Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-06-13T17:33:37Z No. of bitstreams: 1 Daniel Bruno Armino_.pdf: 1677240 bytes, checksum: 278b4e6ed4b8adf54258b557940f77df (MD5) / Made available in DSpace on 2016-06-13T17:33:37Z (GMT). No. of bitstreams: 1 Daniel Bruno Armino_.pdf: 1677240 bytes, checksum: 278b4e6ed4b8adf54258b557940f77df (MD5) Previous issue date: 2016-03-23 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Em desenvolvimento de software colaborativo, desenvolvedores compartilham código fonte e modificam partes deste código em paralelo, visando aumentar a produtividade. Para isso, times de desenvolvimento, tipicamente globalmente distribuídos, fazem uso de sistemas de controle de versão (SCV), os quais são responsáveis por versionar o código fonte e reconciliar as alterações conflitantes realizadas pelos desenvolvedores em paralelo. Em geral, cada desenvolvedor possui uma cópia local dos arquivos do código fonte do repositório, podendo realizar qualquer tipo modificação e tendo que posteriormente integrar a sua versão local do código fonte com as alteradas pelos outros membros do time de desenvolvimento. O problema é que usualmente os sistemas de controle de versão (por exemplo, GIT e SVN) não dão suporte a detecção antecipada dos conflitos, nem auxiliam os desenvolvedores na resolução dos mesmos. Na prática, um conflito trata-se de alterações divergentes realizadas em um mesmo trecho de código em paralelo por diferentes desenvolvedores. Consequentemente, detectar e resolver conflitos passam a ser duas atividades altamente propensa a erros e que exige bastante esforço do desenvolvedor. Para explorar esta problemática, este trabalho propõe o PACCS, uma ferramenta capaz de: (1) detectar proativamente conflitos; (2) analisar a propagação de conflitos; (3) identificar conflitos sintáticos e semânticos; (4) resolver automaticamente conflitos detectados; (5) apoiar os desenvolvedores na resolução colaborativa dos conflitos; e (6) checar as integrações realizadas e submetidas ao repositório de acordo um conjunto de regras. A ferramenta desenvolvida abordará os requisitos citados anteriormente e possui duas partes: o lado cliente (plugin para o eclipse) e o lado server (gerenciador de alterações entre workspaces). Após a construção da ferramenta será efetuado um comparativo entre desenvolvedores que utilizam a ferramenta versus os que não utilizaram, objetivando aferir as vantagens ou desvantagens da ferramenta. Os resultados demonstraram que (1) ao contrário do que a literatura prega, VCS centralizados tendem produzir um código fonte mais próximo do desejado e (2) a abordagem colaborativa pode ser mais eficiente e necessitar de menos esforço na resolução de conflitos. / In collaborative software development, developers share source code and modify parts of code in parallel, to increase productivity. For this, development teams typically distributed globally, make use of version control systems (VCS), which are responsible for versioning the source code and reconcile conflicting changes made by developers in parallel. Generally, each developer has a local copy of the source code files from the repository, and can perform any modification and having to later join their local version of the source code with the changed by the other members of the development team. The problem is that usually the version control systems (eg, GIT and SVN) do not support early detection of conflicts, or assist developers in solving them. In practice, a conflict it is divergent changes made in one piece of code in parallel by different developers. Consequently, detect and resolve conflicts become two highly prone to errors and activities that require a lot of effort from the developer. To explore this issue, this paper proposes the PACCS, a tool capable of: (1) detect proactively conflicts; (2) to analyze the spread of conflicts; (3) identify syntactic and semantic conflicts; (4) detected automatically resolve conflicts; (5) support developers in collaborative conflict resolution; and (6) check the integrations carried out and submitted to the agreement of a set of rules repository. The developed tool will address the above requirements and has two parts: the client side (plugin for Eclipse) and the server side (change manager between Workspaces). After the construction of the tool will be made a comparison between developers using the tool versus those who did not use, in order to assess the advantages or disadvantages of the tool. The results showed that (1) contrary to the literature preaches, centralized VCS tend to produce a code nearest source of the desired and (2) a collaborative approach can be more efficient and require less effort in resolving conflicts.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Permeating analog and digital processes, this project addresses a poetic production in visual arts in the field of art and technology, which is a proposal for interventions in urban areas, with the thematic territory and inner cities elements. The study, in this regard, seeks to approach the public and urban art of rural communities, places that are, in many instances, on the fringes of contemporary artistic manifestations, usually concentrated in the major urban centers. Thus, such public artistic actions, proposals to be shared collectively and collaboratively with the group involved, with respect to its constitution as a project, they are created from the interaction and collaboration of participants, allowing that the experenciados processes instigate new modes of subjectivity of the individual in his relationship with art in the present context. / Permeando processos analógicos e digitais, o presente projeto abarca uma produção poética em artes visuais, no campo da arte e tecnologia, que se constitui como uma proposta de intervenções em superfícies urbanas, tendo como temática o território e elementos de cidades interioranas. O estudo, neste sentido, busca aproximar a arte pública e urbana das comunidades do interior, locais que ficam, em muitos momentos, à margem das manifestações artísticas contemporâneas, usualmente concentradas nos maiores centros urbanos. Desta maneira, tais ações artísticas públicas, propostas para serem partilhadas de maneira coletiva e colaborativa com o grupo envolvido, no que tange a sua constituição como projeto, são criadas a partir da interação e colaboração dos participantes, possibilitando com que os processos experenciados instiguem novos modos de subjetivação do indivíduo em sua relação com a arte no contexto atual.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor’s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world. In the USA, the Sarbanes- Oxley Act was introduced in year 2002. In Sweden, the Code group has carried out a similar work and introduced the Swedish Code of Corporate Governance in July 2005. The purpose of the introduction of the Code of Corporate Governance is that it should con-tribute to an improved governance of the Swedish listed companies, but also serve as a role model to other types of companies that are of public interest. This increases the demands on the company’s internal control whose purpose is to secure the company’s assets and protect the owner’s investments. The general information that the board and the CO submit in the annual report can in some cases, when the review demand large industry and market knowledge, be difficult for an external auditor to evaluate. Internal auditors usually possess large industry knowledge and therefore the collaboration with the external auditor becomes even more important. Internal and external audit are two professions with different roles, responsibilities and functions. However, both profes-sions are important for a company and those that have an interest in it. The purpose of this thesis is to examine both from the external and internal auditor’s perspective if the collaboration between them has been influenced by the introduction of the Swedish Code of Corporate Governance. This study has been carried out with a qualitative research method and data has been collected through personal interviews with three external and three internal auditors within the Stockholm area. This study has shown that the code have not yet had that much impact, but it has increased the external auditor’s work load in form of advice on how to implement the code. The code is expected to increase the collaboration between the external and inter-nal auditor within the internal control. Since the external auditor will become more de-pendant on the work of the internal auditor, more planning will be necessary. The in-vestigation further showed that if an increased regulation is to lead to a better aditing is dependent on the board, how they choose to structure and implement the new regula-tions within the company. / Senaste årens redovisningsskandaler runt om i världen där bristande internkontroll uppmärksammats, har bidragit till att ytterligare krav på insyn och internkontroll har tillkommit. Dessa skandaler har allvarligt skadat revisoryrket och lett till minskat förtroende hos allmänheten. Därför har omfattande arbete för att återfå och stärka förtroendet hos allmänheten inletts runt om i världen. I USA infördes Sarbanes- Oxley Act år 2002. I Sverige har ett motsvarande arbete bedrivits av Kodgruppen som introducerade Svensk kod för bolagsstyrning i juli 2005. Syftet med införandet av bolagskoden är att den skall bidra till förbättrad styrning av svenska börsnoterade bolag men även tjäna som förebild för andra typer av bolag med spritt ägar- eller allmän intresse. Detta ställer högre krav på bolagets interna kontroller vars syfte är att säkerställa bolagets tillgångar och skydda ägarnas investeringar. Den allmänna information som styrelsen och VD:n lämnar i årsredovisningen kan i fall, då granskningen kräver stor branschkunskap och marknadskännedom, vara besvärlig för externrevisorn att bedöma. Internrevisorer besitter vanligtvis stor branschkunskap och därför blir samarbetet med externrevisorn ännu viktigare. Intern och externrevision är två professioner med skilda roller, ansvar och funktioner, dock är båda lika betydelsefulla för ett bolag och dess intressenter. Syftet med uppsatsen är att undersöka ur både intern och externrevisorns perspektiv om samarbetet mellan dem har påverkats av införandet av bolagskoden. Undersökningen har genomförts med hjälp av en kvalitativ undersökningsmetod och data har insamlats genom personliga intervjuer med tre intern och tre extern revisorer i Stockholmsområdet. Undersökningen har visat att koden inte har haft så stort genomslag än, men att den har ökat externrevisorns arbetsbörda i form av rådgivning, vad gäller implementeringen av koden. Den förväntas öka samarbetet mellan intern och externrevisorn vad gäller de interna kontrollerna. En ökad samplanering av deras insatser kommer att bli nödvändig, då externrevisorn kommer att bli mer beroende av internrevisorns arbete. Undersökningen visade också att om ökad reglering leder till bättre revisionsarbete beror mycket på styrelsen, hur den väljer att strukturera upp och implementera de nya reglerna inom företaget.

<p>In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor’s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world. In the USA, the Sarbanes- Oxley Act was introduced in year 2002. In Sweden, the Code group has carried out a similar work and introduced the Swedish Code of Corporate Governance in July 2005. The purpose of the introduction of the Code of Corporate Governance is that it should con-tribute to an improved governance of the Swedish listed companies, but also serve as a role model to other types of companies that are of public interest. This increases the demands on the company’s internal control whose purpose is to secure the company’s assets and protect the owner’s investments. The general information that the board and the CO submit in the annual report can in some cases, when the review demand large industry and market knowledge, be difficult for an external auditor to evaluate. Internal auditors usually possess large industry knowledge and therefore the collaboration with the external auditor becomes even more important. Internal and external audit are two professions with different roles, responsibilities and functions. However, both profes-sions are important for a company and those that have an interest in it.</p><p>The purpose of this thesis is to examine both from the external and internal auditor’s perspective if the collaboration between them has been influenced by the introduction of the Swedish Code of Corporate Governance.</p><p>This study has been carried out with a qualitative research method and data has been collected through personal interviews with three external and three internal auditors within the Stockholm area.</p><p>This study has shown that the code have not yet had that much impact, but it has increased the external auditor’s work load in form of advice on how to implement the code. The code is expected to increase the collaboration between the external and inter-nal auditor within the internal control. Since the external auditor will become more de-pendant on the work of the internal auditor, more planning will be necessary. The in-vestigation further showed that if an increased regulation is to lead to a better aditing is dependent on the board, how they choose to structure and implement the new regula-tions within the company.</p> / <p>Senaste årens redovisningsskandaler runt om i världen där bristande internkontroll uppmärksammats, har bidragit till att ytterligare krav på insyn och internkontroll har tillkommit. Dessa skandaler har allvarligt skadat revisoryrket och lett till minskat förtroende hos allmänheten. Därför har omfattande arbete för att återfå och stärka förtroendet hos allmänheten inletts runt om i världen. I USA infördes Sarbanes- Oxley Act år 2002. I Sverige har ett motsvarande arbete bedrivits av Kodgruppen som introducerade Svensk kod för bolagsstyrning i juli 2005. Syftet med införandet av bolagskoden är att den skall bidra till förbättrad styrning av svenska börsnoterade bolag men även tjäna som förebild för andra typer av bolag med spritt ägar- eller allmän intresse. Detta ställer högre krav på bolagets interna kontroller vars syfte är att säkerställa bolagets tillgångar och skydda ägarnas investeringar. Den allmänna information som styrelsen och VD:n lämnar i årsredovisningen kan i fall, då granskningen kräver stor branschkunskap och marknadskännedom, vara besvärlig för externrevisorn att bedöma. Internrevisorer besitter vanligtvis stor branschkunskap och därför blir samarbetet med externrevisorn ännu viktigare. Intern och externrevision är två professioner med skilda roller, ansvar och funktioner, dock är båda lika betydelsefulla för ett bolag och dess intressenter.</p><p>Syftet med uppsatsen är att undersöka ur både intern och externrevisorns perspektiv om samarbetet mellan dem har påverkats av införandet av bolagskoden.</p><p>Undersökningen har genomförts med hjälp av en kvalitativ undersökningsmetod och data har insamlats genom personliga intervjuer med tre intern och tre extern revisorer i Stockholmsområdet.</p><p>Undersökningen har visat att koden inte har haft så stort genomslag än, men att den har ökat externrevisorns arbetsbörda i form av rådgivning, vad gäller implementeringen av koden. Den förväntas öka samarbetet mellan intern och externrevisorn vad gäller de interna kontrollerna. En ökad samplanering av deras insatser kommer att bli nödvändig, då externrevisorn kommer att bli mer beroende av internrevisorns arbete. Undersökningen visade också att om ökad reglering leder till bättre revisionsarbete beror mycket på styrelsen, hur den väljer att strukturera upp och implementera de nya reglerna inom företaget.</p>

Management tools and solutions are largely conceptualised through well-defined and well-understood problems. However, management often encounter problems that are neither well defined nor straightforward. These problems are labelled wicked problems and require a different management approach to solve. Many of these wicked problems fall within the public service delivery sector, of which the criminal justice system is part. The current study argues that crime in South Africa is a wicked problem because it portrays characteristics such as persistence and pervasiveness and does not have obvious causal relationships. Despite collaboration across several organisations and substantial resource investment, crime remains ‘untamed’ in South Africa. This study responded to calls in the literature for further research into collaborations that are mandated and directed. Given that wicked problems are unique and require unique solutions, this research proposed a framework that applies to South Africa and its historical context and is applicable in the governance context under which crime is addressed. This presented a compelling reason to undertake the current research and use the Justice, Crime Prevention and Security Cluster as a case to study intragovernmental collaboration. The objective of the research is threefold: first, to gain an in-depth explanation of intragovernmental collaboration within the Justice, Crime Prevention and Security Cluster from people who take part in the collaboration; second, to identify the dimensions of the collaboration and the interrelationships between them; and third, to develop a strategic framework for intragovernmental collaborations. Interactive Qualitative Analysis was used as a research method with ten Senior Managers participating in a focus group and semi-structured interviews and five Top Managers participating in semi-structured interviews. In-depth descriptions of the Justice, Crime Prevention and Security collaboration were captured through Interactive Qualitative Analysis in line with the qualitative research approach and eight key dimensions of the collaboration were identified. The research proposed a Strategic Framework for Intragovernmental Collaboration that takes into account the findings of the research and a literature-based conceptual framework underpinned by the Resource Dependency Theory, the Resource-Based View and the Complexity Theory. Findings from the study demonstrate that eight dimensions are key in the Justice, Crime Prevention and Security collaboration, and these dimensions are ranked in order of importance. The presented framework also highlights several differences from reported studies in this field. The contribution of this study not only extends the literature on intragovernmental collaborations but also sets clear guidelines for managers and policy makers to establish and direct intragovernmental collaborations. The chosen methodology and insider access to senior management ultimately produced rich descriptions not previously available. Two key recommendations are identified for the Justice, Crime Prevention and Security Cluster. Firstly, addressing the wicked problem of crime requires active participation of stakeholders beyond the Cluster and secondly, it must include active citizenship that is instrumental in contributing knowledge and learning as part of a feedback loop into the criminal justice system. Within the Justice, Crime Prevention and Security Cluster, the study identified three drivers of the collaboration that need to be addressed to enable the Cluster to work towards a goal consensus of addressing crime. These are leadership, culture and governance arrangements. Models of leadership and governance are included to guide the Justice, Crime Prevention and Security Cluster in this regard. / Business Management / D. B. L.