Continuing to converge with international auditing standards, China revised standards in 2019. The new standard closely follows ISA 315, which revises the classification of "assertion". In practice, certified public accountants need correctly understand concept and "assertion", use "assertion" reasonably consider different types potential misstatements that may exist entity, so they can design ...

The software industry is struggling to understand the meaning and implications of component-based software. A number of different perspectives have emerged concerning the nature of "software components", but one perspective that is particularly strong is that software components will be (or are already) commercial software products. In this paper I argue that if this commercial perspective is v...

This paper is an overview of our results on the application of abstract interpretation concepts to the derivation of a verification method for logic programs. These include the systematic design of semantics modeling various proof methods and the characterization of assertions as abstract domains. We first apply the verification framework defined in [5] to derive inductive sufficient conditions...

White-box verification is a technique that reduces observability problems by locating a failure during design simulation without the need to propagate the failure to the I/O pins. White-box verification in chip level designs can be implemented using assertion checkers to ensure the correct behavior of a design. With chip gate counts growing exponentially, today’s verification techniques, such a...

White-box verification is a technique that reduces observability problems by locating a failure during design simulation without the need to propagate the failure to the I/O pins. White-box verification in chip level designs can be implemented using assertion checkers to ensure the correct behavior of a design. With chip gate counts growing exponentially, today's verification techniques, such a...

It is widely accepted in the higher education literature that a student-centred approach is pedagogically superior to a teacher-centred approach. In this paper, we explore the notion of student-centredness as a threshold concept and the implications this might have for academic staff development. We argue that the term student-centred in the Rogerian sense implies a focus on the person of the s...

Emotional intelligence (EI) is being recognised to be a vital element in many educational institutions today. Tuning into one's feelings and understanding others help to build and strengthen relationships in classrooms. There are some Emotional Intelligence skills most often related to academic success such as assertion, drive, strength, commitment ethic, time management, and stress management....