Podcast
Questions and Answers
Financial statements need to be prepared in accordance with what?
Financial statements need to be prepared in accordance with what?
- Relevant statutory requirements
- Guidance Notes issued by the Institute of Chartered Accountants of India
- All the above (correct)
- Accounting standards issued by the Institute of Chartered Accountants of India
What is the objective of an audit of financial statements?
What is the objective of an audit of financial statements?
- Whether the financial statements are prepared in accordance with the system of double-entry book-keeping
- Whether the financial statements are prepared in accordance with the provisions of the Income-tax Act
- Whether the financial statements are prepared in accordance with accounting policies laid down by the management
- Whether the financial statements are prepared in accordance with an identified financial reporting framework (correct)
If financial statements are prepared as per the financial reporting framework, what opinion does the auditor give?
If financial statements are prepared as per the financial reporting framework, what opinion does the auditor give?
- Are true and correct
- Are correct and fair
- Give a true and fair view (correct)
- Are reliable
What does the term “General Purpose Financial Statements” NOT typically include?
What does the term “General Purpose Financial Statements” NOT typically include?
An 'Error of Omission' refers to what?
An 'Error of Omission' refers to what?
Flashcards
Financial statement preparation
Financial statement preparation
Financial statements must adhere to relevant statutory requirements, accounting standards issued by ICAI, and guidance notes also issued by ICAI.
Objective of an audit
Objective of an audit
To enable the auditor to express an opinion on whether the financial statements are prepared in accordance with an identified financial reporting framework
Auditor's opinion
Auditor's opinion
If financial statements are prepared as per the financial reporting framework, the auditor gives an opinion that the financial statements give a true and fair view.
Statements excluded from general purpose
Statements excluded from general purpose
Signup and view all the flashcards
Error of Omission
Error of Omission
Signup and view all the flashcards
Study Notes
- Energy efficiency is a critical issue in future heterogeneous, dense, and dynamic networks due to the significant energy footprint of networks.
- Traditional routing and resource management schemes are often static and result in suboptimal energy efficiency and QoS.
- Machine learning, especially reinforcement learning (RL), has emerged as a promising approach for intelligent network management.
- A novel deep reinforcement learning (DRL) framework is proposed for green routing and resource management in future networks.
- The DRL framework integrates a deep Q-network (DQN)-based routing module and a deep deterministic policy gradient (DDPG)-based resource management module.
- A reward function considers both energy consumption and QoS requirements.
- Simulations show that the DRL framework can significantly reduce energy consumption compared to traditional schemes while maintaining satisfactory QoS performance.
Related Work
- Traditional approaches to green routing and resource management focus on minimizing total network energy consumption while satisfying QoS constraints.
- The minimum cost routing (MCR) algorithm finds the shortest path based on link energy consumption.
- Recent work uses machine learning for green routing and resource management.
- Most studies focus on either routing or resource management, not joint optimization.
System Model
- The network consists of nodes $\mathcal{N}$ (routers/switches) and links $\mathcal{L}$ (communication channels) with a topology $G = (\mathcal{N}, \mathcal{L})$.
- The network is heterogeneous and dynamic, with time-varying traffic demands.
- The network state at time $t$ is defined as $s_t = (d_t, e_t, q_t)$.
- $d_t$: Traffic demand matrix $[d_{ij}(t)]$ from node $i$ to node $j$.
- $e_t$: Energy consumption vector $[e_l(t)]$ of link $l$.
- $q_t$: QoS vector $[q_l(t)]$ of link $l$ (delay, packet loss rate, bandwidth).
- The routing policy $\pi_r$ maps the network state $s_t$ to a routing decision $a_t^r$ (next hop for each flow).
- The resource management policy $\pi_m$ maps the network state $s_t$ and the routing decision $a_t^r$ to a resource allocation decision $a_t^m$.
- The objective is to minimize the total network energy consumption while satisfying QoS requirements, formulated as a Markov decision process (MDP).
- State: $s_t$ (network state).
- Action: $a_t = (a_t^r, a_t^m)$ (joint routing and resource allocation decision).
- Reward: $r(s_t, a_t)$ measures energy consumption and QoS performance.
- The goal is to find optimal routing and resource management policies $\pi_r^$ and $\pi_m^$ that maximize the expected cumulative reward:
$$
\max_{\pi_r, \pi_m} \mathbb{E} \left[ \sum_{t=0}^\infty \gamma^t r(s_t, a_t) \right]
$$
- $\gamma \in [0, 1]$ is a discount factor.
DRL Framework
- The DRL framework has two components: a routing module (DQN-based) and a resource management module (DDPG-based).
DQN-based Routing Module
- DQN learns the optimal routing policy based on network state, traffic demand, and energy consumption.
- DQN approximates the Q-function, estimating the expected cumulative reward for taking an action in a state.
- Input: Network state $s_t$.
- Output: Q-values for all possible routing actions.
- Uses an $\epsilon$-greedy policy for action selection, balancing exploration and exploitation.
- Trained using the Q-learning algorithm:
$$
Q(s_t, a_t) = r(s_t, a_t) + \gamma \max_{a_{t+1}} Q(s_{t+1}, a_{t+1})
$$
- $r(s_t, a_t)$ is the reward received after taking action $a_t$ in state $s_t$.
DDPG-based Resource Management Module
- DDPG allocates resources based on routing decisions and QoS.
- An actor-critic method consisting of two neural networks:
- Actor network: maps the network state $s_t$ and the routing decision $a_t^r$ to a resource allocation decision $a_t^m$.
- Critic network: evaluates the quality of the resource allocation decision by estimating the Q-value $Q(s_t, a_t^r, a_t^m)$.
- The actor network is trained to maximize the Q-value estimated by the critic network.
- The critic network is trained to minimize the difference between the estimated Q-value and the actual reward received.
- DDPG uses experience replay and target networks to improve stability and convergence.
Performance Evaluation
- The DRL framework is evaluated through simulations on a realistic network topology and compared with:
- Minimum Cost Routing (MCR): Selects the shortest path based on link energy consumption.
- Equal Resource Allocation (ERA): Allocates resources equally to all links.
Studying That Suits You
Use AI to generate personalized quizzes and flashcards to suit your learning preferences.