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2022 ◽  
Vol 23 ◽  
pp. 100629
Author(s):  
J. Rodrigues ◽  
S.O. Pereira ◽  
J. Zanoni ◽  
B.P. Falcão ◽  
N.F. Santos ◽  
...  

2022 ◽  
Vol 15 (2) ◽  
pp. 1-21
Author(s):  
Andrew M. Keller ◽  
Michael J. Wirthlin

Field programmable gate arrays (FPGAs) are used in large numbers in data centers around the world. They are used for cloud computing and computer networking. The most common type of FPGA used in data centers are re-programmable SRAM-based FPGAs. These devices offer potential performance and power consumption savings. A single device also carries a small susceptibility to radiation-induced soft errors, which can lead to unexpected behavior. This article examines the impact of terrestrial radiation on FPGAs in data centers. Results from artificial fault injection and accelerated radiation testing on several data-center-like FPGA applications are compared. A new fault injection scheme provides results that are more similar to radiation testing. Silent data corruption (SDC) is the most commonly observed failure mode followed by FPGA unavailable and host unresponsive. A hypothetical deployment of 100,000 FPGAs in Denver, Colorado, will experience upsets in configuration memory every half-hour on average and SDC failures every 0.5–11 days on average.


2022 ◽  
Vol 33 (88) ◽  
pp. 96-111
Author(s):  
Claudio Marcio Pereira da Cunha ◽  
Pedro Paulo Furbino Bretas Barros

ABSTRACT This paper aimed to evaluate the moderation by variables related to incentives for earnings management (indebtedness, profitability, and size) over the effect of the change in standards (accounting or tax) on the book-tax differences (BTD). The end of the Transitional Tax Regime (RTT) enables us to evaluate the symmetry between the divergence and reconvergence of the accounting and tax standards, helping to identify the moderating effect of characteristics such as size, leverage, and profitability over the use of the discretion allowed by the International Financial Reporting Standards (IFRS). Studying the effects of changes in the standards contributes to understanding how they affect accounting information quality, particularly when we observe symmetrical movements of divergence of the accounting and tax standards, such as IFRS adoption, and of reconvergence, with the end of the RTT. The analysis conducted enables us to separate effects of divergence between the tax and accounting standards from the innovations introduced by the IFRS. An understanding of the effect of the standard over accounting information quality contributes to the quality of the work of financial analysts, tax authorities, and regulators. Event studies are conducted to evaluate the effect of IFRS adoption, as well as the end of the RTT, over the BTD (a proxy for earnings management), in cross sections of companies. We use explanatory variables related to incentives to manage book and taxable income (indebtedness, profitability, and size), which could explain the ambiguity of the results in the literature. The article provides evidence that the indebtedness and size of companies influence the effect of IFRS adoption, as well as of the end of the RTT. We observed a negative relationship of indebtedness and size with the impact of changes in standards over differences between book and taxable income (BTD).


2022 ◽  
Vol 136 ◽  
pp. 103508
Author(s):  
Sumit Agarwal ◽  
Ben Charoenwong ◽  
Shih-Fen Cheng ◽  
Jussi Keppo
Keyword(s):  

2022 ◽  
Vol 271 ◽  
pp. 32-40
Author(s):  
David Dugue ◽  
George A. Taylor ◽  
Jenna Maroney ◽  
Joseph R. Spaniol ◽  
Frederick V. Ramsey ◽  
...  

2121 ◽  
Author(s):  
Betsy Forero Montoya ◽  

Foreign Otherness in Japanese Media analyzes contemporary Japanese society by examining the ways in which Japanese media portrays Latin America and therefore how Japanese readers construct their idea of it. Offering a detailed methodology and results from field research, and based on concepts such as otherness, cultivation analysis and the theory of the autopoietic social system as a framework, this book considers the impact of mass media on the construction of non-dominant foreign cultural subjectivities in Japan, and explores the dynamics of otherness in the country. As such, it is apt for scholars in Japanese studies, media studies, and anyone interested in the interaction between foreigners or Latin Americans and Japan, or in relations between mainstream society and minority groups.


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