近年來，政府會計之改革為各國探討之議題，本研究探討當政府公部門財務報告採用國際會計準則編製，並且經過獨立審計機關查核後，對其發行公債之殖利率利差之影響。本研究從英國債務管理辦公室及倫敦證券交易所之資料庫，蒐集英國中央政府發行公債之資訊，以 2006 年至 2014 間有交易行為之公債為樣本，進行迴歸分析。結果顯示，公債殖利率利差與採用國際會計準則呈現顯著負相關，意即政府報表採用國際財務報導準則，會使市場投資人獲得更透明之財務資訊，而預期公債之無法償還風險降低，且更加願意投資公債。除此之外，當政府提供依國際財務報導準則編製之政府財務報告，再經過會計師查核，審計效果與殖利率利差亦呈現負相關。敏感性測試則指出，當不考慮金融危機的非常規狀況時，同樣可以顯示出相同結果。 / The reform of government accounting systems has become a trend in many countries during recent decades. This study investigates the effect on sovereign bond yield spread of adopting IFRS in government sector, and how yield spreads might be affected after financial reports are audited. Data of tradable UK sovereign bonds are collected from UK Debt Management Office and London Stock Exchange for the period of 2006-2014. Based on the results of regression analysis, the adoption of IFRS by UK governments is negatively associated with gilt bond yield spreads, which means sovereign risk is perceived to be lower by the investors after the adoption of IFRS by central government. When the IFRS-based government financial reports are audited, negative connections between audited reports and yield spreads provide further evidence that investors show higher faith in the sovereign bonds. Additionally, the results remain the same when data of 2009, an abnormal year because of world financial crisis are added back to the regression.

No description available.

Les systèmes navals représentent une infrastructure stratégique pour le commerce international et les activités militaires. Ces systèmes sont de plus en plus informatisés afin de réaliser une navigation optimale et sécurisée. Pour atteindre cet objectif, une grande variété de systèmes embarqués génèrent différentes informations sur la navigation et l'état des composants, ce qui permet le contrôle et le monitoring à distance. Du fait de leur importance et de leur informatisation, les systèmes navals sont devenus une cible privilégiée des pirates informatiques. Par ailleurs, la mer est un environnement rude et incertain qui peut produire des dysfonctionnements. En conséquence, la prise de décisions basée sur des fausses informations à cause des anomalies, peut être à l'origine de répercussions potentiellement catastrophiques.Du fait des caractéristiques particulières de ces systèmes, les méthodologies classiques de détection d'anomalies ne peuvent pas être appliquées tel que conçues originalement. Dans cette thèse nous proposons les mesures de qualité comme une potentielle alternative. Une méthodologie adaptée aux systèmes cyber-physiques a été définie pour évaluer la qualité des flux de données générés par les composants de ces systèmes. À partir de ces mesures, une nouvelle approche pour l'analyse de scénarios fonctionnels a été développée. Des niveaux d'acceptation bornent les états de normalité et détectent des mesures aberrantes. Les anomalies examinées par composant permettent de catégoriser les détections et de les associer aux catégories définies par le modèle proposé. L'application des travaux à 13 scénarios créés pour une plate-forme composée par deux cuves et à 11 scénarios pour deux drones aériens a servi à démontrer la pertinence et l'intérêt de ces travaux. / Naval systems represent a strategic infrastructure for international commerce and military activity. Their protection is thus an issue of major importance. Naval systems are increasingly computerized in order to perform an optimal and secure navigation. To attain this objective, on board vessel sensor systems provide navigation information to be monitored and controlled from distant computers. Because of their importance and computerization, naval systems have become a target for hackers. Maritime vessels also work in a harsh and uncertain operational environments that produce failures. Navigation decision-making based on wrongly understood anomalies can be potentially catastrophic.Due to the particular characteristics of naval systems, the existing detection methodologies can't be applied. We propose quality evaluation and analysis as an alternative. The novelty of quality applications on cyber-physical systems shows the need for a general methodology, which is conceived and examined in this dissertation, to evaluate the quality of generated data streams. Identified quality elements allow introducing an original approach to detect malicious acts and failures. It consists of two processing stages: first an evaluation of quality; followed by the determination of agreement limits, compliant with normal states to identify and categorize anomalies. The study cases of 13 scenarios for a simulator training platform of fuel tanks and 11 scenarios for two aerial drones illustrate the interest and relevance of the obtained results.

Submitted by Fernando Souza (fernandoafsou@gmail.com) on 2017-09-04T12:02:05Z No. of bitstreams: 1 arquivototal.pdf: 3979074 bytes, checksum: 821e0f07d78e8b3cd4ea2a3eae5403c9 (MD5) / Made available in DSpace on 2017-09-04T12:02:05Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 3979074 bytes, checksum: 821e0f07d78e8b3cd4ea2a3eae5403c9 (MD5) Previous issue date: 2017-04-26 / ALBUQUERQUE, S. G. E. Seeking the quality of information produced by e-SUS AB: influences, difficulties and perspectives of health managers. 2017. 126f. Dissertation (Master’s in nursing) – Post-graduation Program in Nursing at the Health Sciences Center from the Federal Univiersity of Paraíba, João Pessoa, Paraíba, Brazil. Introduction: Information is the source of knowledge that provides several points of view for interpretation of phenomena and construction of knowledge. Based on this assumption, information systems have the purpose of offering knowledge to serve as a basis for the effective management of services. Objectives: To understand how the manager perceives the quality of information produced by e-SUS AB; To describe the influence of this information on the practice of health managers and to identify the difficulties faced in the use of e-SUS AB. Method: Exploratory-descriptive study, with a qualitative approach, using as theoretical and methodological reference the Grounded Theory. The participants of the research were 16 health managers from the sanitary districts of the municipality of João Pessoa-PB, Brazil. Data collection was performed through the application of a semi-structured interview script. Data analysis was performed through three coding steps: open, axial and selective. Results: Based on the analysis of the data, we identified the phenomenon 1 - Understanding the perception about the quality of information produced by e-SUS AB and its influence on the work process of health managers and the phenomenon 2 - Pointing difficulties and perspectives in adaptation And search for improvement of e-SUS AB. Based on the analysis of the categories and phenomena we tried to describe the managers' understanding of the theme, identifying positive and negative points of the experience with e-SUS AB. In making the connection between the two phenomena emerged the central category of the study: Searching for the quality of information produced by e-SUS AB: influences, difficulties and perspectives of health managers. Conclusion: It was verified that health managers in the city of João Pessoa-PB are concerned with using quality information to support decision-making, strengthen strategies for the implementation of e-SUS AB, and raise the standard of services Provided to the population. / ALBUQUERQUE, S. G. E. Buscando a qualidade da informação produzida pelo e-SUS AB: influências, dificuldades e perspectivas dos gestores em saúde. 2017. 126f. Dissertação (Mestrado em Enfermagem) – Programa de Pós-Graduação em Enfermagem do Centro de Ciências da Saúde da Universidade Federal da Paraíba, João Pessoa, Paraíba. Introdução: A informação é a fonte de conhecimento que proporciona diversos pontos de vista para interpretação de fenômenos e construção do conhecimento. Com base nesse pressuposto, os sistemas de informação têm a finalidade de oferecer subsídios para servir de base à efetivação da gestão dos serviços. Objetivos: Compreender como o gestor percebe a qualidade da informação produzida pelo e-SUS AB; descrever a influência dessas informações na prática dos gestores de saúde e identificar as dificuldades enfrentadas na utilização do e-SUS AB. Método: Estudo de caráter exploratório-descritivo, de abordagem qualitativa, utilizando como referencial teórico e metodológico a Teoria Fundamentada nos Dados. Os participantes da pesquisa foram 16 gestores de saúde dos Distritos Sanitários do município de João Pessoa-PB, Brasil. A coleta de dados foi realizada através da aplicação de um roteiro de entrevista semiestruturada. A análise dos dados foi realizada através de três etapas de codificação: aberta, axial e seletiva. Resultados: Com base na análise dos dados foram identificados o fenômeno 1 - Compreendendo a percepção acerca da qualidade da informação produzida pelo e-SUS AB e sua influência no processo de trabalho dos gestores de saúde e o fenômeno 2 - Apontando dificuldades e perspectivas na adaptação e busca de aprimoramento do e-SUS AB. A partir da análise das categorias e fenômenos buscou-se descrever a compreensão dos gestores sobre a temática, identificando pontos positivos e negativos da experiência com o e-SUS AB. Ao realizar a conexão dos dois fenômenos emergiu a categoria central do estudo: Buscando a qualidade da informação produzida pelo e-SUS AB: influências, dificuldades e perspectivas dos gestores em saúde. Conclusão: Verificou-se que os gestores de saúde do município de João Pessoa-PB se preocupam em utilizar informações de qualidade, a fim de apoiar a tomada de decisão, fortalecer as estratégias para efetivação do e-SUS AB e elevar o padrão dos serviços prestados a população. / ALBUQUERQUE, E. S. G. La búsqueda de la calidad de la información producida por el e-SUS AB: influencias, los problemas y las perspectivas de los gerentes de salud. 2017. 126f. Disertación (Maestría en Enfermería) - Centro de Ciencias de la Salud Programa de Postgrado de Enfermería de la Universidad Federal de Paraíba, João Pessoa, Paraíba. Introducción: La información es la fuente de conocimiento que ofrece diferentes puntos de vista para la interpretación de los fenómenos y la construcción del conocimiento. Sobre esa base, los sistemas de información están diseñados para proporcionar una visión para apoyar la gestión eficaz de los servicios. Objetivos: Para entender cómo percibe el gerente de la calidad de la información producida por el e-SUS AB; describir la influencia de dicha información en la práctica de los administradores de salud e identificar las dificultades en el uso del e-SUS AB. Método: estudio exploratorio, descriptivo de enfoque cualitativo, utilizando como Teoría teórico y metodológico a tierra. Los participantes fueron 16 los gerentes de salud de los distritos de salud en la ciudad de João Pessoa, PB, Brasil. La recolección de datos se realizó mediante la aplicación de una guía de entrevista semiestructurada. El análisis de datos se realizó mediante tres pasos de codificación: abierta, axial y selectiva. Resultados: Con base en el análisis de los datos identificados el fenómeno 1 - Comprender la percepción de la calidad de la información producida por el e-SUS AB y su influencia en el proceso de trabajo de los administradores de salud y el fenómeno 2 - Apuntando dificultades y perspectivas en la adaptación y la búsqueda de mejora de e-SUS AB. A partir del análisis de las categorías y fenómenos que intentamos describir la comprensión de los administradores sobre el tema, la identificación de experiencias positivas y negativas con el e-SUS AB. Al realizar la conexión de los dos fenómenos surgido la categoría central del estudio: La búsqueda de la calidad de la información producida por el e-SUS AB: influencias, problemas y perspectivas de los gerentes de salud. Conclusiones: Se encontró que los administradores de salud en la ciudad de João Pessoa-PB cuidado para utilizar información de calidad para apoyar la toma de decisiones, fortalecer las estrategias para la efectiva AB e-SUS y elevar el nivel de los servicios proporcionado para la población.

To grow in competitive environments, the organizations have to improve processes and people abilities thru information technology and make strategic decisions about information quality demand, in their in-house supply chains, to delivery quality service. However, guarantee customers demand and satisfy employees needs, request appropriate information management, what can be expensive and difficult. For that reason, information supply thru the process chain, demands an efficient structure to understand what these subsidies symbolize and why they are so important to delivery services with quality. Thus, the objective of this research is to evaluate the information flow quality in a services organization in-house supply chain, to identify the information quality dimensions that allow the progress of planned results attainment. For this, it was conduced a case study at CTBC Telecom, a regional telecommunications player in Brazilian southeastern, with a good social-economics representation. The specific focus of appreciation was the NetSuper, a broad band service (ADSL). The analysis identified the main information quality dimensions to the executives and their distortions that compromise these subsidies quality. For this, CTBC Telecom inhouse supply chain was drawn, the information flow of this chain was justified, the dimensions quality were ranked to prioritize those most important at the managers perception and the complete view of information flow process was described. Afterwards, the salesmen information knowledge level, about NetSuper service, was identified and also their satisfaction with the quality of information, processes and other subsidies for sales, for then, verifies the information quality loss. The research is descriptive and, predominantly qualitative. For data gathering it had been applied half-structuralized interviews with managers, document analyses and a structuralized questionnaire to a representative salesmen sample of direct and indirect channels. Data were tabulated and interpreted applying frequency analysis, dynamic tables and graphical exits. This case study evidenced that managers perceive the information quality loss, confirmed by the questionnaires data from salespeople, which evidence their lack of knowledge about the product advantages and attributes. Sales force sample highlighted some specific needs on quality dimensions that would improve the information quality flow. But, by the results, it was evidenced that the most important quality dimensions for CTBC Telecom Company are not dealt with priority in the Organization, what demonstrate that a model of integrated management of processes is needed. Further on this, it was recommended a scheme for an information quality management structure, referenced on the theoretical models of Supply Chain Management (Lambert, 2004) and Services Quality Gaps (Zeithaml and Parasuraman, 2004). Subsequent studies should include suppliers and consumers in the analysis, enclosing, by this, all relationships of the chain in which the information flows. Another investigative aspect is the adoption of measurement patterns of the information quality for all actors of the in-house supply chain, to survey the quality of the information. / Para crescer em ambientes competitivos, as organizações devem aprimorar processos e competências internas, por meio da tecnologia, e tomar decisões estratégicas sobre a demanda por qualidade da informação. Porém, atender o mercado e responder às necessidades dos clientes internos por informações com qualidade, exige gestão integrada, o que pode ser caro e difícil. Por isso, disseminá-las na cadeia de suprimentos interna, exige uma estrutura de processos eficazes, para compreender o que estes subsídios representam e por que são importantes para a entrega de produtos com qualidade. Assim, o objetivo desta pesquisa é avaliar a qualidade das informações que permeiam o fluxo da cadeia de suprimentos interna de uma organização de serviços, verificar a perda e identificar as dimensões de qualidade das informações que facilitam a obtenção dos resultados planejados. Para isso, valeu-se do estudo de caso na CTBC Telecom, operadora de telecomunicações que atua em parte do sudeste brasileiro com relevante representatividade socioeconômica. O foco específico de apreciação foi o serviço de acesso à Internet por banda larga, o NetSuper. Na análise identificaram-se as dimensões da qualidade das informações mais relevantes para os gestores e as distorções que comprometem a qualidade desses insumos. Para isso, desenhou-se a cadeia de suprimentos interna da Organização, explicou-se o fluxo das informações nessa cadeia, elaborou-se um ranking para priorizar as dimensões da qualidade na percepção dos gestores e descreveu-se o processo de repasse das informações. Em seguida, identificou-se o nível de conhecimento dos vendedores sobre as informações do NetSuper e a sua satisfação com a qualidade dessas informações, dos processos e demais subsídios para vendas, para então, verificar a perda da qualidade. A pesquisa é descritiva e, predominantemente qualitativa. Para a coleta de dados aplicaram-se: entrevistas semi-estruturadas com gestores, análises de documentos e questionário estruturado a uma amostra de vendedores dos canais de vendas diretos e indiretos. Para tabular e interpretar os dados aplicou-se análise de freqüência, tabelas dinâmicas e saídas gráficas. No estudo constatou-se que os gestores percebem a perda da qualidade das informações, comprovada nos canais de vendas, pelas evidências de baixo conhecimento sobre o produto e a carência dos vendedores na ênfase em dimensões da qualidade que facilitariam o fluxo de informações. Nos resultados, ficou constatado que as mais relevantes dimensões da qualidade para a CTBC Telecom, não são tratadas com prioridade nos processos e que a Organização necessita de um modelo de gestão integrada. Diante disso, apresentou-se uma proposta de estrutura de gestão da qualidade das informações, tendo como referência os modelos teóricos de Gestão da Cadeia de Suprimentos e de Lacunas da Qualidade em Serviços. Estudos posteriores devem incluir a análise com fornecedores e consumidores, abrangendo toda a cadeia de relacionamentos por onde permeiam as informações. Outro aspecto a investigar é a adoção de meios de medição da qualidade das informações nos elos da cadeia de suprimentos interna para aferir a sua qualidade. / Mestre em Administração

A disponibilidade de grandes bases de dados informatizadas em saúde tornou a técnica de relacionamento de fontes de dados, também conhecida como linkage, uma alternativa para diferentes tipos de estudos. Esta técnica proporciona a geração de uma base de dados mais completa e de baixo custo operacional. Objetivo- Investigar a possibilidade de completar/aperfeiçoar as informações da base de dados do RCBP-SP, no período de 1997 a 2005, utilizando o processo de linkage com três outras bases, a saber: Programa de Aprimoramento de Mortalidade (PRO-AIM), Autorização e Procedimentos de Alta Complexidade (APAC-SIA/SUS) e Fundação Sistema Estadual de Análise de Dados (FSeade). Métodos- Neste estudo foi utilizada a base de dados do RCBP-SP, composta por 343.306 com casos incidentes de câncer do município de São Paulo, registrados no período de 1997 a 2005, com idades que variaram de menos de um a 106 anos, de ambos os sexos. Para a completitude das informações do RCBP-SP foram utilizadas as bases de dados, a saber: PRO-AIM, APAC-SIA/SUS e FSeade. Foram utilizadas as técnicas de linkage probabilística e determinística. O linkage probabilístico foi realizado pelo programa Reclink III versão 3.1.6. Quanto ao linkage determinístico as rotinas foram realizadas em Visual Basic, com as bases hospedadas em SQL Server. Foram calculados os coeficientes brutos de incidência (CBI) e mortalidade (CBM) antes e após o linkage. A análise de sobrevida global foi realizada pela técnica de Kaplan-Meier e para na comparação entre as curvas, utilizou-se o teste de log rank. Foram calculados os valores da área sob a curva, sensibilidade e especificidade para determinar o ponto de corte do escore de maior precisão na identificação dos pares verdadeiros. Resultados- Após o linkage, verificou-se um ganho de 101,5 por cento para a variável endereço e 31,5 por cento para a data do óbito e 80,0 por cento para a data da última informação. Quanto à variável nome da mãe, na base de dados do RCBP-SP antes do linkage esta informação representava somente 0,5 por cento , tendo sido complementada, no geral, em 76.332 registros. A análise de sobrevida global mostrou que antes do processo de linkage havia uma subestimação na probabilidade de estar vivo em todos os períodos analisados. No geral, para a análise de sobrevida truncada em sete anos, a probabilidade de estar vivo no primeiro ano de seguimento antes do linkage foi menor quando comparada a probabilidade de estar vivo ao primeiro ano de seguimento após o linkage (48,8 por cento x 61,1 por cento ; p< 0,001). Conclusão- A técnica de linkage tanto probabilística quanto determinística foi efetiva para completar/aperfeiçoar as informações da base de dados do RCBP-SP. Além do mais, o CBI apresentou um ganho de 3,4 por cento . Quanto ao CBM houve um ganho de 25,8 por cento . Após o uso da técnica de linkage, foi verificado que os valores para a sobrevida global estavam subestimados para ambos os sexos, faixas etárias e para as topografias de câncer / The availability of large computerized databases on health has enabled the record linkage technique, an alternative for different study designs. This technique provides the generation of a more complete database, at low operational cost. Objective to investigate the possibility of completing/improving information from the database of the RCBP-SP, in the period between 1997 and 2005, using the record linkage technique with other three databases, namely: Mortality Improvement Program (PRO-AIM), Authorization of Highly Complex Procedures (APAC-SIA/SUS) and State System of Data Analysis (FSeade), comparing different strategies. Methods In this study we used the database of the RCBP-SP composed of 343,306 incident cancer cases in the Municipality of São Paulo registered in the period between 1997 and 2005 with ages raging from under one to 106 years, from both sexes. To complete the database of the RCBP-SP three databases were used, namely: PRO-AIM, APAC-SIA/SUS and FSeade. Both probabilistic and deterministic record linkage were used. Probabilistic linkage was performed using the Reclink III software, version 3.1.6. As for the the deterministic record linkage, the routines were run in the Visual Basic and databases hosted on a SQL Server. Before and after record linkage, crude incidence (CIR) and mortality rates (CMR) were calculated. The overall survival analysis was performed using the Kaplan-Meier technique and for the comparison between curves, the log rank test was employed. In order to determine the most precise cut-off scores in identifying true matches, we calculated the area under the curve, as well as, sensitivity and specificity. Results After record linkage, it was verified a gain of 101.5 per cent for the variable address, 31.5 per cent for death date and 80,0 per cent for the date of latest information. As for the variable mother´s name, in the database of the RCBP-SP before record linkage, this information represented only 0.5 per cent , having been completed, in general, in 76,332 registries. The overall survival analysis showed that before the record linkage there was an underestimation of the probability of being alive for all periods assessed. In general, for the truncated survival at seven years, the probability of being alive at the first year of follow up before record linkage was lower when compared to the probability of being alive at the first year of follow up after record linkage (48.8 per cent x 61.1 per cent ; p< 0.001). Conclusion Both the probabilistic and deterministic record linkage were effective to complete/improve information from the database of the RCBP-SP. Moreover, the CIR had a gain of de 3.4 per cent . As for the CMR, there was a gain of 25.8 per cent . After using the record linkage technique, it was verified that values for overall survival were underestimated for both sexes, all age groups, and cancer sites

Abstract In this thesis we aim to extend the current theories about a concept called persona. A persona is a model of a user, mostly based on qualitative research and made with such accuracy that it to some extent can be used as a replacement of a real user in a development process and as a communicative tool. We will present a way of constructing this persona without meeting the actual users and follow up with interviews from the organization using them. This will lead to a model over the process of introducing personas as a concept in an organization,previously not familiar with the concept. The model is adapted to also work for projects and organizations where the concept is already known. / Executive summary When developing and designing systems or products to be used directly by end users,it is important that these are developed with people in mind. One way to do this is to have close contact between the end user and the developer as can be seen in for example agile development methods. This is however not applicable at all times and therefore the developer need to get the information about the end user some other way. Often this is done by a spokesman or project manager for the ordering company who delivers the information to a project manager or spokesman for the systems development company who in turn make sure the developer get the relevant information. Of course this means that sometimes information that could be relevant is missed and sometimes even altered due to misunderstandings or even personal interest. One way to deal with this is to have a written description or model of the primary end user that is so correct and accurate that it to some extent could be used as a replacement of the real user. Especially effective is this when making design decisions and as a communicative tool to ensure a common and shared picture of the different needs of the users. Even if a description of the end user has been made, the view of the user is not always shared. This thesis will address the problem of creating this description of a user by using the concept of persona, first presented by Alan Cooper 1999 in his book “The Inmates are running the Asylum – Why High-Tech Products Drive Us Crazy and How to Restore the Sanity”. In our research we show that under certain circumstances, this can be done without actually meeting the real end users by interviewing and observing other people with very similar roles. Using this persona as a development tool requires introduction of the concept in the organization as well as introduction of the personas for the actual project. This research is summarized in a model that includes the different steps of creating a persona using several methods and also how to implement this tool in an organization or project. For each general step in the model there is a short description which includes the construction of personas and which activities to include in the introduction, either if personas is previously known or not. Appendix 10 in this thesis consists of a brief and more hands on guide of the process of creating personas and introducing the concept in an organization. This guide could serve as a quick introduction to the subject and could also be used at a later time to refresh some of the highlights in the process. / Sammanfattning Denna uppsats avser utöka befintliga teorier runt konceptet persona. En persona är en modell av en användare, baserad främst på kvalitativa studier, och utvecklad med sådan precision att den till vissa delar kan ersätta en riktig slutanvändare i en utvecklingsprocess samt som ett kommunikationsverktyg. Vi kommer att presentera ett sätt att utveckla denna persona utan att träffa den riktiga slutanvändaren och följa upp med intervjuer från organisationen som använder dem. Detta leder fram till en modell över processen med att utveckla personas samt införandet i en utvecklingsorganisation som tidigare inte har använt sig av konceptet. Modellen är anpassad för att fungera vid införande av persona även i projekt och organisationer där konceptet är känt sedan tidigare.

Os sistemas de informação para inteligência de negócio (conhecidos também como BI - Business Intelligence) têm o propósito de coletar, estruturar, preparar e disponibilizar informações referentes aos processos internos e ao ambiente externo das organizações. O uso dessas informações visa suportar o processo de tomada de decisão bem como administração e inovação dos próprios processos de negócio das organizações. Dessa forma, essa classe de sistemas de informações (BI) tem o potencial de melhorar o desempenho individual e organizacional, sendo uma fonte de vantagem competitiva para as organizações. A abordagem de sistemas para BI não pode ser considerada somente como uma sequência de projetos isolados para disponibilização de informações. A gestão das demandas de informações necessárias para o negócio requer um esforço permanente para manter a função de BI alinhada com as necessidades da organização, através de processos que garantam a disponibilidade, o uso de informações e análises compartilhadas com base nos mesmos conceitos, documentação e organização das informações, assim como o suporte e treinamento técnico e funcional nos sistemas existentes. Nesse contexto, surgiu a proposta dos centros de competências de informações para BI, como uma estrutura de suporte para todas as áreas de negócio, sendo o elemento de ligação entre a área de tecnologia da informação e as diversas áreas da empresa para a gestão corporativa das informações. Este trabalho se propôs a operacionalizar uma forma de classificar as estruturas de gestão de informações para BI que são encontradas nas organizações, verificando o efeito de cada tipo de estrutura na qualidade percebida das informações disponibilizadas para as áreas de negócio, bem como o impacto para atividades dos indivíduos nas organizações que utilizam sistemas de BI. Foi realizada uma pesquisa quantitativa em três organizações, cada uma compondo uma amostra de cada tipo de estrutura de gestão de informações. Com a aplicação da técnica estatística de PLS, foi possível obter os efeitos entre as variáveis QI (Qualidade da informação), QGI (Qualidade da Gestão da Informação) e II (Impacto individual), moderados pelo tipo de estrutura de gestão de informações. Apesar de terem sido obtidas diferenças estatisticamente significantes entre as amostras, isto é, que as influências de QGI e QI em II variam estatisticamente de acordo com o tipo de estrutura de gestão de informações, foram pequenas as diferenças absolutas dos efeitos entre as estruturas adotadas em cada organização. Porém, os resultados obtidos nesta pesquisa de caráter exploratório sugerem a necessidade de estudos em uma maior quantidade de organizações, com vários casos para cada tipo de estrutura, a fim de identificar se existe consistência do efeito da variável moderadora nas variáveis analisadas entre diferentes tipos de organizações. / Information systems for business intelligence are designed to collect, organize, prepare and make available information related to internal processes and external environment of organizations. The use of this information is intended to support the process of decision making, business management and innovation of the processes of organizations. Thus, this class of information systems (BI) has the potential to improve individual and organizational performance, being a source of competitive advantage for organizations. The approach to deploy and sustain this class of information of system (BI) cannot be only a sequence of individual projects to make available information required during the scope phase of the project. Demand and delivery management of information necessary for the business requires an ongoing effort to maintain the function of BI aligned with the needs of the organization, through processes that ensure the information availability, use of shared information, information analysis across the organization based on the same concepts, documentation and organization of information, as well as support and training in technical and functional aspects of the systems. In this context, it has emerged the competence centers of information for BI, as a support organization for all areas of business, being the liaison between the area of information technology and the various areas of the company for corporate management of Information. This study proposes to operationalize a framework to classify the structures of information management for BI that are normally found in organizations and check the effect of each type of structure in the perceived quality of the information provided to the business areas as well the impact on individual activities for organizations that use BI systems. It was performed a quantitative study in three organizations, each one composing a sample of each type of management structure information. With the application of the statistical technique of PLS, it was possible to obtain the effects between variables QI (Quality of Information), QGI (Quality of Information Management) and II (Individual impact), moderated by the variable called \"type of information management structure\". Despite having been obtained statistically significant differences between the samples, in other words, that the influence of QGI and QI on II statistically vary according to the type of information management structure, the absolute differences of the effects were small between the respective structures adopted in each organization. However, the results obtained in this exploratory study suggest the need to research a larger number of organizations with multiple cases for each type of structure, in order to identify whether there is consistency in the effect of the moderating variable on the other variables among different types of organizations.

Cette thèse vise à mieux définir ainsi qu'à mieux évaluer les stratégies de tromperie et de manipulation de l'information. Des ressources conceptuelles, formelles et expérimentales sont combinées en vue d'analyser des cas standards de tromperie, tels que le mensonge, mais aussi non-standards, tels que les inférences trompeuses et l'omission stratégique. Les aspects définitionnels sont traités en premier. J'analyse la définition traditionnelle du mensonge en présentant des résultats empiriques en faveur de cette définition classique (dite 'définition subjective'), contre certains arguments visant à défendre une 'définition objective' par l'ajout d'une condition de fausseté. J'examine ensuite une énigme logique issue de R. Smullyan, et qui porte sur un cas limite de tromperie basé sur une règle d'inférence par défaut pour tromper un agent par omission. Je traite ensuite des aspects évaluatifs. Je pars du cadre existant pour l'évaluation du renseignement et propose une typologie des messages fondée sur les dimensions descriptives de vérité (pour leur contenu) et d'honnêteté (pour leur source). Je présente ensuite une procédure numérique pour l'évaluation des messages basée sur les dimensions évaluatives de crédibilité (pour la vérité) et de fiabilité (pour l'honnêteté). Des modèles numériques de plausibilité servent à capturer la crédibilité a priori des messages puis des règles numériques sont proposées pour actualiser ces degrés selon la fiabilité de la source. / This thesis aims at improving the definition and evaluation of deceptive strategies that can manipulate information. Using conceptual, formal and experimental resources, I analyze three deceptive strategies, some of which are standard cases of deception, in particular lies, and others non-standard cases of deception, in particular misleading inferences and strategic omissions. Firstly, I consider definitional aspects. I deal with the definition of lying, and present new empirical data supporting the traditional account of the notion (called the ‘subjective definition’), contradicting recent claims in favour of a falsity clause (leading to an ‘objective definition’). Next, I analyze non-standard cases of deception through the categories of misleading defaults and omissions of information. I use qualitative belief revision to examine a puzzle due to R. Smullyan about the possibility of triggering a default inference to deceive an addressee by omission. Secondly, I consider evaluative aspects. I take the perspective of military intelligence data processing to offer a typology of informational messages based on the descriptive dimensions of truth (for message contents) and honesty (for message sources). I also propose a numerical procedure to evaluate these messages based on the evaluative dimensions of credibility (for truth) and reliability (for honesty). Quantitative plausibility models are used to capture degrees of prior credibility of messages, and dynamic rules are defined to update these degrees depending on the reliability of the source.

For many years, international financial reporting – and in particular the notes reporting – has been criticized in practice and academia for failing to provide information that is appropriate for its intended users. This criticism points to deficits with regard to the content and presentation and, thus, to the overall quality of the notes reporting. However, this criticism is predominantly anecdotal in nature as there is, as yet, scarcely any valid scientific evidence that supports these claims. This work addresses this research gap by elaborating what (notes) reporting quality is, what dimensions it consists of (conceptualization), how these dimensions can be measured (operationalization) and how they are empirically manifested (empirical evidence). For the latent construct of (notes) reporting quality, a formative measuring instrument to be used in an integrative content analysis is developed with which both dimensions of (notes) reporting quality – a content dimension (e.g., relevance) and a formal dimension (e.g., diction/readability) – can be measured and analyzed. This measuring instrument is validated both theoretically (argumentative reflection) and empirically (testing of hypotheses derivable from the underlying theories). The subsequent analysis of the notes reporting quality of a representative sample of German firms reveals that the above-mentioned criticism is well founded. Furthermore, the results point out both what specific deficits exist and where. The results of this work – the conceptualization, the operationalization and the empirical evidence – together form a starting point for developing, in the context of the (notes) reporting and its quality, valid insights/knowledge in research, ‘best practice’ solutions in practice and conceptually sound and target-oriented solutions in regulation.