Alexandre Richardson, Laurent Cirio, Laurent Martoglio and Odile Picon
A numerical and experimental analysis of an original inverted microstrip transmission line on standard Silicon substrate for telecommunication applications is proposed…
Abstract
A numerical and experimental analysis of an original inverted microstrip transmission line on standard Silicon substrate for telecommunication applications is proposed. Simulations have been made using a time domain method such as Finite‐Difference‐Time‐Domain method (FDTD) to obtain results on a large frequency band. However, the main difficulty of the FDTD is due to the absorbing boundary conditions (ABC) which must be perfectly matched to the inhomogeneous media with losses. Indeed, the fine dimensions prescribed by the studied circuit lead to a long computational time. To reduce the FDTD grid but also to simulate inhomogeneous medium with losses, an efficient and broadband ABC has to be implemented because classical ones are not suitable to simulate a lossy substrate. For this reason, a specific uniaxial perfectly matched layers (UPML) is proposed. We compare numerical results obtained with FDTD, HP Momentum and experimental ones to show the validation of the method applied to lossy media.
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Tatiana Mazza, Stefano Azzali and Luca Fornaciari
This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ)…
Abstract
Purpose
This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ).
Design/methodology/approach
Factor analysis, ordinary least squares (OLS) regressions and simulations.
Findings
Scoping and planning phases of the audit cycle account for about 69 per cent of ITAQ. The AQ of outsourced ITC is strongly and directly related to ITAQ. Improvement of AQ of outsourced ITC may be achieved through evaluation of control design and operating effectiveness by service auditor as well as direct evaluation by the client in service provider location.
Research limitations/implications
Sample size and input items in factor analysis.
Practical implications
Companies and auditors could improve ITAQ through a better organization of the scoping and planning activities; they could also improve the AQ of outsourced ITC using direct evaluation in the service provider location supplemented with service auditor reports. Regulators could refine or change laws and frameworks to take into account the factors of ITAQ and the methodology of evaluation of outsourced ITC.
Originality/value
Private data collected by questionnaire. The measures of ITAQ and the OLS model could be tested in future research, in countries with different frameworks and regulations related to AQ, different weight of outsourced information technology and other characteristics related to clients, service providers and service auditors.