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The development of business models is of great importance for the German Grid inititive D-Grid, which is trying to establish a sustainable and self-financing long-term operating e-science infrastructure all over Germany. To guarantee the continuity and future growth of this infrastructure it is necessary to become independent of limited public funding and achieve the required revenues by chargeable services, support and developments. The business model of the German Grid Support Organization comprises the development, provision and support of generic services for the usage by all Grid communities within D-Grid. The realization of these business models is based on the development of a comprehensive accounting service that enables a seamless recording of the usage of all resources. The special challenge lies in the heterogeneous middlewares, used within D-Grid. The paper describes the development of a highly integrative accounting system as a component of the service portfolio of the German Grid Support Organization. [ABSTRACT FROM AUTHOR]

Wireless roaming means that a mobile device is able to switch from one network cell to another while keeping the link to active services. Recent researches [13] showed that it increases the security to establish an authenticated and confidential tunnel directly to a home network which then acts as service provider respectively proxy server for further external services. In this paper we extend the trust assumptions and formal security goals for wireless roaming via tunnels (WRT) that were given by Manulis et al.[7]. Additonally, we propose an efficient protocol that realizes the authentication and key agreement for establishing the secure tunnel, whereby considering the delay restrictions that are given by current multimedia services like VoIP or video streaming. Furthermore we discuss the accounting problem and present a solution that ensures a fair accounting for the foreign network. [ABSTRACT FROM AUTHOR]

Drawing on recent European research (a thirty-two-case project inquiring into the decision processes surrounding permits for major private European development projects--Czech Republic two, England eleven, France five, Germany two, Hungary two, Italy five, Netherlands five) this article confronts the values, choices, and conduct seen as being involved in land and resource development. Viewing progressive changes in government, business, and social mores as unwillingly encouraging an operating environment of unexpected and justified license, it prompts real estate professionals to consider how the emerging imperative of sustainability will affect ethical standards and, through them, development practices. Conceiving development processes as driven by accountancy economics, (an economics primarily concerned with profit and loss and balance sheet calculation rather than wider capital considerations), it argues that these are prone to overlook many other forms of capital. Often marked by the common pursuit of cash profits, jobs, and monetary wealth. these include social, welfare, community, cultural, and various forms of resource, capital. By definition, planning is concerned with futures. By default it appears lo have become little more than a cipher for short-term political goals. Regulatory regimes, designed to protect rights and freedoms, are regularly being overridden and (national) open local government replaced by covert, elitist decision-making practices. Placing democracy and due process under threat, a form of municipal entrepreneurialism may be emerging. This shows Yiftachel's (1996) dark side of development control lo facilitate not just social engineering but private profiteering. With no one to speak for the environment. Agenda 21 sustainability and subsidiarity (the principle adopted by the European Union that decision all should be taken at the lowest possible level) seen only of interest to cities if they serve the same ends. In the face of this, it is argued, real estate professionals have a moral obligation to protect land and resources for the benefit of countless future generations. To ignore this duty may prejudice the existence of both. Thus, with current ethics in the property industry seen as a sham, a means to replace or renew them is suggested. [ABSTRACT FROM AUTHOR]

We investigate the applicability of packet sampling techniques to flow-based accounting. First we show by theoretical considerations how the achievable accuracy depends on sampling techniques, parameters and traffic characteristics. Then we investigate empirically which accuracy is achieved with typical flow characteristics by experiments with real traffic traces from three different networks. In a third step we illustrate how to support sampling-based accounting by providing an accuracy statement together with the measured data. We show which information is required for this and how an accuracy assessment can be approximated from information available after the sampling process using information elements of the IP flow information export protocol (IPFIX). [ABSTRACT FROM AUTHOR]

How can organizations best account for knowledge management? In this chapter, we explore two dimensions of this problem: (1) determinants of the value of accounting information and the economic and institutional forces that shape existing knowledge accounting (KA) efforts, and (2) a discussion of six proposed alternative methods of knowledge accounting. We conclude by arguing that KA is problematic due to the economic characteristics of knowledge. [ABSTRACT FROM AUTHOR]

This chapter describes a study which investigated the link between price control regulation in the electricity generating industry and the accounting policy adopted for the depreciation of hydro electricity generating assets. The study also take into account the existence of cross-subsidies between electricity generation and the electricity networks, as well as the ownership and structure of the companies involved.