B Method

Formal methods have yet to achieve wide industrial acceptance for several reasons. They are not well integrated into established industrial software processes, their application requires significant abstraction and mathematical skills, and existing tools do not satisfactorily support the entire formal software development process. We have proposed a language called SOFL (Structured-Object-based-formal Language) and a SOFL methodology for system development that attempts to address these problems using an ...

This report provides baseline data on local government finance and financial management in six councils in Tanzania: Bagamoyo District Council, Ilala Municipal Council, Iringa DC, Kilosa DC, Moshi DC, and Mwanza City Council. The data cover the period 2000-2003 and represent a reference point for the situation in the six councils with respect to various dimensions of local government finance

A geometric modeller is a piece of software allowing to create, manipulate and modify geometric objects. Modern geometric modellers usually use a mathematical model to represent objects and are developed around a kernel that proposes basic operations to create and manipulate objects called by high level operations. Because of these proceedings, the context is a priori in favour of the

This report provides baseline data on local government finance and financial management in six councils in Tanzania: Bagamoyo District Council, Ilala Municipal Council, Iringa DC, Kilosa DC, Moshi DC, and Mwanza City Council. The data cover the period 2000-2003 and represent a reference point for the situation in the six councils with respect to various dimensions of local government finance and financial management in this period. The following themes are covered by the study: (a) the degree of fiscal autonomy; (b) methods of revenue collection; (c) financial management, including budgeting, accounting and auditing; (d) transparency in fiscal and financial affairs; and (e) tax compliance and fiscal corruption. In essence, a small, common database has been developed for all the case councils.

This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable firms are selected based on industry membership, size and return on equity as well as combinations of industry membership with size and with return on equity. We find that within the P/E and P/B benchmark valuation methods, the best definition of the comparable firms are based on industry membership combined with return on equity. However, only the industry membership is necessary to define the comparable firms for the combined P/E-P/B method. In sum, the results suggest that, when firm's value is unknown, the combined P/E-P/B valuation approach selecting comparable firms based on industry membership performs the best among all the approaches evaluated in this paper. We also find that the P/E benchmark valuation method performs better than the P/B benchmark valuation method and the combined method outperforms either the P/E or the P/B method. These results imply that earnings are more important than book value as a single-number firm valuator over our sample years (from 1973 to 1992) and that both earnings and book values are value relevant, one does not substitute perfectly for the other.

Computing and Informatics, Vol. 22, 2003, 1–31 FOUNDATIONS OF THE B METHOD Dominique Cansell , Dominique Mery LORIA BP 239, Campus Scientifique 54506 Vandœuvre-l`es-Nancy France e-mail: August 7, 2003-cansell@loria.fr, mery@loria.fr Communicated by. . . ...

ContextThis paper deals with the development and verification of liveness properties on reactive systems using the Event-B method. By considering the limitation of the Event-B method to invariance properties, we propose to apply the language TLA+ to verify liveness properties on Event-B models.

We transfer a process algebraic notion of refinement to the B method by using the well-known bridge between the relational semantics underlying the B machines and the labelled transition system semantics of processes. Thus we define delta refinement on Event B systems. We then apply this new refinement to a problem from the literature that previously could only be solved by retrenchment.