title: A Comparison of the BTT and TTF Test-Generation Methods

authors: Legeard, Bruno

subjects: computer science

abstract: This paper compares two methods of generating tests from formal specifications. The Test Template Framework (TTF) method is a framework and set of heuristics for manually generating test sets from a Z specification. The B Testing Tools (BTT) method uses constraint logic programming techniques to generate test sequences from a B specification. We give a concise description of each method, then compare them on an industrial case study, which is a subset of the GSM 11.11 smart card specification.

text: A Comparison of the BTT and TTF Test-Generation Methods This paper compares two methods of generating tests from formal specifications. The Test Template Framework (TTF) method is a framework and set of heuristics for manually generating test sets from a Z specification. The B Testing Tools (BTT) method uses constraint logic programming techniques to generate test sequences from a B specification. We give a concise description of each method, then compare them on an industrial case study, which is a subset of the GSM 11.11 smart card specification.

year: 2002

title: Usefulness of Integrated Reporting Concepts to Investment Decision-making: Empirical Evidence from Taiwan

authors: Hsiao, Pei-Chi

subjects: Integrated reporting

abstract: The purpose of this thesis is to extend the knowledge and understanding of integrated reporting and investment decision-making processes, particularly from a non-Western perspective. A review of extant literature identified a dearth of research on integrated reporting and the investment processes of investors in Taiwan. This study contributes to knowledge by providing a greater insight into the usefulness of integrated reporting concepts to Taiwanese investors. 

This empirical study is exploratory in nature and adopts an interpretivist methodology approach. Pilot tests were conducted prior to the semi-structured interviews with 16 Taiwanese investors. The research sample reflects a wide range of investment specialities and focuses. The data collected were transcribed, open coded and explored in NVivo, and analysed manually for a deeper understanding of the data and to identify themes. Although the sample is small and diverse, participants are often found to have similar perspectives on investment decision-making and integrated reporting. 

The research findings suggest disclosures prepared in accordance with integrated reporting concepts are unlikely to become an essential source of information for Taiwanese investors at present and the near future. None of the participants were aware of integrated reporting or any of its associated developments. The values of Taiwanese investors appear to differ from the values of Western societies, resulting in less demand for non-financial disclosures in Taiwan. Taiwanese investors are primarily focused on financial information and financial value creation. Participants expressed concerns about the practicability and reliability of integrated reporting, but remain welcoming of the idea as it may enhance corporate transparency and provide new information to use in the evaluation of investment targets. However, Taiwanese investors often seek information that is already known, but undisclosed, by corporations. Integrated reporting may generate information that is not directly relevant to investment decision-making. Furthermore, many factors that influence Taiwanese investors are unable to be conveyed through corporate disclosures. Participants also prefer to obtain information from third party sources and direct communication with corporate management over corporate non-financial disclosures.

text: Usefulness of Integrated Reporting Concepts to Investment Decision-making: Empirical Evidence from Taiwan The purpose of this thesis is to extend the knowledge and understanding of integrated reporting and investment decision-making processes, particularly from a non-Western perspective. A review of extant literature identified a dearth of research on integrated reporting and the investment processes of investors in Taiwan. This study contributes to knowledge by providing a greater insight into the usefulness of integrated reporting concepts to Taiwanese investors. 

This empirical study is exploratory in nature and adopts an interpretivist methodology approach. Pilot tests were conducted prior to the semi-structured interviews with 16 Taiwanese investors. The research sample reflects a wide range of investment specialities and focuses. The data collected were transcribed, open coded and explored in NVivo, and analysed manually for a deeper understanding of the data and to identify themes. Although the sample is small and diverse, participants are often found to have similar perspectives on investment decision-making and integrated reporting. 

The research findings suggest disclosures prepared in accordance with integrated reporting concepts are unlikely to become an essential source of information for Taiwanese investors at present and the near future. None of the participants were aware of integrated reporting or any of its associated developments. The values of Taiwanese investors appear to differ from the values of Western societies, resulting in less demand for non-financial disclosures in Taiwan. Taiwanese investors are primarily focused on financial information and financial value creation. Participants expressed concerns about the practicability and reliability of integrated reporting, but remain welcoming of the idea as it may enhance corporate transparency and provide new information to use in the evaluation of investment targets. However, Taiwanese investors often seek information that is already known, but undisclosed, by corporations. Integrated reporting may generate information that is not directly relevant to investment decision-making. Furthermore, many factors that influence Taiwanese investors are unable to be conveyed through corporate disclosures. Participants also prefer to obtain information from third party sources and direct communication with corporate management over corporate non-financial disclosures.

year: 2015

title: The Māori Data Privacy Framework: How useful is it for hapū?

authors: Clark, Vanessa

abstract: This brief is a part of a series, produced for the Tikanga in Technology (TiNT) research programme, that provides a hapū perspective on data sovereignty, data governance, and data privacy. In this brief we focus on the Māori Data Privacy Framework developed by the TiNT team and assess how useful it is for hapū. To do so, we draw on a case study with Ngāti Tiipa, one of the 33 iwi and hapū of the Waikato confederation (Kukutai, Whitehead & Kani, 2022). This brief should be read in conjunction with TiNT Brief #2 Protecting hapū data privacy: A Ngāti Tiipa case study of technology considerations.

text: The Māori Data Privacy Framework: How useful is it for hapū? This brief is a part of a series, produced for the Tikanga in Technology (TiNT) research programme, that provides a hapū perspective on data sovereignty, data governance, and data privacy. In this brief we focus on the Māori Data Privacy Framework developed by the TiNT team and assess how useful it is for hapū. To do so, we draw on a case study with Ngāti Tiipa, one of the 33 iwi and hapū of the Waikato confederation (Kukutai, Whitehead & Kani, 2022). This brief should be read in conjunction with TiNT Brief #2 Protecting hapū data privacy: A Ngāti Tiipa case study of technology considerations.

year: 2025-02-11