Orientador: Plácida Leopoldina Ventura Amorim da Costas Santos / Banca: Elvis Fusco / Banca: Ricardo César Gonçalves Santana / Resumo: O atual estágio da sociedade em rede modela os processos de produção, preservação e fluxo de informações através da aplicação das tecnologias da informação e comunicação (TIC). Este cenário impulsionado pelo uso de ambientes informacionais digitais, especificamente a Internet, impera novas reflexões no nível de qualquer ator social sobre as potencialidades do uso estratégico das TIC em prol da revitalização dos processos internos, com vista à inserção na sociedade de informação. O comércio eletrônico e a publicação de serviços públicos on-line que vêm sendo adotados pela maioria das organizações são exemplos elucidativos dos ganhos que as tecnologias proporcionam para o desenvolvimento em todas as dimensões políticas, sociais e econômicas. Neste processo observa-se uma dual necessidade, tanto na arquitetura dos ambientes informacionais digitais para uma maior usabilidade e acessibilidade, como no aperfeiçoamento dos repositórios digitais de modo a garantir a recuperação das informações preservadas para o uso e re-uso. A Polícia da República de Moçambique (PRM) é uma organização de prestação de serviços de natureza público, mormente a segurança pública, defesa da legalidade democrática e dos direitos dos cidadãos que se circunscreve neste espécime. Deste modo, o estudo visa explorar as potencialidades da criação do banco de dados (BD) e do ambiente informacional digital para a gestão de informações sobre a segurança pública em Moçambique pela parte da PRM. Para tal, adota-se o estudo de caso para obter dados com maior nível de detalhamento e ponderar outros aspectos não previstos previamente pela pesquisa. A coleta de dados, entre diversas técnicas, através da observação participante durante a experiência na organização norteou o trabalho de pesquisa, cujos resultados revelam-se de suma importância na medida... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The current state of the network society shapes the processes of production, preservation and flow of information through the application of information technology and communication (ICT). This scenario driven by the use of digital information environments, specifically the Internet, reign new reflections on the prevailing level of any social actor on the potential strategic use of ICTs towards the revitalization of internal processes with a view to inclusion in the information society. E-commerce and publishing on-line public services that have been adopted by most organizations are clear examples of technologies that provide gains for development in all political, social and economic dimensions. In this process there is a dual need, both in the architecture of digital information environments for greater usability and accessibility, as the improvement in digital repositories to ensure the retrieval of information preserved for use and re-use. The Police of the Republic of Mozambique (PRM) is a service of public nature, especially public safety, democratic legality and rights of citizens is limited in this specimen. Thus, the study aimed to explore the potential of creating the database (DB) and the digital information environment for managing information about public security in Mozambique for the part of the PRM. To this end, we adopted the case study to obtain data with greater detail and to consider other aspects not previously covered by the research. The data collection among various techniques, including participant observation during the experience in organizing guided the research work, whose results turn out to be extremely important in that, besides stimulating the production of information in the area, will ensure the mechanisms for collection, organization, storage and information retrieval, making flexible the processing for rapid decisions in response to collective needs / Mestre

The CEO and CFO are the two key executives of a firm. They work cohesively to ensure the growth of the firm. After the adoption of the Sarbanes Oxley Act (SOX) in 2002, the importance of CFOs has increased due to their personal legal obligation in certifying the accuracy of financial statements. Only a few papers such as Mian (2001), Fee and Hadlock (2004), and Geiger and North (2006) focus on CFOs in the pre-SOX era. However, a vacuum exists in research focusing exclusively on CFOs in the post-SOX era. The purpose of this dissertation is to delve into a comprehensive investigation of the CFOs. More specifically, I answer three questions: a) does the CEO change lead to the CFO change? b) does the CFO appointment type affect the firm’s debt-equity choice? and c) does the CFO appointment affect the firm’s information environment? I use Shumway’s (2001) dynamic hazard model in answering question ‘a’. For question ‘b’, I use instrumental variable (IV) regression under various estimation techniques to control for endogeneity. For part ‘c’, I use the cross sectional difference-in-difference (DND) methodology by pairing treatment firms with control firms chosen by the propensity scores matching (PSM). I find there is about a 70% probability of CFO replacement after the CEO replacement. Both of their replacements are affected by prior year’s poor performance. In addition, as a custodian of the firm’s financial reporting, the CFO is replaced proactively due to a probability of restatement of earnings. I find firms with internal CFO hires issue more equity in the year of appointment than firms with external hires. The promoted CFO significantly improves the firm’s overall governance which helps the firm obtain external financing from equity issue. However, I find that CFO turnover does not significantly affect the firm’s information environment. To ensure that my finding is not due to mixing up of samples of good and distressed firms together, I separated distressed firms and re-ran my models and my finding still holds. This dissertation fills the gap in the literature with regards to CFOs and their post SOX relationship with the firm.

The conclusions of the first Chapter represent the results of the study of theoretical materials. The second Chapter is devoted to the development of an electronic educational resource. These are called requirements, principles, and conditions. The necessity and structure of the ESM scenario plan are determined. The plan-EOR prospectus for the discipline is shown. / Работа включает анализ информационно-образовательной среды, электронный образовательный ресурс как компонент информационной образовательной среды, типы и классы ЭОР, рассматривается ЭОР как дидактическое средство. Посвящена разработке электронного образовательного ресурса. Называются требования, принципы, условия. Определена необходимость и структура сценарного плана ЭОР. Показан план-проспект ЭОР для учебной дисциплины.

Тема магистерской диссертации – «История русской философии в информационной среде», в рамках которой было проведено исследование с использованием количественного метода сбора данных в информационной среде интернет-ресурсов. Цель исследования – выяснить популярность истории русской философии среди пользователей Интернета. Исследование состоит из двух частей, первая часть включает в себя теоретическое описание информационной среды. Вторая часть состоит из данных, собранных с интернет-ресурсов, и их интерпретации. Используя аналитические интернет-сервисы: «https://be1.ru/» и «https://www.liveinternet.ru/», мы проанализировали 5 популярных интернет-ресурсов: «https://ilibrary.ru/», «http://Lib.ru», «https://filosof.historic.ru», «https://arzamas.academy/» и «https://platona.net/», используя количественный метод, мы получили результаты, которые показывают, что история русской философии является популярным и востребованным предметом среди пользователей Интернета. Данное исследование уникально тем, что впервые мы получим ответ на вопрос, насколько история русской философии востребована современными пользователями Интернета. / The subject of the master's thesis is «history of Russian philosophy in the information environment», in within the was conducted research using a quantitative method of data collection in the information environment of Internet resources. The purpose of the research is to find out the popularity of the history of Russian philosophy among Internet users. The study consists of two parts, the first part includes a theoretical description of the information environment. The second part consists of data collected from Internet resources and their interpretation. By using analytical Internet services: «https://be1.ru/» and «https://www.liveinternet.ru/», we analyzed 5 popular Internet resources: «https://ilibrary.ru/», «http://Lib.ru», «https://filosof.historic.ru», https://arzamas.academy/» and «https://platona.net/», using the quantitative method, we obtained results that show that the history of Russian philosophy is a popular and popular subject among Internet users. The research is unique because for the first time we will get an answer to the question of how much the history of Russian philosophy is in demand by modern Internet users.

Universities in the new millennium find themselves in a knowledge-driven economy that is challenging them to produce a qualified and adaptable work force if they are to contribute to societal development. Owing to the structural change in the economy, entrepreneurs require high level scientists, professionals and technicians who not only have the capability to create and support innovations by adapting knowledge to local use but also people with managerial and lifelong learning skills. Such are they who can accelerate changes and make organizations more productive and efficient in the services they render. Consequently, universities in Sub-Saharan Africa are challenged to transform learning so as to produce graduates who have both knowledge and competencies. Such a system will create a balance between university education and the changing labour market. Satisfying these new educational demands are only possible through research and unhindered access to global information resources. Paradoxically, some private university libraries, because of limited funding, find themselves fiscally constrained in the provision of unhindered access to global stores of information particularly at a time of exponential growth both in number and cost of information resources. This had led libraries to re-examine resource sharing as a viable option to meeting the new demands placed on universities. It is for the reasons above that this study examines the practice, problems and prospects of resource-sharing in selected Seventh-day Adventist university libraries in Sub-Saharan Africa. It examines scientifically the causes of poor sharing practices that are unique to each library, the situational and environmental factors that can enhance resource sharing. It provides also research-based information that will help to determine the best ways by which each library can have greater access to information resources. There are proposals for resolving the problems, and there are recommendations for dealing with the matter on a more permanent basis. The study advances resource-sharing model called Consortium of Adventist University Libraries in Africa (CAULA) as a resource sharing network for Seventh-day Adventist libraries in Africa. The organizational structure for CAULA are outlined and discussed. The proposed cooperation is not only sustainable but also structured to provide efficiency and greater regional cooperation of SDA libraries in Sub-Saharan Africa. / Information Science / DLITT ET PHIL (INF SCIENCE)

The study investigated the effect of accessibility and utilization of electronic resources by academic staff on productivity at the University of Calabar and the University of Ibadan, Nigeria. In order to determine the effect of accessibility and utilization of e-resources on productivity of academic staff, a lone hypothesis was formulated thus: there is no significant correlation between accessibility and utilization of e-resources and productivity of academic staff in Nigerian universities. The study adopted quantitative approach as research paradigm; with survey and bibliometrics as research methods. Questionnaire was used as the primary instrument for data collection on accessibility and utilization of e-resources and productivity of academic staff in the study. The population of 2035 academic staff and sample size of 586 academic staff were used for the study, and a response rate of 55.29% was obtained for data analysis. The data for the study were analysed with SPSS. The finding of the study revealed that there is significant correlation between accessibility and utilization of e-resources and productivity of academic staff at the surveyed universities (r=0.135; p=0.004), especially at the level of international publication (r=0.158; p=0.004). The study concluded that there is a positive effect due to accessibility and utilization of e-resources on productivity at the surveyed universities. Further findings of the study revealed a low level of electronic information environment at the surveyed universities in relation to global practices; although, the University of Ibadan was found to have a better electronic information environment than the University of Calabar. The result from questionnaire survey revealed that the University of Calabar was more productive than the University of Ibadan; the converse was obtained with bibliometric analysis as the University of Ibadan was found to be more productive than the University of Calabar. From the findings of the study the influence of demographic variables (discipline, gender, age, education and professional rank) on accessibility and utilization of e-resources was not significant at the surveyed universities. The study recommended increased investment in ICT facilities at the surveyed universities to promote increase in accessibility and utilization of e-resources by academic staff in research. / Information Science / D.Litt et. Phil. (Information Science)

本研究的目的在比較研究中國大陸與台灣股市，其上市公司的財務資訊特性，以及這些財務資訊在這兩個股市中的有用性。大陸股市迄今年齡尚輕，僅七歲。唯大陸股市的法規，散戶多，同文同種等與台灣股市相近；不同之處在於，例如國家對上市公司所持有的股份仍佔一定比例、法人極少（中國大陸自五月份始方開放共同基金的發行）、股市分為 A、B 及 H 股等。因此在不同的股市特性及股市環境下，到底公開資訊被使用的情形如何？這種比較分析可令我們深入瞭解，在不同股市特性及股市環境（包括證劵管理環境）下，投資者使用公開財資訊的深度與廣度。因此本研究以公開財務報表為例，探討並比較台灣股市與中國大陸間資訊有用性及有用程度。 本研究採用傳統盈餘／股價關係的研究設計來探討其間的關係，根據　Easton and Harris(1991)及 Lev(1989)的建議，在傳統的盈餘反應係數模式中加入二個與盈餘相關變數，一為「當期盈餘水準除以期初股價」的盈餘水準變數；另一為「當期盈餘變動除以期初股價」的未預期盈餘變數，以此二盈餘變數實證比較兩岸股市，其相對盈餘資訊內涵。其次，依據 Lipe(1986)的建議及其所建立的實證模式，本研究測試盈餘組成分子是否具備增額資訊內涵，並比較兩岸盈餘組成分子增額資訊內涵是否顯著不同。最後，本研究借用 ERC 模式，並依據 Collins and kothari(1989)加入 ERC 決定因素如公司系統風險、盈餘持續度、公司成長機會等，來增進盈餘／股會間關係的解釋能力，以期在最具解釋力的模式下，比較兩盈餘資訊內涵。本研究台灣方面以台灣證劵交所股票上市公司為對象，研究期間自民國 77 年至 85 年止，共計 9 年為樣本期間，大陸則以在上海、深圳交易所上市的股票上市公司樣本，研究期間則為 1994 年至 1996 年研究結果顯示： 1.兩岸之資訊環境存在顯著差異性。 2.兩岸之盈餘資訊皆具有用性。 3.盈餘組成項目均具增額資訊內涵。 4.考慮 ERC 模式後可增加模式之解釋力。 / This study mainly applies ERC (Earnings Response Coefficient) model to compare the information contents of earnings in Taiwan and China stock markets. In addition, this study investigates the disclosure rules of these two markets in order to develop related hypotheses. This study includes four hypotheses: (1) information environment hypothesis, (2) earning level hypothesis, (3) earnings components hypothesis, and (4) ERC determinants hypothesis. The samples strategically select from. listed companies in Taiwan and China to facilitate our comparisons. The findings can be summarized as follows. 1. In the Taiwan stock market, the firm size is not a significant factor for determining optimal return window; but in the China stock market, the response of larger firms is earlier than smaller firms to the earnings announcement (information environment hypothesis). 2. The Easton-Harris earnings level variable can significantly increase the explanatory power of ERC in the Taiwan stock market; but it cannot significantly increase the explanatory power of ERC in the China stock market (earnings level hypothesis). 3. The earnings components can increase the explanatory power of earnings/return relationship in both Taiwan and China stock markets. In addition, the non-operating components have better explanatory power than operating components in earnings (earnings components hypothesis). 4. The determinants of ERC can increase the explanatory power of earnings/return relationship; but the determinants of ERC have negative effects of the explanatory power of earnings/return relationship.

Universities in the new millennium find themselves in a knowledge-driven economy that is challenging them to produce a qualified and adaptable work force if they are to contribute to societal development. Owing to the structural change in the economy, entrepreneurs require high level scientists, professionals and technicians who not only have the capability to create and support innovations by adapting knowledge to local use but also people with managerial and lifelong learning skills. Such are they who can accelerate changes and make organizations more productive and efficient in the services they render. Consequently, universities in Sub-Saharan Africa are challenged to transform learning so as to produce graduates who have both knowledge and competencies. Such a system will create a balance between university education and the changing labour market. Satisfying these new educational demands are only possible through research and unhindered access to global information resources. Paradoxically, some private university libraries, because of limited funding, find themselves fiscally constrained in the provision of unhindered access to global stores of information particularly at a time of exponential growth both in number and cost of information resources. This had led libraries to re-examine resource sharing as a viable option to meeting the new demands placed on universities. It is for the reasons above that this study examines the practice, problems and prospects of resource-sharing in selected Seventh-day Adventist university libraries in Sub-Saharan Africa. It examines scientifically the causes of poor sharing practices that are unique to each library, the situational and environmental factors that can enhance resource sharing. It provides also research-based information that will help to determine the best ways by which each library can have greater access to information resources. There are proposals for resolving the problems, and there are recommendations for dealing with the matter on a more permanent basis. The study advances resource-sharing model called Consortium of Adventist University Libraries in Africa (CAULA) as a resource sharing network for Seventh-day Adventist libraries in Africa. The organizational structure for CAULA are outlined and discussed. The proposed cooperation is not only sustainable but also structured to provide efficiency and greater regional cooperation of SDA libraries in Sub-Saharan Africa. / Information Science / DLITT ET PHIL (INF SCIENCE)

The study investigated the effect of accessibility and utilization of electronic resources by academic staff on productivity at the University of Calabar and the University of Ibadan, Nigeria. In order to determine the effect of accessibility and utilization of e-resources on productivity of academic staff, a lone hypothesis was formulated thus: there is no significant correlation between accessibility and utilization of e-resources and productivity of academic staff in Nigerian universities. The study adopted quantitative approach as research paradigm; with survey and bibliometrics as research methods. Questionnaire was used as the primary instrument for data collection on accessibility and utilization of e-resources and productivity of academic staff in the study. The population of 2035 academic staff and sample size of 586 academic staff were used for the study, and a response rate of 55.29% was obtained for data analysis. The data for the study were analysed with SPSS. The finding of the study revealed that there is significant correlation between accessibility and utilization of e-resources and productivity of academic staff at the surveyed universities (r=0.135; p=0.004), especially at the level of international publication (r=0.158; p=0.004). The study concluded that there is a positive effect due to accessibility and utilization of e-resources on productivity at the surveyed universities. Further findings of the study revealed a low level of electronic information environment at the surveyed universities in relation to global practices; although, the University of Ibadan was found to have a better electronic information environment than the University of Calabar. The result from questionnaire survey revealed that the University of Calabar was more productive than the University of Ibadan; the converse was obtained with bibliometric analysis as the University of Ibadan was found to be more productive than the University of Calabar. From the findings of the study the influence of demographic variables (discipline, gender, age, education and professional rank) on accessibility and utilization of e-resources was not significant at the surveyed universities. The study recommended increased investment in ICT facilities at the surveyed universities to promote increase in accessibility and utilization of e-resources by academic staff in research. / Information Science / D.Litt et. Phil. (Information Science)

In this study a case study was conducted at the Transport Agency. The government agency is seeking better alternatives to its current ways of keeping track of important dates stated in legal documents. The agency wants to explore the possibility for an IT-solution for keeping track on those dates. In the case study change analysis was conducted on the vehicle type approval process. Qualitative interviews were conducted with a section manager, vehicle type and component approvers, and with a system administrator and a system manager at the Transport Agency in Borlänge. The study describes an information environment in an organization in which date-controlled conditions apply and challenges with such an environment.The study also provides a proposal for designing an IT-solution for such an environment. The result that emerged showed that the information environment in terms of the legal documents and the institutions’ (EU and UNECE) websites where they are distributed is challenging for keeping track on dates. The challenges of the websites are that they are limited and complicated in terms of information search. The challenges with the legal documents are that date-controlled conditions apply. In other words, the dates themselves determine which dates and what applies and not. The legal documents are also many, retroactive, refer to each other and contain regulations for different kinds of areas, which makes difficult to find the relevant dates. The design proposal that emerged was made based on the existing IT environment at the Transport Agency. It was proposed that important key concepts are identified, categorized and realized in a database with searchability on the most important common concepts as denominators, and that it the information conforms with E-message. The developed database was based on date, date type, vehicle category, legal document, minor version and other info. A web interface was created in ASP.NET and C # for access to the database, with the message that a webbbased IT-solution should be considered. / I denna studie har en fallstudie genomförts på Transportstyrelsen. Myndigheten söker bättre alternativ till sin nuvarande hantering av viktiga datum som står i de juridiska dokumenten och vill undersöka möjligheten för ett IT-stöd. I fallstudien genomfördes en förändringsanalys på processen typgodkännande av fordon. Kvalitativa intervjuer gjordes med en sektionschef, handläggare för typgodkännande av fordon och komponenter samt med en systemansvarig och en systemförvaltare på Transportstyrelsen i Borlänge. Studien beskriver en informationsmiljö i en verksamhet där datumstyrda förhållanden råder samt vilka utmaningar som finns med sådan miljö. Studien ger även förslag på utformning på ett IT-stöd för sådan miljö. Resultatet som framkom är att informationsmiljön vad gäller rättsakterna i sig och institutionernas (EU och UNECE) webbsidor där de distribueras är utmanande för datumbevakning. Utmaningarna med webbsidorna är att de har begränsad och komplicerad sökning. Utmaningarna med rättsakterna är att datumstyrda förhållanden råder, det vill säga att datumen styr över varandra vad som gäller. Rättsakterna är även många, retroaktiva, hänvisar till varandra och innehåller krav om flera olika områden vilket gör det svårt att hitta de relevanta datumen. Förslaget på utformning av IT-stöd togs fram utifrån den befintliga IT-miljön på Transportstyrelsen. Förslaget var att viktiga begrepp identifieras, kategoriseras och sedan realiseras i en databas med sökbarhet på de viktigaste gemensamma begreppen som nämnare och att E-meddelande uppfylls gällande informationen. Databasen som togs fram utgick efter datum, datumtyp, fordonskategori, rättsakt, delversion och övrig info. För kommunikation mot databasen gjordes ett webbgränssnitt i ASP.NET och C# med budskapet att en webbbaserad IT-lösning bör övervägas.