Toward a process theory of entrepreneurship: revisiting opportunity identification and entrepreneurial actions

This dissertation studies the early development of new ventures and small business and the entrepreneurship process from initial ideas to viable ventures. I unpack the micro-foundations of entrepreneurial actions and new ventures’ investor communications through quality signals to finance their growth path. This dissertation includes two qualitative papers and one quantitative study. The qualitative papers employ an inductive multiple-case approach and include seven medical equipment manufacturers (new ventures) in a nascent market context (the mobile health industry) across six U.S. states and a secondary data analysis to understand the emergence of opportunities and the early development of new ventures. The quantitative research chapter includes 770 IPOs in the manufacturing industries in the U.S. and investigates the legitimation strategies of young ventures to gain resources from targeted resource-holders.Open Acces

ISBIS 2016: Meeting on Statistics in Business and Industry

This Book includes the abstracts of the talks presented at the 2016 International Symposium on Business and Industrial Statistics, held at Barcelona, June 8-10, 2016, hosted at the Universitat Politècnica de Catalunya - Barcelona TECH, by the Department of Statistics and Operations Research. The location of the meeting was at ETSEIB Building (Escola Tecnica Superior d'Enginyeria Industrial) at Avda Diagonal 647. The meeting organizers celebrated the continued success of ISBIS and ENBIS society, and the meeting draw together the international community of statisticians, both academics and industry professionals, who share the goal of making statistics the foundation for decision making in business and related applications. The Scientific Program Committee was constituted by: David Banks, Duke University Amílcar Oliveira, DCeT - Universidade Aberta and CEAUL Teresa A. Oliveira, DCeT - Universidade Aberta and CEAUL Nalini Ravishankar, University of Connecticut Xavier Tort Martorell, Universitat Politécnica de Catalunya, Barcelona TECH Martina Vandebroek, KU Leuven Vincenzo Esposito Vinzi, ESSEC Business Schoo

Accounting practices for financial instruments. How far are Portuguese companies from IAS?

The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39. In order to attain our objective, we drew up a list of 120 categories of inquiry and 370 possible responses that we were interested in analysing. We applied content analysis technique to 2001 listed companies’ annual reports. Our results suggest that the accounting practices for financial instruments by companies listed on the Portuguese stock exchange are very far from what IAS 32 and 39 require. This is especially observed in the measurement and recognition criteria applied to the categories of financial instruments for which the adoption of fair value is required (that is, held-for-trading and available-for-sale financial assets). In what derivative instruments are concerned, we found that the fair value measurement criterion is being adopted by a large number of derivative users. However, with respect to hedging transactions, the gap between accounting practices and the relevant accounting Standards is quite wide. A big improvement in reporting practices regarding this type of instruments will be needed. These findings throw light on the challenges of adopting IAS, particularly with respect to fair value measurement, now that 2005 is near.Financial instruments accounting, Fair Value, International Accounting, IAS, Portugal

Annotated bibliography of Software Engineering Laboratory literature

An annotated bibliography of technical papers, documents, and memorandums produced by or related to the Software Engineering Laboratory is given. More than 100 publications are summarized. These publications cover many areas of software engineering and range from research reports to software documentation. All materials have been grouped into eight general subject areas for easy reference: The Software Engineering Laboratory; The Software Engineering Laboratory: Software Development Documents; Software Tools; Software Models; Software Measurement; Technology Evaluations; Ada Technology; and Data Collection. Subject and author indexes further classify these documents by specific topic and individual author

Psychometrics in Practice at RCEC

A broad range of topics is dealt with in this volume: from combining the psychometric generalizability and item response theories to the ideas for an integrated formative use of data-driven decision making, assessment for learning and diagnostic testing. A number of chapters pay attention to computerized (adaptive) and classification testing. Other chapters treat the quality of testing in a general sense, but for topics like maintaining standards or the testing of writing ability, the quality of testing is dealt with more specifically.\ud All authors are connected to RCEC as researchers. They present one of their current research topics and provide some insight into the focus of RCEC. The selection of the topics and the editing intends that the book should be of special interest to educational researchers, psychometricians and practitioners in educational assessment

Authentication of Students and Students’ Work in E-Learning : Report for the Development Bid of Academic Year 2010/11

Global e-learning market is projected to reach $107.3 billion by 2015 according to a new report by The Global Industry Analyst (Analyst 2010). The popularity and growth of the online programmes within the School of Computer Science obviously is in line with this projection. However, also on the rise are students’ dishonesty and cheating in the open and virtual environment of e-learning courses (Shepherd 2008). Institutions offering e-learning programmes are facing the challenges of deterring and detecting these misbehaviours by introducing security mechanisms to the current e-learning platforms. In particular, authenticating that a registered student indeed takes an online assessment, e.g., an exam or a coursework, is essential for the institutions to give the credit to the correct candidate. Authenticating a student is to ensure that a student is indeed who he says he is. Authenticating a student’s work goes one step further to ensure that an authenticated student indeed does the submitted work himself. This report is to investigate and compare current possible techniques and solutions for authenticating distance learning student and/or their work remotely for the elearning programmes. The report also aims to recommend some solutions that fit with UH StudyNet platform.Submitted Versio

Developing the scales on evaluation beliefs of student teachers

The purpose of the study reported in this paper was to investigate the validity and the reliability of a newly developed questionnaire named ‘Teacher Evaluation Beliefs’ (TEB). The framework for developing items was provided by the two models. The first model focuses on Student-Centered and Teacher-Centered beliefs about evaluation while the other centers on five dimensions (what/ who/ when/ why/ how). The validity and reliability of the new instrument was investigated using both exploratory and confirmatory factor analysis study (n=446). Overall results indicate that the two-factor structure is more reasonable than the five-factor one. Further research needs additional items about the latent dimensions “what” ”who” ”when” ”why” “how” for each existing factor based on Student-centered and Teacher-centered approaches

06031 Abstracts Collection -- Organic Computing -- Controlled Emergence

Organic Computing has emerged recently as a challenging vision for future information processing systems, based on the insight that we will soon be surrounded by large collections of autonomous systems equipped with sensors and actuators to be aware of their environment, to communicate freely, and to organize themselves in order to perform the actions and services required. Organic Computing Systems will adapt dynamically to the current conditions of its environment, they will be self-organizing, self-configuring, self-healing, self-protecting, self-explaining, and context-aware. From 15.01.06 to 20.01.06, the Dagstuhl Seminar 06031 ``Organic Computing -- Controlled Emergence\u27\u27 was held in the International Conference and Research Center (IBFI), Schloss Dagstuhl. The seminar was characterized by the very constructive search for common ground between engineering and natural sciences, between informatics on the one hand and biology, neuroscience, and chemistry on the other. The common denominator was the objective to build practically usable self-organizing and emergent systems or their components. An indicator for the practical orientation of the seminar was the large number of OC application systems, envisioned or already under implementation, such as the Internet, robotics, wireless sensor networks, traffic control, computer vision, organic systems on chip, an adaptive and self-organizing room with intelligent sensors or reconfigurable guiding systems for smart office buildings. The application orientation was also apparent by the large number of methods and tools presented during the seminar, which might be used as building blocks for OC systems, such as an evolutionary design methodology, OC architectures, especially several implementations of observer/controller structures, measures and measurement tools for emergence and complexity, assertion-based methods to control self-organization, wrappings, a software methodology to build reflective systems, and components for OC middleware. Organic Computing is clearly oriented towards applications but is augmented at the same time by more theoretical bio-inspired and nature-inspired work, such as chemical computing, theory of complex systems and non-linear dynamics, control mechanisms in insect swarms, homeostatic mechanisms in the brain, a quantitative approach to robustness, abstraction and instantiation as a central metaphor for understanding complex systems. Compared to its beginnings, Organic Computing is coming of age. The OC vision is increasingly padded with meaningful applications and usable tools, but the path towards full OC systems is still complex. There is progress in a more scientific understanding of emergent processes. In the future, we must understand more clearly how to open the configuration space of technical systems for on-line modification. Finally, we must make sure that the human user remains in full control while allowing the systems to optimize