Constrained Dynamic Tree Networks

We generalise Constrained Dynamic Pushdown Networks, introduced by Bouajjani\et al, to Constrained Dynamic Tree Networks.<br>In this model, we have trees of processes which may monitor their children.<br>We allow the processes to be defined by any computation model for which the alternating reachability problem is decidable.<br>We address the problem of symbolic reachability analysis for this model. More precisely, we consider the problem of computing an effective representation of their reachability<br>sets using finite state automata. <div>We show that backwards reachability sets starting from regular sets of configurations are always regular. </div><div>We provide an algorithm for computing backwards reachability sets using tree automata.<br><br></div

Research on target costing: past, present and future

Although target costing is an extensively studied topic in the management accounting litera-ture, a holistic investigation into its methodological development is missing. Therefore, an extensive state-of-the-art analysis is conducted that focuses on articles in highly rated jour-nals. We determine nine distinct research streams that encompass further developments of the traditional target costing methodology. By grouping these streams into three research scopes, we outline the achieved progress as well as remaining tasks for further enhance-ments. Due to the abundance of these tasks, we align them with six future themes of man-agement accounting that we identified as being particularly influential to target costing. As a result, six promising topics for researchers to advance target costing are determined. Addi-tionally, our findings reveal to managers of which issues they should be particularly aware with respect to the performance of their target costing processes