scholarly journals Model Consistency for Distributed Collaborative Modeling

Author(s):  
Gerson Sunyé
Proceedings ◽  
2019 ◽  
Vol 31 (1) ◽  
pp. 21
Author(s):  
Yoel Arroyo ◽  
Ana I. Molina ◽  
Miguel A. Redondo ◽  
Jesús Gallardo ◽  
Carmen Lacave

The design and creation of groupware tools is a complex task that usually requires the participation of different stakeholders (software engineers, designers, etc.), either working at the same time or collaborating asynchronously. This paper describes an innovative model-driven development process to support the collaborative modeling of group learning applications, as well as the Computer Aided Software Engineering (CASE) tool that technologically supports it, the Learning Collaborative Interactive Applications Tool (Learn-CIAT) graphical editor. In its development, we applied technologies integrated within the Eclipse platform. The processes and tools described in this paper supply an important contribution to systematize the design and development of these kinds of applications.


Structures ◽  
2021 ◽  
Vol 29 ◽  
pp. 1967-1978
Author(s):  
Xue-Qin Li ◽  
Guang-Chen Bai ◽  
Lu-Kai Song ◽  
Jie Wen

1988 ◽  
Vol 9 (2-3) ◽  
pp. 9-21
Author(s):  
Dhanesh Samarasan

2021 ◽  
Author(s):  
Vivian W. Fang ◽  
Michael Iselin ◽  
Gaoqing Zhang

This paper studies financial statement consistency — the purported means to comparability — from an information perspective. We model consistency as firms’ required propensity to apply common accounting methods to individual transactions and show that consistency creates information spillover through correlated measurements (“spillover channel”) while potentially reducing the informativeness of one’s own report (“standalone channel”). The model generates two central predictions. First, optimal consistency decreases with a transaction’s fundamental correlation as high correlation diminishes information gains via the spillover channel. Second, optimal consistency decreases with a transaction’s fundamental volatility as high volatility exacerbates information losses via the standalone channel. Empirical evidence supports both predictions. Overall, this paper contributes a framework for studying comparability and draws useful policy implications. This paper was accepted by Brian Bushee, accounting.


Sign in / Sign up

Export Citation Format

Share Document