Functional fixation : experimental evidence on the presentation of financial information through different digital formats

This study examines whether, in the presentation of financial information, digital formats address the concern over users’ functional fixation. The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the financial statements often creates functional fixation where users of financial statements fail to adjust for differences in accounting policy. This leads users to judge what would otherwise be identical financial situations as being different due to the different accounting policies and methods adopted. It has been suggested that the use of digital formats in presenting financial reports may overcome functional fixation. Using an experimental design involving accountants in public practice, the results indicate that the use of digital formats to present financial reports does not fully overcome the issue of functional fixation in the processing of financial information. Although the participants were able to identify and extract relevant information, irrespective of whether or not the information was presented within the financial statements or in the notes to the accounts, the evidence indicates that functional fixation remained when the participants made final decisions based on available information. This suggests that functional fixation may not be caused by access to or extraction of information but by the level of perceived significance based on where the information is reported in the financial statements. In general, the results indicate that current technology may not be able to fully reduce functional fixation in the evaluation of financial information prepared in accordance with different accounting policies and methods.

An investigation into painting's transformation and regeneration through post-photographic intervention in the digital archive

This PhD practice-led research inquiry sets out to examine and describe how the fluid interactions between memory and time can be rendered via the remediation of my painting and the construction of a digital image archive. My abstract digital art and handcrafted practice is informed by Deleuze and Guattari’s rhizomics of becoming. I aim to show that the technological mobility of my creative strategies produce new conditions of artistic possibility through the mobile principles of rhizomic interconnection, multiplicity and diversity. Subsequently through the ongoing modification of past painting I map how emergent forms and ideas open up new and incisive engagements with the experience of a ‘continual present’. The deployment of new media and cross media processes in my art also deterritorialises the modernist notion of painting as a static and two dimensional spatial object. Instead, it shows painting in a postmodern field of dynamic and transformative intermediality through digital formats of still and moving images that re-imagines the relationship between memory, time and creative practice.

PLANEJAMENTO, OBJETIVOS E DEFINIÇÃO DE PADRÕES NA DESCRIÇÃO DOS METADADOS DA COLEÇÃO DA BIBLIOTECA BRASILIANA DIGITAL

O projeto „Por uma Biblioteca Brasiliana Digital‟ é parte integrante do projeto BRASILIANA USP, uma iniciativa da Reitoria da Universidade de São Paulo (USP), que tem por objetivo facultar para a pesquisa a maior Brasiliana custodiada por uma universidade, tornando-a disponível na internet. O trabalho que ora apresentamos é resultado da implantação de um modelo de biblioteca digital que atende aos padrões de interoperabilidade e compartilhamento de informações. Especificamente, apresentaremos os procedimentos e processos de descrição de conteúdos das diversas tipologias documentais (livros, periódicos, mapas, gravuras etc.) e formatos digitais (pdf, mp3, jpeg entre outros), bem como a consolidação de um esquema de metadados gerenciais e administrativos que contemplam as informações e dados produzidos pelo Projeto da Brasiliana Digital.

USO DO DUBLIN CORE NA DESCRIÇÃO DE OBRAS RARAS NA WEB: A COLEÇÃO DA BIBLIOTECA BRASILIANA DIGITAL

Acessível ao público desde junho de 2009, a Biblioteca Brasiliana Digital, da Universidade de São Paulo tem por objetivo facultar para a pesquisa, a maior Brasiliana custodiada por uma universidade. Sua intenção é disponibilizar virtualmente parte do acervo da Universidade oferecendo-se como um instrumento útil e funcional para a pesquisa e o estudo dos temas e cultura brasileiros, além de oferecer um modelo tecnológico de gestão que possa ser difundido a outras coleções, acervos e instituições. Este trabalho apresenta os resultado da implantação de um esquema de metadados baseado no formato Dublin Core, para a descrição de obras raras e especiais na web. Especificamente, apresenta os procedimentos e processos de descrição de conteúdos das diversas tipologias documentais (livros, periódicos, gravuras etc.) e formatos digitais (pdf, jpeg entre outros). Palavras-Chave: Bibliotecas digitais; Metadados; Dublin Core.

Europe and the Media: Building a new kind of Europe; is mass media the key?

The book is a joint effort of eight academics and journalists, Europe specialists from six countries (Australia, Germany, Poland, Slovenia, the United Kingdom and the United States). They give sometimes divergent views on the future of the so-called “European Project”, for building a common European economy and society, but agree that cultural changes, especially changes experienced through mass media, are rapidly taking place. One of the central interests of the book is the operation of the large media centre located at the European Commission in Brussels – the world’s largest gallery of permanently accredited correspondents. Jacket notes: The Lisbon Treaty of December 2009 is the latest success of the European Union’s drive to restructure and expand; yet questions persist about how democratic this new Europe might be. Will Brussels’ promotion of the “European idea” produce a common European culture and society? The authors consider it might, as a culture of everyday shared experience, though old ways are cherished, citizens forever thinking twice about committing to an uncertain future. The book focuses on mass media , as a prime agent of change, sometimes used deliberately to promote a “European project”; sometimes acting more naturally as a medium for new agendas. It looks at proposed media models for Europe, ranging from not very successful pan-European television, to the potentials of media systems based on national markets, and new media based on digital formats. It also studies the Brussels media service, the centre operated by the European Commission, which is the world’s largest concentration of journalists; and ways that dominant national media may come to serve the interests of communities now extending across frontiers. Europe and the Media notes change especially as encountered by new EU member countries of central and eastern Europe.

O processo de consumo de e-books

Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para a obtenção do grau de Mestre em Ciências da Comunicação, ramo de Marketing e Publicidade

Uncertain Spaces: Virtual Configurations in Contemporary Art and Museums

Contém artigos apresentados na International Conference “Uncertain Spaces: Virtual Configurations in Contemporary Art and Museums”, na Fundação Calouste Gulbenkian (Lisboa), 31 Outubro - 1 de Novembro de 2014) de: Helena Barranha e Susana S. Martins - Introduction: Art, Museums and Uncertainty (pp.1-12); Alexandra Bounia e Eleni Myrivili - Beyond the ‘Virtual’: Intangible Museographies and Collaborative Museum Experiences (pp.15-32); Annet Dekker - Curating in Progress. Moving Between Objects and Processes (pp.33-54); Giselle Beiguelman - Corrupted Memories. The aesthetics of Digital Ruins and the Museum of the Unfinished (pp.55-82); Andrew Vaas Brooks - The Planetary Datalinks (pp.85-110); Sören Meschede - Curators’ Network: Creating a Promotional Database for Contemporary Visual Arts (pp.11-130); Stefanie Kogler - Divergent Histories and Digital Archives of Latin American and Latino Art in the United States – Old Problems in New Digital Formats (pp.131-156); Luise Reitstätter e Florian Bettel - Right to the City! Right to the Museum!(pp.159-182); Roberto Terracciano - On Geo-poetic systems: virtual interventions inside and outside the museum space (pp.183-210); e, Catarina Carneiro de Sousa e Luís Eustáquio - Art Practice in Collaborative Virtual Environments (pp.211-240).

La représentation numérique à l'épreuve de la complexité du projet de territoire

Le projet de territoire n’aura jamais suscité autant de débats et de passions. Son devenir mobilise à bien des égards la construction collective d’un dessein se matérialisant par des formes qui informent des forces tout autant que par des forces qui investissent des formes lesquelles traduisent les valeurs du moment. Par conséquent, cette projection dans un avenir partagé amène des exigences sociales en matière d’édification du projet de territoire mettant à l’ordre du jour la complexité d’une telle entreprise. L’enchevêtrement d’actions et de logiques qui s’y opèrent et qui s’y expriment pour en élaborer, dans la plus grande incertitude, les contours d’un futur souhaité nous presse de s’y prononcer : la construction complexe d’un dessein territorial s’exhibant nous interpelle quant à son évaluation voire quant à sa reformulation. Parmi les modalités d’expression qui permettent une telle délibération, il y a l’énoncé visuel. Médiation discursive privilégiée, elle autorise l’élaboration et la mise en scène collective d’un devenir territorial possible. Or depuis quelques années, au couple projet / représentation, vient se superposer une autre médiation, celle du numérique. Portée par le développement des technologies de l’information, celle-ci s’invite dans le champ de l’édification du projet de territoire. En s’alliant avec la puissance de l’image, elle recompose les représentations d’un dessein territorial collectivement formulé, ouvrant un nouvel espace d’actions à l’occasion d’une démarche de planification. Démarche de plus en plus complexe. De surcroit, la présente recherche tient cette complexité non comme un mot «fourre-tout» ou une tare dont il faudrait se débarrasser, mais se résout à l’affronter en s’inscrivant dans un paradigme en pleine gestation, celui de la «pensée complexe». La fécondité autant conceptuelle qu’opératoire d’une telle inscription permettra de jeter un regard renouvelé sur une pratique à travers une de ses modalités discursives à la fois la plus manifeste et la moins questionnée, à savoir l’énoncé visuel. En fin de compte, les représentations notamment celles construites et véhiculées par le numérique sauront-elles rendre compte et relever le défi de l’édification collective d’un projet de territoire qui se pose dans toute sa complexité ? Telle est en substance le questionnement dont cette recherche s’attellera à apporter des éléments de réponse et à esquisser de nouvelles perspectives.

La bédé-réalité : la bande dessinée autobiographique à l’heure des technologies numériques

À l’image des théories de la bande dessinée imprimée, la BD numérique est elle aussi accaparée par les analyses formalistes, dont la plus connue, celle de Scott McCloud, est critiquable, car elle réduit le média à un langage. Or, les mutations provoquées par la remédiation numérique ne sont pas uniquement formelles : l’expérience du lecteur, de l’auteur, et le rapport qu’ils entretiennent ensemble sont modifiés. Ce nouveau rapport influence le contenu des œuvres : on ne raconte pas la même chose dans le livre que sur Internet. L’autobiographie en BD, courant qui a explosé dans l’édition indépendante des années 1990, puis a été largement repris par les blogueurs, permet d’observer les différences de contenus et d’approches véhiculées par le livre et le numérique. Le dispositif du blogue propose un outil de liberté d’expression et de réflexion, mais les paramètres de son exécution (immédiateté, interactivité, désir de popularité, etc.) peuvent détourner cet objectif. Ainsi, beaucoup d’auteurs de blogues n’ont pas produit une autobiographie singulière, mais ont reproduit un courant de pensée existant (en exposant une libido fortement orientée vers la consommation) ainsi qu’un genre codifié, au sein duquel les autobiographies deviennent uniformes. Pour qualifier leurs blogues, on ne peut pas vraiment parler d’autobiographies, car ils ne mettent pas en scène un passé rétrospectif. Il s’agirait davantage de journaux intimes dont l’intimité est communiquée (ou publicisée) plutôt qu’expérimentée. Ce à quoi ces blogues ressemblent finalement le plus, c’est à une sorte de télé-réalité, une « bédé-réalité ».

Contribuições ao uso de novas tecnologias da informação e comunicação no ensino de engenharia

Neste trabalho, descreve-se o processo de produção de tecnologias educacionais e de Tecnologias da Informação e Comunicação (TICs), relacionando-as ao uso do ensino em Engenharia Geotécnica. Desenvolveu-se um sistema de informação baseado num modelo que integra recursos educacionais produzidos em diferentes formatos eletrônicos e um software baseado na Web para gestão destes recursos e das informações da disciplina Fundações. O software, denominado ENGEO, auxilia a estruturação do conhecimento envolvido no domínio de aplicação, fornecendo ao professor, ou equipe de gestão, ferramentas remotas de administração dos conteúdos e dos recursos educacionais. Aos alunos, a aplicação ENGEO fornece disponibilidade de informações e de conteúdo em um ambiente flexível. Este aplicativo foi desenvolvido para o curso de Engenharia Geotécnica, particularizado para Engenharia de Fundações, com o objetivo de introduzir e incentivar a utilização de sistemas baseados na Web para compartilhamento de conteúdo das disciplinas, implementar Tecnologias de Informação e Comunicação em aplicações para fins educacionais e fomentar discussões a respeito da identidade e perfil do Engenheiro e o papel da TICs no processo de formação do profissional de Engenharia.

Materiais audiovisuais para a educação a distância: a contribuição dos estilos de aprendizagem

Pós-graduação em Educação Escolar - FCLAR

Web Scale Discovery Systems – How to assess the best solution

The University of São Paulo has been experiencing the increase in contents in electronic and digital formats, distributed by different suppliers and hosted remotely or in clouds, and is faced with the also increasing difficulties related to facilitating access to this digital collection by its users besides coexisting with the traditional world of physical collections. A possible solution was identified in the new generation of systems called Web Scale Discovery, which allow better management, data integration and agility of search. Aiming to identify if and how such a system would meet the USP demand and expectation and, in case it does, to identify what the analysis criteria of such a tool would be, an analytical study with an essentially documental base was structured, as from a revision of the literature and from data available in official websites and of libraries using this kind of resources. The conceptual base of the study was defined after the identification of software assessment methods already available, generating a standard with 40 analysis criteria, from details on the unique access interface to information contents, web 2.0 characteristics, intuitive interface, facet navigation, among others. The details of the studies conducted into four of the major systems currently available in this software category are presented, providing subsidies for the decision-making of other libraries interested in such systems.

Music Notes: Exploring Music Listening Data as a Visual Representation of Self

Thesis (Master's)--University of Washington, 2016-06

Exchanging data between Digital Human Modelling systems : a review of data formats

Digital human modeling (DHM) systems underwent significant development within the last years. They achieved constantly growing importance in the field of ergonomic workplace design, product development, product usability, ergonomic research, ergonomic education, audiovisual marketing and the entertainment industry. They help to design ergonomic products as well as healthy and safe socio-technical work systems. In the domain of scientific DHM systems, no industry specific standard interfaces are defined which could facilitate the exchange of 3D solid body data, anthropometric data or motion data. The focus of this article is to provide an overview of requirements for a reliable data exchange between different DHM systems in order to identify suitable file formats. Examples from the literature are discussed in detail. Methods: As a first step a literature review is conducted on existing studies and file formats for exchanging data between different DHM systems. The found file formats can be structured into different categories: static 3D solid body data exchange, anthropometric data exchange, motion data exchange and comprehensive data exchange. Each file format is discussed and advantages as well as disadvantages for the DHM context are pointed out. Case studies are furthermore presented, which show first approaches to exchange data between DHM systems. Lessons learnt are shortly summarized. Results: A selection of suitable file formats for data exchange between DHM systems is determined from the literature review.