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In the last several decades, the automotive industry has come to incorporate the latest Information and Communications (ICT) technology, increasingly replacing mechanical components of vehicles with electronic components. These electronic control units (ECUs) communicate with each other in an invehicle network that makes the vehicle both safer and easier to drive. Controller Area Networks (CANs) are the current standard for such high quality in-vehicle communication. Unfortunately, however, CANs do not currently offer protection against security attacks. In particular, they do not allow for message authentication and hence are open to attacks that replay ECU messages for malicious purposes. Applying the classic cryptographic method of message authentication code (MAC) is not feasible since the CAN data frame is not long enough to include a sufficiently long MAC to provide effective authentication. In this paper, we propose a novel identification method, which works in the physical layer of an in-vehicle CAN network. Our method identifies ECUs using inimitable characteristics of signals enabling detection of a compromised or alien ECU being used in a replay attack. Unlike previous attempts to address security issues in the in-vehicle CAN network, our method works by simply adding a monitoring unit to the existing network, making it deployable in current systems and compliant with required CAN standards. Our experimental results show that the bit string and classification algorithm that we utilized yielded more accurate identification of compromised ECUs than any other method proposed to date. The false positive rate is more than 2 times lower than the method proposed by P.-S. Murvay et al. This paper is also the first to identify potential attack models that systems should be able to detect.

Brain‒machine interface (BMI) is a promising technology that looks set to contribute to the development of artificial limbs and new input devices by integrating various recent technological advances, including neural electrodes, wireless communication, signal analysis, and robot control. Neural electrodes are a key technological component of BMI, as they can record the rapid and numerous signals emitted by neurons. To receive stable, consistent, and accurate signals, electrodes are designed in accordance with various templates using diverse materials. With the development of microelectromechanical systems (MEMS) technology, electrodes have become more integrated, and their performance has gradually evolved through surface modification and advances in biotechnology. In this paper, we review the development of the extracellular/intracellular type of in vitro microelectrode array (MEA) to investigate neural interface technology and the penetrating/surface (non-penetrating) type of in vivo electrodes. We briefly examine the history and study the recently developed shapes and various uses of the electrode. Also, electrode materials and surface modification techniques are reviewed to measure high-quality neural signals that can be used in BMI.

This study investigates whether an individual CEO's operating ability, operationalized as the extent to which an individual CEO utilizes the company's assets efficiently to generate profits, explains the association between accruals and future cash flows. While this mapping can be driven by both the quality of accounting measurement and CEO operating ability, there is little empirical evidence on the latter link. After controlling for the CEO's accounting estimation ability, we find that the association between current period accruals and future cash flows is stronger when the CEO demonstrates superior operating ability. This suggests that a CEO's operating ability is an important determinant of the informativeness of current accruals for future cash flows.

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We examine whether and how corporate life cycle significantly influences meeting or beating earnings benchmarks (MBE). We find that corporate life cycle plays a significant role in a firm's meeting or beating earnings benchmarks behaviour. Developing strategies that fit into the stage of corporate life cycle is crucial for corporate success. MBE is an important financial goal that requires strategies. In this study, we examine whether and how corporate life cycle significantly influences MBE. Specifically, we focus on the incentives of MBE in growth and mature firms. We find that corporate life cycle significantly influences a firm's tendency to meet or beat zero earnings, prior earnings and analysts’ earnings forecasts. Based on logit regressions for the period from 1988 to 2008, the results indicate that growth firms are more likely to meet or beat all three earnings benchmarks. Overall, the results of this study indicate that a firm's MBE behaviour should be examined in the context of its life cycle stage.

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