Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso �� Informa����o), n�� 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.

Towards a Model of Information Systems User Competency

The ability to utilize information systems (IS) effectively is becoming a necessity for business professionals. However, individuals differ in their abilities to use IS effectively, with some achieving exceptional performance in IS use and others being unable to do so. Therefore, developing a set of skills and attributes to achieve IS user competency, or the ability to realize the fullest potential and the greatest performance from IS use, is important. Various constructs have been identified in the literature to describe IS users with regard to their intentions to use IS and their frequency of IS usage, but studies to describe the relevant characteristics associated with highly competent IS users, or those who have achieved IS user competency, are lacking. This research develops a model of IS user competency by using the Repertory Grid Technique to identify a broad set of characteristics of highly competent IS users. A qualitative analysis was carried out to identify categories and sub-categories of these characteristics. Then, based on the findings, a subset of the model of IS user competency focusing on the IS-specific factors ��� domain knowledge of and skills in IS, willingness to try and to explore IS, and perception of IS value ��� was developed and validated using the survey approach. The survey findings suggest that all three factors are relevant and important to IS user competency, with willingness to try and to explore IS being the most significant factor. This research generates a rich set of factors explaining IS user competency, such as perception of IS value. The results not only highlight characteristics that can be fostered in IS users to improve their performance with IS use, but also present research opportunities for IS training and potential hiring criteria for IS users in organizations.

Reference model for implementing an MRP system in a highly diverse component and seasonal lean production environment

Companies are currently choosing to integrate logics and systems to achieve better solutions. These combinations also include companies striving to join the logic of material requirement planning (MRP) system with the systems of lean production. The purpose of this article was to design an MRP as part of the implementation of an enterprise resource planning (ERP) in a company that produces agricultural implements, which has used the lean production system since 1998. This proposal is based on the innovation theory, theory networks, lean production systems, ERP systems and the hybrid production systems, which use both components and MRP systems, as concepts of lean production systems. The analytical approach of innovation networks enables verification of the links and relationships among the companies and departments of the same corporation. The analysis begins with the MRP implementation project carried out in a Brazilian metallurgical company and follows through the operationalisation of the MRP project, until its production stabilisation. The main point is that the MRP system should help the company's operations with regard to its effective agility to respond in time to demand fluctuations, facilitating the creation process and controlling the branch offices in other countries that use components produced in the matrix, hence ensuring more accurate estimates of stockpiles. Consequently, it presents the enterprise knowledge development organisational modelling methodology in order to represent further models (goals, actors and resources, business rules, business process and concepts) that should be included in this MRP implementation process for the new configuration of the production system.

PERFORMANCE EVALUATION OF RESOURCE-AWARE BUSINESS PROCESSES USING STOCHASTIC AUTOMATA NETWORKS

In this work, we study the performance evaluation of resource-aware business process models. We define a new framework that allows the generation of analytical models for performance evaluation from business process models annotated with resource management information. This framework is composed of a new notation that allows the specification of resource management constraints and a method to convert a business process specification and its resource constraints into Stochastic Automata Networks (SANs). We show that the analysis of the generated SAN model provides several performance indices, such as average throughput of the system, average waiting time, average queues size, and utilization rate of resources. Using the BP2SAN tool - our implementation of the proposed framework - and a SAN solver (such as the PEPS tool) we show through a simple use-case how a business specialist with no skills in stochastic modeling can easily obtain performance indices that, in turn, can help to identify bottlenecks on the model, to perform workload characterization, to define the provisioning of resources, and to study other performance related aspects of the business process.

The effect of bone allografts combined with bone marrow stromal cells on the healing of segmental bone defects in a sheep model

Background: The repair of large bone defects is a major orthopedic challenge because autologous bone grafts are not available in large amounts and because harvesting is often associated with donor-site morbidity. Considering that bone marrow stromal cells (BMSC) are responsible for the maintenance of bone turnover throughout life, we investigated bone repair at a site of a critically sized segmental defect in sheep tibia treated with BMSCs loaded onto allografts. The defect was created in the mid-portion of the tibial diaphysis of eight adult sheep, and the sheep were treated with ex-vivo expanded autologous BMSCs isolated from marrow aspirates and loaded onto cortical allografts (n = 4). The treated sheep were compared with control sheep that had been treated with cell-free allografts (n = 4) obtained from donors of the same breed as the receptor sheep. Results: The healing response was monitored by radiographs monthly and by computed tomography and histology at six, ten, fourteen, and eighteen weeks after surgery. For the cell-loaded allografts, union was established more rapidly at the interface between the host bone and the allograft, and the healing process was more conspicuous. Remodeling of the allograft was complete at 18 weeks in the cell-treated animals. Histologically, the marrow cavity was reestablished, with intertrabecular spaces being filled with adipose marrow and with evidence of focal hematopoiesis. Conclusions: Allografts cellularized with AOCs (allografts of osteoprogenitor cells) can generate great clinical outcomes to noncellularized allografts to consolidate, reshape, structurally and morphologically reconstruct bone and bone marrow in a relatively short period of time. These features make this strategy very attractive for clinical use in orthopedic bioengineering

A holistic approach to model-based testing of Web service compositions

The behavior of composed Web services depends on the results of the invoked services; unexpected behavior of one of the invoked services can threat the correct execution of an entire composition. This paper proposes an event-based approach to black-box testing of Web service compositions based on event sequence graphs, which are extended by facilities to deal not only with service behavior under regular circumstances (i.e.,���where cooperating services are working as expected) but also with their behavior in undesirable situations (i.e., where cooperating services are not working as expected). Furthermore, the approach can be used independently of artifacts (e.g., Business Process Execution Language) or type of composition (orchestration/choreography). A large case study, based on a commercial Web application, demonstrates the feasibility of the approach and analyzes its characteristics. Test generation and execution are supported by dedicated tools. Especially, the use of an enterprise service bus for test execution is noteworthy and differs from other approaches. The results of the case study encourage to suggest that the new approach has the power to detect faults systematically, performing properly even with complex and large compositions. Copyright �� 2012 John Wiley & Sons, Ltd.

Towards model driven software development for Arduino platforms: a DSL and automatic code generation

La tesi ha lo scopo di esplorare la produzione di sistemi software per Embedded Systems mediante l'utilizzo di tecniche relative al mondo del Model Driven Software Development. La fase pi�� importante dello sviluppo sar�� la definizione di un Meta-Modello che caratterizza i concetti fondamentali relativi agli embedded systems. Tale modello cercher�� di astrarre dalla particolare piattaforma utilizzata ed individuare quali astrazioni caratterizzano il mondo degli embedded systems in generale. Tale meta-modello sar�� quindi di tipo platform-independent. Per la generazione automatica di codice �� stata adottata una piattaforma di riferimento, cio�� Arduino. Arduino �� un sistema embedded che si sta sempre pi�� affermando perch�� coniuga un buon livello di performance ed un prezzo relativamente basso. Tale piattaforma permette lo sviluppo di sistemi special purpose che utilizzano sensori ed attuatori di vario genere, facilmente connessi ai pin messi a disposizione. Il meta-modello definito �� un'istanza del meta-metamodello MOF, definito formalmente dall'organizzazione OMG. Questo permette allo sviluppatore di pensare ad un sistema sotto forma di modello, istanza del meta-modello definito. Un meta-modello pu�� essere considerato anche come la sintassi astratta di un linguaggio, quindi pu�� essere definito da un insieme di regole EBNF. La tecnologia utilizzata per la definizione del meta-modello �� stata Xtext: un framework che permette la scrittura di regole EBNF e che genera automaticamente il modello Ecore associato al meta-modello definito. Ecore �� l'implementazione di EMOF in ambiente Eclipse. Xtext genera inoltre dei plugin che permettono di avere un editor guidato dalla sintassi, definita nel meta-modello. La generazione automatica di codice �� stata realizzata usando il linguaggio Xtend2. Tale linguaggio permette di esplorare l'Abstract Syntax Tree generato dalla traduzione del modello in Ecore e di generare tutti i file di codice necessari. Il codice generato fornisce praticamente tutta la schematic part dell'applicazione, mentre lascia all'application designer lo sviluppo della business logic. Dopo la definizione del meta-modello di un sistema embedded, il livello di astrazione �� stato spostato pi�� in alto, andando verso la definizione della parte di meta-modello relativa all'interazione di un sistema embedded con altri sistemi. Ci si �� quindi spostati verso un ottica di Sistema, inteso come insieme di sistemi concentrati che interagiscono. Tale difinizione viene fatta dal punto di vista del sistema concentrato di cui si sta definendo il modello. Nella tesi viene inoltre introdotto un caso di studio che, anche se abbastanza semplice, fornisce un esempio ed un tutorial allo sviluppo di applicazioni mediante l'uso del meta-modello. Ci permette inoltre di notare come il compito dell'application designer diventi piuttosto semplice ed immediato, sempre se basato su una buona analisi del problema. I risultati ottenuti sono stati di buona qualit�� ed il meta-modello viene tradotto in codice che funziona correttamente.

Pervasive Business Intelligence

In the last few years, a new generation of Business Intelligence (BI) tools called BI 2.0 has emerged to meet the new and ambitious requirements of business users. BI 2.0 not only introduces brand new topics, but in some cases it re-examines past challenges according to new perspectives depending on the market changes and needs. In this context, the term pervasive BI has gained increasing interest as an innovative and forward-looking perspective. This thesis investigates three different aspects of pervasive BI: personalization, timeliness, and integration. Personalization refers to the capacity of BI tools to customize the query result according to the user who takes advantage of it, facilitating the fruition of BI information by different type of users (e.g., front-line employees, suppliers, customers, or business partners). In this direction, the thesis proposes a model for On-Line Analytical Process (OLAP) query personalization to reduce the query result to the most relevant information for the specific user. Timeliness refers to the timely provision of business information for decision-making. In this direction, this thesis defines a new Data Warehuose (DW) methodology, Four-Wheel-Drive (4WD), that combines traditional development approaches with agile methods; the aim is to accelerate the project development and reduce the software costs, so as to decrease the number of DW project failures and favour the BI tool penetration even in small and medium companies. Integration refers to the ability of BI tools to allow users to access information anywhere it can be found, by using the device they prefer. To this end, this thesis proposes Business Intelligence Network (BIN), a peer-to-peer data warehousing architecture, where a user can formulate an OLAP query on its own system and retrieve relevant information from both its local system and the DWs of the net, preserving its autonomy and independency.

Applicability of Process Mining Techniques in Business Environments

This thesis analyses problems related to the applicability, in business environments, of Process Mining tools and techniques. The first contribution is a presentation of the state of the art of Process Mining and a characterization of companies, in terms of their "process awareness". The work continues identifying circumstance where problems can emerge: data preparation; actual mining; and results interpretation. Other problems are the configuration of parameters by not-expert users and computational complexity. We concentrate on two possible scenarios: "batch" and "on-line" Process Mining. Concerning the batch Process Mining, we first investigated the data preparation problem and we proposed a solution for the identification of the "case-ids" whenever this field is not explicitly indicated. After that, we concentrated on problems at mining time and we propose the generalization of a well-known control-flow discovery algorithm in order to exploit non instantaneous events. The usage of interval-based recording leads to an important improvement of performance. Later on, we report our work on the parameters configuration for not-expert users. We present two approaches to select the "best" parameters configuration: one is completely autonomous; the other requires human interaction to navigate a hierarchy of candidate models. Concerning the data interpretation and results evaluation, we propose two metrics: a model-to-model and a model-to-log. Finally, we present an automatic approach for the extension of a control-flow model with social information, in order to simplify the analysis of these perspectives. The second part of this thesis deals with control-flow discovery algorithms in on-line settings. We propose a formal definition of the problem, and two baseline approaches. The actual mining algorithms proposed are two: the first is the adaptation, to the control-flow discovery problem, of a frequency counting algorithm; the second constitutes a framework of models which can be used for different kinds of streams (stationary versus evolving).

Il modello green office come nicchia strategica per la transizione sostenibile del sistema universita the green office model as strategic niche for sustainability transition of hei systems

Nella prima parte di questo progetto di tesi, ho analizzato tutte le nozioni teoriche rilevanti in merito alla teoria della transizione. Il primo concetto condiviso in questa trattazione �� quello di transizione. Nella parte finale del capitolo, il focus si sposta sul ruolo, in una generica transizione, delle nicchie. Lo strumento centrale in questa struttura sono gli esperimenti di transizione, i quali forniscono un approccio alternativo ai progetti di innovazione classica che sono incentrati nell'ottenimento di soluzioni a breve termine. Vi �� dunque una forte relazione tra nicchia e sperimentazione. Infine la trattazione si concentra sul tema dello Strategic Niche Management. Nel secondo capitolo, analizzo il tema della sostenibilit�� inserita in un contesto universitario. Questa sezione si focalizza sulle strategie di alto livello richieste per dare avvio alla transizione universitaria verso la sostenibilit��, identificando gli ostacoli e gli elementi portanti, e definendo una vision al fine di concretizzarla. Il capitolo guida, passo per passo, le universit�� che tentano di mettere in pratica il proprio obiettivo e la vision di sviluppo sostenibile. Una delle problematiche principali per stimare gli sforzi verso la sostenibilit�� nelle universit�� �� costituita in modo particolare dagli strumenti di valutazione. Per questo motivo, �� stata sviluppata la valutazione grafica della sostenibilit�� nell'universit�� (GASU). Al fine di riassumere quanto detto fin qui ed avere un quadro generale pi�� chiaro dell'organizzazione di un campus universitario che mira a diventare sostenibile, ho utilizzato lo strumento gestionale della SWOT Analysis. Negli ultimi due capitoli, infine, analizzo nel dettaglio il modello Green Office. La teorizzazione di questo modello e l'elaborazione dei 6 principi del Green Office sono state effettuate da rootAbility. Le seguenti pagine presentano 3 casi studio di come i 6 principi dei Green Office sono stati adattati alle 3 unit�� di sostenibilit�� guidate da studenti e supportate da staff qualificato. L'oggetto della trattazione sono i principali GO affermatisi nei Paesi Bassi. A seguito dell'introduzione del modello relativo al Green Office e dell'illustrazione degli esempi presi in esame, �� stato sfruttato lo strumento della feasibility analysis al fine di giudicare se l'idea di business sia praticabile. Il mezzo con cui ho condotto l'analisi sotto riportata �� un questionario relativo al modello di Green Office implementato, nel quale viene chiesto di valutare gli aspetti relativi alla organizational feasibility e alla financial feasibility. Infine nella sezione finale ho considerato i Green Office come fossero un unico movimento. L'analisi mira a considerare l'impatto globale del Green Office Movement nei sistemi universitari e come, a seguito del loro consolidarsi nella struttura accademica, possano divenire prassi comune. La struttura proposta contiene elementi sia da il SNM (Strategic Niche Management) che dal TE (Transition Experiment).

The Dual Ownership Structure: a Model to Connect the Cooperative Model With Financial Markets

In business literature, the conflicts among workers, shareholders and the management have been studied mostly in the frame of stakeholder theory. The stakeholder theory recognizes this issue as an agency problem, and tries to solve the problem by establishing a contractual relationship between the agent and principals. However, as Marcoux pointed out, the appropriateness of the contract as a medium to reduce the agency problem should be questioned. As an alternative, the cooperative model minimizes the agency costs by integrating the concept of workers, owners and management. Mondragon Corporation is a successful example of the cooperative model which grew into the sixth largest corporation in Spain. However, the cooperative model has long been ignored in discussions of corporate governance, mainly because the success of the cooperative model is extremely difficult to duplicate in reality. This thesis hopes to revitalize the scholarly examination of cooperatives by developing a new model that overcomes the fundamental problem in the cooperative model: the limited access to capital markets. By dividing the ownership interest into financial and control interest, the dual ownership structure allows cooperatives to issue stock in the capital market by making a financial product out of financial interest.

The Influence of Enterprise Systems on Business and Information Technology

Business strategy is important to all organizations. Nearly all Fortune 500 firms are implementing Enterprise Resource Planning (ERP) systems to improve the execution of their business strategy and to improve integration with its information technology (IT) strategy. Successful implementation of these multi-million dollar software systems are requiring new emphasis on change management and on Business and IT strategic alignment. This paper examines business and IT strategic alignment and seeks to explore whether an ERP implementation can drive business process reengineering and business and IT strategic alignment. An overview of business strategy and strategic alignment are followed by an analysis of ERP. The ���As-Is/To-Be��� process model is then presented and explained as a simple, but vital tool for improving business strategy, strategic alignment, and ERP implementation success.

Integrating structured and unstructured data in a business-intelligence-system

The recent liberalization of the German energy market has forced the energy industry to develop and install new information systems to support agents on the energy trading floors in their analytical tasks. Besides classical approaches of building a data warehouse giving insight into the time series to understand market and pricing mechanisms, it is crucial to provide a variety of external data from the web. Weather information as well as political news or market rumors are relevant to give the appropriate interpretation to the variables of a volatile energy market. Starting from a multidimensional data model and a collection of buy and sell transactions a data warehouse is built that gives analytical support to the agents. Following the idea of web farming we harvest the web, match the external information sources after a filtering and evaluation process to the data warehouse objects, and present this qualified information on a user interface where market values are correlated with those external sources over the time axis.

A Simple Accounting-based Valuation Model for the Debt Tax Shield

This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that accounts for the tax benefit that comes from borrowing to raise cash for the operations. The model assumes that the firm maintains a deterministic financial leverage ratio, which tends to converge quickly to typical steady-state levels over time. From a practical point of view, this characteristic is of particular help, because it allows a continuing value calculation at the end of a short forecast period.