Code of ethics to accountants and auditors

Code of ethics is an essential tool in the battle against fraud and corruption. Accountants and auditors are the first SMEs' advisers on a wide range of subjects from accounting to auditing. Indeed, codes of ethics are classified as strategic management tool and the process of change lead to the need to do it in a sustainable development which generates gains for the society, in general, and SME, in particular. This research presents a theoretical framework that allows to discuss the importance of the code of ethics in order to achieve appropriate level of knowledge and attitudes in business ethics. The empirical framework based on SME database, but for the accounting and auditing services, in order to promote, at exploratory level, two different perspectives: Portuguese and Italian. The results of this research allow us to conclude that the SME must design new strategies and challenges to answer, on the one hand, to new market targets and ethical demands of clients. And, on the other hand, to increase value that became essential to the SME sustainability. Indeed, this research identifies two different perspectives: Portuguese and Italian that highlight the strategic approaches followed in the recognition of the importance of the code of ethics, as well as, social responsibility strategies which will increase, at internal level, the engagement of stakeholders to the SME and, at external level, to the society

Adolescent Literacy and Textbooks: An Annotated Bibliography

A companion report to Carnegie's Time to Act, provides an annotated bibliography of research on textbook design and reading comprehension for fourth through twelfth grade, arranged by topic. Calls for a dialogue between publishers and researchers

Exposing the myth: object-relational impedance mismatch is a wicked problem

Addressing a problem of software integration is a fact of life for those involved in software development. The popularity of both object and relational technologies means that they will inevitably be used together. However, the combination of these two technologies introduces problems. These problems are referred to collectively as the object-relational impedance mismatch. A mismatch is addressed using one or more mapping strategies, typically embodied in a pattern. A strategy is concerned with correspondence between the schema of a relational database and an object-oriented program. Such strategies are employed in mapping tools such as Hibernate and TopLink, and reinforce the received wisdom that the problem of object-relational impedance mismatch has been solved. In this paper, we observe that it is not clear whether each strategy, as one possible solution, addresses the cause or a symptom of a mismatch. We argue that the problem is not tame and easily resolved; rather it is complex and wicked. We introduce a catalogue of problem themes that demonstrate the complex nature of the problem and provide a way both to talk about the problem and to understand its complexity. In the future, as software systems become more complex and more connected, it will be important to learn from past endeavours. Our catalogue of problem themes represents a shift, in thinking about the problem of object-relational impedance mismatch, from issues of implementation towards an analysis of cause and effect. Such a shift has implications for those involved in the design of current and future software architectures. Because we have questioned the received wisdom, we are now in a position to work toward an appropriate solution to the problem of object-relational impedance mismatch

Proceedings of the International Workshop on EuroPLOT Persuasive Technology for Learning, Education and Teaching (IWEPLET 2013)

"This book contains the proceedings of the International Workshop on EuroPLOT Persuasive Technology for Learning, Education and Teaching (IWEPLET) 2013 which was held on 16.-17.September 2013 in Paphos (Cyprus) in conjunction with the EC-TEL conference. The workshop and hence the proceedings are divided in two parts: on Day 1 the EuroPLOT project and its results are introduced, with papers about the specific case studies and their evaluation. On Day 2, peer-reviewed papers are presented which address specific topics and issues going beyond the EuroPLOT scope. This workshop is one of the deliverables (D 2.6) of the EuroPLOT project, which has been funded from November 2010 – October 2013 by the Education, Audiovisual and Culture Executive Agency (EACEA) of the European Commission through the Lifelong Learning Programme (LLL) by grant #511633. The purpose of this project was to develop and evaluate Persuasive Learning Objects and Technologies (PLOTS), based on ideas of BJ Fogg. The purpose of this workshop is to summarize the findings obtained during this project and disseminate them to an interested audience. Furthermore, it shall foster discussions about the future of persuasive technology and design in the context of learning, education and teaching. The international community working in this area of research is relatively small. Nevertheless, we have received a number of high-quality submissions which went through a peer-review process before being selected for presentation and publication. We hope that the information found in this book is useful to the reader and that more interest in this novel approach of persuasive design for teaching/education/learning is stimulated. We are very grateful to the organisers of EC-TEL 2013 for allowing to host IWEPLET 2013 within their organisational facilities which helped us a lot in preparing this event. I am also very grateful to everyone in the EuroPLOT team for collaborating so effectively in these three years towards creating excellent outputs, and for being such a nice group with a very positive spirit also beyond work. And finally I would like to thank the EACEA for providing the financial resources for the EuroPLOT project and for being very helpful when needed. This funding made it possible to organise the IWEPLET workshop without charging a fee from the participants.

Kernel arquitecture for CAD/CAM in shipbuilding enviroments

The capabilities of complex software products such as CAD/CAM systems are strongly supported by basic information technologies related with data management, visualization, communication, geometry modeling and others related with the development process. These basic information technologies are involved in a continuous evolution process, but over recent years this evolution has been dramatic. The main reason for this has been that new hardware capabilities (including graphic cards) are available at very low cost, but also a contributing factor has been the evolution of the prices of basic software. To take advantage of these new features, the existing CAD/CAM systems must undergo a complete and drastic redesign. This process is complicated but strategic for the future evolution of a system. There are several examples in the market of how a bad decision has lead to a cul-de-sac (both technically and commercially). This paper describes what the authors consider are the basic architectural components of a kernel for a CAD/CAM system oriented to shipbuilding. The proposed solution is a combination of in-house developed frameworks together with commercial products that are accepted as standard components. The proportion of in-house frameworks within this combination of products is a key factor, especially when considering CAD/CAM systems oriented to shipbuilding. General-purpose CAD/CAM systems are mainly oriented to the mechanical CAD market. For this reason several basic products exist devoted to geometry modelling in this context. But these basic products are not well suited to deal with the very specific geometry modelling requirements of a CAD/CAM system oriented to shipbuilding. The complexity of the ship model, the different model requirements through its short and changing life cycle and the many different disciplines involved in the process are reasons for this inadequacy. Apart from these basic frameworks, specific shipbuilding frameworks are also required. This second layer is built over the basic technology components mentioned above. This paper describes in detail the technological frameworks which have been used to develop the latest FORAN version.Postprint (published version

Simulation in manufacturing and business: A review

Copyright @ 2009 Elsevier B.V.This paper reports the results of a review of simulation applications published within peer-reviewed literature between 1997 and 2006 to provide an up-to-date picture of the role of simulation techniques within manufacturing and business. The review is characterised by three factors: wide coverage, broad scope of the simulation techniques, and a focus on real-world applications. A structured methodology was followed to narrow down the search from around 20,000 papers to 281. Results include interesting trends and patterns. For instance, although discrete event simulation is the most popular technique, it has lower stakeholder engagement than other techniques, such as system dynamics or gaming. This is highly correlated with modelling lead time and purpose. Considering application areas, modelling is mostly used in scheduling. Finally, this review shows an increasing interest in hybrid modelling as an approach to cope with complex enterprise-wide systems

A web-based teaching/learning environment to support collaborative knowledge construction in design

A web-based application has been developed as part of a recently completed research which proposed a conceptual framework to collect, analyze and compare different design experiences and to construct structured representations of the emerging knowledge in digital architectural design. The paper introduces the theoretical and practical development of this application as a teaching/learning environment which has significantly contributed to the development and testing of the ideas developed throughout the research. Later in the paper, the application of BLIP in two experimental (design) workshops is reported and evaluated according to the extent to which the application facilitates generation, modification and utilization of design knowledge

Program Transformations for Asynchronous and Batched Query Submission

The performance of database/Web-service backed applications can be significantly improved by asynchronous submission of queries/requests well ahead of the point where the results are needed, so that results are likely to have been fetched already when they are actually needed. However, manually writing applications to exploit asynchronous query submission is tedious and error-prone. In this paper we address the issue of automatically transforming a program written assuming synchronous query submission, to one that exploits asynchronous query submission. Our program transformation method is based on data flow analysis and is framed as a set of transformation rules. Our rules can handle query executions within loops, unlike some of the earlier work in this area. We also present a novel approach that, at runtime, can combine multiple asynchronous requests into batches, thereby achieving the benefits of batching in addition to that of asynchronous submission. We have built a tool that implements our transformation techniques on Java programs that use JDBC calls; our tool can be extended to handle Web service calls. We have carried out a detailed experimental study on several real-life applications, which shows the effectiveness of the proposed rewrite techniques, both in terms of their applicability and the performance gains achieved.Comment: 14 page