title: Intellectual capital disclosure by Chinese and Indian information technology companies

authors: Wang, Qianyu

subjects: intellectual capital

abstract: Purpose:  The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology companies of China and India.

Research Design/ Methodology:  The research method adopted for this study is content analysis.  The research is limited to the intellectual capital information disclosed in companies’ annual report.  The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market.

Findings:  Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures.  The extent of disclosure of both countries is at a relatively high level.  The most frequently reported disclosure category in India is external capital, while the least one is human capital.  In China, external capital is the most frequently disclosed category, while the internal capital is the least one.

Limitations/ Implications:  The sample size of the study is relatively small.  Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices.

Originality:  Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC.  This research tends to extend the literature on intellectual capital disclosure.

text: Intellectual capital disclosure by Chinese and Indian information technology companies Purpose:  The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology companies of China and India.

Research Design/ Methodology:  The research method adopted for this study is content analysis.  The research is limited to the intellectual capital information disclosed in companies’ annual report.  The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market.

Findings:  Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures.  The extent of disclosure of both countries is at a relatively high level.  The most frequently reported disclosure category in India is external capital, while the least one is human capital.  In China, external capital is the most frequently disclosed category, while the internal capital is the least one.

Limitations/ Implications:  The sample size of the study is relatively small.  Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices.

Originality:  Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC.  This research tends to extend the literature on intellectual capital disclosure.

year: 2016-07-11

title: Measuring and characterising inbound sessions in residential DSL traffic

authors: Alcock, Shane

subjects: DSL

abstract: It has been assumed that the need for successful NAT traversal discourages residential DSL users from running services or applications that require them to accept connections from remote hosts. However, there are now numerous approaches for NAT traversal but there have been no studies measuring the prevalence of DSL users accepting inbound sessions. This paper presents an analysis of TCP and UDP flows initiated by remote clients to a group of residential DSL users, using packet traces captured from a New Zealand ISP between 2009 and 2011. Our analysis reveals that over half of all measured users accepted at least one inbound TCP or UDP session. There was no dominant port being used to accept sessions and port usage was spread over thousands of different ports. Skype and BitTorrent were the most popular application protocols observed and had increased in popularity over time. We also report on the use of dual SYNs to perform TCP NAT traversal in our data.

text: Measuring and characterising inbound sessions in residential DSL traffic It has been assumed that the need for successful NAT traversal discourages residential DSL users from running services or applications that require them to accept connections from remote hosts. However, there are now numerous approaches for NAT traversal but there have been no studies measuring the prevalence of DSL users accepting inbound sessions. This paper presents an analysis of TCP and UDP flows initiated by remote clients to a group of residential DSL users, using packet traces captured from a New Zealand ISP between 2009 and 2011. Our analysis reveals that over half of all measured users accepted at least one inbound TCP or UDP session. There was no dominant port being used to accept sessions and port usage was spread over thousands of different ports. Skype and BitTorrent were the most popular application protocols observed and had increased in popularity over time. We also report on the use of dual SYNs to perform TCP NAT traversal in our data.

year: 2011

title: Report on the bicultural symposium at conference

authors: Masters-Awatere, Bridgette

subjects: Maori

abstract: Kia ora koutou. I decided to submit the current paper as a way to say thank you to the large group of people in attendance at the bicultural stream at the national conference in late August that was held at Waikato University. It was their continued presence and participation that served as a catalyst and motivator for this paper. I'm conscious that while there was a large number of people in the symposium, there were other streams occurring at the same time, so I thought giving an overview of the success of the symposium would be a good way to let people know who the symposium went. However, before talking specifically about the symposium, I'd like to give mention to other events of the day...

text: Report on the bicultural symposium at conference Kia ora koutou. I decided to submit the current paper as a way to say thank you to the large group of people in attendance at the bicultural stream at the national conference in late August that was held at Waikato University. It was their continued presence and participation that served as a catalyst and motivator for this paper. I'm conscious that while there was a large number of people in the symposium, there were other streams occurring at the same time, so I thought giving an overview of the success of the symposium would be a good way to let people know who the symposium went. However, before talking specifically about the symposium, I'd like to give mention to other events of the day...

year: 2007