Wednesday, May 6, 2020

The Juvenile Justice System Is A State Level System Of...

Today in the United States, citizens under the age of 18 are considered minors. In our criminal justice system, about 1 million juveniles under the age of 18 are arrested each year. While violent crimes by juveniles are decreasing, the female juvenile population has grown tremendously. Both girls and boys who are in the juvenile system usually have problems at home and school that have put them at risk for delinquency. This includes maltreatment, poverty or both, and these factors may have a negative impact on their adjustment to adulthood. In the state of Connecticut, the juvenile justice system is a state level system of juvenile courts, detention centers, private residential facilities and juvenile correctional facilities. In Connecticut, the Superior Court for Juvenile Matters has exclusive original jurisdiction over juveniles accused acts. Delinquents are children, prior to their eighteenth birthdays, who have violated or attempted to violate any federal or state law, order of the Superior Court, or any local or municipal ordinance. Although the same criminal statutes apply to both adults and juveniles, in most cases juveniles are subject to different procedures than adults. When a child is presented into the system, their first encounter occurs with a police officer. Police officers have a wide discretion when it comes to juveniles. Police can make the decision to issue a warning and release the juvenile, speak with parents and release them, make a referral to aShow MoreRelatedThe U.S. Census reported that 1.6 million individuals under the age of 18 were arrested in 2010, a700 Words   |  3 Pagesof 18 were arrested in 2010, a substantial increase from previous years (OJJDP, 2012; US Census Bureau, 2012). Of those individuals detained, over nine percent were convicted as juveniles and entered into a juvenile detention facility (Risler, 2009). Approximately 500,000 children are currently in the foster care system, while almost 300,000 have medical probl ems, have neurological impairs, and developmental delays (Earls, 2013). In addition, they were all exposed to some degree of critical abuseRead MoreJuvenile Justice Facilities : Protecting The Health And Wellness Of Our Youngest Inmates1370 Words   |  6 PagesPREA Mandates in Juvenile Justice Facilities: Protecting the Health and Wellness of our Youngest Inmates Jennifer Hulvat Kaplan University, J.D. Full Time Faculty March, 2015 The month of April brings a change of seasons around the country, and a new focus issue to the table; Health and Wellness. In the area of Juvenile Corrections, we might take this opportunity to revisit a topic I wrote about in February, â€Å"Incarcerated Youth at Risk: Is Your Facility Doing Enough to Avoid Liability?† UltimatelyRead MoreDo Incarcerated Youth Get The Education They Need?913 Words   |  4 Pagespost-secondary education, employment, and wellbeing in adulthood. Historically, one group of students in the United States has received grossly inadequate education: children in juvenile correctional facilities. Little to nothing is known about educational programs in juvenile detention centers. Limited information is available on best practices for educating youth in the juvenile justice system whether committed or detained. Koyama cites that existing empirically based educational practices do not readilyRead MoreJuvenile Delinquency And Juvenile Criminal Justice System1475 Words   |  6 PagesIntroduction: Juvenile delinquency is an ever growing issue in the United States, according to the Office of Juvenile Justice and Delinquency Prevention, â€Å"In 2012, there were 3,941 arrests for every 100,000 youths ages 10 through 17 in the United States† (OJJDP, 2014). The way juveniles are treated in the criminal justice system is very different than the way adults are. In 1899, in Cook County, Illinois, the first juvenile justice system in the country was founded. This established an alternativeRead MoreShould Adult Offenders Be Allowed?933 Words   |  4 PagesThroughout the United States, thousands of children have been sentenced as adults and sent to adult prisons. Without the possibility of parole, nearly 3000 kids nationwide have been sentence to life in prison. Children as young as 13 years old have been tried as adults and sentenced to die in prison, usually without any consideration of their age or facts or conditions that surround the offense. Trying teens as adults gives w ay to many opinions. The researcher believes minors should be up-held toRead MoreMinority Minorities And The Juvenile Justice System900 Words   |  4 PagesDisproportionate Minority Contact Minority children are exposed to the juvenile justice system at a higher percentage than their white peers. Minority children are over represented at every level of the judicial process. Minority children are more likely to be charged, detained, and confined. The proportion of minorities increases as each level becomes more restrictive. Research also indicates that minority children receive harsher treatment than Caucasian children do. Minority children are moreRead MoreJuvenile Vs. Adult Corrections939 Words   |  4 PagesJuvenile vs. Adult Corrections The correctional justice system of the United States focused to keep crime out of the streets. The age group divides once the criminal becomes eighteen or above, but sometimes the lines are drawn at the age eighteen to determine if the criminal is convicted of a crime as a juvenile or as an adult. The system allows a rehabilitation facility to maintain criminals from relapsing an offense they have done or will do in the future. Although, criminals charged as an adultRead MoreCommunity Based Corrections Essay example1108 Words   |  5 PagesCommunity based corrections is a program which supervises people who have been convicted or are facing conviction. It is a non-incarcerate system of correction. These offenders have been convicted or are facing conviction. Some offenders have entered these programs before being in jail and some serve a part of their sentence in jail before entering the program. The goals of the community based corrections would be one of providing guidance, program opportunities and support to the offender’sRead MoreShould People Less Than Eighteen Years Old (Minors/Juveniles/Adolescents) Ever Be Tried and Sentenced as Adults?1516 Words   |  7 PagesShould people less than eighteen years old (minors/juveniles/adolescents) ever be tried and sentenced as adults? The legislation of trying and sentencing youth criminals under adult justice system has been a hot topic of debate. Supporters of tough laws on insist the need to enforce harsh penalties to uphold justice. The practice of treating youth criminals as adults since the 1990s is a result of the steep rise in youth crimes. However, youth advocates argue that tough laws should not be appliedRead MoreA Brief Note On Academic And Professional Communications1471 Words   |  6 Pagesfaced by both federal and state run facilities, however, as the privatization of correctional facilities became more prevalent, so too did instances of corruption. As more federal and state run institutions became privatized there was a marked increase in numbers of those incarcerated as well as a push for more stringent sentencing of those convicted of committing a crime. This has resulted in those companies responsible for running these facilities taking advantage of a system originally set up to house

Tuesday, May 5, 2020

Preparation and Presentation of Financial Statements

Question: Discuss about the Preparation and Presentation of Financial Statements. Answer: 1 Part A The accounting treatments for tenants will affect negatively for tenants with debt covenants. Existing many tenants recognize their lease as operating lease which doesnt not require the lessor to recognize and asset or corresponding liability. Since the new standard requires all lease agreements including operating to recognize the right to use as an asset and record the corresponding liability. This may affect the relationship with creditor as there is an covenant signed and the creditor may require to terminate the lease agreement or may require the debt back. As per the debt hypothesis of Pat the tenants may show higher profits and better liquidity position in its financial position to enhance its position. (IFRS, 2016) Part B The new standard will have many social and economic impacts such as There will be increase in transparency which will enhance the shareholders trust in the financial statements. This increase in trust will encourage investors and affect the over market positively. However there could also be some negative consequences as the new standard will require companies to record lease assets and liabilities which in turn will affect the companys financial ratios and financial reports. This may affect companys share price, if so, the stock exchanges will be affected negatively. Additionally due to more recognized liabilities, the company may not be able to obtain further finance. (IFRS, 2016) Part C Accounting standard setters should consider the economic and social implications of the standards they set. AASB states that the accounting and financial reporting have the basic purpose of presenting true and fair picture of the financial statements. This is due the fact that presenting true and fair view will enhance the investors trust in the financial system. Increased investor trust will result in increase investment in the economy. Accounting standard setters should ensure that accounting standards should present true and fair view of the company and increase investment. 2 Part A Positive accounting theory while analyzing facts continues to suggest how the businesses operate, what their thought processes are and what are their basic goals and expectations. According to the Positive accounting theory, businesses or entities aim ensure their survival by maximizing its profits. It observed that in cases where exists conflicts of interest between the company and its mangers, the managers chose their benefit. Due to such reason, share based payments were introduced. (Watts and Zimmerman, 1986) According to the bonus plan hypothesis of the positive accounting theory, managers will shift the future profits to current year in order to increase their bonus in case where they are offered bonus schemes. Part B Normative theories are based on values and are subjective where as positive theories are based on facts and are objective. Positive theories dont need to be always correct. But they should be able to be tested. Public interest theory suggests that the regulatory authorities operate in the interest of the public. Accordingly as per the theory, every decision the authorities take is in the best interest of the public as large. Accordingly it is considered that these bodies are neutral. (Watts and Zimmerman, 1986) This theory could be tested through the example of Sarbanes-Oxley Act in which the government made and implemented regulations to ensure that public interest is served. 3 Part A Professional judgment has these characteristics: a process that involves making choices or decisions about courses of action in a certain activity these choices or decisions are made in the context where there are standards to be followed such choices or decisions require certain skills, knowledge and experience to be used in making such decisions, and those making them have to exhibit certain qualities For example, an accountant can decide that an asset can be measured through fair value or historical cost. His decision would be based on his professional judgment. If his judgment is incorrect, this would result in overvaluation of assets. (Dagwell, Wines and Lambert, 2007) Part B AASB supports both stewardship and information usefulness in the information required regarding information provided in the financial statement. Decision usefulness is related to the information that would enable the users of the financial statements to make sensible and known decision. This could be reflected in the conceptual framework as the conceptual framework requires the information presented in the financial statements to be relevant to the users of the financial statements. Relevance here refers to the characteristic that the information should enable enable the users of the financial statements to make sensible and known decision. (Amendments to the Australian conceptual framework, n.d.) Secondly Stewardship refers to the relationship between the owners and the managements of the company. Accordingly managements serve as stewards for the owners and have provide accountability. The conceptual framework requires the management to prepare financial statements and get them audited before being presented to the owners. This asserts that AASB also highlights stewardship. (Australian Accounting Standards Board, 2014) 4 Part A It is highly observed that companies provide information about their activities when it its feasible and beneficial for the company. The primary objective of a business is to earn profits for the owners of the company. Companies do not consider social information as their responsibility thus they prefer to provide such information only in the cases where such information will provide financial benefit to the company. However, if provision of such information is made mandatory, it will increase the costs incurred by the company and this will not be welcomed by the company as per the capitalist view. (Gaffikin, Dagwell and Wines, 2004) Part B Yes it would be agreeable that companies will not provide social and environmental in the absence of regulatory requirements. This can be evidence by the following arguments. Normally companies follow capitalist view that assert, company have the basis purpose to earn profits for its shareholders, since providing such information will increase companys costs, company would avoid providing such information In most of the cases, companies provide social and environmental information as they assume that such provision will improve the companys image among he consumers and will enhance companys profitability. Company may not provide all the necessary information if it considers that such information will affect the company negatively. (Gaffikin, Dagwell and Wines, 2004) References Amendments to the Australian conceptual framework. (n.d.). . Australian Accounting Standards Board, (2014).Framework for the Preparation and Presentation of Financial Statements. Victoria. Dagwell, R., Wines, G. and Lambert, C. (2007).Corporate accounting in Australia. Sydney, N.S.W.: University of New South Wales Press. Gaffikin, M., Dagwell, R. and Wines, G. (2004).Corporate accounting in Australia. Sydney: UNSW Press. IFRS, (2016).Effects Analysis International Financial Reporting Standard 16 Leases. Watts, R. and Zimmerman, J. (1986).Positive accounting theory. Englewood Cliffs, N.J.: Prentice-Hall.

Wednesday, April 8, 2020

Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn Essay Example

Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn Essay An Analysis of Huckleberry Finn: The Absurdity of a â€Å"Sivilized† Society Authors often express their views on any given subject through their works, and Mark Twain is no exception. One may read The Adventures of Huckleberry Finn and believe it is simply a novel about a young boys childhood; however, a deeper analysis of the text reveals many of Mark Twain’s expressions about important moral and social issues. Perhaps one of the most prominent being the frailty of human justice and the hypocrisy we as a people foster in our societies. Throughout the novel, Huck meets people who appear to be good, civilized people, but always end up having a hypocritical fault about them. Though not every instance is a grave matter, Twain’s writing shows that societies in Huck’s world are based upon corrupted laws and principles that defy basic logic. Twain’s writing leaves the reader with an understanding that cowardice, illogical choices, and selfish as well as hypocritical people mark these societies. Twain begins weaving hypocrisies and cants early into the story; one of the most appalling being the issue of Huck’s custody. This flawed system of thought is first shown when the new judge in St. Petersburg rules that Pap has rightful custody of Huck. Although this would be bad for Huck if his father became his legal guardian, the judge asserts Pap’s rights to Huck as his biological son, despite the fact that this is placing Huck’s welfare below the so-called rights of his father. Ironically, this system would put Huck under his dad’s custody, leaving him worse off, whereas Jim is separated from his family despite being a far better father and person. However, the welfare of the individual isn’t highly valued in society, and thus they are placed in uncomfortable, often dangerous situations. The judge tries to put Huck back in contact with his horrid father and therefore abuse, but Jim, a loving parent, never receives help to be with his children and help rescue them from slavery and separation. This decision defies all logic one would find in a normal society, and yet this kind of thinking was commonplace. We will write a custom essay sample on Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The values and welfare of a black person were nowhere near as important as those of a white man, and even though Jim is a grown man with the most in tune moral compass of any character in the book, Huck still has power over him simply because he is white. By comparing the situation of Pap and Huck with slaves and their masters, Twain hints that it is impossible for a society to be civilized so long as it practices slavery. Though not quite as harmful, another example of a hypocritical character can be found in the Widow Douglas and Miss Watson. In an attempt to â€Å"sivilize† Huckleberry, Miss Watson reprimands him for smoking a cigarette and yet she snuffs tobacco. â€Å"Pretty soon I wanted to smoke, and asked the widow to let me. But she wouldn’t. She said it was a mean practice and wasn’t clean, and I must try to not do it any more†¦ And she took snuff, too; of course that was all right, because she done it herself† (Twain 2). She prevents Huck from doing what she believes is uncivilized and detrimental to his health, yet doesn’t think twice about proceeding to do something very similar simply because she herself enjoys it. This example of hypocrisy is not particularly malicious, but yet another example of how all the characters Huck is involved with has some form of a hypocritical flaw. Furthermore, Miss Watson is quite religious and, in efforts to teach Huck, tells him that all he must do is pray for something and he will have it. However, when Huck needs fishhooks and asks her to help pray for them, she calls him a fool. Then Miss Watson she took me in the closet and prayed, but nothing come of it. She told me to pray every day, and whatever I asked for I would get it. But it warnt so. I tried it. Once I got a fish- line, but no hooks. It warnt any good to me without hooks. I tried for the hooks three or four times, but somehow I couldnt make it make it work. By-and-by, one day, I asked Miss Watson to try for me, but she said I was a fool. (Twain 8). Miss Watson tells Huck that if he does something, he can expect a certain result but when things don’t work, he asks for her help and she chides him for it! The widow Douglas and Miss Watson are religious, educated, and yet, they are slave owners. They educate Huck, and teach him religion but find it perfectly acceptable to do things contrary to their teachings, such as snuff and practice slavery. The latter, being a more insidious humbug of St. Petersburg, is shown over and over again throughout Huck’s journey. As Huck begins to stray from his backwards, insincere town, he reaches different places with different people, all different in their own way and yet, very similar to those in St. Petersburg. The Duke and Dauphin are two despicable con men who join Huck and Jim as they continue to drift on the river. The Duke and Dauphin cause trouble for Huck and Jim, as well as the towns they visit. The fault here is that, the Duke and Dauphin are able to scam entire communities by lying, pretending to be someone they’re not, and cheating their guests. Though they spend most of the novel doing awful things or planning awful things, they both are hardly punished. After the first showing of The Royal Nonesuch, the first group of attendees realizes they have been cheated. However, instead of chastising the Duke and Dauphin, the audience that night chooses to lie about the performance in order to cheat a second group of attendees. Hold on! Just a word, gentlemen. † They stopped to listen. â€Å"We are sold—mighty badly sold. But we don’t want to be the laughing stock of this whole town, I reckon, and never hear the last of this thing as long as we live. NO. What we want is to go out of here quiet, and talk this show up, and sell the REST of the town! Then we’ll al l be in the same boat. Ain’t that sensible? † (You bet it is! —the jedge is right! † everybody sings out. ) â€Å"All right, then—not a word about any sell. Go along home, and advise everybody to come and see the tragedy. † (Twain 114). Most hypocritical, however, is the fact that the Judge of the town conceived this plan. He who stands as a pillar of justice and truth in the town decides to cheat the others in order to save face. By the third night, everyone in town has seen the play and the Duke and Dauphin make a large profit from their misconduct. Immoral acts committed by the Duke and Dauphin never yielded punishments, but brazen, drunk insults led to execution. Boggs, described as the â€Å"most easy going old fool in Arkansas†, began shouting insults and anathemas at Sherburn, the man who had cheated him. He [Sherburn] was standing perfectly still in the street, and had a pistol raised in his right hand—not aiming it, but holding it out with the barrel tilted up towards the sky†¦ Boggs throws up both of his hands and says, â€Å"O Lord, don’t shoot! † Bang! goes the first shot, and he staggers back, clawing at the air—bang! goes the second one, and he tumbles backwards on to the ground, heavy and solid, with his arms spread out. † (Twain 108). The Duke and Dauphin cheat entire communities and remain unpunished by their terrible acts; however, peccadilloes like shouting drunken insults result in execution. Twain’s writing exposes the issue of faulty justice and duplicitous nature of men. Furthermore, Sherburn’s speech to the angry mob around his house in relation to a lack of logic and cowardice capitulates Twain’s societal views. Twain’s use of hypocrisy helps express his views on societal issues. Though not every instance is harmful, such as Miss Watson’s snuff usage, other notable examples such as the execution of Boggs and the custody of Huck highlight his belief that cowardice, lack of logic, and selfishness are at the core of society, not the communal welfare that it should be. The repeated instances of insecure, logic defying justice are the root of the problem, as thoughtless crimes are punished severely whereas serious crimes go scot-free. Throughout the novel, Huck meets characters that appear good, yet Twain makes a conscious effort to prove they are prejudiced slave owners. The illogical choices and hypocritical people presented throughout the novel show the hypocrisy and ludicrousness of the â€Å"sivilized† society.

Monday, March 9, 2020

Free Essays on Unorthodox Look At The Life Of Sir Isaac Newton

The Man Who Was Sir Isaac Newton When the name Sir Isaac Newton is mentioned today, many people think, â€Å"Hey that’s that guy who had an apple fall on his head.† Little do they know that Sir Isaac Newton’s ingenious discoveries are responsible for what everyone perceives as common knowledge these days. Newton was born on what was then Christmas Day in 1642. Today this date would be January 4th due to the fact that England used a different calendar back then. Unlike the man that would become his son, Isaac’s father was a rather uneducated person. It was said that he could not even write his own name. Nonetheless, the Newton’s were a rather wealthy farming family. Alas, all seemingly good things have a dark side. Before Isaac was even born, his father pasted away. When Isaac was still a toddler, his harlot of a mother remarried and sent him away to his grandmother to be treated as an orphan. Isaac was a very lonely child. He probably got beat up for being a nerd. Isaac decided that he had no choice but to turn to books for love. Isaac entered college as a sizar. This was a type of scholarship in which the sizar had to be the personal servant to another student. The exact reason why such a wealthy child had to serve others is not known. At college, Newton had to study the works of many great scholars. He compiled his own thoughts about their works in a memorandum he called â€Å"Quaestiones Quaedam Philosophicae.† Newton first entered the field of math when he bought an astrology book at a fair. He in turn found that the book was a little too advanced for him, so he decided to start out slowly. Yet when he tried a different book, it was way too easy. So he went back to the astrology book and finally conquered it. His studies continued along with his ideas. He came up with many calculus equations before Leibniz claimed that he â€Å"officially† discovered it. They had this big fight th... Free Essays on Unorthodox Look At The Life Of Sir Isaac Newton Free Essays on Unorthodox Look At The Life Of Sir Isaac Newton The Man Who Was Sir Isaac Newton When the name Sir Isaac Newton is mentioned today, many people think, â€Å"Hey that’s that guy who had an apple fall on his head.† Little do they know that Sir Isaac Newton’s ingenious discoveries are responsible for what everyone perceives as common knowledge these days. Newton was born on what was then Christmas Day in 1642. Today this date would be January 4th due to the fact that England used a different calendar back then. Unlike the man that would become his son, Isaac’s father was a rather uneducated person. It was said that he could not even write his own name. Nonetheless, the Newton’s were a rather wealthy farming family. Alas, all seemingly good things have a dark side. Before Isaac was even born, his father pasted away. When Isaac was still a toddler, his harlot of a mother remarried and sent him away to his grandmother to be treated as an orphan. Isaac was a very lonely child. He probably got beat up for being a nerd. Isaac decided that he had no choice but to turn to books for love. Isaac entered college as a sizar. This was a type of scholarship in which the sizar had to be the personal servant to another student. The exact reason why such a wealthy child had to serve others is not known. At college, Newton had to study the works of many great scholars. He compiled his own thoughts about their works in a memorandum he called â€Å"Quaestiones Quaedam Philosophicae.† Newton first entered the field of math when he bought an astrology book at a fair. He in turn found that the book was a little too advanced for him, so he decided to start out slowly. Yet when he tried a different book, it was way too easy. So he went back to the astrology book and finally conquered it. His studies continued along with his ideas. He came up with many calculus equations before Leibniz claimed that he â€Å"officially† discovered it. They had this big fight th...

Friday, February 21, 2020

Business1 Assignment Example | Topics and Well Written Essays - 500 words

Business1 - Assignment Example In any of the two instances, you shall contact our customer care at the outlet in which you experience the inconvenience and a voucher shall be offered instantly. There shall be no need to proof the inconvenience, as the customer care agent will be able to verify the details. The service guarantee ensures that customers get time value for their money and that the company meets customer’s needs. These add value to the quality of products that we offer in differentiated packages. Tax and Brown authored the article, ‘Recovering and learning from service failure,’ which Sloan Management Review published in the year 1998. The authors, based on empirical study, explain the role of effective customer relationship management on profitability of organizations through establishing customer loyalty, customer satisfaction, and increasing revenues. The authors argue for significance of customer relationship management and recommend a shift from offensive marketing strategies for attracting new customers to defensive customer retention strategies. The article is important because of its informative content that is vital to organizations in perfect competition markets. High-level competition that technology facilitates has led to exploration and exhaustion of offensive marketing strategies that are common among competing organizations. Consequently, focus on offensive marketing strategy may be ineffective and therefore a waste of resources. The article howev er offers a solution to this problem through customer relationship management and is therefore important to organizations’ managements. The ideas of inevitability of customer dissatisfaction and the service recovery process are the most useful information from the article. Acknowledging that customers may be dissatisfied, at some points, forms a basis for willingness to resolve customers’ concerns while the process enlightens and empowers towards

Wednesday, February 5, 2020

ARGUMANET ANALYSIS Essay Example | Topics and Well Written Essays - 500 words

ARGUMANET ANALYSIS - Essay Example Some of the international aspect of Dubai is alluded to because only 10% of residents are from the city. Probably the most interesting element in the article was a visit to a museum which outlines the â€Å"Old Dubai† which surprisingly is of little interest to most people. Lastly the author alludes to the ‘fake-ness’ of the city in that nearly every element to the city is artificial but she alluded that time will tell for the future of the emirate. This paper postulates that Wilentz did indeed ultimately enjoy her time in Dubai however she finds a certain element of in-authenticity in this newly emerged powerful city state. The target audience that she seems to be addressing would most likely be potential tourists from an English speaking nation that are interested in visiting the Emirate of Dubai. The tone that is set by Wilentz is of a land with extreme dichotomies. Although some people may indeed enjoy Dubai, it is presented that there is a lot to dislike about the city state. The means by which Wilentz establishes this argument is through example. Firstly, the author indicated that the city has firmly entrenched dichotomies. Although the city is very international (the statistic that she used indicated that approximately 10% of inhabitants come from the emirate) it is not a melting pot insofar as there is a firmly entrenched caste system. During an excursion with Benedict Fisher of Nakheel Wilenty was exposed first hand to â€Å"The Palm† a man made land mass for real estate development. WIlenty indicated that although she found the land mass to be interesting there was a strong unnatural element about it even going so far as to describe it as being â€Å"like a developers ocean-view hallucination.† Wilentz stated that her hotel room at the Burj Al Arab costs $2000 a night which is more that the foreign workers who built the structure earned in a year which further reinforces the dichotomy of visiting

Tuesday, January 28, 2020

VLSI Architecture for QR Decomposition on MHHT Algoritm

VLSI Architecture for QR Decomposition on MHHT Algoritm A VLSI Architecture for the QR Decomposition based on the MHHT Algorithm s.n.v.sai.pratap1 k.kalyani2 s.rajaram3 Abstract: This paper presents Novel VLSI (Very Large Scale of Integration) architecture for the QR decomposition (QRD) based on the Modified Householder transformation (MHHT) algorithm. QRD of a matrix H is decomposition of matrixHinto a productof an orthogonal matrix Qand an upper triangularR. QRD is often used to solve several engineering problems in many areas. Pre-processing modules based on QRD makes the decoding in signal processing easier and implementing data detection with QRD helps to reduce the complexity of spatial multiplexing MIMO – OFDM detection. The techniques used for implementing QR decomposition are: Givens rotation, Modified GramSchmidt Orthogonalization (MGS), Householder Transformations (HHT), and indeed Modified Householder transformation (MHHT). The proposed MHHT algorithm shows best trade-off between complexity and numerical precision, and also suites for VLSI architectures. The proposed MHHT algorithm reduces computation time and hardware area of the QRD block compared to the existing Householder algorithm. Implementation of this algorithm is carried out in FPGA Virtex6 xc6vlx550tl-1Lff1759 device with the help of Xilinx ISE 14.1. Keywords: MIMO systems,VLSI architecture, QR Decomposition (QRD), Householder Transformation(HHT). 1. INTRODUCTION: The QR decomposition (QRD) is a basic matrix factorization method from matrix-computation theory used to compute two output matrices Q and R from an input matrix H, such that H = QR. QRD is often used to solve many engineering areas like least-square problems, linear system equations etc. For symbol-decoding solutions inside Spatial-Multiplexing Multiple-Input Multiple-Output (SM-MIMO) systems, QRD basically consists in simplifying demodulation tasks in suboptimal and near-optimal solutions by finding an orthogonal matrix Q and an upper-triangular matrix R from an input matrix H. Several techniques towards implementing the QRD are already reported in literature. For instance, and under the context of SM-MIMO systems, the most explored are the Modified Gram-Schmidt Orthogonalization (MGS, as a generalized improvement of the Gram-Schmidt algorithm), Givens rotation, the Modified Householder Transformations (MHHT as an enhancement of the Householder Transformation algorithm). Due to its simplicity and numerical stability, the QR factorization algorithm utilizing Householder transformations has been adopted. An overview of the main steps of the Existing Householder QR algorithm is presented. The purpose of this work is to show that when modifying existing Householder QR factorization to the matrix H, the computational complexity and hardware area gets reduced. Due to its trade-off in complexity, numerical precision, and VLSI implementation suitability, the MHHT is preferred. The contribution of this paper is to present a flexible and scalable FPGA-based VLSI architecture with competitive capabilities against other related approaches, motivated on the context of SM-MIMO demodulation solutions. The organization of this paper is as follows: Section II presents the QRD. In Section III, the exisiting HHT and MHHT algorithm is exposed. Implementation results are reported in Section IV, and conclusions are covered in Section V. 2. QR DECOMPOSITION The QRD constitutes a relevant pre-processing operation in SM-MIMO demodulation tasks [1-2]. The baseband equivalent model can be described in (1) At each symbol time, a vector S with each symbol belonging to the Quadrature Amplitude Modulation (q-QAM) constellation passes through the channel response matrix H. The received vector y at the receiving antenna for each symbol time is a noisy superimposition of the signals contaminated by Additive White Gaussian Noise (AWGN) given by n.The maximum likelihood (ML) detector is the optimum detection algorithm for the MIMO system. It requires finding the signal point from all transmit vector signal sets that minimize the Euclidean distance with respect to the received signal vector. The transmitted symbol s can be estimated by solving (2) This gives the optimal result. However, solving (2) with larger constellations and multiple antennas will result in complex calculations. Instead of solving (2) as such, the symbol estimation can be simplified by using QR decomposition of.That is where resides the usefulness of decomposing matrix H in a QR form, yielding a back-recursive dependency on elements in S without incurring into a BER (Bit Error Rate) loss [3-4]. With this practice, the computational complexity is reduced. The detected vector is computed based on the ML algorithm with QR decomposition as given in (3) (3) where is in upper triangular form, approximation of is computationally simpler with the aid of (3). Note that for MIMO-OFDM systems operated in stationary environments, the channel matrix remains almost the same. Thus, QR decomposition of the channel matrix can be done only once to get matrix. On the other hand, the calculation of must be updated for every incoming signal. 2.1 QRD IMPLEMENTATION The techniques used for QR decomposition are: Gram–Schmidt algorithm obtains the orthogonal basis spanning the column space of the matrix by the orthogonality principle. Using a series of projection, subtraction, norm and division, the column vector of the unitary matrix containing the orthogonal basis can be acquired one by one and upper triangular matrix is also obtained as a by-product. Householder Transformation (HHT) tries to zero out the most elements of each column vector at a stroke by reflection operations. The upper triangular matrix is derived after each transformation matrix being applied to every column vector sequentially. The unitary matrix involves the multiplications of these Householder transformation matrices and thus the complexity is much higher. On the other hand, Givens Rotation (GR) zeros one element of the matrix at a time by two-dimensional rotation. If an identity matrix is fed as an input, the unitary matrix will be calculated by using the same rotation sequence when the upper triangular matrix is obtained (Malstev 2006; Hwang 2008 and Patel 2009).The Gram–Schmidt algorithm has the disadvantage that small imprecisions in the calculation of inner products accumulate quickly and lead to effective loss of orthogonality.HHT method has greater numerical stabilitythan the Gram–Schmidt method. Givens method stores two numbers c and s, for each rotation and thus requires more storage and work than Householder method .Givens rotation requires more complicated implementation in order to overcome this disadvantages. Givens rotation can be beneficial for computing QR factorization only when many entries of matrix are already zero, since nullifying certain matrix elements can be skipped. Unlike Givens Transform, Householder Transform can act on all columns of a matrix, and require less computations for Tridiagonalization and QR decomposition, but cannot be deeply or efficiently parallelized. Householder is used for dense matrices on sequential machines, while Givens is u sed for sparse matrices or/on parallel machines. 3. QRD using Householder Transformation In this section, the existing Householder Transformation algorithm is described, followed by proposed HHT method architecture is demonstrated in detail. 3.1 Householder Transformation Householder QR algorithm gradually transforms H into an upper triangular form R by applying a sequence of Householder matrices (multiplies H from the left with Q). Householder transformation is performed by projecting a multi-dimensional input vector onto a plane zeroes multiple elements at the same time. An nÃâ€"n matrix H of the form , (4) is called a Householder matrix. The vector is called a Householder vector. Pre-multiplication of the coefficient matrix with is used to zero out appropriate elements of. It is easy to verify that Householder matrices are symmetric and orthogonal. The Householder matrix block involves the computation of an outer product which requires complexity operation. However, the practical time requirement of using to zero out elements in is lower than that of computing a full outer product. This is because of the tedious computation of the full matrix which is not necessary in practice. Householder reflections work well for introducing large number of zeros using just one matrix multiplication (computing). Normally, all the elements below the diagonal of an entire column of the matrix are eliminated by one Householder reflection. However, this leads to a difficulty when Householder transforms are implemented on parallelly. One reflection affects multiple rows, and therefore, it is difficult to achieve fine-grained parallelism in the operation. The algorithm for Householder transform is given in Table 1. and its block diagram is given in Figure 2. Fig. 2 Block diagram of HHT Table 1 HHT algorithm End Householder vector block: The conventional method of Householder algorithm for decomposing channel matrix is given in Table 1. Initially, the channel matrix is assigned to matrix. It can be periodically updated by following steps to obtain upper triangular matrix. The first column of is assigned to ‘a’ vector. After that the norm value of ‘a’ is calculated and assigned it to ‘g’. The Householder vector ‘v’ is the division ‘u’ and‘t’ which is the norm operation of vector selection . Householder matrix block: The output of Householder vector is given as input to Householder matrix block. Finally, H is computed by The above operation can be updated upto n times to obtain the upper triangular matrix and unitary matrix. It is given below, (5) Q = (HnHn-1†¦H1) T (6) Here the matrix is given to the input of channel matrix to update its vector value. The orthogonal matrix is computed by the multiplication of ‘n’ Householder matrix. Hence its complexity increases and also it occupy more hardware area. If the matrix size increases, the hardware area also increases tremendously. So there is need to reduce the hardware complexity of this block. 3.2 Proposed HHT method The existing method of Householder reflection requires large hardware area and computation time. Householder transformations also provide the capability of nullifying multiple elements simultaneously by reflecting a multi-dimensional input vector onto a plane. However, VLSI implementation of the Householder algorithm needs square-root, multiplication and division operations, which require high hardware complexity. To resolve this issue, a novel Householder algorithm is presented that use series of simple Householder projections, which can be easily implemented using simple arithmetic operations. The proposed algorithm as given in table2 has lesser number of computations compared to the existing algorithm. In Figure 3, the block diagram of modified method is given. It shows two major sub blocks (i.e.) householder vector block and householder matrix block. Householder vector block is same to the previous method of computing ‘v’ with extra weight vector computation. Here modification taken in the Householder matrix block to eliminate matrix multiplication. The vector ‘v’ subtracted from ‘f’ and column vector of channel matrix to give ‘H’ value. Fig. 3 Block diagram of MHHT. In the first step, matrix H is reduced to with all zeros below the diagonal element in the first column by computing the sign of the pivot element d and weight value w. Compared to the previous algorithm, number of steps required to obtain the first matrix can be reduced. For example, if the initial channel matrix of 4Ãâ€"4 undergone to Householder reflection, then it reduces the matrix with all zeros below the first element. The computation of Householder vector in the existing algorithm requires large memory and area. Because is a 4Ãâ€"4 matrix, multiplication of become complex process. To avoid such a task, column vector of matrix has been taken one by one and process it iteratively to obtain the upper triangular matrix. After computation of the first step the matrix size reduced to. After that, the sub matrix of size 3Ãâ€"3 is taken and the steps can be applied repeatedly. The algorithm to compute Householder Vector block is given below. Table 2 HHT algorithm End Repeat above steps for right bottom (n-1)*(n-1) matrix of R Householder vector block: In this Householder reflection algorithm, it transforms the column (7) into the vector of the form (8) where the diagonal element (9) The Householder vector can be computed by, (10) where and This block computation is same as that of previous Householder vector block with a little modification in the weight value. Householder matrix block: After obtaining the Householder vector, the output vector is given to the input of Householder matrix block. The computation of this block is very simple compared to previous method of Householder matrix block computing. The Householder matrix element algorithm is given below, (11) where It reduces the channel matrix to its upper triangular form in steps. To reduce the complexity of computing Q, here the output vector y’ has been taken directly and its algorithm is given below, (12) So the execution time for computing the upper triangular matrix and output vector is very less when compared to conventional Householder reflection algorithm. This reduces the hardware area for the Householder matrix block. The QR decomposition using modified Householder transformation algorithm is simulated by taking ‘a’ as input channel matrix, ‘zb’ as output vector and ‘upper’ as upper triangular matrix. The unitary or orthogonal matrix ‘Q’ need not to be calculated. The output vector in (3) can be computed from the updated Householder vector ‘v’. Also the extra time needed to calculate ‘Q’ can be reduced. So the speed of decomposing the channel matrix can be increased tremendously. 4. Results and Discussion QR decomposition algorithm is required as a pre-processing unit for many MIMO detectors. The accuracy of the channel matrix QR decomposition does not have an impact on the MIMO detection process and finally receiver’s bit-error-rate (BER) performance. The existing and proposed Householder algorithms are downloaded on to Xilinx device xc6vlx550tl-1Lff1759. The synthesis results are compared to show the area efficiency of the proposed one. The channel matrix H elements are represented in floating point representation of 16 bits comprising 1 for sign bit,3 bits for decimal part and 12 bits for fractional part. The 16 bit representation shows an numerical precision oscillates around the interval[10-6,10-5] for both existing and modified algorithms . The computation of column vectors of the R matrix can be parallelised in modified algorithm and thus improvement is obtained in computational time of 49.7% reduction.The computational time for proposed algorithm is about 194.84ns,whereas exisiting algorithm is about 394.56ns. Modified algorithm reduces the matrix computation into vector multilications for some extent and thus reduces the hardware area as obtained from the synthesis report. Table 3 Synthesis report for Conventional Householder algorithm Logic Utilization Used Available Slice LUTs 11142 343680 Bonded IOBs 768 840 BUFG/BUFGCTRL’S 0 32 DSP48E1s 261 864 Table 4 Synthesis report for Proposed Householder algorithm Logic Utilization Used Available Slice LUTs 7634 343680 Bonded IOBs 385 840 BUFG/BUFGCTRL’S 1 32 DSP48E1s 70 864 Table 5 Comparison result Logic Utilization Conventional HHT Proposed HHT % reduced Slice LUTs 11142 7634 31% LUT Flip flops 768 385 49.8% Bonded IOBs 0 1 DSP48E1s 261 70 73% 5. Conclusion To reduce the computational and hardware complexity, Householder transformation algorithm for QRD has been modified. The computation of Q is the tedious process in the existing algorithm. In this work, it can be overcome by directly computing output vector. 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