Risk-Taking Propensity Of Management Accountants: Certified Vs. Non-Certified

Certified

Certified Subterm Criterion and Certified Usable Rules

In this paper we present our formalization of two important termination techniques for term rewrite systems: the subterm criterion and the reduction pair processor in combination with usable rules. For both techniques we developed executable check functions using the theorem prover Isabelle/HOL. These functions are able to certify the correct application of the formalized techniques in a given ...

Presenting a model for optimized selection of certified public accountants based on compliance with code of ethics for professional accountants with personality trait approach

Abstract Personality is one of the ways to illustrate human’s characteristics which is usually related to some stable features and other hand Many research evidence regarding big five personal traits have been extended during the years. Current research presents a practical model for optimized selection of certified public accountants based on their personal traits. This study is of causal and ...

Towards Certified Management of Financial Contracts∗

Banks and financial institutions nowadays often use domain-specific languages (DSLs) for describing complex financial contracts, in particular, for specifying how asset transfers for a specific contract depend on underlying observables, such as interest rates, currency rates, and stock prices. The seminal work by Peyton-Jones and Eber on financial contracts [4] shows how an algebraic approach t...

TURMS: A Non-invasive Certified Email System

The omni-presence of the Internet in society today determined an explosive growth for online transactions. However, due to lack of security services such as data secrecy, authentication and integrity, Internet does not provide all the guarantees that a business communication tool should. In this context, protocols to facilitate secure and fair electronic exchange and certified electronic delive...