Contract based specification

This paper introduces a language called TC4MT to precisely specify requirements of transformations. The language is designed based on a combination of a contract-based approach and the graph theory foundation of triple graph grammar.

22p viberkshire 09-08-2023 6 4   Download

This paper aims to develop a domain specific language called FRSL to precisely specify use cases and to provide a basis for transformations to generate software artifacts from the use case specification. We define a metamodel to capture the technical domain of use cases for FRSL’s abstract syntax and provide a textual concrete syntax for this language.

20p viberkshire 09-08-2023 3 3   Download

Based on a sample of 87 countries, this paper shows that non-financial institutions, specifically rule of law, do matter for the relative merits of bank-based and market-based financial systems. Market-based systems work better in low rule of law countries, while bank-based systems are more efficient in high-rule of law countries.

18p nguyenminhlong19 21-04-2020 14 1   Download

This paper examines the effect of “aggressive” bank lending on subsequent bank relationships. The analysis is based on a unique hand collected dataset of 515 technology and non-technology firms that went public during the 1996-2000 “dotcom” period. It examines the effect of their pre-IPO bank agreements during the subsequent contraction and relaxation of lending standards, a full cycle, up to 2007. Overall, despite the correction of “aggressive” bank lending to technology firms, pre-IPO lending increases the likelihood of post-IPO lending during the rest of the cycle.

17p cothumenhmong4 24-03-2020 21 2   Download

Development of the case studies was based on literature review and interviews with persons inside and outside EPA. The number of interviewees per case study varied roughly from a half dozen to a dozen. There was an effort to ensure balance in the group of respondents for any particular case study, but because of the relatively small number of respondents and the non-random nature of the selection process, extreme caution should be taken in interpreting the numerical response summaries that are reported.

99p loixinloi 08-05-2013 64 4   Download

A rough assessment of the importance of engineering activities that are not covered by R&D expenditure, as collected by the OECD, can be derived from Figure 6.1. Among the services supplied to clients there are two groups: technical counselling and the development of software. These tasks are not classified as R&D. However, they contribute to product innovation and comprise activities in the case of counselling necessary to initiate engineering based on the final specifications of a client’s procurement contract.

40p loixinloi 08-05-2013 40 3   Download

Broadly speaking, Islamic modes of finance can be divided into two types: either they provide direct finance as capital funds through partnership (musharakah and mudarabah), or they provide indirect finance through leasing (ijarah) and sale contracts (murabahah, bai ajil, salam, and istisna’a). All modes are based on the principle of riba (interest) prohibition, and all seek to maintain Islamic business ethics (freedom and leniency of transactions, recognition of and regard for private property, and justic.

238p thuymonguyen88 07-05-2013 89 9   Download

Marketing research is used extensively by destination marketers to identify the types of customers that can be attracted (active demand), as well as the prospective visitors (suppressed demand) who do not visit for a variety of reasons (Athiyaman, 1997). Approaching the right target market and providing the most appropriate combination of local tourism products and services is the secret for successful destinations. Product design and formulation should therefore be based on research (Baker et al, 1994; Ritchie, 1996, Calantone and Mazanec, 1991;Hu and Ritchie,1993).

49p lenh_hoi_xung 21-02-2013 51 8   Download

Certain surrender options are exempt from the application of IAS 39 and therefore are not required to be separated. These include surrender options where the surrender value is: • specified in a schedule, not indexed and not accumulating interest; • based on a principal amount and a fixed or variable interest rate (or based on the fair value of a pool of interest bearing securities), possibly less a surrender charge.

32p bin_pham 06-02-2013 56 3   Download

Based on the discussion of contracting's implications for earnings calculation, we model operating cash flows and the formal accounting process by which forecasted future operating cash flows are incorporated in earnings. The modeling enables us to generate specific integrated predictions for: i) the relative abilities of earnings and operating cash flows to predict future operating cash flows; and ii) firms' time series properties of operating cash flows, accruals and earnings. We also predict cross-sectional variation in the relative forecast-abilities and correlations.

0p bin_pham 06-02-2013 49 3   Download

Another argument why public capital markets can create incentives to reduce the informativeness of earnings in specific situations is based on earnings targets. Beatty et al. (2002) argue that small investors in stock markets are more likely to rely on simple heuristics such as earnings targets than fairly sophisticated private investors (e.g., banks), which makes public firms more likely to engage in earnings management to exceed targets. Similarly, public firms may manage earnings to meet or beat capital market expectations as expressed in analyst forecasts.

66p bin_pham 06-02-2013 48 5   Download

Wastes are very process-specific but the key pollutants can be derived from knowledge of: the process, construction materials, corrosion / erosion mechanisms and maintenance materials. Waste audits are used to gather information on the source, composition, quantity and variability of all wastes. Waste prevention typically involves preventing the arising of waste at source, minimising the arisings and recycling any waste that is generated.

48p cao_can 29-12-2012 71 8   Download

Notes to Award criteria: Award criteria are not mandatory in the way the technical specifications are, but are additional criteria on which a contracting authority will base its award decision. As such, they are not pass/fall criteria, meaning that offers of products that don’t comply with them may still be withheld for the final decision, depending on their score on other award criteria, including the price. To stimulate further market uptake of ever improved environmental products, award criteria should be considered depending on the specific circumstances of each case. ...

24p connhobinh 10-12-2012 48 2   Download

The specific stock on which an option contract is based is commonly referred to as the underlying security. Options are categorized as derivative securities because their value is derived in part from the value and characteristics of the underlying security. A stock option contract's unit of trade is the number of shares of underlying stock which are represented by that option. Generally speaking, stock options have a unit of trade of 100 shares. This means that one option contract represents the right to buy or sell 100 shares of the underlying security....

8p quaivattim 04-12-2012 33 2   Download

The processes of manufacture and assembly are based on the communication of engineering information via drawing. These drawings follow rules laid down in national and international standards. The organisation responsible for the international rules is the International Standards Organisation (ISO). There are hundreds of ISO standards on engineering drawing because drawing is very complicated and accurate transfer of information must be guaranteed. The information contained in an engineering drawing is a legal specification, which contractor and sub-contractor agree to in a binding contract.

169p beobobeo 01-08-2012 110 26   Download

ADC Communications (Australia) Pty Limited (hereinafter “the Company”) is a sale and manufacturing organisation and offers advice to its authorised installers and their customers. The information and diagrams contained in this document is for illustration purposes only (as at the document date) and does not purport to give specific advice or guidance to meet the requirements of a particular installation. Any design layout or bill of materials based on this document is for illustrative purposes only and does not form a legally binding contract with the Company.

22p vinhnghi 18-08-2009 113 13   Download