A contabilidade de gestão nas autarquias locais: o caso do Município de Espinho

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientação: Doutora Alcina Augusta de Sena Portugal Dias Coorientação: Doutora Amélia Cristina Ferreira Silva

Designing and implementing a performance measurement system in Auto Ribeiro, Lda.

In any business it is very important to measure the performance and it helps to select key information to make better decisions on time. This research focuses on the design and implementation of a performance measurement system in a Portuguese medium size firm operating in the specialized health care transformation vehicles industry. From the evidence that outputs from Auto Ribeiro’s current information system is misaligned with the company’s objectives and strategy, this research tries to solve this business problem through the development of a Balanced Scorecard analysis, although there are some issues, which deserve further development.

Integration and Implementation of Accounting Information Systems in Global Companies Case: The UPM-Kymmene Group

Tämän tutkielman tavoitteena on perehtyä globaalin yrityksen laskentatoimen tietojärjestelmien yhtenäistämiseen ja käyttöönottoon esimerkkinä UPM-Kymmene konsernin projekti. Tutkielmassa sovelletaan hermeneuttista tutkimusotetta. Teoreettisesti aihetta tarkastellaan globalisoitumisen ja laskentatoimen tietojärjestelmille asetettavien vaatimusten pohjalta, sekä järjestelmän muutosprosessin eri vaiheissa huomioon otettavien muuttujien perusteella. Yhtenäisen laskentatoimen tietojärjestelmän tuomat edut globaalille yritykselle ovat ilmeisiä. Ennen yhtenäisen projektin kehittelyä on olennaista tutkia lähtökohdat projektin onnistumiselle ja suunnitella projektin eri vaiheet huolella. Tutkielmassa havaitaan myös, että globaalissa yrityksessä tulee huomioida eri yrityskulttuurit sekä tulosyksiköiden erilaiset toimintatavat. Johtopäätöksenä todetaan, että sekä yritysjohdon että tulosyksiköiden sitoutuneisuus projektiin ja yhtenäiset tavoitteet ovat oleellisia projektin onnistumisen kannalta.

Étude du rôle des professionnels de l'information dans les systèmes d'information Web du Gouvernement fédéral canadien

Les professionnels de l'information traversent actuellement une période de redéfinition de leur profession provoquée par la transformation de l'information et des processus informationnels vers un mode de plus en plus électronique. Les systèmes d'information Web (SIW) — c'est-à-dire des systèmes d'information basés sur les technologies Web tels que les sites Web externes, les intranets, les systèmes de commerce électronique et les extranets — font partie des technologies à l'origine de ces changements. Ces systèmes sont de plus en plus adoptés par les organisations et, en particulier, par les gouvernements dans leur volonté de devenir électroniques. Le gouvernement fédéral canadien est reconnu comme un des plus innovateurs en matière de SIW et doit adapter son environnement informationnel, dont font partie les professionnels de l'information, à l'introduction de ces systèmes. Malgré l'innovation que les SIW représentent, peu d'études empiriques ont été menées pour identifier quels sont les intervenants nécessaires à leur mise en place. Aucun consensus n'émerge de la littérature quant à la nature de l'intervention des professionnels de l'information dans ces systèmes. Cette recherche vise à accroître les connaissances sur l'intervention des professionnels de l'information dans les SIW. Pour les besoins de cette recherche, les professionnels de l'information sont définis comme les personnes ayant une maîtrise en bibliothéconomie et sciences de l'information ou toute autre formulation équivalente. Cette recherche étudie quatre questions de recherche qui portent sur : (1) les rôles des professionnels de l'information décrits dans les politiques d'information pan-gouvernementales liées aux SIW ainsi que ceux des autres intervenants mentionnés en lien direct avec les SIW, (2) les types de SIW dans lesquels les professionnels de l'information interviennent, (3) les tâches des professionnels de l'information dans ces SIW, et (4) les autres intervenants qui travaillent dans ces systèmes. Une approche qualitative a été utilisée pour répondre à ces questions et implique quatre modes de collecte des données : (1) des entrevues en profondeur en personne avec des professionnels de l'information impliqués dans des SIW, (2) une analyse des SIW où interviennent ces professionnels de l'information, (3) une analyse des politiques pan-gouvernementales liées aux SIW, et (4) la documentation pertinente. Les professionnels de l'information rencontrés proviennent de sept ministères du gouvernement fédéral canadien, ministères retenus pour leur implication dans les SIW. Les résultats indiquent que les professionnels de l'information rencontrés interviennent dans les SIW aux niveaux micro et macro, c'est-à-dire dans des SIW spécifiques ainsi que globalement au niveau de l'ensemble des SIW d'un ministère ou du gouvernement fédéral. Ces professionnels de l'information sont impliqués dans toutes les dimensions et les phases de développement des SIW. Les tâches liées au contenu sont prédominantes mais les tâches technologiques sont aussi très présentes. Trois variables se dégagent de cette étude qui ont un impact sur l'intervention des professionnels de l'information dans les SIW : les types de SIW, les types de postes occupés par les professionnels de l'information et les types de gouvernance.

L'efficacité de la gestion des ressources humaines en contexte de gestion de projet de systèmes d'information

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

Study of baleen whales’ ecology and interaction with maritime traffic activities to support management of a complex socio-ecological system

Thesis written in co-mentorship with Robert Michaud.

Utilisation de systèmes d'information géographique pour l'évaluation des risques liés à la dégradation du pergélisol. Étude de cas : Tasiujaq, Nunavik, Québec

Les régions nordiques à pergélisol seront largement affectées par l'augmentation prévue des températures. Un nombre croissant d’infrastructures qui étaient autrefois construites avec confiance sur des sols gelés en permanence commencent déjà à montrer des signes de détérioration. Les processus engendrés par la dégradation du pergélisol peuvent causer des dommages importants aux infrastructures et entrainer des coûts élevés de réparation. En conséquence, le contexte climatique actuel commande que la planification des projets dans les régions nordiques s’effectue en tenant compte des impacts potentiels de la dégradation du pergélisol. Ce mémoire porte sur l’utilisation de systèmes d’information géographique (SIG) appliqués à l’évaluation du potentiel d’aménagement des territoires situés en milieu de pergélisol. En utilisant une approche SIG, l’objectif est d’élaborer une méthodologie permettant de produire des cartes d'évaluation des risques afin d’aider les collectivités nordiques à mieux planifier leur environnement bâti. Une analyse multi-échelle du paysage est nécessaire et doit inclure l'étude des dépôts de surface, la topographie, ainsi que les conditions du pergélisol, la végétation et les conditions de drainage. La complexité de l'ensemble des interactions qui façonnent le paysage est telle qu'il est pratiquement impossible de rendre compte de chacun d'eux ou de prévoir avec certitude la réponse du système suite à des perturbations. Ce mémoire présente aussi certaines limites liées à l’utilisation des SIG dans ce contexte spécifique et explore une méthode innovatrice permettant de quantifier l'incertitude dans les cartes d'évaluation des risques.

Information Discovery in Distributed Systems-A Novel Concept Based on Modelling of Information Elements

Sharing of information with those in need of it has always been an idealistic goal of networked environments. With the proliferation of computer networks, information is so widely distributed among systems, that it is imperative to have well-organized schemes for retrieval and also discovery. This thesis attempts to investigate the problems associated with such schemes and suggests a software architecture, which is aimed towards achieving a meaningful discovery. Usage of information elements as a modelling base for efficient information discovery in distributed systems is demonstrated with the aid of a novel conceptual entity called infotron.The investigations are focused on distributed systems and their associated problems. The study was directed towards identifying suitable software architecture and incorporating the same in an environment where information growth is phenomenal and a proper mechanism for carrying out information discovery becomes feasible. An empirical study undertaken with the aid of an election database of constituencies distributed geographically, provided the insights required. This is manifested in the Election Counting and Reporting Software (ECRS) System. ECRS system is a software system, which is essentially distributed in nature designed to prepare reports to district administrators about the election counting process and to generate other miscellaneous statutory reports.Most of the distributed systems of the nature of ECRS normally will possess a "fragile architecture" which would make them amenable to collapse, with the occurrence of minor faults. This is resolved with the help of the penta-tier architecture proposed, that contained five different technologies at different tiers of the architecture.The results of experiment conducted and its analysis show that such an architecture would help to maintain different components of the software intact in an impermeable manner from any internal or external faults. The architecture thus evolved needed a mechanism to support information processing and discovery. This necessitated the introduction of the noveI concept of infotrons. Further, when a computing machine has to perform any meaningful extraction of information, it is guided by what is termed an infotron dictionary.The other empirical study was to find out which of the two prominent markup languages namely HTML and XML, is best suited for the incorporation of infotrons. A comparative study of 200 documents in HTML and XML was undertaken. The result was in favor ofXML.The concept of infotron and that of infotron dictionary, which were developed, was applied to implement an Information Discovery System (IDS). IDS is essentially, a system, that starts with the infotron(s) supplied as clue(s), and results in brewing the information required to satisfy the need of the information discoverer by utilizing the documents available at its disposal (as information space). The various components of the system and their interaction follows the penta-tier architectural model and therefore can be considered fault-tolerant. IDS is generic in nature and therefore the characteristics and the specifications were drawn up accordingly. Many subsystems interacted with multiple infotron dictionaries that were maintained in the system.In order to demonstrate the working of the IDS and to discover the information without modification of a typical Library Information System (LIS), an Information Discovery in Library Information System (lDLIS) application was developed. IDLIS is essentially a wrapper for the LIS, which maintains all the databases of the library. The purpose was to demonstrate that the functionality of a legacy system could be enhanced with the augmentation of IDS leading to information discovery service. IDLIS demonstrates IDS in action. IDLIS proves that any legacy system could be augmented with IDS effectively to provide the additional functionality of information discovery service.Possible applications of IDS and scope for further research in the field are covered.

On-line analytical processing with conceptual information systems

A conceptual information system consists of a database together with conceptual hierarchies. The management system TOSCANA visualizes arbitrary combinations of conceptual hierarchies by nested line diagrams and allows an on-line interaction with a database to analyze data conceptually. The paper describes the conception of conceptual information systems and discusses the use of their visualization techniques for on-line analytical processing (OLAP).

A contextual-logic extension of TOSCANA

The aim of this paper is to indicate how TOSCANA may be extended to allow graphical representations not only of concept lattices but also of concept graphs in the sense of Contextual Logic. The contextual-logic extension of TOSCANA requires the logical scaling of conceptual and relatioal scales for which we propose the Peircean Algebraic Logic as reconstructed by R. W. Burch. As graphical representations we recommend, besides labelled line diagrams of concept lattices and Sowa's diagrams of conceptual graphs, particular information maps for utilizing background knowledge as much as possible. Our considerations are illustrated by a small information system about the domestic flights in Austria.

Conceptual information systems discussed through an IT-security tool

Conceptual Information Systems are based on a formalization of the concept of "concept" as it is discussed in traditional philosophical logic. This formalization supports a human-centered approach to the development of Information Systems. We discuss this approach by means of an implemented Conceptual Information System for supporting IT security management in companies and organizations.

Assessing the users’ need for a spatial decision support system of smallholder farming in Kenya

Accurate data of the natural conditions and agricultural systems with a good spatial resolution are a key factor to tackle food insecurity in developing countries. A broad variety of approaches exists to achieve precise data and information about agriculture. One system, especially developed for smallholder agriculture in East Africa, is the Farm Management Handbook of Kenya. It was first published in 1982/83 and fully revised in 2012, now containing 7 volumes. The handbooks contain detailed information on climate, soils, suitable crops and soil care based on scientific research results of the last 30 years. The density of facts leads to time consuming extraction of all necessary information. In this study we analyse the user needs and necessary components of a system for decision support for smallholder farming in Kenya based on a geographical information system (GIS). Required data sources were identified, as well as essential functions of the system. We analysed the results of our survey conducted in 2012 and early 2013 among agricultural officers. The monitoring of user needs and the problem of non-adaptability of an agricultural information system on the level of extension officers in Kenya are the central objectives. The outcomes of the survey suggest the establishment of a decision support tool based on already available open source GIS components. The system should include functionalities to show general information for a specific location and should provide precise recommendations about suitable crops and management options to support agricultural guidance on farm level.

Interface issues in the ESCHER visual database editor

Presentation at the 1997 Dagstuhl Seminar "Evaluation of Multimedia Information Retrieval", Norbert Fuhr, Keith van Rijsbergen, Alan F. Smeaton (eds.), Dagstuhl Seminar Report 175, 14.04. - 18.04.97 (9716). - Abstract: This presentation will introduce ESCHER, a database editor which supports visualization in non-standard applications in engineering, science, tourism and the entertainment industry. It was originally based on the extended nested relational data model and is currently extended to include object-relational properties like inheritance, object types, integrity constraints and methods. It serves as a research platform into areas such as multimedia and visual information systems, QBE-like queries, computer-supported concurrent work (CSCW) and novel storage techniques. In its role as a Visual Information System, a database editor must support browsing and navigation. ESCHER provides this access to data by means of so called fingers. They generalize the cursor paradigm in graphical and text editors. On the graphical display, a finger is reflected by a colored area which corresponds to the object a finger is currently pointing at. In a table more than one finger may point to objects, one of which is the active finger and is used for navigating through the table. The talk will mostly concentrate on giving examples for this type of navigation and will discuss some of the architectural needs for fast object traversal and display. ESCHER is available as public domain software from our ftp site in Kassel. The portable C source can be easily compiled for any machine running UNIX and OSF/Motif, in particular our working environments IBM RS/6000 and Intel-based LINUX systems. A porting to Tcl/Tk is under way.

Financial Information Mediation: A Case Study of Standards Integration for Electronic Bill Presentment and Payment Using the COIN Mediation Technology

Each player in the financial industry, each bank, stock exchange, government agency, or insurance company operates its own financial information system or systems. By its very nature, financial information, like the money that it represents, changes hands. Therefore the interoperation of financial information systems is the cornerstone of the financial services they support. E-services frameworks such as web services are an unprecedented opportunity for the flexible interoperation of financial systems. Naturally the critical economic role and the complexity of financial information led to the development of various standards. Yet standards alone are not the panacea: different groups of players use different standards or different interpretations of the same standard. We believe that the solution lies in the convergence of flexible E-services such as web-services and semantically rich meta-data as promised by the semantic Web; then a mediation architecture can be used for the documentation, identification, and resolution of semantic conflicts arising from the interoperation of heterogeneous financial services. In this paper we illustrate the nature of the problem in the Electronic Bill Presentment and Payment (EBPP) industry and the viability of the solution we propose. We describe and analyze the integration of services using four different formats: the IFX, OFX and SWIFT standards, and an example proprietary format. To accomplish this integration we use the COntext INterchange (COIN) framework. The COIN architecture leverages a model of sources and receivers’ contexts in reference to a rich domain model or ontology for the description and resolution of semantic heterogeneity.

La construcción de sentido del inicio de un cambio estratégico en las organizaciones: el caso de la Universidad del Rosario

A través de un caso de estudio se explora cómo la construcción de sentido de un grupo de directivos, bajo una misma inspiración, generó el inicio de un cambio estratégico en una prestigiosa y reconocida universidad colombiana, la Universidad del Rosario. Una institución que en un momento determinado notó que estaba siendo percibida dentro del sector de la educación superior como pequeña, estática en el avance de algunas disciplinas del conocimiento y conservadora; en otras palabras, que estaba perdiendo el reconocimiento que usualmente la había acompañado. A través del estudio de este caso se utilizó la técnica de análisis de discurso para comprender la construcción de sentido del inicio de un cambio estratégico en las organizaciones. Esta técnica permitió analizar la información cualitativa derivada de las entrevistas que se realizaron en profundidad a la cúpula de directivos de la institución y a algunos destacados representantes del sector de la Educación Superior en Colombia. Los resultados sugieren que se hicieron presentes, efectivamente, algunas condiciones específicas que marcaron el inicio de un cambio estratégico en la institución y un viraje en su identidad e imagen. Hechos que se sustentaron en los miembros de un equipo que procuró interpretar y comprender los cambios existentes en el entorno global y local, y asimilar, igualmente, algunos destacados retos que se planteaban por aquella época, al interior de la propia Universidad