62 research outputs found

    The Introduction of Clerp 9 Audit Regulation and its Impact on the Auditing Profession

    Get PDF
    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

    Get PDF
    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

    Get PDF
    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

    Get PDF
    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

    Get PDF
    Contains fulltext : 116980.pdf (publisher's version ) (Open Access)ICSE'13: 35 International Conference on Software Engineering, May 18th-26th, 2013, San Francisco, C

    Convergence of electrons by means of magnetic coils

    No full text

    Improvement of resolvinġ power of optical systems by a new optical element

    No full text
    corecore