This dissertation comprises five essays on advanced digital financial reporting formats, their determinants, and their impact on capital markets. The first chapter leads through the outline of the dissertation, introduces the research context, and provides a framework for the topic of advanced digital reporting formats in research and practice. Chapters two and three analyze the usage and empirical determinants of the voluntary usage of online financial reports (OFR) based on HTML and its impact on the information environment in Europe. In the fourth chapter, the dissertation analyzes the quality of OFR and its corporate governance determinants. Chapter five deals with a literature review on the adoption of XBRL worldwide, its potential impact, and respective influencing factors. The closing chapter comprises a qualitative research study based on semi-structured interviews with experts from large, listed firms as well as auditing and advisory companies in Germany in the context of the mandatory adoption of digital reporting formats and tackles the topics of organizational and processual integration as well as financial reporting and communication considerations.

Ontologies capture the structure, relationships, semantics and other essential meta information of an application. This thesis describes a framework to automate application interoperability by using dynamically generated ontologies. We propose a set of techniques to extract ontologies from data accessible on the Web in the form of semi-structured HTML pages. Ontologies retrieved from similar applications are matched together to create a general ontology describing the application domain. Information retrieval and graph matching techniques are used to match and measure the usefulness of the ontologies created. Matching algorithms are combined together to produce global ontologies based on local ontologies inherently present in Web applications. We present a system called OntoBuilder that allows users to drive the ontology creation process using a userriendly and intuitive interface. We also present experiments for a well-known case of study: car-rental applications. We successfully achieve 90% accuracy on ontology extraction and 70% accuracy for ontology matching.

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Com a ampla utilização da web nos dias atuais e também com o seu crescimento constante, a tarefa de classificação automática de sítios web têm adquirido importância crescente, pois em diversas ocasiões é necessário bloquear o acesso a sítios específicos, como por exemplo no caso do acesso a sítios de conteúdo adulto em escolas elementares e secundárias. Na literatura diferentes trabalhos têm surgido propondo novos métodos de classificação de sítios, com o objetivo de aumentar o índice de páginas corretamente categorizadas. Este trabalho tem por objetivo contribuir com os métodos atuais de classificação através de comparações de quatro aspectos envolvidos no processo de classificação: algoritmos de classificação, dimensionalidade (número de atributos considerados), métricas de avaliação de atributos e seleção de atributos textuais e estruturais presentes nas páginas web. Utiliza-se o modelo vetorial para o tratamento de textos e uma abordagem de aprendizagem de máquina clássica considerando a tarefa de classificação. Diversas métricas são utilizadas para fazer a seleção dos termos mais relevantes, e algoritmos de classificação de diferentes paradigmas são comparados: probabilista (Naıve Bayes), árvores de decisão (C4.5), aprendizado baseado em instâncias (KNN - K vizinhos mais próximos) e Máquinas de Vetores de Suporte (SVM). Os experimentos foram realizados em um conjunto de dados contendo sítios de dois idiomas, Português e Inglês. Os resultados demonstram que é possível obter um classificador com bons índices de acerto utilizando apenas as informações do texto ˆancora dos hyperlinks. Nos experimentos o classificador baseado nessas informações atingiu uma Medida-F de 99.59%. / With the wide use of the web nowadays, also with its constant growth, task of automatic classification of websites has gained increasing importance. In many occasions it is necessary to block access to specific sites, such as in the case of access to adult content sites in elementary and secondary schools. In the literature different studies has appeared proposing new methods for classification of sites, with the goal of increasing the rate of pages correctly categorized. This work aims to contribute to the current methods of classification by comparing four aspects involved in the classification process: classification algorithms, dimensionality (amount of selected attributes), attributes evaluation metrics and selection of textual and structural attributes present in webpages. We use the vector model to treat text and an machine learning classical approach according to the classification task. Several metrics are used to make the selection of the most relevant terms, and classification algorithms from different paradigms are compared: probabilistic (Na¨ıve Bayes), decision tree (C4.5), instance-based learning (KNN - K-Nearest Neighbor) and support vector machine (SVM). The experiments were performed on a dataset containing two languages, English and Portuguese. The results show that it is possible to obtain a classifier with good success indexes using only the information from the anchor text in hyperlinks, in the experiments the classifier based on this information achieved 99.59% F-measure.

Com a ampla utilização da web nos dias atuais e também com o seu crescimento constante, a tarefa de classificação automática de sítios web têm adquirido importância crescente, pois em diversas ocasiões é necessário bloquear o acesso a sítios específicos, como por exemplo no caso do acesso a sítios de conteúdo adulto em escolas elementares e secundárias. Na literatura diferentes trabalhos têm surgido propondo novos métodos de classificação de sítios, com o objetivo de aumentar o índice de páginas corretamente categorizadas. Este trabalho tem por objetivo contribuir com os métodos atuais de classificação através de comparações de quatro aspectos envolvidos no processo de classificação: algoritmos de classificação, dimensionalidade (número de atributos considerados), métricas de avaliação de atributos e seleção de atributos textuais e estruturais presentes nas páginas web. Utiliza-se o modelo vetorial para o tratamento de textos e uma abordagem de aprendizagem de máquina clássica considerando a tarefa de classificação. Diversas métricas são utilizadas para fazer a seleção dos termos mais relevantes, e algoritmos de classificação de diferentes paradigmas são comparados: probabilista (Naıve Bayes), árvores de decisão (C4.5), aprendizado baseado em instâncias (KNN - K vizinhos mais próximos) e Máquinas de Vetores de Suporte (SVM). Os experimentos foram realizados em um conjunto de dados contendo sítios de dois idiomas, Português e Inglês. Os resultados demonstram que é possível obter um classificador com bons índices de acerto utilizando apenas as informações do texto ˆancora dos hyperlinks. Nos experimentos o classificador baseado nessas informações atingiu uma Medida-F de 99.59%. / With the wide use of the web nowadays, also with its constant growth, task of automatic classification of websites has gained increasing importance. In many occasions it is necessary to block access to specific sites, such as in the case of access to adult content sites in elementary and secondary schools. In the literature different studies has appeared proposing new methods for classification of sites, with the goal of increasing the rate of pages correctly categorized. This work aims to contribute to the current methods of classification by comparing four aspects involved in the classification process: classification algorithms, dimensionality (amount of selected attributes), attributes evaluation metrics and selection of textual and structural attributes present in webpages. We use the vector model to treat text and an machine learning classical approach according to the classification task. Several metrics are used to make the selection of the most relevant terms, and classification algorithms from different paradigms are compared: probabilistic (Na¨ıve Bayes), decision tree (C4.5), instance-based learning (KNN - K-Nearest Neighbor) and support vector machine (SVM). The experiments were performed on a dataset containing two languages, English and Portuguese. The results show that it is possible to obtain a classifier with good success indexes using only the information from the anchor text in hyperlinks, in the experiments the classifier based on this information achieved 99.59% F-measure.

[pt] Os recentes avanços em tecnologias de reconhecimento, como fala, toque e gesto, deram origem a uma nova classe de interfaces de usuário que não apenas explora múltiplas modalidades de interação, mas também permite múltiplos usuários interagindo. O desenvolvimento de aplicativos com interações multimodais e multiusuários trazem desafios para a sua especificação e execução. A especificação de uma aplicação multimodal é comumente o foco das pesquisas em interação multimodal, enquanto a especificação de sincronismos audiovisuais geralmente é o foco das pesquisas em multimídia. Nesta tese, com o objetivo de auxiliar a especificação de tais aplicações, buscamos integrar conceitos dessas duas pesquisas e propomos estender linguagens multimídia com entidades de primeira classe para suportar recursos multiusuário e multimodais. Essas entidades foram instanciadas nas linguagens NCL e HTML. Para avaliar nossa abordagem, realizamos uma avaliação com desenvolvedores NCL e HTML para capturar indícios de aceitação das entidades propostas e suas sintaxes nessas linguagens. / [en] Recent advances in recognition technologies, such as speech, touch and gesture, have given rise to a new class of user interfaces that does not only explore multiple modalities but also allows for multiple interacting users. The development of applications with both multimodal and multiuser interactions arise new specification and execution issues. The specification of multimodal application is commonly the focus of multimodal interaction research, while the specification of the synchronization of audiovisual media is usually the focus of multimedia research. In this thesis, aiming to assist the specification of such applications, we propose to integrate concepts from those two research areas and to extend multimedia languages with first-class entities to support multiuser and multimodal features. Those entities were instantiated in NCL and HTML. To evaluate our approach, we performed an evaluation with NCL and HTML developers to capture evidences of their acceptance of the proposed entities and instantiations in those languages.

Denna rapport redogör för implementationen av ett bokningssystem med integrering av Google Calendar API. Uppdraget var främst till för att utvärdera potentialen av ett bokningssystem där Google Calendar användes som scheman för personalen. Projektet skulle även kunna användas som ett grundsystem för att skräddarsy bokningssystem för olika företagsmodeller. Det slutgiltiga systemet blev en hemsida för tidsbokning, ett Web-API för kommunikation med hemsidan, integration av Google Calendar API för att hämta och lägga till tidsbokningar på personalens scheman samt lagring av data i en databas. / This report describes the implementation of a booking system with the integration of Google Calendar API. The objective was primarily to evaluate the potential of a booking system where Google Calendar was used as schedules for staff. The project could also be used as a base system for customizing booking systems for different business models. The final system consisted of a website for making appointments, a Web API for communicating with the website, integration of Google Calendar API to retrieve and add appointments to the schedules of the staff and storing data in a database.

Målet med detta examensarbete har varit att ta fram en applikation föratt publicera kyrkoåret. Appen ska fungera i telefon och pekplatta förandroid. Till det kommer en webbsida som fungerar för datorer ochmobila enheter som inte kör android. Man skall även kunna få framdatan som en PDF (Portable Document Format) fil, XML (ExtensibleMarkup Language) fil och en ICAL (kalender) fil. I denna uppgift ingåräven att ta fram en databasstruktur, objektorienterad design för arbetetsamt val av system och databas. Arbetet har genomförts med hjälp avPHP (Hypertext Preprocessor), MYSQL, CSS (Cascading Style Sheets),etc. Appen och sidan är en användarvänlig sida med bra prestanda ochtydligt resultat för ändamålet det är till för. Jag har kommit fram till att det är svårt att göra en sida som fungerar100% i mobiler och i datorer med olika webbläsare. / The objective with this thesis was to develop an app for android and awebsite that works for computers and mobile devices that are notrunning android, in order to publish the Liturgical year. You should alsobe able to obtain the data as a PDF file, XML file and a calendar file. Thistask includes developing a database structure, object oriented design ofwork and choice of system and form the database layout. The work hasbeen developed with the help of PHP, MYSQL, CSS and so on. The appand the page is a user friendly site with good performance and clearresults for the purpose it brings. I have come to the conclusion that it is difficult to make a page thatworks 100% for mobile phone and computers with different browsers.

A lot of information can be found and extracted from the semantic web in different forms through web scraping, with many techniques emerging throughout time. This thesis is written with the objective to evaluate different web scraping methods in order to develop an automated, performance reliable, easy implemented and solid extraction process. A number of parameters are set to better evaluate and compare consisting techniques. A matrix of desktop tools are examined and two were chosen for evaluation. The evaluation also includes the learning of setting up the scraping process with so called agents. A number of links gets scraped by using the presented techniques with and without executing JavaScript from the web sources. Prototypes with the chosen techniques are presented with Content Grabber as a final solution. The result is a better understanding around the subject along with a cost-effective extraction process consisting of different techniques and methods, where a good understanding around the web sources structure facilitates the data collection. To sum it all up, the result is discussed and presented with regard to chosen parameters. / En hel del information kan bli funnen och extraherad i olika format från den semantiska webben med hjälp av webbskrapning, med många tekniker som uppkommit med tiden. Den här rapporten är skriven med målet att utvärdera olika webbskrapnings metoder för att i sin tur utveckla en automatiserad, prestandasäker, enkelt implementerad och solid extraheringsprocess. Ett antal parametrar är definierade för att utvärdera och jämföra befintliga webbskrapningstekniker. En matris av skrivbords verktyg är utforskade och två är valda för utvärdering. Utvärderingen inkluderar också tillvägagångssättet till att lära sig sätta upp olika webbskrapnings processer med så kallade agenter. Ett nummer av länkar blir skrapade efter data med och utan exekvering av JavaScript från webbsidorna. Prototyper med de utvalda teknikerna testas och presenteras med webbskrapningsverktyget Content Grabber som slutlig lösning. Resultatet utav det hela är en bättre förståelse kring ämnet samt en prisvärd extraheringsprocess bestående utav blandade tekniker och metoder, där en god vetskap kring webbsidornas uppbyggnad underlättar datainsamlingen. Sammanfattningsvis presenteras och diskuteras resultatet med hänsyn till valda parametrar.

Ericssons Business Communication Suite (BCS) är en Unified Communication-lösning, och är avsedd för större företag och teleoperatörer. BCS erbjuder tjänster som snabbmeddelanden, videosamtal, lägga till kontakter i grupper samt grupphantering mm. Syftet med detta projekt var tvåfaldigt; att utveckla och integrera ett program som kan kommunicera med Ericssons BCS, samt att dokumentera denna integration genom de erhållna kunskaperna från utvecklingen. Applikationen utvecklades för Windows Sidebar widget miljön och BCS miljön simulerades med hjälp av flera program och applikationer som tillhandahölls av Ericsson. Det första resultatet är en steg-för-steg integrationsguide, som innehåller installationsintruktioner för BCS-miljön samt riktlinjer för denna integration. Det andra resultatet är en widget som kan söka efter personer på sökmotorn www.eniro.se och utnyttja tjänster som tillhandahålls från BCS, som kontakt-och grupphantering samt videosamtal. Detta projekt visar att en tredjepartsutvecklad applikation kan integreras med BCS, och att tredjepartsutvecklare samt anställda på Ericsson kan använda steg-för-steg integrationsguiden för att sätta upp test- och utvecklingsmiljö för BCS. / Ericsson Business Communication Suite (BCS) is a Unified Communication solution destined for larger companies and telecommunication operators. BCS offers services such as instant messaging, video calls, contact group management and much more. The purpose of this project was twofold; developing and integrating an application that could communicate with Ericsson's Business Communication Suite, but also to document this integration through the knowledge acquired from the development. The application was developed for the Windows Sidebar widget engine and a BCS environment was simulated with the help of several programs and applications provided by Ericsson. The results of the project are a step-by-step integration guide, which contains environment setup as well as integration guidelines, and also a widget application that can search for people on the search engine www.eniro.se and utilize services provided by BCS such as contact and group management and video calls. This project demonstrates that a third party developed application can be integrated with Ericsson BCS, and that third party developers and people at Ericsson can use the step-by-step integration guide to easily setup the necessary BCS test environments.