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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
191

USE OF VISUALIZATION IN DIGITAL FINANCIAL REPORTING: THE EFFECT OF SPARKLINE

Meharia, Priyanka 01 January 2012 (has links)
Information visualization (InfoViz) is an essential component of decision support systems (DSS). Sparklines is a visualization tool. This study examines if Sparklines in digital financial reports aids novice investors and if so under what circumstances? Does it enhances decision-making performance and facilitates effective decision-making experience? Additionally, does it lowers decision making effort; reduces dilution effect from non-relevant data in financial reports and mitigates recency bias in using digital financial reports? The hypothesis is guided by the theory of Proximity Compatibility Principle and the Theory of Cognitive Fit. The research methodology for this study is a repeated measure, controlled laboratory based experiment. A pilot test was conducted in with a sample of forty undergraduate students from Gatton College of Business and Economics. The sample size for this study was 275 subjects. The result revealed that there was significant effect of sparklines on decision making performance and it provides an incremental value over a tabular format. Sparklines makes an important contribution towards mitigating recency bias. The results also suggested that the irrelevant information cue in the shareholder’s report were not able to weaken the impact of relevant information in the audited financial data reported using sparklines. Sparklines increased the attention of the readers to the tables. Subjects performed the integrative tasks and spatial better when using Sparklines. For tasks such as symbolic tasks, Sparkline does not necessarily improve decision performance. It was also found out that decision makers experience greater satisfaction when using sparklines. The overall cognitive load experienced by subjects was lower using sparklines when task demands are high (such as in a bankruptcy prediction task). Interestingly, the results indicate that there is no significant effect of sparkline on decision confidence and time. In conclusion, recall of facts and pattern among subjects was found superior with use of sparkline. This study provides an empirical and justifiable basis for policy makers to make explicit recommendations about use of novel graphics such as sparkline in digital financial reports. Limitations of this study are noted.
192

Att uppmärksamma och stödja barn till patienter inom beroendepsykiatrin : En kvalitativ intervjustudie

Gustafsson, Sofie, Molin, Maria January 2016 (has links)
Bakgrund: Personal inom hälso- och sjukvården ska “beakta ett barns behov av information, råd och stöd” när ett barns förälder eller annan vuxen i barnets närhet lider av eller drabbas av sjukdom, skada, beroende eller vid dödsfall. Barn i familjer där minst en förälder har ett missbruk eller beroende löper större risk att utsättas för fysiskt och psykiskt våld. Barn som växer upp under sådana förhållanden löper även en ökad risk att själva utveckla beroendeproblematik. Information och stöd kan vara avgörande för deras framtida hälsa. Syfte: Att undersöka vilken kunskap och vilka erfarenheter sjuksköterskor verksamma inom beroendepsykiatrin har av att uppmärksamma om det finns barn i patientens närhet som är i behov av information och stöd, samt vilka hindrande respektive främjande faktorer som finns för att kunna tillgodose detta behov. Metod: Sex sjuksköterskor deltog i individuella intervjuer. Intervjuerna analyserades med manifest innehållsanalys. Resultat: Samtliga respondenter uppgav att de alltid tillfrågar sina patienter om det finns barn i deras närhet. De främjande faktorer som har framkommit är att det hos sjuksköterskorna fanns en vilja till förbättring och utveckling i verksamheten samt att barnen uppmärksammas. De hindrande faktorerna beskrivs vara miljön inom beroendepsykiatrin, sjuksköterskornas utbildningsläge, olika rädslor samt viss tidsbrist. Slutsats: Om en strukturerad handlingsplan för att stödja och informera barnen fanns att tillgå skulle detta tillsammans med det engagemang som redan finns hos sjuksköterskorna kunna leda till ett förbättrat stöd till de barn som lever tillsammans med en vuxen med missbruksproblematik. / Background: Staff within the Swedish health care should “consider a child’s need of information, advice and support when the child’s parent or other adult in the child’s vicinity suffers from illness, injury, addiction or death”. Children in families where one parent suffers from substance addiction or abuse are at greater risk of being exposed to physical and psychological violence. Children who grow up under those circumstances are also at greater risk of developing addiction problems. Information and support may be vital for their future quality of life. Aim: To examine the knowledge and experiences nurses working in the field of addicition psychiatry have regarding inquiring about whether there are children close to their patient who are in need of information, support, and also what impeding and promoting factors they experience in regards to providing that information and support to the child. Methods: Six nurses participated in individual interviews. The interview results was analyzed using a manifest content analysis. Results: All of the nurses said that they always ask their patients if they have children among them. The promoting factors are their will to improve and development of the business and that they pay attention to the children. The impeding factors are described as the environment within the psychiatry, the nurses education, different fears and a lack of time. Conclusions: If a structured plan to support and inform the children were available, together with the commitment the nurses have expressed, could lead to an improved support for children living with an adult with substance abuse problems.
193

Computerised analysis of fetal heart rate

Xu, Liang January 2014 (has links)
This thesis presents a comprehensive work on computerised analysis of fetal heart rate (FHR) features, including feature extraction, feature selection, analysis of influencing factors and setting up/validation of a computerised decision support system. Firstly, a novel feature – pattern readjustment – was extracted and tested. Clinical data were used to train a Support Vector Machine (SVM) to detect pattern readjustment. Then, the association of pattern readjustment and adverse labour outcome was investigated. The validation results with clinical experts show that the pattern readjustment can be accurately detected, while the study on labour outcome shows that the feature is related to fetal acidemia at birth. Secondly, Genetic Algorithms were employed as a feature selection method to select a best subset of FHR features and to use them to predict fetal acidemia with linear and nonlinear SVM. The diagnostic power of the classifier output using selected features was tested on the total set of 7,568 cases. As the classifier output increases, there is a consistent increase of the risk of fetal acidemia. Thirdly, an important influencing factor on FHR features - signal loss – was investigated. A bivariate model was built to estimate error based on signal loss. Validation results show that the bivariate model can accurately predict the error generated by signal loss. The influence of signal loss on labour outcome classification was also investigated. Finally, a computerised decision support system to estimate the risk of fetal acidemia was set up based on the above studies. The system was validated using new retrospective data. Validation results show that the system is capable of predicting adverse labour outcome and providing timely decision support. It is the first time an intrapartum computerised FHR decision support system has been built and validated on this size of dataset. With further improvements, such a system could be implemented clinically in the long term.
194

Návrh koncepce financování sportu v ČR / Concept suggestion of sport funding in the czech republic

Bříza, Matouš January 2017 (has links)
Objectives: The main aim of this work is to evaluate the current system of sports financing from public sources in the Czech Republic. Based on this analysis, analysis of sports funding system from public budgets in selected EU countries try to create a new system of financing sport that is stable, systematic, transparent, efficient, and sustainable development. Methods: The work used the method of analysis and comparative. Analysis method was applied when examining the current financing system in the Czech Republic and in selected foreign countries. The method of comparison was then used to compare the information gathered from various funding schemes. Results: The results suggest that the sports sector in the Czech Republic is deeply underfunded, despite what economic and social benefits of each sport brings. In order to improve the current system are proposed partial measures, aimed at long-term support for the concept of the sport in the country. Partial proposals based on an analysis of the financing of sport in the Czech Republic and the subsequent comparison with selected systems in selected EU countries. Key words: public expenditures, financing of sport, institucionalizace, system of funding
195

Création de nouvelles connaissances décisionnelles pour une organisation via ses ressources sociales et documentaires / Creation of new decisional knowledge for an organization by analysing its social and documentary resources

Deparis, Etienne 19 December 2013 (has links)
L'aide à la décision se fonde sur l'observation d'un environnement évolutif dont on scrute les évènements. Ces évènements peuvent être de différentes natures, dont les connexions qui peuvent se créer au sein d'un réseau d'acteurs. L'observation des bases documentaires ne semble plus suffisante pour nourrir l'aide à la décision. En effet, les nouveaux outils de communication et de collaboration, dont l'usage se répand rapidement au sein des organisations, sont sources de nouvelles formes d'informations peu ou mal utilisées par les systèmes actuels d'aide à la décision des organisations. L'objectif de la thèse est de concevoir une plate-forme (modélisation et développement) pour les organisations permettant à leurs membres de bénéficier de médias sociaux et à leurs décideurs de bénéficier d'outils d'aide à la décision prenant en compte tous les types de ressources circulant sur cette plate-forme. / Decision support is partly based on the observation of a dynamic and mutating environment (Situation Awareness). The events of such environments can be of different types, including new relations created within a network of actors. We think classical documentary databases are no longer sufficient to serve situation awarness. The quick spread and adoption of new communication and collaboration tools in organizations, bring new kind of information, like the social network of the organization, which are currently not or badly taken in account by organizational decision support systems. The aim of this thesis is to design a platform, which provides to organizations both the social media to help their members to collaborate and the decision tools, which take into account all types of information exchanged in the platform.
196

Contabilidade gerencial: um estudo sobre a contribuição do Balanced Scorecard. / Managerial accounting: a study on the contribution of Balanced Scorecard.

Costa, Ana Paula Paulino da 23 May 2001 (has links)
A dissertação argumenta que, contrariamente ao afirmado por alguns autores, o Balanced Scorecard não é simples repetição de conhecimentos já estabelecidos. Apoiado em critérios extraídos de textos escritos pelos Profs. Fernando Henrique Cardoso e Sérgio de Iudícibus, afirma que o Balanced Scorecard é uma contribuição original à literatura de contabilidade gerencial, não porque trata de temas nunca antes tratados mas porque repensa temas antigos, chamando a atenção para pontos que estavam esquecidos ou mal compreendidos, mostrando a vinculação entre pontos vitais que não estavam claramente articulados. O Balanced Scorecard mostra como esses conhecimentos estabelecidos podem ser aplicados aos tempos modernos, para atender às exigências impostas pelo ambiente mais competitivo para as empresas. O Balanced Scorecard, consequentemente, aumenta a compreensão do tema "vinculação entre estratégia e operação". A decodificação de temas complexos num particular arranjo, facilitando a integração entre firmas de software e firmas de consultoria, num ambiente ansioso por novas ferramentas gerencias, associadas a subestimação das dificuldades para implantação, para se estabelecer um padrão adequado de medidas e para a vinculação com o sistema de recompensas, levaram a que o Balanced Scorecard tenha virado um modismo. Os problemas com o ensino de contabilidade, apontados por Wickhan Skinner e por David Allen e a falta de uma teoria geral, apontada por por John Kay, ajudam a a entender a vinculação entre a contribuição de Kaplan & Norton e sua vulgarização. / This dissertation argues that the Balanced Scorecard is not a simple reproduction of established knowledge, although some authors have assured the opposite. Rested on criteria extracted from texts written by Profs. Fernando Henrique Cardoso and Sérgio de Iudícibus, this dissertation supports that the Balanced Scorecard is an original contribution to the management accounting literature, not in function of dealing with new issues, but in function of rethinking old knowledge, stressing points that were forgotten or misunderstood, and making explicit the linkages among vital points that were not clear articulated in literature. The Balanced Scorecard indicates how this established knowledge can be applied in nowadays to support/fill the requirements of a more competitive environment faced by companies. The Balanced Scorecard, in consequence, increases the understanding of the theme "linking strategy to action". The translation of complex themes in a particular arrangement, which facilitated the integration of software and consulting firms, in an environment anxious for new managerial tools, added to the fact that the difficulties to define an adequate standard of measurements, to implement the Balanced Scorecard and to link it to the reward system were underestimated, lead it to become a fad. Problems in teaching accounting pointed out by Wickhan Skinner and by David Allen and the lack of a general theory, pointed out by John Kay, are insights that can help to understand the linkage between the Kaplan & Norton contribution and its vulgarization.
197

Modelo de decisão para o planejamento da movimentação de contêineres vazios. / A decision support system for the planning of empty containers repositioning.

Zambuzi, Nathalia de Castro 23 April 2010 (has links)
O presente trabalho trata do planejamento da movimentação de contêineres vazios ao longo de um conjunto de portos, buscando o balanceamento entre as demandas e ofertas dos mesmos em todos os portos ao menor custo, e considerando as restrições de capacidade de transporte dos modais envolvidos. Para isso será adotado um modelo de fluxo em rede multi-produto para representar o sistema de movimentação de contêineres vazios e que servirá de base para o desenvolvimento de uma formulação matemática, a qual, implementada através de uma ferramenta computacional de otimização, determina os fluxos de vazios no sistema. A verificação do modelo proposto deu-se através de testes em problemas reduzidos de movimentação de vazios, assim como em um problema cujos resultados foram publicados na literatura. Os resultados sugeriram a adequabilidade e confiabilidade do modelo proposto que pode, então, ser aplicado a um problema real da empresa de navegação Hamburg Süd, tendo seus resultados comparados aos resultados fornecidos pela mesma. / This dissertation deals with the empty containers movement planning throughout a set of ports, aiming the balancing between the demands and supplies in all the ports at minimal cost, and considering the capacity constraints of the transport modes considered. A multi-commodity network flow model will be adopted to represent the empty containers movement system. This model supports the development of a mathematical formulation which, through a computational optimization tool, determines the flows of empty containers throughout the system. The verification of the proposed model was given through tests in reduced problems, as well as in a problem which results had already been published in literature. The results had suggested the adequateness and trustworthiness of the proposed model, which could, then, be applied to a real problem of the navigation company Hamburg Süd, and the results could be compared with the ones given by the company.
198

Uma investigação sobre o relacionamento entre planejamento estratégico e sistemas de apoio à decisão / An investigation about the relationship between strategic planning and decision support system

Aquaroni, Luciana Maura 04 December 2001 (has links)
Atualmente as empresas estão testando continuamente sua capacidade de criação e investimentos que estão se tornando cada vez mais altos, como forma de se ajustarem às novas situações do mercado. Isto leva às organizações a necessidade de disporem seus recursos em novas tecnologias sempre voltadas às inovações, pois a competição entre as empresas está cada dia mais acirrada. Para uma organização alcançar seu espaço no mercado, um dos principais recursos que esta necessita, é a criação e uso de um bom planejamento estratégico organizacional. Com um plano estratégico, a empresa tem condições de criar um ambiente de mudanças quando necessário, obtendo de forma simples, uma visão mais segura de seu futuro e auxiliando o processo de tomada de decisão, onde normalmente estas decisões são tomadas baseando-se em comparações e tendências, sendo importante à realização de análises em diversas dimensões do negócio a fim de realizar planejamentos com base nos dados disponíveis pelos sistemas da organização. Neste caso, é possível relacionar que o planejamento estratégico empresarial estando consistente com os sistemas de informação da empresa, pode contribuir para o processo de tomada de decisão organizacional, auxiliado pelos sistemas de apoio à decisão, que são os responsáveis por oferecer as informações estratégicas da empresa, pré-definidas em um bom plano estratégico e apresentá-lo de maneira eficiente e fácil compreensão à alta administração permitindo a escolha da melhor alternativa para o sucesso de sua empresa. O presente trabalho tem como objetivo mostrar o relacionamento entre o planejamento estratégico e os sistemas de apoio à decisão, de modo a apresentar o que é necessário para que todo esse processo gere os melhores resultados a tomada de decisão organizacional. / Now the companies are testing its creation capacity and investments that are becoming more and more high continually, as form of if they adjust to the new situations of the market. This takes to the organizations the need of its dispose resources in new technologies, always returned to the innovations, because the competition among the companies is every more intransigent day. For an organization to reach its space in the market, one of the main resources that this needs, it is the creation and use of a good organizational Strategic Planning. With a strategic plan, the company has conditions of creating an atmosphere of changes when necessary, obtaining in a simpIe way, a safer vision of its future and aiding the process of taking of decision, where these decisions are usually taken basing on comparisons and tendencies, being important the accomplishment of anaIyses in severaI dimensions of the business of the company. For that, it becomes necessary the construction of a business model in order to accomplish planning with base in the available data for the systems of the organization. In this case, it is possible to relate that the managerial Strategic Planning being consistent with the information systems of the company, it can contribute to the process of taking of decision organizational, aided by the Decision Support Systems, that they are the responsible for to offer the strategic information of the cornpany defined in a good strategic plan and to present them of efficient way and easy understanding to the high administration allowing the choice of the best alternative for the success of its company. The present work has as objective to show the relationship between the Strategic Planning and the Decision Support Systems, in way to present what is necessary so that this whole process generates the best results the taking of decision organizational.
199

A programação econômica para a manufatura do pescado de origem extrativista como estratégia competitiva. / The economic programming for the manufacture of the origin extractivist fishing as competitive strategy.

Schroeder, Ivanir 11 August 2008 (has links)
O setor pesqueiro brasileiro é representativo e pode contribuir ainda mais com a expansão da riqueza, porém enfrenta muitos desafios. Na revisão da literatura foram encontradas poucas pesquisas relacionadas à gestão econômica de empresas que manufaturam o pescado. As pesquisas encontradas se limitaram a explorar e descrever os problemas da atividade pesqueira no Brasil. Assim, este estudo buscou responder ao seguinte problema de pesquisa: como projetar a lucratividade da operação da manufatura do pescado de origem extrativista, diante das incertezas no fornecimento de matéria-prima e das oscilações dos preços na venda do pescado? Quanto ao objetivo geral buscou-se propor uma programação econômica para o sistema de operação das empresas de manufatura do pescado de origem extrativista. O método que caracterizou essa pesquisa foi o estudo de caso, combinado com elementos do método da pesquisaação. A coleta de dados foi realizada por meio da técnica de triangulação, compondo-se de entrevistas exploratórias, análise documental/bibliográfica e pela observação livre. As variáveis delineadas pela pesquisa e que sustentam o modelo econômico proposto são: a incerteza no preço, quantidade e na qualidade da oferta de matéria-prima; as oscilações no preço de venda; a desarticulação da cadeia produtiva; os reduzidos incentivos à pesquisa e a dificuldade na obtenção de crédito. Foi realizado o teste do modelo econômico descritivo de Brunstein (2005) que utiliza o sistema de custeio direto e o método de margem de contribuição. O teste do modelo foi realizado em uma empresa de manufatura de pescado de origem extrativista, que contempla as variáveis delineadas pela pesquisa e que utiliza processamentos diferenciados na manufatura do pescado. O modelo econômico proposto pode ser útil ao proporcionar critérios de escolha para alternativas de ação ao apoiar o processo decisório dos gestores, ampliando a competitividade das empresas no setor. Ressalta-se que o modelo econômico de Brunstein (2005) pode contribuir com empresas do setor pesqueiro, pois possibilita a flexibilização das variáveis necessárias para análise e tomada de decisão na manufatura do pescado. / The Brazilian fishing sector is significant and could contribute even more to the expansion of wealth. However, it faces challenges. In the literature review, few studies were found relating to the economic management of fish processing companies. Those that were found were restricted to exploring and describing the problems of fishing activity in Brazil. This study therefore seeks to answer the following research problem: how to forecast profitability in the operation of processing the fish catch of extractivist origin, faced with the uncertainties in the supply of raw material, and the variations in sale prices of fish? In terms of general objective, it sought to provide an economic programming for the operating system of companies which process fish of extractivist origin. The method that characterized this research was a case study, combined with elements of the research-action method. The data collection was carried out using the triangulation technique, comprised of exploratory interviews, documentary/bibliographic analysis and free observation. The variables outlined by the research, and which support the proposed economic model, are: price uncertainties, quantity and quality of the offer of raw material; variations in sales price; lack of communication between the various sectors of the production chain; the lack of research incentives, and the difficulty obtaining credit. The descriptive economic model of Brunstein (2005) was tested, which uses the direct costing system and the method of contribution margin. The model was tested in a plant which processes fish of extractivist origin, and considers the variables outlined by the research, using differentiated forms of processing in its production. The proposed economic model can be useful for providing criteria of choice for alternative actions, to support the decision-making process of managers, thereby increasing the competitiveness of companies in the sector. It emphasizes that the economic model of Brunstein (2005) can contribute to companies in the fishing sector, as it enables the increased flexibility of the variables necessary for decision-making in the fish processing industry.
200

Uma abordagem sobre os colaboradores na atual sociedade da informação / not available

Freire, José Eduardo 27 November 2000 (has links)
As organizações sofreram mudanças significativas nas últimas décadas devido a adoção de novos meios administrativos para se manterem competitivas em um mercado que se encontra em constante mudanças. Nesta pesquisa estes meios são identificados como sendo os colaboradores capacitados, Sistemas de Informação, Sistema de Apoio à Decisão e outras tecnotogias correlacionadas como Data Warehouse, Data Mining e OLAP. Com estas tecnologias inseridas dentro do ambiente organizacional torna-se necessário capacitar os colaboradores de modo que estes possam processar as informações a fim de mapear, perceber e interpretar seus ambientes para guiar suas decisões e ações. Diante deste problema, o objetivo deste trabalho é apresentar um estudo teórico da importância de se criar competências nos colaboradores, bem como um referencial teórico sobre Sistemas de Informação e Sistemas de Apoio à Decisão. Estas mudanças acarretaram alterações na forma de lidar com os recursos humanos dentro do ambiente organizacional, pois na atual conjuntura o conhecimento e a capacidade de lidar com a informação superou o capital, de modo que este só será bem aplicado e administrado por colaboradores devidamente capacitados para alavancar os resultados dentro da organização. / The organizations have suffered significant changes in the last decades due to adoption of new administrative means in order to stay competitive in a constant changing market. In this research the means are identified as being the qualified collaborators, the Systems of Information, System of Support to the Decision and other technologies correlated as Data Warehouse, Dates Mining and OLAP. Since, these technologies are inserted in the organizational environment becomes necessary to train collaborators. So, they can to process, to map, to notice and interpret the environment information in order to direct its decisions and actions. Before this problem, the main of this work is to present a theoretical study about the importance to create competencies in the collaborators, as well a theoretical referential about the information and decision support systems. These new administrative means end up changing the way that the human resources are managed in the organizacional atmosphere since the knowledgement and the capacity to work with the information have overcame the capital. Therefore, the last will be applied and administered properly by qualified collaborators which will be able to improve the results obtained by the organization.

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