Implementing IFRSs in the UK Devolved Administrations

Purpose
– Utilising concepts drawn from the governmentality literature, the purpose of this paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in the UK’s devolved administrations of Northern Ireland, Scotland and Wales in order to assess why they were adopted and how their introduction has been governed.

Design/methodology/approach
– This research applies a combination of three different approaches, namely: a content analysis; an anonymous online questionnaire; and semi-structured interviews.

Findings
– These include: the transition has had minimal impact upon policy setting and the information produced to aid budgeting and decision making; IFRSs are not entirely appropriate for the public sector; the time, cost and effort involved outweighed the benefits; public sector accounting has become overly-complicated; and the transition is not perceived as part of a wider privatisation programmeResearch limitations/implications
– As this study focuses upon the three UK devolved administrations, the findings may not be applicable in a wider setting.

Practical/implications
– Public sector change must be adequately resourced, carefully planned, with appropriate systems, trained staff and interdisciplinary project teams; accounting change should be based on value for money; and a single, coherent financial regime for the way in which government uses budgets, presents estimates to Parliament and publishes its resource accounts should be implemented.

Originality/value
– This study highlights that accounting change is not just a technical issue and, while it can facilitate a more business-like environment and enhance accountability, all those affected by the changes may not have the requisite skills to fully utilise the (new) information available.

Implementing Risk Management::A Study of Major Malaysian Corporations

This study presents findings from a series of interviews with Risk Managers and/or Chief Risk Officers from major Malaysian companies about the prerequisites for the effective implementation of Risk Management programmes. The interviews highlight the importance of a number of factors, including: a strong commitment from the Board of Directors and Management in general, a desire for an appropriate risk culture, the development of formal Risk Management frameworks and policies, a recognition of the importance of risk communication, the appointment of a Chief Risk Officer (CRO) and the development of a complementary system of internal audit.

Maths anxiety in psychology undergraduates: A mixed-methods approach to formulating and implementing interventions

A key challenge to educators in disciplines that, while not maths based, nevertheless
contain some maths component, is mathematics anxiety. Over the years, a number of
intervention strategies have been tested, seeking reduce maths anxiety in undergraduates.
Many of these studies, however, contain methodological issues that challenge their validity. It
is also unclear how many of these studies decide which type of interventions to use. This
research sought to correct both of these issues. In Study 1, focus groups were carried out to
explore which interventions students believed would most likely reduce their maths anxiety.
Study 2 implemented those interventions that Study 1 showed to be practical and potentially
effective, utilising a large sample of Year 1 and Year 2 psychology undergraduates,
controlling for potential methodological confounds. Results showed that only one
intervention (teaching quantitative research methods using real-life examples) had any
significant effect on maths anxiety, and this was slight. These results, while not impressive by
themselves, do suggest ways in which larger-scale interventions could seek to proceed in
terms of reducing maths anxiety.

Synthesis of FPGA-based accelerators implementing recursive algorithms

O desenvolvimento de sistemas computacionais é um processo complexo, com múltiplas etapas, que requer uma análise profunda do problema, levando em consideração as limitações e os requisitos aplicáveis. Tal tarefa envolve a exploração de técnicas alternativas e de algoritmos computacionais para optimizar o sistema e satisfazer os requisitos estabelecidos. Neste contexto, uma das mais importantes etapas é a análise e implementação de algoritmos computacionais. Enormes avanços tecnológicos no âmbito das FPGAs (Field-Programmable Gate Arrays) tornaram possível o desenvolvimento de sistemas de engenharia extremamente complexos. Contudo, o número de transístores disponíveis por chip está a crescer mais rapidamente do que a capacidade que temos para desenvolver sistemas que tirem proveito desse crescimento. Esta limitação já bem conhecida, antes de se revelar com FPGAs, já se verificava com ASICs (Application-Specific Integrated Circuits) e tem vindo a aumentar continuamente. O desenvolvimento de sistemas com base em FPGAs de alta capacidade envolve uma grande variedade de ferramentas, incluindo métodos para a implementação eficiente de algoritmos computacionais. Esta tese pretende proporcionar uma contribuição nesta área, tirando partido da reutilização, do aumento do nível de abstracção e de especificações algorítmicas mais automatizadas e claras. Mais especificamente, é apresentado um estudo que foi levado a cabo no sentido de obter critérios relativos à implementação em hardware de algoritmos recursivos versus iterativos. Depois de serem apresentadas algumas das estratégias para implementar recursividade em hardware mais significativas, descreve-se, em pormenor, um conjunto de algoritmos para resolver problemas de pesquisa combinatória (considerados enquanto exemplos de aplicação). Versões recursivas e iterativas destes algoritmos foram implementados e testados em FPGA. Com base nos resultados obtidos, é feita uma cuidada análise comparativa. Novas ferramentas e técnicas de investigação que foram desenvolvidas no âmbito desta tese são também discutidas e demonstradas.

Implementing a Videoconferencing Studio in Cape Verde to Support a Blended Learning Education System

In 2004, the Calouste Gulbenkian Foundation invited the University of Aveiro to develop an education and training program in advanced topics of ICT for Cape Verde. The focus should be on technologies to support the development of distance education. Two years later, when the program was started, the University of Aveiro had a high-performance videoconferencing Studio installed by the Foundation for National Scientific Computing. However, the investment to duplicate this high quality structure and operating costs were not compatible neither with the project’s budget nor with the technological options available in Cape Verde. This paper demonstrates the decision-making process by an economically viable option to meet the needs and local peculiarities.

Implementing and testing branch-and-bound algorithm for the quadratic 0-1 problem on transputers

Discrete optimization problems are very difficult to solve, even if the dimention is small. For most of them the problem of finding an ε-approximate solution is already NP-hard. The branch-and-bound algorithms are the most used algorithms for solving exactly this sort of problems.

Implementing self-regulated strategy development for teaching argumentative writing : a multidimensional approach

Tese de doutoramento, Psicologia (Psicologia da Educação), Universidade de Lisboa, Faculdade de Psicologia, Universidade de Coimbra, Faculdade de Psicologia e de Ciências da Educação, 2015

Planning and implementing a new assessment strategy using an e-learning platform

One of the most difficult issues of e-Learning is the students’ assessment. Being this an outstanding task regarding theoretical topics, it becomes even more challenging when the topics under evaluation are practical. ISCAP’s Information Systems Department is composed of about twenty teachers who have been for several years using an e-learning environment (at the moment Moodle 2.3) combined with traditional assessment. They are now planning and implementing a new e-learning assessment strategy. This effort was undertaken in order to evaluate a practical topic (the use of spreadsheets to solve management problems) common to shared courses of several undergraduate degree programs. The same team group is already experienced in the assessment of theoretical information systems topics using the b-learning platform. Therefore, this project works as an extension to previous experiences being the team aware of the additional difficulties due to the practical nature of the topics. This paper describes this project and presents two cycles of the action research methodology, used to conduct the research. The first cycle goal was to produce a database of questions. When it was implemented in order to be used with a pilot group of students, several problems were identified. Subsequently, the second cycle consisted in solving the identified problems preparing the database and all the players to a broader scope implementation. For each cycle, all the phases, its drawbacks and achievements are described. This paper suits all those who are or are planning to be in the process of shifting their assessment strategy from a traditional to one supported by an e-learning platform.

Implementing slot-based task-splitting multiprocessor scheduling

Consider the problem of scheduling a set of sporadic tasks on a multiprocessor system to meet deadlines using a task-splitting scheduling algorithm. Task-splitting (also called semi-partitioning) scheduling algorithms assign most tasks to just one processor but a few tasks are assigned to two or more processors, and they are dispatched in a way that ensures that a task never executes on two or more processors simultaneously. A particular type of task-splitting algorithms, called slot-based task-splitting dispatching, is of particular interest because of its ability to schedule tasks with high processor utilizations. Unfortunately, no slot-based task-splitting algorithm has been implemented in a real operating system so far. In this paper we discuss and propose some modifications to the slot-based task-splitting algorithm driven by implementation concerns, and we report the first implementation of this family of algorithms in a real operating system running Linux kernel version 2.6.34. We have also conducted an extensive range of experiments on a 4-core multicore desktop PC running task-sets with utilizations of up to 88%. The results show that the behavior of our implementation is in line with the theoretical framework behind it.

Developing and implementing an environmental performance index for the Portuguese military

Business Strategy and the Environment nº 15, p. 71–86

Enhancing and implementing a pairs trading strategy

This paper designs a pairs trading model with the intent to identify existing profitable market opportunities to invest, i.e. traditionally strong correlated stocks that have diverged from its historical norm. It comprises a broad literature review on this strategy whose relevant findings (strategy improvements) are contemplated in the model. The authors combine the statistical results of the model with a backtesting analysis in order to provide guidance on the best investment opportunities.