The Interpretation of Verbal Probability Expressions Used in the IAS/IFRS: the auditors Rrgistered with the portuguese securities market commission

One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (v.g. “probable”) when establishing the recognition and disclosure criteria for accounting elements, they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting. This paper reports part of a research we carried out on the interpretation of “in context” verbal probability expressions used in the IAS/IFRS by the auditors registered with the Portuguese Securities Market Commission, the Comissão do Mercado de Valores Mobiliários (CMVM). Our results provide support for the hypothesis that culture affects the CMVM registered auditors’ interpretation of verbal probability expressions through its influence on the accounting value (or attitude) of conservatism. Our results also suggest that there are significant differences in their interpretation of the term “probable”, which is consistent with literature in general. Since “probable” is the most frequent verbal probability expression used in the IAS/IFRS, this may have a negative impact on financial statements comparability.

O valor da interacção verbal

Neste artigo procuramos reflectir sobre a dimensão dos elementos para- -linguísticos e extra-linguísticos na actividade conversacional e no papel que detêm na gestão deste espaço interlocutivo.

Sistema de animação de personagens virtuais para comunicação não verbal

O principal objectivo da animação de personagens virtuais é o de contar uma história através da utilização de personagens virtuais emocionalmente expressivos. Os personagens têm personalidades distintas, e transmitem as suas emoções e processos de pensamento através dos seus comportamentos (comunicação não verbal). As suas acções muitas das vezes constituem a geração de movimentos corporais complexos. Existem diversas questões a considerar quando se anima uma entidade complexa, tais como, a posição das zonas móveis e as suas velocidades. Os personagens virtuais são um exemplo de entidades complexas e estão entre os elementos mais utilizados em animação computacional. O foco desta dissertação consistiu na criação de uma proposta de sistema de animação de personagens virtuais, cujos movimentos e expressões faciais são capazes de transmitir emoções e estados de espírito. Os movimentos primários, ou seja os movimentos que definem o comportamento dos personagens, são provenientes da captura de movimentos humanos (Motion Capture). As animações secundárias, tais como as expressões faciais, são criadas em Autodesk Maya recorrendo à técnica BlendShapes. Os dados obtidos pela captura de movimentos, são organizados numa biblioteca de comportamentos através de um grafo de movimentos, conhecido por Move Tree. Esta estrutura permite o controlo em tempo real dos personagens através da gestão do estado dos personagens. O sistema possibilita também a transição eficaz entre movimentos semelhantes e entre diferentes velocidades de locomoção, minimizando o efeito de arrastamento de pés conhecido como footskate. Torna-se assim possível definir um trajecto que o personagem poderá seguir com movimentos suaves. Estão também disponíveis os resultados obtidos nas sessões de avaliação realizadas, que visaram a determinação da qualidade das transições entre animações. Propõem-se ainda o melhoramento do sistema através da implementação da construção automática do grafo de movimentos.

Integration of TCP/IP and PROFIBUS protocols

Recent technological developments are pulling fieldbus networks to support a new wide class of applications, such as industrial multimedia applications. These applications are usually supported by the widely used TCP/IP stack. It is thus essential to provide support to TCP/IP based applications, in fieldbus networks. This paper presents an effort that is being carried out to integrate the TCP/IP and PROFIBUS stacks, in order to support industrial multimedia applications, whilst guarantying the timing requirements of control-related traffic.

Supporting internet protocols in master-slave fieldbus networks

In this paper we describe how to integrate Internet Protocols (IP) into a typical hierarchical master-slave fieldbus network, supporting a logical ring token passing mechanism between master stations. The integration of the TCP/IP protocols in the fieldbus protocol rises a number of issues that must be addressed properly. In this paper we particularly address the issues related to the conveyance of IP fragments in fieldbus frames (fragmentation/de-fragmentation) and on how to support the symmetry inherent to the TCP/IP protocols in fieldbus slaves, which lack communication initiative.

Towards network-on-chip agreement protocols

Demands for functionality enhancements, cost reductions and power savings clearly suggest the introduction of multiand many-core platforms in real-time embedded systems. However, when compared to uni-core platforms, the manycores experience additional problems, namely the lack of scalable coherence mechanisms and the necessity to perform migrations. These problems have to be addressed before such systems can be considered for integration into the realtime embedded domain. We have devised several agreement protocols which solve some of the aforementioned issues. The protocols allow the applications to plan and organise their future executions both temporally and spatially (i.e. when and where the next job will be executed). Decisions can be driven by several factors, e.g. load balancing, energy savings and thermal issues. All presented protocols are analytically described, with the particular emphasis on their respective real-time behaviours and worst-case performance. The underlying assumptions are based on the multi-kernel model and the message-passing paradigm, which constitutes the communication between the interacting instances.

Two protocols without periodicity for the global and preemptive scheduling problem of multi-mode real-time systems upon multiprocessor Platforms

We consider the problem of scheduling a multi-mode real-time system upon identical multiprocessor platforms. Since it is a multi-mode system, the system can change from one mode to another such that the current task set is replaced with a new task set. Ensuring that deadlines are met requires not only that a schedulability test is performed on tasks in each mode but also that (i) a protocol for transitioning from one mode to another is specified and (ii) a schedulability test for each transition is performed. We propose two protocols which ensure that all the expected requirements are met during every transition between every pair of operating modes of the system. Moreover, we prove the correctness of our proposed algorithms by extending the theory about the makespan determination problem.

Highly scalable aggregate computations in cyber-physical systems: physical environment meets communication protocols

In this paper, we focus on large-scale and dense Cyber- Physical Systems, and discuss methods that tightly integrate communication and computing with the underlying physical environment. We present Physical Dynamic Priority Dominance ((PD)2) protocol that exemplifies a key mechanism to devise low time-complexity communication protocols for large-scale networked sensor systems. We show that using this mechanism, one can compute aggregate quantities such as the maximum or minimum of sensor readings in a time-complexity that is equivalent to essentially one message exchange. We also illustrate the use of this mechanism in a more complex task of computing the interpolation of smooth as well as non-smooth sensor data in very low timecomplexity.

Multi-Objective and Financial Portfolio Optimization of Carrier-Sense Multiple Access Protocols with Cooperative Diversity

8th International Workshop on Multiple Access Communications (MACOM2015), Helsinki, Finland.

Energy-efficient MAC protocols for WBANs: Opportunities and challenges

Wireless body area networks (WBANs) are expected to play a significant role in smart healthcare systems. One of the most important attributes of WBANs is to increase network lifetime by introducing novel and low-power techniques on the energy-constrained sensor nodes. Medium access control (MAC) protocols play a significant role in determining the energy consumption in WBANs. Existing MAC protocols are unable to accommodate communication requirements in WBANs. There is a need to develop novel, scalable and reliable MAC protocols that must be able to address all these requirements in a reliable manner. In this special issue, we attracted high quality research and review papers on the recent advances in MAC protocols for WBANs.