Accounting accruals and information asymmetry in Europe

We investigate whether the positive relation between accounting accruals and information asymmetry documented for U.S. stock markets also holds for European markets, considered as a whole and at the country level. This research is relevant because this relation is likely to be affected by differences in accounting standards used by companies for financial reporting, in the traditional use of the banking system or capital markets for firm financing, in legal systems and cultural environment. We find that in European stock markets discretionary accruals are positively related with the Corwin and Schultz high-low spread estimator used as a proxy for information asymmetry. Our results suggest that the earnings management component of accruals outweighs the informational component, but the significance of the relation varies across countries. Further, such association tends to be stronger for firms with the highest levels of positive discretionary accruals. Consistent with the evidence provided by the authors, our results also suggest that the high-low spread estimator is more efficient than the closing bid-ask spread when analysing the impact of information quality on information asymmetry.

Hybrid link-state path-vector protocol ++

Dissertação para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores Mestrado Integrado em Engenharia Electrotécnica e de Computadores

Organising interoperability information on highly dynamic and heterogeneous environments

Dissertação para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores

An assessment of the social and economic cohesion aspects of the development of the information society in Europe

Neste trabalho pretende consolidar-se a contribuição portuguesa para o estudo comunitário “Na Assessment of the Social and Economic Cohesion Aspects of the Development of the Information Society in Europe” elaborado por um consórcio europeu liderado pela Nexus Europe e em que intervém o ISEGI- Instituto Superior de Estatística e Gestão de Informação, da Universidade Nova de Lisboa, como parceiro nacional português.

An organizational culture approach to performance in information technology micro-firms

This study aims to analyze and compare micro-firms’ organizational culture related to organizational performance. A case study methodology was used based on four firms, competitors among themselves in the Information Technology business, focusing on the years between 2008-2013. Findings pointed out many similarities to larger firms, but some specificities of micro-firms were found and propositions were defined: clan culture predominance is related to best performing micro-firms; the configuration of several culture types seemed to be the most suitable for obtaining good organizational results, provided that they do not focus only on hierarchy and market types of culture; the market culture predominance perception by employees is associated with low job satisfaction; and, after a certain time in business, micro-firms, as do larger companies, seek to standardize and control processes. Recognizing that organizational culture is considered important to firms’ results, this study sheds some light on that important factor for micro-firms.

Comparing the performance of geostatistical models with additional information from covariates for sewage plume characterization

In this work, kriging with covariates is used to model and map the spatial distribution of salinity measurements gathered by an autonomous underwater vehicle in a sea outfall monitoring campaign aiming to distinguish the effluent plume from the receiving waters and characterize its spatial variability in the vicinity of the discharge. Four different geostatistical linear models for salinity were assumed, where the distance to diffuser, the west-east positioning, and the south-north positioning were used as covariates. Sample variograms were fitted by the Mat`ern models using weighted least squares and maximum likelihood estimation methods as a way to detect eventual discrepancies. Typically, the maximum likelihood method estimated very low ranges which have limited the kriging process. So, at least for these data sets, weighted least squares showed to be the most appropriate estimation method for variogram fitting. The kriged maps show clearly the spatial variation of salinity, and it is possible to identify the effluent plume in the area studied. The results obtained show some guidelines for sewage monitoring if a geostatistical analysis of the data is in mind. It is important to treat properly the existence of anomalous values and to adopt a sampling strategy that includes transects parallel and perpendicular to the effluent dispersion.

Knowledge repository framework for crowdsourcing innovation intermediary: a proposal

A crowdsourcing innovation intermediary performs mediation activities between companies that have a problem to solve or that seek a business opportunity, and a group of people motivated to present ideas based on their knowledge, experience and wisdom, taking advantage of technology sharing and collaboration emerging from Web2.0. As far as we know, most of the present intermediaries don´t have, yet, an integrated vision that combines the creation of value through community development, brokering and technology transfer. In this paper we present a proposal of a knowledge repository framework for crowdsourcing innovation that enables effective support and integration of the activities developed in the process of value creation (community building, brokering and technology transfer), modeled using ontology engineering methods.

Interpretative research in information systems: two qualitative research design projects

In a scientific research project is important to define the underlying philosophical orientation of the project, because this will influence the choices made in respect of scientific methods used, as well as the way they will be applied. It is crucial, therefore, that the philosophy and research design strategy are consistent with each other. These questions become even more relevant in qualitative research. Historically, the interpretive research philosophy is more associated to the scientific areas of social sciences and humanities where the subjectivity inherent to human intervention is more explicitly defined. Information systems field are, primarily, trapped in computer science field, though it also integrates issues related with management and organizations field. This shift from a purely technological guidance for the consideration of the problems of management and organizations has fostered the rise of research projects according to the interpretive philosophy and using qualitative methods. This paper explores the importance of alignment between the epistemological orientation and research design strategy, in qualitative research projects. As a result, it is presented two PhD projects, with different research design strategies, that are being developed in the technology and information systems field, in the light of the interpretive paradigm.

Ontology methodology building criteria for crowdsourcing innovation intermediaries

Crowdsourcing innovation intermediaries are organizations that mediate the communication and relationship between companies that aspire to solve some problem or to take advantage of any business opportunity with a crowd that is prone to give ideas based on their knowledge, experience and wisdom. A significant part of the activity of these intermediaries is carried out by using a web platform that takes advantage of web 2.0 tools to implement its capabilities. Thus, ontologies are presented as an appropriate strategy to represent the knowledge inherent to this activity and therefore the accomplishment of interoperability between machines and systems. In this paper we present an ontology roadmap for developing crowdsourcing innovation ontology of the intermediation process. We start making a literature review on ontology building, analyze and compare ontologies that propose the development from scratch with the ones that propose reusing other ontologies, and present the criteria for selecting the methodology. We also review enterprise and innovation ontologies known in literature. Finally, are taken some conclusions and presented the roadmap for building crowdsourcing innovation intermediary ontology.

Tuple-based morphisms for interoperability establishment of financial information models

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Engenharia Electrotécnica e Computadores

Molluscicidal and Mosquitocidal Activities of the Essential oils of Thymus capitatus Hoff. et Link. and Marrubium vulgare L.

Steam distillation of essential oils of aerial parts of Thymus capitatus and Marrubium vulgare L. collected at North cost of Egypt yielded 0.5% and 0.2%, respectively. Results of Gas chromatography-mass spectrometry analyses of the two samples identified 96.27% and 90.19% of the total oil composition for T. capitatus and M. vulgare, respectively. The two oil samples appeared dominated by the oxygenated constituents (88.22% for T. capitatus and 57.50% for M. vulgare), composed of phenols, mainly carvacrol (32.98%) and thymol (32.82%) in essential oil of T. capitatus, and thymol (34.55%) in essential oil of M. vulgare. It was evaluated the molluscicidal activity of T. capitatus and M. vulgare essential oils on adult and eggs of Biomphalaria alexandrina as well as their mosquitocidal activity on Culex pipiens. The LC50 and LC90 of T. capitatus essential oil against adult snails was 200 and 400 ppm/3hrs, respectively, while for M. vulgare it was 50 and 100 ppm/3hrs, respectively. Moreover, M. vulgare showed LC100 ovicidal activity at 200 ppm/24 hrs while T. capitatus oil showed no ovicidal activity. It was verified mosquitocidal activity, with LC50 and LC90 of 100 and 200 ppm/12hrs respectively for larvae, and 200 and 400 ppm/12hrs respectively for pupae of C. pipiens.

Regional change in the Algarve: A Geographic Information System approach

Thesis submitted to the Instituto Superior de Estatística e Gestão de Informação da Universidade Nova de Lisboa in partial fulfillment of the requirements for the Degree of Doctor of Philosophy in Information Management – Geographic Information Systems

Algorithms for information extraction and signal annotation on long-term biosignals using clustering techniques

Dissertação para obtenção do Grau de Mestre em Engenharia Biomédica

Evaluation of a volunteered geographical information trust measure in the case of OpenStreetMap

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

Evaluation of thermal remote sensing for detection of thermal anomalies as earthquake precursors: a case study for Malatya-Pütürge-Doganyol (Turkey) Earthquake, July 13, 2003

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