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Let us take a deeper look at to what causes binary breaks and why they occur. As an example, component X (a DLL or a collection of DLLs) presents version 1.0 of an interface to its clients. Client Y version 1.0 is built using X version 1.0. In the next release component X presents a new interface, version 2.0. The question is whether the X version 2.0 is compatible with X version 1.0, i.e. does Y version 1.0 run using interface X version 2.0 or not From Y s point of view, the X s interface consists of: Header le(s): used by Y at compile time contains X s class and function declarations as well as inline function de nitions de nes X s set of exported functions (those with IMPORT_C) Import Library (X.lib): used by Y at link time contains a list of all functions exported by X Exports table (contained in X.dll): used by Y at run time contains addresses of all functions exported by X The behaviour of X s exported functions: used by Y at run time implemented in X.dll

The simplest one is referred to as panic mode skipping the source until some synchronizing token is found that can be the start of a new major construct de nition or statement So, a synchronizing token is a token not-tobe-missed Panic mode is used by recursive descent parsers and LL(1) parsers For example, if the following erroneous Pascal code is parsed: type t = *integer; var v: t; the parser detects the wrong symbol * Such bug can be made by a programmer who switched from C to Pascal: The * symbol denotes the pointer type in C; in Pascal, on the contrary, the symbol is used to denote pointer types.

Bamberg, G nter, and Franz Baur (1991) Statistik, Seventh Edition, Munich: Oldenbourg Bamberg, G nter, and Adolf G Coenenberg (1992) Betriebswirtschaftliche Entscheidungslehre, Seventh Edition, Munich: Vahlen Bangia, Anil, Francis X Diebold, Til Schuermann, and John D Stroughair (1999) Modeling Liquidity Risk, with Implications for Traditional Market Risk Measurement and Management, working paper 99-06, The Wharton School, Financial Institutions Center, University of Pennsylvania, December 1998 Basak, Suleyman, and Alexander Shapiro (1999) Value-at-Risk Based Risk Management: Optimal Policies and Asset Prices, working paper, June 1999 Basle Committee on Banking Supervision (1988) International Convergence of Capital Measurement and Capital Standards, available at wwwbisorg, July 1988 Basle Committee on Banking Supervision (1998) Operational Risk Management, Basle, available at wwwbisorg, September 1998 Basle Committee on Banking Supervision (1999) A New Capital Adequacy Framework, available at wwwbisorg, June 1999.

Basle Committee on Banking Supervision (2001) Overview of The New Basel Capital Accord Consultative Document, available at wwwbisorg, January 2001 Beeck, Helmut, Lutz Johanning, and Bernd Rudolph (1997) Value-at-RiskLimitstrukturen zur Steuerung und Begrenzung von Marktrisiken im Aktienbereich, CFS working paper 97/02 Benninga, Simon, and Oded Sarig (1998) Bank Valuation, working paper, New York Institute of Finance, July 1998 Berger, Allen N, and SM Davies (1994) The Information Content of Bank Examinations, Board of Governors of the Federal Reserve Finance and Economics Discussion Series (FEDS) Paper 94-20, July 1994 Berger, Allen N, Richard J Herring, and Giorgio P Szeg (1995a) The Role of Capital in Financial Institutions, working paper 95-01, Financial Institutions Center, The Wharton School, University of Pennsylvania Berger, Allen N, Richard J Herring, and Giorgio P.

A top-down LL or recursive descent parser whose error recovery mechanism is based on panic mode will issue an error message on invalid syntax of the type in the type de nition, and skip the input tokens until the var keyword (that starts the variable de nition part) The var keyword should be included into the set of synchronizing tokens The above will be an acceptable error recovery measure for such kind of syntax errors but is not suitable for all kinds of those, as we ll see below A more subtle technique is phrase-level recovery Its purpose is to recover up to the end of the nearest syntax phrase expression, statement, de nition, or declaration For this purpose, one of the following recovery actions can be undertaken insertion, deletion, or changing a token or several neighbor tokens.

of fluctuating fixed expenses or volumes, the average driver rate can be used. The average driver rate is calculated by dividing the total costs for all periods by the total quantity for all periods. Doing this results in the same driver rate for each of the periods. The average driver rate can be used only for the calculation of planned driver rates. Exhibit 5.14 illustrates the impact of the average rate being used compared to the period driver rate. The results show that using an average rate may cause planned over-underabsorption as more of the fixed costs are pulled in the