Full abstraction for fair testing in CCS

In previous work with Pous, we defined a semantics for CCS which may both be viewed as an innocent presheaf semantics and as a concurrent game semantics. It is here proved that a behavioural equivalence induced by this semantics on CCS processes is fully abstract for fair testing equivalence. The proof relies on a new algebraic notion called playground, which represents the 'rule of the game'. From any playground, two languages, equipped with labelled transition systems, are derived, as well as a strong, functional bisimulation between them.Comment: 15 pages, to appear in CALCO '13. To appear Lecture notes in computer science (2013

Proposed audit and accounting guide : finance companies (including lending activities of other enterprises);Finance companies (including lending activities of other enterprises); Exposure draft (American Institute of Certified Public Accountants), 1986, July 9

This proposed revised audit and accounting guide reflects changes in accounting and auditing literature that have occurred since the guide was last published in 1973. This proposed revision would apply to all finance companies and to lending activities of other enterprises. The proposed guide recommends the following changes in accounting practices, which the committee believes are desirable and warranted: 1. Recognition of interest income on finance receivables using the interest (actuarial) method (page 10); 2. Use of the accrual with suspension basis for recording interest income (pages 11 and 12); 3. Inclusion of interest as a holding cost in determining net realizable value of repossessed collateral expected to be held for a significant period (page 15). In addition, the proposed guide includes an expanded discussion of the insurance activities of finance companies (pages 49 through 56).https://egrove.olemiss.edu/aicpa_sop/1491/thumbnail.jp

Formalized linear algebra over Elementary Divisor Rings in Coq

This paper presents a Coq formalization of linear algebra over elementary divisor rings, that is, rings where every matrix is equivalent to a matrix in Smith normal form. The main results are the formalization that these rings support essential operations of linear algebra, the classification theorem of finitely presented modules over such rings and the uniqueness of the Smith normal form up to multiplication by units. We present formally verified algorithms computing this normal form on a variety of coefficient structures including Euclidean domains and constructive principal ideal domains. We also study different ways to extend B\'ezout domains in order to be able to compute the Smith normal form of matrices. The extensions we consider are: adequacy (i.e. the existence of a gdco operation), Krull dimension $\leq 1$ and well-founded strict divisibility

Exploring grade 11 learners’ functional understanding of proof in relation to argumentation in selected high schools.

Doctoral Degrees. University of KwaZulu-Natal, Durban.Research has established that understanding the functions of proof in mathematics and argumentation ability provide learners with a firm foundation for constructing proofs. Yet, little is known about the extent to which learners appreciate the functions of proof and whether an association between functional understanding of proof and argumentation ability exists. Guided by van Hiele’s and Toulmin’s theories, this study utilised a sequential explanatory design to randomly select three schools from a cluster grouping of ten Dinaledi high schools in the Pinetown district. Three survey questionnaires, Learners’ Functional Understanding of Proof (LFUP), self-efficacy scale, and Argumentation Framework for Euclidean Geometry (AFEG), were administered to a sample of 135 Grade 11 learners to measure their understanding of the functions of proof and argumentation ability, and to explore the relationship between argumentation ability and functional understanding of proof. Then, Presh N (pseudonym)—a female learner who obtained the highest LFUP score despite attending a historically under-resourced township school—was purposively selected from the larger sample. In addition to her responses on the questionnaires, a semistructured interview, and a standard proof-related task served as data sources to explain the origins of her functional understanding of proof. Statistical analyses were conducted on data obtained from questionnaires while pattern matching method was used to analyse the interview data. The analyses revealed that learners held hybrid functional understanding of proof, the quality of their argumentation was poor, the relationship between functional understanding of proof and argumentation ability was weak and statistically significant, and the collectivist culture and the teacher were the two factors which largely accounted for Presh N’s informed beliefs about the functions of proof. In addition, although she constructed a deductive proof, she did not perform the inductive segment prior to formally proving the proposition. The recommendation that Euclidean geometry curriculum needs to be revamped for the purpose of making functional understanding of proof and argumentation explicit and assessable content has implications for two constituencies. Instructional practices in high schools and methods modules at higher education institutions need to include these exploratory activities (functional understanding of proof and argumentation) prior to engaging in the final step of formal proof construction. Future research initiatives need to blend close-ended items with open-ended questions to enhance insights into learners’ functional understanding of proof. This study not only provides high school teachers and researchers with a single, reliable tool to assess functional understanding of proof but also proposes a model for studying factors affecting functional understanding of proof. Overall, the results of this study are offered as a contribution to the field’s growing understanding of learners’ activities prior to constructing proofs

Impact of the virtual assistant's interactive dimensions in the Portuguese young adults' customer experience expectations and patronage intentions, in the retail context

Throughout the times it has been witnessed a continuous evolution in the way people make business transactions, across sectors. This has been highly influenced by technological developments and the constant need for companies to adjust to their clients’ needs and expectations. The retail sector has been no exception, evolving alongside innovation, and adapting to new trends. One of its results is the emergence of conversational commerce, a new form of commerce that combines the trend of communicating via instant messages and the use of artificial intelligence, introducing virtual assistants to the retail context. The aim of this study is to better understand the potentialities virtual assistants have in the Portuguese retail context, amongst young adults. By identifying which of the dimensions of the interaction with a retailer virtual assistant - "Cognitive Perception, Affective Engagement, and Communication Quality" - have a significant impact on the expectation users create towards their customer experience and how this is determinant to their patronage intentions towards the retailer. A quantitative methodology was used to perform this investigation, with the development of an introductory chatbot and an online survey, completed by 385 individuals (Portuguese young adults, with ages ranging from 18 to 35, and that had access to the Facebook Messenger app). The Customer Experience Expectation was proven to have a significant impact on the respondent' patronage intentions towards the virtual assistant and the retailer. However, only the cognitive dimension of the virtual assistant was confirmed to significantly impact the expectations on the customer experienceAo longo dos tempos, tem-se vindo a testemunhar uma evolução na forma como o comércio é feito nos vários setores de atividade. As empresas têm de se reinventar constantemente para satisfazer as necessidades e expectativas dos consumidores, que resultam dos avanços tecnológicos. O mesmo acontece no setor do Retalho, que tem vindo a inovar, acompanhando a tecnologia e as tendências dos consumidores. Um exemplo disto é o aparecimento da uma nova forma de comércio, o comércio conversacional. Este combina a tendência de comunicação via mensagens instantâneas com o desenvolvimento da inteligência artificial, introduzindo assistentes virtuais neste setor. O principal objetivo deste estudo prende-se com a investigação do impacto que a inclusão de um assistente virtual teria no setor do retalho interagindo com os jovens adultos portugueses. Para tal, procurou identificar-se quais as dimensões da interação com um assistente virtual - cognitiva, afetiva e comunicativa - que influenciariam as expectativas relativas à experiência de compra e consequentemente as intenções de uso e compra dos consumidores. Para a investigação foi utilizada uma metodologia quantitativa, com a criação de um "chatbot" informativo e de um questionário "online", ao qual responderam 385 portugueses com idades desde os 18 até aos 35 anos, com acesso ao Facebook Messenger. Neste estudo foi provado que as expectativas dos consumidores em relação à experiência de compra influenciam as suas intenções de uso (assistente virtual) e compra (retalhista). No entanto, apenas a dimensão cognitiva mostrou ter um impacto significativo na criação de expectativas relativas à experiência de compra

Investigating students’ affective states toward laboratory and context-based chemistry

Observations of natural phenomena are made possible with the invention of scientific apparatus and instruments. The focus in science education, however, has primarily been on theories rather than what enables the development of such theories, and chemistry curricula reflect this tradition. Introducing students to the role of instruments in science, both in experimental and theoretical aspects, can improve students’ overall understanding of, and appreciation for scientific practices. In addition, students’ increased perception of how chemical concepts are developed and how scientific observations are made can advance their awareness of the nature of science, thereby improving scientific literacy. Integrating the idea that instruments hold a central role in scientific progression can be achieved in both laboratories and lectures, providing students with opportunities to connect concepts to history, scientific practices, and applications. This dissertation is comprised of a series of studies which explores the use of technology and context-based curricular approach to provide general chemistry students with more information about instruments and applications in chemistry. Based on constructivism and the theory of meaningful learning, the affective learning domain, such as attitudes and motivation, was assessed in both chemistry laboratory and lecture courses. An augmented reality tool designed to connect students to information about commonly used instruments in a general chemistry lab course, specifically a pH meter and conductivity meter, was developed, implemented, and its effects on student learning and attitudes were investigated. In addition, for a chemistry lecture course, a context-based curricular approach was taken to introduce students to chemical concepts related to real-life applications, as well as to the role of scientific instruments, and this effort was assessed

Computing phonological generalization over real speech exemplars

Though it has attracted growing attention from phonologists and phoneticians Exemplar Theory (e g Bybee 2001) has hitherto lacked an explicit production model that can apply to speech signals An adequate model must be able to generalize but this presents the problem of how to generate an output that generalizes over a collection of unique variable-length signals Rather than resorting to a priori phonological units such as phones we adopt a dynamic programming approach using an optimization criterion that is sensitive to the frequency of similar subsequences within other exemplars the Phonological Exemplar-Based Learning System We show that PEBLS displays pattern-entrenchment behaviour central to Exemplar Theory s account of phonologization (C) 2010 Elsevier Ltd All rights reserve