It is a fundamental Human-Computer Interaction problem to design a tangible programming environment for use by multiple persons that can also be individualised. This problem has its origin in the phenomenon that the meaning an object holds can vary across individuals. The Semiotics Research Domain studies the meaning objects hold. This research investigated a solution based on the user designing aspects of the environment at a time after it has been made operational and when the development team is no longer available to implement the user’s design requirements. Also considered is how objects can be positioned so that the collection of objects is interpreted as a program. I therefore explored how some of the principles of relative positioning of objects, as researched in the domains of Psychology and Art, could be applied to tangible programming environments. This study applied the Gestalt principle of perceptual grouping by proximity to the design of tangible programming environments to determine if a tangible programming environment is possible in which the relative positions of personally meaningful objects define the program. I did this by applying the Design Science Research methodology with five iterations and evaluations involving children. The outcome is a model of a Tangible Programming Environment that includes Gestalt principles and Semiotic theory; Semiotic theory explains that the user can choose a physical representation of the program element that carries personal meaning whereas the Gestalt principle of grouping by proximity predicts that objects can be arranged to appear as if linked to each other. / School of Computing / Ph. D. (Computer Science)

This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.

L’objectif de cette recherche doctorale est de décrire et comprendre les effets de la programmation informatique sur l’apprentissage et la mobilisation de compétences d’élèves du primaire. Notre intérêt pour ce phénomène se justifie sous deux considérations : d’abord, la programmation est une activité qui a connu une démocratisation au cours des dernières années, notamment dans le milieu scolaire. Puis, en ce qui concerne la résolution collaborative de problèmes (RCP), il s’agit de compétences appartenant à ce que certains appellent les compétences du 21e siècle (voir notamment Chalkiadaki, 2018; van Laar et al., 2017), et que d’autres appellent les compétences du futur (Conseil des compétences futures, 2020; Gouvernement du Canada, 2020). Les recherches empiriques menées en contextes authentiques de classe sont très peu nombreuses dans la littérature (Lye et Koh, 2014), ce qui atteste pour nous la nécessité de porter un regard contemporain et imprégné des nouvelles tendances technopédagogiques sur ce phénomène d’envergure internationale. Les principaux référents conceptuels sont associés au champ de l’apprentissage collaboratif à l’aide de l’ordinateur (en anglais le Computer-supported collaborative learning, CSCL), un champ dont nous citons plusieurs travaux réalisés dans les années 1990 (Koschmann et al., 1996; Scardamalia et Bereiter, 1994). Il nous a permis d’aborder les aspects techniques (programmation, ordinateur), sociaux (interactions, médiatisation) et pédagogiques (apprentissage, développement de compétences) du phénomène que nous souhaitions étudier. À l’aide d’un devis qualitatif et interprétatif de type étude de cas multiples, nous avons mis en place un scénario pédagogique dans trois écoles primaires au Québec. Amenant les élèves à découvrir graduellement les concepts fondamentaux de la programmation informatique, le scénario Deviens un maître NAO mise sur la programmation visuelle et tangible pour mobiliser, voire développer, un ensemble d’habiletés et de compétences, tant transversales que disciplinaires. Une série de 20 niveaux sont proposés aux élèves, qui doivent réaliser des programmes ayant pour but d’animer un robot humanoïde nommé NAO. Le premier cas a été observé dans une école alternative de Montréal. Les élèves (n=29) ont été séparés en équipes multiniveau, ce qui a amené la collaboration d’élèves d’âges et de niveaux scolaires différents. Les cas 2 à 5 ont été étudiés dans une école de Montréal et présentent des élèves de quatrième, cinquième et sixième année (n=70). Enfin, le dernier cas se situait dans une classe de cinquième année de la grande région de Québec (n=10). Plusieurs de ces élèves ont des difficultés d’apprentissage ou sont en situation de handicap. Nous avons observé les pratiques effectives de programmation ainsi que la mobilisation des compétences de RCP à l’aide d’un appareillage méthodologique considérable : (a) une caméra filmant l’activité des élèves dans leur environnement immédiat, (b) la caméra intégrée de l’ordinateur qui filmait le visage des élèves et leurs interactions verbales, et (c) l’enregistrement de l’écran d’ordinateur que les élèves utilisaient pour faire la programmation visuelle et tangible du robot NAO. Nous avons ensuite utilisé ce corpus de données vidéos pour déterminer une typologie des pratiques effectives de programmation d’élèves du primaire, pour créer une grille d’observation de la RCP à partir d’observations empiriques et authentiques et pour comprendre le processus de RCP dans le cadre d’une activité de programmation au primaire. Parmi les principaux résultats, nous proposons une typologie des pratiques de programmation visuelle fortement basée sur nos observations empiriques, ce qui l’ancre fortement dans la réalité du terrain de recherche. Puis, nous avons également été en mesure de concevoir une grille d’observation de la RCP en nous appuyant sur les travaux scientifiques antérieurs et, surtout, sur nos observations empiriques. Cette grille, présentant 3 dimensions et 15 indicateurs, permet d’observer les processus et habiletés mis en œuvre par les élèves de façon collaborative. Enfin, l’utilisation de cette grille a mené à l’analyse systématique et compréhensive de la façon dont les élèves parvenaient à compléter les activités de programmation de façon collaborative. Nous soulignons d’une part la prépondérance de certaines habiletés (échanges à propos du problème, attribution explicite ou implicite des rôles, vérification des solutions, etc.), et d’autre part la faible mobilisation d’habiletés comme l’adaptation des interventions, l’identification des forces et des faiblesses et la vérification des actions. / The objective of this doctoral research is to describe and understand the effects of computer programming on the learning and mobilization of skills of elementary school students. Our interest in this phenomenon is justified by two considerations: first, programming is an activity that has been democratized in recent years, especially in the school environment. Second, with respect to collaborative problem solving (CPS), these are skills that belong to what some call 21st century skills (see, for example, Chalkiadaki, 2018; van Laar et al., 2017), and others call future skills (Future Skills Council, 2020; Government of Canada, 2020). Empirical research conducted in authentic classroom contexts is very scarce in the literature (Lye and Koh, 2014), which attests to the need for us to take a contemporary look at this international phenomenon, infused with new techno-pedagogical trends. The main conceptual referents are associated with the field of Computer-supported collaborative learning (CSCL), a field from which we cite several studies conducted in the 1990s (Koschmann et al., 1996; Scardamalia and Bereiter, 1994). It allowed us to address the technical (programming, computer), social (interactions, mediatization) and pedagogical (learning, skill development) aspects of the phenomenon we wanted to study. Using a qualitative and interpretative multiple case study design, we implemented a pedagogical scenario in three elementary schools in Quebec. By gradually introducing students to the fundamental concepts of computer programming, the Become a NAO Master scenario relies on visual and tangible programming to mobilize and even develop a set of skills and competencies, both transversal and disciplinary. A series of 20 levels are offered to students, who must create programs to animate a humanoid robot named NAO. The first case was observed in an alternative school in Montreal. The students (n=29) were separated into multi-level teams, which led to the collaboration of students of different ages and grade levels. Cases 2-5 were studied in a Montreal school and featured students in grades 4, 5, and 6 (n=70). Finally, the last case was in a fifth grade class in the greater Quebec City area (n=10). Many of these students have learning difficulties or disabilities. We observed the effective programming practices as well as the mobilization of CPR skills using a considerable methodological apparatus. Indeed, for each team in each class, we had: (a) a camera filming students' activity in their immediate environment, (b) the computer's built-in camera that filmed students' faces and verbal interactions, and (c) the recording of the computer screen that students used to do the visual and tangible programming of the NAO robot. We then used this video data set to determine a typology of elementary students' effective programming practices, to create a CPS observation grid based on empirical and authentic observations, and to understand, using the created grid, the process of CPS in an elementary programming activity. Among the main results, we propose a typology of visual programming practices strongly based on our empirical observations, which anchors it strongly in the reality of the research field. Then, we were also able to design a CPS observation grid based on previous scientific works and, above all, on our empirical observations. This grid, presenting 3 dimensions and 15 indicators, allows us to observe the processes and skills implemented by the students in a collaborative manner. Finally, the use of this grid led to a systematic and comprehensive analysis of the way in which students managed to complete programming activities in a collaborative manner. On the one hand, we note the preponderance of certain skills (exchanges about the problem, explicit or implicit assignment of roles, verification of solutions, etc.), and on the other hand, the weak mobilization of skills such as adapting interventions, identifying strengths and weaknesses, and verifying actions.

The success of smartphones and tablets clearly shows that the fusion of input and output within one device can lead to a more direct and natural interaction. While a bigger part of previous research was devoted to the development of techniques for such touch-sensitive displays, this dissertation goes beyond the limitations of an interactive surface and extends the interaction to the physical space above a digital table by means of handheld spatially aware displays. By incorporating their spatial position and orientation, those displays add a further major input channel to the interaction. Even though this idea is not entirely new, the potential of using spatially aware displays (Tangible Displays) above a digital tabletop has rarely been used and requires systematic examination. In pursuit of lessening this gap, this dissertation makes three major contributions: (1) The conceptual framework has been developed as a guide for the design of Tangible Display applications. It offers a systematic description and analysis of the design space under investigation and its basic interaction principles. This includes a detailed overview of the general system components and underlying types of input as well as a categorization of common interaction and usage patterns. Based on that, a classification of four common types of information spaces is provided along with a set of novel techniques for their spatial exploration in midair above a tabletop. On an empirical level, the framework is supported by two comprehensive studies that investigate key aspects of spatial interaction. (2) To facilitate the rapid prototyping of interactive Tangible Display applications, a unifying technological framework has been designed and implemented that integrates the necessary sensor and display hardware and provides simple access to it through an easy-to-use API. Along with a modular architectural design, the API does not only encapsulate the complexity of the underlying input and output technologies, but also allows for their seamless substitution by alternative approaches. (3) On a practical level, the conceptual and technological framework have been validated by four comprehensive interactive systems. Those systems served as a testbed for the iterative development and formative assessment of various novel interaction techniques tailored to address basic tasks in common fields of application. The gathered insights helped refine the conceptual and technological framework and are a valuable starting point for the development of future systems.:Abstract iii Zusammenfassung v Acknowledgements vii Publications ix Supervised Student Theses xiii Acronyms xv Contents xix 1 Introduction 1 1.1 Goals of this Thesis 1.1.1 Research Challenges 1.1.2 Research Objectives 1.2 Scope of this Thesis 1.3 Methodological Approach 1.4 Contributions and Thesis Outline PART I: Conceptual Framework 2 Research Background 2.1 General Research Context 2.1.1 Post-WIMP & Reality-Based Interaction 2.1.2 Ubiquitous Computing 2.1.3 Augmented Reality and Environments 2.2 Interactive Surfaces 2.2.1 Advanced Form Factors 2.2.2 Interaction Beyond the Surface 2.2.3 Multi-display Environments 2.3 Tangible User Interfaces 2.3.1 Basic TUI Genres 2.3.2 Contributions and Qualities of TUI 2.4 Spatially Aware Displays 2.4.1 Potential Benefits 2.4.2 Spatially Aware Displays in Multi-Display Environments 2.4.3 A TUI Genre of its Own:Tangible Displays 2.5 Summary 3 Studying Spatial Input-based Zoom & Pan on Handheld Displays 3.1 Goals and Scope of the Study 3.1.1 Factors of Influence 3.1.2 Hypotheses 3.1.3 Scope of the Study 3.2 Design Rationale 3.2.1 Mapping the Physical to the Virtual World 3.2.2 Clutching and Relative Mode 3.2.3 Zooming and Panning 3.2.4 Responsiveness of the Prototype 3.3 Method 3.3.1 Study Design 3.3.2 Participants 3.3.3 Apparatus 3.3.4 Scenario and Task Design 3.3.5 Procedure 3.4 Results 3.4.1 Statistical Methodology & Collected Performance Data 3.4.2 Analysis of Completion Times 3.4.3 Analysis of Discrete Actions 3.4.4 Utilized Motor Space (Spatial Condition Only) 3.4.5 User Feedback & Fatigue 3.5 Discussion 3.5.1 Verification of Hypotheses 3.5.2 Further Observations 3.5.3 Explaining the Effects 3.5.4 Limitations 3.6 Future Generations of Mobile Displays 3.6.1 Device-Intrinsic Spatial Tracking 3.6.2 A Built-in Tactile Clutch 3.7 Summary 4 Design Space & Interaction Framework 4.1 Design Dimensions 4.1.1 Principle Setup & System Components 4.1.2 Basic Types of Input 4.1.3 Spatial Zones 4.2 Interaction Vocabulary 4.2.1 Vocabulary Based on Spatial Input 4.2.2 Vocabulary Based on Head Input 4.2.3 Vocabulary Based on Surface Input 4.2.4 Vocabulary Inspired by the Representation Aspect 4.3 Topologies for Representing Virtual Spaces 4.3.1 3D Volumes 4.3.2 Zoom Pyramids 4.3.3 Multi-layer Stacks 4.4 Classes of Explorable Information Spaces 4.4.1 Volumetric Information Spaces 4.4.2 Zoomable Information Spaces 4.4.3 Layered Information Spaces 4.4.4 Temporal Information Spaces 4.5 Summary 5 Studying Multi-layer Interaction Above a Tabletop 5.1 Goals and Scope of the Study 5.1.1 Basic Interaction Tasks 5.1.2 Previous Evaluations 5.1.3 Scope of the Study 5.2 Method 5.2.1 Participants 5.2.2 Study Design & Tasks 5.2.3 Procedure 5.2.4 Apparatus 5.3 Results 5.3.1 Collected Performance Data & Statistical Methodology 5.3.2 Basic Analysis Concerning the Three Interaction Tasks 5.3.3 Further Analysis Regarding Interaction Zones 5.3.4 Questionnaires & User Preferences 5.4 Discussion 5.4.1 Layer Thicknesses & Accuracy 5.4.2 Physical Interaction Space & Number of Layers 5.4.3 Design Recommendations & Further Observations 5.5 Summary PART II: Technological Framework 6 Technological Background 101 6.1 Basic Display Approaches 6.1.1 Projective Displays 6.1.2 Active Displays 6.2 Tracking Technologies for Handheld Displays 6.2.1 Infrared Marker Systems 6.2.2 Depth Sensor Systems 6.3 Technologies for Sensing Surface Input 6.3.1 Sensing Touch Input 6.3.2 Digital Pens and Paper 6.4 Summary 7 A Tangible Display Toolkit for Research Labs 7.1 Toolkit Architecture 7.1.1 History and General Overview 7.1.2 Lab and Mobile Setup 7.2 Toolkit Subsystems 7.2.1 Projection Subsystem 7.2.2 Spatial Input Subsystem 7.2.3 Surface Input Subsystem 7.3 Toolkit Interfaces 7.3.1 Inter-process Communication 7.3.2 Servers & UI Tools 7.3.3 Application Programming Interface 7.4 Summary 8 Towards a Tangible Display Ecosystem for Everyone 8.1 Motivation and Vision 8.1.1 Envisioned Hardware Setup 8.1.2 Proactive Cooperation Among Devices 8.2 Revision of the Previous Lab Setup 8.3 Case Study: Tracking via a Low-cost Depth Sensor 8.3.1 Implemented Tracking Algorithm 8.3.2 Evaluation 8.3.3 Areas of Improvement 8.4 Summary PART III: Tangible Display Systems 9 Tangible Lenses for Multimedia Information Spaces 9.1 Case Studies 9.1.1 Volume Slicer 9.1.2 Picture Zoomer 9.1.3 Layer Explorer 9.1.4 Video Browser 9.2 Evaluation 9.2.1 Study Design 9.2.2 Findings 9.3 Improved Navigation Techniques 9.3.1 Navigating through Information Layers 9.3.2 Navigational Aids 9.4 Annotating the Space Above the Tabletop 9.4.1 Creation of Annotations 9.4.2 Guided Exploration of Annotations 9.5 Summary 10 Tangible Views for Information Visualization 10.1 Background and Motivation 10.1.1 Conventional Interactive Visualization 10.1.2 Towards More Direct Interaction in InfoVis 10.1.3 Narrowing the Gap 10.2 The Tangible Views Concept 10.3 Case Studies 10.3.1 Graph Visualization 10.3.2 Scatter Plot 10.3.3 Parallel Coordinates Plot 10.3.4 Matrix Visualization 10.3.5 Space-Time-Cube Visualization 10.4 Initial User Experience & Discussion 10.4.1 Observations 10.4.2 Limitations 10.5 Potential Future Directions 10.5.1 Technology Gap 10.5.2 Integration Gap 10.5.3 Guidelines Gap 10.6 Summary 11 Tangible Palettes for Graphical Applications 11.1 Background and Motivation 11.2 The Tangible Palettes Concept 11.2.1 Spatial Work Zones 11.2.2 Previous Techniques Revisited 11.2.3 Allocating GUI Palettes to Tangible Displays 11.3 Interactive Prototype 11.3.1 Basic Functionality: Drawing and Document Navigation 11.3.2 Inter-Display Transfer of Palettes 11.3.3 Temporary Fade-out of Tool Palettes 11.3.4 Quick Access to Tool Palettes via Spatial Work Zones 11.3.5 Handling of Stacked Graphics Layers 11.4 Initial User Experience & Discussion 11.4.1 General Impression and Limitations 11.4.2 Document Navigation with Handheld Displays 11.4.3 Tool Organization with Spatial Work Zones 11.5 Summary 12 Tangible Windows for 3D Virtual Reality 193 12.1 Background and Motivation 12.1.1 Basic 3D Display Approaches 12.1.2 Seminal 3D User Interfaces 12.2 TheTangibleWindowsConcept 12.2.1 Windows into Virtuality 12.2.2 Head-coupled Perspectives 12.2.3 Tangible Windows Above a Digital Workbench 12.3 Interaction Techniques 12.3.1 Global Viewpoint Control on the Tabletop 12.3.2 Scene Exploration 12.3.3 Object Selection 12.3.4 Object Manipulation 12.3.5 Object Inspection 12.3.6 Global Scene Navigation on the Tabletop 12.4 Application Scenarios & Case Studies 12.4.1 Virtual Sandbox 12.4.2 Interior Designer 12.4.3 Medical Visualization 12.5 Initial User Experience & Discussion 12.5.1 Limitations 12.5.2 Precision and Constraints 12.5.3 More Permanent Representations 12.5.4 Head-coupled Perspectives and Head Input 12.6 Summary 13 Conclusion 13.1 Summary of Contributions 13.1.1 Major Contributions 13.1.2 Minor Contributions 13.2 Critical Reflection 13.2.1 General Limitations due to the Dissertation Scope 13.2.2 Limitations of the Techniques 13.2.3 Limitations of the Studies 13.3 Directions for Future Work 13.3.1 Adaptation to other Settings and Domains 13.3.2 Further Development of the Techniques 13.3.3 Current Developments 13.4 Closing Remarks A Appendix A.1 Materials for Chapter3 (Zoom & Pan Study) A.1.1 List of the 128 Zoom and Pan Tasks A.1.2 Usability Questionnaires A.2 Questionnaires for Chapter 5 (Multi-layer Stack Study) A.3 Materials for Section 9.2 (Evaluation of Tangible Lenses) A.3.1 Scratchpad for Study Leader A.3.2 Usability Questionnaires Bibliography List of Figures List of Tables / Der Erfolg von Smartphones und Tablets hat deutlich gezeigt, dass die Verschmelzung von Ein- und Ausgabe im selben Gerät zu einer direkteren und als natürlicher empfundenen Interaktion führen kann. Während sich ein Großteil bisheriger Forschung der Entwicklung von Touchtechniken auf derartigen berührungsempfindlichen Displays widmet, löst sich diese Dissertation von den Beschränkungen der Interaktion auf Oberflächen und erweitert diese auf den physischen Raum oberhalb eines digitalen Tisches mittels handgehaltener, lagebewusster Displays. Durch die Einbeziehung der räumlichen Position und Orientierung solcher „Tangible Displays” steht ein vielversprechender, zusätzlicher Eingabekanal zur Verfügung. Wenngleich diese Idee nicht vollständig neu ist, wurden die vielfältigen Möglichkeiten, die sich durch ihren Einsatz über einem digitalen Tisch ergeben, bisher wenig genutzt. Im Bestreben diese Lücke zu verringern, leistet diese Dissertation drei wesentliche Beträge: (1) Das Konzeptuelle Rahmenwerk wurde als Leitfaden für den Entwurf von Tangible Display- Anwendungen entwickelt. Es bietet eine systematische Beschreibung und Analyse des zu untersuchenden Entwurfsraums und seiner grundlegenden Interaktionsprinzipien. Neben einer detaillierten Übersicht aller Systemkomponenten und Eingabearten beinhaltet dies vor allem eine Kategorisierung von typischen Interaktions- und Nutzungsmustern. Darauf basierend wird ein neuartiger vereinheitlichender Ansatz zur räumlichen Interaktion mit verschiedenen gängigen Klassen von Informationsräumen über einem Tabletop vorgestellt. Auf empirischer Ebene wird das Konzeptuelle Rahmenwerk durch zwei umfangreiche Studien gestützt, in denen Kernaspekte der räumlichen Interaktion mit handgehaltenen Displays untersucht wurden. (2) Um die Entwicklung von interaktiven Anwendungen zu ermöglichen, wurde ein Technisches Rahmenwerk entworfen und umgesetzt, das die Sensor- und Displayhardware zusammenfasst und einfachen Zugriff darauf mittels eines API bietet. Im Zusammenspiel mit der modularen Software-Architektur kapselt das API nicht nur die Komplexität der verwendeten Ein- und Ausgabetechnologien, sondern ermöglicht auch deren nahtlosen Austausch durch alternative Lösungsansätze. (3) Die Tauglichkeit des Konzeptuellen und des Technischen Rahmenwerkes wird durch vier umfangreiche interaktive Systeme demonstriert. Diese Systeme dienten als Testumgebung für die iterative Entwicklung und formative Bewertung einer Reihe von neuartigen Interaktionstechniken, die gängige Basisaufgaben in verschiedenen Anwendungsbereichen adressieren. Die dabei gewonnenen Erkenntnisse halfen, das Konzeptuelle und das Technische Rahmenwerk zu verfeinern, welche einen wertvollen Ausgangspunkt für die Entwicklung von zukünftigen interaktiven Tangible Display-Systemen bilden.:Abstract iii Zusammenfassung v Acknowledgements vii Publications ix Supervised Student Theses xiii Acronyms xv Contents xix 1 Introduction 1 1.1 Goals of this Thesis 1.1.1 Research Challenges 1.1.2 Research Objectives 1.2 Scope of this Thesis 1.3 Methodological Approach 1.4 Contributions and Thesis Outline PART I: Conceptual Framework 2 Research Background 2.1 General Research Context 2.1.1 Post-WIMP & Reality-Based Interaction 2.1.2 Ubiquitous Computing 2.1.3 Augmented Reality and Environments 2.2 Interactive Surfaces 2.2.1 Advanced Form Factors 2.2.2 Interaction Beyond the Surface 2.2.3 Multi-display Environments 2.3 Tangible User Interfaces 2.3.1 Basic TUI Genres 2.3.2 Contributions and Qualities of TUI 2.4 Spatially Aware Displays 2.4.1 Potential Benefits 2.4.2 Spatially Aware Displays in Multi-Display Environments 2.4.3 A TUI Genre of its Own:Tangible Displays 2.5 Summary 3 Studying Spatial Input-based Zoom & Pan on Handheld Displays 3.1 Goals and Scope of the Study 3.1.1 Factors of Influence 3.1.2 Hypotheses 3.1.3 Scope of the Study 3.2 Design Rationale 3.2.1 Mapping the Physical to the Virtual World 3.2.2 Clutching and Relative Mode 3.2.3 Zooming and Panning 3.2.4 Responsiveness of the Prototype 3.3 Method 3.3.1 Study Design 3.3.2 Participants 3.3.3 Apparatus 3.3.4 Scenario and Task Design 3.3.5 Procedure 3.4 Results 3.4.1 Statistical Methodology & Collected Performance Data 3.4.2 Analysis of Completion Times 3.4.3 Analysis of Discrete Actions 3.4.4 Utilized Motor Space (Spatial Condition Only) 3.4.5 User Feedback & Fatigue 3.5 Discussion 3.5.1 Verification of Hypotheses 3.5.2 Further Observations 3.5.3 Explaining the Effects 3.5.4 Limitations 3.6 Future Generations of Mobile Displays 3.6.1 Device-Intrinsic Spatial Tracking 3.6.2 A Built-in Tactile Clutch 3.7 Summary 4 Design Space & Interaction Framework 4.1 Design Dimensions 4.1.1 Principle Setup & System Components 4.1.2 Basic Types of Input 4.1.3 Spatial Zones 4.2 Interaction Vocabulary 4.2.1 Vocabulary Based on Spatial Input 4.2.2 Vocabulary Based on Head Input 4.2.3 Vocabulary Based on Surface Input 4.2.4 Vocabulary Inspired by the Representation Aspect 4.3 Topologies for Representing Virtual Spaces 4.3.1 3D Volumes 4.3.2 Zoom Pyramids 4.3.3 Multi-layer Stacks 4.4 Classes of Explorable Information Spaces 4.4.1 Volumetric Information Spaces 4.4.2 Zoomable Information Spaces 4.4.3 Layered Information Spaces 4.4.4 Temporal Information Spaces 4.5 Summary 5 Studying Multi-layer Interaction Above a Tabletop 5.1 Goals and Scope of the Study 5.1.1 Basic Interaction Tasks 5.1.2 Previous Evaluations 5.1.3 Scope of the Study 5.2 Method 5.2.1 Participants 5.2.2 Study Design & Tasks 5.2.3 Procedure 5.2.4 Apparatus 5.3 Results 5.3.1 Collected Performance Data & Statistical Methodology 5.3.2 Basic Analysis Concerning the Three Interaction Tasks 5.3.3 Further Analysis Regarding Interaction Zones 5.3.4 Questionnaires & User Preferences 5.4 Discussion 5.4.1 Layer Thicknesses & Accuracy 5.4.2 Physical Interaction Space & Number of Layers 5.4.3 Design Recommendations & Further Observations 5.5 Summary PART II: Technological Framework 6 Technological Background 101 6.1 Basic Display Approaches 6.1.1 Projective Displays 6.1.2 Active Displays 6.2 Tracking Technologies for Handheld Displays 6.2.1 Infrared Marker Systems 6.2.2 Depth Sensor Systems 6.3 Technologies for Sensing Surface Input 6.3.1 Sensing Touch Input 6.3.2 Digital Pens and Paper 6.4 Summary 7 A Tangible Display Toolkit for Research Labs 7.1 Toolkit Architecture 7.1.1 History and General Overview 7.1.2 Lab and Mobile Setup 7.2 Toolkit Subsystems 7.2.1 Projection Subsystem 7.2.2 Spatial Input Subsystem 7.2.3 Surface Input Subsystem 7.3 Toolkit Interfaces 7.3.1 Inter-process Communication 7.3.2 Servers & UI Tools 7.3.3 Application Programming Interface 7.4 Summary 8 Towards a Tangible Display Ecosystem for Everyone 8.1 Motivation and Vision 8.1.1 Envisioned Hardware Setup 8.1.2 Proactive Cooperation Among Devices 8.2 Revision of the Previous Lab Setup 8.3 Case Study: Tracking via a Low-cost Depth Sensor 8.3.1 Implemented Tracking Algorithm 8.3.2 Evaluation 8.3.3 Areas of Improvement 8.4 Summary PART III: Tangible Display Systems 9 Tangible Lenses for Multimedia Information Spaces 9.1 Case Studies 9.1.1 Volume Slicer 9.1.2 Picture Zoomer 9.1.3 Layer Explorer 9.1.4 Video Browser 9.2 Evaluation 9.2.1 Study Design 9.2.2 Findings 9.3 Improved Navigation Techniques 9.3.1 Navigating through Information Layers 9.3.2 Navigational Aids 9.4 Annotating the Space Above the Tabletop 9.4.1 Creation of Annotations 9.4.2 Guided Exploration of Annotations 9.5 Summary 10 Tangible Views for Information Visualization 10.1 Background and Motivation 10.1.1 Conventional Interactive Visualization 10.1.2 Towards More Direct Interaction in InfoVis 10.1.3 Narrowing the Gap 10.2 The Tangible Views Concept 10.3 Case Studies 10.3.1 Graph Visualization 10.3.2 Scatter Plot 10.3.3 Parallel Coordinates Plot 10.3.4 Matrix Visualization 10.3.5 Space-Time-Cube Visualization 10.4 Initial User Experience & Discussion 10.4.1 Observations 10.4.2 Limitations 10.5 Potential Future Directions 10.5.1 Technology Gap 10.5.2 Integration Gap 10.5.3 Guidelines Gap 10.6 Summary 11 Tangible Palettes for Graphical Applications 11.1 Background and Motivation 11.2 The Tangible Palettes Concept 11.2.1 Spatial Work Zones 11.2.2 Previous Techniques Revisited 11.2.3 Allocating GUI Palettes to Tangible Displays 11.3 Interactive Prototype 11.3.1 Basic Functionality: Drawing and Document Navigation 11.3.2 Inter-Display Transfer of Palettes 11.3.3 Temporary Fade-out of Tool Palettes 11.3.4 Quick Access to Tool Palettes via Spatial Work Zones 11.3.5 Handling of Stacked Graphics Layers 11.4 Initial User Experience & Discussion 11.4.1 General Impression and Limitations 11.4.2 Document Navigation with Handheld Displays 11.4.3 Tool Organization with Spatial Work Zones 11.5 Summary 12 Tangible Windows for 3D Virtual Reality 193 12.1 Background and Motivation 12.1.1 Basic 3D Display Approaches 12.1.2 Seminal 3D User Interfaces 12.2 TheTangibleWindowsConcept 12.2.1 Windows into Virtuality 12.2.2 Head-coupled Perspectives 12.2.3 Tangible Windows Above a Digital Workbench 12.3 Interaction Techniques 12.3.1 Global Viewpoint Control on the Tabletop 12.3.2 Scene Exploration 12.3.3 Object Selection 12.3.4 Object Manipulation 12.3.5 Object Inspection 12.3.6 Global Scene Navigation on the Tabletop 12.4 Application Scenarios & Case Studies 12.4.1 Virtual Sandbox 12.4.2 Interior Designer 12.4.3 Medical Visualization 12.5 Initial User Experience & Discussion 12.5.1 Limitations 12.5.2 Precision and Constraints 12.5.3 More Permanent Representations 12.5.4 Head-coupled Perspectives and Head Input 12.6 Summary 13 Conclusion 13.1 Summary of Contributions 13.1.1 Major Contributions 13.1.2 Minor Contributions 13.2 Critical Reflection 13.2.1 General Limitations due to the Dissertation Scope 13.2.2 Limitations of the Techniques 13.2.3 Limitations of the Studies 13.3 Directions for Future Work 13.3.1 Adaptation to other Settings and Domains 13.3.2 Further Development of the Techniques 13.3.3 Current Developments 13.4 Closing Remarks A Appendix A.1 Materials for Chapter3 (Zoom & Pan Study) A.1.1 List of the 128 Zoom and Pan Tasks A.1.2 Usability Questionnaires A.2 Questionnaires for Chapter 5 (Multi-layer Stack Study) A.3 Materials for Section 9.2 (Evaluation of Tangible Lenses) A.3.1 Scratchpad for Study Leader A.3.2 Usability Questionnaires Bibliography List of Figures List of Tables

Understanding the social impacts of tourism is important as it enables tourism managers and developers to manage the impacts toward fostering vital community support for the industry. More so the distinction between the tangible and intangible social impacts can refine tourism management, development and marketing processes. The measurement and management of these impacts are fairly straight forward in developed countries. However in developing countries, such as South Africa, more challenges exist in identifying and managing their impacts to the benefit of a wider community. South Africa has one of the most unequal distributions of income in the world as well as a very high unemployment rate which all complicates the understanding and management of these impacts. All factors taken into account create prevailing socio-political, economic as well as cultural barriers. This translates into community members not necessarily obtaining tangible benefits from the tourism industry such as increased levels of income, job creation and infrastructure development for instance, which is the ideal situation. The social exchange theory explains that these residents might as a result deter their support for the tourism industry. However it is important to determine which types of benefits will lead to increased levels of community support and therefore the following research questions can be formulated: “What are the tangible and intangible social impacts of tourism on communities and how strong is the role they play in fostering community support for the tourism industry?” Therefore the primary goal of this thesis was to conduct a critical assessment of the social impacts of tourism on selected communities with reference to the tangible and intangible impacts. This primary goal was reached through the achievement of four objectives. The first objective was a critical analysis of literature pertaining to sociology and how communities perceive tourism from a sociological perspective. The review analysed communities’ roles in tourism, barriers that hinder them from partaking in the industry as well as recommendations that were made to overcome the barriers. The term “social impact” as well as models that explain how and why social impacts take place, were analysed. This objective provided a foundation for the rest of the study in terms of social impacts of tourism on communities. The second objective was to critically analyse the social impacts that originate as a result of tourism activity, but to interpret it from a tangible contrasted with intangible point of view. This was done in order to create a better understanding what role tangible and intangible social impacts play, as well as how strong a role it plays in influencing community perceptions. The third objective was to determine the residents’ perceptions of tangible and intangible social impacts of tourism on three tourism dependent communities in South Africa as well as to determine the variables that influence the perceptions of these impacts. This was done with the aim of creating a model for measuring the tangible and intangible social impacts of tourism which will allow for improved marketing and managing of tourism in South African communities. The distinction between the tangible and intangible social impacts of tourism in mind, a selfadministered questionnaire was distributed in three tourism-dependent communities in South Africa by means of probability sampling within stratified sampling. The communities included in the research were Clarens (n=251), Soweto (n=375) and Jeffreys Bay (n=417). The questionnaires were captured in Microsoft Excel and analysed in the IBM Statistical Package for Social Sciences (SPSS v 20.0.0), while the software package, Analysis of Moment Structures (AMOS v 21.0.0) was utilised for the Structural Equation Model (SEM). The analysis of the data was done over three phases. The first phase was exploratory research which included the use of two-way frequency tables for compiling a combined community profile as well as two Exploratory Factor Analyses to explore the ways in which tangible and intangible social impacts can be grouped. In the second phase, Confirmatory Factor Analyses (CFA) revealed the theoretical model with four reliable tangible social impacts and two reliable intangible impacts. The tangible social impacts included: environmental improvement; environmental degradation; cost of daily living; and economic improvement while the intangible social impacts included: community upliftment and pride and community protection and education. The intangible social impact, community upliftment and pride was perceived as the most important impact, thus revealing the power of intangible social impacts for fostering community support for tourism. Significant to this study it was found that community members remained supportive of the industry, even if they are not directly involved in it. It was furthermore found that the communities are not homogenous which holds major implications for tourism planners and managers. This resulted in further analyses to compare the communities. Analyses were done in order to determine the influence of variables such as tourism perceptions, involvement in the tourism industry as well as residents’ levels of education on the perceptions of the tangible and intangible social impacts of tourism. Very few instances were found where these aspects acted as strong predictors of the perceptions of tangible and intangible social impacts of tourism. During the third and final phase, a model was developed for measuring the relationships between the tangible and intangible social impacts of tourism. This innovative model has been optimised so that it can be applied to other tourism dependents communities in South Africa. This model can thus assist tourism planners and managers to understand the tangible and intangible impacts as a result of tourism in the designated communities as well as how these communities will perceive the impacts. This model thus serves as a tool for maximising the positive social impacts created by tourism and minimising the negative, thus contributing to the sustainable development of the industry. The last objective was to draw conclusions and make recommendations with regard to the objectives of the study. The contributions of the study were also discussed as part of this objective. It was determined that this study makes multiple contributions towards social impact literature in tourism, towards the applicable methodology of determining social impacts in developing countries as well as practical contributions that will inform future planning and development in communities. This thesis firstly contributed towards the literature by distinguishing between tangible and intangible social impacts within a tourism and developmental context. These categorised social impacts can also be used in future research as it contributes to the research methodology through the development of a questionnaire that can measure the tangible and intangible social impacts of tourism within a South African context. This measuring instrument can also be used in future research. The finding which revealed that the intangible element (community upliftment and pride) was the most important to local residents has implications for tourism planning and development. It is therefore a factor that should be taken into account in future research. There are also several practical implications for tourism marketers, managers and developers. The development of the tangibleintangible impact model provides the latter with an instrument that can be used to measure and effectively manage the various social impacts of tourism. It is clear that communities cannot be seen as homogeneous, therefore individual planning should be done based on the character and composition of the applicable communities. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2014

Understanding the social impacts of tourism is important as it enables tourism managers and developers to manage the impacts toward fostering vital community support for the industry. More so the distinction between the tangible and intangible social impacts can refine tourism management, development and marketing processes. The measurement and management of these impacts are fairly straight forward in developed countries. However in developing countries, such as South Africa, more challenges exist in identifying and managing their impacts to the benefit of a wider community. South Africa has one of the most unequal distributions of income in the world as well as a very high unemployment rate which all complicates the understanding and management of these impacts. All factors taken into account create prevailing socio-political, economic as well as cultural barriers. This translates into community members not necessarily obtaining tangible benefits from the tourism industry such as increased levels of income, job creation and infrastructure development for instance, which is the ideal situation. The social exchange theory explains that these residents might as a result deter their support for the tourism industry. However it is important to determine which types of benefits will lead to increased levels of community support and therefore the following research questions can be formulated: “What are the tangible and intangible social impacts of tourism on communities and how strong is the role they play in fostering community support for the tourism industry?” Therefore the primary goal of this thesis was to conduct a critical assessment of the social impacts of tourism on selected communities with reference to the tangible and intangible impacts. This primary goal was reached through the achievement of four objectives. The first objective was a critical analysis of literature pertaining to sociology and how communities perceive tourism from a sociological perspective. The review analysed communities’ roles in tourism, barriers that hinder them from partaking in the industry as well as recommendations that were made to overcome the barriers. The term “social impact” as well as models that explain how and why social impacts take place, were analysed. This objective provided a foundation for the rest of the study in terms of social impacts of tourism on communities. The second objective was to critically analyse the social impacts that originate as a result of tourism activity, but to interpret it from a tangible contrasted with intangible point of view. This was done in order to create a better understanding what role tangible and intangible social impacts play, as well as how strong a role it plays in influencing community perceptions. The third objective was to determine the residents’ perceptions of tangible and intangible social impacts of tourism on three tourism dependent communities in South Africa as well as to determine the variables that influence the perceptions of these impacts. This was done with the aim of creating a model for measuring the tangible and intangible social impacts of tourism which will allow for improved marketing and managing of tourism in South African communities. The distinction between the tangible and intangible social impacts of tourism in mind, a selfadministered questionnaire was distributed in three tourism-dependent communities in South Africa by means of probability sampling within stratified sampling. The communities included in the research were Clarens (n=251), Soweto (n=375) and Jeffreys Bay (n=417). The questionnaires were captured in Microsoft Excel and analysed in the IBM Statistical Package for Social Sciences (SPSS v 20.0.0), while the software package, Analysis of Moment Structures (AMOS v 21.0.0) was utilised for the Structural Equation Model (SEM). The analysis of the data was done over three phases. The first phase was exploratory research which included the use of two-way frequency tables for compiling a combined community profile as well as two Exploratory Factor Analyses to explore the ways in which tangible and intangible social impacts can be grouped. In the second phase, Confirmatory Factor Analyses (CFA) revealed the theoretical model with four reliable tangible social impacts and two reliable intangible impacts. The tangible social impacts included: environmental improvement; environmental degradation; cost of daily living; and economic improvement while the intangible social impacts included: community upliftment and pride and community protection and education. The intangible social impact, community upliftment and pride was perceived as the most important impact, thus revealing the power of intangible social impacts for fostering community support for tourism. Significant to this study it was found that community members remained supportive of the industry, even if they are not directly involved in it. It was furthermore found that the communities are not homogenous which holds major implications for tourism planners and managers. This resulted in further analyses to compare the communities. Analyses were done in order to determine the influence of variables such as tourism perceptions, involvement in the tourism industry as well as residents’ levels of education on the perceptions of the tangible and intangible social impacts of tourism. Very few instances were found where these aspects acted as strong predictors of the perceptions of tangible and intangible social impacts of tourism. During the third and final phase, a model was developed for measuring the relationships between the tangible and intangible social impacts of tourism. This innovative model has been optimised so that it can be applied to other tourism dependents communities in South Africa. This model can thus assist tourism planners and managers to understand the tangible and intangible impacts as a result of tourism in the designated communities as well as how these communities will perceive the impacts. This model thus serves as a tool for maximising the positive social impacts created by tourism and minimising the negative, thus contributing to the sustainable development of the industry. The last objective was to draw conclusions and make recommendations with regard to the objectives of the study. The contributions of the study were also discussed as part of this objective. It was determined that this study makes multiple contributions towards social impact literature in tourism, towards the applicable methodology of determining social impacts in developing countries as well as practical contributions that will inform future planning and development in communities. This thesis firstly contributed towards the literature by distinguishing between tangible and intangible social impacts within a tourism and developmental context. These categorised social impacts can also be used in future research as it contributes to the research methodology through the development of a questionnaire that can measure the tangible and intangible social impacts of tourism within a South African context. This measuring instrument can also be used in future research. The finding which revealed that the intangible element (community upliftment and pride) was the most important to local residents has implications for tourism planning and development. It is therefore a factor that should be taken into account in future research. There are also several practical implications for tourism marketers, managers and developers. The development of the tangibleintangible impact model provides the latter with an instrument that can be used to measure and effectively manage the various social impacts of tourism. It is clear that communities cannot be seen as homogeneous, therefore individual planning should be done based on the character and composition of the applicable communities. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2014

In 1979 Daniel Kahneman and Amos Tversky created the prospect theory. It became an accepted and appropriate theory in explaining decision making under risk. The prospect theory has been one of the most cited articles in economics and Kahneman received the Nobel Prize in Economic Sciences as a result of the creation and development of the theory. Therefore the prospect theory is considered to be more suitable compared to the previously accepted theory, the expected utility theory. Following the prospect theory, researchers have utilized it to describe individual but also corporate management decision making when faced with risk. In this thesis the authors will focus on the latter. Despite the prospect theory being a well-accepted theory, there have been several critics due to its limitations and Audia and Greve (2006) are one of these critics. Their study suggested that corporations under threat, i.e. small firms with low returns, act risk averse. The findings of Audia and Greve (2006) violate the prospect theory when considering small firms that have below target returns. They tested the theory on an industry that has the characteristics of having relatively high proportions of tangible assets. Audia and Greve (2006) also proposed that a similar conclusion could be drawn if tested on an industry characterized by having a high level of intangible assets. This thesis examines the applicability of the prospect theory in the Swedish automotive industry and staffing and recruitment industry. The characteristics of the two industries are that the automotive industry has a high proportion of tangible assets and the staffing and recruitment industry has a high level of intangibles. The authors test if the prospect theory can be used to describe the decision making of both industries but also test the theory on small and large firms. Following the results of this paper we show that the prospect theory can be applied to the Swedish automotive industry and staffing and recruitment industry, characterized by having high levels of tangible assets and intangible assets respectively. The theory can also be used to explain decision making under risk for small firms within both industries and large firms within the automotive industry. Even though the prospect theory was originally tested on individuals, the conclusion can be drawn that the prospect theory once again prevails as an explanation of the decision making in the management of corporations. It can describe the decision making of firms in the two industries having characteristics of different asset tangibility and for firms of different size.

This study aims to investigate the relative contribution of tangible and intangible resources, and capabilities on firm performance based on the measures of market share, sales turnover and profitability and explore the complex interaction and foundation of different resource sets and capabilities in the process of performance creation within the context of resource-based theory. In order to address these objectives, a mixed-methods research approach incorporating both qualitative and quantitative components was utilised. Hence, a sequential explanatory design is employed, commencing with qualitative methods including in-depth interviews along with the literature review to define and organise resources and capabilities in a coherent system that will form the basis of survey instrument, leading to quantitative methods which empirically test a series of hypotheses regarding the contribution of resources and capabilities on firm performance. Whilst qualitative data analysis indicated organisational culture, reputational assets, human capital, business processes and networking capabilities as the most important determinants of firm performance, the survey that was conducted on a total of 243 questionnaires obtained from 951 firms revealed that intangible resources and capabilities contributed more greatly to firm performance compared to tangible resources. However, in contrast to the proposition of resource-based theory that views capabilities as the most important skills that underpin the development and deployment of both tangible and intangible resources, capabilities offered rather limited additional explanatory power to the prediction of firm performance only with respect to profitability against the combined effects of tangible and intangible resources. All findings were explained especially within the context of Turkish business environment that shows typical emerging market characteristics. Moreover, some noteworthy results were elaborated based on the developed and emerging market differences. Overall, the study raises some questions with respect to resource contributions on firm performance and offers a fruitful avenue for further research.

A inclusão de crianças com deficiência em escolas regulares, ocorrida seguindo a Lei 13.146 de 06 de julho de 2015, que institui a Lei Brasileira de Inclusão da Pessoa com Deficiência, exige que as atividades escolares sejam acessíveis a todas as crianças. Entre as atividades escolares, as atividades de programação têm se espalhado nas escolas devido aos benefícios gerados nas habilidades dos alunos, como criatividade e pensamento lógico. Atualmente, essas atividades utilizam principalmente ambientes de programação em blocos, como o Scratch, que focam em aspectos visuais para interação, contando com cores, formatos e utilização do mouse. Nesse contexto, e de grande importância o estudo de interfaces de programação para que crianças com deficiência visual possam ser incluídas e participem em conjunto com as outras crianças. Este projeto busca investigar este tema, bem como propor e avaliar um sistema para atividades de introdução à programação para crianças cegas e videntes. Foi proposto um sistema formado por peças tangíveis, em que os blocos digitais foram substituídos por peças físicas com formas para reconhecimento tátil e respostas auditivas. Foi adotado um modelo cíclico para o desenvolvimento do protótipo que garantiu duas etapas de testes com usuários. Na primeira etapa foram 4 participantes videntes, sendo que três participaram vendados, e a partir das observações foram gerados novos requisitos e modificações no protótipo. Na segunda etapa participaram 2 crianças cegas e os resultados destes testes geraram requisitos específicos para a utilização do sistema por crianças cegas. Este trabalho traz como contribuição final um conjunto de recomendações para o desenvolvimento de sistemas que permitam a crianças cegas e videntes brincarem juntas em atividades de programação. / The inclusion of children with disabilities in regular schools, following Law 13,146 of July 6, 2015, which establishes the Brazilian Law on the Inclusion of Persons with Disabilities, requires that school activities be accessible to all children. Among school activities, programming activities have spread in schools because of the benefits generated in students\' skills such as creativity and logical thinking. Currently, these activities mainly use blocks programming environments, such as Scratch, that focus on visual aspects for interaction, counting on colors, shapes and mouse usage. In this context, it is of great importance to study programming interfaces so that children with visual impairment can be included and participate together with other children. This project seeks to investigate this theme as well as to propose and evaluate a system for introductory programming activities for blind and sighted children. It was proposed a system formed by tangible pieces in which the digital blocks were replaced by physical pieces with forms for tactile recognition and auditory responses. It was adopted a cyclical model for the development of the prototype that guaranteed two stages of testing with users. In the first stage, four sighted participants, three were blindfolded among them, and and from the first observations were generated new requirements and modifications in the prototype. The second stage involved 2 blind children and the results of these tests generated specific requirements for the use of the system by blind children. This work brings as final contribution a set of recommendations for the development of systems that allow blind and sighted children to play together in programming activities.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-09-17T14:57:23Z No. of bitstreams: 1 HamiltonBrunoDissertacao2018.pdf: 3908365 bytes, checksum: 9e0df17bd246aecffba4df5794e8a7ac (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-09-17T14:58:10Z (GMT) No. of bitstreams: 1 HamiltonBrunoDissertacao2018.pdf: 3908365 bytes, checksum: 9e0df17bd246aecffba4df5794e8a7ac (MD5) / Made available in DSpace on 2018-09-17T14:58:10Z (GMT). No. of bitstreams: 1 HamiltonBrunoDissertacao2018.pdf: 3908365 bytes, checksum: 9e0df17bd246aecffba4df5794e8a7ac (MD5) Previous issue date: 2018-07-09 / The process of determining the worth of a company (valuation) aims to calculate the fair value using several methodologies. Considering that, the value of a company is a result of its potential production; valuation methods should measure the capability to generate future benefits from the company's assets, which may be tangible (machinery, stock, etc.) and intangible (brands, the quality of its administration, strategy, etc.). Intangible assets, besides being more difficult to measure, are fundamental to the organization, contributing to the company's value. Several methods have been identified, making more difficult to choose the method to be used. Thus, the present study sought to analyze the main valuation methods and their applications, both those traditionally used and those that used for intangible assets. It was also observed if the governance of the company and involvement in fraud and corruption are considered during the evaluation. The identification of the practices of using which evaluation methods are most appropriate to each type of organization was elaborated from the data collection through the application of a structured questionnaire with professionals of the area and the evaluation of the results by a discussion group composed by specialists. The research findings can contribute to the choice of methods for evaluating companies, depending on their segment, size and concentration of assets: tangible and intangible. The results of this work demonstrate that, despite the existence of several methods of valuation of companies and intangible, the cash flow discounted method is the most used, but can also be complemented by other methods. / O processo de avaliação de uma empresa (valuation) tem como objetivo calcular o valor justo (fair value), sendo que esse cálculo pode ser realizado mediante a utilização de diversas metodologias. Considerando que o valor de uma empresa é representado pelo o que poderá produzir, os métodos de avaliação devem, em princípio, mensurar a capacidade de geração de benefícios futuros, originados dos ativos da empresa, que podem estar sob a forma de ativos tangíveis (imóveis, máquinas, estoques, etc.) e intangíveis (marcas, a qualidade de sua administração, sua estratégia, etc.). Os ativos intangíveis além de apresentarem maior dificuldade de serem mensurados, possuem importância fundamental na medida em que seu adequado gerenciamento gera vantagens competitivas à organização, contribuindo para a alavancagem do valor da empresa. Foram identificados diversos métodos, o que dificulta a escolha do procedimento a ser empregado. Assim, o presente estudo buscou verificar a aplicação dos principais métodos de avaliação, tanto os tradicionalmente utilizados, como os que tratam de avalição dos ativos intangíveis. Procurou-se observar se a governança da empresa e envolvimento em fraudes e corrupção são consideradas quando da avaliação. A identificação das práticas de utilização de quais métodos de avaliação são mais adequados a cada tipo de organização foi elaborado a partir da coleta de dados mediante a aplicação de um questionário estruturado com profissionais da área e da avaliação dos resultados por um grupo de discussão composto por especialistas. Os achados da pesquisa podem contribuir para a escolha de métodos para avaliações de empresas, em função do seu segmento, porte e concentração de ativos: tangíveis e intangíveis. Os resultados deste trabalho demonstram que, apesar da existência de diversos métodos de avaliação de empresas e de intangíveis, o método do fluxo de caixa descontado é o de maior utilização, podendo, porém, ser complementado por outros métodos.