Finnish perceptions on management accounting systems: towards an upgraded sophistication model

This study is based on a large survey study of over 1500 Finnish companies’ usage, needs and implementation difficulties of management accounting systems. The study uses quantitative, qualitative and mixed methods to answer the research questions. The empirical data used in the study was gathered through structured interviews with randomly selected companies of varying sizes and industries. The study answers the three research questions by analyzing the characteristics and behaviors of companies working in Finland. The study found five distinctive groups of companies according to the characteristics of their cost information and management accounting system use. The study also showed that the state of cost information and management accounting systems depends on the industry and size of the companies. It was found that over 50% of the companies either did not know how their systems could be updated or saw systems as inadequate. The qualitative side also highlighted the needs for tailored and integrated management accounting systems for creating more value to the managers of companies. The major inhibitors of new system implementation were the lack of both monetary and human resources. Through the use of mixed methods and design science a new and improved sophistication model is created based on previous research results combined with the information gathered from previous literature. The sophistication model shows the different stages of management accounting systems in use and what companies can achieve with the implementation and upgrading of their systems.

Energy aware software for many-core systems

Many-core systems provide a great potential in application performance with the massively parallel structure. Such systems are currently being integrated into most parts of daily life from high-end server farms to desktop systems, laptops and mobile devices. Yet, these systems are facing increasing challenges such as high temperature causing physical damage, high electrical bills both for servers and individual users, unpleasant noise levels due to active cooling and unrealistic battery drainage in mobile devices; factors caused directly by poor energy efficiency. Power management has traditionally been an area of research providing hardware solutions or runtime power management in the operating system in form of frequency governors. Energy awareness in application software is currently non-existent. This means that applications are not involved in the power management decisions, nor does any interface between the applications and the runtime system to provide such facilities exist. Power management in the operating system is therefore performed purely based on indirect implications of software execution, usually referred to as the workload. It often results in over-allocation of resources, hence power waste. This thesis discusses power management strategies in many-core systems in the form of increasing application software awareness of energy efficiency. The presented approach allows meta-data descriptions in the applications and is manifested in two design recommendations: 1) Energy-aware mapping 2) Energy-aware execution which allow the applications to directly influence the power management decisions. The recommendations eliminate over-allocation of resources and increase the energy efficiency of the computing system. Both recommendations are fully supported in a provided interface in combination with a novel power management runtime system called Bricktop. The work presented in this thesis allows both new- and legacy software to execute with the most energy efficient mapping on a many-core CPU and with the most energy efficient performance level. A set of case study examples demonstrate realworld energy savings in a wide range of applications without performance degradation.

Motor Types Comparison Determining Efficiency in Pumping Systems

Pumping, fan and compressor systems consume most of the motor electricity power in both the industrial and services sectors. A variable speed drive brings relevant improvements in a fluid system leading to energy saving that further on can be translated into Mtons reduction of CO 2 emissions. Standards and regulations are being adopted for fluid handling systems to limit the less efficiency pumps out of the European market on the coming years and a greater potential in energy savings is dictated by the Energy Efficiency Index (EEI) requirements for the whole pumping system and integrated pumps. Electric motors also have an International Efficiency (IE) classification in order to introduce higher efficiency motors into the market. In this thesis, the applicability of mid-size common electric motor types to industrial pumping system took place comparing the motor efficiency characteristics with each other and by analyzing the effect of motor dimensioning on the pumping system and its impact in the energy consumption.

The association of faculty's teaching philosophy and teaching behaviour, and critical thinking and self- direction in learning

The intent in this study was to investigate in what ways teachers· beliefs about education and teaching are expressed in the specific teaching behaviours they employ, and whether teaching behaviours, as perceived by their students, are correlated with students· critical thinking and self-directed learning. To this end the relationships studied were: among faCUlty members· philosophy of teaching, locus of control orientation, psychological type, and observed teaching behaviour; and among students· psychological type, perceptions of teaching behaviour, self-directed learning readiness, and critical thinking. The overall purpose of the study was to investigate whether the implicit goals of higher education, critical thinking and self-direction, were actually accounted for in the university classroom. The research was set within the context of path-goal theory, adapted from the leadership literature. Within this framework, Mezirow·s work on transformative learning, including the influences of Habermas· writings, was integrated to develop a theoretical perspective upon which to base the research methodology. Both qualitative and quantitative methodologies were incorporated. Four faCUlty and a total of 142 students participated in the study. Philosophy of teaching was described through faCUlty interviews and completion of a repertory grid. Faculty completed a descriptive locus of control scale, and a psychological type test. Observations of their teaching behaviour were conducted. Students completed a Teaching Behaviour Assessment Scale, the Self-Directed Learning Readiness Scale, a psychological type test, and the Watson-Glaser Critical Thinking Appraisal. A small sample of students were interviewed. Follow-up discussions with faculty were used to validate the interview, observation, teaching behaviour, and repertory grid data. Results indicated that some discrepancies existed between faculty's espoused philosophy of teaching and their observed teaching behaviour. Instructors' teaching behaviour, however, was a function of their personal theory of practice. Relationships were found between perceived teaching behaviour and students· self-directed learning and critical thinking, but these varied across situations, as would be predicted from path-goal theory. Psychological type of students and instructor also accounted for some of the variability in the relationships studied. Student psychological type could be shown as a partial predictor of self-directed learning readiness. The results were discussed in terms of theory development and implications for further research and practice.

Writing and science connections : integrated instruction and assessment

Learning to write is a daunting task for many young children. The purpose of this study was to examine the impact of a combined approach to writing instruction and assessment on the writing performance of students in two grade 3 classes. Five forms and traits of writing were purposefully connected during writing lessons while exhibiting links to the four strands of the grade 3 Ontario science curriculum. Students then had opportunities to engage in the writing process and to self-assess their compositions using either student-developed (experimental group/teacher-researcher's class) or teachercreated (control group/teacher-participant's class) rubrics. Paired samples t-tests revealed that both the experimental and control groups exhibited statistically significant growth from pretest to posttest on all five integrated writing units. Independent samples t-tests showed that the experimental group outperformed the control group on the persuasive + sentence fluency and procedure + word choice writing tasks. Pearson product-moment correlation r tests revealed significant correlations between the experimental group and the teacher-researcher on the recount + ideas and report + organization tasks, while students in the control group showed significant correlations with the teacher-researcher on the narrative + voice and procedure + word choice tasks. Significant correlations between the control group and the teacher-participant were evident on the persuasive + sentence fluency and procedure + word choice tasks. Qualitative analyses revealed five themes that highlighted how students' self-assessments and reflections can be used to guide teachers in their instructional decision making. These findings suggest that educators should adopt an integrated writing program in their classrooms, while working with students to create and utilize purposeful writing assessment tools.

Finding the Open Spaces in Closed Systems: An Exploration of Critical Pedagogy with a Social Justice Directive in an Ontario Secondary School Classroom

This study examines the first experience of students, teachers, and an administrator in implementing a teacher-designed Leadership in Social Justice Program at a large urban Ontario secondary school. The program aimed to infuse a Freirean concept of critical pedagogical praxis (Freire, 1970/1993) in a grade 12 integrated educational experience with a social justice directive. Data were collected through two questionnaires and eight in-depth interviews. The data identified three areas of awareness that described ways in which student participants were impacted most profoundly (a) developing self-awareness, (b) understanding a new educational paradigm, and (c) finding a place in the world. The study found that the program was successful in highlighting the possibility for more meaningful education and engaged many students deeply; however, its success was limited by the lead teacher’s failure to fully grasp and implement tenets of Freirean critical pedagogy that involved the role of the teacher in pedagogical processes.

Towards Evaluating and Modelling the Impacts of Mobile-Based Augmented Reality Applications on Learning and Engagement

Mobile augmented reality applications are increasingly utilized as a medium for enhancing learning and engagement in history education. Although these digital devices facilitate learning through immersive and appealing experiences, their design should be driven by theories of learning and instruction. We provide an overview of an evidence-based approach to optimize the development of mobile augmented reality applications that teaches students about history. Our research aims to evaluate and model the impacts of design parameters towards learning and engagement. The research program is interdisciplinary in that we apply techniques derived from design-based experiments and educational data mining. We outline the methodological and analytical techniques as well as discuss the implications of the anticipated findings.

An Exploration of the Impact of Ontario Integrated Secondary Programs Through the Perceptions of their Graduates

The purpose of this study was to investigate the impact of participating in an integrated program at the secondary level on students’ lives based on their postsecondary perceptions. A basic interpretive qualitative design was employed in this study. Ten semistructured interviews were conducted with graduates of integrated program as the means of data collection. It was found that the integrated programs accomplished objectives in close alignment with the mandated curriculum expectations regarding integrated programs. Some of the most powerful impacts related to students' learning skills, such as collaboration and social skills, and how to create as well as participate in community. A strong connection between participating in integrated programs and vocational guidance was also identified. The results led to the recommendation that integrated programs be explored as a platform for delivering 21st century education as they closely paralleled the objectives prescribed by a number of authors who detailed the role of education in the 21st century.

Faut-il en finir avec le développement durable ? Regard sur les zones humides méditerranéennes.

A partir de projets de conservation de la biodiversité ou de gestion intégrée des zones humides méditerranéennes, cet article montre que le développement durable de ces milieux relève avant tout d’une réflexion politique sur le maldéveloppement. Les projets de conservation de la biodiversité tentent de concilier conservation et développement avec divers succès. Parmi les obstacles, la réduction de la ressource en eau douce s’ajoute aux inégalités sociales et à la pauvreté. Favoriser et gérer les changements institutionnels, accroître le capital social des parties prenantes, apprendre et décider collectivement, constituent les éléments clés du développement durable.Il existe encore de nombreuses disparités dans les processus démocratiques aux échelles locales,régionales et nationales,mais un développement participatif est proposé. En étant davantage centré sur les besoins des populations locales que sur la croissance économique,en étant plus réflexif,en plaçant la critique de la science et la co-construction de projets au coeur du processus, le développement participatif des zones humides méditerranéennes peut offrir une alternative aux approches qui ont prévalues jusqu’à présent. Le développement durable des zones humides méditerranéennes est encore possible s’il accroît la capacité d’adaptation des systèmes sociaux et écologiques afin de repousser toute irréversibilité.

Patterns and quality of object-oriented software systems

Lors de ces dix dernières années, le coût de la maintenance des systèmes orientés objets s'est accru jusqu' à compter pour plus de 70% du coût total des systèmes. Cette situation est due à plusieurs facteurs, parmi lesquels les plus importants sont: l'imprécision des spécifications des utilisateurs, l'environnement d'exécution changeant rapidement et la mauvaise qualité interne des systèmes. Parmi tous ces facteurs, le seul sur lequel nous ayons un réel contrôle est la qualité interne des systèmes. De nombreux modèles de qualité ont été proposés dans la littérature pour contribuer à contrôler la qualité. Cependant, la plupart de ces modèles utilisent des métriques de classes (nombre de méthodes d'une classe par exemple) ou des métriques de relations entre classes (couplage entre deux classes par exemple) pour mesurer les attributs internes des systèmes. Pourtant, la qualité des systèmes par objets ne dépend pas uniquement de la structure de leurs classes et que mesurent les métriques, mais aussi de la façon dont celles-ci sont organisées, c'est-à-dire de leur conception, qui se manifeste généralement à travers les patrons de conception et les anti-patrons. Dans cette thèse nous proposons la méthode DEQUALITE, qui permet de construire systématiquement des modèles de qualité prenant en compte non seulement les attributs internes des systèmes (grâce aux métriques), mais aussi leur conception (grâce aux patrons de conception et anti-patrons). Cette méthode utilise une approche par apprentissage basée sur les réseaux bayésiens et s'appuie sur les résultats d'une série d'expériences portant sur l'évaluation de l'impact des patrons de conception et des anti-patrons sur la qualité des systèmes. Ces expériences réalisées sur 9 grands systèmes libres orientés objet nous permettent de formuler les conclusions suivantes: • Contre l'intuition, les patrons de conception n'améliorent pas toujours la qualité des systèmes; les implantations très couplées de patrons de conception par exemple affectent la structure des classes et ont un impact négatif sur leur propension aux changements et aux fautes. • Les classes participantes dans des anti-atrons sont beaucoup plus susceptibles de changer et d'être impliquées dans des corrections de fautes que les autres classes d'un système. • Un pourcentage non négligeable de classes sont impliquées simultanément dans des patrons de conception et dans des anti-patrons. Les patrons de conception ont un effet positif en ce sens qu'ils atténuent les anti-patrons. Nous appliquons et validons notre méthode sur trois systèmes libres orientés objet afin de démontrer l'apport de la conception des systèmes dans l'évaluation de la qualité.