956 resultados para Corporations -- Auditing -- Handbooks, manuals, etc


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Fil: Cragnulini, Franco Emmanuel. Universidad Nacional de La Plata. Facultad de Humanidades y Ciencias de la Educación; Argentina.

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Fil: Cragnulini, Franco Emmanuel. Universidad Nacional de La Plata. Facultad de Humanidades y Ciencias de la Educación; Argentina.

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entworfen und gezeichnet von F. C. Klimsch

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The Myanmar economy has not been deeply integrated into East Asia’s production and distribution networks, despite its location advantages and notably abundant, reasonably well-educated, cheap labor force. Underdeveloped infrastructure, logistics in particular, and an unfavorable business and investment environment hinder it from participating in such networks in East Asia. Service link costs, for connecting production sites in Myanmar and other remote fragmented production blocks or markets, have not fallen sufficiently low to enable firms, including multi-national corporations to reduce total costs, and so the Myanmar economy has failed to attract foreign direct investments. Border industry offers a solution. The Myanmar economy can be connected to the regional and global economy through its borders with neighboring countries, Thailand in particular, which already have logistic hubs such as deep-sea ports, airports and trunk roads. This paper examines the source of competitiveness of border industry by considering an example of the garment industry located in the Myanmar-Thai border area. Based on such analysis, we recognize the prospects of border industry and propose some policy measures to promote this on Myanmar soil.

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This study employs confidential affiliate-level panel data to improve measures of foreign affiliate activities of Japanese firms in manufacturing sectors. Combining existing data on U.S. MNCs with the Japanese data, we illustrate the pattern and determinant of their foreign affiliate sales by destination market across countries and industries for the period 1989-2005. Among our results, Japanese and U.S. MNCs are similar in the substantial growth of their foreign affiliate sales and the importance of sales to local markets. However, Japanese MNCs are distinctive from U.S. MNCs in that Japanese affiliate sales in Asia were prominently higher in host markets with lower educational attainment.

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Land value bears significant weight in house prices in historical town centers. An essential aim for regulating the mortgage market, particularly in the financial and property crisis that countries such as Spain are undergoing, is to have at hand objective procedures for its valuation, whatever the conditions (location, construction, planning). Of all the factors contributing to house price make-up, the land is the only one whose value does not depend on acquisition cost, but rather on the location-time binomial. That is to say, the specific circumstances at that point and at the exact moment of valuation. For this reason, the most commonly applied procedure for land valuation in town centers is the use of the residual method: once the selling price of new housing in a district is known, the other necessary costs and expenses of development are deducted, including those of building and the developer’s profit. The value left is that of the land. To apply these procedures it is vital to have figures such as building costs, technical fees, tax costs, etc. But, above all, it is essential to obtain the selling price of the new housing. This is not always feasible, on account of the lack of newbuild development in this location. This shortage of information occurs in historical town cities, where urban renewal is slight due to the heritage-protection policies, and where, nevertheless there is substantial activity in the secondary market. In these circumstances, as an alternative for land valuation in consolidated urban areas, we have the adaptation of the residual method to the particular characteristics of the secondary market. To these ends, there is the proposal for the appreciation of the dwelling which follows, in a backwards direction, the application of traditional depreciation methods proposed by the various valuation manuals and guidelines. The reliability of the results obtained is analyzed by contrasting it with published figures for newly-built properties, according to different rules applied in administrative appraisals in Spain and the incidence of an eventual correction due to conservation state.

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We describe lpdoc, a tool which generates documentation manuals automatically from one or more logic program source files, written in Ciao, ISO-Prolog, and other (C)LP languages. It is particularly useful for documenting library modules, for which it automatically generates a rich description of the module interface. However, it can also be used quite successfully to document full applications. A fundamental advantage of using lpdoc is that it helps maintaining a true correspondence between the program and its documentation, and also identifying precisely to what versión of the program a given printed manual corresponds. The quality of the documentation generated can be greatly enhanced by including within the program text assertions (declarations with types, modes, etc. ...) for the predicates in the program, and machine-readable comments. One of the main novelties of lpdoc is that these assertions and comments are written using the Ciao system asseriion language, which is also the language of communication between the compiler and the user and between the components of the compiler. This allows a significant synergy among specification, debugging, documentation, optimization, etc. A simple compatibility library allows conventional (C)LP systems to ignore these assertions and comments and treat normally programs documented in this way. The documentation can be generated interactively from emacs or from the command line, in many formats including texinfo, dvi, ps, pdf, info, ascii, html/css, Unix nroff/man, Windows help, etc., and can include bibliographic citations and images, lpdoc can also genérate "man" pages (Unix man page format), nicely formatted plain ASCII "readme" files, installation scripts useful when the manuals are included in software distributions, brief descriptions in html/css or info formats suitable for inclusión in on-line Índices of manuals, and even complete WWW and info sites containing on-line catalogs of documents and software distributions. The lpdoc manual, all other Ciao system manuals, and parts of this paper are generated by lpdoc.

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We describe lpdoc, a tool which generates documentation manuals automatically from one or more logic program source files, written in ISO-Prolog, Ciao, and other (C)LP languages. It is particularly useful for documenting library modules, for which it automatically generates a rich description of the module interface. However, it can also be used quite successfully to document full applications. A fundamental advantage of using lpdoc is that it helps maintaining a true correspondence between the program and its documentation, and also identifying precisely to what version of the program a given printed manual corresponds. The quality of the documentation generated can be greatly enhanced by including within the program text assertions (declarations with types, modes, etc.) for the predicates in the program, and machine-readable comments. One of the main novelties of lpdoc is that these assertions and comments are written using the Ciao system assertion language, which is also the language of communication between the compiler and the user and between the components of the compiler. This allows a significant synergy among specification, documentation, optimization, etc. A simple compatibility library allows conventional (C)LP systems to ignore these assertions and comments and treat normally programs documented in this way. The documentation can be generated in many formats including texinfo, dvi, ps, pdf, info, html/css, Unix nroff/man, Windows help, etc., and can include bibliographic citations and images. lpdoc can also generate “man” pages (Unix man page format), nicely formatted plain ascii “readme” files, installation scripts useful when the manuals are included in software distributions, brief descriptions in html/css or info formats suitable for inclusion in on-line indices of manuals, and even complete WWW and info sites containing on-line catalogs of documents and software distributions. The lpdoc manual, all other Ciao system manuals, and parts of this paper are generated by lpdoc.

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We describe lpdoc, a tool which generates documentation manuals automatically from one or more logic program source files, written in ISO-Prolog, Ciao, and other (C)LP languages. It is particularly useful for documenting library modules, for which it automatically generates a rich description of the module interface. However, it can also be used quite successfully to document full applications. The documentation can be generated in many formats including t e x i n f o, dvi, ps, pdf, inf o, html/css, Unix nrof f/man, Windows help, etc., and can include bibliographic citations and images, lpdoc can also genérate "man" pages (Unix man page format), nicely formatted plain ascii "readme" files, installation scripts useful when the manuals are included in software distributions, brief descriptions in html/css or inf o formats suitable for inclusión in on-line Índices of manuals, and even complete WWW and inf o sites containing on-line catalogs of documents and software distributions. A fundamental advantage of using lpdoc is that it helps maintaining a true correspondence between the program and its documentation, and also identifying precisely to what versión of the program a given printed manual corresponds. The quality of the documentation generated can be greatly enhanced by including within the program text assertions (declarations with types, modes, etc. ...) for the predicates in the program, and machine-readable comments. These assertions and comments are written using the Ciao system assertion language. A simple compatibility library allows conventional (C)LP systems to ignore these assertions and comments and treat normally programs documented in this way. The lpdoc manual, all other Ciao system manuals, and most of this paper, are generated by lpdoc.

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Ciao is a public domain, next generation multi-paradigm programming environment with a unique set of features: Ciao offers a complete Prolog system, supporting ISO-Prolog, but its novel modular design allows both restricting and extending the language. As a result, it allows working with fully declarative subsets of Prolog and also to extend these subsets (or ISO-Prolog) both syntactically and semantically. Most importantly, these restrictions and extensions can be activated separately on each program module so that several extensions can coexist in the same application for different modules. Ciao also supports (through such extensions) programming with functions, higher-order (with predicate abstractions), constraints, and objects, as well as feature terms (records), persistence, several control rules (breadth-first search, iterative deepening, ...), concurrency (threads/engines), a good base for distributed execution (agents), and parallel execution. Libraries also support WWW programming, sockets, external interfaces (C, Java, TclTk, relational databases, etc.), etc. Ciao offers support for programming in the large with a robust module/object system, module-based separate/incremental compilation (automatically -no need for makefiles), an assertion language for declaring (optional) program properties (including types and modes, but also determinacy, non-failure, cost, etc.), automatic static inference and static/dynamic checking of such assertions, etc. Ciao also offers support for programming in the small producing small executables (including only those builtins used by the program) and support for writing scripts in Prolog. The Ciao programming environment includes a classical top-level and a rich emacs interface with an embeddable source-level debugger and a number of execution visualization tools. The Ciao compiler (which can be run outside the top level shell) generates several forms of architecture-independent and stand-alone executables, which run with speed, efficiency and executable size which are very competive with other commercial and academic Prolog/CLP systems. Library modules can be compiled into compact bytecode or C source files, and linked statically, dynamically, or autoloaded. The novel modular design of Ciao enables, in addition to modular program development, effective global program analysis and static debugging and optimization via source to source program transformation. These tasks are performed by the Ciao preprocessor ( ciaopp, distributed separately). The Ciao programming environment also includes lpdoc, an automatic documentation generator for LP/CLP programs. It processes Prolog files adorned with (Ciao) assertions and machine-readable comments and generates manuals in many formats including postscript, pdf, texinfo, info, HTML, man, etc. , as well as on-line help, ascii README files, entries for indices of manuals (info, WWW, ...), and maintains WWW distribution sites.

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Lpdoc is an automatic program documentation generator for (C)LP systems. Lpdoc generates a reference manual automatically from one or more source files for a logic program (including ISO-Prolog, Ciao, many CLP systems, ...). It is particularly useful for documenting library modules, for which it automatically generates a description of the module interface. However, lpdoc can also be used quite successfully to document full applications and to generate nicely formatted plain ascii "readme" files. A fundamental advantage of using lpdoc to document programs is that it is much easier to maintain a true correspondence between the program and its documentation, and to identify precisely to what version of the program a given printed manual corresponds. The quality of the documentation generated can be greatly enhanced by including within the program text: • assertions (types, modes, etc. ...) for the predicates in the program, and • machine-readable comments (in the "literate programming" style). The assertions and comments included in the source file need to be written using the Ciao system assertion language. A simple compatibility library is available to make traditional (constraint) logic programming systems ignore these assertions and comments allowing normal treatment of programs documented in this way. The documentation is currently generated in HTML or texinf o format. From the texinf o output, printed and on-line manuals in several formats (dvi, ps, info, etc.) can be easily generated automatically, using publicly available tools, lpdoc can also generate 'man' pages (Unix man page format) as well as brief descriptions in html or emacs info formats suitable for inclusion in an on-line index of applications. In particular, lpdoc can create and maintain fully automatically WWW and info sites containing on-line versions of the documents it produces. The lpdoc manual (and the Ciao system manuals) are generated by lpdoc. Lpdoc is distributed under the GNU general public license. Note: lpdoc is fully supported on Linux, Mac OS X, and other Un*x-like systems. Due to the use of several Un*x-related utilities, some documentation back-ends may require Cygwin under Win32. This documentation corresponds to version 3.0 (2011/7/7, 16:33:15 CEST).

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Ejemp. sin port