Higher-order lazy functional slicing

Program slicing is a well known family of techniques intended to identify and isolate code fragments which depend on, or are depended upon, specific program entities. This is particularly useful in the areas of reverse engineering, program understanding, testing and software maintenance. Most slicing methods, and corresponding tools, target either the imperative or the object oriented paradigms, where program slices are computed with respect to a variable or a program statement. Taking a complementary point of view, this paper focuses on the slicing of higher-order functional programs under a lazy evaluation strategy. A prototype of a Haskell slicer, built as proof-of-concept for these ideas, is also introduced

Factores explicativos da divulgação de informação sobre instrumentos derivados: evidência empírica no mercado de capitais português, em 2008

This study analyses the determinants of the derivative instruments disclosure level by Portuguese listed companies. It is built a disclosure index to measure the disclosure level using the Consolidated Annual Reports for 2008. The hypotheses have been tested through a linear regression model using the disclosure index as the dependent variable and companies’ characteristics as independent variables. Multivariate results suggest that firm size, quality of the external auditor, belonging to PSI 20, the market to book value ratio and the percentage of capital hold by the board of directors are associated with the disclosure level.