How software engineering research aligns with design science: A review

Background: Assessing and communicating software engineering research can be challenging. Design science is recognized as an appropriate research paradigm for applied research but is seldom referred to in software engineering. Applying the design science lens to software engineering research may improve the assessment and communication of research contributions. Aim: The aim of this study is 1) to understand whether the design science lens helps summarize and assess software engineering research contributions, and 2) to characterize different types of design science contributions in the software engineering literature. Method: In previous research, we developed a visual abstract template, summarizing the core constructs of the design science paradigm. In this study, we use this template in a review of a set of 38 top software engineering publications to extract and analyze their design science contributions. Results: We identified five clusters of papers, classifying them according to their alignment with the design science paradigm. Conclusions: The design science lens helps emphasize the theoretical contribution of research output---in terms of technological rules---and reflect on the practical relevance, novelty, and rigor of the rules proposed by the research.Comment: 32 pages, 10 figure

Model-driven performance evaluation for service engineering

Service engineering and service-oriented architecture as an integration and platform technology is a recent approach to software systems integration. Software quality aspects such as performance are of central importance for the integration of heterogeneous, distributed service-based systems. Empirical performance evaluation is a process of measuring and calculating performance metrics of the implemented software. We present an approach for the empirical, model-based performance evaluation of services and service compositions in the context of model-driven service engineering. Temporal databases theory is utilised for the empirical performance evaluation of model-driven developed service systems

An empirical study evaluating depth of inheritance on the maintainability of object-oriented software

This empirical research was undertaken as part of a multi-method programme of research to investigate unsupported claims made of object-oriented technology. A series of subject-based laboratory experiments, including an internal replication, tested the effect of inheritance depth on the maintainability of object-oriented software. Subjects were timed performing identical maintenance tasks on object-oriented software with a hierarchy of three levels of inheritance depth and equivalent object-based software with no inheritance. This was then replicated with more experienced subjects. In a second experiment of similar design, subjects were timed performing identical maintenance tasks on object-oriented software with a hierarchy of five levels of inheritance depth and the equivalent object-based software. The collected data showed that subjects maintaining object-oriented software with three levels of inheritance depth performed the maintenance tasks significantly quicker than those maintaining equivalent object-based software with no inheritance. In contrast, subjects maintaining the object-oriented software with five levels of inheritance depth took longer, on average, than the subjects maintaining the equivalent object-based software (although statistical significance was not obtained). Subjects' source code solutions and debriefing questionnaires provided some evidence suggesting subjects began to experience diffculties with the deeper inheritance hierarchy. It is not at all obvious that object-oriented software is going to be more maintainable in the long run. These findings are sufficiently important that attempts to verify the results should be made by independent researchers

Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework

Purpose: This paper examines the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman. Design/Methodology/Approach: We employ one of the largest and extensive datasets to-date on CG, IG and EM in any developing country, consisting of a sample of 116 unique Omani listed corporations from 2001 to 2011 (i.e.,1,152 firm-year observations) and a broad CG index containing 72 CG provisions. We also employ a number of robust econometric models that sufficiently account for alternative CG/EM proxies and potential endogeneities. Findings: First, we find that, on average, better-governed corporations tend to engage significantly less in EM than their poorly-governed counterparts. Second, our evidence suggests that corporations that depict greater commitment towards incorporating Islamic religious beliefs and values into their operations through the establishment of an IG committee tend to engage significantly less in EM than their counterparts without such a committee. Finally and by contrast, we do not find any evidence that board size, audit firm size, the presence of a CG committee and board gender diversity have any significant relationship with the extent of EM. Originality: To the best of our knowledge, this is a first empirical attempt at examining the extent to which CG and IG structures may drive EM practices that explicitly seeks to draw new insights from a behavioural theoretical framework (i.e., behavioural theory of corporate boards and governance). Keywords: Corporate governance, Islamic governance, earnings management, behavioural theory, endogeneity, Oman. Paper type: Research pape

The Scalability-Efficiency/Maintainability-Portability Trade-off in Simulation Software Engineering: Examples and a Preliminary Systematic Literature Review

Large-scale simulations play a central role in science and the industry. Several challenges occur when building simulation software, because simulations require complex software developed in a dynamic construction process. That is why simulation software engineering (SSE) is emerging lately as a research focus. The dichotomous trade-off between scalability and efficiency (SE) on the one hand and maintainability and portability (MP) on the other hand is one of the core challenges. We report on the SE/MP trade-off in the context of an ongoing systematic literature review (SLR). After characterizing the issue of the SE/MP trade-off using two examples from our own research, we (1) review the 33 identified articles that assess the trade-off, (2) summarize the proposed solutions for the trade-off, and (3) discuss the findings for SSE and future work. Overall, we see evidence for the SE/MP trade-off and first solution approaches. However, a strong empirical foundation has yet to be established; general quantitative metrics and methods supporting software developers in addressing the trade-off have to be developed. We foresee considerable future work in SSE across scientific communities.Comment: 9 pages, 2 figures. Accepted for presentation at the Fourth International Workshop on Software Engineering for High Performance Computing in Computational Science and Engineering (SEHPCCSE 2016

Antecedents of Voluntary Corporate Governance Disclosure: A Post-2007/08 Financial Crisis Evidence from the Influential UK Combined Code

Purpose: This study investigates the level of compliance with, and disclosure of, good corporate governance (CG) practices among UK publicly listed firms, and consequently ascertains whether board characteristics and ownership structure variables can explain observable differences in the extent of voluntary CG compliance and disclosure practices. Design/Methodology/Approach: The study uses one of the largest datasets to-date on compliance and disclosure of CG practices from 2008 to 2013 containing 120 CG provisions drawn from the 2010 UK Combined Code relating to 100 UK listed firms to conduct multiple regression analyses of the determinants of voluntary CG disclosures. A number of additional estimations, including two stage least squares, fixed-effects and lagged structures, are conducted in order to test the robustness of the findings. Findings: The results suggest that there is a substantial variation in the levels of compliance with, and disclosure of, good CG practices among the sampled UK firms. We also find that firms with larger board size, more independent outside directors and greater director diversity tend to disclose more CG information voluntarily, whereas the level of voluntary CG compliance and disclosure is insignificantly related to the existence of a separate CG committee and institutional ownership. Additionally, the results indicate that block ownership and managerial ownership impact negatively on voluntary CG compliance and disclosure practices. The findings are fairly robust across a number of econometric models that sufficiently address various endogeneity problems and alternative CG indices. Overall, the findings are generally consistent with the predictions of neo-institutional theory. Originality/Value: This paper extends, as well as contributes to the extant CG literature by offering new evidence on compliance with, and disclosure of, good CG recommendations contained in the 2010 UK Combined Code following the 2007/08 global financial crisis. This paper also advances the existing literature by offering new insights from a neo-institutional theoretical perspective of the impact of board and ownership mechanisms on voluntary CG compliance and disclosure practices. Keywords: Corporate governance; Board and ownership mechanisms; Comply or explain; Neo-institutional theory; UK Combined Cod

Universal banks and relationships with firms : [Version Mai 2003]

Some of the most widely expressed myths about the German financial system are concerned with the close ties and intensive interaction between banks and firms, often described as Hausbank relationships. Links between banks and firms include direct shareholdings, board representation, and proxy voting and are particularly significant for corporate governance. Allegedly, these relationships promote investment and improve the performance of firms. Furthermore, German universal banks are believed to play a special role as large and informed monitoring investors (shareholders). However, for the very same reasons, German universal banks are frequently accused of abusing their influence on firms by exploiting rents and sustaining the entrenchment of firms against efficient transfers of firm control. In this paper, we review recent empirical evidence regarding the special role of banks for the corporate governance of German firms. We differentiate between large exchangelisted firms and small and medium sized companies throughout. With respect to the role of banks as monitoring investors, the evidence does not unanimously support a special role of banks for large firms. Only one study finds that banks´ control of management goes beyond what nonbank shareholders achieve. Proxyvoting rights apparently do not provide a significant means for banks to exert management control. Most of the recent evidence regarding small firms suggests that a Hausbank relationship can indeed be beneficial. Hausbanks are more willing to sustain financing when borrower quality deteriorates, and they invest more often than arm´s length banks in workouts if borrowers face financial distress

Quality-aware model-driven service engineering

Service engineering and service-oriented architecture as an integration and platform technology is a recent approach to software systems integration. Quality aspects ranging from interoperability to maintainability to performance are of central importance for the integration of heterogeneous, distributed service-based systems. Architecture models can substantially influence quality attributes of the implemented software systems. Besides the benefits of explicit architectures on maintainability and reuse, architectural constraints such as styles, reference architectures and architectural patterns can influence observable software properties such as performance. Empirical performance evaluation is a process of measuring and evaluating the performance of implemented software. We present an approach for addressing the quality of services and service-based systems at the model-level in the context of model-driven service engineering. The focus on architecture-level models is a consequence of the black-box character of services