isaac2008's documents

Agent-Oriented Software Engineering is the one of the most recent contributions to the field of Software Engineering. It has several benefits compared to existing development approaches, in particular the ability to let agents represent high-level abstractions of active entities in a software system. This paper gives an overview of recent research and industrial applications of both general hig...

The lecture is in three parts. In the rst part we dene, primarily by example, the key terms. These are conventional procedures, escape procedures and continuations. The primitive notions of lambda^ and call/cc are presented. In the second part we develop examples of simple applications, specically a simple LISP-like BREAK and a CYCLE pro- cedure which loops indenitely, but makes available t...

Why is AI good for games? • Why are games good for AI? • AI techniques for games.

The current lack of competitiveness in agricultural markets is a direct reflection of a national obsession with the industrial paradigm of business organization. Specialization, standardization, and centralization characterize the industrial paradigm. Specialization, with each person or unit performing fewer functions, allows each function or step of a production process to be performed more ef...

This report presents an extended analysis of CERT Coordination Centerâ incidents data (from 1988 to 1995) and applies the results to simulate attacks and their impacts on network sites. The data were “sanitized” prior to the analysis to ensure complete anonymity. A model for the incidents process is discussed and extended. It consists of three parts: a stochastic process for the random occurren...

In this paper we develop a model to evaluate the tradeoffs between the cost of defense mechanisms for networked systems and the resulting expected survivability after a network attack. The model consists of three submodels. The first submodel simulates the occurrence of attacks or incidents. The second submodel simulates the impact of an attack on the system. This depends on the type of attack ...

LAT System Engineering

Society is increasingly dependent on large-scale, networked information systems of remarkable scope and complexity. This dependency magnifies the far-reaching consequences of system damage from attacks and intrusions. Yet no amount of security can guarantee that systems will not be penetrated. Incorporating survivability capabilities into an organization’s systems can mitigate the risks. Surviv...

Presentation to National Defense Industrial Association

As the business environment becomes increasingly global and companies routinely list on stock exchanges in many countries, the need for consistent worldwide reporting stan- dards intensifies. IFRS, formerly known as International Accounting Standards, clearly addresses this issue; its goal is to create comparable, reliable, and transparent financial state- ments that...

The purpose of this thesis is to examine how the establishments regarding remaining useful life of customer relationships and contracts have been done. Furthermore, the purpose of this thesis is to explain the decision process and motives that results in why management choose to apply the specific remaining useful life of customer relationships and contracts they do.

The study explores transition difficulties faced by Swedish bank groups on the way of implementing IAS 39, Financial Instruments: Recognition and Measurement. Deemed the most controversial and challenging Standard for adoption by the financial sector, it indeed poses new demands on classification, recognition and measurement of financial instruments, and sets out new hedge accounting rules, pre...

The Institute of Certified Public Accountants of Singapore (ICPAS) has almost completed the process of aligning the Singapore Statements of Accounting Standards (SAS) with the International Accounting Standards (IAS). This coincides with the recommendation by the Disclosure and Accounting Standards Committee (DASC) that Singapore adopt IAS and the Minister of Finance’s decision to accept their ...

it's a good & concise presentation in french of the ias/ifrs principles

International Financial Reporting Standards (IFRS) Issues and Solutions for the Pharmaceutical Industry* *connectedthinking Foreword As I hoped, the initial publication of IFRS Issues and Solutions for the Pharmaceutical Industry generated significant discussion and debate. With pharmaceutical companies applying IFRS for the first time or applying the changes to IFRS in 2005, further questio...

as explicitly indicate by the pub lication title

This publication summarises some of the differences between IFRS and US GAAP. The summary does not attempt to capture all of the differences between IFRS and US GAAP that exist or may be material to a particular company’s financial statements. In this publication we have focused on differences that are commonly found in practice. Reference to the underlying accounting standards and any relevant...

Chinese Accounting Standards (CAS). The MOF has been working to develop a body of Chinese Accounting Standards that are broadly in line with International Accounting Standards (IAS). The MOF issued its first Standard in 1997. To date, 16 standards have been adopted and others are under active development. Deloit te Touche Tohmatsu has served as the advisor to the MOF in its project to develop CAS.

Valuer’s guide to the revised accounting standard published December 2003

The purpose of our paper is to move in this direction. To achieve this goal we depart from the existing literature in two key ways. First, we drop the assumption made in almost all of the literature that ex post trade is perfectly contractible. Instead we suppose that trade is only partially contractible.6 Specifically, we distinguish between perfunctory performance and consummate performance, ...