Dissertations / Theses on the topic 'GRI standards'

Purpose: The purpose of the study is to examine whether the prioritization of subject-specific disclosures in Swedish companies' sustainability reports, which report in accordance with GRI Standards, is in line with previous research where GRI standards have been investigated. Theory: The theoretical frame of reference for the study is formed around legitimacy theory, stakeholder theory and institutional theory. Sustainability reporting is a part of the legitimacy-creating activities that are relevant to the explicit as well as implicit demands on companies in society, and companies in similar industries may tend to imitate or resembleeach other by isomorphism. Method: A quantitative research method is used and together with a content analysis meansto study how sector affiliation affects the prioritization of subject-specific disclosures. The priority measurements used in the study are the topic areas Economy, Environment and Social, which are measured through companies’ materiality analysis and GRI-index. The final sample for the study consists of all companies that reported sustainability in accordance with GRI Standards in 2019 in Sweden after sample-loss, which resulted in a total of 72 companiesand 20 sectors. Collection of empirical data has been produced using the GRI Sustainability Disclosure Database. Conclusion: The empirical results indicate a connection between sector affiliation and companies' choice of subject-specific disclosures in Sweden, where at least one of three disclosures must be prioritized for the sustainability report to be prepared in accordance with GRI Standards. The GRI Standards GRI-index and materiality analysis clarify which subjectarea is prioritized. The study shows that the sector division Financial services prioritizes economic sustainability, Transport, communication and services prioritizes social sustainability and the remaining sector divisions prioritize environmental sustainability. The results are largely in line with previous research that examined GRI standards, where similar results regarding this connection have been demonstrated.
Syfte: Studiens syfte är att undersöka huruvida prioriteringen av ämnesspecifika upplysningar i svenska företags hållbarhetsrapporter, som rapporterar i enlighet med GRI Standards, är i fas med tidigare forskning där GRI-standarder undersökts. Teori: Den teoretiska referensramen för studien formas kring legitimitetsteorin, intressentteorin och institutionell teori. Hållbarhetsrapportering är en del av de legitimitetsskapande aktiviteter som är relevanta för de explicita såväl som implicita kraven som finns på företag i samhället, samt att företag inom likartade sektorer kan tendera att härma eller likna varandra genom olika typer av isomorfism.  Metod: En kvantitativ forskningsmetod används för att med en innehållsanalys undersöka hur sektortillhörighet påverkar prioritering av ämnesspecifika upplysningar i företags hållbarhetsrapporter. För att mäta prioritering i denna studie används ämnesområdena Ekonomi, Miljö, och Social, vilka kvantifieras genom företagens väsentlighetsanalys samt GRI-index. Det slutliga urvalet för studien utgörs av alla företag som hållbarhetsrapporterade i enlighet med GRI Standards år 2019 i Sverige efter bortfall, vilket resulterade i totalt 72 företag och 20 sektorer. Insamling av empiri är framtaget med hjälp av databasen GRI Sustainability Disclosure Database.  Slutsats: Det empiriska resultatet tyder på ett samband mellan sektortillhörighet och företagens val av ämnesspecifika upplysningar i Sverige, där minst en av tre upplysningar måste prioriteras för att hållbarhetsrapporten ska vara upprättad i enlighet med GRI Standards. Genom GRI Standards GRI-index och väsentlighetsanalys tydliggörs vilket ämnesområde som prioriteras. Studien visar att sektorindelningen Finansiella tjänster prioriterar ekonomisk hållbarhet, Transport, kommunikation och tjänster prioriterar social hållbarhet och resterande sektorindelningar prioriterar miljömässig hållbarhet. Resultatet är till större del i fas med tidigare forskning som undersökt GRI-standarder, där liknande resultat gällande detta samband påvisats.

This Master´s Thesis is focused on reporting of Corporate Social Responsibility (CSR reporting). The purpose of this thesis is to create CSR report for company Siemens Czech Republic for the year 2014. Theoretical part is dedicated to introduce the concept of Corporate Social Responsibility and Stakeholder concept. The next part is focused on relation between CSR concept and CSR reporting, its benefits and trends. The last theoretical part introduces applicable standards regarding CSR reporting, the attention is put on company GRI and its reporting framework. Practical part deals with Siemens Czech Republic, there is described process of reporting with disclosed CSR report for this chosen company. The version G3.0 of GRI standard was used for create this report.

Syfte: Syftet med denna studie var att jämföra redovisningsstandarderna IFRS och GRI samt granska och analysera i vilken utsträckning de är principbaserade. Studien syftade även till att undersöka i vilken utsträckning standarderna är regelbaserade.   Metod: Denna studie utgår från en hermeneutiks vetenskapstradition med en deduktiv ansats och en kvalitativ metod. Studiens empiriska material har hämtats från redovisningsstandarderna IFRS och GRI. Det insamlade materialet jämfördes mot tidigare forskning och teorier samt presenterades under kapitlet ”Resultat och analys”. Det insamlade materialet analyserades även, med hjälp av en komparativ innehållsanalys och en kodningsmanual, för att avgöra i vilken utsträckning standarderna är princip- och regelbaserade.   Resultat och slutsats: Studiens resultat visar att alla standarder innehåller både principer och regler. De finansiella redovisningsstandarderna tenderar att i större utsträckning vara regelbaserade och hållbarhetsredovisningsstandarderna tenderar att i större uträckning vara principbaserade. Studiens slutsats lyder således att det inte går att kategorisera standarderna som antingen princip- eller regelbaserade. Båda standarderna befinner sig i en gråskala, där de i viss utsträckning, är både principbaserade och regelbaserade.   Uppsatsens bidrag: Det teoretiska bidraget ger ytterligare belägg för att debatten huruvida standarderna kan anses vara princip- eller regelbaserade inte längre bör fortgå som tidigare. Det praktiska bidraget ger företag och standardanvändare en bättre förståelse för att standarderna inte är antingen princip- eller regelbaserade. Vilket skapar en medvetenhet i hur de bör tillämpa standarderna beroende på om de tenderar att vara mer eller mindre princip- eller regelbaserade.   Förslag till fortsatt forskning: Ett förslag till fortsatt forskning inom detta ämnesområde är att tillämpa denna studies tillvägagångssätt och forskningsfrågor på andra standarder, både inom IFRS och GRI men även inom andra normgivningsorgan.
Aim: The aim of this study was to compare the IFRS and GRI accounting standards as well as review and analyze to what extent they are principles-based. The study also aims to examine to what extent the standards are rules-based. Method:This study is based on a hermeneutic science tradition with a deductive approach and aqualitative method. The study's empirical data are collected from the IFRS and GRI accounting standards. The collected material was compared to previous research and theories and presented in the chapter “Results and analysis” The empirical data were also analyzed, using a comparative content analysis and coding manual, to determine to which extent the standards are principles-based and rules-based. Results and Conclusion: Our results show that all standards contain both principles and rules. The financial accounting standards tend to be rules-basedin greater occurrence, whereas sustainability reporting standards tend to be principles-based, in greater occurrence.The study therefore concludes that it isnot possible to categorize the standards as either principles or rules. Both standards are in a gray scale, where they, to some extent ,both are principles- and rules-based. Contributions of the thesis: The theoretical contribution provides further evidence that the debate whether the standards can be considered principles- or rules-based no longer should be continued as before. The practical contribution gives companies and standards users a greater understanding regarding that standards are not either principles- or rules-based. That creates an awareness of how they should apply the standards depending on if they tend to be more or less principles- or rules-based. Suggestions for further research: A proposal for further research in this subject is to apply this study’s approach and research questions on other standards, both in IFRS and GRI but also in other standards organizations.

I en hållbarhetsredovisning redovisar en organisation information om sin påverkan inom ekonomisk, miljömässig och social hållbar utveckling. Några av de inledande stegen i en redovisningsprocess är att identifiera organisationens hållbarhetsfrågor, och att bestämma frågornas prioriteringsordning för att på så sätt kunna bestämma ett väsentligt innehåll till redovisningen. De här stegen av redovisningsprocessen har varit i fokus under arbetet. En identifiering och prioritering av konsultbolaget Sweco Environments hållbarhetsfrågor har gjorts, i det övergripande syftet att lägga en grund för fortsatt arbete med hållbarhetsredovisning på Sweco och i liknande verksamheter. Mål med arbetet har varit att identifiera hållbarhetsfrågorna genom intressentdialog, och att prioritera frågorna för att kunna ge förslag till innehåll i en redovisning för bolaget. Den använda metoden för identifiering och prioritering har också utvärderats och diskuteras, bland annat genom att olika metoder jämförts. Som underlag vid val av metod och källa till mycket information användes GRI Standarder för hållbarhetsredovisning, som därmed också studerades. Det har diskuterats huruvida de här standarderna helt täcker den lag om hållbarhetsredovisning som gäller från den 1 december 2016. En slutsats är att de stämmer så väl överens att ett användande kan rekommenderas, även om standarderna inte skulle bedömas uppfylla lagkraven helt. Att redovisa enligt standarderna bedöms också vara fördelaktigt med tanke på både författare och läsare av en redovisning. Under arbetet har standarderna över lag fungerat bra som hjälpmedel, och de rekommenderas att användas av Sweco och liknande verksamheter. Intressentdialogen genomfördes genom att nio personer ur nio olika intressentgrupper intervjuades. En workshop med anställda hölls också på kontoret i Stockholm. Av de hållbarhetsfrågor som identifierades handlar de fem högst prioriterade om jämställdhet, klimat, resor, medarbetares psykiska hälsa och avfallshantering. Frågorna kan anses relevanta för hela Sweco och även konsultföretag i allmänhet, och de rekommenderas därför att diskuteras som innehåll i en kommande redovisning för Sweco. En slutsats av arbetet är att intressentdialogen passar mycket bra vid identifiering och prioritering av hållbarhetsfrågor och då en hållbarhetsredovisning ska skrivas. Den kan inte bara ge innehåll åt utan även förankra kunskap om redovisningen, både i och utanför organisationen. Intressentdialogen bör dock kompletteras med andra metoder för en mer fullständig väsentlighetsanalys. Slutligen bör hållbarhetsredovisningen knytas ordentligt till verksamhetens befintliga hållbarhetsarbete, strategi och mål, både för att få ett trovärdigt innehåll och för att kunna fungera som ett verktyg för hållbar utveckling.
In a sustainability report, an organization is informing about its economic, environmental and social impact on sustainable development. Initial steps of the reporting process are to identify topics of sustainability that are relevant for the organization in question, and to prioritize them so that a relevant content can be decided for the report. These two steps in the reporting process have been in focus during the study. The sustainability topics of the consulting company Sweco Environment have been identified and prioritized, for the overall aim of providing a basis for a continued work with sustainability reporting at the parent company Sweco and in similar organizations. The objectives were to identify topics by holding a stakeholder dialogue, and to prioritize the topics to be able to suggest content for a report of the company. The used method for identification and prioritization has also been evaluated and discussed, by comparing different methods to each other for example. The GRI Standards for sustainability reporting were extensively used, when methods were chosen and for searching information in general. Therefore, the standards were also thoroughly studied. It is discussed whether the law of sustainability reporting, which is effective from 1 December 2016, can be fully followed by using the GRI Standards. A conclusion is that they correspond to such an extent that using the standards would be favorable, even if they would not correspond entirely. Also, to report in accordance with the standards is assessed to be favorable considering the writers as well as readers of a report. The standards have worked well as a tool during the thesis work and are recommended to use for sustainability reporting by Sweco and similar enterprises. In the stakeholder dialogue, one person from each of the nine stakeholder groups head/management, sustainability coordinator, junior consultant, senior consultant, supplier, competitor, customer, none governmental organization and academy/university was interviewed. Also, a workshop was held at the office in Stockholm. Among the identified sustainability topics, the five most material were found to be equality, climate, travelling, mental health of employees and waste management. A conclusion is that the topics are relevant for Sweco and for consulting companies in general, why they could be discussed for a future sustainability report of Sweco. A conclusion from the work is that the stakeholder dialogue is a highly suitable method for identifying and prioritizing topics when writing a sustainability report. Apart from defining the report content it can be used for establishing a knowledge base about the reporting process inside and outside of the organization. However, the method should be complemented with others for a more complete materiality analysis. The semi-structured interview method that was used is also suitable in the context. Finally, the sustainability report has to be properly linked to ongoing sustainability work, strategies and goals of the organization in order to be reliable and have the possibility to work as a tool for a sustainable development.

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
This work project consists of a sustainability report proposal for NovaSBE, consolidating its strategic goals of preparing students for sustainable development challenges of today’s organizations and communication towards stakeholders. This proposal arouses from the partnership with the Consultancy firm for Sustainable Development Sair da Casca. The first assignment given by the company consisted of building a sustainability observatorium that included the top 25 Portuguese companies’ sustainability practices. However, during the process, the company realized such a benchmarking tool already existed so that it did not make sense to develop it. It was then that from the alignment of interests between the company and the Field Lab purpose emerged the idea of a sustainability report for the school. To conduct a Sustainability Report Proposal for NovaSBE, the previous experience of collecting data on the top 25 companies’ sustainability practices allowed for a deeper knowledge on sustainability reporting.The Global Reporting Initiative sustainability reporting standards were chosen to carry this project out considering that its wider acceptance applies for NovaSBE’s internationalization ambitions. Nonetheless, the standard framework was adjusted to NovaSBE’s specificities in what sustainability is concerned. Overall, the results from this report’s proposal show that although NovaSBE has already taken several sustainability related measures they lack on strategic orientation and coordination, so that their full potential is not being achieved. Taking into consideration the conclusions, several recommendations for future sustainability reports are presented.

This study aims to establish an understanding of corporate sustainability and how companies communicate their sustainability. It also evaluates how sustainability reporting is addressed by various corporate companies by using GRI reporting guidelines and ISO standards, and also how these standards and guidelines are helping the companies to achieve Sustainable Development Goals. A literature review was conducted to understand the various approaches to developing a sustainability report. A theoretical relationship matrix was carried out to establish the relationship of ISO standard (clauses are the section in ISO standard which defines the action or requirements to be carried out, ISO in this research is used to represent the various important areas in a company) with the GRI guidelines (disclosure, are the section used to report contextual information about an organization and its sustainability reporting practices), and a list of the number of SDGs which each GRI disclosure and ISO standard achieves was developed. Four industrial sectors were selected and one company in each sector was used as a case study. The SDG impact assessment web-based tool was used to represent the information provided by the companies in their sustainability report/annual report. From the case studies, it was understood that, out of 4 companies, two companies employed GRI reporting guidelines i.e 2 companies used twin approaches for reporting their sustainability and 2 companies used inside-out reporting approaches. Whereas all the companies had ISO 14001:2015 certification, 3 out of 4 companies had ISO 9001:2015 certification and 2 out of 4 had companies ISO 45001:2018 certified. With this, we can understand a broad picture of corporate sustainability, and in-depth sustainability analysis of one industrial sector from the companies point of view has to be carried out in future.

I dag ställs allt större krav på företags hållbarhetsarbete och det är inte längre frågan om ett företag ska hållbarhetsredovisa, utan snarare vad och hur. Det finns flera verktyg för att utarbeta en hållbarhetsredovisning, där Global Reporting Initative (GRI) Standards är den mest använda metoden. GRI Standards tillhandahåller riktlinjer för hur en hållbarhetsredovisning kan utformas, som då kan öka i trovärdighet och legitimitet. Vidare är en intressentanalys en kartläggning av företagets intressenter och kan ge svar på vad som bör göras för att vara attraktiv både på marknaden och som arbetsgivare i ett längre perspektiv. En intressentanalys bör alltid ligga till grund för en hållbarhetsredovisning.  Den här studien syftar till att identifiera vilka indikatorer i GRI Standards som är väsentliga för ett medelstort företag i skobranschen. Med en befintlig intressentanalys från ett medelstort företag i skobranschen, intervju med hållbarhetschefen på det aktuellt företaget samt GRI Standards resulterade studien i en förteckning över vilka GRI-indikatorer som är väsentliga för företaget att ha med i en hållbarhetsredovisning. GRI Standards enligt Core option ställer krav på vilka upplysningar som ska finnas i en hållbarhetsredovisning. Upplysningarna, indikatorerna, finns listade i standarden, men ska filtreras så att bara väsentliga aspekter i den redovisade verksamheten belyses. Därför måste väsentlighetsanalysen göras innan man kan avgöra om en redovisning når upp till standarden. Upplysningarna i Paul Brunngård AB:s senaste hållbarhetsredovisning jämfördes med förteckningen över väsentliga indikatorer som togs fram i denna studie. Jämförelsen visar att företaget är på god väg att nå upp till en hållbarhetsredovisning i enlighet med GRI Standards Core option.

The Master´s Thesis is focused on reporting of Corporate Social Responsibility. The purpose of this thesis is create CSR report for company PATRIA Kobylí, a.s. Theoretical part is dedicated to formation, development and current forms CSR, including advantages and disadvantages CSR. Besides three pillars are mentioned, which are basis for the concept CSR. A part of thesis is focused on CSR reporting, its benefits and trends. Further, applicable standards this concept are introduced. The attention is put on GRI standard and reporting frame G4. Content of practical part are analysis and evaluation current activities in company PATRIA Kobylí, a.s. and create CSR report for this company. The latest version GRI standard G4 was used for create this report.

The Master's thesis deals with the analysis of performance requirements of the standard GRI (Global Reporting Initiative) in selected companies. Standard GRI is considered as an internationally recognized tool for creating reports on corporate social responsibility (CSR). The theoretical part is initially focused on the characteristics of the concept of corporate social responsibility and the included areas, afterwards it describes variety of options how to assess CSR activities. The largest space is devoted to the GRI standard and its most current version of guidelines for reporting G3.1. These guidelines are the background for analysis and evaluation of CSR reports. The result of the analysis is to find shortages and to summarize important steps which should be a guide for companies how to approach to the reporting in better and more efficient way.

Syfte: Mycket av innehållet i hållbarhetsrapporter kan ses som marknadsföring från företagen som skriver om vilka ambitioner de har för sitt hållbarhetsarbete, men mindre om deras faktiska miljömässiga påverkan. Vi har därför försökt definiera en hållbarhetsrapports kvalitet och sedan studerat vilka faktorer som ligger bakom denna. Faktorer vi intresserat för oss är branschtillhörighet och styrelsesammansättning i form av andel kvinnor i styrelsen.  Studiens syfte: Vi ämnar studera vilka faktorer som påverkar kvaliteten i svenska företags hållbarhetsredovisningar.  Metod: Studien är utformad efter kvantitativ forskningsmetodik. Urvalet består av svenska börsnoterade företag. För att utröna om samband finns mellan kvaliteten på hållbarhetsrapporterna och våra valda faktorer har studien använt sig av binära logistiska regressionsmodeller. Data har samlats in via databasen Retriever samt genom företagens hållbarhetsrapporter och årsredovisningar.  Resultat & slutsats: Studien visar negativa samband mellan kvalité på hållbarhetsrapporter och branschtillhörighet i branscherna sjukvård och industri. Studiens resultat går delvis emot tidigare forskning då den inte finner signifikant positivt samband mellan branschtillhörighet i bransch med hög social och miljömässig påverkan och kvalité på hållbarhetsredovisning. Studien fann inget samband mellan andelelen kvinnor i styrelsen och kvalité på hållbarhetsredovisning.  Examensarbetets bidrag: Studien presenterar ett nytt sätt att operationalisera begreppet kvalitet på hållbarhetsredovisningar. Förslag till fortsatt forskning: Resultatet visade att en låg andel företag lät sina rapporter bli granskade, vilket för att fortsatt forskning som vill studera variansen inom denna variabel bör innehålla ett större urval.  Nyckelord: Hållbarhetsredovisning, GRI, extern granskning, branschtillhörighet, styrelsesammansättning

As digital data-collection has increased in scale and number, it becomes an important type of resource serving a wide community of researchers. Cross-institutional data-sharing and collaboration introduce a suitable approach to facilitate those research institutions that are suffering the lack of data and related IT infrastructures. Grid computing has become a widely adopted approach to enable cross-institutional resource-sharing and collaboration. It integrates a distributed and heterogeneous collection of locally managed users and resources. This project proposes a distributed data warehouse system, which uses Grid technology to enable data-access and integration, and collaborative operations across multi-distributed institutions in the context of HV/AIDS research. This study is based on wider research into OGSA-based Grid services architecture, comprising a data-analysis system which utilizes a data warehouse, data marts, and near-line operational database that are hosted by distributed institutions. Within this framework, specific patterns for collaboration, interoperability, resource virtualization and security are included. The heterogeneous and dynamic nature of the Grid environment introduces a number of security challenges. This study also concerns a set of particular security aspects, including PKI-based authentication, single sign-on, dynamic delegation, and attribute-based authorization. These mechanisms, as supported by the Globus Toolkit’s Grid Security Infrastructure, are used to enable interoperability and establish trust relationship between various security mechanisms and policies within different institutions; manage credentials; and ensure secure interactions.

The thesis deals with the design of wireless communication system using Wireless M- Bus, which works in the 169 MHz band. This system is designed to collect data from meters that are not equipped with a radio and have pulse outputs. The thesis describes the Wireless M-Bus standard and the current components of the communication system used by ModemTec. It also describes the selection and design of a suitable hardware implementing the receiver and transmitter modules and the firmware design for these modules. The thesis deals with the parameterization of the transmitter module in order to specify the parameters of the transmitted measured quantity.

Includes abstract.
Includes bibliographical references.
This dissertation proposes the use of different transmission technology options as demonstrated elsewhere and quality decision making to minimize constraints faced by transmission grid expansion. In contrast to traditional planning that assesses alternative planning solutions by finding a solution with least cost, the proposed methodology considers all conflicting and multiple objectives faced by grid expansion by the use of a multi criteria decision making (MCDM) model. The method further acknowledges uncertainties that are usually ignored. The planning and decision making approach developed in the dissertation is tested with a practical example, by comparison with the literature and in discussions with Ugandan transmission planners. The results consistently indicated that the approach developed would have advantages and improve transmission planning.

Electric grid as we now it has been without significant change for a long time. Along with the human population grows demand for electricity, which leads to need to create more energy. Bigger interest is in ecology and use of renewable sources, although these do not have constant output which often stresses the grid. These problems are to be solved by smart grids. Smart grids are capable of adjusting energy generation to immediate demand including renewable sources to compensate energy fluctuations in grid. They provide demand response and other applications interesting for end users. Smart grids are combination of achievements in energy, informatics and communication technology. Communication, which is key part of smart grids, has to met certain requirements and can be executed by various technologies. There are described various communication technologies and a design concept of data communication in this paper.

Diskussionerna om ”granskning” av miljö- och hållbarhetsredovisningar har i Sverige funnits sedan mitten av 1990-talet. Specialistrevisorn Lars-Olle Larsson menar att efterfrågan ökar angående bestyrkta hållbarhetsredovisningar. Detta på grund av de ökade kraven från organisationer som Global Reporting Initiative (GRI), Förenta Nationerna (FN) och Amnesty International. Med andra ord har uppmärksamheten riktas mot såväl företagens samhällsansvar som den enskilda revisorn och revisorsprofessionen. Det finns en pågående forskningsdebatt som grundar sig på struktur kontra bedömning i revisionsprocessen. Vi har valt att använda denna debatt som utgångspunkt i vår uppsats. Eftersom standarder och riktlinjer är en del av en strukturerad arbetsprocess har vi valt att se närmare på vilken påverkan dessa har på revisorns subjektiva bedömningar. Vårt huvudsyfte är att skapa förståelse för hur revisorer uppfattar att deras bedömningar på olika sätt kan påverkas av de olika regler, riktlinjer och standarder som de följer i deras arbete med granskning av hållbarhetsredovisningar. Vi har valt att tillämpa en kvalitativ forskningsstrategi för att få en djupare förståelse av forskningsämnet. Fokus i arbetet kommer att ligga på revisorns subjektiva bedömningar, då subjektivitet är svårt att kvantifiera lämpar sig en kvalitativ ansats bättre för vårt ändamål. Som datainsamlingsmetod har vi valt att göra intervjuer med respondenter som specialiserat sig inom området hållbarhetsredovisning.  Eftersom våra respondenter har sitt säte i Stockholm fanns ingen möjlighet att utföra personliga "face-to-face" intervjuer, därför har vi utfört telefonintervjuer. Det empiriska materialet tyder på att även om våra respondenter söker en hög grad av struktur i deras arbete med hållbarhetsredovisning så är det för att uppnå en känsla av komfort och inte för att utesluta de egna subjektiva bedömningarna. Struktur underlättar helt klart granskningsarbetet och förbättrar kvaliteten på hållbarhetsredovisningen men det går inte att bortse från att de subjektiva bedömningarna ligger till grund för revisorers arbete.
In Sweden, discussions concerning "audit" of environmental and sustainability reports have existed since the mid-1990s. Specialist Auditor Lars-Olle Larsson believes that demand for certified sustainability reports will increase as the demands of organizations such as Global Reporting Initiative (GRI), United Nations (UN), and Amnesty International intensify. In other words, attention has been directed at both the social responsibility of the corporations as well as the individual auditor and the auditor profession. There is a current research debate based on structure and judgement. This debate will be the starting point of our paper. As standards and guidelines are part of a structured work process, we have chosen to look closely at their influence on the auditor's subjective judgement. Our main objective is to create an understanding of how auditors perceive that their judgements can be affected in a variety of ways by regulations, guidelines, and standards used in auditing sustainability reports. To gain a deeper understanding of the research topic, we have chosen to apply a qualitative research approach. Our focus will be the auditor's subjective judgements, and as subjectivity is difficult to quantify, a qualitative approach better suits our purpose. Our method of collecting data will be by conducting phone interviews with respondents based in Stockholm who specialize in sustainability. The empirical material suggests that even if our respondents aim for a high degree of structure in their work with sustainability reports, it is to achieve a sense of comfort as opposed to exclude their own subjective judgements. Structure facilitates inspection, and improves the quality of sustainability reports, but the fact that subjective judgement is underlying the auditors' work cannot be ignored.

Cyber security is a major concern due to global incidents of intrusion. The impact of the attacks on the electricity grid can be significant, resulting in the collapsing of the national economy. Electricity network is needed by banks, government security agencies, hospitals and telecommunication operators. The purpose of this research is to investigate the various types of cyber security threats, including ICT technologies required for safe operation of the smart grid to protect and mitigate the impact of cyber security. The modelling of cyber security using the Matlab/SimPowerSystem simulates the City of Tshwane power system. Eskom components used to produce energy, interconnect to the City of Tshwane power distribution substations and simulated using Simulink SimPowerSystem.
Dissertation (MEng)--University of Pretoria, 2017.
Electrical, Electronic and Computer Engineering
MEng
Unrestricted

Thesis (M.S. in Information Technology Management)--Naval Postgraduate School, March 2005.
Thesis Advisor(s): Alexander Bordetsky. Includes bibliographical references (p. 57-58). Also available online.

Master of Science
Department of Electrical and Computer Engineering
Anil Pahwa
The unusual weather events during the polar vortex of 2014 illuminated the needs for fuel diversity for power generation in order to allow reliable operation of the electricity grid. A system wide reliability assessment for winter months should be undertaken in addition to the summer months to ensure reliable operation of the electricity grid throughout the year. Severe weather conditions that lead to equipment malfunction during the polar vortex should be thoroughly investigated and remediations to ensure satisfactory future performance of the grid must be undertaken. Environmentally unfriendly emissions from power plants must be minimized but diversity of generation fuel must be maintained. Future energy policies must be formulated with consideration that approximately 14 GW of coal generation in Pennsylvania Jersey Maryland Regional Transmission Organization’s control area available during the polar vortex will be retired by 2015 and replaced with plants that utilize fuel types other than coal.

Thesis (M.S. in Information Technology Management)--Naval Postgraduate School, Sept. 2004.
Thesis advisor(s): Alexander Bordetsky. Includes bibliographical references (p. 81-91). Also available online.

Thesis (M.S. in Information Technology Management)--Naval Postgraduate School, March 2005.
Thesis Advisor(s): Alexander Bordetsky. Includes bibliographical references (p. 49-50). Also available online.

Approved for public release; distribution is unlimited
This thesis analyzes the feasibility, functionality, efficacy and usability of IEEE 802.x wireless mesh networks in multiple DoD contexts. Through multiple field and lab experiments and hardware investigations, an assessment is performed on the realistic implementation issues of wireless mesh networks and their possible applications. A detailed examination is conducted of the variable elements, operational constraints, and possible decision points for developing a usable, robust, self-organizing, wireless mesh network that can be leveraged for maximum usability and shared situational awareness in network-centric operations. The research investigates the suitability of currently available COTS hardware and software wireless mesh networking components for geographically distributed networks. Additionally, a product-line software architecture and a common data interchange XML vocabulary are proposed as the enabling technology elements to carry application layer mesh forward for integration of collaborative sensor-decision maker adaptive networks within the Global Information Grid. The thesis includes the design and implementation of the first Naval Postgraduate School testbed for tactical level mesh networking with unmanned vehicles, unattended sensors, and warrior networking nodes. This thesis also lays the groundwork for further research into lower OSI-layer routing protocols for DoD mesh networks, development of mesh-aware applications, as well as a GIG-wide mesh network architecture.
Lieutenant Commander, Supply Corps, United States Navy
Lieutenant Commander, United States Navy

L’obiettivo di questo lavoro di tesi è rappresentato dalla definizione di un metodo di ricerca terminologica e documentazione, nonché di traduzione assistita, supportato dalle moderne tecnologie disponibili in questo campo (Antconc, Bootcat, Trados ecc.), valido per la traduzione di questo tipo di documenti, gli standard, ma sfruttabile anche in altri ambiti della traduzione tecnico-scientifica, permettendo al traduttore e, di conseguenza, al committente, di ottenere un documento “accettabile” e qualitativamente idoneo in lingua di arrivo. Il percorso tracciato in questo elaborato parte dalla presentazione del quadro storico generale, per poi passare alla classificazione degli additivi alimentari in base alla tipologia e agli impieghi in campo alimentare. Verranno illustrati in modo generale i metodi di analisi degli additivi e i criteri di validazione dei metodi impiegati, in funzione degli standard internazionali relativi alla materia, rivolgendo particolare attenzione al quadro normativo e alle agli organi coinvolti nella regolamentazione e nel controllo di queste sostanze, sia in Italia che in Russia e nel resto del mondo. Tutto ciò in funzione degli avvenimenti sul piano geopolitico e su quello culturale: da un lato le sanzioni economiche tra UE e Russia, dall’altro EXPO 2015, opportunità per numerosi traduttori e terminologi di approfondire e arricchire le proprie conoscenze in un ambito tanto importante: alimentazione e sicurezza alimentare, in relazione al progetto di gestione terminologica VOCA9. La parte finale della tesi è dedicata alla presentazione degli standard russi GOST R e alla loro traduzione in italiano, in funzione della documentazione e alla ricerca terminologica necessarie per la traduzione tramite CAT tools ed indispensabili per la creazione di glossari.

Con l’intento di rappresentare quella parte di studenti e professionisti del settore che conosce e crede fortemente sulle potenzialità e sui benefici della metodologia BIM, in questa tesi di laurea verranno esaminati alcuni problemi di interoperabilità tra software BIM, analizzandone le potenzialità, l’utilizzo del formato IFC e la validazione informativa di progetto. In generale vi è tutt’oggi una confusione di base sul ruolo dei formati aperti e sulla loro efficacia; IFC è una garanzia di comunicazione, trasparenza e pluralità nello scambio informativo; è e diventerà sempre più il linguaggio comune grazie al quale i vari attori coinvolti condivideranno le informazioni. Provando a simulare un contesto che più si avvicina alle criticità e alle difficoltà sopra enunciate, il lavoro ha come scopo quello di mettere in luce l’efficacia dell’interscambio di dati e della verifica e validazione di progetto, che si concretizzano nel miglioramento della qualità progettuale e di quella realizzativa. Questo è stato sviluppato attraverso un workflow di trasferimento del progetto, workflow più difficile ma non per questo meno comune, spesso richiedente opportuni accorgimenti e/o regolazioni manuali per gestire le differenze nei prodotti software. In particolare, il caso studio analizzato riguarda un edificio destinato ad uso commerciale sito in Via Montebello 2 a Bologna, fornito grazie ad un’esperienza di tirocinio curriculare per tesi presso Archilinea, studio di progettazione di Sassuolo, in provincia di Modena. Concentrandosi sull'interoperabilità, le domande a cui si cercherà di dare risposta sono: • Che tipo e quante informazioni posso condividere? • Dato che questo processo porta anche ad una standardizzazione degli elementi del modello, esiste la possibilità di una perdita di accuratezza? • Quali sono le criticità che ad oggi ostacolano un’attività più collaborativa nel flusso della progettazione? • Cos'è e come avviene la validazione informativa di progetto?

Thesis (M.S. in Information Technology Management)--Naval Postgraduate School, March 2005.
Thesis Advisor(s): Alexander Bordetsky. Includes bibliographical references (p. 39-40). Also available online.

Un'altissima percentuale delle risorse non rinnovabili del nostro pianeta viene utilizzata nell’industria delle costruzioni. Per questo motivo essa viene considerata come la meno sostenibile tra le industrie al mondo, e sempre per questo rappresenta una destinazione prioritaria per la formulazione di modelli di valutazione di sostenibilità ambientale che vengono attualmente utilizzati ed implementati in diversi altri ambiti. In questa tesi vengono definite le metodologie per la valutazione degli impatti ambientali esistenti più largamente utilizzate e le conseguenti misure di controllo ed incentivo all’utilizzo di tecnologie maggiormente sostenibili per l’ambiente che derivano dalle considerazioni da esse ottenute. In un contesto come quello attuale, in cui è necessaria una continua spinta in direzione dell’innovazione ecosostenibile, una leva fondamentale può essere rappresentata dalle Pubbliche Amministrazioni, cui dobbiamo il 19% del prodotto interno lordo mondiale. Esse infatti, se dotate di strumenti rivolti al verificare ed incentivare la sostenibilità ambientale, sono in grado di innescare un circolo virtuoso per permettere alle imprese coinvolte nell’industria delle costruzioni di adeguarsi alle nuove richieste, rendendole in questo modo più accessibili anche nel contesto privato. In particolare in questa tesi viene posta l’attenzione al caso della città di Bologna relativamente al settore dei cantieri stradali, settore in cui gli enti pubblici hanno una decisiva influenza e conseguentemente le loro scelte in materia hanno maggiore peso. Si esamina il Capitolato Speciale d’Appalto e la sua attenzione alle nuove tecnologie maggiormente eco sostenibili, indicando alcune possibili modifiche apportabili per adeguarlo alle precedenti considerazioni, in attesa ed in vista dell’uscita dei CAM (Criteri Ambientali Minimi) nazionali ed alla loro prossima notevole influenza nella stesura dei bandi di concorso da parte della pubblica amministrazione.

As the technology behind renewable energy sources becomes more advanced and cost-effective, these sources have become an ever-increasing portion of the generation portfolios of power systems across the country. While the shift away from non-renewable resources is generally considered beneficial, the fact remains that intermittent renewable sources present special challenges associated with their unique operating characteristics. Because of the high variability of intermittent renewables, the frequency performance of the system to which they are connected can degrade. Generators assigned to regulate frequency, keeping it close to the desired 60 Hz, are forced to ramp up and down quickly in order to offset the rise and fall of the variable resources (in addition to the rise and fall of load), causing transient frequency deviations, power swings, major interface transfer variations and other significant issues. This research measures the impact of intermittent renewable resource penetration level on power system frequency performance, and offers methods for managing that performance. Currently, the generally accepted amount of regulation (rapidly-dispatchable reserve, used as a supplement to base generation on a short time scale to avoid performance issues) is 1% of peak load. Because of the high variability associated with intermittent renewables, including wind generation (the focus of this thesis), it is expected that this amount of regulation must increase in order to maintain adequate system frequency performance. Thus, the primary objective of this thesis is to quantify the amount of regulation necessary to maintain adequate frequency performance as a function of the penetration level of wind generation. Presently, balancing resource requirements are computed, in both industry and in the research literature, using static models, which rely entirely on statistical manipulation of net load, failing to capture the intricacies of dynamic system and generator interactions. Using a dynamic model with high temporal resolution data, instead of these statistical models, this thesis confirms the need for additional regulation as wind generation penetration increases. But beyond that, our research demonstrates an exponentially increasing relationship between necessary regulation and wind generation percentage, indicating that, without further technological breakthroughs, there is a practical limit to the amount of wind generation that a typical system can accommodate. Furthermore, we compare our dynamic model results with those of the statistical models, and show that the majority of current statistical models substantially under-predict the necessary amount of regulation to accommodate significant amounts of wind generation. Finally, we verify that the ramping capability of the regulating generators impacts the amount of necessary regulation, although it is generally ignored in current analysis and related literature.

En el marc dels diferents models que s'han desenvolupat en els últims 25 anys, començant per la implantació dels agrupadors GRD (grups relacionats amb el diagnòstic), la implementació de sistemes d'informació de les activitats assistencials i la consolidació del CMBD (conjunt mínim bàsic de dades) dels pacients ingressats, s'han definit, en els hospitals del sistema nacional de salut (SNS),sistemes per l’anàlisi del cost per pacient ingressat per integrar el conjunt del sistema d’informació clínica generada i per aportar valor a les eines de gestió clínica. Aquest treball de tesi té com a objectiu proporcionar una avaluació de les funcionalitats dels sistemes d'anàlisi de costos per pacient hospitalitzat i la seva utilitat per a la gestió hospitalària. Les necessitats d'integració entre els sistemes d'informació d'activitats assistencials, dels models d'anàlisi de costos, de les eines a disposició dels equips directius, assumeixen que la posada en comú de coneixement i informació agregada per part de diferents hospitals pot generar valor afegit per a tots els hospitals del SNS. En aquest context, aquesta tesi ha intentat oferir una proposta estructurada als següents temes: a-conèixer com s'estructuren els diferents models d'anàlisi de costos dels hospitals de SNS b-proporcionar una guia sintètica i operativa sobre els factors fonamentals a tenir en compte en la implementació/desenvolupament de models d'anàlisi de costos per pacient en l'àmbit hospitalari. c-analitzar i exposar de manera estructurada els resultats del projecte col·laboratiu d'investigació de costos de salut RECH (Xarxa Espanyola de costos hospitalaris). d-traduir a la realitat de la gestió hospitalària els resultats i el coneixement del projecte RECH a través de la seva contribució als actors en tres nivells diferents: a. els hospitals implicats en el projecte b. investigadors en salut c. els equips directius del sistema sanitari El treball objecte d'aquesta tesi és en gran part conseqüència dels resultats i estudis de diversos projectes realitzats a l'Institut Mar d'investigació Mediqués de l'Hospital del mar de Barcelona i en col·laboració amb diferents institucions de l'àmbit de la salut, els detalls de les quals seran il·lustrats en cadascun dels capítols del text: la RECH (Xarxa Espanyola de costos hospitalaris); del projecte EuroDRG (Diagnosis-Related Groups in Europe: towards Efficiency and Quality); el projecte CoNoCE (el cost de la no-qualitat als hospitals espanyols); l'estimació de pesos i costos per GRD del SNS; Projecte Stan-RECH (el cost estàndard d'hospitalització com a eina de referència per als hospitals RECH).
En el marco de los distintos modelos que se han desarrollado durante los últimos 25 años, a partir de la introducción de los agrupadores GRD (grupos relacionados con el diagnóstico), de la implantación de los sistemas de información de las actividades asistenciales hospitalarias y de la consolidación del CMBD (conjunto mínimo básico de datos) de los pacientes ingresados, se han definido en los hospitales del sistema nacional de salud (SNS) sistemas de análisis del coste por paciente ingresado para integrar el conjunto de información clínica generada y para aportar un valor añadido a las herramientas de gestión clínica. El presente trabajo de tesis pretende ofrecer una valoración de las funcionalidades de los sistemas de análisis de costes por paciente hospitalizado y de su utilidad para la gestión hospitalaria. Las necesidades de integración entre los sistemas de información de las actividades asistenciales, de los modelos de análisis de costes, de las herramientas a disposición de los equipos directivos, suponen que la puesta en común de conocimientos y de información agregada por parte de diferentes hospitales pueda generar un valor añadido para el conjunto de hospitales del SNS. En este marco, en esta tesis se ha intentado ofrecer una propuesta estructurada a los siguientes asuntos: a- Conocer cómo se estructuran los diferentes modelos de análisis de costes de los hospitales del SNS b- Ofrecer una guía sintética y operativa sobre los factores cruciales a considerar en la implementación/desarrollo de unas modelos de análisis de costes por paciente en el ámbito hospitalario. c- Analizar y exponer de manera estructurada los resultados del proyecto colaborativo de investigación de costes sanitarios RECH (Red Española de Costes Hospitalarios). d- Trasladar a la realidad de la gestión hospitalaria los resultados y los conocimientos del proyecto RECH mediante su aportación a los actores de tres diferentes niveles: a. Los hospitales que participan en el proyecto b. Los investigadores del ámbito sanitario c. Los equipos directivos del sistema sanitario El trabajo objeto de esta tesis es, en gran parte, consecuencia de los resultados y los estudios de diversos proyectos llevados a cabo en el Institut Mar d’investigació Mediqués de l’Hospital del Mar de Barcelona y en colaboración con distintas instituciones del ámbito sanitario, cuyos detalles se ilustrarán en cada uno de los capítulos del redactado: - el proyecto RECH (Red española de Costes Hospitalarios); el proyecto EuroDRG (Diagnosis-Related Groups in Europe: towards Efficiency and Quality); el proyecto CoNoCE (el coste de la no calidad en los hospitales españoles); la estimación de Pesos y Costes por GRD del SNS; el proyecto Stan-RECH (el coste standard de las hospitalización como herramienta de Benchmark para los hospitales RECH).
In the context of the different models that have been developed over the last 25 years, starting with the introduction of DRG groupers (diagnoses-related groups), the implementation of information systems for care activities and the consolidation of the CMBD (minimum basic dataset) for the hospital discharges, per-pacient cost analysis systems have been implemented in the hospitals of the National Health System (SNS) to integrate the set of clinical information generated and to add value to clinical management tools. This thesis aims to provide an assessment of the characteristics of the cost analysis systems per hospitalized patient and its usefulness for hospital management. The needs of integration between the information systems of hospital activities, the models of cost analysis, the tools available to the management, assume that the sharing of knowledge and aggregated information by different hospitals can generate a relevant added value for all SNS hospitals. In this context, this thesis has attempted to offer a structured proposal for the following issues: a-Resume how the different cost analysis models of SNS hospitals are structured b-Provide a synthetic and operational guide on the crucial factors to be considered in the implementation/development of per-patient cost analysis models in the hospital setting. c-Analyze and expose in a structured way the results of the collaborative project of research of health costs RECH (Spanish Network of Hospital Costs). d-Translate to the reality of hospital management the results and knowledge of the RECH project through its contribution to actors at three different levels: a.The hospitals involved in the project b.Health researchers c.The management teams of the health system The work of this thesis is largely a consequence of the results and studies of various projects carried out at the Institut Mar d'investigació Mediqués de l'Hospital del Mar de Barcelona and in collaboration with different institutions in the field details of which will be illustrated in each of the chapters of the draft: - the RECH (Spanish Network of Hospital Costs); EuroDRG project (Diagnosis-Related Groups in Europe: towards Efficiency and Quality); the CoNoCE project (the cost of non-quality in Spanish hospitals); the calculation of weights and costs per GRD of the SNS; the Stan-RECH project (the standard cost of hospitalization as a Benchmark tool for RECH hospitals).

The control of modern audio studios is complex. Audio mixing desks have grown to the point where they contain thousands of parameters. The control surfaces of these devices do not reflect the routing and signal processing capabilities that the devices are capable of. Software audio mixing desk editors have been developed that allow for the remote control of these devices, but their graphical user interfaces retain the complexities of the audio mixing desk that they represent. In this thesis, we propose a grid approach to audio mixing. The developed grid audio mixing desk editor represents an audio mixing desk as a series of graphical routing matrices. These routing matrices expose the various signal processing points and signal flows that exist within an audio mixing desk. The routing matrices allow for audio signals to be routed within the device, and allow for the device’s parameters to be adjusted by selecting the appropriate signal processing points. With the use of the programming interfaces that are defined as part of the Studio Connections – Total Recall SDK, the audio mixing desk editor was integrated with compatible DAW applications to provide persistence of audio mixing desk parameter states. Many audio studios currently use digital networks to connect audio devices together. Audio and control signals are patched between devices through the use of software patchbays that run on computers. We propose a double grid-based FireWire patchbay aimed to simplify the patching of signals between audio devices on a FireWire network. The FireWire patchbay was implemented in such a way such that it can host software device editors that are Studio Connections compatible. This has allowed software device editors to be associated with the devices that are represented on the FireWire patchbay, thus allowing for studio wide control from a single application. The double grid-based patchbay was implemented such that it can be hosted by compatible DAW applications. Through this, the double grid-based patchbay application is able to provide the DAW application with the state of the parameters of the devices in a studio, as well as the connections between them. The DAW application may save this state data to its native song files. This state data may be passed back to the double grid-based patchbay when the song file is reloaded at a later stage. This state data may then be used by the patchbay to restore the parameters of the patchbay and its device editors to a previous state. This restored state may then be transferred to the hardware devices being represented by the patchbay.

Il presente elaborato è finalizzato a presentare il metodo applicato alla reingegnerizzazione di un reparto produttivo, consentendone la transizione da un sistema push a uno più lean. Dopo una prima parte teorica sui principi alla base della Lean Production e una serie di strumenti operativi che ne consentono l’implementazione, si è passati all’analisi dello scenario AS-IS. Sono stati studiati sia il layout, che i flussi logistici, che i tempi di montaggio, individuando le criticità presenti. In seguito, si è descritto il processo di reingegnerizzazione del caso in esame, approfondendo gli strumenti lean che hanno contribuito, tramite la loro applicazione, alla risoluzione delle criticità dello scenario di partenza e quantificando i miglioramenti ottenuti. In particolare, si è passati da una produzione a isole di montaggio a una linea, con anche l’introduzione del kitting. Fondamentali sono stati la creazione di uno standard di visual management e l’applicazione delle 5S al reparto. Si sono poi ridefiniti i flussi logistici, in base alla classificazione ABC dei codici. Per quanto riguarda quelli di classe A, si è lavorato in ottica Minimum Material Handling, quantificando il risparmio annuale in chilometri da percorrere per la loro movimentazione. Per la classe B sono stati implementati il Re-Order Point e il sistema kanban Two Bin System, con conseguente introduzione del processo di linefeeding e dimensionamento delle risorse necessarie. E’ stata poi effettuata una analisi logistica dei componenti oggetto del linefeeding che ha portato sia all’individuazione di criticità attualmente presenti nei materiali stoccati, sia all’ottimizzazione dello stoccaggio in uno dei magazzini dello stabilimento. Sono stati infine analizzati i tempi di montaggio dei due scenari tramite lo Yamazumi Chart, valutando il raggiungimento dei target imposti e pianificando eventuali azioni correttive in ottica proattiva, oltre che a calcolare il Takt Time e installare l’Andon board.

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This thesis analyzes the feasibility, functionality, and usability of Ultra Wideband technology as an alternative to 802.11 in wireless mesh networks for multiple DoD contexts. Ultra wideband and wireless mesh network technologies and applications are researched and analyzed through multiple field and lab experiments for usability in current, real-world situations. Hardware and software investigations are conducted to determine any implementation issues between ultra wideband and wireless mesh networks. A detailed assessment is conducted of the various elements and operational constraints for developing an ultra wideband mesh network that can be utilized to improve situational awareness in network-centric operations. Through joint research with Lawrence Livermore National Laboratories, various hardware and software components are developed to create a test bed for tactical level ultra wideband and mesh networking experimentation in a highly mobile environment. This thesis also lays the groundwork into future ultra wideband and mesh networking applications.
Lieutenant, United States Navy

The emergence of Grid computing infrastructures enables researchers to shareresources and collaborate in more efficient ways than before, despite belongingto different organizations and being geographically distributed. While the Gridcomputing paradigm offers new opportunities, it also gives rise to newdifficulties. This thesis investigates methods, architectures, and algorithmsfor a range of topics in the area of Grid resource management. One studiedtopic is how to automate and improve resource selection, despite heterogeneityin Grid hardware, software, availability, ownership, and usage policies.Algorithmical difficulties for this are, e.g., characterization of jobs andresources, prediction of resource performance, and data placementconsiderations. Investigated Quality of Service aspects of resource selectioninclude how to guarantee job start and/or completion times as well as how tosynchronize multiple resources for coordinated use through coallocation.Another explored research topic is architectural considerations for frameworksthat simplify and automate submission, monitoring, and fault handling for largeamounts of jobs. This thesis also investigates suitable Grid interactionpatterns for scientific workflows, studies programming models that enable dataparallelism for such workflows, as well as analyzes how workflow compositiontools should be designed to increase flexibility and expressiveness. We today have the somewhat paradoxical situation where Grids, originally aimed tofederate resources and overcome interoperability problems between differentcomputing platforms, themselves struggle with interoperability problems causedby the wide range of interfaces, protocols, and data formats that are used indifferent environments. This thesis demonstrates how proof-of-concept softwaretools for Grid resource management can, by using (proposed) standard formatsand protocols as well as leveraging state-of-the-art principles fromservice-oriented architectures, be made independent of current Gridinfrastructures. Further interoperability contributions include an in-depthstudy that surveys issues related to the use of Grid resources in scientificworkflows. This study improves our understanding of interoperability amongscientific workflow systems by viewing this topic from three differentperspectives: model of computation, workflow language, and executionenvironment. A final contribution in this thesis is the investigation of how the design ofGrid middleware tools can adopt principles and concepts from softwareengineering in order to improve, e.g., adaptability and interoperability.

No Brasil, a necessidade crescente por sistemas de geração solar fotovoltaica conectados à rede de distribuição levou ao desenvolvimento de normas brasileiras para a conformidade de inversores. Assim, de forma a atender a população em geral, foi publicada a Portaria 357, de 01 de agosto de 2014, do Instituto Nacional de Metrologia, Qualidade e Tecnologia (INMETRO), que inclui inversores para conexão à rede de potência nominal até 10 kW no Programa Brasileiro de Etiquetagem (PBE). Por possuir os equipamentos necessários para a realização dos ensaios de conformidade com a portaria 357, o Laboratório de Sistemas Fotovoltaicos (LSF) do Instituto de Energia e Ambiente da Universidade de São Paulo passa então a ser o primeiro laboratório acreditado pelo INMETRO para a realização desses ensaios. Este trabalho tem como objetivo resumir as experiências de aplicação das normas brasileiras no ensaio de inversores para o PBE no LSF, sendo levantados os resultados obtidos no ensaio de 15 inversores ao longo de três anos de operação da bancada de ensaio para sistemas conectados à rede. A partir deste levantamento conclui-se que, embora as normas brasileiras exijam rigor em seus requisitos, existem inversores capazes de atender aos requisitos normativos brasileiros, assim como existem inversores que necessitam de implementações nos respectivos firmware de controle para conseguirem atender todos os requisitos. Uma vez que as normas brasileiras são recentes, este trabalho também destaca pontos das normas que se beneficiariam de adequações no corpo do texto, a fim de melhorar as rotinas de ensaios em inversores e critérios de conformidade.
In Brazil, the increasing demand for grid-tie photovoltaic systems lead to the development of the Brazilian standards for inverter quality and evaluation. In order to meet the general population demand, the National Institute for Metrology, Quality and Technology (INMETRO) published the normative nº 357 01/08/2014 to include inverters up to 10 kW in the Brazilian Labeling Program (PBE). For having all the equipment needed for inverter conformity evaluation in accordance with the normative nº 357, the Laboratory of Photovoltaic Systems (LSF) of the Institute of Energy and Environment of the University of Sao Paulo becomes the first INMETRO accredited laboratory for conducting the inverter evaluation in Brazil. This works main goal is to summarize the experience acquired for the appliance of the Brazilian standards for inverter testing in the LSF. The results obtained for the test of 15 different inverters during the first three years operating the inverter test bench are showed. Using the data shown this work concludes that, although the Brazilian standards are rigorous on its criteria, there are inverters capable of complying with the standards requirements and there are inverters that need further software and hardware development in order to comply with all the requirements. Since the Brazilian standards are in its first version, this work also aims to point out aspects of the standard that would benefit from text revising in order to improve the test conditions and conformity criteria.

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The objective of this research is to analyze the network performance and sensor functionality, efficacy and usability of IEEE 802.x wireless MESH networks within a DoD Tactical network environment. Multiple sensor configurations operating with wireless MESH network technologies will be researched and analyzed for performance in expeditionary environment situations. Specifically, this thesis will attempt establish the foundation for the development of wireless MESH "network health" models by examining the performance of sensors operating within a MESH network and define which network performance metrics equate to good quality of service. This research will experiment with different application, sensor, and network configurations of currently available COTS components, such as, voice, video and data hardware. This thesis will lay the groundwork for wireless network MESH predictability, which will enable the optimal use of sensors within a tactical network environment.
Lieutenant Commander, United States Navy

Dissertação de Mestrado em Engenharia Informática
Com a crescente sensibilização dos problemas energéticos que atravessamos, torna-se evidente a necessidade de adoptar uma atitude mais inteligente frente à utilização que fazemos dos recursos que temos disponíveis. Seja por uma questão financeira, motivos estratégicos ou simplesmente consciência ambiental, as grandes empresas começaram a preocupar-se com a forma como estão a gastar energia. Esta crescente tendência mundial reflecte-se numa oportunidade de negócio que não passou despercebida aos grandes produtores de hardware, e tem sido notória a preocupação em vender produtos “amigos do ambiente” e de “baixo consumo”. Diversos artigos têm sido publicados sobre este tema, que chegou a ser considerado pela conceituada consultora Gartner como a primeira preocupação das grandes empresas de tecnologias de informação para o ano de 2008. Sendo este um tema “fresco”, poucos casos práticos são conhecidos do resultado de uma “atitude verde” no dimensionamento, arquitectura e gestão dos parques tecnológicos. Esta dissertação irá mostrar um caso prático num dos centros de dados de referência em Portugal, do impacto positivo que pode ter a adopção dessa “atitude verde”, e principalmente as vantagens que podemos retirar ao conhecer todos os aspectos relacionados com o consumo energético de cada um dos elementos que constituem a realidade tecnológica de uma empresa. Um sistema de monitorização energética está a ser desenvolvido no âmbito deste Mestrado, e da informação recolhida por esse sistema serão realizados diversos estudos que ajudarão a conhecer qual o estado actual, e que melhorias poderão ser feitas ao centro de dados utilizado.

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Wireless mesh mobile ad hoc networks (MANETs) provide the military with the opportunity to spread information superiority to the tactical battlespace in support of network-centric warfare (NCW). These mesh networks provide the tactical networking framework for providing improved situational awareness through ubiquitous sharing of information including remote sensor and targeting data. The Naval Postgraduate School's Tactical Network Topology (TNT) project sponsored by US Special Operations Command seeks to adapt commercial off the shelf (COTS) information technology for use in military operational environments. These TNT experiments rely on a variety of airborne nodes including tethered balloon and UAVs such as the Tern to provide reachback from nodes on the ground to the Tactical Operations Center (TOC) as well as to simulate the information and traffic streams expected from UAVs conducting surveillance missions and fixed persistent sensor nodes. Airborne mesh nodes have unique requirements that can be implemented with COTS technology including single board computers and compact flash.
Lieutenant, United States Navy

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The international accounting standards is intended to standardize the financial statements of the world due to globalization of economies, Brazil adhered to these standards with the issue of law11.638/07 and 11.941/09. Significant changes were inserted in Brazilian accounting from 1 January 2008. The course in Accounting Sciences aims to provide the student basic and vocational training with solidity aiming the preparation of the future accounting professional to face challenges and accelerated social changes and labor market. In this context, this study aims to show the necessity of adopting international accounting standards in the curriculum grids of courses in Accounting Sciences in function of been relatively new in the academic environment, with regard to the subjects of the curriculum grid to include international standards, workload, standardization, discipline specific, performance of class institutions and upgrading of teachers, in the perception of course coordinators. To that end, was defined the theoretical framework based on historical concepts of accounting education in Brazil, the international accounting standards, the role of Accounting Pronouncements Committee. With respect to methodology, in the present study was made option for the descriptive research, the participation of the coordinators of courses in Accounting Science from higher education institutions called colleges of the city of São Paulo with accounting course that does not have master's program in Accounting in comparison with institutions of higher education accounting course that have master's program in Accounting Science. To conduct the study was considered a population of twenty institutions that do not have master's program in Accounting Science and the four institutions that have master's program in Accounting Sciences in São Paulo. Information gathering was done through a questionnaire sent by email to the coordinators of these institutions of higher education. It can be concluded that there is no standard as to the adoption of the contents of international accounting standards in the curriculum grids of the course in Accounting Science in the higher education institutions surveyed, the comparison between the two research groups, those with master s program in Accounting Science are more prepared for the content of international accounting standards and although the course coordinators surveyed agree that these standards have caused significant changes, still there were not major impacts on the course curriculum grid
As normas internacionais de contabilidade tem o objetivo de padronizar as demonstrações financeiras a nível mundial devido à globalização das economias, o Brasil aderiu a estas normas com a edição das leis 11.638/07 e 11.941/09. Foram inseridas mudanças significativas na contabilidade brasileira a partir de 1º de Janeiro de 2008. O curso de Ciências Contábeis tem por objetivo oferecer ao estudante formação básica e profissional com solidez, visando a preparação do futuro profissional de contabilidade para enfrentar desafios e rápidas transformações sociais e do mercado de trabalho. Neste contexto, este estudo objetiva apontar a necessidade da adoção das normas internacionais de contabilidade na grade curricular dos cursos de Ciências Contábeis em função de ser relativamente nova no meio acadêmico, no que se refere às disciplinas da grade curricular que contemplam normas internacionais, carga horária, padronização, disciplina específica, atuação dos órgãos de classe e atualização de professores, na percepção dos coordenadores de curso. Para tanto foi definido o referencial teórico com base nos conceitos históricos do ensino da contabilidade no Brasil, as normas internacionais de contabilidade, o papel do Comitê de Pronunciamentos Contábeis. Com relação à metodologia, no presente estudo foi feita opção pela pesquisa descritiva, a participação dos coordenadores de cursos de Ciências Contábeis das instituições de ensino superior denominadas faculdades do município de São Paulo com curso de contabilidade que não possuem programa de mestrado em Ciências Contábeis em comparação com as instituições de ensino superior com curso de contabilidade que possuem programa de mestrado em Ciências Contábeis. Para a realização da pesquisa foi considerada a população das vinte instituições que não possuem programa de mestrado em Ciências Contábeis e as quatro instituições que possuem programa de mestrado em Ciências Contábeis no município de São Paulo. A coleta de informações foi feita através de questionário enviado por e-mail aos coordenadores das instituições de ensino superior. Pode se concluir que não há um padrão quanto à adoção do conteúdo de normas internacionais de contabilidade na grade curricular do curso de Ciências Contábeis nas instituições de ensino superior pesquisadas; na comparação entre os dois grupos de pesquisa, as que possuem programa de mestrado em Ciências Contábeis estão mais preparadas com o conteúdo de normas internacionais de contabilidade e embora os coordenadores de cursos pesquisados concordem que estas normas causaram mudanças significativas, ainda não houveram grandes impactos na grade curricular do curso

Aktuell finden umfangreiche Neuerungen und Veränderungen im Elektroenergiesystem statt. Dabei stellen die Netzintegration von Energiespeichern, EE-Anlagen und Elektrofahrzeugen sowie die Realisierung von Energiemanagementsystemen wichtige Neuerungen in der Niederspannungsebene dar. Analysen der Ladevorgänge von Elektrofahrzeugen zeigen einen nennenswerten Einfluss auf den Lastbedarf. Als ein Ergebnis wird die maximal zulässige Anzahl an Elektrofahrzeugen ermittelt, bei der kein Netzumbau notwendig wird. Neben der Untersuchung verschiedener Ladevarianten wird die zufällige Ladung als innovative Ladevariante vorgestellt und deren Nutzen simuliert
Currently, fundamental innovations and changes are occurring in the power system. The grid integration of energy storage systems, renewable energy systems and electric vehicles as well as the implementation of energy management systems are important innovations in the low-voltage grid. Analyses of charging processes for electric vehicles show significant impacts on the load demand. As one result, the maximum number of electric vehicles is determined assuming that no grid expansion is needed. Besides studying various charging options, a random charging method is proposed as an innovative charging option and its benefits are shown by simulations

Thesis deals with the reporting of sustainability development and its mode of administration of regular reports. The first section contains information ofsustainability development and a summary of the approach of the UN and the EU to sustainability development, which influenced business attitudes to the disclosure of periodic results using standardized reporting of sustainability. The second part analysis the situation of companies in the administration report brewing on sustainability and social responsibility. The aim is to develop recommendations for the creation of reports on sustainable development and social responsibility on the basis of previous analyzes and evaluation of their development.

Aktuell finden umfangreiche Neuerungen und Veränderungen im Elektroenergiesystem statt. Dabei stellen die Netzintegration von Energiespeichern, EE-Anlagen und Elektrofahrzeugen sowie die Realisierung von Energiemanagementsystemen wichtige Neuerungen in der Niederspannungsebene dar. Analysen der Ladevorgänge von Elektrofahrzeugen zeigen einen nennenswerten Einfluss auf den Lastbedarf. Als ein Ergebnis wird die maximal zulässige Anzahl an Elektrofahrzeugen ermittelt, bei der kein Netzumbau notwendig wird. Neben der Untersuchung verschiedener Ladevarianten wird die zufällige Ladung als innovative Ladevariante vorgestellt und deren Nutzen simuliert.
Currently, fundamental innovations and changes are occurring in the power system. The grid integration of energy storage systems, renewable energy systems and electric vehicles as well as the implementation of energy management systems are important innovations in the low-voltage grid. Analyses of charging processes for electric vehicles show significant impacts on the load demand. As one result, the maximum number of electric vehicles is determined assuming that no grid expansion is needed. Besides studying various charging options, a random charging method is proposed as an innovative charging option and its benefits are shown by simulations.

According to Oliver (2002) the success of turnaround maintenances is measured in terms of the cost of completion, time, safety performance and the performance of the plant afterwards. The Escravos gas plant (EGP) is a gas processing plant that converts associated gas from Chevron owned crude oil wells to liquefied petroleum gas, natural gas and gas condensate (Chevron intranet. Website assessed on September 14, 2007). According to the EGP plant operations coordinator (See interview Appendix A), the plant undergoes a turnaround maintenance exercise once every two years. The major tasks done during these turnaround maintenances are 1. Change–out of three molecular sieve beds. 2. Servicing of three compressor turbines. 3. Servicing of expander turbo–machinery. 4. Clean–out of fired gas heater tubes and burners. 5. Tie–ins for major upgrades. The EGP management does not involve the contractor personnel that carry out the tasks in the management of the turnaround maintenance. The contractor’s personnel simply follow the work plans and instructions developed by the EGP management. The EGP turnaround management team consists of the coordinator who is the head of the turnaround maintenance team, shift supervisors, maintenance supervisors (rotating equipment maintenance supervisor, instrumentation and electrical maintenance supervisor, and static equipment maintenance supervisors), safety supervisors, maintenance planners, process engineers and construction supervisors. All these listed personnel in the preceding paragraph and the supervisors of the contractor teams participate in the pre–turnaround meetings which happen once a month for the first 10 months of the 12 months leading to the turnaround. The meeting frequency increases to once every two weeks during the last two months leading to the turnaround maintenance. The meeting is held daily during the turnaround maintenance and once every two weeks for the first month after the turnaround maintenance. During the preceding months to the turnaround maintenance, the work scope is defined, the job sequence outlined and schedules are developed. Resources requirements are detailed and procured. During the turnaround maintenance the focus of the turnaround meeting is to discuss potential deviations, observe at–risk behaviors and likely challenges. Plans are then made to address these deviations, challenges and at–risk behaviors. After the turnaround maintenance, “lessons learnt” are captured and the turnaround maintenance is closed out. According to the EGP coordinator (see interview in appendix A), the success of its turnaround maintenance is measured by the time used to complete the turnaround maintenance, the total recordable incident rate during the turnaround maintenance, the days away from work, the lost time injury(LTI) and the cost incurred. Poling et al noted that it is difficult to rate turnaround maintenance projects because no two turnaround maintenances strategies are exactly the same. They iterated that the most common tactics used is benchmarking and that benchmarking enables a company to measure and compare its performance against peer companies in a constructive and confidential manner. They pointed out that the quantitative differences computed between a plant and other similar plants using detailed data taxonomy can provide invaluable information regarding improvement opportunities. This is a way of effectively extending a “lessons learned” exercise across multiple companies. According to then however a critical attribute of effective reliability and maintenance benchmarking is the ability to compare disparate assets; but even small differences for similar plants can alter the value of the comparison. Existing literature indicate that the parameters the gas plant management use to rate the safety of its turnaround maintenance (i.e. the total recordable incident rate, the days away from work and the lost time injury)are reactive in nature. They are otherwise called lagging indicators. Lagging indicators are safety performance metrics that are recorded after the accident or incidents has occurred. For example lost time injury is any work related injury or illness which prevents that person from doing any work day after accident (E&P Consultancy Associates. Website assessed on June 15, 2009). In contrast the other group of metrics called pro–active metrics or leading indicators such as at–risk behaviors, near misses and preventive maintenance not completed are parameters that measure safety performance before accident occurs. Leading indicators gained popularity in the 1930’s after Heinrich postulate his iceberg theory (Wright, 2004). Heinrich’s used the iceberg analogy to explain reactive (lagging) and proactive (leading) indicators. Heinrich likened accident and at–risk behaviors to two parts of an Iceberg; the part you see above water and the part hidden under the water. The size of the iceberg above water is relatively small compared to that under water. The iceberg starts to grow under the water and only after they reach a certain size does part of the ice begin to appear above water. Heinrich believed that accidents are the result of root causes such as at–risk behaviors, inconsistencies, wrong policies, lack of training and lack of information. When the number of accidents that occur in an endeavor is measured you get relatively smaller numerical quantities when compared to the number of at–risk behaviors. Heinrich suggested that to eliminate accidents that occur infrequently, organizations must make effort to eliminate the root causes which occur very frequently. This makes sense because imagine a member of personnel coming to work intoxicated every day. Binging intoxicated at work is an at–risk behavior. The employee is very likely to be involved in an accident at some time as a result of his drinking habit. The number of times he is intoxicated if counted will be huge when compared to the impact of the accident when it does occur. The iceberg theory is supported by work from Bird (1980) and Ludwig (1980) who both attempted to establish the correct ratio of accidents to root causes in different industries. Heinrich suggested a ratio of three hundred incidents to twenty nine minor injuries to one major injury. This researcher chose to use the number of at–risk behavior exhibited by the turnaround maintenance teams to rate the safety performance of tasks despite criticism from individuals like Robotham (2004) who said that from his experience minor incidents do not have the potential to become major accidents and Wright et al (2004). Leading indicators are convenient to analysis because of their relative large quantity. In a turnaround environment, the numbers of accidents that occur are relatively few unlike the number of near misses (Bird, 1980). It is easy to statistically analyze thirty at–risk behaviors than four accidents. In addition Fleming et al (2001) noted that data from industry show much success by companies in the reduction of accidents by efforts at reducing the number of at–risk behaviors, increase the number of safety audits, and reduce the number of closed items from audits etc. Phimister et al made similar claims when they said Near miss programs improve corporate environmental, health and safety performance through the identification of near misses. Existing literature also reveals many theories about management styles and their possible impact on performance. The theories are grouped into trait theories, situational theories and behavioral theories. The trait theories tries to explain management styles by traits of the managers like initiative, wisdom, compassion and ambitious. Situational theories suggest that there is no best management style and managers will need to determine which management style best suit the situation. Behavioral theories explain management success by what successful managers do. Behavioral theorists identify autocratic, benevolent, consultative and participatory management styles. Vroom and Yetton (1973) identified variables that will determine the best management style for any given situation. The variables are; 1. Nature of the problem. Is it simple, hard, complex or clear? 2. Requirements for accuracy. What is the consequence of mistakes? 3. Acceptance of an initiative. Do you want people to use their initiative or not? 4. Time–constraints. How much time do we have to finish the task? 5. Cost constraints. Do we have enough or excess to achieve the objective? A decision model was developed by Vroom and Yago (1988)to help managers determine the best management style for different situations based on the variables listed above (See figure six). They also defined five management style could adopt, namely the; 1. Autocratic I style 2. Autocratic II style. 3. Consultative I style 4. Consultative II style 5. Group II style The autocratic I management style is a management style where the leader solves the problem alone using information that is readily available to him/her, is the normal management style of the Escravos gas plant management in all turnarounds prior to 2009. However the Vroom and Yago model recommends the Consultative II management style for the type of work done during the Escravos gas plant turnaround maintenance. According to Coye et al (1995), participatory management or consultative style II creates a sense of ownership in organization. In this management style the leader shares problem with group members individually, and asks for information and evaluation. Group members do not meet collectively, and leader makes decision alone (Vroom and Yago, 1988). Coye et al believe that this management styles instills a sense of pride and motivate employees to increase productivity. In addition they stated that employees who participate in the decisions of the organization feel like they are a part of a team with a common goal, and find their sense of self–esteem and creative fulfillment heightened. According to Filley et al (1961), Spector and Suttle did not find any significant difference in the output of employees under autocratic and participatory management style. This research studies if and how the Escravos gas plant turnaround maintenance can be improved by changing the management style from autocratic I style to consultative II style. Two tasks in the turnaround were studied; namely the change out of the molecular sieve catalyst beds and the servicing of the turbine engines. The turnaround contractor Techint Nigeria Limited divides the work group into teams responsible for specific tasks. Six teams (team A, B, C, D, E and F) were studied. EGP management will not allow the researcher to study more than these six teams for fear of the research disrupting the work. The tasks completed by these teams are amongst those not on the projects critical path so delays caused by the research will not impact the entire turnaround project provided the float on these activities were not exceeded. They also had the fewest number of personnel, so cost impact of the research work could be easier to manager. Teams A, B and C are different maintenance teams comprising of eight personnel each. They were responsible for changing the EGP molecular sieve beds A, B and C respectively in the 2007 and 2009 turnaround. Their tasks are identical because the molecular sieve beds are identical. Teams E, D and F are also maintenance teams comprising of six personnel each. They were responsible for servicing the EGP turbine engines A, B and C during the 2007 and 2009 turnaround maintenance. Their tasks are also identical because the turbine engines are identical. Consultative management style II is exercised by involving team A and team D in the development of the procedures, processes and job safety analysis of all tasks that they were assigned to complete during the 2009 turnaround maintenance. They were also permitted to participate in the turnaround maintenance meetings and to make contributions in the meetings. In the 2007 turnaround maintenance team A and team D only carried out their tasks. They did not participate in the development of procedures and job safety analysis neither did they participate in the turnaround maintenance meetings. The other four teams; team B, team C, team E and team F are used as experimental controls for the research. They did not participate in the development of the procedures, processes nor the job safety analysis for the tasks in either of the turnaround maintenance. They were also not permitted to attend the daily turnaround meetings. They only completed their tasks based on instructions given to them during the 2007 and 2009 turnaround maintenance. It was necessary to study the experimental control teams as the researcher was not sure whether task repetition, increased knowledge or improved team cohesion would lead to a reduced time or a reduced numbers of at–risk behavior. ix The research tested the hypothesis 1H0 and 1H1 and 2H0and 2H1 at the 0.025 and 0.05 level of significance as follows; Null hypothesis, 1H0: There is no significant difference in the time spent by team A and team Din 2007 when they did not participate in the development of the procedures and processes with the time in 2009 when they did(u1-u2=0). Alternate hypothesis, 1H1: There is a significant difference in the time spent by the team A and Din 2007 when they did not participate in the development of the procedures and processes with the time in 2009 when they did (u1-u2!=0). Null hypothesis, 2H0: There is no significant difference in the number of at–risk behaviors observed to have been exhibited by the team A and team D in 2007 when they did not participate in the development of the procedures and processes with the number in 2009 when they did (u1-u2=0). Alternate hypothesis, 2H1: There is a significant difference in the number of at–risk behaviors observed to have been exhibited by the team A and team D in 2007 when they did not participate in the development of the procedures and processes with the number in 2009 when they did (u1-u2!=0). The student t test was used to analyze these times and number of at–risk behavior. At the 0.025 and the 0.05 level of significance, the data show that there is no difference in the times all the teams used to complete their task in 2007 and in 2009. The researcher concludes that a change in the management style from autocratic I style to consultative II style did not lead to a reduction in the time used by any team to complete their task. However at the 0.025 and the 0.05 level of significance, there is a significant difference in the number of at–risk behaviors of the research team A and team D. There is however no significant difference in the number of at–risk behavior of the control team B, team C, team E and team F at the same level of significance. The researcher concludes that a change in the management style from autocratic I style to consultative II style lead to a reduction in the number of at–risk behavior of team A and team D. In addition the reduction in the number of at–risk behavior of team A and team D could not have been because of task repetition, increased knowledge or improved team cohesion since there is no significant difference in the number of at–risk behavior exhibited by team B, team C, team E and team F. The research can be used by the Escravos gas plant management and the management of any similar process plant to fashion out more cost effective, time effective and safer methods for carrying out their turnaround maintenance. A change in management styles may just be a better approach to improving productivity than giving financial incentives to contractors and personnel. Changes in management style will have to be managed. The change must be gradual because sudden change can be detrimental as people may just need to understand and adapt to the change. The turnaround personnel must also understand the intent so as to prevent conflicts.
Thesis (M.Ing. (Development and Management Engineering))--North-West University, Potchefstroom Campus, 2012.

With the rapidly growing computational power of modern computers, physically based rendering has found its way into real world applications. Real-time simulations and renderings of fire and smoke had become one major research interest in modern video game industry, and will continue being one important research direction in computer graphics. To visually recreate realistic dynamic fire and smoke is a complicated problem. Furthermore, to solve the problem requires knowledge from various areas, ranged from computer graphics and image processing to computational physics and chemistry. Even though most of the areas are well-studied separately, when combined, new challenges will emerge. This thesis focuses on three aspects of the problem, dynamic, real-time and realism, to propose a solution in form of a GPGPU pipeline, along with its implementation. Three main areas with application in the problem are discussed in detail: fluid simulation, volumetric radiance estimation and volumetric rendering. The weights are laid upon the first two areas. The results are evaluated around the three aspects, with graphical demonstrations and performance measurements. Uniform grids are used with Finite Difference (FD) discretization scheme to simplify the computation. FD schemes are easy to implement in parallel, especially with ComputeShader, which is well supported in Unity engine. The whole implementation can easily be integrated into any real-world applications in Unity or other game engines that support DirectX 11 or higher.

The work of this thesis was focused on the development of high-performance algorithms for a new generation of molecular descriptors, with many advantages with respect to its predecessors, suitable for diverse applications in the field of drug design, as well as its implementation in commercial grade scientific software (Pentacle). As a first step, we developed a new algorithm (AMANDA) for discretizing molecular interaction fields which allows extracting from them the most interesting regions in an efficient way. This algorithm was incorporated into a new generation of alignmentindependent molecular descriptors, named GRIND-2. The computing speed and efficiency of the new algorithm allow the application of these descriptors in virtual screening. In addition, we developed a new alignment-independent encoding algorithm (CLACC) producing quantitative structure-activity relationship models which have better predictive ability and are easier to interpret than those obtained with other methods.
El trabajo que se presenta en esta tesis se ha centrado en el desarrollo de algoritmos de altas prestaciones para la obtención de una nueva generación de descriptores moleculares, con numerosas ventajas con respecto a sus predecesores, adecuados para diversas aplicaciones en el área del diseño de fármacos, y en su implementación en un programa científico de calidad comercial (Pentacle). Inicialmente se desarrolló un nuevo algoritmo de discretización de campos de interacción molecular (AMANDA) que permite extraer eficientemente las regiones de máximo interés. Este algoritmo fue incorporado en una nueva generación de descriptores moleculares independientes del alineamiento, denominados GRIND-2. La rapidez y eficiencia del nuevo algoritmo permitieron aplicar estos descriptores en cribados virtuales. Por último, se puso a punto un nuevo algoritmo de codificación independiente de alineamiento (CLACC) que permite obtener modelos cuantitativos de relación estructura-actividad con mejor capacidad predictiva y mucho más fáciles de interpretar que los obtenidos con otros métodos.

Telemetry system, Optimisation, Sensoric networks, Smart Grid, Internet of Things, Sensors, Information security, Cryptography, Cryptography algorithms, Cryptosystem, Confidentiality, Integrity, Authentication, Data freshness, Non-Repudiation.

The global move towards sustainability and sustainability reporting, the rise and influence of the Global Reporting Initiative (GRI) and triple bottom line reporting, together with the launch of the King III Report, and revision of the Johannesburg Stock Exchange (JSE) listing requirements in South Africa, both requiring the preparation of an integrated report, have resulted in a uniquely altered information environment, in which investors are required to make investment decisions. The value-relevance of this new sustainability information is however to date untested in a South African context. The introduction of the Social Responsible Investment (SRI) Index in South Africa provides a unique opportunity to evaluate the value-relevance of such new reporting. This research report tests the GRI, using the SRI Index as a proxy, to determine whether this accepted reporting standard is recognized as being valuerelevant, from both a short term and long term perspective, on the JSE over the period 2004 to 2012. The short term value-relevance is tested using cumulative average abnormal returns in an event study methodology, while the long term effect was investigated using a 4-tiered portfolio construction technique, which uses the SRI Index category rankings to define the portfolios. The results indicate that true to the long term nature of sustainability information, in the short term the quality of sustainability and sustainability reporting has no effect on the market value of a company. However, in the long term, a positive effect was found where the SRI listed portfolio, and the SRI best performer portfolio, significantly outperformed the non-listed portfolio on a consistent basis as measured using relative performance. The SRI persistent best performer portfolio however underperformed all other portfolios. This is however due to an overwhelming lack of diversification due to a low number of shares in the portfolio, as well as the portfolio being severely overweight in resource shares, which tend to be the best reporters, due to their large environmental impact. The research report therefore concludes that investing in a higher quality SRI/GRI sustainability portfolio, as opposed to a lower quality portfolio, resulted in excess returns to the investors over the period 2004-2012.

Abstract Background: The perceived importance of sustainability has left its mark on organizations. The demand for sustainability reports is growing. The question whether these sustainability reports provide an authentic, or alternatively, an embellished picture of how sustainable a company is, seems interesting.  There is no clear definition of what good or bad sustainability would be, and as such, one could argue that companies are considered to be sustainable, or not, depending on other companies in the same industry. The importance of whether sustainability reports are inter-firm comparable rises in compliance with the importance of sustainability itself. This paper attempts to further investigate the inter-firm comparability aspect by using the latest standards from the GRI, namely the GRI Standards that launched in 2016.  Purpose: Comparability seems to be a natural way of determining whether a company is sustainable or not. The quality of the sustainability reports therefore diminishes, if the inter-firm comparability between them, is lacking. Hence, the thesis has the purpose of determining whether sustainability reports are inter-firm comparable.    Method: This study utilized the GRI database in order to filter and select a population of companies. Seven companies in the European chemical sector were chosen, and a content analysis, where the different firms' responses to 34 selected indicators were analysed and interpreted using the scope of the Stakeholder theory, the Functionalist perspective & the Critical perspective. Conclusion: The inter-firm comparability of the seven companies' sustainability reports, who all used the GRI Standards, was found to be insufficient. This paper adds to previous research which also found inter-firm comparability between sustainability reports conducted according to earlier versions of the GRI framework to be inadequate. The main issues observed were results of differences in how the indicators were answered, sometimes quantitatively, sometimes qualitatively, as well as the amount of superfluous information provided.

A presente dissertação pretende mostrar em que medida é que o relato integrado é um importante instrumento contabilístico de divulgação da informação financeira e não financeira para as empresas. A globalização dos mercados e a sua consequente competitividade faz com que as empresas se tornem mais competitivas e procurem fazer o seu relato integrado de forma clara e objetiva, direcionada para os seus stakeholders. Este trabalho de investigação é composto por duas partes: a primeira parte é composta pela revisão da literatura, onde foram descritos os conceitos acerca do relato das organizações, o relato financeiro e não financeiro e do relato integrado, foi efetuada uma breve descrição da evolução do GRI, desde o G1 até às Normas do GRI, na segunda parte, foi efetuado o estudo de caso da empresa Galp Energia relativamente à entrega e conteúdos do relatório integrado do ano 2018, mas fazendo também uma breve análise aos anos anteriores de 2016 e 2017. Com base no estudo de caso efetuado à empresa Galp Energia, podemos afirmar que esta apresentou o seu relatório integrado do ano 2018, baseado nas Normas do GRI, onde foram incluídas todas as informações financeiras e não financeiras num único documento essencial de divulgação aos seus utilizadores, de forma clara e concisa.
This dissertation aims to show to what extent integrated reporting is an important accounting instrument for the disclosure of financial and non-financial information to companies. The globalization of markets and their consequent competitiveness makes companies become more competitive and seek to make their integrated reporting clear and objective, directed to their stakeholders. This research work is composed of two parts: the first part is the literature review, where the concepts about the reporting of the organizations, the financial and non-financial reporting and the integrated reporting were described. GRI, from G1 to GRI Standards, in the second part, the Galp Energia company case study was carried out regarding the delivery and contents of the integrated report for the year 2018, but also making a brief analysis of the previous years of 2016 and 2017. Based on the case study of Galp Energia, we can state that Galp Energia presented its integrated report of the year 2018, based on the GRI Standards, which included all financial and non-financial information in a single essential disclosure document to its users, clearly and concisely.

O tema da Responsabilidade Social Empresarial (RSE) tem sido tema central no último século, o qual tem vindo a suscitar a envolvência de diversas instituições e entidades para o reforço da reflexão e necessidade de práticas mais atuais. Após um aprofundamento sobre o conceito e os princípios da RSE, compreender a forma como as empresas a incorporaram na sua estratégia, bem como analisar o modo como divulgam a sua prestação nas vertentes social, ambiental e económica, foi a base para esta investigação. Através da revisão da literatura, foi abordado um conjunto de temas e normas associadas à RSE, os fundamentos da estrutura do Relato Integrado do International Integrated Reporting Council (IIRC), as normas da Global Reporting Initiative (GRI) para Relatórios de Sustentabilidade, e o enquadramento legislativo sobre relato não financeiro. Com o objetivo de conhecer a importância da divulgação da informação não financeira para a estratégia da gestão empresarial, procedeu-se a um estudo empírico, assente numa metodologia qualitativa, sendo o principal instrumento, a análise documental com base no estudo de caso do grupo Brisa. Da análise efetuada à informação divulgada nos Relatórios Integrados no triénio de 2016 – 2018 de uma empresa, foi possível analisar a evolução do Relato Integrado (RI) nesse período, identificar o nível de cumprimento das normas GRI e com a estrutura do IIRC e avaliar a sua importância para os stakeholders e potenciais investidores. O estudo revela, nomeadamente: i) o elevado envolvimento dos stakeholders baseado nos princípios da inclusão, relevância e responsabilidade; ii) exemplos de ações desenvolvidas que apresentam investimentos nos capitais humano, social e relacional, intelectual e natural; e iii) a confirmação da necessidade de divulgar informação relativa às vertentes económica, social e ambiental, que integram o conceito Triple Bottom Line da RSE. Conclui-se que o relato da informação não financeira fica facilitado com a elaboração de um Relato Integrado, assente num conjunto de indicadores que permitem evidenciar o comportamento socialmente responsável da empresa.
The theme of Corporate Social Responsibility (CSR) has been a main issue in the last century, which has the led to the involvement of various institutions and entities to reinforce the assessment and need for more current practices. After a depth study on the concept and principles of CSR, understanding how the companies have incorporated it into their strategy, as well as analyzing how they disclose their performance on social, environmental and economic grounds, was the basis for this study. Through literature review, it was addressed a set of CSR related themes and standards, the foundations of the International Integrated Reporting Council (IIRC), the Global Reporting Initiative (GRI) standards for Sustainability Reporting, and the legislative framework on Non-Financial Reporting. In order to know the importance of disclosing non-financial information for the business management strategy, an empirical study was conducted, based on a qualitative methodology. The main instrument was a documental analysis based on the case study from «Brisa Group». From the analysis of the information disclosed in the Integrated Reports (IR) for the threeyear period 2016 – 2018 of a company, it was possible to analyze the evolution of IR during this period, to identify the level of compliance with the GRI standards and the IIRC framework, and to assess their importance to stakeholders and potential investors. In particular, the study reveals: (i) high stakeholder involvement based on the principles of inclusion, relevance and accountability; ii) examples of developed actions that shows investments in human, social and relational, intellectual and natural resources; and iii) confirmation of the need to disclose information on the economic, social and environmental aspects of the Triple Bottom Line concept of CSR. It is concluded that the reporting of non-financial information is facilitated by the elaboration of an Integrated Report, based on a set of indicators that make it possible to highlight the socially responsible behavior of the company.