Dans cette thèse, nous fournissons un examen complet des technologies du Web sémantique et de leurs utilités dans le contexte actuel des petites et moyennes entreprises (PME). Les approches traditionnelles d'intégration des entreprises favorisent essentiellement les grandes entités. Les obligations contractuelles fortes sur les PME, mais en même temps leur volonté de garder leurs compétences individuelles, et ce, dans un environnement limitant leur choix, les obligent à prendre des décisions stratégiques et de conclure des accords sur le long terme avec leurs partenaires, limitant ainsi leur flexibilité aux fluctuations du marché. Nous proposons, donc, une approche ontologique basée sur Web sémantique pour l'intégration de l'information ainsi que des ressources matérielles de l'entreprise distribuée. Cette approche, basée sur le Web, agit comme un système d'aide à la décision pour utiliser des ressources de meilleure qualité ainsi que pour l'intégration de l'information distribuée. Les travaux relatifs à l'ontologie web, pour l'intégration d'information ne sont pas nouveaux, mais l'approche proposée par nous est une valeur ajoutée pour l'entreprise distribuée. De plus, nous avons également proposé l'ontologie Web sémantique comme un système de configuration pour gérer les ressources distribuées de l'entreprise virtuelle. Puis, nous avons modélisé l'ontologie OWL-DL en nous basant sur la sémantique de la norme ISA-95, relative à l'intégration d'entreprises industrielles. Ensuite, nous utilisons cet artefact ontologique comme un artefact de configuration permettant de gérer le matériel de l'entreprise virtuelle distribuée ainsi que les ressources matérielles. C'est la proposition principale de cette thèse : utiliser l'ontologie Web sémantique comme un système d'aide à la décision pour la configuration de l'utilisation des ressources / In this thesis, we have provided a complete review of the semantic web technologies and their corresponding utility in the current environment for small to medium sized enterprise (MSE). The traditional approaches to enterprise integration favour large enterprise entities and force contractual limitations on smaller partners, but at the same time the pressure to guard the individual enterprise competence is ever increasing, the distributed enterprise (MSE) in such an environment have limited number of choices, which forces them to make strategic decisions and enter into a long term agreements with their partners and this limits their flexibility to the market changes. We, in this thesis, propose a semantic web based ontology approach for integrating the information as well as physical resource of the distributed enterprise. This web based approach acts as a decision support for better resources utility as well as distributed information integration. The work related to web ontology?s for information integration is not new, but the approach proposed in this thesis for distributed enterprise is an added value. Similarly, we have also proposed semantic web ontology as a configuration system to manage the distributed resources of the virtual enterprise, for this we have modelled OWL-DL ontology on the semantic of the industrial integration standard ISA-95, and subsequently used this ontology artefact as a configuration artefact to manage the distributed virtual enterprise material and equipment resources this is the main proposition of the thesis of utilizing semantic web ontology as resource configuration decision support

Made available in DSpace on 2015-04-14T13:39:19Z (GMT). No. of bitstreams: 1 462296.pdf: 15380938 bytes, checksum: f9eace3defe0866b190f1ae8582913db (MD5) Previous issue date: 2014-08-22 / The memorialistic writing by Isa?as Alves in Vida e obra do Bar?o de Macahubas (1942), Voca??o pedag?gica de Rui Barbosa (1959) and Matas do Sert?o de Baixo (1967) has made a significant contribution to the discussion of stylistic boundaries, as well as to the analysis of rhetorical narrative of which he has made use, in a state of memorious narrator, intending to relate the memory report and the story writing. It is possible to observe the impressionist details of the narrator in his attempt to understand how Isa?as Alves articulates his narrative production, considered memorialistic, reaching out to different text formats biography, autobiography, and memoir but always giving priority to the inscription of the self. This study has tried to map the stylistic boundaries among Literature, Social History, Social and Collective Memory, present in texts, considered hybrid, revisiting History, Literary Theory and concepts employed in genres such as (auto) biography, memoir and others in order to reconsider the paths which confirm the assertion that the presence of memory in Isa?as Alves and his (auto) biographical variations adjust to an interdisciplinary dialogue that, although displaying a nostalgic slant, also commits to historiography, while signing a pact with himself. This suggests an intimate engagement marked by the place and position of the author/narrator. It is possible to observe in Isa?as Alves an organic and positivist intellectual, who performed several public functions, without reaching the representativeness that others did, and which he rightly thought he deserved, in establishing relevant relations between history and memory through biographical and autobiographical reports. We defend, firstly, the initiative of placing the works mentioned here in the context of Brazilian literature, removing the classification wrappings mistakenly placed by scholars; reviewing the journey of a forgotten, or silenced, intellectual by virtue of his political choices, but admittedly a memorialist narrator who, mapping his sentimental impressions, could review the historic path of education in a tone which reminds us of the epics, in addition to the author s concerns about organizing files raising him to the category of guardian the memories of Rec?ncavo Sul Baiano and his own. To establish the analytical dialogue, theoreticians such as Philipe Lejeune (2008) Leonor Arfuch (2010), Francoise Dosse (2009), Diana Klinger (2012), Roland Barthes (1984), Luiz Costa Lima (1991) and Daniel P?caut (1990), among others, have been examined. / A escrita memorial?stica de Isa?as Alves em Vida e obra do Bar?o de Macahubas (1942), Voca??o pedag?gica de Rui Barbosa (1959) e Matas do Sert?o de Baixo (1967), contribui decisivamente para a discuss?o de fronteiras estil?sticas e para analisar as ret?ricas narrativas por ele utilizadas, na condi??o de narrador memorioso, com o intuito de relacionar o relato memorial?stico e a escrita da hist?ria, observamos os detalhes impressionistas desse narrador exatamente na tentativa de compreender de que forma Isa?as Alves articula a sua produ??o narrativa, considerada memorial?stica, dialogando com diferentes formatos textuais - biografia, autobiografia e mem?ria - mas sempre priorizando a inscri??o de si. Este estudo investiu seus esfor?os no mapeando de fronteiras estil?sticas entre Literatura, Hist?ria Social, Mem?ria Social e Coletiva, presentes em textos, considerados h?bridos, revisitando a hist?ria, a teoria da literatura e conceitos empregados para g?neros como a (auto)biografia, a mem?ria e outras ci?ncias a fim de reconsiderar caminhos que assegurassem a afirma??o de que a presen?a do memorialismo em Isa?as Alves e suas variantes (auto/memo)biogr?ficas ajustam-se num di?logo interdisciplinar que, embora demonstre um vi?s saudosista, cantor de si, tamb?m assume compromisso com a historiografia, ao tempo em que firma um pacto consigo, o que sup?e um engajamento ?ntimo demarcado pela fun??o e pelo lugar do autor/narrador. Observa-se, aqui em Isa?as Alves um intelectual org?nico, considerado por alguns cr?ticos, como positivista, que desempenhou diversas fun??es p?blicas, sem ter alcan?ado a representatividade que outros tiveram, e que ele, muito acertadamente, julgava merecer, ao estabelecer rela??es importantes entre hist?ria e mem?ria mediante o relato biogr?fico e autobiogr?fico. Defendemos, portanto, a iniciativa de, primeiro, situar as obras aqui elencadas no contexto da literatura brasileira, retirando-lhes os inv?lucros de classifica??o postos por estudiosos, bem como rever o percurso de um intelectual esquecido ou silenciado, em virtude da escolha pol?tica por ele assumida, mas reconhecidamente um narrador memorialista que, mapeando suas impress?es sentimentais p?de rever o percurso hist?rico da educa??o, num tom que nos lembra o das narrativas ?picas, somados ? preocupa??o do autor em organizar arquivos, o que o eleva ? condi??o de guardi?o de suas e das mem?rias do Rec?ncavo Sul Baiano. Para estabelecermos o di?logo anal?tico convocamos te?ricos como: Philipe Lejeune (2008) Leonor Arfuch (2010), Francoise Dosse ( 2009), Diana Klinger (2012), Roland Barthes (1984), Luiz Costa Lima (1991) e Daniel P?caut (1990) dentre outros tamb?m convidados.

Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts. For long, auditing has been discussed in different studies and research areas but mostly in association with publicly listed companies. Less attention has been paid to the relationship of auditors and clients as far as clients in SMEs are concerned. In any country around the globe, SMEs are of major contribution in terms of backing the economy, giving it both the boost and the stability, as they collectively form the major chunk of the economy. If we specify our study to the SMEs in Sweden, then 99% of the enterprises in Sweden represent the SME sector; in addition they employ around 60% of the manpower. Based on these facts, and due to less attention given to auditor-client relationship in terms of SMEs, instead of; we have directed our concerns towards the study of effects of auditor-client relationship on audit quality in SMEs in this particular research study. In this study, we have opted for qualitative research with semi-structured interviews to be used as the tool for data collection. Interviews were conducted with two different groups of interviewees, one group representing the auditors and the other group representing the client-firms (SMEs). A total of seven interviews were conducted in order to strengthen and validate the results for our research question. Due to the limitations of this study, mostly in terms of cost and time, samples were selected from Umeå, Sweden. The data interview structure, data analysis and discussion, and conclusions were all made based on existing theories summarized in the theoretical review of this study. The results of this study suggests that (1) long-term audit tenure is beneficial for the audit quality if certain risk factors like risk of auditor independence and risk of developing complacency are controlled; and (2) factors such as NAS, industry specialization, knowledge and experience of the auditor, internal control in the client-firm, professional ethics, proper audit plan, providence of unbiased information by the client, and appointment of the auditor by the client-firm itself enhances the audit quality.

Prototyping new systems on hardware is a time-consuming task with limited scope for architectural exploration. The aim of this work was to perform fast prototyping of general-purpose graphics processing units (GPGPUs) on field programmable gate arrays (FPGAs) using a novel tool chain. This hardware flow combined with the higher level simulation flow using the same source code allowed us to create a whole tool chain to study and build future architectures using new technologies. It also gave us enough flexibility at different granularities to make architectural decisions. We will also discuss some example systems that were built using this tool chain along with some results.

207Pb*/206Pb* chronometry was used to obtain the ages of Ca,Al-rich inclusions (CAIs) and chondrules found in ancient meteorites. Assuming a 238U/235U=137.88, Pb/Pb ages of chondrules in NWA801 (a CR2 meteorite) are 4564.6±1.0 Ma, chondrules in Mokoia (a CV3 chondrite) are 4564.2±1.1Ma, and CAIs in Mokoia are 4567.9±5.4 Ma. The Pb/Pb age of NWA801 chondrules is concordant with 26Al/26Mg ages of CR chondrules. However if a 238U/235U < 137.88 is used, the age for NWA801 chondrules becomes younger by ~1Ma and discordant with 26Al/26Mg ages of CR chondrules. This suggests either a discrepancy with the U compositions or the initial Mg isotopic compositions of NWA801 chondrules. The shapes of NWA801 chondrules, and blebs of FeNi metal in the meteorite matrix, were further studied by 3D X-ray micro-computed tomography (CT). Most chondrules (92%) were ‘armoured’ with one discontinuous layer of FeNi metal. Two layers of FeNi metal (one on the exterior and one concentric through the interior separated by silicate) were rare <8%. Chondrules and matrix blebs occur as oblates, prolate, spheres and triaxial spheroids. It is proposed that the shapes were made free-floating in the nebula likely by flash-melting precursors into molten droplets that were vibrating as harmonic oscillators that ‘froze-in’ their shapes during cooling. Parent-body metamorphism and shock are not likely processes affecting the matrix-bleb and chondrule shapes. Chondrules with ≥2 FeNi metal layers were likely formed by mergers and not by successive deposition and annealing of metal in multiple flash-melting events. Attempts to obtain 207Pb*/206Pb* ages from chondrules and CAIs by thermal extraction (TE)- TIMS were unsuccessful. However LA-ICP-MS was shown to be useful for rapidly determining Pb isotopic trends in meteorites and unknown objects. In particular, it was shown that 137La (T1/2=60ky) should be detectable in recently fallen meteorites using LaF−4 to suppress the 137Ba isobar during tandem accelerator mass spectrometry combined with a novel instrumental technique for isobar separation.

207Pb*/206Pb* chronometry was used to obtain the ages of Ca,Al-rich inclusions (CAIs) and chondrules found in ancient meteorites. Assuming a 238U/235U=137.88, Pb/Pb ages of chondrules in NWA801 (a CR2 meteorite) are 4564.6±1.0 Ma, chondrules in Mokoia (a CV3 chondrite) are 4564.2±1.1Ma, and CAIs in Mokoia are 4567.9±5.4 Ma. The Pb/Pb age of NWA801 chondrules is concordant with 26Al/26Mg ages of CR chondrules. However if a 238U/235U < 137.88 is used, the age for NWA801 chondrules becomes younger by ~1Ma and discordant with 26Al/26Mg ages of CR chondrules. This suggests either a discrepancy with the U compositions or the initial Mg isotopic compositions of NWA801 chondrules. The shapes of NWA801 chondrules, and blebs of FeNi metal in the meteorite matrix, were further studied by 3D X-ray micro-computed tomography (CT). Most chondrules (92%) were ‘armoured’ with one discontinuous layer of FeNi metal. Two layers of FeNi metal (one on the exterior and one concentric through the interior separated by silicate) were rare <8%. Chondrules and matrix blebs occur as oblates, prolate, spheres and triaxial spheroids. It is proposed that the shapes were made free-floating in the nebula likely by flash-melting precursors into molten droplets that were vibrating as harmonic oscillators that ‘froze-in’ their shapes during cooling. Parent-body metamorphism and shock are not likely processes affecting the matrix-bleb and chondrule shapes. Chondrules with ≥2 FeNi metal layers were likely formed by mergers and not by successive deposition and annealing of metal in multiple flash-melting events. Attempts to obtain 207Pb*/206Pb* ages from chondrules and CAIs by thermal extraction (TE)- TIMS were unsuccessful. However LA-ICP-MS was shown to be useful for rapidly determining Pb isotopic trends in meteorites and unknown objects. In particular, it was shown that 137La (T1/2=60ky) should be detectable in recently fallen meteorites using LaF−4 to suppress the 137Ba isobar during tandem accelerator mass spectrometry combined with a novel instrumental technique for isobar separation.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-03-31T22:51:30Z No. of bitstreams: 1 HeitorMedeirosFlorencio_DISSERT.pdf: 2810263 bytes, checksum: 7827088e4939b0873f4cea23918b8830 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-04-04T20:28:42Z (GMT) No. of bitstreams: 1 HeitorMedeirosFlorencio_DISSERT.pdf: 2810263 bytes, checksum: 7827088e4939b0873f4cea23918b8830 (MD5) / Made available in DSpace on 2016-04-04T20:28:42Z (GMT). No. of bitstreams: 1 HeitorMedeirosFlorencio_DISSERT.pdf: 2810263 bytes, checksum: 7827088e4939b0873f4cea23918b8830 (MD5) Previous issue date: 2015-07-20 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / As redes de sensores sem fio (RSSF) est?o gradativamente ganhando espa?o no ambiente industrial devido ? possibilidade de conectar pontos de informa??o que eram inacess?veis com as redes cabeadas. Contudo, existem v?rios desafios na implanta??o e aceita??o dessa tecnologia no meio industrial, sendo um deles a garantia de disponibilidade da informa??o, a qual pode ser influenciada por v?rios par?metros, como a estabilidade do caminho de dados e o consumo de energia do instrumento de campo. Nesse sentido, neste trabalho foi desenvolvido uma ferramenta para avaliar e inferir par?metros de redes industriais sem fio baseadas nos protocolos WirelessHART e ISA 100.11a. A ferramenta disponibiliza funcionalidades de avalia??o quantitativa, avalia??o qualitativa e avalia??o por infer?ncia durante um determinado tempo de execu??o da rede. As avalia??es quantitativa e qualitativa s?o baseadas nas pr?prias defini??es dos par?metros, como o par?metro de estabilidade, ou em ferramentas da estat?stica descritiva, como m?dia, desvio padr?o e diagramas de caixa. J? na avalia??o por infer?ncia ? utilizada a t?cnica inteligente de redes neurais artificiais para estimar alguns par?metros da rede, como vida ?til da bateria. Por fim, s?o apresentados os resultados do uso da ferramenta em diferentes cen?rios de redes, topologias em estrela e em malha, com o intuito de atestar a import?ncia do uso da ferramenta na avalia??o do comportamento dessas redes, como tamb?m, apoiar poss?veis adequa??es ou manuten??es do sistema. / Wireless sensor networks (WSN) have gained ground in the industrial environment, due to the possibility of connecting points of information that were inaccessible to wired networks. However, there are several challenges in the implementation and acceptance of this technology in the industrial environment, one of them the guaranteed availability of information, which can be influenced by various parameters, such as path stability and power consumption of the field device. As such, in this work was developed a tool to evaluate and infer parameters of wireless industrial networks based on the WirelessHART and ISA 100.11a protocols. The tool allows quantitative evaluation, qualitative evaluation and evaluation by inference during a given time of the operating network. The quantitative and qualitative evaluation are based on own definitions of parameters, such as the parameter of stability, or based on descriptive statistics, such as mean, standard deviation and box plots. In the evaluation by inference uses the intelligent technique artificial neural networks to infer some network parameters such as battery life. Finally, it displays the results of use the tool in different scenarios networks, as topologies star and mesh, in order to attest to the importance of tool in evaluation of the behavior of these networks, but also support possible changes or maintenance of the system.

The aim of the diploma thesis "Tests carried out in audit" is evaluation of the general purpose financial statements performed by the asistent auditor in the trainee program. The theoretical part explains the basic concepts of the auditing profession, defines the person authorized to perform audit activities, their rights and obligations. As well it analyses each phase of the audit, characterize the audit process and analyze the audit risk, the concept of materiality and the substantive tests. The practical part of the thesis is focused on the analysis of selected audit procedures in the basic part of the General purpose financial statements (tangible assets, accounts receivable, payroll, cash and cash equivalents).

Det här examensarbetet har utförts på Scania CV AB:s motorbearbetningsavdelning i Södertälje. I dagsläget pågår en omställning av tillverkningsprocessen på avdelningen där två nya tillverkningslinor, en för cylinderblock och en för cylinderhuvud, är under uppbyggnad. Linorna kommer styras med hjälp av ett Manufacturing Execution System. Ett Manufacturing Execution System har i uppgift att samla in data och information från tillverkningsprocessen, som sedan kan presenteras i ett gränssnitt. Vilken information som kommer finnas tillgänglig att presentera i systemet styrs utifrån en intern kravspecifikation som ska spegla International Society of Automation:s standard, även känd som ISA-95. Den kravspecifikation som finns för systemet är framtagen av IT-avdelningen i samråd med avdelningschefer. För närvarande är det osäkert om kravspecifikationen som finns på systemet stämmer överens med vad medarbetarna behöver för att kunna arbeta på ett effektivt sätt. Det här arbetet kartlägger behovet hos medarbetarna och jämför det med den befintliga kravspecifikationen. Genom intervjuer och enkäter har den befintliga kravspecifikationen för systemet jämförts med vad medarbetarna anser vara önskvärda funktioner i systemet. Resultatet av den första omgången intervjuer och enkätutskick var att kravspecifikationen och behovet hos medarbetarna stämmer väl överens. Det mynnade ut i att ytterligare en enkät skickades ut där medarbetarna istället skulle rangordna den information som kommer finnas tillgänglig i systemet utefter en prioriteringsskala i tre nivåer. Resultatet från den enkäten gav en bild av vilken information medarbetarna tycker är viktigast för att kunna arbeta på ett effektivt sätt. / This bachelor thesis has been done at Scania CV AB’s department for engine manufacturing in Södertälje. The manufacturing process at the department is currently under development, where two new lines are being added, one for cylinder head and one for cylinder blocks. These two new manufacturing lines are going to be controlled with the help of a Manufacturing Execution System. The Manufacturing Execution Systems task is to collect data and information from the manufacturing process, which later can be presented in an interface. There is a specification at Scania that presents what information will be available in the system. That specification is in line with what the International Society of Automation has specified in ISA-95. The specification for the system was set by the IT-department in consultation with department managers. There is currently an uncertainty if the specification meets the requirement that the workers has, to be able to work efficiently with the system. This thesis will identify the requirement that the workers has on the system, and compare it with the current specification. What the workers deems is necessary information has been identified and mapped through interviews and a survey. The result of these interviews and the survey made it clear that the specification was well in line with the requirement from the workers. This information led to the decision to send out another survey that asked the workers to prioritize how important the information in the system is, in three different priority levels. This resulted in an overview of what the workers consider is the most important information in the system.

No description available.