581 |
O processo de institucionalização do XBRL no Brasil: um estudo utilizando o modelo organizing vision (ov) / The process of institutionalizing XBRL in Brazil: a study using the organizing vision (ov) modelGuaiana, Mauricio Taufic 27 September 2013 (has links)
Em meados de 1998, Charles Hoffman, contador americano, conseguiu desenvolver um novo conceito para a transmissão e gestão da informação financeira em meio digital. Posteriormente denominada de XBRL, sua essência era simples: tentar criar uma forma de comunicação que fosse inteligível e comum tanto para os homens quanto para o computador, sem que para isso fosse necessário imobilizar os conceitos e terminologias financeiras. Sua inovação ganhou respaldo e interesse de diversas instituições responsáveis pela regulação e fiscalização do mercado de capitais norteamericano, assim como de empresas públicas e privadas, que em conjunto, iniciaram medidas a fim de incentivar seu desenvolvimento e sua apreciação prática. No Brasil, seus reflexos ocorreram a partir de 2001, por meio de estudos pioneiros realizados pelo Prof. Edson Luiz Riccio e o TECSI (Laboratório de Gestão da Tecnologia e Sistemas de Informação) do Departamento de Contabilidade e Atuária da FEA/USP, bem como com a publicação de livros e artigos que explicavam ao público o funcionamento e como a inovação se mobilizava entre outros países. Em 2011, o interesse nacional em efetivar sua implantação e adoção ganhou força pela cooperação de diversos agentes interessados, de diversas instituições e com interesses distintos, por meio da criação da taxonomia local. Apesar dos benefícios prometidos, diversos países tiveram dificuldades na aplicação da tecnologia no ambiente interorganizacional, em contraposição com outros tantos que serviram como cases de sucesso para a implementação da XBRL. Grande parte da literatura acredita que, inicialmente, a adoção de uma tecnologia é baseada em escolhas racionais e, posteriormente, sua difusão entre as organizações é explicada pelo processo institucional. Neste trabalho, optou-se pela teoria institucional revisada do modelo conceitual de Swanson e Ramiller (1997), denominado visão organizacional. Por meio dessa perspectiva, o processo institucional é exercido já no período anterior à adoção e difusão de uma tecnologia de sistemas de informações pela criação da visão das diversas organizações institucionais que formam o ambiente. A finalidade do modelo da visão organizacional é entender o processo de interpretação, legitimação e mobilização de recursos para a tecnologia estudada. Ao considerar o XBRL um componente da tecnologia de sistemas de informações, este trabalho apresenta os seguintes problemas de pesquisa: como os arranjos e forças institucionais formam a visão organizacional do XBRL no Brasil? Qual a situação dessa visão organizacional? Por meio de pesquisa qualitativa, foram realizadas, entre dezembro de 2012 a maio de 2013, 9 entrevistas semi-estruturadas com agentes institucionais, de diferentes tipos de organizações, que possuíssem conhecimentos sobre o XBRL. Para análise das entrevistas, optou-se pela categorização semântica seguindo as classes predefinidas no modelo conceitual da visão organizacional. Conclui-se que as organizações com interesse na tecnologia trabalham em estado de cooperação para sua promoção. Avanços foram realizados para a adoção e difusão do XBRL, principalmente na área pública. Entretanto, a visão organizacional precisa demonstrar maior plausibilidade e importância para atrair novos participantes na formação de seu discurso, pois a interpretação, legitimação e mobilização ocorrem em ritmos distintos entre as organizações institucionais. / Around 1998, Charles Hoffman, an American accountant, developed a new concept for the transmission and management of the financial information in digital media. Named XBRL afterwards, its essence was simple: try to create an intelligible and ordinary way of communication both for men and the computer, without the need of hard concepts and financial terminology. This innovation called the attention of many institutions responsible for the regulation and supervision of the American capital market, as well as of public and private companies. Together, they started measures so as to encourage its development and practical appreciation. In Brazil, its repercussions started in 2001, through pioneer studies developed by Prof Edson Luiz Riccio and TECSI (Information Systems and Technology Management Lab) at the Accounting Department of the School of Business, Economics and Accounting - FEA/USP, as well as edition of books and articles that explained the society how it worked and how such an innovation was happening among other countries. In 2001, the national interest to actualize its implementation and adoption enhanced by means of the cooperation between many agents from diverse institutions and with different interests, through the creation of the local taxonomy. Although the promised benefits, many countries had difficulties when applying this technology in the interorganizational environment, if compared with so many others that were success cases for the implementation of XBRL. Great part of literature believes that, initially, the adoption of a technology is based on rational choices and, afterwards, its spread among organizations can be explained by the institutional process. In this research, we chose the revised institutional theory from Swanson & Ramiller (1997) conceptual model, called organizing vision. Through this perspective, the institutional process can be exerted in the period before the adoption and spread of an information systems technology, by creating the vision of the so many institutional organizations taking part in the environment. The aim of the organizing vision is to understand the resources interpretation process, legitimation and mobilization for the studied technology. As we consider XBRL a component of information systems technology, in this research, we present the following problems: how can the institutional strengths and arrangements form the XBRL organizing vision in Brazil? What is the situation of this organizing vision? Through qualitative research, between December 2012 and May 2013, 9 semi-structured interviews were made with institutional agents from different types of organizations, with knowledge of XBRL. To analyse the interviews, we chose the semantic categorization, following the predefined classes of the organizing vision conceptual model. It can be concluded that the organizations interested in technology work in cooperation for its promotion. Progress was made for the adoption and spread of XBRL, mainly in the public area. However, the organizing vision needs to demonstrate more importance and plausibility to attract new participants when forming its discourse, because the interpretation, legitimation and mobilization occur differently among institutional organizations.
|
582 |
The "Stop-It anti-fidgeting deviceUnknown Date (has links)
Fidgeting and otherwise constant movements in individuals can be beneficial in those who suffer from Attention Deficit/Hyperactivity Disorder or Generalized Anxiety Disorder as well as others. However this constant movement can also be a distraction to others as well as protrude an air of no self confidence. It is the drawbacks from these actions that we wish to address. By developing an intelligent system that can detect these motions and alert the user, it will allow the wearer of the device to self correct. It is in this self control that one may exhibit more confidence or simply reduce the level of irritation experienced by those in the immediate vicinity. We have designed and built a low cost, mobile, lightweight, untethered, wearable prototype device. It will detect these actions and deliver user selectable biofeedback through a light emitting diode, buzzer, vibromotor or an electric shock to allow for self control. / by Scott A. Barnard. / Thesis (M.S.C.S.)--Florida Atlantic University, 2009. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2009. Mode of access: World Wide Web.
|
583 |
First year undergraduate students' perception of the effectiveness and transfer of multimedia training for a university course registration systemUnknown Date (has links)
The purpose of this study was to evaluate the perceived effectiveness of a multimedia tutorial for first year undergraduate students (FTICs) using a university course registration system; to determine if a relationship existed between perceived effectiveness of the multimedia tutorial, gender, major, ICT usage, ICT education, ICT fluency, and ICT comfort; and to describe the transfer of learning, if any, that resulted from viewing the multimedia tutorial. The study was both quantitative and qualitative in design addressing 10 research questions. The instruments used in this study consisted of the Registration Tutorial which included: (1) an Information and Communication Technology (ICT) Fluency Questionnaire (Hilberg, 2007), (2) a multimedia tutorial designed by the researcher demonstrating the university course registration system, and (3) the Registration Video Questionnaire (RVQ) also designed by the researcher measuring perceived multimedia tutorial effectiveness. A Registration Video Tutorial Transfer of Learning Questionnaire (TLQ) was also developed by the research to measure perceived proficiency with the registration system three months after initially viewing the multimedia tutorial. The sample included 1,196 freshmen students from a large public university in the southeastern United States. Results of the study showed that students perceived the multimedia tutorial to be effective (M = 4.19, SD = .756) and seven themes emerged through qualitative analysis as to why the tutorial was or was not effective. Results also showed there was no relationship between multimedia tutorial effectiveness and gender, major, or ICT education. / There were however significant weak relationships between multimedia tutorial effectiveness and ICT usage (r = .095), multimedia tutorial effectiveness and ICT fluency (r = .286), and multimedia tutorial effectiveness and ICT comfort (r = -.133). Furthermore, transfer of learning occurred for students (n = 66) who completed the TLQ (M = 4.01, SD =.777) and as suggested by qualitative analysis of student responses. Implications of this study suggested that providing first year undergraduate students with a web-based multimedia tutorial is just the beginning and the need may be to focus upon the development of these students as adult learners so they can feel successful in the early stages of their academic career, thus building the self-confidence they need to effectively navigate the university environment. / by Merideth I. Dee. / Thesis (Ph.D.)--Florida Atlantic University, 2011. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2011. Mode of access: World Wide Web.
|
584 |
Asset identification using image descriptorsJanuary 1900 (has links)
Asset management is a time consuming and error prone process. Information Technology (IT) personnel typically perform this task manually by visually inspecting assets to identify misplaced assets. If this process is automated and provided to IT personnel it would prove very useful in keeping track of assets in a server rack. A mobile based solution is proposed to automate this process. The asset management application on the tablet captures images of assets and searches an annotated database to identify the asset. We evaluate the matching performance and speed of asset matching using three different image feature descriptors. Methods to reduce feature extraction and matching complexity were developed. Performance and accuracy tradeoffs were studied, domain specific problems were identified, and optimizations for mobile platforms were made. The results show that the proposed methods reduce complexity of asset matching by 67% when compared to the matching process using unmodified image feature descriptors. / by Reena Ursula Friedel. / Thesis (M.S.C.S.)--Florida Atlantic University, 2012. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2012. Mode of access: World Wide Web.
|
585 |
Music Publicity: Independent Public Relations in the Digital AgeUnknown Date (has links)
The music industry has undoubtedly seen accelerated change over the past
decade. Standard practices in the industry have been turned upside down, leaving record
label executives, managers, and other personnel behind the scenes working to develop
new and innovative ways to cope with this change. Music publicists are not immune to
these changes and have seen a tremendous shift in their roles and responsibilities. With
the advent of the digital age, the role of music publicity is getting stronger and is
arguably one of the most vital components of a successful music career. The demand and
necessity for a well-executed music publicity campaign is growing as modern technology
reduces the need for a record deal. However, external forces resulting from technological
changes are making the job of a music publicist difficult.
Despite its importance, little has been said about the field of music publicity in
scholastic literature, and the few in-depth texts and articles on the subject are grossly
outdated rendering them irrelevant. The majority of recent comment on music publicists and their duties have come from journalists and music publicists themselves. Further, the
average person knows little about the practice of music publicity and what a publicist
does. Independent publicists are often highly criticized and looked down upon merely
because artists, managers, media personnel, and even record labels may not fully grasp
what a publicist does. This poses a slew of issues, including the publicist not feeling
completely part of the artist’s team, despite being one of the most essential components
of the artist’s successful career.
The author of this thesis is an independent senior publicity manager for a boutique
music publicity firm. The purpose of this thesis is to define music publicity, bring to light
essential issues in music publicity, and provide a thorough understanding of the role and
responsibilities of a music publicist. Through analysis of the available literature and
qualitative interviews with industry professionals, this paper will address what music
publicity is, how the digital age has changed music publicity, and finally will provide
suggestions for best-practices when working with indie artists and mid-level campaigns. / Includes bibliography. / Thesis (M.S.)--Florida Atlantic University, 2016. / FAU Electronic Theses and Dissertations Collection
|
586 |
Smart campusUnknown Date (has links)
The Smart Campus project envisions a university campus where technology assists
faculty, staff, students and visitors to improve and more efficiently accomplish their daily
activities. The objective of this project is to develop a smart phone application that assists
users in finding a certain location on campus, locating their friends and professors,
interacting with any student or professors of the campus, get the count of users at certain
locations and remain updated about all the events and campus news. Through this project,
an idea of ‘Futuristic Social Network’ in a Campus is modeled and developed on Android
platform. / Includes bibliography. / Thesis (M.S.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection
|
587 |
Studies on performance aspects of smart wireless devices and related network servicesUnknown Date (has links)
This study is a focused effort on elucidating the performance aspects of modern,
handheld wireless devices and associated mobile network services. Specifically addressed
thereof are: (i) Assessing the performance details on certain hardware sections of smart
handheld devices and (ii) determining the performance profile of market penetration
considerations vis-à-vis provisioning mobile networks. To meet the scope of this research,
the projected efforts are exercised in compiling relevant literature and deciding the said
hardware and technoeconomic performance issues. Hence, written in two parts, Part A is
devoted to hardware performance details of smart, handheld devices relevant to (a) delay
issues in PCB layouts; (b) crosstalk problems at the baseband level (audio/multimedia) using
EMI concepts and (c) ascertaining non-catastrophic EMP/EMI effects at the RF-sections so
as to implement protection strategies via compensating networks. Part B is concerned with the technoeconomics of wireless networks in supporting mobile (handheld devices).
Correspondingly, two market related considerations versus service performance details are
considered. The first one refers to deducing a relative performance index that includes
technology (mobile speed) details plus economics profiles of the users in the service area.
The second task refers to elucidating a performance index of such services in terms of
hedonic pricing heuristics.
The theoretical aspects of the test studies as above are supplemented with
experimental and/or simulation details as appropriate. Hence, the efficacy of performance
details are discussed in real-world applications.
Lastly, possible research items for future studies are identified as open-questions. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015. / FAU Electronic Theses and Dissertations Collection
|
588 |
Stability analysis of feature selection approaches with low quality dataUnknown Date (has links)
One of the greatest challenges to data mining is erroneous or noisy data. Several studies have noted the weak performance of classification models trained from low quality data. This dissertation shows that low quality data can also impact the effectiveness of feature selection, and considers the effect of class noise on various feature ranking techniques. It presents a novel approach to feature ranking based on ensemble learning and assesses these ensemble feature selection techniques in terms of their robustness to class noise. It presents a noise-based stability analysis that measures the degree of agreement between a feature ranking techniques output on a clean dataset versus its outputs on the same dataset but corrupted with different combinations of noise level and noise distribution. It then considers classification performances from models built with a subset of the original features obtained after applying feature ranking techniques on noisy data. It proposes the focused ensemble feature ranking as a noise-tolerant approach to feature selection and compares focused ensembles with general ensembles in terms of the ability of the selected features to withstand the impact of class noise when used to build classification models. Finally, it explores three approaches for addressing the combined problem of high dimensionality and class imbalance. Collectively, this research shows the importance of considering class noise when performing feature selection. / by Wilker Altidor. / Thesis (Ph.D.)--Florida Atlantic University, 2011. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2011. Mode of access: World Wide Web.
|
589 |
Reliable, energy-aware cross-layer protocol for wireless sensor networksUnknown Date (has links)
This research addresses communication reliability in the highly constrained wireless sensor networks environment. We propose a cross-layer, reliable wireless sensor protocol design. The protocol benefits from the body of research in the two areas of wireless sensors reliability research and wireless sensors energy conservation research. The protocol introduces a new energy saving technique that considers reliability as a design parameter and constraint. The protocol also introduces a new back-off algorithm that dynamically adjusts to the data messages reliability needs. Other cross-layer techniques that the protocol introduces are dynamic MAC retry limit and dynamic transmission power setting that is also based on the messages reliability requirements. Cross layer design is defined as the interaction between the different stack layers with the goal of improving performance. It has been used in ad hoc wireless systems to improve throughput, latency, and quality of service (QoS). The improvements gained in performance come at a price. This includes decreased architecture modularity and designs may be hard to debug, maintain or upgrade. Cross-layer design is valuable for wireless sensor networks due to the severe resource constraints. The proposed protocol uses cross-layer design as a performance and energy optimization technique. Nevertheless, the protocol avoids introducing layer interdependencies by preserving the stack architecture and optimizes the overall system energy and reliability performance by information sharing. The information is embedded as flags in the data and control messages that are moving through the stack. Each layer reads these flags and adjusts its performance and handling of the message accordingly. The performance of the proposed protocol is evaluated using simulation modeling. The reference protocol used for evaluation is APTEEN. / We developed simulation programs for the proposed protocol and for APTEEN protocol using the JiST/SWANS simulation tool. The performance evaluation results show that the proposed protocol achieves better energy performance than the reference protocol. Several scalability experiments show that the proposed protocol scales well and has better performance for large networks. Also, exhaustive bandwidth utilization experiments show that for heavily-utilized or congested networks, the proposed protocol has high reliability in delivering messages classified as important. / by Ahmed Badi. / Thesis (Ph.D.)--Florida Atlantic University, 2009. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2009. Mode of access: World Wide Web.
|
590 |
Using concept maps to explore preservice teachers' perceptions of science content knowledge, teaching practices, and reflective processesUnknown Date (has links)
This qualitative study examined seven preservice teachers' perceptions of their science content knowledge, teaching practices, and reflective processes through the use of the metacognitive strategy of concept maps. Included in the paper is a review of literature in the areas of preservice teachers' perceptions of teaching, concept development, concept mapping, science content understanding, and reflective process as a part of metacognition. The key questions addressed include the use of concept maps to indicate organization and understanding of science content, mapping strategies to indicate perceptions of teaching practices, and the influence of concept maps on reflective process. There is also a comparison of preservice teachers' perceptions of concept map usage with the purposes and practices of maps as described by experienced teachers. Data were collected primarily through interviews, observations, a pre- and post-concept mapping activity, and an analysis of those concept maps using a rubric developed for this study. Findings showed that concept map usage clarified students' understanding of the organization and relationships within content area and that the process of creating the concept maps increased participants' understanding of the selected content. / The participants felt that the visual element of concept mapping was an important factor in improving content understanding. These participants saw benefit in using concept maps as planning tools and as instructional tools. They did not recognize the use of concept maps as assessment tools. When the participants were able to find personal relevance in and through their concept maps they were better able to be reflective about the process. The experienced teachers discussed student understanding and skill development as the primary purpose of concept map usage, while they were able to use concept maps to accomplish multiple purposes in practice. / by Judy L. Somers. / Thesis (Ed.D.)--Florida Atlantic University, 2009. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2009. Mode of access: World Wide Web.
|
Page generated in 0.118 seconds