No / The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.

We are currently witnessing an increase of international interest in mathematics education, fueled partly by the growing concerns of students’ declining results, but also by changed perceptions of what mathematics students should master. In response, many initiatives have appeared in order to move away from traditional to more inquiry based approaches to teaching. Though several small-scale studies have contributed much to our understanding on how to support teachers in this work, there is still a lack of research conducted on a larger scale. Therefore, the aim of this thesis is to add to our knowledge of how to support instructional improvement at scale. This is done by focusing on two common approaches to support mathematics teachers’ development of reform based practices: teacher professional development [PD] programs and curriculum materials. The thesis builds on four papers which are all connected to a project aiming at improving the mathematics instruction in a large Swedish municipality. The project includes a PD-program for almost 400 elementary teachers and the mathematics curriculum materials that teachers are using play a central role in the program. The first two papers focus on curriculum materials either by using surveys to compare teachers’ views of the support offered in the materials and their reported mathematics instruction, or by conducting textbook analyses to characterize how some commonly used materials communicate about, for example, goals of lessons. The results demonstrate that teachers using different materials experience different levels of support from them and also show variations in their reported instruction. These differences are further reflected in the textbook analyses which show that the materials offer teachers various support, for example regarding how they communicate about goals. The last two papers focus on teacher PD-programs either by comparing the effects of two programs on student achievement, or by using surveys to examine teachers’ views of one of the programs and its impact on their reported instruction. The results indicate that the two PD-programs have affected students’ achievement in different ways, demonstrating both decline and improvement. Even within the programs differences are revealed between students at the primary and secondary levels. These variations are further present in the teacher surveys, where the results show differences between teachers from different grade-levels. By drawing on the literature review and the results of the papers, the thesis ends with a discussion of possible elaborations of a widely used core conceptual framework for studying teacher PD.

The work described provides the development, implementation and evaluation of engineering product design guidelines suitable for engineering product designers. The motivation arises from collaborative efforts that continue to be made by the Least Economically Developed Countries (LDC) and the Most Economically Developed Countries (MDC) towards the development of the engineering design field. It is argued here that product design guidelines which are derived from existing product design methods enhance the capability of engineering designers to shorten time to market, deal adequately with product design constraints and boost supply chains. The sample for the proposed study is comprised of companies in Botswana (a least economically developed country) and the United Kingdom (a most economically developed country). The research has been conducted using a mixed qualitative research approach comprised of aspects from the framework method, cluster analysis and Kolb's model. The findings have identified five themes central to the product design process which are incorporated into the engineering product design guidelines. Case study work was conducted to validate the approach. The following claims are made for contributions to knowledge: 1. A conceptual framework which is a graphical co-ordinate system of engineering and management techniques required by nine engineering product design methods. The conceptual framework is arranged according to two orthogonal axes that describe the structure of the product design process and incorporate the need function form structure, the divergent convergent structure, the product design drivers, product realisation process and product development lifecycles. 2. The product design method notation which is a register of the expressions derived from the conceptual framework and is used to communicate and aid in the selection of a group of techniques being implemented, or intended for implementation by design teams; and 3. The configuration scheme which provides a clear link between components, subassemblies, products, projects, programmes and policies. The critical point put forward by this work is that the conceptual framework is only comprehensible today because the engineering product design methods in the public domain have imparted knowledge about the functions of physical products (described here as part of the need function form structure) at the expense of human needs and the interactive forms of human responses to physical products. The contributions of this research provide a holistic and coherent means of integrating design methodologies for the benefit of design teams in Botswana. The approach is, however, universal and may also be beneficial for design projects in the most economically developed countries.

The existing buildings in the UK are not designed to be functionally adaptive to fit a spectrum of purposes. Alternatively, scrapping these buildings and building anew does not appear to be an economically viable and environmentally sustainable solution either. Proactive solutions to respond to future potential changes of use are rare in previous and current building designs, which ultimately make these buildings functionally redundant. At present, curiosity about adaptable buildings is spreading among owners, developers and policy makers; however, no detailed investigation has been undertaken to identify the economic costs and benefits of adaptability in new buildings. Thus, the present endeavour was designed to bridge this gap. The research exploited both case studies and survey designs to explore the answers to the above problem. Two case studies were undertaken to establish that building changes occur over time, as well as to assess their economic implications in the current built environment at both macro and micro levels. Three web-based surveys (WBS) were designed and circulated among quantity surveyors and architects of the 100 leading consultancy practices in the UK to identify both the design and economic aspects of adaptability in buildings. The total numbers of respondents to WBS1, WBS2 and WBS3 were 13, 32 and 42, respectively. In addition, data was collected from semi-structured interviews with two policy makers, two structural engineers, a quantity surveyor and a facilities manager. Unstructured interviews with a senior planner, a project manager, two architects and a services engineer were used to clarify the issues of design and planning for adaptability in buildings. The findings were interwoven to develop a conceptual framework to identify the economic considerations for adaptability in new buildings. Two workshops were undertaken with the industry partners for the Adaptable Futures research project to verify the results obtained from the case studies and to test the usability of the developed conceptual framework. The group members had multi-disciplinary backgrounds of architecture, quantity surveying and structural engineering, allowing a robust grounding for verification. The results contribute to the body of knowledge in two ways. Firstly, the developed conceptual framework identifies the economic considerations (costs and benefits) for change of use in buildings within the wider context of adaptability over the lifecycle aspects. This will assist owners/clients and developers in their economic decisions for designing new buildings for potential adaptations. Secondly, the research findings strengthen the reliability of the existing body of knowledge whilst confirming the urgent need for designing new buildings towards potential adaptations. In addition, the findings strongly emphasise plan depth and floor to ceiling height as the most influential design parameters for building change of use, the details of which are not highlighted in the previous literature.

Chief Executive Officers (CEOs) have become recognised as brands in the academic and popular domain, but little is known about the relationship between these senior manager 'brands' and the corporate brand of the organisation they represent. Since stakeholders associate the CEO's reputation with that of the company, they may negatively or positively affect each other, and there is little research into this dynamic. Indeed there is only a limited understanding about the field of people branding in general and much less into CEO brands in particular. Consequently this doctoral thesis investigates the people and CEO brands phenomena, the relationships between CEO, corporate brand and stakeholder's self-image and how these can be effectively managed in order to enhance brand equity for the company. Based on a critical realist perspective, this research examines traditional product brand elements from the literature and develops a new conceptual framework for people brands, which is subsequently applied to CEOs. Furthermore a survey is performed with business school students. The findings are analysed by using content analysis, descriptive statistics and by developing and testing a Structural Equation Model. The contribution to knowledge is threefold. Firstly a conceptual framework of people brands is constructed. Second this model is applied to CEO brands. Third five propositions about stakeholder perceptions of CEO brand differentiation and equity are empirically tested. The main findings are that visual presentation is not the main factor to differentiate CEO brands from each other, nor is their association with the company. Positive perceptions of corporate brands can influence the reputation of the CEO brand and lead to an enhancement of their brand equity. Importantly this indicates that stakeholders do not distinguish between CEO and company. Brand equity is also created if there is a relationship between stakeholder self-image and company brand, which in turn can improve the reputation of the CEO brand. Finally brand equity is enhanced through stakeholder perceptions of an ideal self-image. Overall this research has important implications for academia and managerial practice as it extends the knowledge about people and CEO brands and provides an insight into ways in which the relationships between CEO, company and stakeholders can be managed to enhance brand equity for the company

The principles versus rules debate has long since been a conversation in the accounting world, but the conversation heated up in the early part of the 21st century on the heels of a few highly publicized accounting frauds. In an increasingly globalized business environment, convergence between the more rules-oriented US GAAP and more principles-oriented IFRS is becoming more and more relevant. This study attempts to better inform that debate, exploring the accounting conceptual framework, United States legal environment, and the costs and benefits of adopting a more principles-oriented set of accounting standards. This study concludes that, though there would likely be some costs initially, principles-oriented standards give managers the ability to produce more relevant, comparable, and reliable financial statements, and can even serve to deincentivize fraudulent behavior. By adjusting the incentive structure, managers would no longer be offered protection by bright-line rules, instead required to more faithfully represent the economic reality of their firm. However, though rules-oriented standards like lease accounting are in need of improvement, due to the complex nature of some transactions, not all standards can be solely principles-oriented. As such, the FASB should develop a propensity away from rules, detailed guidance, and exceptions whenever possible.

The study presented in this thesis investigates Offshore Information Technology Outsourcing (IT offshoring) relationships from clients’ perspective. With more client companies outsourcing their IT operations offshore, issues associated with the establishment and management of IT offshoring relationships have become very important. With the growing volume of offshore outsourcing, the numbers of failures are also increasing. Therefore, both clients (service receivers) and suppliers (service providers) face increasing pressure to meet with the objectives of IT offshoring initiatives. Improving the quality of the relationship between client and supplier has frequently been suggested in the literature as probable solution area, however not much literature and empirical evidence is available in this respect. The aim of the study is to make a theoretical and practical contribution by studying the interplay between the critical factors influencing the relationship intensity level of the exchange partners and suggest measures that can potentially increase the success rate in IT offshoring engagements. The objectives of this study are: 1. To identify the relevant critical factors and explore its causes and effects (antecedents and consequences) on the relationship intensity significance level. 2. To develop an integrated conceptual framework combining the hypothetical relationship among these identified critical factors. 3. To empirically validate the conceptual framework. To accomplish the first objective and building the theoretical platform for the second objective, three research questions are identified and answered through empirical study backed by literature evidence. The second objective is addressed through an integrative conceptual framework by analysing the related studies across other disciplines, gaps in the existing theories and models in the outsourcing literature. Coupled with literature gap analysis, the researcher adopted some of the relevant features from across various disciplines of management and social sciences that are relevant to this study. After that, the third objective, the research hypotheses are validated with empirical examination conducted in Europe. Seven research hypotheses are developed based on literature analysis on the relationship of the key constructs in the conceptual framework. This study is explanatory and deductive in nature. It is underpinned mainly by a quantitative research design with structured questionnaire surveys conducted with stratified sampling of 136 client organisations in Europe. Individual client firm is the unit of analysis for this study. Data analysis was conducted using partial least squares (PLS) structural equation modelling techniques. In this research, empirical support was found for most of the research hypotheses and conclusions of the study is derived. An investigation into trust as a concept is used to denote relationship intensity, as the central construct of the framework. The validated conceptual framework and tested hypothesis results are the main contributions of this study. The results of this study will also be useful in terms of adopting the conceptual framework linked with hypotheses as a point of reference to begin with, in order to accomplish a healthy exchange relationship. However, a further deep dive and fine tuning the sub-units/composition characteristics of each critical factor may be needed for individual outsourcing initiative(s). This study is particularly relevant to the client-supplier firms already engaged in a relationship but can also be useful to those clients who are planning to begin their journey in IT offshoring in the near future, as a preparatory platform.

Text in English / This work is organised around two main objectives: a) the formulation of a new conceptual framework as the basis for a new scientific aesthetic; and (b) an attempt to explain the possibilities and current limitations of neuroscience in aesthetics. The first part of the work is devoted to the conceptual foundations of aesthetics. In the first chapter, I analyse the philosophical assumptions reflected in neuroaesthetics. In particular, I would like to show that the concept of art on which neuroaesthetics is based is both conceptually and empirically untenable. In the second chapter, I propose a new conceptual framework for a theory of aesthetics; in particular, I present new definitions of key concepts in aesthetics, such as 'art', 'artistic system', 'artistic movement', 'artwork', and so forth. Furthermore, in the second chapter, I advance the view that—even though the neurosciences are an essential part of aesthetics—not every aesthetic problem requires a neuroscientific solution. In other words, there are aesthetic problems that cannot be answered satisfactorily by neuroscience using only its special concepts and terminology. Some questions may require additional sociological, physical and/or semiotic concepts, and explanatory devices. The second part of this thesis deals with the experimental aspects of the neuroscience of artistic appreciation. First, I argue that the conceptual foundations underlying much of the current approaches to neuroaesthetics are still problematic and that the experimental approach cannot be applied in any straightforward manner to conduct neuroaesthetic research. I then review some of the most important results of experimental aesthetics and cognitive neurosciences with regard to the mechanisms of aesthetic appreciation before proposing a new neurocognitive model of artistic appreciation based on the notion of an artistic 'task-set' Finally, I end the second part with a theoretical postulate and a neurocognitive framework pertaining to the interactions between mental images and emotions and their possible role in the process of appreciating literary artworks. In the third and final part of the work, I briefly discuss the central ontological preconditions of the neurocognitive studies of art, namely, the neural hypothesis of identity, ‘mind = brain’, and compare it to other approaches of the mind-brain relationship. I also offer a hierarchical model of mental functions based on both the anatomical and the functional aspects of the brain. / Psychology / Ph. D. (Psychology)

Com a emergência da aprendizagem eletrônica são observadas novas possibilidades para a aplicação de infográficos interativos como uma forma de apoiar a transposição didática de conteúdos no ensino fundamental. O acesso progressivo às tecnologias de informação, comunicação e expressão contribuem para uma visão mais aprofundada sobre a dinâmica existente entre as tecnologias digitais, o Design Instrucional, o Design da Informação e Design de Interação na criação de objetos de aprendizagem. Refletir sobre as diferentes formas de transpor os conhecimentos e explorar o uso de infográficos interativos pode contribuir para o desenvolvimento de materiais didáticos dinâmicos que favoreçam a análise interpretativa dos conteúdos expostos, a tomada de decisão e o entendimento do mundo pela criança. Através da revisão bibliográfica e documental, e da análise de 27 (vinte e sete) objetos de aprendizagem selecionados no Banco Internacional de Objetos Educacionais, a pesquisa procura identificar os elementos essenciais de tais áreas, que venham a contribuir para a concepção e o desenvolvimento de objetos digitais, em relação aos aspectos gráficovisuais, interativos e motivacionais que estimulam a exploração dos conteúdos. Busca-se, através da criação de um framework conceitual, estruturar e relacionar os aspectos relevantes das áreas do Design Instrucional, do Design da Informação e do Design de Interação a fim de confluir tais conceitos de maneira sistemática, de forma a facilitar o planejamento de materiais instrucionais, a transposição didática e o diálogo entre os profissionais envolvidos nestes processos. Por intermédio dos trabalhos apresentados nessa pesquisa, observa-se o potencial do Design da Informação em criar maneiras interativas e eficazes de disponibilizar informações de modo a inspirar professores a explorar e relacionar dados de maneira simples e inteligente para informar e educar. / The advances in digital technology have changed the way people communicate and interact with information. The access to these technologies of information, communication and expression, contribute to a further insight into the dynamics between digital technologies, Instructional Design, Information Design and Interaction Design to support the design process of learning objects. In this sense, exploring different ways to implement the didatic transposition trhough interactive infographics, could contribute to the development of instrunctional materials and enhance children's interpretative analysis of the contents, the decision making and understanding of the world. With this aim, the research seeks to identify the essential elements of these fields, to assist the design and the development of digital learning objects with regards to the graphic elements, interactive and motivational aspects that can improve the exploration of the contents by the users. Through the literature review and the analysis of 27 (twenty seven) learning objects selected from the virtual repository Banco Internacional de Objetos Educacionais, the research seeks to identify the essential elements of such areas. Particularly, with regards to the graphics, interactive and motivational aspects that may which imporve the design process of learning objects and enhance the exploration of the instrunctional contents by the users. Furthermore, by providing a structure which integrates and relates the important elements of the areas of Instructional Design, Information Design and Interaction Design the study developed a Conceptual Framework to optimize and facilitate the planning of instructional materials, the didactic transposition and the dialogue between the professionals involved in these processes. As a result, Information Design can stimulate new forms of interaction and expression, and create interactive and effective ways to provide information in order to inspire teachers to explore and relate data in a simple and smart way to inform and educate.

Purpose: Although logistics management is a crucial part of local and global sports events, there is noresearch-driven characterization of "sports logistics management". The purpose of this paper is to conceptualize a framework that allows for a more structured recognition of logistics in sports, in general, and sport event management, in particular. In addition, we conduct a systematic literature review of sports logistics management and locate opportunities for future research both for sports management and logistics management scholars. Design/methodology/approach: Guided by Durach et al.'s (2017) systematic literature review approach, we identify key attributes and characteristics of sports logistics management. These are based on studies featuring at least partial aspects of logistics management in sports and sport events, and that were published between 2000 and mid-2019. Findings: The study reveals that sports logistics management, meaning logistics activities in sports andsport event management, is a heavily under-researched area that provides an abundance of scientific opportunities. Based on the three sport event types of local/regional sport events, major sport events and mega sport events, the authors propose four sports logistics management pillars that are central to the proposed Sport Logistics Framework: venue logistics management, sports equipment logistics management, athletes logistics management, and fan and spectators logistics management. Originality/value: This is the first study that builds on a systematic review of literature specifically focused on the logistics aspect in sports and sport event management. It provides a conceptual framework of sports logistics management and offers an agenda of future research opportunities.