This paper presents COMPTOOLS, an application suite for the development and documentation of syntax and lexical analyzers. There is a large number of such tools available. However, the researchers believe that COMPTOOLS introduces interesting features. The COMPGEN application minimally supports LL(1) grammars. For non-LL(1) grammars, it still generates a parser where the developer may explicitly determine how ambiguous categories may be handled. The separation of code and grammar makes it easier to move from one language to the next. The LEXGEN introduces new ways to handle conflicting symbols by introducing the notion of super-token.
Risk management has received a lot of attention in the financial literature. This paper investigates the determinants of the risk management decision for an original dataset of North American gold mining firms. The authors propose explanations based on the firms financial characteristics, managerial risk aversion and internal corporate governance mechanisms. A theoretical model is developed in which the debt and the hedging decisions are made simultaneously. This model suggests that more hedging does not always lead to higher debt capacity when the firm holds a standard debt contract, while hedging is an increasing function of the firms financial distress costs.