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Accreditation and Evaluation in the European Higher Education Area
This volume presents a rich account of the development of accreditation and evaluation in 20 European countries. The authors are leaders in the field and they have cooperated in this effort by writing richly different, often deep and insightful analyses of the situation in their country. The two editors have added a synopsis detailing the main trends, and sketching commonalities as well as contrasts in the developments across Europe. The book shows how accreditation is becoming a main mechanism in the steering of higher education all over Europe. The book is unique in its analysis of forces driving towards the spread of different models of accreditation in the emerging European Higher Education area. Readers will obtain an up-to-date picture of the state of affairs of accreditation in the framework of evaluation activities in Europe.
Accounting, Cash Flow and Value Relevance
Investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
Accounting for social and environmental sustainability : A multi-capital approach
Offers an in‑depth examination of multi‑capital accounting, which has already been integrated within the corporate sustainability reporting directive and will follow on from sustainability reporting. the LIFTS model (limits and foundations towards sustainability accounting model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale. it proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual. it provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies.
Access Control Systems : Security, Identity Management and Trust Models
Access Control Systems: Security, Identity Management and Trust Models provides a thorough introduction to the foundations of programming systems security, delving into identity management, trust models, and the theory behind access control models. The book details access control mechanisms that are emerging with the latest Internet programming technologies, and explores all models employed and how they work. The latest role-based access control (RBAC) standard is also highlighted.
Access Control Models and Architectures For IoT and Cyber Physical Systems
Presents cybersecurity aspects of ubiquitous and growing IoT and Cyber Physical Systems. It also introduces a range of conceptual, theoretical, and foundational access control solutions. This was developed by the authors to provide an overall broader perspective and grounded approach to solve access control problems in IoT and CPS.
Abstraction, Reformulation, and Approximation ; 7th International Symposium, SARA 2007, Whistler, Canada, July 18-21, 2007, Proceedings
This volume contains the proceedings of SARA 2007, the seventh symposium, held at Whistler Village, British Columbia, Canada, July 18-21. Three distinguished speakers were invited to give keynote presentations, and their abstracts are included herein,It has been recognized since the inception of artificial intelligence that abstractions, problem reformulations and approximations (AR&A) are central to human common-sense reasoning and problem solving and to the ability of systems to reason effectively in complex domains.AR&A techniques have been used in a variety of problem-solving settings, including automated reasoning, cognitive modelling.
Abstraction, refinement and proof for probabilistic systems
Probabilistic techniques are increasingly being employed in computer programs and systems because they can increase efficiency in sequential algorithms, enable otherwise nonfunctional distribution applications, and allow quantification of risk and safety in general. This makes operational models of how they work, and logics for reasoning about them, extremely important. Abstraction, Refinement and Proof for Probabilistic Systems presents a rigorous approach to modeling and reasoning about computer systems that incorporate probability. Its foundations lie in traditional Boolean sequential-program logic—but its extension to numeric rather than merely true-or-false judgments takes it much further, into areas such as randomized algorithms, fault tolerance, and, in distributed systems, almost-certain symmetry breaking. The presentation begins with the familiar "assertional" style of program development and continues with increasing specialization: Part I treats probabilistic program logic, including many examples and case studies; Part II sets out the detailed semantics; and Part III applies the approach to advanced material on temporal calculi and two-player games.
Abstraction Refinement for Large Scale Model Checking
This book describes recent research developments in automatic abstraction refinement techniques. The authors address the main challenge in abstraction refinement, i.e., the ability to efficiently reach or come close to the optimum abstraction (the smallest abstract model that proves or refutes the given property). A suite of fully automatic abstraction techniques are proposed to improve the overall computation efficiency. The suite of algorithms presented in this book has demonstrated significant improvement over the prior art; some of them have already been adopted by the EDA companies in their commercial/in-house verification tools.
Abstract Computing Machines : A Lambda Calculus Perspective
The book addresses ways and means of organizing computations, highlighting the relationship between algorithms and the basic mechanisms and runtime structures necessary to execute them using machines. It completely abstracts from concrete programming languages and machine architectures, taking instead the lambda calculus as the basic programming and program execution model to design various abstract machines for its correct implementation. The emphasis is on fully normalizing machines based on full-fledged beta-reductions as essential prerequisites for symbolic computations that treat functions and variables truly as first-class objects. Their weakly normalizing counterparts are shown to be functional abstract machines that sacrifice the flavors of full beta-reductions for decidedly simpler runtime structures and improved runtime efficiency. Further downgrading of the lambda calculus leads to classical imperative machines that permit side-effecting operations on the runtime environment.
A Structural Framework for the Pricing of Corporate Securities : Economic and Empirical Issues
This book is the first comprehensive treatment, of structural credit risk models for the simultaneous and consistent pricing of corporate securities. Through the development of a flexible economic framework based on the firm's EBIT, the reader is taken from the economic principles of firm value models to the empirical implementation. Analytical solutions are provided, if EBIT follows an arithmetic or geometric Brownian motion.
A Space of Their Own : The Archaeology of Nineteenth Century Lunatic Asylums in Britain, South Australia and Tasmania
The history of lunatic asylums – what do we really know about them? Films and television programs have portrayed them as places of horror where the patients are restrained and left to listen to the cries of their fellow inmates in despair. But what was the world of nineteenth century lunatic asylums really like? Are these images true? This book will explore this world using the techniques of historical archaeology and history.
A software process model handbook for incorporating peoples capabilities
Offers the most advanced approach to date, empirically validated at software development organizations. This handbook adds a valuable contribution to the much-needed literature on people-related aspects in software engineering. The primary focus is on the particular challenge of extending software process definitions to more explicitly address people-related considerations. The capability concept is not present nor has it been considered in most software process models. The authors have developed a capabilities-oriented software process model, which has been formalized in UML and implemented as a tool. A Software Process Model Handbook for Incorporating People's Capabilities guides readers through the incorporation of the individual’s capabilities into the software process. Structured to meet the needs of research scientists and graduate-level students in computer science and engineering, A Software Process Model Handbook for Incorporating People's Capabilities is also suitable for practitioners in industry.
A Short Course in Soil–Structure Engineering of Deep Foundations, Excavations and Tunnels
A Short Course in Soil-structure Engineering of Deep Foundations, Excavations and Tunnels, focuses on the three major geotechnical challenges of static soil-structure interaction problems. Deep foundations - piles, barrettes, Multi-propped deep excavations and Bored and open face tunnels beneath cities. This book gives both students and practising civil engineers an authoritative review of the state-of-the-art of designing deep foundations, excavations and tunnels. In addition, the case studies and numerical modelling presented will give valuable insights into the challenges of soil-structure engineering.
A rose armed with thorns : Spinoza’s Philosophy under a novel lens
Presents a systemic analysis of Spinoza’s philosophy and challenges the traditional views. It deals with Spinoza’s concepts of substance, truth conditions, attributes, and the first, second, and supreme grades of knowledge. Based upon an analysis of the relevant details in all of Spinoza’s philosophical works, reveals many important points, including the following: Spinoza’s system is not, nor is meant to be, a foundational-deductive system but was meant to be a coherent system of a network model. Spinoza’s reality is not made in the image of a mathematical model. Imaginatio, the first grade of knowledge, and ratio, the second grade, are parts or properties of the supreme grade of knowledge, scientia intuitiva, which is their essence.
A proposed model for predicting financial Loss of private conventional and Islamic banks in Syria
This study aimed to find a model consisting of a set of financial ratios in which each ratio has its own weight that indicate its importance to predict probability of financial loss of conventional and Islamic banks in Syria. The early prediction warns the concerned parties that they can intervene and take corrective actions before the collapses of bank. To achieve this ratios of conventional and Islamic Syrian banks were analyzed using Binary logistic regression from the period of 2011-2020 The statistical results show that the logistic regression model is accurate to predict the probability of a financial loss in conventional banks about 82.2%, 81.3%, 80.1%, 78% before 90 days ,180 days, 270 days, one year respectively. We can generally use five variables (Non-performing debt, return on equity, size, growth rate and financing portfolio ratio) in bank's financial loss prediction, but for Islamic banks, no significant values were shown so we can’t find logistic regression model is accurate for Islamic banks.
A Practical Theory of Reactive Systems : Incremental Modeling of Dynamic Behaviors
Presents a ""practical theory"" of reactive systems, with formal foundations in Temporal Logic of Actions. This book emphasises theoretical understanding of reactive behaviors and using ""horizontal"" modularity to manage their complexity. It illustrates the incremental specification by a number of examples of varying size and complexity
A Practical Programming Model for the Multi-Core Era ; 3rd International Workshop on OpenMP, IWOMP 2007, Beijing, China, June 3-7, 2007 Proceedings
This book constitutes the thoroughly refereed post-workshop proceedings of the Third International Workshop on OpenMP, IWOMP 2007, held in Beijing, China, in June 2007.The 14 revised full papers and 8 revised short papers presented were carefully reviewed and selected from 28 submissions. The papers address all topics related to OpenMP, such as OpenMP performance analysis and modeling, OpenMP performance and correctness tools and proposed OpenMP extensions, as well as applications in various domains, e.g., scientific computation, video games, computer graphics, multimedia, information retrieval, optimization, text processing, data mining, finance, signal and image processing, and numerical solvers.
A Practical Introduction to PSL
Practical Introduction to PSL is primarily targeted to hardware designers and verification engineers who plan to use PSL. This book is also of interest to students of temporal logic. The formal semantics of PSL are included as an appendix, and bibliographical notes include pointers to some of the main theoretical works.
A practical guide to corporate finance : Breaking the financial lce
Offers an approachable guide to all key concepts within corporate finance. Emphasizing the use of common sense rather than number-crunching models, A practical guide to corporate finance begins with the basics of how to read financial statements and how to estimate future cash flows. It also includes a guide to subjects such as capital budgeting decisions, the cost of financing for businesses, cash and working capital management, The process of business valuation, and how stock markets work. This textbook breaks the financial ice by offering real, practical advice, helping the reader to avoid common pitfalls, and translate the 'financialese', or business jargon that can cause confusion for those without a financial or banking background.
A Posteriori Error Analysis Via Duality Theory : With Applications in Modeling and Numerical Approximations
This volume provides a posteriori error analysis for mathematical idealizations in modeling boundary value problems, especially those arising in mechanical applications, and for numerical approximations of numerous nonlinear variational problems. The author avoids giving the results in the most general, abstract form so that it is easier for the reader to understand more clearly the essential ideas involved. Many examples are included to show the usefulness of the derived error estimates.
