Context: There has been a substantial growth of organizations adoptingAgile software development methodologies for various reasons. The requirementof improving the software processes with respect to traditional softwaredevelopment was clear and evident for different reasons. But the need forSoftware Process Improvements (SPI) in Agile context is unclear and thechallenges faced during the implementation of SPI in Agile software developmentare quite ambiguous. These two issues lie as a motivation for theobjectives of our study. Agile being a flexible way of software development,having a non-flexible framework is almost incompatible for implementingSPI in Agile software development. This acts as an inducement for buildingup our final objective. Objectives: The objectives of this research is to identify the need of Agile-SPI in software industry, challenges faced in implementing Agile-SPI atorganizational level and at team level and finally propose an approach forimplementing Agile-SPI based on improving practices. Methods: In order to achieve the objectives of our research, we initiallycarried out a survey, later cross verified and validated the data obtained inthe surveys through interviews. Literature review was performed to gainknowledge over the background and related work. Results: A total of 34 responses were obtained through survey. Theseresponses obtained through survey are further cross verified and validatedthrough 9 interviews. The data obtained through survey has been analyzedthrough descriptive statistics and the data obtained through interviews wasanalyzed using thematic coding. Conclusions: The need of Agile-SPI and the challenges faced by the organizationsand teams while implementing SPI in Agile software developmentwere identified. A total of 16 needs of Agile-SPI, 30 challenges faced byorganization and 37 challenges faced by team were drawn from survey andinterviews conducted. Finally, a conceptual framework has been proposedto implement SPI in Agile environment based on improving practices.

Made available in DSpace on 2016-03-15T19:38:56Z (GMT). No. of bitstreams: 1 RAFAEL SILVEIRA XAVIER.pdf: 6103968 bytes, checksum: 1d52ca1ae861fc2f471419697e81c42f (MD5) Previous issue date: 2015-09-16 / Universidade Presbiteriana Mackenzie / Currently, the natural sciences are taking advantage of information and computing concepts to investigate the structure of nature and the interrelationships among the various natural systems. Furthermore, scientists from various fields are arguing that nature performs computations and others argue that the basic structure of the physical world is based on informational and computational processes. Within this scenario, there is the Natural Computing, whose main premise is to assume that natural phenomena can be interpreted from a computational perspective and that these phenomena can be modeled computationally and applied in different scientific contexts. Although Natural Computing is committed with the computational interpretation of nature, there is no theoretical framework that leads to the explanation of natural systems from a computational perspective. In this context, this thesis proposes a Conceptual Framework that allows to computationally explain the structures and processes within natural systems. The Conceptual Framework is based on a set of concepts and macroconcepts and its formalization consists of two sets of tools: a conceptual map with its graphical view of macroconcepts and concepts and their relationships; and a set of UML diagrams to computationally modeling the structures, processes and subprocesses present in natural systems. Thus, the proposed Conceptual Framework brings an intuitive and visual way to understand the natural systems under a computational perspective and to guide the modeling of bioinspired algorithms. From the perspective of a bioinspired analysis of algorithms, modeling tools allow to view conceptual gaps in the algorithms. Finally, the proposed Conceptual Structure is used as a tool for the analysis and synthesis of bioinspired algorithms, more specifically to develop algorithms inspired by the behavior of bacteria. In this way, the proposed framework aims to build an analysis and synthesis tool to collaborate for the theoretical and interdisciplinary maturation of Natural Computing. / Atualmente, as ciências naturais estão se valendo de conceitos de informação e computação para investigar a estrutura da natureza e as inter-relações entre os diversos sistemas naturais. Além disso, cientistas de diversas áreas estão argumentando que a natureza realiza computações e outros defendem que a estrutura básica do mundo físico está fundamentada em processos informacionais e computacionais. Dentro deste cenário, existe a Computação Natural, cuja principal premissa é assumir que os fenômenos naturais podem ser interpretados sob uma perspectiva computacional e que esses fenômenos podem ser modelados computacionalmente e aplicados em diferentes contextos científicos. Embora a Computação Natural se comprometa com a interpretação computacional da natureza não existe um corpo teórico que permita explicar os sistemas naturais sob uma perspectiva computacional. Neste contexto, esta tese propõe uma Estrutura Conceitual, que explica computacionalmente as estruturas e processos presentes nos sistemas naturais. A Estrutura Conceitual é embasada em um conjunto de conceitos e macroconceitos e sua formalização consiste em dois conjuntos de ferramentas: um mapa conceitual que representa uma visualização gráfica dos macroconceitos e conceitos e suas relações; e um conjunto de diagramas UML para modelar computacionalmente as estruturas, processos e subprocessos presentes nos sistemas naturais. Desta forma, a Estrutura Conceitual proposta traz consigo uma forma intuitiva e visual de entender os sistemas naturais sob uma perspectiva computacional e de guiar a modelagem de algoritmos bioinspirados. Da perspectiva da análise de algoritmos bioinspirados, as ferramentas de modelagem permitem visualizar lacunas conceituais na engenharia dos algoritmos estudados. Por fim, a Estrutura Conceitual proposta é utilizada como ferramenta para o projeto e desenvolvimento (síntese) de algoritmos bioinspirados, mais especificamente para o desenvolvimento de algoritmos inspirados no comportamento das bactérias. Desta forma, a Estrutura Conceitual proposta visa a construção de um ferramental de análise e síntese que colabore para o amadurecimento teórico e interdisciplinar da Computação Natural.

The main objective of this diploma thesis is to familiarize the readers with the Conceptual Framework relating to the International Public Sector Accounting Standards IPSAS. Introduction is dedicated to the public sector, its basic characteristics and its nature in general. For easier understanding of the issue is further discussed about international financial reporting systems; IFRS and US GAAP is mentioned primarily. The greatest scope is left to the main topic, to the Conceptual Framework IPSAS. The thesis discusses the basic principles and requirements for financial reporting of public sector entities which are regulated by Conceptual Framework IPSAS. Attention is also focused on comparison with the accounting system in the Czech Republic for the purpose of analyzing the possibilities of its implementation in Czech accounting legislation.

Thesis (Ph.D. Commerce (Human Resource Management)) -- University of Limpopo, 2021 / Workplace bullying is a complex and widespread phenomenon, which has become a challenge to understand as an organisational phenomenon because of its complexity and numerous labels and terms that are used interchangeably by researchers, media and the public, when describing the behaviour. The potential for bullying in the workplace is always present in situations where people continually interact. Currently, workplace bullying has become a phenomenon that has caused significant problems when ignored. This study endeavoured to explore workplace bullying from African indigenous perspective with no predominantly continuation of the work from Western countries and develop strategies and model of managing workplace bullying from an African perspective. This empirical study was conducted in Limpopo province and grounded theory was used as methodological strategy with twenty-one indigenous research participants selected through the use of snowball sampling. Furthermore, the constructivist worldview formed the basis of the study on workplace bullying accounts, which was generated through semi-structured interviews with the support of interview guide. Interviews were recorded using call phone recorder, transcribed, coded and analysed using Microsoft Excel and interpreted. Thus, six key themes emerged from this study to address shared themes from individual accounts of workplace bullying incidents, causes and consequences from indigenous, contextualised perspective. The findings of the study identified nine accounts of bullying behaviour. These are disrespect, rumours or bad-mouthing, name calling, threats, unfair treatment, yelling to cause public humiliation, infringement of rights, work overload and domineering. Furthermore, contracts of employment and demonstration of power was identified as causes and dynamics of bullying behaviour. The findings also showed that workplace bullying accounts resulted in high turnover rate, compromised employee well-being and performance. Most participants managed workplace bullying by “doing nothing”. The data also showed that age and gender play a significant role in the African contexts, taking into consideration shared cultural believes and customs. The study further provided a practical model for managing workplace bullying from an African perspective. Furthermore, the study proposes a need for workplace bullying legislation to further increase the severity of bullying behaviour. The study also highlights a need to incorporate indigenous knowledge when managing workplace bullying. Keywords: Workplace bullying; Indigenous knowledge; Western knowledge; Consequences; Conceptual framework; Culture

This paper presents a conceptual framework and critical considerations for the scholarship of teaching and learning (SoTL) in academic public health. Academic education for public health has undergone significant transformation over the last two decades as the demand for responsive and innovative public health pedagogy and training for preparing graduates to deploy an increasing array of skills has grown. The authors suggest that the role of schools, administrators, faculty, and educational staff in developing promising practices for teaching and learning in public health involves an articulated conceptual framework to guide the development and dissemination of scholarly, pedagogical innovations. Building on seminal philosophical foundations of SoTL, the authors conceptualize SoTL from the foundational belief that knowing and learning are communal tasks and that faculty are both scholars and learners in the practice of education. The paper advocates for SoTL as a form of engaged practice and scholarly inquiry that exists in contextually rich, diverse educational environments that abounds with uncertainty. SoTL is guided by an educational philosophy, values, and learning theories that envision educators critically examining themselves, their teaching practice, scholarly literature, and students' learning to improve their teaching, enhance learning, and promote further inquiry. The authors suggest that SoTL involves the search for multiple forms of evidence and fosters dialogues on multiple interpretations and perspectives of the most promising practices of teaching and learning. The authors advocate for the term promising practices as an outcome of SoTL that supports and nurtures ongoing scientific discovery and knowledge generation, instead of supporting the search for best-ness in teaching and learning endeavors. SoTL should occur across formal, informal, and nonformal education.

[pt] A metodologia proposta, MaSID, traz uma abordagem ágil para o desenvolvimento de sistemas inteligentes de apoio à decisão, neste sentido o trabalho tem como objetivo fornecer um guia para o planejamento e o desenvolvimento de forma a correlacionar informações externas, objetivas ou subjetivas, que venham a reforçar ou modificar uma decisão, modificando assim comportamentos internos ao sistema. Metodologias ágeis atuais não contemplam o levantamento de requisito nem conduzem para uma análise de como fatores externos podem influenciar nas decisões, para suprir esta lacuna nossa metodologia dispõe de um fluxo iterativo e incremental onde cada fase é composta por três reuniões de trabalho, de 15 minutos cada, que recebem artefatos de entrada e geram artefatos de saída, resultado das análises realizadas. Um ciclo da metodologia representa uma passagem por todas as fases, já a execução de uma fase significa que todas as reuniões planejadas foram realizadas. A condução das reuniões visa garantir maior eficiência, colaboração e adaptação às mudanças, para análises mais profundas durante as reuniões, a metodologia disponibiliza frameworks conceituais e artefatos específicos. Podemos citar alguns como, o framework de negociação, artefatos no formato de quadro e formulários e o gráfico 3D de complexidade que permite visualizar tamanho e complexidade do software desejado. Estas ferramentas viabilizam um ambiente de colaboração durante a reunião, e além disso, melhoram o processo cognitivo da análise, trazendo um ciclo de feedback contínuo. Por isso, entendemos que a metodologia MaSID pode melhorar a qualidade e a objetividade das definições do critério de inteligência em um sistema de apoio à decisão. Parte da metodologia foi validada em um projeto voltado para contratos de importação de gasolina, exposto no primeiro estudo de caso. / [en] The proposed methodology, MaSID, brings an agile approach to the development of intelligent decision support systems, in this sense the work aims to provide a guide for planning and development in order to correlate external information, objective or subjective, that comes to reinforce or modify a decision, thus modifying behaviors internal to the system. Current agile methodologies do not include requirements gathering nor do they lead to an analysis of how external factors can influence decisions. To fill this gap, our methodology has an iterative and incremental flow where each phase is made up of three 15-minute work meetings each, which receive input artifacts and generate output artifacts, the result of the analyzes performed. A cycle of the methodology represents a passage through all phases, while the execution of a phase means that all planned meetings have been carried out. The conduct of meetings aims to ensure greater efficiency, collaboration and adaptation to changes. For deeper analyzes during meetings, the methodology provides conceptual frameworks and specific artifacts. We can mention some such as, the negotiation framework, artifacts in the format of tables and forms and the 3D complexity graph that allows you to visualize the size and complexity of the desired software. These tools enable a collaborative environment during the meeting, and in addition, they improve the cognitive process of analysis, bringing a continuous feedback cycle. Therefore, we understand that the MaSID methodology can improve the quality and objectivity of intelligence criteria definitions in a decision support system. Part of the methodology was validated in a project focused on gasoline import contracts, exposed in the first case study.

År 2011 drog IASB slutsatsen att föreställningsramen åter borde vara ett prioriterat projekt för revidering. Syftet med denna revidering var att tillhandahålla bättre riktlinjer till standardssättare. Detta mynnade ut i ett ”Exposure Draft” (ED), som IASB publicerade i maj år 2015. Revideringen ledde bland annat fram till ett antal förändringar av olika definitioners innehåll. Studiens problemdiskussion visar att processen att skapa en accepterad föreställningsram är komplex.Syftet med denna studie är att undersöka intressenternas attityd gentemot IASBs revidering av tillgångsdefinitionen i förställningsramen, år 2015 och utreda om attityden skiljer sig mellan olika intressentgrupper samt kulturer för att se om den borde fortsätta revideras.Den 25 januari 2016 hade 241 ”comment letters” publicerats på IASBs hemsida som svar på IASBs ED 2015. Efter bortfall och urval erhöll vi 92 ”comment letters” som behandlads i denna studie. För att utläsa intressenternas åsikter och attityder, avseende tillgångsdefinitionen, valde vi att genomföra en kvalitativ innehållsanalys. Vi antog sedan en abduktiv forskningsansats, som innebär att studien innehåller både deduktiva och induktiva inslag.Studien indikerar att en majoritet av respondenterna delade IASBs uppfattning angående de olika delarna av tillgångsdefinitionen, dock är det endast en minoritet av respondenterna som delar IASBs uppfattning angående samtliga delar av tillgångsdefinitionen. Detta innebär att de flesta intressenter motsatte sig någon del av definitionen. Den främsta kritiken är att revideringen medför att fler osäkra tillgångar kan recogniseras i balansräkningen. Det förekommer också en avsaknad av riktlinjer kring vissa delar av tillgångsdefinitionen.Vår slutsats är att det förekommer skillnader mellan intressenternas attityder och att detta i vissa fall är kopplat till deras ekonomiska intresse. Studien indikerar även att det finns en marginell skillnad mellan de olika kulturområdena (African East, Anglo, Asian-Colonial, Germanic, Less developed Asian, More developed Asian, More developed Latin och Nordic). En majoritet av respondenterna inom de studerade kulturområdena innehar ett optimistiskt synsätt gentemot tillgångsdefinitionen vilket står i kontrast till tidigare forskning. Utifrån denna slutsats så anser vi att tillgångsdefinitionen borde fortsätta revideras för att skapa klarare riktlinjer. / In the year of 2011, IASB came to the conclusion to once again revise their Conceptual Framework. The purpose of this revision was to create clearer guidelines for the standard setters. The revision led to an Exposure Draft (ED) that IASB published in May of 2015. The result of the revision was a number of propositions that IASB announced in the ED. The process of creating an accepted framework is complex, which is shown in the problem discussion of this study.The purpose of this study is to examine the stakeholders' attitude towards IASB's revision of the asset definition, year 2015, and examine whether the attitude is different between different stakeholders and cultural areas to see if a new revision should be required.IASBs website had 241 comment letters available on January 25, 2016 as a response on the ED. These were examined and a defined selection was made which reduced the number of comment letter to 92. To identify the stakeholders' opinions and attitudes towards the revised asset definition, a qualitative content analysis was made. An abductive research approach was used, which means that the study contains both deductive and inductive elements.A majority of the respondents directed criticism towards some parts of the asset definition. This indicates that a majority of the respondents are critical towards IASB’s asset definition as a whole. The main criticism towards the revision involved a concern that more uncertain asset could be recognized in the balance sheet, which would lead to a decreased relevance in the financial reports. The respondents also expressed that the revised asset definition have an absence of guidelines on some parts of the definition.The conclusion of this study is that it exist some differences between stakeholders' attitudes which in some cases can be linked towards their economic interest. The study also indicates that it exist a marginal difference between different areas of culture (African East, Anglo, Asian-Colonial, Germanic, Less developed Asian, More developed Asian, More developed Latin och Nordic) and that the areas hold a more optimistic view in contrast to previous research. From this conclusion we argue that the asset definition one again should be revised, with clearer guidelines.This essay will be written in Swedish

<p>E-commerce is far more common in large firms than in small and medium-sized enterprises (SMEs). As a result SMEs risk competitive disadvantages. A growing body of research has attended to this problem but few studies examine the adoption of e-commerce from a broader contextual perspective. To be able to understand SMEs’ adoption of e-commerce it is desirable to study their contextual preconditions, approaches and effects.</p><p>The purpose of this study is to contribute to the theory building in the e-commerce area by forming a conceptual framework over SMEs’ adoption of e-commerce: the ECA (Electronic Commerce Adoption) framework. A central starting point for the study is Pettigrew’s (1985) contextual framework for strategic changes. The analysis dimensions in Pettigrew’s framework − content, context and process − are adapted to adoption of e-commerce. Thus, the ECA framework consists of analysis models that focus on a) the content, b) the context and c) the process of e-commerce adoption in SMEs. Further, the ECA framework includes an analysis model over the interplay between content, context and process and a typology over adoption situations. The SME in its role as a supplier is the unit of analysis. The study uses an abductive approach where results from previous studies in areas such as e-commerce, information systems and decision making are used as sources for forming the ECA framework. The ECA framework is then applied to the collection, interpretation and analyze of empirical data from the case studies of two small and one medium-sized enterprise. The case studies lead to the identification of additional elements that are added to the analysis models.</p><p>One contribution from the study is the typology over adoption situations. The typology, which builds on studies of Junghagen (1998) and Engsbo et al. (2001), divides the adoption of e-commerce in SMEs into five categories of adoption situations: proactive adoption situations, adaptive adoption situations, pragmatic adoption situations, forced adoption situations and enabled adoption situations. An adoption situation describes what is being adopted (content), why (context) and how (process).</p><p>Another contribution is the so called adoption guides. These are contextual conditions whose states indicate if a SME will adopt e-commerce or not and if so, which adoption situation they are likely to find themselves in. The adoption guides are: the relative dependence on individual customers, the degree of customer pressure, the strategic needs of e-commerce, the information complexity and, the CEO’s extent of aversion towards risk-taking. Consequently two major conclusions from this study are that SMEs’ e-commerce adoption can be divided into five different adoption situations and a small number of contextual conditions – here called adoption guides – determine which of them a SME tend to go through. The typology enables organizations that educate SMEs or support their development of e-commerce to design their efforts more efficiently and researchers to diversify the studied population. As the study is theory building the contributions and conclusions are propositions that need to be tested empirically in future studies.</p>

This thesis explains the main purposes and aims of the convergence process between International Financial Reporting Standards and the American Generally Accepted Accounting Prinicples in a join projects between IASB (International Accounting Standards Board) and FASB (Financial Accounting Standard Board). In respect of the join projects, two are described. These are: "Revenue recognition" and "Presentation of financial statements". A major part of the financial statement element is the draft of statement of comprehensive income. Readers of this thesis will find included information about IFRS conceptual framework and in addition details of its planned replacement, which comes from convergence process.

The paper deals with the problems of financial reporting in Switzerland. In the introduction, the reader gets the idea of the concept of regulation which is structured in two levels. Both of them are focused on more deeply in the following chapters. The first chapter analyses the regulation included in the "Commercial Code" (Obligationenrecht). Furthermore, the framework of the current Swiss commercial-law and the regulation of auditing are addressed. The second chapter focuses on the regulation based on the Swiss generally accepted accounting principles (Swiss GAAP FER), including their Conceptual Framework. The third chapter is dedicated to examples of financial reporting according to Swiss GAAP FER (presentation of financial statements, provisions).