Controllability of Control Argumentation Frameworks

Peer reviewe

Codependence and Cointegration

We introduce the idea of common serial correlation features among non-stationary, cointegrated variables. That is, the time series do not only trend together in the long run, but adjustment restores equilibrium immediately in the period following a deviation. Allowing for delayed re-equilibration, we extend the framework to codependence. The restrictions derived for VECMs exhibiting the common feature are checked by LR and GMM-type tests. Alongside, we provide corrected maximum codependence orders and discuss identification. The concept is applied to US and European interest rate data, examining the capability of the Fed and ECB to control overnight money market rates

Codependence and Cointegration

We introduce the idea of common serial correlation features among non-stationary, cointegrated variables. That is, the time series do not only trend together in the long run, but adjustment restores equilibrium immediately in the period following a deviation. Allowing for delayed re-equilibration, we extend the framework to codependence. The restrictions derived for VECMs exhibiting the common feature are checked by LR and GMM-type tests. Alongside, we provide corrected maximum codependence orders and discuss identification. The concept is applied to US and European interest rate data, examining the capability of the Fed and ECB to control overnight money market rates.VAR; serial correlation common features; codependence; cointegration

Social research evolution in management accounting : reflection using Bunge’s theory.

Actually Management Accounting is considered for an important group of researchers as a social science. This is a consequence of an evolution from an economic view to social-oriented perspectives. Following Mario Bunge’s theory, we establish that break point in 1980s. Until 1980s, the accounting research was dominated by an economic analysis with both utilitarian and cognitive objectives. The scientific growth was in surface, without any relevant change in the foundations of Management Accounting. The development of new concerns regarding social implications promotes a growth in-depth in the 1980s. Socio-economic analysis, both in interpretative and critical research, is developed following utilitarian and cognitive objectives. We defend that Management Accounting, to consolidate its status as a social science, needs an evolutionary, reflexive and trans-disciplinary thinking, in both theoretical and empirical dimension. Utilitarian and cognitive approaches must be developed and in a coordinated way. Dialogue between different theoretical perspectives will support the utilitarian objective. Dialogue between different methods and findings, in particular case studies, will contribute to both utilitarian and cognitive dimensionsResearch evolution; Management accounting; Social science; Bunge’s theory; Utilitarian objective; Cognitive objective; Growth in-depth; Growth in surface; Case studies;

Correct-by-Construction Tactical Planners for Automated Cars

One goal of developing automated cars is to completely free people from driving tasks. Automated cars that require no human driver need to handle all traffic situations that a human driver is expected to handle, and possibly more. Although human drivers cause a lot of traffic accidents, they still have a very low accident and failure rate that automated systems must match.Tactical planners are responsible for making discrete decisions during the coming seconds or minute. As with all subsystems in an automated car, these planners need to be supported with a credible and convincing argument of their correctness. The planners\u27 decisions affect the environment and the planners need to interact with other road users in a feedback loop, so the correctness of the planners depend on their behavior in relation to other drivers and the environment over time. One possibility to ascertain their correctness is to deploy the planners in real traffic. To be sufficiently certain that a tactical planner is safe by that methods, it needs to be tested on 255 million miles without having an accident.Formal methods can, in contrast to testing, mathematically prove that the requirements are fulfilled. Hence, they are a promising alternative for making credible arguments of tactical planners\u27 correctness. The topic of this thesis is how formal methods can be used in the automotive industry to design safe tactical planners. What is interesting is both how automotive systems should be modeled in formal frameworks, and how formal methods can be used practically within the automotive development process.The main findings of this thesis are that it is natural to express desired properties of tactical planners in formal languages and use formal methods to prove their correctness. Model Checking, Reactive Synthesis, and Supervisory Control Theory have been used in the design and development process of tactical planners, and all three methods have their benefits, depending on the application.Formal synthesis is an especially interesting class of formal methods because they can automatically generate a planner based on requirements and models. Formal synthesis removes the need to manually develop and implement the planner, so the development efforts can be directed to formalizing good requirements on the planner and good assumptions on the environment. However, formal synthesis has two limitations: the resulting planner is a black box that is difficult to inspect, and it is difficult to find a level of abstraction that allows detailed requirements and generic planners