Accounting information systems as institutional carriers: a case study of regulatory compliance in UK asset management houses

Previously, governments have responded to the impacts of economic failures and consequently have developed more regulations to protect employees, customers, shareholders and the economic wellbeing of the state. Our research addresses how Accounting Information Systems (AIS) may act as carriers for institutionalised practices associated with maintaining regulatory compliance within the context of UK Asset Management Houses. The AIS was found to be a strong conduit for institutionalized compliance related practices, utilising symbolic systems, relational systems, routines and artefacts to carry approaches relating to regulative, normative and cultural-cognitive strands of institutionalism. Thus, AIS are integral to the development and dissipation of best practice for the management of regulatory compliance. As institutional elements are clearly present we argue that AIS and regulatory compliance provide a rich context to further institutionalism. Since AIS may act as conduits for regulatory approaches, both systems adopters and clients may benefit from actively seeking to codify and abstract best practices into AIS. However, the application of generic institutionalized approaches, which may be applied across similar organizations, must be tempered with each firm’s business environment and associated regulatory exposure. A balance should be sought between approaches specific enough to be useful but generic enough to be universally applied.

Learning in imbalanced relational data

Traditional learning techniques learn from flat data files with the assumption that each class has a similar number of examples. However, the majority of real-world data are stored as relational systems with imbalanced data distribution, where one class of data is over-represented as compared with other classes. We propose to extend a relational learning technique called Probabilistic Relational Models (PRMs) to deal with the imbalanced class problem. We address learning from imbalanced relational data using an ensemble of PRMs and propose a new model: the PRMs-IM. We show the performance of PRMs-IM on a real university relational database to identify students at risk.

Comparison of Architectures and Performance of Database Replication Systems

One of the most demanding needs in cloud computing and big data is that of having scalable and highly available databases. One of the ways to attend these needs is to leverage the scalable replication techniques developed in the last decade. These techniques allow increasing both the availability and scalability of databases. Many replication protocols have been proposed during the last decade. The main research challenge was how to scale under the eager replication model, the one that provides consistency across replicas. This thesis provides an in depth study of three eager database replication systems based on relational systems: Middle-R, C-JDBC and MySQL Cluster and three systems based on In-Memory Data Grids: JBoss Data Grid, Oracle Coherence and Terracotta Ehcache. Thesis explore these systems based on their architecture, replication protocols, fault tolerance and various other functionalities. It also provides experimental analysis of these systems using state-of-the art benchmarks: TPC-C and TPC-W (for relational systems) and Yahoo! Cloud Serving Benchmark (In- Memory Data Grids). Thesis also discusses three Graph Databases, Neo4j, Titan and Sparksee based on their architecture and transactional capabilities and highlights the weaker transactional consistencies provided by these systems. It discusses an implementation of snapshot isolation in Neo4j graph database to provide stronger isolation guarantees for transactions.

Entremeios da arte: moda e arte

Este trabalho versa sobre o universo da arte tangenciado pela moda, sua efemeridade, pertencimentos e seus agenciamentos. Nesse contexto, busca-se exemplificar o quanto a moda e a arte estão intrinsecamente ligadas. O ponto de partida é a moda como experiência e expressão coletiva e/ou individual, principalmente em trajes e formas vestimentares, pois são esses que mais forte influência exercem sobre o homem, seu corpo, seu espaço e memória. Localiza-se esse processo de aproximação entre arte e moda no século XX, quando vanguardas romperam com o academicismo clássico, agregando à arte sinestesias de sistemas relacionais. Rejeitam-se intermitências escultóricas e pictóricas para dar lugar a linguagens que interagem com o espectador. Os dados do presente trabalho traçam o panorama da aproximação entre arte e moda, a partir de duas vertentes: a primeira demonstra como a arte busca, no traje, suas sinergias, influenciando-se e apropriando-se da sinestesia proporcionada pela roupa; a segunda, como a moda apropriou-se de elementos da arte, em busca de um reposicionamento como expressão e não somente consumo

Estratos arquitectónicos : conceptos, lógicas, sinopsis

La presente tesis doctoral se centra en la investigación del "estrato arquitectónico", manejando conceptos, lógicas y sinopsis como puntos organizativos, enlazados y superpuestos, que den paso a un marco propositivo que pueda ser simultáneamente articulado e independiente. Una situación que, ante nuevos desafíos, pretende ir más allá de una estricta definición de estrato o de su noción preconcebida descrita desde la superposición de diversos materiales. Todo ello a fin de revelar los diferentes perfiles del estrato y de la estratificación. Para ello, se abre y amplía el campo de estudio proyectual/procesual desdibujando los límites entre disciplinas –geología, filosofía, tecnología, arquitectura–. Y al mismo tiempo, se construye una cartografía del estrato arquitectónico asociada: a una taxonomía descriptora, a nuevas formulaciones, a pensamientos de personajes reconocibles y/o rescatados –como Rowe/Slutzky, Smithson, Parent/Virilio, Koolhaas, MVRDV, etc.–, y, por último, a nuevas lógicas proyectuales y operativas referidas al estrato, que fusionan conocimientos complejos. Unos contenidos que habitualmente no se presentan en investigaciones doctorales tradicionales –lo que permite afrontar nuevos cambios metodológicos, e imprimir un punto de partida para el desarrollo de futuras investigaciones o de otros posibles caminos emergentes–. Así, el discurso se impregna de nuevos referentes teóricos dentro de una misma mitología común (la del estrato). Un tema abordado con claves híbridas, es decir, con estudios selectivos y escritos coleccionados –analizados a partir de antecedentes encontrados y consolidados–, combinados con interpretaciones subyacentes en la arquitectura contemporánea –que pueden todavía encontrarse en fase experimental–. Una investigación que muestra la adaptación, la evolución y el cambio de la definición de "estrato arquitectónico", así como de su apariencia, utilización y aplicación a lo largo del tiempo, consecuencia de las nuevas necesidades y/o de las nuevas bases ideológicas ocasionadas por nuevos descubrimientos. Estratos arquitectónicos que dotan al espacio de profundidad –desde la bidimensionalidad– mediante la superposición de planos paralelos hacia la construcción de una nueva experiencia de estratificación fenomenológica. Estratos que generan estímulos y cambian su materialidad –de opacos a (en)tramados– creando apariencias y produciendo diversos efectos, para posteriormente exfoliarse y convertirse en estratos habitables. Estratos capturadores del espacio-tiempo, o de las dinámicas internas. Llegando incluso, con un último giro, a la era digital, donde el estrato informacional –que continua siendo independiente, autónomo y diverso, y que puede ser modificado, manipulado, suprimido o activable sin alterar el conjunto–, propicia obtener sistemas flexibles, relacionales, capaces de mutar o adaptarse, asociados a distintos niveles de organización dispositiva, que impulsan acciones y hacen emerger lógicas proyectuales. Estratos que surgen de forma elaborada o espontánea en el territorio urbano o natural (ciudad sobre ciudad, suelo sobre suelo), que se aplican extendiendo e hibridando el territorio (paisajes operativos), que son replanteados artificialmente como mecanismos edificatorios según las exigencias existentes (estratos programáticos, capas especializadas), y que se implantan como capas/layers en los programas informáticos utilizados como herramientas de diseño (multicapas, sistemas de intercambio informacional). Un trabajo que se estructura de manera multicapa lo que permite recorrer la tesis como un mapa de secuencias, saltar entre estratos de información, o seleccionar lecturas según intereses de pensamiento o acción arquitectónica. En consecuencia, una investigación sobre el "estrato arquitectónico" que conecta diversas disciplinas, que recopila distintos posicionamientos teórico/prácticos –lo que implica la introducción de parámetros y datos vivos–, y afronta un posicionamiento estratégico que vuelve a poner en valor el estrato arquitectónico –partiendo de estrategias formales que se han transformado en estrategias experimentales/operativas (a medida que el entorno se ha ido complejizando), siguiendo una estrategia conceptual e intelectual contemporánea, propia y específica–. ABSTRACT This PhD thesis is based on the research of "architectural stratum" using concepts, logical and synopsis as organizational, linked and overlapping points, which give way to a proactive framework that can be articulated and independent simultaneously. A situation that, faced with new challenges, aims to go beyond a strict definition of stratum or their preconceived notion described from the superposition of different materials. All this in order to reveal the different profiles of stratum and stratification. To do this, it opens and widens the field of project/process study, blurring the boundaries between disciplines –geology, philosophy, technology, architecture–. And, at the same time, a cartography of the architectural stratum is constructed, that associates with: descriptor taxonomy, new formulations, thoughts of recognizable and/or rescued characters, –as Rowe/Slutzky, Smithson, Parent/Virilio, Koolhaas, MVRDV, etc.–, and finally, a new project and operational logics referred to stratum, which merge complex knowledge. A content not usually presented in traditional doctoral research –which can face new methodological changes, and creates a starting point for future research or other possible emerging paths–. Thus, the work is imbued with new theoretical framework within a common mythology (stratum’s myth). An issue addressed with hybrid keys, that is, with selective studies and collected writings –analyzed starting from found and consolidated backgrounds–, combined with underlying performances on contemporary architecture –which can still be in experimental phase–. A research that shows adaptation, evolution and change of the definition of "architectural stratum", as well as their appearance, use and application throughout time, result of the new requirements and/or the new ideological foundations caused by new discoveries. Architectural strata that give depth to space –from two-dimensionality– by overlapping parallel planes towards the construction of a new experience of phenomenological stratification. Strata that generate stimuli and change their materiality –from opaque to lattice– creating appearances and producing various effects, for later exfoliating and becoming habitable strata. Strata that capture space-time or internal dynamics. Even reaching, with a final twist, the digital age, where the informational stratum –which remains independent, autonomous and diverse, and can be modified, manipulated, deleted or activated without altering the whole–, contribute to obtaining flexible, relational systems, able to mutate or adapt, associated with different levels of regulatory organization, that drive actions and make emerge project logics. Strata that arise elaborately or spontaneously in urban or natural territory (city upon city, floor upon floor), which apply expanding and hybridizing the territory (operational landscapes), which are artificially restated as building mechanisms according to existing requirements (strata program, specialized layers), which are implemented as layers in the software used as design tools (multilayer, systems of informational interchange). A work that is structured in a multi-layered way, which allows explore the thesis as a sequence map, jump between layers of information, or select readings according to an interest in thought or architectural action. Therefore, an investigation into the "architectural stratum" that connects different disciplines, which collects different theoretical/practical positions –which implies the introduction of live parameters and data– and faces a strategic positioning returning to value the architectural stratum –based on formal strategies that have become experimental/operational strategies (as the environment has become more complex), following a conceptual, intellectual, contemporary, own specific strategy–.

Upper and Lower Bounds in Relator Spaces

2000 Mathematics Subject Classification: 06A06, 54E15

Generative systems as relational bridges

Generative media systems present an opportunity for users to leverage computational systems to make sense of complex media forms through interactive and collaborative experiences. Generative music and art are a relatively new phenomenon that use procedural invention as a creative technique to produce music and visual media. These kinds of systems present a range of affordances that can facilitate new kinds of relationships with music and media performance and production. Early systems have demonstrated the potential to provide access to collaborative ensemble experiences to users with little formal musical or artistic expertise. This paper examines the relational affordances of these systems evidenced by selected field data drawn from the Network Jamming Project. These generative performance systems enable access to unique ensemble with very little musical knowledge or skill and they further offer the possibility of unique interactive relationships with artists and musical knowledge through collaborative performance. In this presentation I will focus on demonstrating how these simulated experiences might lead to understandings that may be of educational and social benefit. Conference participants will be invited to jam in real time using virtual interfaces and to view video artifacts that demonstrate an interactive relationship with artists.

Access path query language for relational database systems

Database management systems offer a very reliable and attractive data organization for fast and economical information storage and processing for diverse applications. It is much more important that the information should be easily accessible to users with varied backgrounds, professional as well as casual, through a suitable data sublanguage. The language adopted here (APPLE) is one such language for relational database systems and is completely nonprocedural and well suited to users with minimum or no programming background. This is supported by an access path model which permits the user to formulate completely nonprocedural queries expressed solely in terms of attribute names. The data description language (DDL) and data manipulation language (DML) features of APPLE are also discussed. The underlying relational database has been implemented with the help of the DATATRIEVE-11 utility for record and domain definition which is available on the PDP-11/35. The package is coded in Pascal and MACRO-11. Further, most of the limitations of the DATATRIEVE-11 utility have been eliminated in the interface package.

Modelling relational aspects of critical infrastructure systems

The relational aspects for critical infrastructure systems are not readily quantifiable as there are numerous variability’s and system dynamics that lack uniformity and are difficult to quantify. Notwithstanding this, there is a large body of existing research that is founded in the area of quantitative analysis of critical infrastructure networks, their system relationships and the resilience of these networks. However, the focus of this research is to investigate the aspect of taking a different, more generalised and holistic system perspective approach. This is to suggest that that through applying network theory and taking a ‘soft’ system-like modelling approach that this offers an alternative approach to viewing and modelling critical infrastructure system relational aspects that warrants further enquiry.

Relational time for systems of oscillators

Using an elementary example based on two simple harmonic oscillators, we show how a relational time may be defined that leads to an approximate Schrodinger dynamics for subsystems, with corrections leading to an intrinsic decoherence in the energy eigenstates of the subsystem.

Classrooms as complex adaptive systems:a relational model

In this article, we describe and model the language classroom as a complex adaptive system (see Logan & Schumann, 2005). We argue that linear, categorical descriptions of classroom processes and interactions do not sufficiently explain the complex nature of classrooms, and cannot account for how classroom change occurs (or does not occur), over time. A relational model of classrooms is proposed which focuses on the relations between different elements (physical, environmental, cognitive, social) in the classroom and on how their interaction is crucial in understanding and describing classroom action.