Free-and open source software for a course on network management: authoring and enactment of scripts based on collaborative learning strategies

This paper describes a Computer-Supported Collaborative Learning (CSCL) case study in engineering education carried out within the context of a network management course. The case study shows that the use of two computing tools developed by the authors and based on Free- and Open-Source Software (FOSS) provide significant educational benefits over traditional engineering pedagogical approaches in terms of both concepts and engineering competencies acquisition. First, the Collage authoring tool guides and supports the course teacher in the process of authoring computer-interpretable representations (using the IMS Learning Design standard notation) of effective collaborative pedagogical designs. Besides, the Gridcole system supports the enactment of that design by guiding the students throughout the prescribed sequence of learning activities. The paper introduces the goals and context of the case study, elaborates onhow Collage and Gridcole were employed, describes the applied evaluation methodology, anddiscusses the most significant findings derived from the case study.

Tillage Management and Soil Organic Matter, 2005

Tillage systems play a significant role in agricultural production throughout Iowa and the Midwest. It has been well documented that increased tillage intensities can reduce soil organic matter in the topsoil due to increased microbial activity and carbon (C ) oxidation. The potential loss of soil organic matter due to tillage operations is much higher for high organic matter soils than low organic matter soils. Tillage effects on soil organic matter can be magnified through soil erosion and loss of soil productivity. Soil organic matter is a natural reservoir for nutrients, buffers against soil erosion, and improves the soil environment to sustain soil productivity. Maintaining soil productivity requires an agriculture management system that maintains or improves soil organic matter content. Combining cropping systems and conservation tillage practices, such as no-tillage, strip-tillage, or ridge-tillage, are proven to be very effective in improving soil organic matter and soil quality.

Yksittäistuotannon ohjattavuusanalyysi

Tässä työssä tutkitaan Merima Oy:n tuotantolaitoksen toimintaa ohjattavuusanalyysillä. Työn tarkoituksena on etsiä potentiaalisia kehityskohteita yrityksen tuotannosta. Yrityksen tuotanto on muutospaineessa ja se tarvitsee kvantitatiivista informaatiota kehityksen suunnannäyttäjäksi. Työ aloitettiin jalostamalla yrityksen tuotannonohjausjärjestelmästä saatava data analysoitavaan muotoon. Tämän jälkeen päätettiin analyysityypeistä, joita työssä käytetään. Analyysivaiheessa jalostettu data saatettiin informoivaan muotoon, jonka jälkeen voitiin analysoida tuloksia ja tehdä johtopäätöksiä. Työn tuloksena saadaan joukko kehityskohteita, joihin kehityspanos tulisi fokusoida. Lisäksi raportin lopussa pohditaan keinoja kehityskohteiden parantamiseksi.

Evaluation of PostgreSQL replication and load balancing implementations

In this final project the high availability options for PostgreSQL database management system were explored and evaluated. The primary objective of the project was to find a reliable replication system and implement it to a production environment. The secondary objective was to explore different load balancing methods and compare their performance. The potential replication methods were thoroughly examined, and the most promising was implemented to a database system gathering weather information in Lithuania. The different load balancing methods were tested performance wise with different load scenarios and the results were analysed. As a result for this project a functioning PostgreSQL database replication system was built to the Lithuanian Hydrometeorological Service's headquarters, and definite guidelines for future load balancing needs were produced. This study includes the actual implementation of a replication system to a demanding production environment, but only guidelines for building a load balancing system to the same production environment.

Gestão Documental: Gestão de Processos de Aposentação usando a Plataforma IBM FileNet na Direcção Geral de Administração Pública

Ainda, nos nossos dias, o papel como sendo base de suporte das informações, é o maior problema operacional na maioria das empresas, órgãos governamentais e instituições. A administração pública cabo-verdiana lida anualmente com um grande volume de documentos e, a dificuldade de se lidar cada vez mais com os documentos produzidos é crescente. Daí, a necessidade de estabelecer princípios de racionalidade administrativa, a partir da intervenção nas etapas do ciclo de produção, utilização, conservação e destinação dos documentos de arquivo - a Gestão Documental. Com a evolução das Tecnologias da Informação e Comunicação (TIC) é contínua, igualmente a gestão da informação precisa adaptar-se a cada nova onda de mudança. A utilização de sistemas de gestão de conteúdos e de processos constituem ferramentas indispensáveis para o desenvolvimento de modernos sistemas de informação, agilizando assim os processos críticos nas instituições, de forma a optimizar o binómio produtividade - qualidade. Este trabalho faz referência à utilização da IBM FileNet, para modelação do processo de pedido de aposentação na Administração Pública. Ficou comprovado que o sistema de gestão de Workflow - Bussiness Process Management (BPM) da IBM, é capaz de automatizar o procedimento dos processos, gerir a sequência de actividades de trabalho e chamar (ou invocar) os recursos humanos e electrónicos apropriados, associados aos vários passos de actividades numa instituição. As evidências da plataforma FileNet como solução de Gestão de Conteúdos, e Gestão de Processos na nossa Administração Pública, demonstram vantagens consideráveis em todos os níveis. Para além de dinamizar e automatizar os processos críticos, o FileNet BPM pode permitir a optimização das operações e melhorar a capacidade de tomar decisões rápidas e acertadas, capacitando a instituição, para tomar decisões atempadas, baseadas na mais rigorosa informação disponível.

Implementação do sistema de custeio baseado em actividades (CBA) numa Instituição de Ensino Superior em Cabo Verde

Actualmente, a gestão de gastos assume um papel fundamental nas empresas modernas. A globalização, aliada às novas tecnologias, exige que essas empresas sejam ágeis e competentes. Neste contexto, a gestão eficiente dos recursos e a obtenção de informações precisas que apoiem na tomada de decisão, dependerão em grande parte, de um sistema de custo. A utilização de diversas tecnologias e ferramentas faz com que as empresas tenham cada vez mais gastos indiretos relativamente aos gastos diretos. Logo, o método CBA surgiu como alternativa aos sistemas de custeio tradicionais numa tentativa de solucionar ou, pelo menos, minimizar o problema de atribuição dos gastos indiretos. O presente trabalho pretende abordar o método CBA e propor uma metodologia de implementação do sistema numa Instituição de Ensino Superior, evidenciando e discutindo as principais vantagens e desvantagens associadas a esta metodologia e identificando as suas contribuições para a gestão das IES. De acordo com as pesquisas feitas, conclui-se que nenhuma das IES em São Vicente possui um sistema de contabilidade de gestão, mas verificou-se que todas têm conhecimento deste sistema e consideram-no o melhor método de gestão para análise dos gastos. Os resultados obtidos no estudo de caso demonstram que o objetivo foi atingido, apurandose que o método CBA é o mais adequado para o suporte à gestão, tendo em conta que ultrapassa as insuficiências de informação sobre os gastos. Currently, cost management plays a key role in modern business. The globalization, allied to the new technologies, demands that those companies are agile and qualified. In this context, an efficient management of the resources and the gathering of precise information which support the decision-making process will depend, largely, of an effective cost management system. The use of different technologies and tools makes companies have more indirect costs than direct. Therefore, the ABC method was devised as an alternative to the conventional means of costing in an attempt of solving or, at least, minimizing the problem of the attribution of indirect costs. Our work intends to analyze the ABC method and to propose a methodology of implementation of such system in an Institution of Higher Education, showing and discussing the main advantages and disadvantages associated with this methodology and identifying its contributions for the administration of these Institutions. Our research has shown that, none of the IHEs in São Vicente has a management accounting system, although all have knowledge of it and consider it as being the best administration method for the analysis of expenses. The results obtained in the case study demonstrate that the objective was reached: to conclude the ABC method is the most adequate to support the administration, as it overcomes the problem of lack of information on the running costs.

Earnings management and audit adjustments: An empirical study of IBEX 35 constituents

Doubts about the reliability of a company's qualitative financial disclosure increase market participant expectations from the auditor's report. The auditing process is supposed to serve as a monitoring device that reduces management incentives to manipulate reported earnings. Empirical research confirms that it could be an efficient device under some circumstancesand recognizes that our estimates of the informativeness of audit reports are unavoidably biased (e.g., because of a client's anticipation of the auditing process). This empirical study supports the significant role of auditors in the financial market, in particular in the prevention of earnings management practice. We focus on earnings misstatements, which auditors correct with anadjustment, using a sample of past and current constituents of the benchmark market index in Spain, IBEX 35, and manually collected audit adjustments reported over the 1997-2004 period (42 companies, 336 annual reports, 75 earnings misstatements). Our findings confirm that companies more often overstate than understate their earnings. An investor may foresee earningsmisreporting, as manipulators have a similar profile (e.g., more leveraged and with lower sales). However, he may receive valuable information from the audit adjustment on the size of earnings misstatement, which can be significantly large (i.e., material in almost all cases). We suggest that the magnitude of an audit adjustment depends, other things constant, on annual revenues and free cash levels. We also examine how the audit adjustment relates to the observed market price, trading volume and stock returns. Our findings are that earnings manipulators have a lower price and larger trading volume compared to their rivals. Their returns are positively associated with the magnitude of earnings misreporting, which is not consistent with the possible pricing of audit information.

What social security: Beveridgean or Bismarckian?

Why are Bismarckian social security systems associated with largerpublic pension expenditures, a smaller fraction of private pension andlower income in-equality than Beveridgean systems? These facts arepuzzling for political economy theories of social security whichpredict that Beveridgean systems, involving intra-generationalredistribution, should enjoy larger support among low-income people andthus be larger. This paper explains these features in a bidimensionalpolitical economy model. In an economy with three income groups,low-income support a large, redistributive system; middle-income favoran earning-related system, while high-income oppose any public system,since they have access to a superior saving technology, a privatesystem. We show that, if income inequality is large, the voting majorityof high-income and low-income supports a (small) Beveridgean system,and a large private pillar arises; the opposite occurs with lowinequality. Additionally, when the capital market provides higherreturns, a Beveridgean system is more likely to emerge.

Procediment i alternatives de qualificació i avaluació continuada del proveïdor de sistemes

Aquest treball final de grau pretén ser un estudi de les metodologies pràctiques que podem trobar al mercat per portar a terme un procés d'homologació i qualificació dels proveïdors de TI, així com per fer el seguiment del rendiment del proveïdor, l'avaluació i la millora continuada.

Disseny i implementació d'una pàgina web de subhastes

Amb la situació econòmica actual pot ser interessant poder vendre objectes que ja no s’utilitzen i també poder-ne comprar de segona mà. Amb aquesta idea sorgeix el projecte de crear una pàgina de subhastes online on la gent pugui comerciar amb les coses que ja no necessita. Tenint en compte el concepte inicial, el propietari de la pàgina no rebrà cap retribució ni percentatge de cada subhasta, tot l’import serà pel venedor. L’objectiu principal és el de poder oferir un lloc on després de registrar-se, els usuaris puguin veure i pujar per els articles que altres persones estan subhastant i també la possibilitat de crear les seves pròpies subhastes. Cada usuari disposarà d’un espai personal on veure les subhastes amb les que ha interactuat i així no perdre-les de vista i també on poder veure en cada moment l’estat de les subhastes que ha creat. La vista d’una subhasta s’actualitzarà automàticament sense haver de recarregar la pàgina i si algú puja durant l’últim minut la subhasta s’allargarà un minut més per evitar puges a l’últim moment i així maximitzar el preu final. Hi haurà un administrador que serà l’encarregat de gestionar el bon funcionament de la pàgina amb permís per afegir, editar, consultar i eliminar tota la informació disponible. Per portar a terme el projecte s’ha utilitzat PHP per la part de programació i MySQL com a sistema gestor de bases de dades.

Implantació d'un sistema de gestió integrada: ISO 9001:00, ISO 14001:04 i OHSAS 18001:07, en un centre d'estètica i perruqueria

En aquests últims anys, són moltes les empreses que han optat per la utilització de sistemes de gestió normalitzats, per a garantir la rendibilitat i fiabilitat dels resultats de la implantació del sistema de gestió en qüestió. A la dècada dels 90 va ser quan la implantació de sistemes de gestió va començar a ser important en la majoria de sectors econòmics. L’evolució en els sistemes de gestió a trets generals va iniciar-se primerament en l’àmbit de la qualitat, seguidament en la gestió ambiental i en última instància en la prevenció de riscos laborals. Aquests tres tipus de sistemes de gestió, en els últims anys s’han anat integrant, de manera que s’han reduït els recursos i els esforços emprats en la gestió, millorant significativament l’eficàcia i l’eficiència d’aquests sistemes. L’objectiu principal que persegueix aquest projecte, és definir un sistema de gestió que permeti a l’empresa conduir les seves activitats de forma simplificada i ordenada, i que alhora faciliti la informació necessària per a corregir i millorar les activitats. Un altre objectiu que pretén aconseguir aquest projecte, és el de dissenyar un SGI que aprofiti les sinèrgies generades en els diferents àmbits de la pròpia empresa i fomenti les interaccions entre els diferents nivells de l’organització. En conseqüència, millorarà de forma important els fluxos d’informació dins de l’empresa minimitzant els esforços i la pèrdua d’informació. El mètode escollit per a la implantació del SGI, ha estat la Gestió per Processos, la qual es basa en la definició i seguiment dels processos de l’empresa, partint de les necessitats del client i acabant quan aquestes estan satisfetes. En conclusió, a la finalització del present projecte s’obtindrà un SGI, amb tots els processos de l’empresa definits i implantats, que doni compliment a les normes UNEEN-ISO 9001:00, UNE-EN-ISO 14001:04 i OHSAS 18001:07. Aquest SGI, que s’ha realitzat des d’un punt de vista documental i teòric, suposarà una millora de l’eficàcia operativa dels processos i una important millora competitiva de l’empresa.

El sistema de gestión documental de la Universitat de Barcelona en el marco de la Administración electrónica: un elemento más para fomentar la mejora continua

[eng] We describe the project for the organization of the documentary management system at the University of Barcelona, which is inspired by the opportunities presented by the introduction of electronic administration. We stress the function of the documentary management system as an agent for promoting continuous innovation and improvement. We illustrate this vision with a description of the process of introducing the documentary management system in the area of research.

El sistema de gestió documental de la Universitat de Barcelona en el marc de l'Administració electrònica: un element més per fomentar la millora contínua

[eng] We describe the project for the organization of the documentary management system at the University of Barcelona, which is inspired by the opportunities presented by the introduction of electronic administration. We stress the function of the documentary management system as an agent for promoting continuous innovation and improvement. We illustrate this vision with a description of the process of introducing the documentary management system in the area of research.

A qualitative study of the impact of electronic journals on scholarly information behavior

A qualitative study of the impact of electronic journals on the information behavior of academics at Catalan universities shows that academics now read more, and more widely. However, their reading is becoming more superficial; they are compelled to improve their discrimination skills in order to decide what to read in more depth. The electronic accessibility of journals means that academics now make fewer library visits. Web browsing and TOC e-mail alerts are replacing physical browsing, and searching is a very popular option for keeping up to date with developments. Internet search engines, especially Google and Google Scholar, are becoming important sources of information for academics. However, they face problems in managing their personal scientific information.