993 resultados para Business Judgment Rule


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Everyday accounting and management teachers face the challenge of creating learning environments that motivate students. This chapter describes the Business Simulation (BS) experience that has taken place at the Polytechnic Institute of Porto, Institute of Accounting and Administration (IPP/ISCAP). The chapter presents students’ perceptions about the course and the teaching/learning approach. The results show that pedagogical methods used (competency-oriented), generic competencies (cooperation and group work), and interpersonal skills (organisational and communication skills) are relevant for future accounting professionals. In addition, positive remarks and possible constraints based on observation, staff meetings, and past research are reported. The chapter concludes with some recommendations from the project implementation

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Web 2.0 software in general and wikis in particular have been receiving growing attention as they constitute new and powerful tools, capable of supporting information sharing, creation of knowledge and a wide range of collaborative processes and learning activities. This paper introduces briefly some of the new opportunities made possible by Web 2.0 or the social Internet, focusing on those offered by the use of wikis as learning spaces. A wiki allows documents to be created, edited and shared on a group basis; it has a very easy and efficient markup language, using a simple Web browser. One of the most important characteristics of wiki technology is the ease with which pages are created and edited. The facility for wiki content to be edited by its users means that its pages and structure form a dynamic entity, in permanent evolution, where users can insert new ideas, supplement previously existing information and correct errors and typos in a document at any time, up to the agreed final version. This paper explores wikis as a collaborative learning and knowledge-building space and its potential for supporting Virtual Communities of Practice (VCoPs). In the academic years (2007/8 and 2008/9), students of the Business Intelligence module at the Master's programme of studies on Knowledge Management and Business Intelligence at Instituto Superior de Estatistica e Gestao de Informacao of the Universidade Nova de Lisboa, Portugal, have been actively involved in the creation of BIWiki - a wiki for Business Intelligence in the Portuguese language. Based on usage patterns and feedback from students participating in this experience, some conclusions are drawn regarding the potential of this technology to support the emergence of VCoPs; some provisional suggestions will be made regarding the use of wikis to support information sharing, knowledge creation and transfer and collaborative learning in Higher Education.

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Dissertação apresentada como requisito parcial para obtenção do grau de Mestre em Estatística e Gestão de Informação

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This article wishes to contribute to the study of the historical processes that have been spotting Muslim populations as favourite targets for political analysis and governance. Focusing on the Portuguese archives, civil as well as military, the article tries to uncover the most conspicuous identity representations (mainly negative or ambivalent) that members of Portuguese colonial apparatus built around Muslim communities living in African colonies, particularly in Guinea-Bissau and Mozambique. The paper shows how these culturally and politically constructed images were related to the more general strategies by which Portuguese imagined their own national identity, both as ‘European’ and as ‘coloniser’ or ‘imperial people’. The basic assumption of this article is that policies enforced in a context of inter-ethnic and religious competition are better understood when linked to the identity strategies inherent to them. These are conceived as strategic constructions aimed at the preservation, the protection and the imaginary expansion of the subject, who looks for groups to be included in and out-groups to reject, exclude, aggress or eliminate. We think that most of the inter-ethnic relationships and conflicts, as well as the very experience of ethnicity, are born from this identity matrix.

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Near real time media content personalisation is nowadays a major challenge involving media content sources, distributors and viewers. This paper describes an approach to seamless recommendation, negotiation and transaction of personalised media content. It adopts an integrated view of the problem by proposing, on the business-to-business (B2B) side, a brokerage platform to negotiate the media items on behalf of the media content distributors and sources, providing viewers, on the business-to-consumer (B2C) side, with a personalised electronic programme guide (EPG) containing the set of recommended items after negotiation. In this setup, when a viewer connects, the distributor looks up and invites sources to negotiate the contents of the viewer personal EPG. The proposed multi-agent brokerage platform is structured in four layers, modelling the registration, service agreement, partner lookup, invitation as well as item recommendation, negotiation and transaction stages of the B2B processes. The recommendation service is a rule-based switch hybrid filter, including six collaborative and two content-based filters. The rule-based system selects, at runtime, the filter(s) to apply as well as the final set of recommendations to present. The filter selection is based on the data available, ranging from the history of items watched to the ratings and/or tags assigned to the items by the viewer. Additionally, this module implements (i) a novel item stereotype to represent newly arrived items, (ii) a standard user stereotype for new users, (iii) a novel passive user tag cloud stereotype for socially passive users, and (iv) a new content-based filter named the collinearity and proximity similarity (CPS). At the end of the paper, we present off-line results and a case study describing how the recommendation service works. The proposed system provides, to our knowledge, an excellent holistic solution to the problem of recommending multimedia contents.

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This paper approaches issues related to frame problems and nonresponse in surveys. These nonsampling errors affect the accuracy of the estimates whereas the estimators became biased and less precise. We analyse some estimation methods that deal with those problems and give an especial focus to post-stratification procedures.

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In this paper, a linguistically rule-based grapheme-to-phone (G2P) transcription algorithm is described for European Portuguese. A complete set of phonological and phonetic transcription rules regarding the European Portuguese standard variety is presented. This algorithm was implemented and tested by using online newspaper articles. The obtained experimental results gave rise to 98.80% of accuracy rate. Future developments in order to increase this value are foreseen. Our purpose with this work is to develop a module/ tool that can improve synthetic speech naturalness in European Portuguese. Other applications of this system can be expected like language teaching/learning. These results, together with our perspectives of future improvements, have proved the dramatic importance of linguistic knowledge on the development of Text-to-Speech systems (TTS).

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Esta versão não contém as críticas e sugestões dos elementos do júri

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The objective of the paper is to help to understand recent changes in the structure of R&D activities, by analyzing data on the expenditure of the business sector in research and development (R&D). The results are framed in an international context, through comparison with indicators from the most developed countries, divided by technological intensity and economic activity. The study reveals that the indicators of Portuguese R&D expenditure in the business sector are closely linked both to fiscal policy and to high foreign direct investment in knowledge-intensive industries. It also links these indicators to phenomena such as the abundance of skilled labor in pharmaceutical industries and the government intervention in some sectors of the economy (namely health and rail transportation).

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O crescente interesse pela área de Business Intelligence (BI) tem origem no reconhecimento da sua importância pelas organizações, como poderoso aliado dos processos de tomada de decisão. O BI é um conceito dinâmico, que se amplia à medida que são integradas novas ferramentas, em resposta a necessidades emergentes dos mercados. O BI não constitui, ainda, uma realidade nas pequenas e médias empresas, sendo, até, desconhecido para muitas. São, essencialmente, as empresas de maior dimensão, com presença em diferentes mercados e/ou áreas de negócio mais abrangentes, que recorrem a estas soluções. A implementação de ferramentas BI nas organizações depende, pois, das especificidades destas, sendo fundamental que a informação sobre as plataformas disponíveis e suas funcionalidades seja objetiva e inequívoca. Só uma escolha correta, que responda às necessidades da área de negócio desenvolvida, permitirá obter dados que resultem em ganhos, potenciando a vantagem competitiva empresarial. Com este propósito, efectua-se, na presente dissertação, uma análise comparativa das funcionalidades existentes em diversas ferramentas BI, que se pretende que venha auxiliar os processos de seleção da plataforma BI mais adaptada a cada organização e/ou negócio. As plataformas BI enquadram-se em duas grandes vertentes, as que implicam custos de aquisição, de índole comercial, e as disponibilizadas de forma livre, ou em código aberto, designadas open source. Neste sentido, equaciona-se se estas últimas podem constituir uma opção válida para as empresas com recursos mais escassos. Num primeiro momento, procede-se à implementação de tecnologias BI numa organização concreta, a operar na indústria de componentes automóveis, a Yazaki Saltano de Ovar Produtos Eléctricos, Ltd., implantada em Portugal há mais de 25 anos. Para esta empresa, o desenvolvimento de soluções com recurso a ferramentas BI afigura-se como um meio adequado de melhorar o acompanhamento aos seus indicadores de performance. Este processo concretizou-se a partir da stack tecnológica pré-existente na organização, a plataforma BI comercial da Microsoft. Com o objetivo de, por um lado, reunir contributos que possibilitem elucidar as organizações na escolha da plataforma BI mais adequada e, por outro, compreender se as plataformas open source podem constituir uma alternativa credível às plataformas comerciais, procedeu-se a uma pesquisa comparativa das funcionalidades das várias plataformas BI open source. Em resultado desta análise, foram selecionadas duas plataformas, a SpagoBI e a PentahoBI, utilizadas na verificação do potencial alternativo das open source face às plataformas comerciais. Com base nessas plataformas, reproduziu-se os processos e procedimentos desenvolvidos no âmbito do projeto de implementação BI realizado na empresa Yazaki Saltano.

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Dissertação para obtenção do Grau de Doutor em Engenharia Electrotécnica e de Computadores

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This article wishes to contribute to the study of the historical processes that have been spotting Muslim populations as favourite targets for political analysis and governance. Focusing on the Portuguese archives, civil as well as military, the article tries to uncover the most conspicuous identity representations (mainly negative or ambivalent) that members of Portuguese colonial apparatus built around Muslim communities living in African colonies, particularly in Guinea- Bissau and Mozambique. The paper shows how these culturally and politically constructed images were related to the more general strategies by which Portuguese imagined their own national identity, both as ‘European’ and as ‘coloniser’ or ‘imperial people’. The basic assumption of this article is that policies enforced in a context of interethnic and religious competition are better understood when linked to the identity strategies inherent to them. These are conceived as strategic constructions aimed at the preservation, protection and imaginary expansion of the subject, who looks for groups to be included in and out-groups to reject, exclude, aggress or eliminate. The author argues that most of the inter-ethnic relationships and conflicts, as well as the very experience of ethnicity, are born from this identity matrix.

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Dissertação apresentada como requisito parcial para obtenção do grau de Mestre em Estatística e Gestão de Informação

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Dissertação apresentada como requisito parcial para obtenção do grau de Mestre em Estatística e Gestão de Informação

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics