investment Compliance, vol. 9 no. 4
Type: Research Article
ISSN: 1528-5812

Keywords

Article
Publication date: 22 October 2018

Micaela Pinho and Ana Pinto Borges

The purpose of this study is to explore and compare citizens’ attitudes in Portugal, Bulgaria and Croatia towards rationing criteria that should support an explicit priority…

Abstract

Purpose

The purpose of this study is to explore and compare citizens’ attitudes in Portugal, Bulgaria and Croatia towards rationing criteria that should support an explicit priority setting process at the micro level.

Design/methodology/approach

Preferences were collected through an online questionnaire containing 14 statements concerning lottery, economic and person-based priority criteria. Respondents indicated their level of agreement with each criterion. Non-parametric tests were applied to compare the levels of agreement among 355, 298 and 243 Portuguese, Bulgarian and Croatian respondents, respectively.

Findings

The three groups of respondents appear to be concerned with both a fair and efficient allocation of resources. The severity of health conditions and patient’s age were the criteria most accepted by the respondents. This study suggests that Portuguese, Bulgarian and Croatian respondents have similar social values concerning patient prioritization, although the Portuguese adhere slightly more to efficiency criteria and less to person-based and lottery criteria than Bulgarian and Croatian respondents.

Practical implications

A majority of respondents across the three countries report having opinion about the bedside rationing criteria. Portuguese, Bulgarian and Croatian respondents accept a combination of personal and economic criteria in patient’s prioritization.

Originality/value

This study represents the first attempt to compare citizen’s opinions of three member states of the European Union.

Paper type

Research paper

Details

International Journal of Ethics and Systems, vol. 34 no. 4
Type: Research Article
ISSN: 0828-8666

Article
Publication date: 1 January 2008

Lynette Harris

Public sector reforms and external performance review has meant that the HR function in UK local government is not only expected to continuously review working practices but is…

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Abstract

Purpose

Public sector reforms and external performance review has meant that the HR function in UK local government is not only expected to continuously review working practices but is also facing major changes in its role and its own service delivery. This paper explores how changes driven by the pursuit of efficiency and cost cutting may impact on the function's ability to fulfil the employee champion role that Ulrich identifies as essential to it making a valuable strategic contribution.

Design/methodology/approach

The findings are drawn from interviews, focus groups and desk research conducted in three large local authorities

Findings

The emergent concerns, tensions and dilemmas across the case study organisations suggest that changes, both planned and actual, to HR's role and services will impact on the function's ability to act as an “employee champion” due to reduced employee contact and more fragmented HR roles.

Research limitations/implications

The findings are based on three case studies, so there is an issue of their wider application – and they provided rather more insights into the views of HR staff and line managers than of other employee groups.

Practical implications

The devolved, decentralised, outsourced and self service models of HR service provision require careful internal evaluation as this study's findings indicate they may well have hidden costs in terms of promoting employee commitment in large public sector organisations.

Originality/value

A qualitative study of how changes to the HR function's role and service delivery can impact on the HR's responsibilities for employee relations rather than the more usual considerations of cost effectiveness and efficiency.

Details

Employee Relations, vol. 30 no. 1
Type: Research Article
ISSN: 0142-5455

Keywords

Book part
Publication date: 22 August 2017

Roopinder Oberoi

In the era of financial capitalism, how to manage and hold global corporations accountable has become too multifarious a topic for a solitary focus of one theme, to sufficiently…

Abstract

In the era of financial capitalism, how to manage and hold global corporations accountable has become too multifarious a topic for a solitary focus of one theme, to sufficiently outline the whole gamut and implications of their activities. Capitalism is characterized by several well-organized antinomies and contrasts, with reflections of critical dualities that bear a resemblance to the primeval paradoxes of Hellenic philosophy. The challenge of governance of capitalism to be effectual entails breaking out of the entrenched precincts of habitual academic silos. Various standpoints while reasonably informative falls short to explain fully the complex interlinkages between the concept of global governance and the state’s capacity to put into effect its will on corporate power.

Spotlighting on assessing the praxis of political economy at global and national level and the corporate reality, this chapter aims to provide a renewed thrust for the focused recalibration of global regulatory regime. In this chapter, the inquiries take the regulation as the main explanandum for elucidation of the shifting governance framework.

Details

Modern Organisational Governance
Type: Book
ISBN: 978-1-78714-695-2

Keywords

Article
Publication date: 1 January 1978

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…

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Abstract

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Details

Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 December 2005

Jianying Zhou, Jose Onieva and Javier Lopez

As a value‐added service to deliver important data over the internet with guaranteed receipt for each successful delivery, certified email has been discussed for years and a…

Abstract

Purpose

As a value‐added service to deliver important data over the internet with guaranteed receipt for each successful delivery, certified email has been discussed for years and a number of research papers appeared in the literature. This paper aims to present two optimized multi‐party certified email protocols.

Design/methodology/approach

Reviews two existing email protocols and provides a modified version to overcome their security flaws and weaknesses. Extends the two‐party protocol to a multi‐party scenario.

Findings

Both of the protocols have three major features. A sender could notify multiple recipients of the same information while only those recipients who acknowledged are able to get the information. Both the sender and the recipients can end a protocol run at any time without breach of fairness. The exchange protocols are optimized, each of which has only three steps, and the trusted third party will not be involved unless an exception (e.g. a network failure or a party's misbehavior) occurs.

Originality/value

Provides a focus on a value‐added service – certified email.

Details

Information Management & Computer Security, vol. 13 no. 5
Type: Research Article
ISSN: 0968-5227

Keywords

Article
Publication date: 1 January 1979

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still…

Abstract

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

Details

Managerial Law, vol. 22 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 April 1985

J.R. Carby‐Hall

It will be recalled that the last monograph treated the significance of the collective agreement in society. If solely a function in society, (though having a legal basis), were…

Abstract

It will be recalled that the last monograph treated the significance of the collective agreement in society. If solely a function in society, (though having a legal basis), were to be attributed to the collective agreement, this would mean that no rights or obligations whatsoever would be created between the parties to it. This is not so in practice. It is of course a fact that no legally enforceable rights and obligations normally accrue, and as already indicated, those are moral ones and are only enforceable in honour, i.e. a gentleman's agreement. Nevertheless, this does not necessarily mean that the collective agreement has no juridical significance. Even agreements which are binding in honour only, as for example the kind of agreement found in Balfour v. Balfour, have a known juridical nature. Furthermore, though the collective agreement is only binding in honour, its incorporation into the individual contract of employment makes its terms legally enforceable even though recourse to the courts is seldom had. As a source of rights and obligations of considerable importance the collective agreement must therefore have some juridical significance and cannot remain entirely in the realms of society.

Details

Managerial Law, vol. 27 no. 4
Type: Research Article
ISSN: 0309-0558

Abstract

Details

Death in Custody
Type: Book
ISBN: 978-1-83909-026-4

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