61,719 research outputs found
Technical Debt Prioritization: State of the Art. A Systematic Literature Review
Background. Software companies need to manage and refactor Technical Debt
issues. Therefore, it is necessary to understand if and when refactoring
Technical Debt should be prioritized with respect to developing features or
fixing bugs. Objective. The goal of this study is to investigate the existing
body of knowledge in software engineering to understand what Technical Debt
prioritization approaches have been proposed in research and industry. Method.
We conducted a Systematic Literature Review among 384 unique papers published
until 2018, following a consolidated methodology applied in Software
Engineering. We included 38 primary studies. Results. Different approaches have
been proposed for Technical Debt prioritization, all having different goals and
optimizing on different criteria. The proposed measures capture only a small
part of the plethora of factors used to prioritize Technical Debt qualitatively
in practice. We report an impact map of such factors. However, there is a lack
of empirical and validated set of tools. Conclusion. We observed that technical
Debt prioritization research is preliminary and there is no consensus on what
are the important factors and how to measure them. Consequently, we cannot
consider current research conclusive and in this paper, we outline different
directions for necessary future investigations
Riding Circuit: Bringing the Law to Those Who Need It
This article surveys the Access to Justice movement in the United States and proposes including more types of professionals to develop longer term solutions that will alleviate barriers to the court system. This article discusses the need to expand the access to justice concept to reach beyond the courthouse to address civil legal issues before they blossom into litigation. Mobile outreach providing preventive lawyering and early treatment of societal problems can prevent delays and the bottleneck that many courts are seeing with the vast numbers of Self-Represented Litigants. A team of professionals including lawyers, social workers, nurses, counselors, translators and law librarians, working with a network of public librarians, can make a significant impact into the everyday lives of the working poor and folk of modest means in underserved areas
Report of the Intergovernmental Committee of Experts on Sustainable Development Financing
In order to achieve the Millennium Development Goals (MDGs), substantial additional external funding needs to be mobilized. Estimates differ, but a 'ballpark' figure is an annual increase of US$50 billion. This could be achieved by a doubling of official development assistance (ODA). Welcome steps have been made in that direction, but this takes time, and time is of the essence. For this reason alone, it is necessary to consider new sources.In this policy brief, we consider seven new sources:* Global environmental taxes (carbon-use tax)* Tax on currency flows (the 'Tobin tax')* Creation of new Special Drawing Rights (SDRs)* International Finance Facility (IFF)* Increased private donations for development* Global lottery and global premium bond * Increased remittances from emigrants
Basel III and Responding to the Recent Financial Crisis: Progress made by the Basel Committee in relation to the Need for Increased Bank Capital and Increased Quality of Loss Absorbing Capital
Developments since the introduction of the 1988 Basel Capital Accord have resulted in
growing realisation that new forms of risks have emerged and that previously existing and
managed forms require further redress. The revised Capital Accord, Basel II, evolved to a
form of meta regulation â a type of regulation which involves the risk management of internal
risks within firms.
The 1988 Basel Accord was adopted as a means of achieving two primary objectives: Firstly,
ââŠto help strengthen the soundness and stability of the international banking system â this
being facilitated where international banking organisations were encouraged to supplement
their capital positions; and secondly, to mitigate competitive inequalities.â
As well as briefly outlining various efforts and measures which have been undertaken and
adopted by several bodies in response to the recent Financial Crisis, this paper considers why
efforts aimed at developing a new framework, namely, Basel III, have been undertaken and
global developments which have promulgated the need for such a framework. Further, it
attempts to evaluate the strengths and flaws inherent in the present and future regulatory
frameworks by drawing a comparison between Basel II and the enhanced framework which
will eventually be referred to as Basel III
A Holistic View of Legal Documentation from Shari'ah Perspective
The legal documentation having several features tends to make legal writing formal. This formality can take the form of long sentences, complex constructions, archaic and hyper-formal vocabulary, and a focus on content to the exclusion of reader needs. Some of this formality in legal writing is necessary and desirable, given the importance of some legal documents and the seriousness of the circumstances in which some legal documents are used. Yet not all formality in legal writing is justified in the Shariah point of view. It may sometimes to the extent that formality hinders reader comprehension, and do not reflect clear communication. This paper will explore some clauses of the legal documentation and analyze it check and balance from the Shariah perspective. In the second part of this paper, we will investigate some of controversial clauses that are deemed as prohibition elements. This paper conclude by proposing some suggestion in Islamizing the currently practice legal documentation in order to incorporate with the Shariah requirement.Legal documentation, rights and liabilities, Shariah requirement, prohibitions in legal documentation.
Farm household risk balancing : implications for policy from an EU perspective
Purpose - Building on the risk balancing theory and on recent discussions the appropriateness of using farm income maximization as behavioural assumption, this paper extends the risk balancing framework by accounting for business-household interactions. The purpose of this paper is to theoretically introduce the concept of farm household risk balancing, a theoretical framework in which the farm household sets a constraint on the total household-level risk and balances farm-level and off-farm-level risk.
Design/methodology/approach - The paper argues that the risk behaviour of farmers is better understood by considering risk at the household level. Using an analytical framework, equations are derived linking the farm activities, off-farm activities, consumption and business and private liquidity.
Findings - The framework shows that a farm household that wants to minimize the risk that total household cash flow falls below consumption needs, may exhibit a wide variety of behavioural responses to changes in the policy and economic environment.
Social implications - The framework suggests multiple ways for policy makers and individual farmers to support risk management.
Originality/value - Risk management is at the core of the agricultural policy and it is of paramount importance to be able to understand behavioural responses to market and policy instruments. This paper contributes to that by suggesting that the focus of current risk analysis and management studies may be too narrowly focused at the farm level
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