Design of an information system for metrology contents

Dimensional and form inspections are key to the manufacturing and assembly of products. Product verification can involve a number of different measuring instruments operated using their dedicated software. Typically, each of these instruments with their associated software is more suitable for the verification of a pre-specified quality characteristic of the product than others. The number of different systems and software applications to perform a complete measurement of products and assemblies within a manufacturing organisation is therefore expected to be large. This number becomes even larger as advances in measurement technologies are made. The idea of a universal software application for any instrument still appears to be only a theoretical possibility. A need for information integration is apparent. In this paper, a design of an information system to consistently manage (store, search, retrieve, search, secure) measurement results from various instruments and software applications is introduced. Two of the main ideas underlying the proposed system include abstracting structures and formats of measurement files from the data so that complexity and compatibility between different approaches to measurement data modelling is avoided. Secondly, the information within a file is enriched with meta-information to facilitate its consistent storage and retrieval. To demonstrate the designed information system, a web application is implemented. © Springer-Verlag Berlin Heidelberg 2010.

The quality of financial information in the extractive industries: a value relevance analysis

The extractive industry is characterized by high levels of risk and uncertainty. These attributes create challenges when applying traditional accounting concepts (such as the revenue recognition and matching concepts) to the preparation of financial statements in the industry. The International Accounting Standards Board (2010) states that the objective of general purpose financial statements is to provide useful financial information to assist the capital allocation decisions of existing and potential providers of capital. The usefulness of information is defined as being relevant and faithfully represented so as to best aid in the investment decisions of capital providers. Value relevance research utilizes adaptations of the Ohlson (1995) to assess the attribute of value relevance which is one part of the attributes resulting in useful information. This study firstly examines the value relevance of the financial information disclosed in the financial reports of extractive firms. The findings reveal that the value relevance of information disclosed in the financial reports depends on the circumstances of the firm including sector, size and profitability. Traditional accounting concepts such as the matching concept can be ineffective when applied to small firms who are primarily engaged in nonproduction activities that involve significant levels of uncertainty such as exploration activities or the development of sites. Standard setting bodies such as the International Accounting Standards Board and the Financial Accounting Standards Board have addressed the financial reporting challenges in the extractive industry by allowing a significant amount of accounting flexibility in industryspecific accounting standards, particularly in relation to the accounting treatment of exploration and evaluation expenditure. Therefore, secondly this study examines whether the choice of exploration accounting policy has an effect on the value relevance of information disclosed in the financial reports. The findings show that, in general, the Successful Efforts method produces value relevant information in the financial reports of profitable extractive firms. However, specifically in the oil & gas sector, the Full Cost method produces value relevant asset disclosures if the firm is lossmaking. This indicates that investors in production and non-production orientated firms have different information needs and these needs cannot be simultaneously fulfilled by a single accounting policy. In the mining sector, a preference by large profitable mining companies towards a more conservative policy than either the Full Cost or Successful Efforts methods does not result in more value relevant information being disclosed in the financial reports. This finding supports the fact that the qualitative characteristic of prudence is a form of bias which has a downward effect on asset values. The third aspect of this study is an examination of the effect of corporate governance on the value relevance of disclosures made in the financial reports of extractive firms. The findings show that the key factor influencing the value relevance of financial information is the ability of the directors to select accounting policies which reflect the economic substance of the particular circumstances facing the firms in an effective way. Corporate governance is found to have an effect on value relevance, particularly in the oil & gas sector. However, there is no significant difference between the exploration accounting policy choices made by directors of firms with good systems of corporate governance and those with weak systems of corporate governance.

The influence of genotype information on psychiatrists' treatment recommendations: more experienced clinicians know better what to ignore

Objectives: To assess if psychiatrists were influenced by a patient’s genetic information, even when the patient’s response to treatment was already known to them. Methods: Sixty-seven psychiatrists were presented with patients' pre and post-treatment scores on the PANSS for two hypothetical treatments for schizophrenia. Psychiatrists were also informed whether the patient possessed a genotype linked to hyper-responsiveness to one of the treatments, and were asked to recommend one of these two treatments. Attribute non-attendance assessed whether the information on genotype influenced psychiatrists' treatment recommendations. Results: Years of experience predicted whether psychiatrists were influenced by the genetic information. Psychiatrists with one year or less of experience had a 46% probability of considering genetic information, while psychiatrists with at least 15 years of experience had a lower probability (7%). Conclusions: Psychiatrists and other clinicians should be cautious about allowing a patient's genetic information to carry unnecessary weight in their clinical decision making.

Maurer, Markus: Skill Formation Regimes in South Asia, A Comparative Study on the Path-Dependent Development of Technical and Vocational Education and Training for the Garment Industry (Komparatistische Bibliothek; Bd. 21). Frankfurt am Main: Peter Lang 2011 [Rezension]

Rezension von: Maurer, Markus: Skill Formation Regimes in South Asia, A Comparative Study on the Path-Dependent Development of Technical and Vocational Education and Training for the Garment Industry (Komparatistische Bibliothek; Bd. 21), Frankfurt am Main: Peter Lang 2011 (449 S.; ISBN Skill Formation Regi)

Using technology to overcome the tyranny of space: information provision and wayfinding.

Urban wayfinding technology offers many possibilities by which older people and mobility-impaired users can overcome the barriers encountered on every-day journeys in the built environment. Previous work has highlighted the extent to which personal mobility and independence are significant determinants of the quality of life amongst both elderly and visually impaired groups. The paper outlines the development of the auditory location finder (ALF), which is a beacon-based local information system designed to enhance the wayfinding activities of these, and potentially other, user-groups in the community. The proposed system provides the user with an audio message, which is obtained on request via a small portable hand unit. The messages inform the user of their whereabouts and give information about the area that they are currently in. The development of the device involves issues such as message content and structure, route choice, orientation, landmarks, clues and the extent of user reliance on technology. Preliminary trials have been carried out in a UK city and have obtained initial user feedback to help underpin the technological development of the device and its potential application. The paper concludes by outlining the importance of new urban technology and the way in which such local information systems can potentially contribute to overcoming particular patterns of exclusion experienced by mobility-impaired groups, such as the visually impaired

EXTENDED-RANGE OBOE: THE IMPACT OF TECHNICAL AND MUSICAL ADVANCEMENTS IN 19th-CENTURY AND CONTEMPORARY OBOE REPERTOIRE

I believe that the purpose of expanding the oboe’s repertoire is to not only create original compositions, but to also utilize technical advancements in order to achieve access to a wider range of repertoire through the art of transcription. This paper examines the various paths to achieving such expansion, including utilizing unique performer skills, use of auxiliary instruments, advancements in the instrument itself and musical developments that challenge the perception of the oboe’s solo role in a particular era of music history. The oboe need not be relegated to the confines of a compositionally limited stereotype. The goal of my “extended-range” dissertation project is to expand the “range” of programmable repertoire, with a focus on music in both the 19th and 21st-centuries, while simultaneously expanding the technical capabilities and expectations of the modern oboe—in part by exploiting the new possibilities of the recently invented low-A extension key.

The role of relevant information in functional counterfactual thinking

Although counterfactual thinking is typically activated by a negative outcome, it can have positive effects by helping to regulate and improve future behavior. Known as the content-specific pathway, these counterfactual ruminations use relevant information (i.e., information that is directly related to the problem at hand) to elicit insights about the problem, create a connection between the counterfactual and the desired behavior, and strengthen relevant behavioral intentions. The current research examines how changing the type of relevant information provided (i.e., so that it is either concrete and detailed or general and abstract) influences the relationship between counterfactual thinking and behavioral intentions. Experiments 1 and 2 found that counterfactual thinking facilitated relevant intentions when these statements involved detailed information (Experiment 1) or specific behaviors (Experiment 2) compared to general information (Experiment 1), categories of behavior, or traits (Experiment 2). Experiment 3 found that counterfactuals containing a category of behavior facilitated specific behavioral intentions, relative to counterfactuals focusing on a trait. However, counterfactuals only facilitated intentions that included specific behaviors, but not when intentions focused on categories of behaviors or traits (Experiment 4). Finally, this effect generalized to other relevant specific behaviors; a counterfactual based on one relevant specific behavior facilitated an intention based on another relevant specific behavior (Experiment 5). Together, these studies further clarify our understanding of the content-specific pathway and provide a more comprehensive understanding of functional counterfactual thinking.

Packaging as a vehicle of nutritional information for children: Enhancing children’s perceptions of healthy food

Field lab in marketing: Children consumer behaviour

Reading keys in the communication of wine in China. Wine marketing strategies

Mestrado Vinifera Euromaster - Instituto Superior de Agronomia - UL

The Influence of Accounting Information in the Re-Election of the Mayors in Portugal

The changes recommended by the New Public Management (NPM) in public accounting have given special attention and importance to the evaluation of mayor’s performance by citizens/voters. Thus, this study aims to assess the impact of accounting information on the re-election of Portuguese mayors. Taking the agency theory as a point of departure, we start from the following research question: Does the accounting information disclosed by the municipalities influence the re-election of Portuguese mayors? The research methodology used in this study is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities, in the period 2005-2008, based on the election results of 2009. The results from the binary logistic regression show that some indicators of accounting nature have impact on the re-election of mayors in Portugal, namely, the components of financial accounting and municipal revenues.

Poor functional health literacy : the silent disability for older people

In this information age, people are confronted by verbal, visual and written information. This is especially important in the health field, where information is needed to follow directions, understand prescriptions and undertake preventive behaviours. If provided in written form, much of this information may be inaccessible to people who cannot adequately read. Although poor literacy skills affect all groups in the population, older adults with fewer years of education seem to be particularly disadvantaged by an increasing reliance on written communication of health information. With older age comes a higher risk of illness and disability and a greater potential need to access the health system. As a result, poor literacy skills of older individuals may directly impact their health status. This paper explores the link between functional literacy and health, particularly for the older population, provides strategies to practitioners for the management of this problem, and suggests research initiatives in this area.

Colour coding the fridge to reduce food waste

This paper introduces the first iteration of a study aimed at grouping similar food types together in a refrigerator to increase the awareness of available foods for consumers in a domestic environment. The goals of the project are twofold: i) Raise the awareness of available foods for all members of a household; ii) Reduce the amount of expired food waste in the household. The project implemented a paper-based colour scheme in refrigerators in households, assigning colours to particular food types (e.g. green to fruit and vegetables, red to meat, etc.). The findings show that the colour coding raised participants’ awareness of available food items in the fridge, particularly for those participants who were not directly involved in the shopping and initial storage of each food item. The findings also indicate that such awareness led to a reduction in expiration of food and thus general food waste in the household. These preliminary findings suggest that raising awareness of food availability through categorisation and efficient communication of this information may lead to a reduction in food waste in domestic environments.

La fraude d’identité et la protection des renseignements personnels dans un organisme public

Rapport de stage présenté à la Faculté des arts et sciences en vue de l'obtention du grade de Maîtrise ès sciences (M. Sc.) en criminologie.

Informação, participação e cobrança pelo uso da água: um relato do processo no comitê para integração da bacia do rio Paraíba do Sul

Esta dissertação relata o uso da informação no processo decisório havido na bacia do rio Paraíba do Sul em torno da implementação da cobrança pelo uso da água bruta,instituída pela Política Nacional de Recursos Hídricos. De grande importância no cenárionacional essa bacia hidrográfica foi escolhida como foco de estudo por se tratar de umaexperiência pioneira de implementação de um Sistema de Gestão de Recursos Hídricosem rios de domínio da União, tendo como pano de fundo a complexidade do federalismobrasileiro e a falta de tradição em processos participativos para tomada de decisão nestecampo. O estudo mostra, ainda, como a cobrança pelo uso da água foi um fator deaglutinação dos atores da bacia, como o capital social acumulado foi fundamental para oprocesso de negociação, e finalmente, como o uso da informação técnica, ao contráriodo que se imaginava, proporcionou avanços significativos na metodologia e critériospropostos para implementação desse importante instrumento de gestão das águas.