8,293 research outputs found
One way forward: non-traditional accounting disclosures in the 21st century
Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although
many corporations have begun to respond to perceived demand for environmental disclosures in
published accounts, their perspective of organisational legitimacy is a narrow view, in which information
is targeted towards specific stakeholders and not to the general public.
This paper considers a range of models (variously called guidelines, standards and charters) which
have been put forward by different organisations to aid the development of social and environmental
disclosures. In all cases verification and attestation are part of the proposed regimen.
The question which the papers attempts to answer is whether any one of the models would be capable
of rapid adoption as part of an expanded GAAP, should the professional accounting bodies think that
this is desirable. The outcome of our deliberations is cautious support for the use of EMAS and ISO
14000 as the basis for a modified GAAP plus the further development of the GRI 2000 guidelines into a
set of standards covering both social and environmental reporting
SAGA: A project to automate the management of software production systems
The Software Automation, Generation and Administration (SAGA) project is investigating the design and construction of practical software engineering environments for developing and maintaining aerospace systems and applications software. The research includes the practical organization of the software lifecycle, configuration management, software requirements specifications, executable specifications, design methodologies, programming, verification, validation and testing, version control, maintenance, the reuse of software, software libraries, documentation, and automated management
Hybrid Systems Verification with Isabelle/HOL: Simpler Syntax, Better Models, Faster Proofs
We extend a semantic verification framework for hybrid systems with the
Isabelle/HOL proof assistant by an algebraic model for hybrid program stores, a
shallow expression model for hybrid programs and their correctness
specifications, and domain-specific deductive and calculational support. The
new store model yields clean separations and dynamic local views of variables,
e.g. discrete/continuous, mutable/immutable, program/logical, and enhanced ways
of manipulating them using combinators, projections and framing. This leads to
more local inference rules, procedures and tactics for reasoning with invariant
sets, certifying solutions of hybrid specifications or calculating derivatives
with increased proof automation and scalability. The new expression model
provides more user-friendly syntax, better control of name spaces and
interfaces connecting the framework with real-world modelling languages.Comment: 18 pages, submitted to FM 202
Catalog of Approaches to Impact Measurement: Assessing Social Impact in Private Ventures
To inform action impact investors could take to measure impact in a coordinated manner, The Rockefeller Foundation commissioned the study of impact assessment approaches presented here.It is natural to hope to find a single, turnkey solution that can address all measurement needs. In this study we conducted a survey of impact investors and complemented it with seven years of experience in the field of impact investing to discover what these investors want from impact measurement, and conducted in-depth interviews with over twenty entities that have developed and implemented approaches to measuring impact. Our survey of existing approaches was thorough but surely is not comprehensive; however the approaches are a good representation of the current state of play. What we found is that there is not one single measurement answer. Instead the answer depends on what solution is most appropriate for a particular investor's "impact profile" defined as the investor's level of risk tolerance and desired financial return, the particular sector in which the investor operates, geography, and credibility level of information about impact that the investor requires
Robust Computer Algebra, Theorem Proving, and Oracle AI
In the context of superintelligent AI systems, the term "oracle" has two
meanings. One refers to modular systems queried for domain-specific tasks.
Another usage, referring to a class of systems which may be useful for
addressing the value alignment and AI control problems, is a superintelligent
AI system that only answers questions. The aim of this manuscript is to survey
contemporary research problems related to oracles which align with long-term
research goals of AI safety. We examine existing question answering systems and
argue that their high degree of architectural heterogeneity makes them poor
candidates for rigorous analysis as oracles. On the other hand, we identify
computer algebra systems (CASs) as being primitive examples of domain-specific
oracles for mathematics and argue that efforts to integrate computer algebra
systems with theorem provers, systems which have largely been developed
independent of one another, provide a concrete set of problems related to the
notion of provable safety that has emerged in the AI safety community. We
review approaches to interfacing CASs with theorem provers, describe
well-defined architectural deficiencies that have been identified with CASs,
and suggest possible lines of research and practical software projects for
scientists interested in AI safety.Comment: 15 pages, 3 figure
The development of social and environmental accounting research 1995-2000
This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an
attempt to evaluate the current position. The methodology used follows that employed in Mathews
(1997a) which covered a period of 25 years in three time periods: 1971-1980; 1981-1990; and 1991-
1995. The literature was classified into several sub-groups including empirical studies, normative
statements, philosophical discussion, non-accounting literature, teaching programmes and text books,
regulatory frameworks, and other reviews. In this review a number of new sub-categories have been
employed as appropriate.
The author is able to conclude on an optimistic note. The additions to the literature during the period
1995-2000 are encouraging. Researchers in this area are perhaps less naïve and more experienced
than previously, and this, when added to their enthusiasm should lead to penetrating observations
and commentaries over the next five years
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