368 research outputs found

    Interventions using digital tools to improve students’ engagement and learning outcomes in higher business education

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    The papers of this thesis are not available in Munin. Paper 1: Bertheussen, B. A.: "Cultivating spreadsheet usage in a finance course through learning and assessment innovations". Available in International Journal of Innovation in Education 2015, 3(1). Paper 2: Bertheussen, B. A., Myrland, Ø.: "Relation between academic performance and students’ engagement in digital learning activities". Available in Journal of Education for Business 2016, 91(3), 1–7. Paper 3: Bertheussen, B. A.: "Er handelshøyskolene innelåst i historiske pedagogiske spor?". Available in Magma 2013, 16(5),40–48. Paper 4: Bertheussen, B. A. "Ruteark eller regneark. Kognitive utfordringer med å løse finansoppgaver på papier og PC". Available in Uniped 2012, 35(3):87–101. Paper 5: Bertheussen, B. A.: "Validating a Digital Assessment Practice". (Manuscript). Paper 6: Bertheussen, B. A. "Power to business professors. Automatic grading of problem-solving tasks". Available in Journal of Accounting Education 2014, 32(1):76–87. Paper 7: Bertheussen, B. A.: "Automatisk formativ feedback kan gi god motivasjon og læring". Available in Uniped 2014, 37(4):59–71. Paper 8: Bertheussen, B. A. "Revitalizing plenary finance lectures". Available in Beta 2013, 27(1):78–92. The purpose of the present study was to develop interventions using digital tools to improve student engagement and learning outcomes. The empirical context was an undergraduate finance course wherein digital learning and assessment interventions were important features of the course design. When designing the interventions, the development activities were underpinned by pedagogical principles based on cognitive and sociocultural learning perspectives. Special emphasis was placed on integrating spreadsheet usage into all learning and assessment activities and constructively aligning course targets, assessment tasks and learning activities with the overall goal to foster an active and engaging learning environment. In addition, rooted in a pragmatic research paradigm, the methodology utilised includes many similarities with interventionist action research, which has gained a foothold in qualitative management accounting research. This interventionist research project includes two main contributions. The first is its impact on practice by designing and developing interventions to solve complex problems in an authentic classroom setting. Consequently, six practical educational interventions are discussed in this dissertation. The second contribution is theory building, which advances our knowledge regarding the characteristics of the interventions and the process of designing and developing them. Consequently, a total of eight refereed scientific articles have been produced during this research and development project. As outlined in this study, the development of the digital formative feedback intervention, is in line with research stating that, in higher education, traditional paper-based feedback is being supplemented with and in some cases replaced by innovative use of ICT. Moreover, software algorithms can effectively provide detailed and helpful individual formative feedback to students regarding their learning processes and outcomes. This study strongly supports the claim that it is problematic to use technology to enhance learning without recognition through assessments. The digital summative assessment intervention reported is regarded as a precondition for establishing a spreadsheet user-culture in the subject, especially as it served as an ‘icebreaker’ for other learning interventions that were integrated into the course design. The intervention processes discussed have been through several iterations and their stepwise development and implementation have emerged through negotiating, compromising and resolving tension between the practitioner researcher, students and institution. The resulting compromises resolved tensions which sometimes resulted from limited physical resources. As the students valued the outcome from engaging in the digital learning and assessment interventions, they had a flexible attitude and deployed their private infrastructure (laptops) within the learning environment. Consequently, a vital part of the institution’s infrastructure was transformed from a fixed asset (number of PCs available in a data lab) to a flexible asset in the theatres. This compromise that was negotiated between the institution, the practitioner researcher and the students was essential for the digital educational interventions to work and progress. The overall theoretical research findings from this study are presented in the form of a tentative framework, which can help bridge the gap between the intervention practice and theory. A central conjecture in the framework is that tool usage that is integrated into interventions can be influential on learning activity and engagement and consequently on students’ learning outcomes. Moreover, the framework supports the notion of ICT as a mediating cultural tool that provides a new type of affordance that can extend the mind and promote an active and engaging learning environment. In particular, integrating a spreadsheet tool in learning of management accounting subjects can offer opportunities for learners to rapidly construct financial models, enable simulations using the completed models and stimulate subject reflections based on the functions of the models and their results. The practical outcome of this study has been emphasised through the development of artefacts that aim to support practitioners intending to integrate spreadsheet usage within their subject teaching and learning. By publishing and sharing the artefacts, the current research project is capable of informing future development and implementation decisions by guiding practitioners in similar pedagogical contexts

    Microbial behavior and hydrogen consumption of Oleidesulfovibrio alaskensis - Implications for subsurface hydrogen storage

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    To reduce global warming an energy transition going from fossil fuel to renewable energy is required and energy storage opportunities to store surplus electricity are needed. Hydrogen gas (H2) is an energy carrier and can be stored in surface tanks or in geological subsurface formations. Underground hydrogen storage (UHS) offers a large storage capacity suitable for long-term storage. However, high abundance of subsurface microbes using H2 in their metabolism has undesirable side effects for UHS. Microbes may cause H2 loss, H2S formation, and clogging and microbial behavior and H2 loss mechanisms need to be studied before implementing UHS technology. This study focuses on how the sulfate-reducing bacteria (SRB) Oleidesulfovibrio alaskensis consumes H2. Laboratory experiments have been performed to increase understanding of how this strain will act in the context of UHS. Suitable storage gas mixtures, the impact of pressure, increasing surface area, and pH were studied to improve the knowledge of SRBs impact on H2 consumption in the subsurface. Also, a micromodel experiment was performed to investigate the H2 consumption in porous media. Generally, the results showed that Oleidesulfovibrio alaskensis completely consumed H2 where the consumption rate was dependent on the growth conditions. More optimal growth conditions increased the consumption rate. A rapid pH increase, above the maximum growth ph of 9, was observed for this strain giving the microbes less optimal growth conditions. Nevertheless, other factors than pH seemed to be more crucial for the H2 consumption rate for this strain. Investigation of pressure impact showed no significant differences in the H2 consumption rate, assumingly due to the low pressures used for these experiments. Similar H2 consumption rates per cm2 were observed when testing larger gas-liquid contact areas, indicating that larger surface areas are not consuming more H2 per cm2 . Movements in the aqueous phase seemed to increase the solubility of H2 causing higher H2 consumption rates compared to static conditions. In the micromodel experiment, the H2 consumption stopped before all the H2 were consumed. The stop in H2 consumption may be due to the low amount of microbial cells or factors limiting microbial movement like physical hindrances of the pore structure or produced bioproducts inhibiting microbial growth. pH may also affect the consumption in the micromodel but need further investigations. Obtained results indicate microbial activity in the subsurface as a challenge for UHS. However, research on other SRBs is needed to improve the understanding of how microbes are consuming H2. Also, core-scale and field-scale experiments are needed to investigate how the microbes are acting under reservoir conditions and in the presence of other chemicals available in the subsurface environment.Masteroppgave i energiENERGI399I5MAMN-ENE

    Perspectives on Rent Generation and Rent Appropriation in Fisheries

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    The article debates the origin of rent in natural-resource based industries (NRBIs) such as fisheries, and how the rent generated can be appro­priated. The Norwegian fish harvest­ing industry is used to illustrate the arguments. It is argued that the industry-specific institu­tional framework of the fish harvesting industry positively affects the compe­titive forces of the industry, and thereby its economic performance. Fishery management institu­tions create high barriers to entry for outside firms, and they dampen internal rivalry between incumbent firms. As a result, the opportunity to earn what this paper labels institutional rent arises. The article further argues that nature itself and how it is managed through, for example, harvesting rules, enables an NRBI to earn resource rent if the players get free or cheap access to the input factor, in this case fish. Finally, the article argues that it is stakeholders other than the harvesting companies that control both the institutional and resource rents, that is, the owners of the natural resource and the authorities who manage it as well as the industry-specific institu­tional framework. Nevertheless, neither the owners nor the authorities benefit from the industry-specific rent generated. The rent is appropriated by the capital owners and the crew onboard the boats in the form of above-normal profits and above-normal wages. Whether or not such a skewed rent distribution is considered fair and sustainable is a political issue

    How to buy time following a flooding incident : intelligent quantification of emergency response measures

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    Increasing vessel size and complexity creates high uncertainty in flooding situations, and it is challenging for the crew to obtain a complete overview and make fully informed decisions. Time is of the essence, and to optimise decision making and ensure decisions are made on time, we propose adopting the concept of Dynamic Barrier Management through increased use of sensors and analytics. Focus will be placed on emergency responses as their impact on safety has not been quantified in terms of risk reduction to the same extent as for passive design barriers. Based on the idea of increased use of advanced analytics and sensors, particularly flooding sensors, this paper aims to present current research ideas and planned development of a method in which active mitigation measures such as emergency response actions can be quantified in terms of effective risk reduction based on real-time measurements and simulations during an accident, i.e. intelligent quantification of emergency response measures

    Audit Data Analytics in Norway: A Qualitative Study of Audit Practices

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    This thesis explores the use and application of audit data analytics (ADA) in contemporary audit engagements. Our findings are derived from qualitative research methods based on semi-structured interviews with a small number of participant auditors from the Big 4 audit firms in Norway. We highlight discussions and findings from previous research related to general data analytics and its use for audit purposes, as well as taking a brief look at regulatory issues and auditor competencies including educational issues. The results from the interviews conducted and the discussions we had show that in general, ADA tools are used regularly by Big 4 audit firms. These talks indicated that there are important factors that go into the decisions regarding the use of ADA, such as size of the client and how well integrated the firms’ digital systems are for financial reporting purposes. We find that ADA tools are used in several phases of the audit process, with the broadest use in the planning and risk assessment phases. In these phases, the ADA tools are used to create a set of expectation values based on the audits of previous years or in comparison to other client firms in the same industry. The use of ADA in these situations is exploratory in nature. When ADA tools are used to supplement audit evidence gathered through substantive testing or as part of the review phase towards the end of the audit, the use of ADA will then be confirmatory in nature to match the expected values made earlier in the audit. Potential outliers are then selected for further testing and more detailed examination.This thesis explores the use and application of audit data analytics (ADA) in contemporary audit engagements. Our findings are derived from qualitative research methods based on semi-structured interviews with a small number of participant auditors from the Big 4 audit firms in Norway. We highlight discussions and findings from previous research related to general data analytics and its use for audit purposes, as well as taking a brief look at regulatory issues and auditor competencies including educational issues. The results from the interviews conducted and the discussions we had show that in general, ADA tools are used regularly by Big 4 audit firms. These talks indicated that there are important factors that go into the decisions regarding the use of ADA, such as size of the client and how well integrated the firms’ digital systems are for financial reporting purposes. We find that ADA tools are used in several phases of the audit process, with the broadest use in the planning and risk assessment phases. In these phases, the ADA tools are used to create a set of expectation values based on the audits of previous years or in comparison to other client firms in the same industry. The use of ADA in these situations is exploratory in nature. When ADA tools are used to supplement audit evidence gathered through substantive testing or as part of the review phase towards the end of the audit, the use of ADA will then be confirmatory in nature to match the expected values made earlier in the audit. Potential outliers are then selected for further testing and more detailed examination

    Sources of superprofit in a well-regulated fishery

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    Source at https://doi.org/10.1016/j.marpol.2019.103551. This study is motivated by the ongoing debate on resource rent taxation in Norwegian fisheries. Drawing on strategy literature, this paper argues that resource rent is just one of several conceivable sources of above-normal profit (superprofit) for a firm in a natural resource-based industry. The financial statements of almost the whole population of the Norwegian purse seine fleet were analyzed (61 firms owning 65 vessels) for a 5-year period and the level of superprofit for each company was calculated. The findings show that the average firm made modest superprofit in 4 out of 5 years. One reason is that the firms have received a large portion of their quota portfolios gratis. Another reason is that the competition arena is favorably protected through institutionalized barriers to entry. Moreover, the study reveals large profitability variations among seemingly similar firms. Different sources of superprofit were therefore investigated. It was found that the most profitable firms were the most risk adverse. They invested in neither large quota shares nor large catch capacities; as a result, their balance sheets were not debt loaded. The paper concludes by discussing policy implications and limitations of the findings

    Appropriation of economic values in a rights-based fishery

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    This study integrates resource-based and stakeholder theories to explore how values are generated and appropriated in a rights-based fishery. We argue that in the fish harvesting industry, a firm’s ability to create values is critically dependent on stakeholders outside the firm’s boundaries, such as society in general (the principal owner of the natural resource) and the fisheries management of the government. The latter protects the resource from being overfished, and it decides who will get the rights to fish. The empirical context is the seagoing Norwegian purse seine fleet, which has gradually created significant values relative to revenues through the 32- year study period (1985–2016). Specifically, the value appropriation between key stakeholders under a stepwise, more liberalized individual transferable quota system is described and analyzed. The findings show that the vessel owners’ share of added values increased gradually from approximately 7% in 1985 to 45% in 2016. Conversely, the labor share dropped from 75% to 42% during the study period. The society’s share of the values added (corporate taxes) increased from − 5% (net subsidies) to +9% (net tax income). The present study concludes by discussing the findings and their policy implications

    Adaptive Beamforming Using the Recursive Least Squares Algorithm on an FPGA

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    This thesis describes the design and implementation of a five-channel beamformer using a Space-Time Adaptive Processing (STAP) filter with Recursive Least Squares (RLS) as the adaptive algorithm. The objective of the algorithm is to compute of a set of filter weights for a STAP filter, such that the channels are filtered and combined into a signal with minimized power. Two test signal sets containing a high-powered jammer signal and a noise floor are used for performance evaluation. Three goals are set for this thesis; comparison of RLS to Sample Matrix Inversion (SMI) algorithm when used in a beamformer, comparison of various architectures which implement RLS, and the implementation and test of one of the architectures for a Xilinx Virtex 6 XC6VLX240T-1 Field-Programmable Gate Array (FPGA) Simulations comparing RLS to SMI show that a beamformer using RLS performs the same as a beamformer using SMI for 3-5 antennas (channels) and 1-4 temporal taps in the STAP filter. Litterature review shows that conventional RLS is unsuitable for FPGA implementation due to numerical instability. Comparison of IQRD-RLS, FQRD-RLS and MCFQRD-RLS architectures which are claimed to be stable RLS variants, shows that IQRD-RLS is the least computationally expensive of the algorithms. IQRD-RLS is implemented using Givens rotations in a systolic array architecture. Floating point, fixed point and CORDIC-based Givens rotation algorithms are compared with regard to speed and area, and floating point is chosen. Hardware simulations reveal that the filter weights returned by IQRD-RLS exhibit a drift, and is not stable in finite-precision arithmetic. The main cause is accumulated quantization error from the forgetting factor and its inverse (λ^(+-1/2)). The IQRD-RLS systolic array is reduced to a (stable) QRD-RLS systolic array, approximately halving the number of systolic array nodes. Filter weights are not computed directly by QRD-RLS, and are instead recovered from the QRD-RLS least squares filtering error output by the method of weight flushing. Results show that the QRD-RLS systolic array using 14 mantissa bits is sufficient as it performs equivalently to conventional RLS using double precision (53 mantissa bits). If only 11 mantissa bits are used, the output power increases by 3.3 dB. The final design can operate at sample rates from 19.4 MHz to 24.6 MHz, for a mantissa precision range of 14 to 11 bits. At this rate, the QRD-RLS systolic array can converge and output filter weights in 5.3 µs, significantly faster than the target of 100 µs. It is found that the current design has fully utilized its speed potential/limit due to the recursive nature of the algorithm. Processing of signals at the desired rate of 125 MHz would require changes to the algorithm itself. The implementation size is such that a 5-channel QRD-RLS array with one tap can fit on the FPGA. Channel-interleaving is proposed as a method to reduce system size, at the expense of slower operation. All hardware is designed, simulated and tested using Simulink together with Xilinx System Generator and its co-simulation and hardware-in-the-loop features

    Positiv segregering? - Elevers fortellinger om skolehverdagen i spesialpedagogisk base på videregående skole

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    «Positiv segregering?» er en kvalitativ studie om elevers beskrivelser av deres hverdag i spesialpedagogiske baser. Formålet med studien er å undersøke elevers subjektive meninger om skolehverdagen i en organiseringsform som av mange er sett på som lite inkluderende. For å undersøke dette ble problemstillingen og forskerspørsmål formulert slik: «Hvordan beskriver elever i videregående skole sin skolehverdag i spesialpedagogiske baser?» FS1: Hvordan beskriver de sin opplevelse av inkludering? FS2: Hvordan beskriver de faglig tilhørighet? FS3: Hvordan beskriver de sin sosiale tilhørighet? Denne studien bygger på en hermeneutisk forståelsesmåte. Med utgangspunkt i problemstillingen velges kvalitativt metode og case–design som framgangsmåte. Det ble vurdert som hensiktsmessig med et flercasedesign. Semistrukturert intervju er valgt som datainnsamlingsmetode. Utvalget er tre elever i alderen 16-19 år fra forskjellige deler av Norge. Studien viser oss forskjellige historier om en skolehverdag i spesialpedagogisk base. Den viser oss potensielle negative sider ved organiseringsformen, men det viser oss også eksempler på hva som er viktig for at det skal fungere. Studien viser blant annet viktigheten av vennskap, lærerens rolle, viktigheten av faglig mestring og hvilken konsekvens deltakelse utenfor klassen med de jevnaldrende faktisk har, på godt og vondt. Kunnskapen som kommer fram i denne studien viser at spesialpedagogiske baser er et tilbud som må bestå for at vi skal kunne gi alle elever mulighet for å være inkludert. Istedenfor å søke å fjerne tilbudet, må vi søke å styrke det
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