O impacto da implantação dos softwares de ERP - Enterprise Resource Planning - na contabilidade gerencial e no papel do contador gerencial

Aborda o impacto da implantação dos sistemas ERP - Enterprise Resource Planning- sobre a Contabilidade e sobre o Papel do Contador Gerencial. Analisa quais foram as alterações estruturais, - funcionais e de responsabilidades ocorridas com a contabilidade gerencial, após a implantação do ERP, bem como as alterações ocorridas no papel do contador gerencial, nas suas funções, na sua importância e no seu papel nas organizações. Identifica, em função desse novo papel, quais são as novas habilidades que o contador gerencial deverá incorporar

Enterprise-wide risk management : um modelo de gestão integrada de riscos

Existem diversos tipos de riscos que uma organização pode correr. Normalmente eles são gerenciados isoladamente em casa unidade ou divisão. Diante do cenário mais volátil da nova economia, é proposto um modelo de gerenciamento de risco que busca integrar todos os diferentes tipos de risco, chamado de Enterprise-Wide Risk Management (EWRM). O modelo organiza a gestão de riscos, sob a ótica de portfolio, interferindo na estratégia da empresa e criando valor ao acionista. O trabalho mostra a evolução dos modelos de gerenciamento de risco até o EWRM, propondo uma metodologia para sua implementação assim como os fatores chave para seu sucesso

Ontology-based metadata for e-learning content

Nowadays, the popularity of the Web encourages the development of Hypermedia Systems dedicated to e-learning. Nevertheless, most of the available Web teaching systems apply the traditional paper-based learning resources presented as HTML pages making no use of the new capabilities provided by the Web. There is a challenge to develop educative systems that adapt the educative content to the style of learning, context and background of each student. Another research issue is the capacity to interoperate on the Web reusing learning objects. This work presents an approach to address these two issues by using the technologies of the Semantic Web. The approach presented here models the knowledge of the educative content and the learner’s profile with ontologies whose vocabularies are a refinement of those defined on standards situated on the Web as reference points to provide semantics. Ontologies enable the representation of metadata concerning simple learning objects and the rules that define the way that they can feasibly be assembled to configure more complex ones. These complex learning objects could be created dynamically according to the learners’ profile by intelligent agents that use the ontologies as the source of their beliefs. Interoperability issues were addressed by using an application profile of the IEEE LOM- Learning Object Metadata standard.

Is enterprise value affected by political nominations for a regulatory agency's presidency?

Economists have argued that regulation is the appropriate approach to maintain output in its economically efficient level in a natural monopoly, and that can be achieved by submitting these companies to regulatory agencies’ decisions. The autonomous agencies are, however, not free in an absolute sense, and it is important to ask what the priorities of the new administration are. One answer is that it is designed to give leeway and powers of discretion to unbiased professionals with expertise in their field. In practice, however, professional experts might often be politically motivated. The objective of this study is to investigate whether political nominations to the presidency of regulatory agencies, rather than technical appointments, affect the level of regulatory risk. In order to achieve this purpose, an event study was performed, where the regulatory risk in a political nomination will be compared to a technical nomination, in terms of abnormal return.

Towards an ontology for mathematical modeling with application to epidemiology

EMAp - Escola de Matemática Aplicada

Developing an ontology for e-tourism using the Zachman framework

Orientador: António Jorge Cardoso

Organizations redesign and building of information systems

Develop software is still a risky business. After 60 years of experience, this community is still not able to consistently build Information Systems (IS) for organizations with predictable quality, within previously agreed budget and time constraints. Although software is changeable we are still unable to cope with the amount and complexity of change that organizations demand for their IS. To improve results, developers followed two alternatives: Frameworks that increase productivity but constrain the flexibility of possible solutions; Agile ways of developing software that keep flexibility with less upfront commitments. With strict frameworks, specific hacks have to be put in place to get around the framework construction options. In time this leads to inconsistent architectures that are harder to maintain due to incomplete documentation and human resources turnover. The main goals of this work is to create a new way to develop flexible IS for organizations, using web technologies, in a faster, better and cheaper way that is more suited to handle organizational change. To do so we propose an adaptive object model that uses a new ontology for data and action with strict normalizing rules. These rules should bound the effects of changes that can be better tested and therefore corrected. Interfaces are built with templates of resources that can be reused and extended in a flexible way. The “state of the world” for each IS is determined by all production and coordination acts that agents performed over time, even those performed by external systems. When bugs are found during maintenance, their past cascading effects can be checked through simulation, re-running the log of transaction acts over time and checking results with previous records. This work implements a prototype with part of the proposed system in order to have a preliminary assessment its feasibility and limitations.

SysPRE: systematized process for requirements engineering in knowledge discovery projects

The domain of Knowledge Discovery (KD) and Data Mining (DM) is of growing importance in a time where more and more data is produced and knowledge is one of the most precious assets. Having explored both the existing underlying theory, the results of the ongoing research in academia and the industry practices in the domain of KD and DM, we have found that this is a domain that still lacks some systematization. We also found that this systematization exists to a greater degree in the Software Engineering and Requirements Engineering domains, probably due to being more mature areas. We believe that it is possible to improve and facilitate the participation of enterprise stakeholders in the requirements engineering for KD projects by systematizing requirements engineering process for such projects. This will, in turn, result in more projects that end successfully, that is, with satisfied stakeholders, including in terms of time and budget constraints. With this in mind and based on all information found in the state-of-the art, we propose SysPRE - Systematized Process for Requirements Engineering in KD projects. We begin by proposing an encompassing generic description of the KD process, where the main focus is on the Requirements Engineering activities. This description is then used as a base for the application of the Design and Engineering Methodology for Organizations (DEMO) so that we can specify a formal ontology for this process. The resulting SysPRE ontology can serve as a base that can be used not only to make enterprises become aware of their own KD process and requirements engineering process in the KD projects, but also to improve such processes in reality, namely in terms of success rate.

Applying DEMO to model and automate a process in a workflow system: a case study in a city hall

Organizations are Complex systems. A conceptual model of the enterprise is needed that is: coherent the distinguished aspect models constitute a logical and truly integral comprehensive all relevant issues are covered consistent the aspect models are free from contradictions or irregularities concise no superfluous matters are contained in it essential it shows only the essence of the enterprise, i.e., the model abstracts from all realization and implementation issues. The world is in great need for transparency about the operation of all the systems we daily work with, ranging from the domestic appliances to the big societal institutions. In this context the field of enterprise ontology has emerged with the aim to create models that help to understand the essence of the construction and operation of complete systems; more specifically, of enterprises. Enterprise ontology arises in the way to look through the distracting and confusing appearance of an enterprise right into its deep kernel. This, from the perspective of the system designer gives him the tools needed to design a successful system in a way that’s reflects the desires and needs of the workers of the enterprise. This project’s context is the use of DEMO (Design and Engineering Methodology for Organizations) for (re)designing or (re)engineering of an enterprise, namely a process of the construction department of a city hall, the lack of a well-founded theory about the construction and operation of this processes that was the motivation behind this work. The purpose of studying applying the DEMO theory and method was to optimize the process, automating it as much as possible, while reducing paper and time spent between tasks and provide a better service to the citizens.

A gestão da informação sob a luz do Enterprise Content Management (ECM): um estudo de caso em uma universidade pública

This work involves the organization and content perspectives on Enterprise Content Management (ECM) framework. The case study at the Federal University of Rio Grande do Norte was based on ECM model to analyse the information management provided by the three main administrative systems: The Integrated Management of Academic Activities (SIGAA), Integrated System of Inheritance, and Contracts Administration (SIPAC) and the Integrated System for Administration and Human Resources (SIGRH). A case study protocol was designed to provide greater reliability to research process. Four propositions were examined in order to reach the specific objectives of identification and evaluation of ECM components from UFRN perspective. The preliminary phase provided the guidelines for the data collection. In total, 75 individuals were interviewed. Interviews with four managers directly involved on systems design were recorded (average duration of 90 minutes). The 70 remaining individuals were approached in random way in UFRN s units, including teachers, administrative-technical employees and students. The results showed the presence of many ECM elements in the management of UFRN administrative information. The technological component with higher presence was "management of web content / collaboration". But initiatives of other components (e.g. email and document management) were found and are in continuous improvement. The assessment made use of eQual 4.0 to examine the effectiveness of applications under three factors: usability, quality of information and offered service. In general, the quality offered by the systems was very good and walk side by side with the obtained benefits of ECM strategy adoption in the context of the whole institution

Uma análise de aspectos relacionados ao desenvolvimento e adoção de Enterprise Resources Planning livre de código aberto

Sistemas Integrados de Gestão ou Enterprise Resources Planning - ERP possibilitam o processamento das informações necessárias em uma empresa usando um único banco de dados. Muito tem se escrito sobre este tipo de software, abordando questões como o alto custo da aquisição de licenças, e a dependência de consultoria para a sua adaptação e implantação nas empresas. Atualmente vem crescendo o desenvolvimento e uso de ERP Livre de Código Aberto (FOS-ERP). Porém verifica-se que este tipo de sistema ainda não é suficientemente explorado, mesmo no meio acadêmico. Este artigo relata alguns trabalhos publicados sobre o assunto e levanta questões que devem ser tratadas por pesquisadores e demais interessados para adequar e viabilizar o uso desses sistemas conforme a realidade nacional. Assim, após uma introdução ao tema, são apresentadas algumas diferenças entre o FOS-ERP e seus equivalentes proprietários (Proprietary ERP ou P-ERP) em termos de modelos de negócios, seleção, customização e evolução. em seguida são elencados alguns desafios e oportunidades que o FOS-ERP pode oferecer a usuários, fornecedores, pesquisadores e colaboradores individuais. Concluindo, este artigo busca ampliar a discussão sobre FOS-ERP, destacando fatores tais como seu potencial de inovação tecnológica e estratégias de negócios.

An ontology based for drilling report classification

This paper presents an application of an ontology based system for automated text analysis using a sample of a drilling report to demonstrate how the methodology works. The methodology used here consists basically of organizing the knowledge related to the drilling process by elaborating the ontology of some typical problems. The whole process was carried out with the assistance of a drilling expert, and by also using software to collect the knowledge from the texts. Finally, a sample of drilling reports was used to test the system, evaluating its performance on automated text classification.

Usage of enterprise modeling processes and information systems design to forecast demand

Managing the great complexity of enterprise system, due to entities numbers, decision and process varieties involved to be controlled results in a very hard task because deals with the integration of its operations and its information systems. Moreover, the enterprises find themselves in a constant changing process, reacting in a dynamic and competitive environment where their business processes are constantly altered. The transformation of business processes into models allows to analyze and redefine them. Through computing tools usage it is possible to minimize the cost and risks of an enterprise integration design. This article claims for the necessity of modeling the processes in order to define more precisely the enterprise business requirements and the adequate usage of the modeling methodologies. Following these patterns, the paper concerns the process modeling relative to the domain of demand forecasting as a practical example. The domain of demand forecasting was built based on a theoretical review. The resulting models considered as reference model are transformed into information systems and have the aim to introduce a generic solution and be start point of better practical forecasting. The proposal is to promote the adequacy of the information system to the real needs of an enterprise in order to enable it to obtain and accompany better results, minimizing design errors, time, money and effort. The enterprise processes modeling are obtained with the usage of CIMOSA language and to the support information system it was used the UML language.

The construction of a juridical ontology

The need for the representation of both semantics and common sense and its organization in a lexical database or knowledge base has motivated the development of large projects, such as Wordnets, CYC and Mikrokosmos. Besides the generic bases, another approach is the construction of ontologies for specific domains. Among the advantages of such approach there is the possibility of a greater and more detailed coverage of a specific domain and its terminology. Domain ontologies are important resources in several tasks related to the language processing, especially in those related to information retrieval and extraction in textual bases. Information retrieval or even question and answer systems can benefit from the domain knowledge represented in an ontology. Besides embracing the terminology of the field, the ontology makes the relationships among the terms explicit. Copyright 2007 ACM.