983 resultados para Namespaces in XML
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International audience
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168 p.
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It is a fact that the uncertainty about a firm’s future has to be measured and incorporated into a company’s valuation throughout the explicit analysis period – in the continuing or terminal value within valuation models. One of the concerns that can influence the continuing value of enterprises, which is not explicitly considered in traditional valuation models, is a firm’s average life expectancy. Although the literature has studied the life cycle of a firm, there is still a considerable lack of references on this topic. If we ignore the period during which a company has the ability to produce future cash flows, the valuations can fall into irreversible errors, leading to results markedly different from market values. This paper aims to provide a contribution in this area. Its main objective is to construct a mortality table for non-listed Portuguese enterprises, showing that the use of a terminal value through a mathematical expression of perpetuity of free cash flows is not adequate. We provide the use of an appropriate coefficient to perceive the number of years in which the company will continue to operate until its theoretical extinction. If well addressed regarding valuation models, this issue can be used to reduce or even to eliminate one of the main problems that cause distortions in contemporary enterprise valuation models: the premise of an enterprise’s unlimited existence in time. Besides studying the companies involved in it, from their existence to their demise, our study intends to push knowledge forward by providing a consistent life and mortality expectancy table for each age of the company, presenting models with an explicitly and different survival rate for each year. Moreover, we show that, after reaching a certain age, firms can reinvent their business, acquiring maturity and consequently postponing their mortality through an additional life period.
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The purpose of this study was to examine the validity and reliability of the Portuguese version of the Rudd Stoll Beller Hahm Value-judgement Inventory (RSBHVI) in a sample of adolescents. The RSBHVI, which measures moral and social reasoning, was translated using a back translation method. A sample of 238 10th to 12th grade high school students (age mean value 16.93 years, s = 1.34) completed the Portuguese versions of RSBH, and the Task and Ego-orientation Questionnaire. Partial support for the original structure of the moral reasoning scale, but not the social reasoning scale, was found. Females, and non-athletes and individual sport athletes scored significantly higher than males and team sport athletes in moral reasoning, respectively. Moral reasoning was negatively correlated with ego-orientation (r = −30; p <. 001) and uncorrelated with task-orientation (r = .10, p > .05). Participants who were low-ego scored higher in moral reasoning than those who were high-ego. It is suggested that decreasing levels of ego-orientation may be necessary to improve athletes’ moral reasoning.
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Effective and efficient implementation of intelligent and/or recently emerged networked manufacturing systems require an enterprise level integration. The networked manufacturing offers several advantages in the current competitive atmosphere by way to reduce, by shortening manufacturing cycle time and maintaining the production flexibility thereby achieving several feasible process plans. The first step in this direction is to integrate manufacturing functions such as process planning and scheduling for multi-jobs in a network based manufacturing system. It is difficult to determine a proper plan that meets conflicting objectives simultaneously. This paper describes a mobile-agent based negotiation approach to integrate manufacturing functions in a distributed manner; and its fundamental framework and functions are presented. Moreover, ontology has been constructed by using the Protégé software which possesses the flexibility to convert knowledge into Extensible Markup Language (XML) schema of Web Ontology Language (OWL) documents. The generated XML schemas have been used to transfer information throughout the manufacturing network for the intelligent interoperable integration of product data models and manufacturing resources. To validate the feasibility of the proposed approach, an illustrative example along with varied production environments that includes production demand fluctuations is presented and compared the proposed approach performance and its effectiveness with evolutionary algorithm based Hybrid Dynamic-DNA (HD-DNA) algorithm. The results show that the proposed scheme is very effective and reasonably acceptable for integration of manufacturing functions.
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On the 15th of April, 1897, a 19 year-old European resident of Baghdad, named Alexander Richard Svoboda, set out on a long journey to Europe by caravan, boat and train. From a large and influential family of merchants, artists, and explorers settled in Ottoman Iraq since the end of the 18th century, Alexander traveled in the company of his parents and a departing British diplomat accompanied by his retinue. They followed a circuitous route through the Middle East to Cairo and thence to Europe on a three and a half month journey which Alexander described day-by-day in a journal written in the Iraqi Arabic of his time.
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The rapidly changing digital landscape is having a significant influence on learning and teaching. Our study assesses the response of one higher education institution (HEI) to the changing digital landscape and its transition into enhanced blended learning, which seeks to go beyond the early implementation stage to make the most effective use of online learning technologies to enhance the student experience and student learning outcomes. Evidence from a qualitative study comprising 20 semi-structured interviews, informed by a literature review, has resulted in the development of a holistic framework to guide HEIs transitioning into enhanced blended learning. The proposed framework addresses questions relating to the why (change agents), what (institutional considerations), how (organisational preparedness) and who (stakeholders) of transitions into enhanced blended learning. The involvement of all stakeholder groups is essential to a successful institutional transition into enhanced blended learning.
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Recently, massive open online courses (MOOCs) have been offering a new online approach in the field of distance learning and online education. A typical MOOC course consists of video lectures, reading material and easily accessible tests for students. For a computer programming course, it is important to provide interactive, dynamic, online coding exercises and more complex programming assignments for learners. It is expedient for the students to receive prompt feedback on their coding submissions. Although MOOC automated programme evaluation subsystem is capable of assessing source programme files that are in learning management systems, in MOOC systems there is a grader that is responsible for evaluating students’ assignments with the result that course staff would be required to assess thousands of programmes submitted by the participants of the course without the benefit of an automatic grader. This paper presents a new concept for grading programming submissions of students and improved techniques based on the Java unit testing framework that enables automatic grading of code chunks. Some examples are also given such as the creation of unique exercises by dynamically generating the parameters of the assignment in a MOOC programming course combined with the kind of coding style recognition to teach coding standards.
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School websites are not only sources of information and documentation, but also means of communication that are increasingly being accessed by members of society, especially by the different educational communities, thanks to the democratisation of Internet access. This paper deals with a qualitative research project in which information and communication technology coordinators of infant and primary publicly funded private schools (concertados) and state schools in urban, rural and semi-urban/rural areas within the Region of Cantabria (Spain) were interviewed in order to understand how school websites are managed. The findings show a range of views and practices in the schools’ management of their websites, some positive developments in their uses and functions, and numerous opportunities for improvement. School websites are essential communication tools, which need to be continuously improved/updated by their managers, with the support of the education authorities.
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This paper presents a best-practice model for the redesign of virtual learning environments (VLEs) within creative arts to augment blended learning. In considering a blended learning best-practice model, three factors should be considered: the conscious and active human intervention, good learning design and pedagogical input, and the sensitive handling of the process by trained professionals. This study is based on a comprehensive VLE content analysis conducted across two academic schools within the creative arts at one Post-92 higher education (HE) institution. It was found that four main barriers affect the use of the VLE within creative arts: lack of flexibility in relation to navigation and interface, time in developing resources, competency level of tutors (confidence in developing online resources balanced against other flexible open resources) and factors affecting the engagement of ‘digital residents’. The experimental approach adopted in this study involved a partnership between the learning technology advisor and academic staff, which resulted in a VLE best-practice model that focused directly on improving aesthetics and navigation. The approach adopted in this study allowed a purposive sample of academic staff to engage as participants, stepping back cognitively from their routine practices in relation to their use of the VLE and questioning approaches to how they embed the VLE to support teaching and learning. The model presented in this paper identified a potential solution to overcome the challenges of integrating the VLE within creative arts. The findings of this study demonstrate positive impact on staff and student experience and provide a sustainable model of good practice for the redesign of the VLE within creative disciplines.
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Recent years have seen a focus on responding to student expectations in higher education. As a result, a number of technology-enhanced learning (TEL) policies have stipulated a requirement for a minimum virtual learning environment (VLE) standard to provide a consistent student experience. This paper offers insight into an under-researched area of such a VLE standard policy development using a case study of one university. With reference to the implementation staircase model, this study takes cue from the view that an institutional VLE template can affect lower levels directly, sidestepping the chain in the implementation staircase. The Group's activity whose remit is to design and develop a VLE template, therefore, becomes significant. The study, drawing on activity theory, explores the mediating role of such a Group. Factors of success and sources of tension are analysed to understand the interaction between the individuals and the collective agency of Group members. The paper identifies implications to practice for similar TEL development projects. Success factors identified demonstrated the importance of good project management principles, establishing clear rules and division of labour for TEL development groups. One key finding is that Group members are needed to draw on both different and shared mediating artefacts, supporting the conclusion that the nature of the group's composition and the situated expertise of its members are crucial for project success. The paper's theoretical contribution is an enhanced representation of a TEL policy implementation staircase.
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The growing ubiquity of smartphones and tablet devices integrated into personal, social and professional life, facilitated by expansive communication networks globally, has the potential to disrupt higher education. Academics and students are considering the future possibilities of exploiting these tools and utilising networks to consolidate and expand knowledge, enhancing learning gain. Bluetooth beacon technology has been developed by both Apple and Google as a way to situate digital information within physical spaces, and this paper reflects on a beacon intervention in a contemporary art school in higher education conducted by the authors intended to develop a situated community of practice in Art & Design. The paper describes the project, including relevant theoretical foundations and background to the beacon technology, with regards to the potential of using these devices to create a connected learning community by enhancing learning and facilitating knowledge creation in a borderless learning space.
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Short messaging service (SMS) is perhaps the most popular mobile technology prevalent among students in higher education due to its ubiquitous nature and the capability of two-way communication. However, a major limitation in two-way text messaging is sending back a part of received data with the reply message. This limitation results in users of a mobile learning environment being unable to reply back to the correct destination. This article presents a two-way text messaging system that can be integrated into a learning management system (LMS) to provide an interactive learning experience to the user community. Initially, a database is integrated into the LMS that holds message information such as recipient's phone number, message body and user data header. A specific port associated with the SMS is used to conceal and exchange data of a particular course unit. Subsequently, software in the student's mobile device captures this message and sends back the reply message to the appropriate course unit allowing both teachers and students to view messages sent and replies received pertaining to a particular course. Results indicate the educational impact of the proposed system in improving the learning environment and benefits it offers to the community in a campus-wide implementation.
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This article reports on factors affecting local academic acceptance of bring your own devices (BYOD). A review of the literature revealed a paucity of studies that have explored the complex factors that affect academic use and intention to use mobile devices in the classroom, with even less exploring truly ubiquitous and varied personal devices as opposed to supplied institutional or research study sets. A detailed qualitative investigation with 14 academics was undertaken, drawing upon and aiming to compliment mature acceptance research. Firstly by employing a focus group to identify initial psychological factors and the relevance of acceptance theories to the local context. Then, secondly by using in-depth semi-structured interviews, shaped by acceptance categories, to identify a breadth of psychological factors affecting faculty use and intention to use BYOD. This small-scale study found clear distinctions in local academic perceptions of BYOD compared with faculty devices and reported a range of factors that appeared to distinctly affect local academic acceptance of BYOD.
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In higher education, undergraduate teaching materials are increasingly becoming available online. There is a need to understand the complex processes that happen during their production and how social networks between different groups impact on their development. This paper draws on qualitative interviews and participant drawings of their social networks to understand the dynamics of creating a new e-compendium for a four-year online undergraduate nursing programme in Norway. Twenty staff interviews were undertaken to explore views of the e-compendium, the development process and the perceived networks that were formed during this course. Interview data were thematically analysed along with networks drawings. The findings showed three main institutional stakeholder groups emerging: the ‘management team’, ‘design team’ and ‘lecturers’. Analysis of social networks revealed variability of relations both within and between groups. The pedagogical designer, who was part of the design team, was central to communicating with and co-ordinating staff at all levels. The least well connected were the lecturers. To them, the e-compendium challenged and even threatened previously well-established notions of pedagogy. Future development of e-compendiums should account for the perceived lack of time and existing workload of lecturers so they may be involved with the development process.