Thesis (doctoral)--Vasa universitet, 1994. / Thesis t.p. laid in. Includes bibliographical references (p. 247-258) and index.

Thesis (M.S.)--Naval Postgraduate School, 2003. / Title from title screen (viewed Oct. 31, 2005). "June 2003." Electronic book. Includes bibliographical references (p. 103-105). Also issued in paper format.

Thesis (Ph.D.)--Bowling Green State University, 2006. / Document formatted into pages; contains xi, 160 p. Includes bibliographical references.

Thesis (Ph. D.)--Ohio State University, 2006. / Title from first page of PDF file. Includes bibliographical references (p. 109-117).

Thesis (Ph. D.)--University of Washington, 2006. / Vita. Includes bibliographical references (leaves 155-163).

In September 2001, the International Federation of Accountants (IFAC) Education Committee issued Exposure Draft IEG-1, which states, "Information technology is pervasive in the world of business. Competence with this technology is an imperative for the professional accountant." This view was seconded by a leading visionary in the assurance profession, who recently stated that "every aspect of the accounting profession is being pervasively affected by advances in information technology" [Audit. J. Pract. Theory 21 (1) 2002]. Clearly, accounting/auditing education needs to incorporate these technology changes to stay relevant. Despite the apparent need for change, leading academicians have recently talked about the possible demise of accounting/auditing education due to a failure keep up with changes in the business world. Accounting/auditing education has been described as outdated, broken, and in need of significant modification (Albrecht WS, Sack RJ. Accounting education: charting the course through a perilous future. Accounting education series. Sarasota, FL: American Accounting Association, vol. 16, 2000). This study focuses on identifying appropriate information technologies (ITs) for auditing professors and audit practitioners and measuring their self-perceptions of knowledge about these technologies. We conducted a literature search that resulted in the identification of 36 critical information technologies. We then surveyed 1000 accounting information systems (AIS) and auditing professors and 1000 audit practitioners to determine their self-reported IT knowledge levels and perceptions about the best places to learn IT skills. The survey also solicited their views about the best place in the educational process for initially learning these technologies, as well as views about educational methodology. Response rates of 31.2% for professors and 24.7% for practitioners were obtained for the survey. After conducting factor analysis, we found a relatively low level of knowledge for e-commerce and advanced technologies and audit automation constructs by both educators and practitioners, but we found a relatively high level of knowledge for office automation and accounting firm office automation constructs. Results also indicate that the educators with more teaching experience, but lower reported IT knowledge levels, tend to teach auditing. Furthermore, we found a potential "learning gap" between educators and practitioners that may occur for 5 of the 36 technologies examined. The results of this research are important for auditing and AIS education because they strongly suggest that more attention needs to be paid to issues such as assigning courses based on knowledge level rather than seniority, technology training and awareness programs for educators and practitioners, and coverage of IT in the university curriculum.

Submitted by Morgana Silva (morgana_linhares@yahoo.com.br) on 2016-09-02T16:57:19Z No. of bitstreams: 1 arquivototal.pdf: 3280983 bytes, checksum: f92e1c6df6e4d2b135d9bdd19d8a7443 (MD5) / Made available in DSpace on 2016-09-02T16:57:19Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 3280983 bytes, checksum: f92e1c6df6e4d2b135d9bdd19d8a7443 (MD5) Previous issue date: 2016-03-30 / The sharing of information and knowledge in university libraries can be understood as a practice which can mobilize information and knowledge in order to generate new ones and organizational learning, necessary for the development of librarians activities. Thus, the objective is to analyze the share held among librarians of the “Sistema Integrado de Bibliotecas da Universidade Estadual da Paraíba (SIB/UEPB)”. As theoretical review, it is divided into two parts: an overview, converging on the area of information management and knowledge about sharing in the organizational environment with its practices, tools, influences and barriers, and; a view, focused on libraries and university librarians and their tools and sharing practices. From a methodological point of view, it is characterized, on the objectives, such as exploratory and descriptive, and the nature of the data, as quantitative qualitative. As a technique for data collection adopted the methodological triangulation, comprising: online survey, online focus groups and interviews with staff. The technique for analysis and interpretation of data was content analysis. By analyzing and interpreting the data, it was found that the share is held at the SIB / UEPB mainly informal practices, using e-mail, phone, social networking and conversations with colleagues. Librarians considered the environmental SIB / UEPB, most of the time, favorable to exchange information and knowledge. The barriers were related to geographical distance and lack of incentives. On the other hand, coordination and librarians possessed good will and interest in participating in activities that involve sharing. It is proposed an action plan for the systematic sharing among librarians of the SIB / UEPB, starting with the establishment of a responsible team and directing for the use of practices and systematic and formalized way tools. / O compartilhamento da informação e do conhecimento nas bibliotecas universitárias pode ser compreendido como uma prática capaz de mobilizar a informação e o conhecimento, com vista à geração de outros novos e da aprendizagem organizacional, necessários ao desenvolvimento das atividades bibliotecárias. Desta forma, objetiva-se analisar o compartilhamento realizado entre os bibliotecários do Sistema Integrado de Bibliotecas da Universidade Estadual da Paraíba (SIB/UEPB). Como revisão teórica, divide-se em duas partes: uma visão geral, convergindo para área da gestão da informação e do conhecimento, sobre o compartilhamento no ambiente organizacional, com suas práticas, ferramentas, influências e barreiras, e; uma visão focada nas bibliotecas e nos bibliotecários universitários e suas ferramentas e práticas de compartilhamento. Do ponto de vista metodológico, caracteriza-se, quanto aos objetivos, como exploratória e descritiva, e quanto à natureza dos dados, como quantiqualitativa. Como técnica para coleta de dados adotou-se a triangulação metodológica composta por: questionário online, grupo focal online e entrevista com pauta. A técnica para análise e interpretação dos dados foi a análise de conteúdo temática. Ao analisar e interpretar os dados constatou-se que o compartilhamento é realizado no SIB/UEPB principalmente por práticas informais, utilizando e-mail, telefone, redes sociais e conversas com colegas. Os bibliotecários consideraram o ambiente do SIB/UEPB, na maioria das vezes, favorável às trocas de informação e conhecimento. As barreiras encontradas foram relacionadas à distância geográfica e falta de incentivos. Por outro lado, a coordenação e os bibliotecários, possuíam boa vontade e interesse em participar de atividades que envolvem o compartilhamento. Propõem-se um plano de ações para o compartilhamento sistemático entre os bibliotecários do SIB/UEPB, iniciando com a constituição de uma equipe responsável e direcionando para a utilização de práticas e ferramentas de maneira sistematizada e formalizada.

Apresentação do campo da Organização da Informação e do Conhecimento com o subsídio das disciplinas da Terminologia e da Linguística Aplicada com o intuito de aprofundar os fundamentos da pesquisa terminológica para fins documentários. Com isso, foi possível justificar a eficiência da articulação entre os termos nos tesauros, para permitir melhor acesso aos documentos artísticos dos museus. Assim, o problema de pesquisa pauta-se nas possibilidades informacionais alternativas em relação ao cerceamento representativo dos tesauros. Expõe-se a hipótese de que a expansão das relações terminológicas nos tesauros possibilitaria a integração social do museu por meio da confluência entre o Ciclo da Informação e a Espiral da Cultura Científica, denominada Espiral da Informação. Trata-se de uma pesquisa hipotético-dedutiva que combina indução e dedução, fato que permite a mobilidade essencial do pensamento, de modo que de um contexto específico é retirado o problema de pesquisa e, a ele, formulada uma possível solução que será comprovada ou refutada ao longo do desenvolvimento investigativo. Propostas de aperfeiçoamento são realizadas, a fim de evidenciar a importância da Organização da Informação e do Conhecimento para a comunicação e a geração de conhecimento no âmbito museológico. A interpretação subjetiva do indivíduo no museu deve ser respeitada, proporcionando maiores possibilidades de recuperação informacional, a partir da representação adequada de documentos. / Introducing the field of Information and Knowledge Organization with the subsidy disciplines of Terminology and Applied Linguistics in order to deepen the foundations of terminology research for documentary. Thus, it was possible to justify the efficiency of the relationship between the terms in the thesaurus, to allow better access to the documents of art museums. Thus, the research problem is guided in informational alternative possibilities in relation to the restriction of the representative thesauri. Exposes the hypothesis that the expansion of terminological relations of thesaurus enable the social integration of the museum through the confluence of the Information Cycle and the Spiral of Scientific Culture, called Spiral of Information. This is a hypothetical-deductive research that combines induction and deduction, a fact that allows the essential mobility of thought, so that a specific context is removed and the research problem, it formulated a possible solution that is proven or refuted over investigative development. Proposed improvements are made in order to highlight the importance of the Information and Knowledge Organization for communication and knowledge generation within museum. The subjective interpretation of the individual must be respected in the museum, providing greater possibilities for informational recovery from the proper representation of documents.

Apresentação do campo da Organização da Informação e do Conhecimento com o subsídio das disciplinas da Terminologia e da Linguística Aplicada com o intuito de aprofundar os fundamentos da pesquisa terminológica para fins documentários. Com isso, foi possível justificar a eficiência da articulação entre os termos nos tesauros, para permitir melhor acesso aos documentos artísticos dos museus. Assim, o problema de pesquisa pauta-se nas possibilidades informacionais alternativas em relação ao cerceamento representativo dos tesauros. Expõe-se a hipótese de que a expansão das relações terminológicas nos tesauros possibilitaria a integração social do museu por meio da confluência entre o Ciclo da Informação e a Espiral da Cultura Científica, denominada Espiral da Informação. Trata-se de uma pesquisa hipotético-dedutiva que combina indução e dedução, fato que permite a mobilidade essencial do pensamento, de modo que de um contexto específico é retirado o problema de pesquisa e, a ele, formulada uma possível solução que será comprovada ou refutada ao longo do desenvolvimento investigativo. Propostas de aperfeiçoamento são realizadas, a fim de evidenciar a importância da Organização da Informação e do Conhecimento para a comunicação e a geração de conhecimento no âmbito museológico. A interpretação subjetiva do indivíduo no museu deve ser respeitada, proporcionando maiores possibilidades de recuperação informacional, a partir da representação adequada de documentos. / Introducing the field of Information and Knowledge Organization with the subsidy disciplines of Terminology and Applied Linguistics in order to deepen the foundations of terminology research for documentary. Thus, it was possible to justify the efficiency of the relationship between the terms in the thesaurus, to allow better access to the documents of art museums. Thus, the research problem is guided in informational alternative possibilities in relation to the restriction of the representative thesauri. Exposes the hypothesis that the expansion of terminological relations of thesaurus enable the social integration of the museum through the confluence of the Information Cycle and the Spiral of Scientific Culture, called Spiral of Information. This is a hypothetical-deductive research that combines induction and deduction, a fact that allows the essential mobility of thought, so that a specific context is removed and the research problem, it formulated a possible solution that is proven or refuted over investigative development. Proposed improvements are made in order to highlight the importance of the Information and Knowledge Organization for communication and knowledge generation within museum. The subjective interpretation of the individual must be respected in the museum, providing greater possibilities for informational recovery from the proper representation of documents.

This thesis consists of three papers that examine Marshallian sources of growthand interdependent location of Swedish firms and households. Paper [I] examines the impact of static and dynamic knowledge externalitiesand their impact on Swedish market operating firms growth pattern between1997 and 2005. The three types of externalities are: (i) Marshall-Arrow-Romer(MAR), (ii) Jacobs, and (iii) Porter. My empirical findings for the 40 industriescan briefly be summarized in the following points: (i) static MAR, Jacobsand/or Porter externalities are present in all but nine industries; (ii) except for five cases all industries are exposed to one or more of the MAR, Jacobs and/orPorter type of dynamic externalities; (iii) contrary to previous studies but inline with theoretical predictions, we do find positive and significant effects forstatic as well as dynamic Jacobs externalities. Paper [II] focuses on the presence of agglomeration economies in the form of labor pooling and educational matching and their impact on economic growth in Swedish manufacturing and service industries from 1997 to 2005. To accomplish this I employ a translog production function that enables me to decompose the total agglomeration elasticities into returns that accrue to: direct agglomeration effects, an indirect effect of agglomeration at given input levels, a cross agglomeration effect of matching on labor pooling and vice versa. Household services is the single industry where both the labor pooling and matching hypothesis is supported by our data. Publishing is the sole instance of betterinput usage due to matching consistent with the theoretical claim. Paper [III] studies the interdependent location choices of households and firms expressed as population and employment in Swedish municipalities. Using a model of the Carlino-Mills type to investigate the impact of various location attributes such as differences in public revenue and spending patterns, accessibility to jobs and potential workforce, quality of the labor pool, concentration ofcommercial, private and public services. The findings suggest that fiscal factors significantly alters the impact of housing and accessibility attributes compared to exiting studies on Swedish data. Another finding, in line with previous studies, indicate that there is a significant degree of inertia in household and firm location choices.