The Internet of thing（Io T） emerges as a possible solution to realize a smart life in the modern age. In this article, we design and realize a novel near field communication（NFC）-driven smart home system for Io T,...The Internet of thing（Io T） emerges as a possible solution to realize a smart life in the modern age. In this article, we design and realize a novel near field communication（NFC）-driven smart home system for Io T, which integrates the wireless sensor network（WSN）, social networks, and the cloud computing. NFC technology provides a way for users to exchange information between them and the system by simply contacting. So, we propose to use NFC as the system drive in the architecture, such that users can intuitively interact with the system and deliver their intentions. Then, the corresponding service over the system will control or adjust the “things” at home to fit users＇ needs. Furthermore, the proposed system provides a platform for developers to easily and rapidly implement their smart home related services. In the system, WSN sensing and control, NFC communications and identification, user profile management and preference analysis, and social network integration are all provided as platform services. We will show how the system works for home automation, intruder detection, and social network sharing.展开更多
New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth.According to relevant accounting s...New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth.According to relevant accounting standards,such preferred shares should be classified as financial liabilities and measured at fair value,with changes in fair value recognized in profit or loss.This can lead to confusing financial information:the better a company’s development prospects,the higher its redemption or conversion price and loss,which can result in a large negative net asset value.A successful initial public offering,however,could offset large losses and negative net asset value.Following the development of accounting standards,this article thoroughly analyzes various proposals to modify relevant accounting standards and eliminate confusing information.This article also proposes possible problems and solutions as a reference for accounting standard setters and the various stakeholders in new economy companies.展开更多
基金supported in part by the NSC under Grant No.103-2815-C-024-013-E and 102-2218-E-009-014-MY3the MOST under Grant No.103-2221-E-024-005
文摘The Internet of thing（Io T） emerges as a possible solution to realize a smart life in the modern age. In this article, we design and realize a novel near field communication（NFC）-driven smart home system for Io T, which integrates the wireless sensor network（WSN）, social networks, and the cloud computing. NFC technology provides a way for users to exchange information between them and the system by simply contacting. So, we propose to use NFC as the system drive in the architecture, such that users can intuitively interact with the system and deliver their intentions. Then, the corresponding service over the system will control or adjust the “things” at home to fit users＇ needs. Furthermore, the proposed system provides a platform for developers to easily and rapidly implement their smart home related services. In the system, WSN sensing and control, NFC communications and identification, user profile management and preference analysis, and social network integration are all provided as platform services. We will show how the system works for home automation, intruder detection, and social network sharing.
文摘New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth.According to relevant accounting standards,such preferred shares should be classified as financial liabilities and measured at fair value,with changes in fair value recognized in profit or loss.This can lead to confusing financial information:the better a company’s development prospects,the higher its redemption or conversion price and loss,which can result in a large negative net asset value.A successful initial public offering,however,could offset large losses and negative net asset value.Following the development of accounting standards,this article thoroughly analyzes various proposals to modify relevant accounting standards and eliminate confusing information.This article also proposes possible problems and solutions as a reference for accounting standard setters and the various stakeholders in new economy companies.
