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.

Explicit discrimination and health: development and psychometric properties of an assessment instrument

OBJECTIVE: To develop an instrument to assess discrimination effects on health outcomes and behaviors, capable of distinguishing harmful differential treatment effects from their interpretation as discriminatory events. METHODS: Successive versions of an instrument were developed based on a systematic review of instruments assessing racial discrimination, focus groups and review by a panel comprising seven experts. The instrument was refined using cognitive interviews and pilot-testing. The final version of the instrument was administered to 424 undergraduate college students in the city of Rio de Janeiro, Southeastern Brazil, in 2010. Structural dimensionality, two types of reliability and construct validity were analyzed. RESULTS: Exploratory factor analysis corroborated the hypothesis of the instrument's unidimensionality, and seven experts verified its face and content validity. The internal consistency was 0.8, and test-retest reliability was higher than 0.5 for 14 out of 18 items. The overall score was higher among socially disadvantaged individuals and correlated with adverse health behaviors/conditions, particularly when differential treatments were attributed to discrimination. CONCLUSIONS: These findings indicate the validity and reliability of the instrument developed. The proposed instrument enables the investigation of novel aspects of the relationship between discrimination and health.

Evaluation of distinct input methods of an intelligent wheelchair in simulated and real environments: a performance and usability study

This paper focuses on evaluating the usability of an Intelligent Wheelchair (IW) in both real and simulated environments. The wheelchair is controlled at a high-level by a flexible multimodal interface, using voice commands, facial expressions, head movements and joystick as its main inputs. A Quasi-experimental design was applied including a deterministic sample with a questionnaire that enabled to apply the System Usability Scale. The subjects were divided in two independent samples: 46 individuals performing the experiment with an Intelligent Wheelchair in a simulated environment (28 using different commands in a sequential way and 18 with the liberty to choose the command); 12 individuals performing the experiment with a real IW. The main conclusion achieved by this study is that the usability of the Intelligent Wheelchair in a real environment is higher than in the simulated environment. However there were not statistical evidences to affirm that there are differences between the real and simulated wheelchairs in terms of safety and control. Also, most of users considered the multimodal way of driving the wheelchair very practical and satisfactory. Thus, it may be concluded that the multimodal interfaces enables very easy and safe control of the IW both in simulated and real environments.

On the development of an automatic voice pleasantness classification and intensity estimation system

In the last few years, the number of systems and devices that use voice based interaction has grown significantly. For a continued use of these systems, the interface must be reliable and pleasant in order to provide an optimal user experience. However there are currently very few studies that try to evaluate how pleasant is a voice from a perceptual point of view when the final application is a speech based interface. In this paper we present an objective definition for voice pleasantness based on the composition of a representative feature subset and a new automatic voice pleasantness classification and intensity estimation system. Our study is based on a database composed by European Portuguese female voices but the methodology can be extended to male voices or to other languages. In the objective performance evaluation the system achieved a 9.1% error rate for voice pleasantness classification and a 15.7% error rate for voice pleasantness intensity estimation.

Integration of an automatic storage and retrieval system (ASRS) in a discrete-part automation system

This technical report describes the work carried out in a project within the ERASMUS programme. The objective of this project was the Integration of an Automatic Warehouse in a Discrete-Part Automation System. The discrete-part automation system located at the LASCRI (Critical Systems) laboratory at ISEP was extended with automatic storage and retrieval of the manufacturing parts, through the integration of an automatic warehouse and an automatic guided vehicle (AGV).

Timing analysis of an inter-cell mobility procedure for a wired/wireless PROFIBUS network

Recently, there have been a few research efforts towards extending the capabilities of fieldbus networks to encompass wireless support. In previous works we have proposed a hybrid wired/wireless PROFIBUS network solution where the interconnection between the heterogeneous communication media was accomplished through bridge-like interconnecting devices. The resulting networking architecture embraced a Multiple Logical Ring (MLR) approach, thus with multiple independent tokens, where the communication between different domains was supported by the Inter-Domain Protocol (IDP). The proposed architecture also supports mobility of stations between different wireless cells. To that hybrid wired/wireless networking architecture we have proposed a worst-case response timing analysis of the IDP, without considering inter-cell mobility (or handoff) of stations. In this paper, we advance that previous work by proposing a worst-case timing analysis of the mobility procedure.

Viability of the use of an A-SiC:H multiplayer device in a domestic VLC application

In this paper the viability of an integrated wavelength optical filter and photodetector for visible light communication (VLC) is discussed. The proposed application uses indoor warm light lamps lighting accomplished by ultra-bright light-emitting diodes (LEDs) pulsed at frequencies higher than the ones perceived by the human eye. The system was analyzed at two different wavelengths in the visible spectrum (430 nm and 626 nm) with variable optical intensities. The signals were transmitted into free space and measured using a multilayered photodetector based on a-SiC:H/a-Si:H. The detector works as an optical filter with controlled wavelength sensitivity through the use of optical bias. The output photocurrent was measured for different optical intensities of the transmitted optical signal and the extent of each signal was tested. The influence of environmental fluorescent lighting was also analysed in order to test the strength of the system. © 2014 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

Analysis of the domain of applicability of an algorithm for a resources system selection problem for Distributed/Agile/Virtual Enterprises integration

The process of resources systems selection takes an important part in Distributed/Agile/Virtual Enterprises (D/A/V Es) integration. However, the resources systems selection is still a difficult matter to solve in a D/A/VE, as it is pointed out in this paper. Globally, we can say that the selection problem has been equated from different aspects, originating different kinds of models/algorithms to solve it. In order to assist the development of a web prototype tool (broker tool), intelligent and flexible, that integrates all the selection model activities and tools, and with the capacity to adequate to each D/A/V E project or instance (this is the major goal of our final project), we intend in this paper to show: a formulation of a kind of resources selection problem and the limitations of the algorithms proposed to solve it. We formulate a particular case of the problem as an integer programming, which is solved using simplex and branch and bound algorithms, and identify their performance limitations (in terms of processing time) based on simulation results. These limitations depend on the number of processing tasks and on the number of pre-selected resources per processing tasks, defining the domain of applicability of the algorithms for the problem studied. The limitations detected open the necessity of the application of other kind of algorithms (approximate solution algorithms) outside the domain of applicability founded for the algorithms simulated. However, for a broker tool it is very important the knowledge of algorithms limitations, in order to, based on problem features, develop and select the most suitable algorithm that guarantees a good performance.

Shear modulus and strength of an acrylic adhesive by the notched plate shear method (Arcan) and the thick adherend shear test (TAST)

In this work, the shear modulus and strength of the acrylic adhesive 3M® DP 8005 was evaluated by two different methods: the Thick Adherend Shear Test (TAST) and the Notched Plate Shear Method (Arcan). However, TAST standards advise the use of a special extensometer attached to the specimen, which requires a very experienced technician. In the present study, the adhesive shear displacement for the TAST was measured using an optical technique, and also with a conventional inductive extensometer of 25 mm used for tensile tests. This allowed for an assessment of suitability of using a conventional extensometer to measure this parameter. Since the results obtained by the two techniques are identical, it can be concluded that using a conventional extensometer is a valid option to obtain the shear modulus for the particular adhesive used. In the Arcan tests, the adhesive shear displacement was only measured using the optical technique. This work also aimed the comparison of shear modulus and strength obtained by the TAST and Arcan test methods.

Application of genetic algorithms in the design of an electrical potential of fractional order

Fractional calculus (FC) is currently being applied in many areas of science and technology. In fact, this mathematical concept helps the researches to have a deeper insight about several phenomena that integer order models overlook. Genetic algorithms (GA) are an important tool to solve optimization problems that occur in engineering. This methodology applies the concepts that describe biological evolution to obtain optimal solution in many different applications. In this line of thought, in this work we use the FC and the GA concepts to implement the electrical fractional order potential. The performance of the GA scheme, and the convergence of the resulting approximation, are analyzed. The results are analyzed for different number of charges and several fractional orders.

Validation of an instrument to evaluate health promotion at schools

ABSTRACT OBJECTIVE To validate an instrument designed to assess health promotion in the school environment. METHODS A questionnaire, based on guidelines from the World Health Organization and in line with the Brazilian school health context, was developed to validate the research instrument. There were 60 items in the instrument that included 40 questions for the school manager and 20 items with direct observations made by the interviewer. The items’ content validation was performed using the Delphi technique, with the instrument being applied in 53 schools from two medium-sized cities in the South region of Brazil. Reliability (Cronbach’s alpha and split-half) and validity (principal component analysis) analyses were performed. RESULTS The final instrument remained composed of 28 items, distributed into three dimensions: pedagogical, structural and relational. The resulting components showed good factorial loads (> 0.4) and acceptable reliability (> 0.6) for most items. The pedagogical dimension identifies educational activities regarding drugs and sexuality, violence and prejudice, auto care and peace and quality of life. The structural dimension is comprised of access, sanitary structure, and conservation and equipment. The relational dimension includes relationships within the school and with the community. CONCLUSIONS The proposed instrument presents satisfactory validity and reliability values, which include aspects relevant to promote health in schools. Its use allows the description of the health promotion conditions to which students from each educational institution are exposed. Because this instrument includes items directly observed by the investigator, it should only be used during periods when there are full and regular activities at the school in question.

Development of an interface for ontology‐based transformation between features of different types

Dissertation submitted in partial fulfilment of the requirements for the Degree of Master of Science in Geospatial Technologies

Remote and mobile experimentation: pushing the boundaries of an ubiquitous learning place

Concepts like E-learning and M-learning are changing the traditional learning place. No longer restricted to well-defined physical places, education on Automation and other Engineering areas is entering the so-called ubiquitous learning place, where even the more practical knowledge (acquired at lab classes) is now moving into, due to emergent concepts such as Remote Experimentation or Mobile Experimentation. While Remote Experimentation is traditionally regarded as the remote access to real-world experiments through a simple web browser running on a PC connected to the Internet, Mobile Experimentation may be seen as the access to those same (or others) experiments, through mobile devices, used in M-learning contexts. These two distinct client types (PCs versus mobile devices) pose specific requirements for the remote lab infrastructure, namely the ability to tune the experiment interface according to the characteristics (e.g. display size) of the accessing device. This paper addresses those requirements, namely by proposing a new architecture for the remote lab infrastructure able to accommodate both Remote and Mobile Experimentation scenarios.

Part I : Comparing derivatization methods for amino acids – one and two-step procedures using gas chromatography – flame ion detector (GC-FID) Part II: Story of an icon from its execution until its conservation

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Conservação e Restauro

Design of an extensible metadata editor based on RDF

The content of a Learning Object is frequently characterized by metadata from several standards, such as LOM, SCORM and QTI. Specialized domains require new application profiles that further complicate the task of editing the metadata of learning object since their data models are not supported by existing authoring tools. To cope with this problem we designed a metadata editor supporting multiple metadata languages, each with its own data model. It is assumed that the supported languages have an XML binding and we use RDF to create a common metadata representation, independent from the syntax of each metadata languages. The combined data model supported by the editor is defined as an ontology. Thus, the process of extending the editor to support a new metadata language is twofold: firstly, the conversion from the XML binding of the metadata language to RDF and vice-versa; secondly, the extension of the ontology to cover the new metadata model. In this paper we describe the general architecture of the editor, we explain how a typical metadata language for learning objects is represented as an ontology, and how this formalization captures all the data required to generate the graphical user interface of the editor.