@article{51381,
  author       = {{Abdelrahem, Mohammed and Abdallah, Ali  and Pasqualone, Antonella }},
  journal      = {{ Journal of Ethnic Foods}},
  keywords     = {{halal standards, halal food, slaughterhouses}},
  title        = {{{The multiplicity of halal standards: a case study of application to slaughterhouses}}},
  doi          = {{10.1186/s42779-021-00084-6}},
  volume       = {{8:7}},
  year         = {{2021}},
}

@article{20543,
  author       = {{Nguyen Quang Do, Lisa and Krüger, Stefan and Hill, Patrick and Ali, Karim and Bodden, Eric}},
  issn         = {{2326-3881}},
  journal      = {{IEEE Transactions on Software Engineering}},
  keywords     = {{Debugging, Static analysis, Tools, Computer bugs, Standards, Writing, Encoding, Testing and Debugging, Program analysis, Development tools, Integrated environments, Graphical environments, Usability testing}},
  pages        = {{1--1}},
  title        = {{{Debugging Static Analysis}}},
  doi          = {{10.1109/TSE.2018.2868349}},
  year         = {{2018}},
}

@inproceedings{48857,
  abstract     = {{While finding minimum-cost spanning trees (MST) in undirected graphs is solvable in polynomial time, the multi-criteria minimum spanning tree problem (mcMST) is NP-hard. Interestingly, the mcMST problem has not been in focus of evolutionary computation research for a long period of time, although, its relevance for real world problems is easy to see. The available and most notable approaches by Zhou and Gen as well as by Knowles and Corne concentrate on solution encoding and on fairly dated selection mechanisms. In this work, we revisit the mcMST and focus on the mutation operators as exploratory components of evolutionary algorithms neglected so far. We investigate optimal solution characteristics to discuss current mutation strategies, identify shortcomings of these operators, and propose a sub-tree based operator which offers what we term Pareto-beneficial behavior: ensuring convergence and diversity at the same time. The operator is empirically evaluated inside modern standard evolutionary meta-heuristics for multi-criteria optimization and compared to hitherto applied mutation operators in the context of mcMST.}},
  author       = {{Bossek, Jakob and Grimme, Christian}},
  booktitle    = {{2017 IEEE Symposium Series on Computational Intelligence (SSCI)}},
  keywords     = {{Convergence, Encoding, Euclidean distance, Evolutionary computation, Heating systems, Optimization, Standards}},
  pages        = {{1–8}},
  title        = {{{A Pareto-Beneficial Sub-Tree Mutation for the Multi-Criteria Minimum Spanning Tree Problem}}},
  doi          = {{10.1109/SSCI.2017.8285183}},
  year         = {{2017}},
}

@inproceedings{48856,
  abstract     = {{There exist many optimal or heuristic priority rules for machine scheduling problems, which can easily be integrated into single-objective evolutionary algorithms via mutation operators. However, in the multi-objective case, simultaneously applying different priorities for different objectives may cause severe disruptions in the genome and may lead to inferior solutions. In this paper, we combine an existing mutation operator concept with new insights from detailed observation of the structure of solutions for multi-objective machine scheduling problems. This allows the comprehensive integration of priority rules to produce better Pareto-front approximations. We evaluate the extended operator concept compared to standard swap mutation and the stand-alone components of our hybrid scheme, which performs best in all evaluated cases.}},
  author       = {{Bossek, Jakob and Grimme, Christian}},
  booktitle    = {{2017 IEEE Symposium Series on Computational Intelligence (SSCI)}},
  keywords     = {{Evolutionary computation, Processor scheduling, Schedules, Scheduling, Sociology, Standards, Statistics}},
  pages        = {{1–8}},
  title        = {{{An Extended Mutation-Based Priority-Rule Integration Concept for Multi-Objective Machine Scheduling}}},
  doi          = {{10.1109/SSCI.2017.8285224}},
  year         = {{2017}},
}

@article{3542,
  abstract     = {{We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.


     

















 



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Abstract


We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.}},
  author       = {{Valentincic, Aljosa and Novak, Ales and Kosi, Urska}},
  journal      = {{Accounting in Europe}},
  keywords     = {{private firms, accounting quality, development of accounting standards, IFRS-like standards, Slovenia}},
  number       = {{3}},
  pages        = {{358--387}},
  title        = {{{Accounting quality in private firms during the transition towards international standards}}},
  doi          = {{10.1080/17449480.2017.1378821}},
  volume       = {{14}},
  year         = {{2017}},
}

@inproceedings{11816,
  abstract     = {{In this paper, we consider the Maximum Likelihood (ML) estimation of the parameters of a GAUSSIAN in the presence of censored, i.e., clipped data. We show that the resulting Expectation Maximization (EM) algorithm delivers virtually biasfree and efficient estimates, and we discuss its convergence properties. We also discuss optimal classification in the presence of censored data. Censored data are frequently encountered in wireless LAN positioning systems based on the fingerprinting method employing signal strength measurements, due to the limited sensitivity of the portable devices. Experiments both on simulated and real-world data demonstrate the effectiveness of the proposed algorithms.}},
  author       = {{Hoang, Manh Kha and Haeb-Umbach, Reinhold}},
  booktitle    = {{38th International Conference on Acoustics, Speech, and Signal Processing (ICASSP 2013)}},
  issn         = {{1520-6149}},
  keywords     = {{Gaussian processes, Global Positioning System, convergence, expectation-maximisation algorithm, fingerprint identification, indoor radio, signal classification, wireless LAN, EM algorithm, ML estimation, WiFi indoor positioning, censored Gaussian data classification, clipped data, convergence properties, expectation maximization algorithm, fingerprinting method, maximum likelihood estimation, optimal classification, parameters estimation, portable devices sensitivity, signal strength measurements, wireless LAN positioning systems, Convergence, IEEE 802.11 Standards, Maximum likelihood estimation, Parameter estimation, Position measurement, Training, Indoor positioning, censored data, expectation maximization, signal strength, wireless LAN}},
  pages        = {{3721--3725}},
  title        = {{{Parameter estimation and classification of censored Gaussian data with application to WiFi indoor positioning}}},
  doi          = {{10.1109/ICASSP.2013.6638353}},
  year         = {{2013}},
}

@inproceedings{36919,
  abstract     = {{Faced with increasing demands on energy efficiency, current electronic systems operate according to complex power management schemes including more and more fine-grained voltage frequency scaling and power shutdown scenarios. Consequently, validation of the power design intent should begin as early as possible at electronic system-level (ESL) together with first executable system specifications for integrity tests. However, today's system-level design methodologies usually focus on the abstraction of digital logic and time, so that typical low-power aspects cannot be considered so far. In this paper, we present a high-level modeling approach on top of the SystemC/TLM standard to simulate power distribution and voltage based implications in a "loosely-timed" functional execution context. The approach reuses legacy TLM models and prevents the need for detailed lock-step process synchronization in contrast to existing methods. A case study derived from an open source low-power design demonstrates the efficiency of our approach in terms of simulation performance and testability.}},
  author       = {{Mischkalla, Fabian and Müller, Wolfgang}},
  keywords     = {{Time-varying systems, Time-domain analysis, Synchronization, Context modeling, Clocks, Semantics, Standards}},
  publisher    = {{IEEE}},
  title        = {{{Efficient Power-Intent Validation Using "Loosely-Timed" Simulation Models: A Non-Invasive Approach}}},
  doi          = {{10.1109/PATMOS.2013.6662171}},
  year         = {{2013}},
}

@inproceedings{37011,
  abstract     = {{Safety-critical automotive systems must fulfill hard real-time constraints for reliability and safety. This paper presents a case study for the application of an AUTOSAR-based language for timing modeling and analysis. We present and apply the Timing Augmented Description Language (TADL) and demonstrate a methodology for the development of a speed-adaptive steer-by-wire system. We examine the impact of TADL and the methodology on the development process and the suitability and interoperability of the applied tools with respect to the AUTOSAR-based tool chain in the context of our case study.}},
  author       = {{Klobedanz, Kay and Kuznik, Christoph and Thuy, Andre and Müller, Wolfgang}},
  booktitle    = {{Proceedings of DATE’10, Dresden}},
  keywords     = {{Timing, Programming, Automotive engineering, Application software, Hardware, Computer architecture, Communication system software, Software architecture, Delay, Software standards}},
  location     = {{Dresden}},
  publisher    = {{IEEE}},
  title        = {{{Timing Modeling and Analysis for AUTOSAR-Based Software Development - A Case Study}}},
  doi          = {{10.1109/DATE.2010.5457125}},
  year         = {{2010}},
}

@inproceedings{37040,
  abstract     = {{Refinement of untimed TLM models into a timed HW/SW platform is a step by step design process which is a trade-off between timing accuracy of the used models and correct estimation of the final timing performance. The use of an RTOS on the target platform is mandatory in the case real-time properties must be guaranteed. Thus, the question is when the RTOS must be introduced in this step by step refinement process. This paper proposes a four-level RTOS-aware refinement methodology that, starting from an untimed TLM SystemC description of the whole system, progressively introduce HW/SW partitioning, timing, device driver and RTOS functionalities, till to obtain an accurate model of the final platform, where SW tasks run upon an RTOS hosted by QEMU and HW components are modeled by cycle accurate TLM descriptions. Each refinement level allows the designer to estimate more and more accurate timing properties, thus anticipating design decisions without being constrained to leave timing analysis to the final step of the refinement. The effectiveness of the methodology has been evaluated in the design of two complex platforms.}},
  author       = {{Becker, Markus and Di Guglielmo, Giuseppe and Fummi, Franco and Müller, Wolfgang and Pravadelli, Graziano and Xie, Tao}},
  booktitle    = {{Proceedings of DATE’10}},
  keywords     = {{Timing, Hardware, Operating systems, Process design, Accuracy, Standards development, Context modeling, Real time systems, Communication channels, Microprogramming}},
  location     = {{Dresden}},
  publisher    = {{IEEE}},
  title        = {{{RTOS-Aware Refinement for TLM2.0-based HW/SW Design}}},
  doi          = {{10.1109/DATE.2010.5456965}},
  year         = {{2010}},
}

@inproceedings{37039,
  abstract     = {{Refinement of untimed TLM models into a timed HW/SW platform is a step by step design process which is a trade-off between timing accuracy of the used models and correct estimation of the final timing performance. The use of an RTOS on the target platform is mandatory in the case real-time properties must be guaranteed. Thus, the question is when the RTOS must be introduced in this step by step refinement process. This paper proposes a four-level RTOS-aware refinement methodology that, starting from an untimed TLM SystemC description of the whole system, progressively introduce HW/SW partitioning, timing, device driver and RTOS functionalities, till to obtain an accurate model of the final platform, where SW tasks run upon an RTOS hosted by QEMU and HW components are modeled by cycle accurate TLM descriptions. Each refinement level allows the designer to estimate more and more accurate timing properties, thus anticipating design decisions without being constrained to leave timing analysis to the final step of the refinement. The effectiveness of the methodology has been evaluated in the design of two complex platforms.}},
  author       = {{Becker, Markus and Di Guglielmo, Giuseppe and Fummi, Franco and Müller, Wolfgang and Pravadelli, Graziano and Xie, Tao}},
  booktitle    = {{Proceedings of DATE’10}},
  keywords     = {{Timing, Hardware, Operating systems, Process design, Accuracy, Standards development, Context modeling, Real time systems, Communication channels, Microprogramming}},
  location     = {{Dresden}},
  publisher    = {{IEEE}},
  title        = {{{RTOS-Aware Refinement for TLM2.0-based HW/SW Design}}},
  doi          = {{10.1109/DATE.2010.5456965}},
  year         = {{2010}},
}

@inproceedings{37067,
  abstract     = {{IP-XACT is a well accepted standard for the exchange of IP components at Electronic System and Register Transfer Level. Still, the creation and manipulation of these descriptions at the XML level can be time-consuming and error-prone. In this paper, we show that the UML can be consistently applied as an efficient and comprehensible frontend for IP-XACT-based IP description and integration. For this, we present an IP-XACT UML profile that enables UML-based descriptions covering the same information as a corresponding IP-XACT description. This enables the automated generation of IP-XACT component and design descriptions from respective UML models. In particular, it also allows the integration of existing IPs with UML. To illustrate our approach, we present an application example based on the IBM PowerPC Evaluation Kit.}},
  author       = {{Schattkowsky, Tim and Xie, Tao and Müller, Wolfgang}},
  booktitle    = {{Proceedings of DATE'09}},
  isbn         = {{978-1-4244-3781-8}},
  keywords     = {{Unified modeling language, XML, Power system modeling, Application software, Master-slave, Power system management, Acceleration, Scattering, Software engineering, Software standards}},
  publisher    = {{IEEE}},
  title        = {{{A UML Frontend for IP-XACT-based IP Management}}},
  doi          = {{10.1109/DATE.2009.5090664}},
  year         = {{2009}},
}

@inproceedings{39403,
  abstract     = {{The Unified Modeling Language (UML) has received wide acceptance as a standard language in the field of software specification by means of different diagram types. In a recent version of UML, the textual Object Constraint Language (OCL) was introduced to support specification of constraints for UML models. But OCL currently does not provide sufficient means to specify constraints over the dynamic behavior of a model. This article presents an OCL extension that is consistent with current OCL and enables modelers to specify state-related time-bounded constraints. We consider the case study of a flexible manufacturing system and identify typical real-time constraints. The constraints are presented in our temporal OCL extension as well as in temporal logic formulae. For general application, we define a semantics of our OCL extension by means of a time-bounded temporal logic based on Computational Tree Logic (CTL).}},
  author       = {{Flake, Stephan and Müller, Wolfgang}},
  booktitle    = {{Proceedings of HICSS-35}},
  isbn         = {{0-7695-1435-9}},
  keywords     = {{Unified modeling language, Logic, Formal verification, Real time systems, Programming profession, Vehicle dynamics, Software standards, Flexible manufacturing systems, Electronics industry, Protocols}},
  location     = {{Big Island, HI, USA }},
  title        = {{{Specification of Real-Time Properties for UML Models}}},
  doi          = {{10.1109/HICSS.2002.994469}},
  year         = {{2002}},
}

@inproceedings{39474,
  abstract     = {{Agent-based systems technologies are of emerging interest in the specification and implementation of complex systems. This article introduces the CASA agent development system which seamlessly combines the BDI (belief desire intention) approach with the FIPA agent communication language standard and an integrated specification of fuzzy controllers. The behavior of agents is defined by strategies which basically correspond to extended guarded Horn clauses with priorities. The presented concepts are introduced by an example from computer integrated manufacturing (CIM). The example gives the specification of a fuzzy controller for a manufacturing station in the context of a holonic manufacturing system (HMS).}},
  author       = {{Flake, Stephan and Geiger, Christian and Lehrenfeld, G. and Müller, Wolfgang and Paelke, Volker}},
  booktitle    = {{Proceedings of NAFIPS'99, 18th International Conference of the North American Fuzzy Information Processing Society}},
  isbn         = {{0-7803-5211-4}},
  keywords     = {{Manufacturing systems, Fuzzy control, Multiagent systems, Control systems, Concurrent computing, Specification languages, Communication standards, Standards development, Communication system control, Computer integrated manufacturing}},
  location     = {{New York, NY, USA }},
  publisher    = {{IEEE}},
  title        = {{{Agent-Based Modeling for Holonic Manufacturing Systems with Fuzzy Control}}},
  doi          = {{10.1109/NAFIPS.1999.781697}},
  year         = {{1999}},
}

