Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-28T14:17:29Z No. of bitstreams: 1 Getlb.pdf: 3597932 bytes, checksum: 9c794d7c5c59244cce8b65e3ccd9e1d3 (MD5) / Made available in DSpace on 2015-05-28T14:17:29Z (GMT). No. of bitstreams: 1 Getlb.pdf: 3597932 bytes, checksum: 9c794d7c5c59244cce8b65e3ccd9e1d3 (MD5) Previous issue date: 2013 / Nenhuma / Transações eletrônicas financeiras - em inglês EFT (Electronic Funds Transfer) - representam uma realidade em expansão que impulsiona a aproximação entre consumidores e fornecedores. As transações podem ser originadas de diferentes meios de captura da informação e são transmitidas para um centro de processamento, que decodifica, executa e retorna os resultados no menor tempo possível. Em especial, a presente dissertação de mestrado está enquadrada no dia-a-dia da empresa GetNet e no balanceamento de carga sobre um de seus sistemas de processamento. O sistema em estudo dispõe atualmente de uma arquitetura na qual as transações são recebidas em um nó centralizador, representado por um chaveador Cisco, e são distribuídas para Máquinas Processadoras (MP) segundo o algoritmo de escalonamento Round Robin. Esse algoritmo é adequado para as situações onde as MP são homogêneas e o tempo de rede entre elas e o nó centralizador é também uniforme. Essa configuração pode ser restritiva para um sistema transacional que precisa estar dimensionado para atender uma empresa em expansão geográfica que use MP em diferentes localizações. Em adição, a atuação do algoritmo Round Robin permite que transações sejam repassadas para MP que já possuem alta carga de trabalho ou se encontram indisponíveis. Nesse contexto, essa dissertação descreve uma arquitetura para o sistema transacional chamada GetLB, que proporciona um balanceamento de carga a partir do chaveador com base em monitoração das máquinas de processamento. A infraestrutura GetLB propõe um novo escalonador chamado LL (Load Level). Diferente do Round Robin, para cada transação i, LL calcula n funções LL(i; j), onde j é a MP alvo e n a quantidade das mesmas. Para tal, serão verificadas as suas condições para atender à demanda conforme índices de ocupação de CPU, memória, disco e estado das filas das máquinas processadoras, entre outros. A eficiente combinação desses fatores, para o despacho de transações, configura a contribuição científica do trabalho. Assim como a eficiência em notificar o chaveador quando ocorrem eventos assíncronos no sistema, como parada ou perda de capacidade de processamento de alguma máquina. A arquitetura GetLB também visa proporcionar capacidade de operação com heterogeneidade de máquinas processadoras, possibilitando o uso de máquinas especialistas para certos tipos de transações e a integração de MPs de diferentes redes (domínios administrativos). Os resultados dos testes mostraram que GetLB é mais eficiente que Round-Robin em muitos aspectos, sobressaindo mais em situações de heterogeneidade de recursos e dinamicidade de eventos. Verificou-se também que as notificações acrescentam muito valor ao sistema, auxiliando na manutenção e melhoria contínua da solução. / Electronic financial transactions represents an expanding reality that drives the approach between consumers and suppliers. Transactions can be originated from different information’s capture terminals and are transmitted to a processing center, which decodes, executes and returns the results in the shortest time possible. In particular, this dissertation is framed in the day-to-day operations of GetNet, a network and service provider company, and load balancing on one of its processing systems. The system under study currently has an architecture in which transactions are received at a centralized node, represented by a Cisco switch, and are distributed to machines processors (MP) according to Round Robin scheduling algorithm. This algorithm is suitable for situations where the MP are homogeneous and network transfer time between them and the centralized node is also uniform. This setting can be restrictive for a transactional system that needs to be sized to meet an expanding company and uses geographic MP at different locations. In addition, the performance of Round Robin algorithm enables transactions to be passed to MP who already have high workload or are unavailable. In this context, this work describes an architecture for a transactional system called GetLB, which provides load balancing from the switch based on processing machines’s monitoring. The infrastructure GetLB proposes a new scheduler called LL (Load Level). Unlike the Round Robin, for each transaction i, LL calculates n functions LL (i, j) where j is the target MP and n quantity of machines. This will check their conditions to meet demand as occupancy rate of CPU, memory, disk, and state of the queues of processing machines, among others. The efficient mix of these factors to dispatch transactions, sets the scientific work. As well as the efficiency to notify the switch when asynchronous events occur in the system, such as stopping or loss of processing capacity of some machine. The architecture also aims to provide GetLB operation capability with heterogeneous processing machines, enabling the use of machinery specialists for certain types of transactions and the integration of MPs from different networks (administrative domains). The test results showed that GetLB is more efficient than Round-Robin in many aspects and stand out in case of heterogeneous resources and dynamic events. It was also found that the notifications adds much value to system, assisting in the maintenance and continuous solution’s improvement

The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base defined, subsequently all phases of the life cycle of accounting documents which are presented as financial statements at the output from the accounting. Special attention is given to accounting evidence. The last part of the thesis has application nature. The use of XML in financial reporting is demonstrated there in the real existing and secured systems based on ICT. According to the analysis made I came to the conclusion that because of the requirement for the reliability of accounting the internal control system has growing importance. Regardless the technologies used there is need to preserve the evidence at the level of accounting record during all of its life cycle phases -- when it is made out or received, when it is transferred, conversed to some other form and archived. I dealt also with another important phase of the life cycle of accounting records -- with the evidential financial reporting. There I came to conclusion that key phases are following: Firstly, there is need to provide evidential linkage between bookkeeping and the statements assembled. Further it is crucial to assure secured transfer of the statements to the final storage place or publishing location of the statements. Finally it is desirable to consider trustworthy storage place for the statements and also its evidential method of publishing them on the web. It is possible to deduce from the statistics available that information and procedures described in the thesis do not correspond with the actual ordinary practice in the Czech Republic. More likely it can be seen as a sum of the knowledge which can be technically and legally used by the accounting entities. Its wider use can be expected in the following years.