Mapping Attribution Metadata to the Open Provenance Model

A description of a data item's provenance can be provided in dierent forms, and which form is best depends on the intended use of that description. Because of this, dierent communities have made quite distinct underlying assumptions in their models for electronically representing provenance. Approaches deriving from the library and archiving communities emphasise agreed vocabulary by which resources can be described and, in particular, assert their attribution (who created the resource, who modied it, where it was stored etc.) The primary purpose here is to provide intuitive metadata by which users can search for and index resources. In comparison, models for representing the results of scientific workflows have been developed with the assumption that each event or piece of intermediary data in a process' execution can and should be documented, to give a full account of the experiment undertaken. These occurrences are connected together by stating where one derived from, triggered, or otherwise caused another, and so form a causal graph. Mapping between the two approaches would be benecial in integrating systems and exploiting the strengths of each. In this paper, we specify such a mapping between Dublin Core and the Open Provenance Model. We further explain the technical issues to overcome and the rationale behind the approach, to allow the same method to apply in mapping similar schemes.

Meeting the Standards: An Analysis of Eight Grade Educational Assesment Test Scores in Maine

This paper examines the impact of socioeconomic factors on eighth grade achievement test scores in the face of federal and state initiatives for educational reform in Maine. We use student-level data over a five year period to provide a framework for understanding the policy implications of these initiatives. We model performance on standardized tests using a seemingly unrelated regressions approach and then determine the likelihood of meeting the standards defined by the adequate yearly progress requirements of the No Child Left Behind Act and Maine Learning Results initiatives. Our results indicate that the key factors influencing a student’s test scores include the education of a student’s parents, special services received for learning disabilities, and alternative measures of academic achievement.

Wolves in sheeps' clothing: Creationist manipulation of Kansas science standards

So the question that animates this paper is this: what happens when a state's education policy seeks to make popular social and religious values a central part of its education standards in direct confrontation with the Establishment Clause of the First Amendment of the U.S. Constitution? I will try to answer that question in three ways. First, I will examine the tactics used in the manipulation of curricula to reflect social and religious values, with special focus on the Kansas case. Second, I will try to ascertain the determinants of success in these efforts; under what conditions are movements to impose creation science on public school curricula likely to succeed, and when to fail? Third, I will try to place these struggles over educational curricula, and between religion and science, in broader context, focusing on what they tell us about the nature of public policy making in the contemporary United States.

An essay about the effect of vague accounting standards on the decision making process of auditors

Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can assume that the use of vague terms in accounting standards is inherent to principle based standards (different from rule based standards) and that to avoid vague terms, standard setters would have to incur excessive transaction costs. Auditors are required to exercise their own professional judgment throughout the audit process and it has been argued that the inherent vagueness in accounting standards may influence their decision making processes. The main objective of this paper is to analyze the decision making process of auditors and to investigate whether vague accounting standards create a problem for the decision making process of auditors, or lead to a better outcome. This paper makes the argument that vague standards prompt the use of System 2 type processing by auditors, allowing more comprehensive analytical thinking; therefore, reducing the biases associated with System 1 heuristic processing. If our argument is valid, the repercussions of vague accounting standards are not as negative as presented in previous literature, instead they are positive.

Enforcing international financial standards in Brazil: limits and possibilities for adoption of IOSCO principles

Foreign capital and institutional investors play a key role in the Brazilian capital and financial markets. Internationally promoted regulatory patterns, especially IOSCO principles, have been increasingly influencing administrative rule making by the Brazilian Securities and Exchange Commission (CVM) as well as the adoption of transnational rules in Brazil by means of self-regulatory activity. Even though there is a certain level of convergence of market regulatory standards at the transnational level, implementation and enforcement of rules remains essentially domestic. We analyze two case studies regarding the transposition of international standards into the Brazilian legal system, which illustrate this tension between the transnational and domestic dimensions of financial markets regulation. The first case concerns a CVM rule on disclosure of executive compensation and the its interpretation by local courts. The second case refers to the adoption of suitability rules.

Compliance com os requisitos de divulgação do IFRS - International Financial Reporting Standards e sua relação com o erro de previsão dos analistas de mercado

O objetivo deste estudo é fazer uma análise da relação entre o erro de previsão dos analistas de mercado quanto à rentabilidade das empresas listadas na BM&FBOVESPA S.A. (Bovespa) e os requerimentos de divulgação do International Financial Reporting Standards (IFRS). Isto foi feito através da regressão do erro de previsão dos analistas, utilizando a metodologia de dados em painel no ano de implantação do IFRS no Brasil, 2010, e, complementarmente em 2012, para referenciamento desses dados. Partindo desse pressuposto, foi determinado o erro de previsão das empresas listadas na Bovespa através de dados de rentabilidade (índice de lucro por ação/earnings per share) previstos e realizados, disponíveis nas bases de dados I/B/E/S Earnings Consensus Information, providos pela plataforma Thomson ONE Investment Banking e Economática Pro®, respectivamente. Os resultados obtidos indicam uma relação negativa entre o erro de previsão e o cumprimento dos requisitos de divulgação do IFRS, ou seja, quanto maior a qualidade nas informações divulgadas, menor o erro de previsão dos analistas. Portanto, esses resultados sustentam a perspectiva de que o grau de cumprimento das normas contábeis é tão ou mais importante do que as próprias normas. Adicionalmente, foi verificado que quando a empresa listada na BM&FBOVESPA é vinculada a Agência Reguladora, seu erro de previsão não é alterado. Por fim, esses resultados sugerem que é importante que haja o aprimoramento dos mecanismos de auditoria das firmas quanto ao cumprimento dos requerimentos normativos de divulgação, tais como: penalidades pela não observância da norma (enforcement), estruturas de governança corporativa e auditorias interna e externa.

Coffee voluntary standards systems a study of the states of Minas Gerais and São Paulo

In order to adapt to new markets, the coffee supply chain has gone through numerous changes during the last years, which led to the creation of the voluntary standard systems. Adopting a Voluntary Standard System (VSS) consists of becoming a member of a certifier or verifier, in which an independent third party sets specific criteria to ensure a product complies with standards. Yet, the segment is still relatively new and raises some doubts about the economic and financial advantages of investing in sustainability-related certification. This study analyzes the perception of coffee producers about VSS – whether it brings economic benefits. The literature review covers various VSS in the coffee sector, the brief history of the commodity in Brazil, as well as the description of the supply chain. Certified and non-certified producers in the States of Sao Paulo and Minas Gerais, answered questionnaires to indicate the perceived advantages of certification. The results show that, despite some added value that certification can bestow, the quality is what really matter, since it allows producers to sell the product at higher prices and to gain advantage over competitors.

Uso das tecnologias na representação descritiva: o padrão de descrição bibliográfica semântica MarcOnt Initiative nos ambientes informacionais digitais

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Blood lactate response and critical speed in swimmers aged 10-12 years of different standards

It has previously been shown that measurement of the critical speed is a non-invasive method of estimating the blood lactate response during exercise. However, its validity in children has yet to be demonstrated. The aims of this study were: (1) to verify if the critical speed determined in accordance with the protocol of Wakayoshi et al. is a non-invasive means of estimating the swimming speed equivalent to a blood lactate concentration of 4 mmol . l(-1) in children aged 10-12 years; and (2) to establish whether standard of performance has an effect on its determination. Sixteen swimmers were divided into two groups: beginners and trained. They initially completed a protocol for determination of speed equivalent to a blood lactate concentration of 4 mmol . l(-1). Later, during training sessions, maximum efforts were swum over distances of 50, 100 and 200 m for the calculation of the critical speed. The speeds equivalent to a blood lactate concentration of 4 mmol . l(-1) (beginners = 0.82 +/- 0.09 m . s(-1), trained = 1.19 +/- 0.11 m . s(-1); mean +/- s) were significantly faster than the critical speeds (beginners = 0.78 +/- 0.25 m . s(-1), trained = 1.08 +/- 0.04 m . s(-1)) in both groups. There was a high correlation between speed at a blood lactate concentration of 4 mmol . l(-1) and the critical speed for the beginners (r = 0.96, P < 0.001), but not for the trained group (r = 0.60, P > 0.05). The blood lactate concentration corresponding to the critical speed was 2.7 +/- 1.1 and 3.1 +/- 0.4 mmol . l(-1) for the beginners and trained group respectively. The percent difference between speed at a blood lactate concentration of 4 mmol . l(-1) and the critical speed was not significantly different between the two groups. At all distances studied, swimming performance was significantly faster in the trained group. Our results suggest that the critical speed underestimates swimming intensity corresponding to a blood lactate concentration of 4 mmol . l(-1) in children aged 10-12 years and that standard of performance does not affect the determination of the critical speed.

Data information system to promote the organization data of collections - modeling considerations by the Unified Modelign Language (UML)

Pode-se afirmar que a evolução tecnológica (desenvolvimento de novos instrumentos de medição como, softwares, satélites e computadores, bem como, o barateamento das mídias de armazenamento) permite às Organizações produzirem e adquirirem grande quantidade de dados em curto espaço de tempo. Devido ao volume de dados, Organizações de pesquisa se tornam potencialmente vulneráveis aos impactos da explosão de informações. Uma solução adotada por algumas Organizações é a utilização de ferramentas de sistemas de informação para auxiliar na documentação, recuperação e análise dos dados. No âmbito científico, essas ferramentas são desenvolvidas para armazenar diferentes padrões de metadados (dados sobre dados). Durante o processo de desenvolvimento destas ferramentas, destaca-se a adoção de padrões como a Linguagem Unificada de Modelagem (UML, do Inglês Unified Modeling Language), cujos diagramas auxiliam na modelagem de diferentes aspectos do software. O objetivo deste estudo é apresentar uma ferramenta de sistemas de informação para auxiliar na documentação dos dados das Organizações por meio de metadados e destacar o processo de modelagem de software, por meio da UML. Será abordado o Padrão de Metadados Digitais Geoespaciais, amplamente utilizado na catalogação de dados por Organizações científicas de todo mundo, e os diagramas dinâmicos e estáticos da UML como casos de uso, sequências e classes. O desenvolvimento das ferramentas de sistemas de informação pode ser uma forma de promover a organização e a divulgação de dados científicos. No entanto, o processo de modelagem requer especial atenção para o desenvolvimento de interfaces que estimularão o uso das ferramentas de sistemas de informação.

Establishing Standards for the Integrated Recommendation and Diagnosis System (DRIS) for Irrigated Bean Crops

This article addresses the establishment of integrated diagnostics and recommendation system (DRIS) standards for irrigated bean crops (Phaseolus vulgaris) and compares leaf concentrations and productivity in low- and high-productivity populations. The work was carried out in Santa Fe de Goias, Goias State, Brazil, in the agricultural years 1999/2000 and 2000/2001. For the nutritional diagnosis, leaf samples were collected, and leaf concentrations of nitrogen (N), phosphorus (P), potassium (K), calcium (Ca), magnesium (Mg), sulfur (S), boron (B), copper (Cu), iron (Fe), manganese (Mn), and zinc (Zn) were established in 100 commercial bean crops. A database was set up listing the leaf nutrient content and the respective productivities, subdivided into two subpopulations, high and low productivity, using a bean yield value of 3000 kg ha-1 to separate these subpopulations. Sufficiency values found in the high-productivity population matched only for the micronutrients B and Zn. The nutritional balance among the populations studied was coherent and was lower in the high-productivity population. The DRIS standards proposed for irrigated bean farming were efficient in evaluating the nutritional status of the crop areas studied. Calcium, Cu, and S were found to be the least available nutrients, indicating high response potential for the fertilizing using these nutrients.