Sustainability reporting and financial reporting: the relevance of an integrated reporting approach

In the business world, there are issues such as globalisation, environmental awareness, and the rising expectations of public opinion which have a specific role in what is required from companies as providers of information to the market. This chapter refers to the current state of corporate reporting (financial reporting and sustainability reporting) and demonstrates the need for evolution to a more integrated method of reporting which meets the stakeholders’ needs. This research offers a reflection on how this development can be achieved, which notes the ongoing efforts by international organisations in implementing the diffusion and adoption, as well as looking at the characteristics which are needed for this type of reporting. It also makes the link between an actual case of a company that is one of the world references in sustainable development and integrated reporting. Whether or not the integrated reporting is the natural evolution of the history of financial and sustainability reporting, it still cannot yet claim to be infallible. However, it may definitely be concluded that a new approach is necessary to meet the needs which are continuously developing for a network of stakeholders.

Using a prioritized MAC protocol to execute the database operation join in networked embedded computer systems

Database query languages on relations (for example SQL) make it possible to join two relations. This operation is very common in desktop/server database systems but unfortunately query processing systems in networked embedded computer systems currently do not support this operation; specifically, the query processing systems TAG, TinyDB, Cougar do not support this. We show how a prioritized medium access control (MAC) protocol can be used to efficiently execute the database operation join for networked embedded computer systems where all computer nodes are in a single broadcast domain.

Real-time tracking and reporting of dynamic events in hierarchical wireless sensor networks

Wireless Sensor Networks (WSNs) are highly distributed systems in which resource allocation (bandwidth, memory) must be performed efficiently to provide a minimum acceptable Quality of Service (QoS) to the regions where critical events occur. In fact, if resources are statically assigned independently from the location and instant of the events, these resources will definitely be misused. In other words, it is more efficient to dynamically grant more resources to sensor nodes affected by critical events, thus providing better network resource management and reducing endto- end delays of event notification and tracking. In this paper, we discuss the use of a WSN management architecture based on the active network management paradigm to provide the real-time tracking and reporting of dynamic events while ensuring efficient resource utilization. The active network management paradigm allows packets to transport not only data, but also program scripts that will be executed in the nodes to dynamically modify the operation of the network. This presumes the use of a runtime execution environment (middleware) in each node to interpret the script. We consider hierarchical (e.g. cluster-tree, two-tiered architecture) WSN topologies since they have been used to improve the timing performance of WSNs as they support deterministic medium access control protocols.

INbreast: Toward a Full-field Digital Mammographic Database

Rationale and Objectives Computer-aided detection and diagnosis (CAD) systems have been developed in the past two decades to assist radiologists in the detection and diagnosis of lesions seen on breast imaging exams, thus providing a second opinion. Mammographic databases play an important role in the development of algorithms aiming at the detection and diagnosis of mammary lesions. However, available databases often do not take into consideration all the requirements needed for research and study purposes. This article aims to present and detail a new mammographic database. Materials and Methods Images were acquired at a breast center located in a university hospital (Centro Hospitalar de S. João [CHSJ], Breast Centre, Porto) with the permission of the Portuguese National Committee of Data Protection and Hospital's Ethics Committee. MammoNovation Siemens full-field digital mammography, with a solid-state detector of amorphous selenium was used. Results The new database—INbreast—has a total of 115 cases (410 images) from which 90 cases are from women with both breasts affected (four images per case) and 25 cases are from mastectomy patients (two images per case). Several types of lesions (masses, calcifications, asymmetries, and distortions) were included. Accurate contours made by specialists are also provided in XML format. Conclusion The strengths of the actually presented database—INbreast—relies on the fact that it was built with full-field digital mammograms (in opposition to digitized mammograms), it presents a wide variability of cases, and is made publicly available together with precise annotations. We believe that this database can be a reference for future works centered or related to breast cancer imaging.

Towards a flexible and transparent database evolution

Applications refactorings that imply the schema evolution are common activities in programming practices. Although modern object-oriented databases provide transparent schema evolution mechanisms, those refactorings continue to be time consuming tasks for programmers. In this paper we address this problem with a novel approach based on aspect-oriented programming and orthogonal persistence paradigms, as well as our meta-model. An overview of our framework is presented. This framework, a prototype based on that approach, provides applications with aspects of persistence and database evolution. It also provides a new pointcut/advice language that enables the modularization of the instance adaptation crosscutting concern of classes, which were subject to a schema evolution. We also present an application that relies on our framework. This application was developed without any concern regarding persistence and database evolution. However, its data is recovered in each execution, as well as objects, in previous schema versions, remain available, transparently, by means of our framework.

Evolution of the application and database with aspects

Generally, the evolution process of applications has impact on their underlining data models, thus becoming a time-consuming problem for programmers and database administrators. In this paper we address this problem within an aspect-oriented approach, which is based on a meta-model for orthogonal persistent programming systems. Applying reflection techniques, our meta-model aims to be simpler than its competitors. Furthermore, it enables database multi-version schemas. We also discuss two case studies in order to demonstrate the advantages of our approach.

As determinantes da qualidade da informação financeira via imparidade de ativos

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação da Professora Doutora Cláudia Maria Ferreira Pereira

An Approach To Publish a Data Warehouse Content as Linked Data

Mestrado em Engenharia Informática - Área de Especialização em Tecnologias do Conhecimento e Decisão

Aplicação de ferramentas Kaizen na realização de auditorias internas e reporting do sistema de gestão integrado da Avelada

Na atual conjuntura económica, torna-­‐se fundamental uma reflexão profunda das organizações sobre a forma como podem maximizar o seu retorno nos investimentos (ROI-­‐Return On Investment), aumentar a sua competitividade nos diversos mercados, procurando atingir uma cultura de excelência operacional. A necessidade de uma maior eficiência na utilização dos seus recursos levou a Aveleda, líder de mercado do Vinho Verde, a desenvolver no final de 2011, um projeto de melhoria contínua com o Kaizen Institute, com o objetivo de melhoria da produtividade, eficiência interna, rentabilidade e redução do desperdício. A Aveleda, é uma empresa com um ,Sistema de Gestão Integrado (SGI) certificado de acordo com vários referenciais como a Qualidade, Segurança Alimentar, Ambiente e Energia. Este trabalho, apresenta a implementação de ferramentas Kaizen e a sua integração no processo de Auditorias Internas e reporting nos diferentes âmbitos do SGI. As ferramentas associadas ao desenvolvimento de Checklists, permitiram a criação de um sistema de monitorização e reporting do desempenho dos vários processos e atividades, com melhoria significativa na gestão dos desvios e eficácia nas ações tomadas contribuindo para um maior alinhamento e motivação das várias equipas na identificação de melhorias.