62 research outputs found
The Introduction of Clerp 9 Audit Regulation and its Impact on the Auditing Profession
This study examines the introduction of legally enforceable Australian Auditing Standards (ASAs) and the impact on the audit profession after their first year of implementation. This study is informed by regulation theories and potential costs, benefits and other impacts of the new regulatory regime identified by the Australian government’s April 2006 Regulation Impact Statement (RIS). This study collected relevant data through semi-structured in-depth interviews with the same key stakeholders as RIS (accounting firms, professional bodies and regulatory bodies). The results indicate significant differences to the government’s pre-implementation RIS expectations, as well as differences between stakeholder groups. Overall the accounting profession does not consider that the extra burden of demonstrating compliance with the legally enforceable ASAs has changed the audit process or audit outcomes. The auditing profession does not consider the extra burden of the new regime justifiable as it has not increased audit quality or public confidence, which were the main aims of the government’s regulatory intervention
Empirical analysis of the relationship between CC and SLOC in a large corpus of Java methods and C functions
Measuring the internal quality of source code is one of the traditional goals of making software development into an engineering discipline. Cyclomatic complexity (CC) is an often used source code quality metric, next to source lines of code (SLOC). However, the use of the CC metric is challenged by the repeated claim that CC is redundant with respect to SLOC because of strong linear correlation.We conducted an extensive literature study of the CC/SLOC correlation results. Next, we tested correlation on large Java (17.6 M methods) and C (6.3 M functions) corpora. Our results show that linear correlation between SLOC and CC is only moderate as a result of increasingly high variance. We further observe that aggregating CC and SLOC as well as performing a power transform improves the correlation.Our conclusion is that the observed linear correlation between CC and SLOC of Java methods or C functions is not strong enough to conclude that CC is redundant with SLOC. This conclusion contradicts earlier claims from literature but concurs with the widely accepted practice of measuring of CC next to SLOC
High-Q nested resonator in an actively stabilized optomechanical cavity
Experiments involving micro- and nanomechanical resonators need to be
carefully designed to reduce mechanical environmental noise. A small scale
on-chip approach is to add an additional resonator to the system as a
mechanical low-pass filter. Unfortunately, the inherent low frequency of the
low-pass filter causes the system to be easily excited mechanically. Fixating
the additional resonator ensures that the resonator itself can not be excited
by the environment. This, however, negates the purpose of the low-pass filter.
We solve this apparent paradox by applying active feedback to the resonator,
thereby minimizing the motion with respect the front mirror of an
optomechanical cavity. Not only does this method actively stabilize the cavity
length, but it also retains the on-chip vibration isolation.Comment: Minor adjustments mad
Recovering Grammar Relationships for the Java Language Specification
Grammar convergence is a method that helps discovering relationships between
different grammars of the same language or different language versions. The key
element of the method is the operational, transformation-based representation
of those relationships. Given input grammars for convergence, they are
transformed until they are structurally equal. The transformations are composed
from primitive operators; properties of these operators and the composed chains
provide quantitative and qualitative insight into the relationships between the
grammars at hand. We describe a refined method for grammar convergence, and we
use it in a major study, where we recover the relationships between all the
grammars that occur in the different versions of the Java Language
Specification (JLS). The relationships are represented as grammar
transformation chains that capture all accidental or intended differences
between the JLS grammars. This method is mechanized and driven by nominal and
structural differences between pairs of grammars that are subject to
asymmetric, binary convergence steps. We present the underlying operator suite
for grammar transformation in detail, and we illustrate the suite with many
examples of transformations on the JLS grammars. We also describe the
extraction effort, which was needed to make the JLS grammars amenable to
automated processing. We include substantial metadata about the convergence
process for the JLS so that the effort becomes reproducible and transparent
Evaluating usefulness of software metrics: an industrial experience report
Contains fulltext :
116980.pdf (publisher's version ) (Open Access)ICSE'13: 35 International Conference on Software Engineering, May 18th-26th, 2013, San Francisco, C
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