On the specification of a component repository

The lack of a commonly accepted de nition of a software component, the proliferation of competing `standards' and component frameworks, is here to stay, raising the fundamental question in component-based development of how to cope in practice with heterogeneity. This paper reports on the design of a Component Repository aimed to give at least a partial answer to the above question. The repository was fully speci ed in Vdm and a working prototype is currently being used in an industrial environment

The international harmonization process of public accounting in Portugal: the perspective of different stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.