Dissertations / Theses on the topic 'ISA'

Del av en påbörjad roman om en kvinna som flyttar in i sin avlidna mormors hus efter att ha varit bosatt i London under några år. Hon återupptar kontakten med människor som hon kände som barn, samt reflekterar över tillvaron och ser tillbaka på tiden i London där hon bland annat hade en kärleksrelation som möjligen inte är helt avslutad.

TESIS PARA OPTAR AL GRADO DE MAGÍSTER EN MARKETING
Sanmartín Méndez, Luz Del Carmen, [Parte I], Valdés, María Teresa, [Parte II]
El presente plan de marketing fue desarrollado con el objetivo de posicionar las nuevas bolsas de tela ecológicas Isa Bags en la mente de nuestro mercado objetivo. El plan se ejecutará durante un año iniciando en enero de 2018 y finalizando en diciembre del mismo año. En este plan se plantean las diferentes actividades a realizarse para lograr el objetivo principal y se explica el razonamiento detrás de cada una. De igual manera, se comparte información sobre el entorno y ambiente actual, sobre la industria y fortalezas del producto. Este plan de marketing surge después de haber realizado estudios cualitativos, incluyendo encuestas y entrevistas, para conocer la percepción de los consumidores en nuestro mercado objetivo. Dentro del estudio se tomó en consideración la opinión general sobre el cuidado del medio ambiente para entender como esta impacta su elección de tipo de bolsa, considerando que las Isa Bags son bolsas de tela fabricadas artesanalmente con materiales que no contaminan el ambiente. Se reconocieron segmentos importantes antes de identificar nuestro mercado objetivo y enfocarnos en este para el desarrollo del plan.

Syftet med denna studie ä̈r att undersö̈ka hur infö̈randet av den nya revisionsstandarden ISA upplevs av revisorerna i Sverige och hur ISA fö̈rhåller sig till god redovisningssed och rättvisande bild.

O mercado de sistemas embarcados tem demandado uma variada gama de aplicações, aplicações estas cada vez mais complexas. Para atender tal demanda, visto o declínio da lei de Moore e os processadores chegando ao seu limite de dissipação térmica, os projetistas são pressionados a desenvolverem novas organizações computacionais. Para manter a compatibilidade binária, de forma que a grande quantidade de aplicativos e ferramentas já desenvolvidas possa ser reutilizada, as empresas desenvolvem seus produtos focando em melhorias de um dado processador que irá executar a mesma ISA (Instruction Set Architecture). Essa necessidade de compatibilidade de código impõe muitas restrições à equipe de projeto, haja vista as limitações impostas pela ISA legada. A Tradução Binária (TB) abre novas possibilidades aos projetistas, visto que permite a execução de códigos previamente compilados para uma determinada arquitetura em outra arquitetura. No entanto, a TB acrescenta mais uma camada entre o código e sua execução, trazendo perdas de desempenho. Este trabalho explora um novo mecanismo de tradução binária dinâmico de dois níveis que, ao trocar o primeiro nível, pode executar ISAs diferentes de forma totalmente transparente e ainda amortiza os custos de tradução. Da mesma forma ao trocar o segundo nível de tradução binária pode-se trocar a arquitetura alvo. Com base nesse tradutor de dois níveis, é apresentado como estudo de caso um sistema computacional composto por uma arquitetura reconfigurável capaz de executar códigos x86, ARM, PowerPC e MIPS de forma transparente, com compatibilidade binária e com ganhos de desempenho.
The embedded systems market is demanding a wide range of applications, and these applications are increasing in complexity. In order to meet this demand, since the decline of Moore’s law and processors reaching their thermal dissipation limits, designers are pushed to develop new computer organizations. In order to support binary compatibility, so that the large quantity of applications and tools already deployed can be reused, companies develop their products focusing on improvement of a given processor that will execute the same ISA (Instruction Set Architecture) as before. This need for code compatibility impose a lot of restrictions to the design team, considering the limitations imposed by the legacy ISA. Binary Translation (BT) open new possibilities for designers, since it allows the execution of a code previously compiled to a specific architecture in another architecture. However, BT adds another layer between code and actual execution, therefore bringing performance penalties. This work explores a dynamic two-level binary translation system that, by changing the first BT level, allows the execution of different ISAs in a transparent fashion and still amortizes translation costs. In the same way, it is possible to switch to another target architecture by only changing the second BT level. Based on this two-level translator this work presents, as a case study, a computational architecture comprising of an dynamic reconfigurable array that can execute x86, ARM, PowerPC and MIPS binary codes in a transparent way, maintaining binary compatibility with performance gains.

Bakgrund: International Standards on Auditing (ISA) är en uppsättning med 36 standarder som svenska revisorer har att förhålla sig till vid revision av företag. En av dessa, ISA 540, genomgick nyligen en omarbetning, och den nya versionen är tillämplig för räkenskapsperioder som startade 15 december 2019 och senare. Standarden hanterar revision av uppskattningar i redovisningen, ett område som innebär en växande utmaning för revisorer. Standardsättaren menar att den nya standarden innebär utökade krav och mer detaljerad vägledning kring revision av uppskattningar med syfte att höja revisionskvaliteten. Det finns dock tidigare forskning som visar på att utökad reglering inte självklart leder till förbättrad revisionskvalitet. Det har också funnits en oro från berörda att standardändringen skulle generera i en ökad arbetsbörda som inte vägs upp av de positiva effekterna. Syfte: Syftet med undersökningen är att förklara om ISA 540 (omarbetad) har påverkat revisorers arbetssätt och arbetsbörda. Undersökningen ämnar också att utifrån revisorers upplevelse av den nya standardens konsekvenser dra slutsatser kring påverkan på revisionskvaliteten. Metod: En kvantitativ undersökningsmetod har använts för att kunna dra generella slutsatser kring resultatet. Insamling av data gjordes med hjälp av enkäter för att fånga revisorers upplevelse av den nya standardens påverkan på deras arbete. Hypotesprövning har sedan genomförts med hjälp av teckentest. Slutsats: Slutsatsen är att revision av uppskattningar är ett arbete som blivit mer standardiserat och innebär en högre arbetsbörda för revisorer på grund av ISA 540 (omarbetad). Samtidigt har standarden lett till en förbättring av revisionskvaliteten. Utifrån diskussionen i tidigare studier var detta resultat inte att förvänta, då mer standardiserade processer har kritiserats för att hämma professionellt omdöme vilket i själva verket sägs vara det som förbättrar revisionskvaliteten.
Background: International standards on auditing (ISA) is a set of 36 standards that Swedish auditors have to adhere to when auditing companies. One of these, ISA 540, was recently revised, and the new version is applicable for accounting periods starting December 15, 2019 and later. The standard deals with the audit of estimates, an area that poses a growing challenge for auditors. The standard setter claims that the new standard entails increased requirements and more detailed guidance on auditing estimates with the aim of raising the quality of audits. However, there is previous research that shows that increased regulation does not obviously lead to improved audit quality. There has also been a concern from relevant bodies that the revised standard would generate an increased workload that is not offset by the positive effects. Purpose: The purpose of the report is to explain whether ISA 540 (revised) has affected auditors' working methods and workload. The survey also intends to draw conclusions about the impact on the quality of audits based on auditors' experience of the consequences of the revised standard. Methods: A quantitative method has been used to be able to draw general conclusions about the results. Data was collected using surveys to capture auditors' experience of the revised standard's impact on their work. Sign tests were then performed in order to test the hypothesis of the report. Conclusion: The conclusion is that auditing estimates is a work that has become more standardized and entails a higher workload for auditors due to ISA 540 (revised). At the same time, the standard has led to an improvement in audit quality. Based on the discussion in previous studies, this result was not to be expected, as more standardized processes have been criticized for inhibiting professional judgment, which in fact is said to be what improves the audit quality.

Dada a grande diversidade de aplicações embarcadas presentes nos atuais dispositivos portáveis, ambos os paralelismos em nível de threads e de instruções devem ser explorados para obter ganhos de desempenho e energia. Enquanto MPSoCs (sistemas em chip de múltiplos núcleos) são amplamente usados para esse propósito, estes falham quando consideramos produtividade de software, já que eles são compostos de chips com diferentes arquiteturas que precisam ser programados separadamente. Por outro lado, processadores multi núcleos de propósito geral implementam a mesma arquitetura, mas são compostos de núcleos homogêneos de processadores superescalares que consomem muita potência. Nesta dissertação, propõe-se um novo sistema, que tira proveito de circuitos reconfiguráveis para criar diferentes organizações que implementam a mesma arquitetura, capazes de apresentar alto desempenho com baixo custo energético. Para garantir a compatibilidade binária, usa-se um mecanismo de tradução binária que transforma o código a ser executado no circuito reconfigurável durante a execução. Usando aplicações representativas, mostra-se que uma versão do sistema heterogêneo pode ganhar da sua versão homogênea em média de 59% em desempenho e 10% em energia, com melhoras em EDP (Energy-Delay Product – Produto da energia pelo tempo de execução) em quase todos os cenários. Além disso, este trabalho também propõe e avalia seis escalonadores para este sistema heterogêneo: dois algoritmos estáticos, os quais alocam as threads no primeiro núcleo livre, onde elas permanecerão durante toda a execução; um escalonador direcionado por contagem de instruções, o qual realoca as threads durante pontos de sincronização de acordo com a sua contagem de instruções; um escalonador de Feedback, que usa dados de dentro da unidade reconfigurável para realocar threads; o PC-Feedback, que adiciona um mecanismo de reuso de dados ao último escalonador; e um escalonador Oráculo, que é capaz de decidir a melhor alocação de threads possível. Mostra-se que o algoritmo estático pode ter alto desempenho em aplicações com alto paralelismo, contudo para um desempenho mais uniforme em todas as aplicações os algoritmos de Feedback e PC-Feedback são mais indicados.
Given the large diversity of embedded applications one can find in current portable devices, for energy and performance reasons one must exploit both Thread- and Instruction Level Parallelism. While MPSoCs (Multiprocessor system-on-chip) are largely used for this purpose, they fail when one considers software productivity, since it comprises different ISAs (Instruction Set Architecture) that must be programmed separately. On the other hand, general purpose multicores implement the same ISA, but are composed of a homogeneous set of very power consuming superscalar processors. In this dissertation, we show how one can effectively use a reconfigurable unit to provide a number of different possible heterogeneous configurations while still sustaining the same ISA, capable of reaching high performance with low energy cost. To ensure ISA compatibility, we use a binary translation mechanism that transforms code to be executed on the fabric at run-time. Using representative benchmarks, we show that one version of the heterogeneous system can outperform its homogenous counterpart in average by 59% in performance and 10% in energy, with EDP (Energy-Delay Product) improvements in almost every scenario. Furthermore, this work also proposes and evaluates six schedulers for the heterogeneous system: two static algorithms, which allocate the threads on the first free core, where they will run during the entire execution; an Instruction Count (IC) Driven scheduler, which reallocates threads during synchronization points accordingly to their instruction count; a Feedback scheduler, which uses data from inside the reconfigurable unit to reallocate threads; the PCFeedback scheduler, that adds a reuse mechanism to the last one; and an Oracle scheduler, which is capable of deciding the best thread allocation possible. We show that the static algorithm can reach high performance in applications with high parallelism, however for uniform performance in all applications, the Feedback and PC-Feedback algorithms are better designated.

This thesis deals with the design and implementation of the ISA-95 standard on a newly created production line. The standard and its models are described in the theoretical part, following with the individual selected software solutions, which were used for the standard’s application. Subsequently, a description of the construction and program tools of both devices, which by physical arrangement and their connection create the production line, is provided. The next part of the thesis deals with the design and application of a batch control process. This is the basis for an ISA-95 standard implementation, which uses specific software resources for data acquisition and visualization. A functional verification of the production line and realized design was done within the last part. The conclusion presents an evaluation of production based on analyzed data from the test production.

Relatório de estágio do mestrado em Gestão, apresentado à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Fernando Manuel Pereira Oliveira Carvalho e João Justo Gonçalves.
O presente relatório advém do estágio curricular afeto ao Mestrado de Gestão pela Faculdade de Economia da Universidade de Coimbra, realizado na ISA – Intelligent Sensing Anywhere, S.A. Pretende não só apresentar o trabalho realizado de 2 de Fevereiro até 5 de Junho de 2015 na referida empresa, como também as conclusões relativas ao estudo do tema da Internacionalização. Num mundo cada vez mais global como este em que vivemos a entrada nos mercados externos é uma atividade de enorme importância e que passou a ser praticamente obrigatória para as empresas envolvidas nos mais variados sectores de negócio. Sendo a ISA uma empresa com uma vertente bastante tecnológica a necessidade de continuar a aposta nos mercados internacionais é uma constante, tentando aproveitar as oportunidades que surgem para chegar a novas regiões e mercados. Como forma de aumentar o portefólio de mercados e clientes foram analisados e selecionados mercados alvo, tentando perceber as suas características por forma a depois decidir quais os melhores modos de operação. Ao longo deste relatório será feita uma abordagem mais teórica ao tema da Internacionalização, uma breve apresentação da empresa e ao mercado onde atua, e serão abordadas as atividades desenvolvidas durante o estágio.

Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget. Denna bakgrund ledde oss fram till uppsatsens syfte som är att undersöka hur den externa revisionen påverkas av internrevision sett utifrån en externrevisors perspektiv. För att besvara uppsatsens frågeställningar har en kvalitativ fallstudie använts. Semistrukturerade intervjuer genomfördes med fem externa revisorer för insamlandet av data. Från fallstudien framkom det att internrevisionen påverkar externa revisorer. Ytterligare visade studien att det sker ett samarbete mellan den interna och externa revisionen. En bra internrevision leder till ett mer effektivt arbetssätt samt en mindre riskfylld revision. Resultatet som framkom i studien visar att externa revisorer använder den interna revisionens underlag om den bedöms som tillförlitlig. Samarbetet mellan revisorerna bidrar till en mer effektiv revision.

År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ”hög men inte absolut säkerhet”, ersatts med termen ”rimlig säkerhet”. I problemdiskussionen argumenterar vi för vilka problem som denna förändring kan medföra. Vi nämner bland annat att revisionsberättelsen kan bli allt för komplicerad, vilket kan leda till försämrad kommunikation inte enbart mellan revisorer och kunder, men även kunderna och deras intressenter. Denna studie utgår från ett kvalitativt synsätt och har antagit en deduktiv ansats för att besvara den valda problemformuleringen på bästa sätt. Denna diskussion leder oss till problemformuleringen som lyder:                                  ”Hur kommer relationen mellan revisorer och kunder förändras vid tillämpningen av International Standards on Auditing, ISA?”                 Utifrån denna problemformulering har vi för avsikt att studera om relationen mellan revisorerna och kunderna har förändrats efter tillämpningen av ISA. Dessutom vill vi skapa en insikt i om kunderna är medvetna om denna förändring och de bakomliggande orsakerna till förändringen. För att söka svar på frågorna har bland annat besöksintervjuer genomförts med både revisorer och kunder.            Detta resonemang kommer sedan att kopplas samman med relevanta teorier som vi anser lämpade till denna studie, såsom Kommunikationsprocessen, Agentteorin, Förändringsteorin, Motivationsteorin och Etik & Moral.        Vi kan konstatera att revisorernas kunder överlag i Sverige har mycket god tillit till sina revisorer och dessutom anser de även att revisorerna är mycket mera än en kontrollant. Det kunderna främst värdesätter är att revisorerna även fungerar som ett bollplank, där de kan bolla frågor mellan varandra.   Under genomförandet av denna studie har det bland annat framkommit att kommunikationen från revisionsbyråernas sida har varierat gällande att informera kunderna kring tillämpandet av den internationella revisionsstandarden ISA.  Resultatet av denna studie har bland annat lett fram till att revisionsbyråerna och däribland revisorerna måste arbeta med att bli bättre på att kommunicera förändringar som påverkar dem själva samt sina kunder.

Through the past several decades, based on the Moore's law, the semiconductor industry was doubling the number of transistors on the single chip roughly every eighteen months. For a long time this continuous increase in transistor budget drove the increase in performance as the processors continued to exploit the instruction level parallelism (ILP) of the sequential programs. This pattern hit the wall in the early years of the twentieth century when designing larger and more complex cores became difficult because of the power and complexity reasons. Computer architects responded by integrating many cores on the same die thereby creating Chip Multicore Processors (CMP). In the last decade, the computing technology experienced tremendous developments, Chip Multiprocessors (CMP) expanded from the symmetric and homogeneous to the asymmetric or heterogeneous Multiprocessors. Having cores of different types in a single processor enables optimizing performance, power and energy efficiency for a wider range of workloads. It enables chip designers to employ specialization (that is, we can use each type of core for the type of computation where it delivers the best performance/energy trade-off). The benefits of Asymmetric Chip Multiprocessors (ACMP) are intuitive as it is well known that different workloads have different resource requirements. The CMPs improve the performance of applications by exploiting the Thread Level Parallelism (TLP). Parallel applications relying on multiple threads must be efficiently managed and dispatched for execution if the parallelism is to be properly exploited. Since more and more applications become multi-threaded we expect to find a growing number of threads executing on a machine. Consequently, the operating system will require increasingly larger amounts of CPU time to schedule these threads efficiently. Thus, dynamic thread scheduling techniques are of paramount importance in ACMP designs since they can make or break performance benefits derived from the asymmetric hardware or parallel software. Several thread scheduling methods have been proposed and applied to ACMPs. In this thesis, we first study the state of the art thread scheduling techniques and identify the main reasons limiting the thread level parallelism in an ACMP systems. We propose three novel approaches to schedule and manage threads and exploit thread level parallelism implemented in hardware, instead of perpetuating the trend of performing more complex thread scheduling in the operating system. Our first goal is to improve the performance of an ACMP systems by improving thread scheduling at the hardware level. We also show that the hardware thread scheduling reduces the energy consumption of an ACMP systems by allowing better utilization of the underlying hardware.
A través de las últimas décadas, con base en la ley de Moore, la industria de semiconductores duplica el número de transistores en el chip alrededor de una vez cada dieciocho meses. Durante mucho tiempo, este aumento continuo en el número de transistores impulsó el aumento en el rendimiento de los procesadores solo explotando el paralelismo a nivel de instrucción (ILP) y el aumento de la frecuencia de los procesadores, permitiendo un aumento del rendimiento de los programas secuenciales. Este patrón llego a su limite en los primeros años del siglo XX, cuando el diseño de procesadores más grandes y complejos se convirtió en una tareá difícil debido a las debido al consumo requerido. La respuesta a este problema por parte de los arquitectos fue la integración de muchos núcleos en el mismo chip creando así chip multinúcleo Procesadores (CMP). En la última década, la tecnología de la computación experimentado enormes avances, sobre todo el en chip multiprocesadores (CMP) donde se ha pasado de diseños simetricos y homogeneous a sistemas asimétricos y heterogeneous. Tener núcleos de diferentes tipos en un solo procesador permite optimizar el rendimiento, la potencia y la eficiencia energética para una amplia gama de cargas de trabajo. Permite a los diseñadores de chips emplear especialización (es decir, podemos utilizar un tipo de núcleo diferente para distintos tipos de cálculo dependiendo del trade-off respecto del consumo y rendimiento). Los beneficios de la asimétrica chip multiprocesadores (ACMP) son intuitivos, ya que es bien sabido que diferentes cargas de trabajo tienen diferentes necesidades de recursos. Los CMP mejoran el rendimiento de las aplicaciones mediante la explotación del paralelismo a nivel de hilo (TLP). En las aplicaciones paralelas que dependen de múltiples hilos, estos deben ser manejados y enviados para su ejecución, y el paralelismo se debe explotar de manera eficiente. Cada día hay mas aplicaciones multi-hilo, por lo tanto encotraremos un numero mayor de hilos que se estaran ejecutando en la máquina. En consecuencia, el sistema operativo requerirá cantidades cada vez mayores de tiempo de CPU para organizar y ejecutar estos hilos de manera eficiente. Por lo tanto, las técnicas de optimizacion dinámica para la organizacion de la ejecucion de hilos son de suma importancia en los diseños ACMP ya que pueden incrementar o dsiminuir el rendimiento del hardware asimétrico o del software paralelo. Se han propuesto y aplicado a ACMPs varios métodos de organizar y ejecutar los hilos. En esta tesis, primero estudiamos el estado del arte en las técnicas para la gestionar la ejecucion de los hilos y hemos identificado las principales razones que limitan el paralelismo en sistemas ACMP. Proponemos tres nuevos enfoques para programar y gestionar los hilos y explotar el paralelismo a nivel de hardware, en lugar de perpetuar la tendencia actual de dejar esta gestion cada vez maas compleja al sistema operativo. Nuestro primer objetivo es mejorar el rendimiento de un sistema ACMP mediante la mejora en la gestion de los hilos a nivel de hardware. También mostramos que la gestion del los hilos a nivel de hardware reduce el consumo de energía de un sistemas de ACMP al permitir una mejor utilización del hardware subyacente.

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A auditoria em Portugal está a passar por uma fase de intensas alterações de natureza legislativa, fruto da entrada em vigor, desde 1 de janeiro de 2016, dos regimes jurídicos da profissão de auditor (Revisor Oficial de Contas) e da supervisão da sua atividade. Este estudo analisa os potenciais impactos da aplicação direta, e não supletiva, das normas internacionais de auditoria (ISA- International Standards on Auditing) na atividade do auditor e aponta as principais diferenças entre o anterior normativo da Ordem dos Revisores Oficiais de Conta (OROC) e o normativo do IAASB (International Auditing and Assurance Standards Board). A abordagem do tema parte da perceção de que a atividade do auditor se baseia em normas. Procede-se então, no segundo capítulo, a uma revisão de literatura sobre a adoção das normas internacionais de auditoria em várias jurisdições, bem como sobre as normas de auditoria portuguesas vigentes até 2015 e sobre as próprias ISA. No terceiro capitulo procede-se a uma análise comparativa entre as Normas Técnicas de Revisão/ Auditoria (NTRA) e das Diretrizes de Revisão/ Auditoria (DRA), e as ISA, enfatizando as principais diferenças de âmbito, conteúdo e desenvolvimento. O quarto capítulo sugere um guião de confronto metodológico de práticas de auditoria vigentes com as ISA, que pode ajudar a percecionar as diferenças de abordagem entre anteriores normas e as ISA, materializado numa lista de questões que pode ajudar a monitorizar a adoção das ISA nas atividades de auditoria dos escritórios portugueses.
The audit in Portugal is currently going through a phase of intense legislative changes, as a result of the implementation, since January 1, 2016, of both legal regime of auditors profession (Ordem dos Revisores Oficiais de Conta) and the supervision of their activity. The aim of this study is to analyze the potential impacts of the direct and non supplementary application of International Standards on Auditing (ISA) in the auditor's activity and points out the main differences between the previous Ordem dos Revisores Oficiais Contas (OROC) standards and those issued by International Auditing and Assurance Standards Board. The approach is based on the perception that the auditor's activity is based on standards. Moreover, a literature review will be carried out in the second chapter on the implementation of international auditing standards in various jurisdictions, as well as on Portuguese auditing standards in force up to 2015 and on ISA's own. Furthermore, on the third chapter, a comparative analysis between the Technical Auditing Standards and the Audit Guidelines issued by OROC, and the ISA, emphasizing the main differences in scope, content and development. The fourth chapter will therefore suggest a methodological clash of audit practices in place with ISAs, which can help to understand the differences in approach between previous standards and ISAs, materialized in a list of questions that can help to monitor the implementation of ISAs in audit portuguese offices.
info:eu-repo/semantics/publishedVersion

Relatório de estágio do mestrado em Economia (Economia Industrial), apresentado à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Eduardo Barata.
O presente Relatório insere-se no âmbito do estágio curricular na área Business Development da unidade de negócio energética da ISA – Intelligent Sensing Anywhere, SA, realizado entre os dias 15 de março e 5 de julho de 2013, integrado no Mestrado em Economia da Faculdade de Economia da Universidade de Coimbra. As razões pelas quais o mercado ESCO – Energy Service Companies ainda não alcançou o destaque que muitos autores preveem devem ser destacadas como o principal objeto de pesquisa deste trabalho. Os contributos apresentados para enquadrar esta problemática permitem igualmente ajudar a perceber a posição da ISA neste mercado. O Relatório compreende três partes. Na primeira faz-se uma apresentação da empresa e do estágio. Na segunda propõe-se um enquadramento teórico do tema, com destaque para os modelos de negócio implementados pelas ESCO e para as principais fontes de financiamento em que estes assentam. Finalmente explora-se um caso de estudo, a partir do qual se procura traçar contributos para uma visão crítica da estratégia da ISA Energy no contexto das ESCO.

This thesis describes the International Standards on Auditing (ISA) and the Vietnamese national Standards on Auditing (VSA), their genesis and current situation. The thesis presents a development of the audit in Vietnam, it's present situation and expected progress. The research refers to a survey. The aim of this survey was finding out the opinions and attitudes of Vietnamese's auditors to ISA and VSA.

Embedded processors have to execute programs under the constraints of limited resources such as memory and power. As a result, code size becomes as important a metric as performance when evaluating applications written for the embedded domain. Existing techniques improve one program metric at the cost of the other. Simultaneouslyachieving good code size and performance is a challenging problem. This dissertation proposes compiler and microarchitectural techniquesthat address this problem.Dual-Width ISA processors provide a platform with two instructionsets - a 32-bit instruction set yielding fast programs and a 16-bit instruction set yielding small programs. The techniques described here exploit properties of dual-width ISA processors to bridge the gap betweenthe small programs and the fast programs by improving the performance of 16-bit programs, yielding small {\em and} fast programs.An integrated microarchitectural/compiler framework (Dynamic InstructionCoalescing) and a purely microarchitectural framework (Dynamic Eager Execution) are proposed. Dynamic Instruction Coalescing introduces a new kindof instruction - an Augmenting eXtension or AX. AX instructions aredynamically coalesced with the succeeding instruction at no cost. Efficient compiler techniques are proposed to use AX instructions to perform localand global optimizations that improve performance without negatively affectingcode size. Dynamic Eager Execution is a microarchitecture that improves the performance of 16-bit programs by eagerly executing instructions. This framework comprises two techniques namely Dynamic Delayed Branching and Dynamic 2-wide Execution. The first improves branch behavior and the otherseeks to improve program execution by simultaneously issuing multiple instructions.

Thesis (B.Sc.(Hons.))--University of Adelaide, Dept. of Geology and Geophysics, 1999.
National grid reference Quamby (6957) 1:100 000 sheet. One col. folded map in pocket pasted onto back cover. Includes bibliographical references (4 leaves).

Employee engagement has been a popular research subject since the change of the millennium. Although it was first mentioned in 1990 by W. A. Kahn, there is no universally agreed upon theoretical background to date. The scientific discussion is divided into two branches which often ignore one another. In addition to having different perspectives to engagement in general, there are also multiple ways to measure engagement. In this thesis the aim is to test the ISA engagement scale (Soane et al. 2012) in a new context. References to the ISA engagement scale dimensions and items are searched for from the official texts of two case companies, Kesko and VR Group. As the mentions are found, there are development suggestions made for ISA engagement scale. For example, employer-originated development is seen as an additional condition for ISA engagement. The study is qualitative and uses a case-study methodology. The results can be utilized within the engagement research field as they bring forward perspectives omitted from the past discussion. The study also strengthens the position of ISA engagement scale as a good way to measure engagement in organizations.

The purpose of this thesis is to investigate the effectiveness of executing High Performance Computing (HPC) workloads on multiprocessors with heterogeneous Instruction Set Architecture (ISA) cores. ISA-heterogeneity in processor designs provides a unique dimension for researchers to explore performance benefits through diversity in design choices. Additionally, each application has a natural preference to one processor in a selected group of processors (we defined this term as processor-preference), and processor-preference is highly affected by processor design choices. Thus, a system with heterogeneous-ISA cores offers an intriguing design perspective, packing heterogeneous-ISA cores in the same processor or system that compensate each other in dynamic workload scenarios. This thesis considers dynamic migrating applications with different processor-preferences across ISA-different cores to exploit the potential of this idea. With SIMD instructions getting more attention from chip designers, this thesis also presents the necessary modifications for a general compiler/run-time infrastructure to transform the dynamic program state of SIMD regions at run-time from one ISA format to another for cross-ISA migration and execution. Lastly, this thesis presents a processor-preference-aware scheduling policy that makes dynamic cross-ISA migration decisions that improve overall system throughput compared to homogeneous-ISA systems. This thesis prototypes a heterogeneous-ISA system using an Intel Xeon Gold 5118 x86-64 server and a Cavium ThunderX ARMv8 server and evaluates the effectiveness of our infrastructure and scheduling policy. Our results reveal that heterogeneous-ISA systems that are processor-preference-aware and with cross-ISA execution migration capability can yield throughput gains up to 36\% compared to traditional homogeneous ISA systems.
Master of Science
The author of this thesis has a family full of non-engineers. To persuade family members that the work of this thesis is meaningful, aka the author is not procrastinating in school, the author decided to draw an analogy between processors and cars. Suppose in an alternative universe, cars (systems) can be powered by engines (processors) that uses two different fuel-sources (ISAs): gasoline or electric (single-ISA) processors but not both (heterogeneous-ISA). Car manufacturers (chip designers) can build engines with different design choices (processors with varying design options): engines combined with turbochargers for gasoline-powered cars, high-performance batteries combined with energy-efficient batteries for electric-powered cars (added extended instruction sets, CPU designs that target vastly different use cases, etc.). However, each design choice is limited to improving performance for a specific type of fuel-source based engine. For example, having battery alternatives has no performance impact on gasoline-powered engines. As time passes by, car manufacturers have exhausted options to make a drastic improvement to their existing engine designs (limited performance gains in recent chips). To tackle this problem, in this thesis, the author first examined the usage of cars: driving on the road (running applications). The author's study found that no single engine is suitable for all routes (no single processor is good for all workloads), and cars powered by different fuel-source based engines showed a significant diversity in performance (application performance varies drastically between systems with processors built on different ISAs). Gasoline-powered cars perform well on high-speed roads, whereas electric-powered cars perform well on low-speed roads. Unfortunately, in real life, a person's commute (a workload of applications) consists of a mixture of high-speed roads and low-speed roads, and one cannot know the exact percentage of each kind of path they travel (exact application composition in a workload) beforehand. Therefore it is challenging for a person to make the correct car selection for the incoming commute (choose the right system for a workload). This thesis tries to solve this commuting problem by building a car that has multiple engines fitted to suit different road needs (systems with processors that have vastly different use cases). This thesis looks at a particular dimension of combining various fuel-powered engines in the same car (a system with heterogeneous-ISA processors). The author believes that adding diversity in fuel-powered engine selections provide an exciting dimension in car design choices (adding ISA-heterogeneity in processors provide a unique dimension in system design). Thus, this thesis focuses on estimating a theoretical multi fuel-powered car's performance by combining two different fuel-powered cars into a single mega-car using some framework (Popcorn Linux). This framework allows this mega-car to be driven by a combined fuel source with fuel intake freely transfer between fuel-sources (cross-ISA migration and execution) based on road conditions (application encountered). Based on the evaluation of this new prototype, the author finds that in a real-life scenario (workload with mixed application combination), cars with multiple fuel-source based engines have better performance than two single fuel-source based cars (systems with heterogeneous-ISAs processors perform better than systems with homogeneous-ISAs processors). The author hopes that this study can help build the foundation for the development of hybrid cars (system with heterogeneous-ISAs in the same processor) in the future as well as the consideration of modifying existing car into a mega-car with multiple engines suited for different road needs for improved commute performance for now. Ultimately, this thesis is not about cars. The author hopes that by explaining the research done in this paper through cars, general audiences can understand what this work is trying to investigate and what solution they have provided. In this work, we investigate the potential of a system with heterogeneous-ISA processors. This thesis prototypes one such system and finds that heterogeneous-ISA systems have performance benefits than traditional homogeneous-ISA systems over a series of experiment evaluations.

Relatório de estágio do mestrado em Gestão, apresentado à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Patrícia Pereira da Silva, João Margarido.
O presente relatório pretende apresentar o trabalho desenvolvido durante o estágio curricular integrado no Mestrado em Gestão da Faculdade de Economia da Universidade de Coimbra. O estágio decorreu no Departamento Financeiro e de Controlo da empresa ISA – Intelligent Sensing Anywhere, SA, entre os dias 1 de Outubro de 2011 e 31 de Março de 2012. À descrição das atividades realizadas será adicionada uma componente teórico-prática que será a determinação do valor da ISA. Este trabalho desenrola-se ao longo de três capítulos: inicialmente faz-se uma abordagem teórica sobre as metodologias de avaliação de empresas, salientando as suas principais vantagens e limitações e, seguidamente apresenta-se a empresa e o estágio. Posteriormente, passar-se-á à avaliação da ISA utilizando o método dos cash flows descontados

Severe feather-pecking (SFP) is a multifactorial behaviour whereby birds peck at and pull out the feathers of conspecifics. It can result in extensive feather loss, wounds, and death in affected birds. Many causal factors have been identified in contributing to the expression of SFP, yet the underlying motivations for the behaviour are not fully understood. Despite over five decades of research, SFP persists as a highly deleterious and prevalent problem in the egg industry worldwide, with no effective method of control. SFP can occur at extremely high rates, with studies reporting between half and three-quarters of flocks surveyed as affected. SFP therefore represents a significant risk to hen welfare. In the last half century, increased intensification of animal production has taken place. Concurrently over recent years, there has been an increase in non-cage housing systems for laying hens. Since SFP is thought to be socially transmitted throughout a flock, it has been found to be particularly difficult to control in non-cage systems. SFP is thought to be inversely correlated with use of the outdoor range area, although few studies have investigated this relationship and factors which affect range use. Research to investigate why SFP occurs, and how it may be managed, is critical for the future of the egg industry, as well as hen welfare. Some research suggests that SFP is an abnormal behaviour, and may be used as an animal model for obsessive compulsive disorder in humans. Other studies hypothesise that it is triggered by the inhibition of ground-pecking, a foraging behaviour. Still others suggest that SFP has a nutritional basis, and is primarily performed with the intent to ingest feathers. Fearfulness is thought to play a role in the expression of SFP, but the causal relationship has not been determined, as well as whether the recipients or those performing SFP are more fearful. It is also not clear whether the gentle form of feather-pecking (GFP), which does not cause damage to the birds, acts as a precursor to SFP later in life. SFP has been widely controlled by beak-trimming (BT), whereby the tip of the beak is removed. BT does not address the cause of the behaviour, and is the subject of controversy and banned in a number of countries due to welfare reasons. Its effectiveness has also been questioned. There is a need for research to investigate the current need for BT, and potential alternatives. Chapter 1 gives a general introduction to the topics covered in this thesis. Chapter 2 provides a consolidated review of the research on the motivational basis for SFP, how SFP is affected by the environment, and how feeding behaviour and feather-eating are implicated. It was concluded in chapter 2 that more research should be conducted to investigate types of environmental enrichment (EE) that may enhance foraging behaviours as a method to reduce SFP. In addition, research is required on individual bird variation, and the underlying behavioural characteristics related to the expression of SFP. Further, while feather-eating is thought to be important in the expression of SFP, more research is required to understand the specific role it plays, and why some birds may have a greater appetite for feathers. Chapter 3 studies the effects of BT and EE during the rearing period, and plumage damage due to SFP later in life. Chapter 4 investigates some behavioural traits of pullets during the rearing period, how these are affected by the BT and EE treatments, and whether they may be predictive of SFP later in life. Sixteen pens of 50 ISA Brown laying hens were used (n = 800). The BT and EE treatments were applied in a 2 × 2 factorial arrangement. Half of the birds were BT at 1 d of age using an infra-red laser, and a follow-up light-trim was performed at 11 weeks of age with a hot blade. Half of the birds received EE which comprised pecking strings, whole oats in the litter, and greater litter depth. Four focal birds were selected at random per pen, at 11 days of age (n = 64). In chapter 3, focal birds were subject to in situ behaviour observations from 3 to 14 weeks of age. BT birds performed less ground-pecking (P = 0.003), less SFP (P = 0.02) and more GFP (P = 0.02) than their non-BT counterparts during the rearing period. These birds also exhibited less feather damage at 43 weeks of age (P < 0.001). EE caused birds to perform more ground-scratching (P = 0.03) and more dustbathing (P = 0.01) during the rearing period, but had no effect on plumage damage at 43 weeks of age. There was also no interaction effect of BT and EE on plumage damage. It was concluded that BT was an effective method to control SFP and plumage damage, and while pullet behaviour was modified by EE during rearing, it was not effective in reducing SFP. In chapter 4, focal birds were subjected to well-validated behaviour tests; the open-field test (OFT) and the tonic immobility (TI) test, at 5 and 9 weeks of age, respectively. These tests were performed to estimate fearfulness, coping style, and social motivation. Non-BT birds vocalised more (P = 0.02) and at louder volumes (P = 0.02) in the OFT at 5 weeks of age, potentially indicating a higher need for social reinstatement. There were no differences between treatments in their levels of fearfulness, as assessed by the TI test (P = 0.99). There were no predictive relationships between test responses at 5 weeks of age, and plumage damage at 43 weeks of age when analysed using ordinal regression. It was concluded that while the behavioural tests were not related to plumage damage later in life, BT may cause a decreased need for social reinstatement at a young age. Leading on from chapter 4, chapter 5 investigates some underlying behavioural traits of hens classified as feather-peckers, victims, or controls (n = 70). Focal birds were selected due to their involvement in SFP. Victims were selected due to extensive plumage damage, feather-peckers were selected due to the performance of SFP towards other birds, and controls were selected due to a lack of plumage damage and SFP. Control birds thereby appeared unaffected by SFP. The victims and feather-peckers were in pens in which SFP and plumage damage were evident, whereas the control birds were in pens in which little plumage damage was evident. Focal birds were subjected to an OFT and a TI test in the laying period, between 35 and 42 weeks of age, and observed in their home pens at 43 and 44 weeks of age. Birds in SFP pens performed (P = 0.01) and received (P < 0.001) more SFP, and also performed more GFP (P = 0.007) than non-SFP pens, but there was no relationship between SFP in a pen and ground-pecking (P > 0.1). In the OFT, feather-peckers made more vocalisations (P < 0.001) at higher volumes (P < 0.001) than ‘victims’ of SFP, and also made more escape attempts (P = 0.03). In the TI test, victims had longer latencies to right themselves than peckers (P < 0.001). It was concluded that the higher levels of vocalisations and escape attempts made by peckers in the OFT may have been due to greater social motivation. The results of this chapter are therefore in agreement with the findings in chapter 4, that birds performing more SFP may be more socially motivated. When the results from chapters 4 and 5 are considered together, it appears that SFP causes increased fearfulness in victims, rather than fearfulness predisposing birds to perform SFP. Chapter 6 compares feather-eating between six SFP pens and six non-SFP pens (n = 12 pens, 600 hens). SFP was determined by feather-scoring and in situ behaviour observations. A second experiment in chapter 6 investigates the temporal relationship between feather-eating and SFP in 16 pens (n = 800 hens) to determine whether feather-eating may predict SFP. This was done by assessing feather-eating prior to the development of SFP, at 15 weeks of age, and again after SFP was apparent, at 40 weeks of age. In the first experiment, there was a clear relationship between SFP and feather-eating, where birds in pens with plumage damage had a higher probability of feather ingestion (P = 0.02), and showed shorter latencies to peck at, and ingest loose feathers (P < 0.001). Birds also ingested feathers from some birds faster than others (P < 0.001). In the second experiment, birds tended to peck feathers taken from the rump more times than feathers sourced from the back at 40 weeks of age (P = 0.06). These findings demonstrate that birds may preferentially ingest feathers from some birds and particular body areas. This was in line with anecdotal observations of plumage damage occurring mostly on the rump area. Birds pecked at the feathers more (P < 0.001), had a higher probability of ingesting feathers (P < 0.001), and pecked and ingested feathers more quickly (P < 0.001) at 40 than 15 weeks of age. This suggests that birds had a heightened interest in ingesting feathers once SFP was occurring at an older age, although a predictive relationship was not determined due to a lack of variation in plumage damage between pens in this experiment. Chapter 7 investigates the relationships between fearfulness, plumage damage, and range use. Two pens of 50 hens (n = 100) were fitted with Radio Frequency Identification transponders at 26 weeks of age. The hens’ use of the outdoor range was then tracked continuously over a period of 13 days. Two subpopulations were then identified at the end of the trial: high range users (n = 15) and low range users (n = 15), based on their total time spent outside. These birds were subjected to TI tests and feather-scored at 29 weeks of age. There was no relationship between plumage damage and time spent outside on the range (P = 0.68), but there was a negative association between TI duration and range use (P = 0.01). This negative association suggests that fearful birds are less likely to use an outdoor range area. Chapter 7 indicates that Radio Frequency Identification technology provides a potential means for quantifying range use in laying hens, on which there is currently very little information. This thesis supports a relationship between fearfulness and SFP (chapter 5). SFP appeared to cause higher levels of fearfulness in the recipients, rather than fearfulness predisposing birds to perform SFP (chapters 4 and 5). Fearfulness was also negatively associated with time spent on the outside range area (chapter 7). While previous studies have found range use and plumage damage to be inversely correlated, this was not found in chapter 7. The relationships between fearfulness, SFP, and range use warrant further research, particularly in larger flock sizes. Social motivation appears to be implicated in the expression of SFP. Birds that performed more SFP (chapters 3 and 5) also demonstrated higher levels of social motivation in the OFTs (chapters 4 and 5). GFP did not predict plumage damage later in life (chapter 3), but was positively associated with SFP (chapter 5). Results from chapters 3 and 5 do not support the hypothesis that SFP is redirected ground-pecking. BT significantly reduced plumage damage. While there were no effects of EE on plumage damage, it appeared to enhance the behavioural repertoire during the period in which it was provided (chapter 3), and tended to reduce SFP received in the laying period (chapter 5). Feather-eating may play an important role in SFP (chapter 6), although investigation of a predictive relationship was precluded, and future research should focus on elucidating the relationship between feather-eating and SFP. This thesis provides information on:  The short and longer term effects of EE and its interaction with BT. This knowledge could contribute to the development of appropriate husbandry and housing conditions for laying hens to minimise the expression of SFP.  Feather-eating and its positive association with SFP. It is suggested that birds may have preferences for feathers from particular body areas and birds.  Behavioural characteristics of pullets prior to the development of high rates of SFP and plumage damage, the usefulness of behavioural tests as predictors of SFP, and the congruency between two behavioural tests, the OFT and the TI test.  Behavioural traits in birds expressing SFP compared with victimised birds. This information is important in developing standardised phenotypic characteristics of birds that perform SFP. Associated phenotypic characteristics may be utilised in breeding programs to control SFP on a broader scale.  Range use, fearfulness, and plumage damage. Little is known about range use, why birds access the range area differentially within a flock, and how it may be related to SFP. Information in this area is therefore important to contribute to the understanding of laying hen behaviour and how best to manage and house laying hen flocks. Therefore, this thesis was successful in 1) increasing the understanding of why SFP occurs; 2) providing information on some of the underlying motivations of birds that perform SFP, 3) providing information on some potential methods for control, and 4) identifying avenues for further research.

Syftet med denna studie är att skapa förståelse för hur revisorer går till väga vid revision av verkligt värde på förvaltningsfastigheter. Forskningsstrategin är av kvalitativ art med en abduktiv ansats och grundas i den hermeneutiska forskningstraditionen. Den empiriska undersökningen utgörs av semistrukturerade intervjuer som sedan tolkas och kopplas till tidigare forskning och relevanta teorier för att besvara studiens forskningsfrågor. Studiens resultat visar hur revisorer går till väga vid revision av verkligt värde på förvaltningsfastigheter, genom en modell med tre faser. Ingen större skillnad på revisionsmetod kan urskiljas genom den empiriska undersökningen. Studien kommer även fram till att IAS 40 medför högre krav på revisorers kunskap på grund av att det verkliga värdet är av större väsentlighet och risk, samt innebär mer subjektiva bedömningar av antaganden och indata. I studiens teoretiska resultat återfinns tre-fas-modellen för revision av verkligt värde på förvaltningsfastigheter samt skillnaden mellan full värdering och skrivbordsvärdering. Det praktiska resultatet för studien består av förslag till förändring av ramverk kring området. Som förslag till vidare forskning på området rekommenderar författarna att undersöka varför de oerfarna revisorerna har en mindre positiv syn på verkligt värde. Även latent skatt inom fastighetsbolag belyses som ett område med möjlighet till vidare forskning.
The purpose of this study is to create an understanding of how auditors audit fair value of investment properties. The research strategy is of qualitative nature, with an abductive research approach and is based on the hermeneutical research tradition. The empirical study is based on semi-structured interviews which are then interpreted and linked to previous research and relevant theories to answer the study’s research questions. The study shows how the auditors proceed during the audit of fair value of investment properties, through a model with three phases. No big difference of audit methodology can be identified through the empirical study. The study also concludes that IAS 40 results in higher demands on auditors' knowledge due to the major importance and risk that fair value brings, which means more subjective assessments of assumptions and inputs. The study's theoretical contributions include a three-phase model for the audit process of fair value of investment properties and the difference between a full valuation and a desktop valuation. The practical contribution of the study consists of proposals for change in the framework. As suggestions for further research in this area, the authors suggest why the inexperienced auditors have a less positive view of fair value. Also deferred taxes in real estate is highlighted as an area of opportunity for further research.

The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor’s use of experts is a difficult task. Because of the scandals that have occurred and that research in this specific area is limited it would be interesting to investigate the affects on comfort. The purpose of this paper is to investigate how the auditor’s use of experts affects comfort. To fulfill this purpose, this paper builds on a deductive approach. A model have been developed based on previous research containing various factors such as; Risk, “structure/judgment”, “trust”, information asymmetry and auditor overconfidence. This model has been empirically tested through the use of interviews with auditors and experts. The results from this study indicate that the use of experts have a positive affect on the auditors perceived comfort. The conclusions drawn indicate, among other things, that the customer perspective is a vital part in the auditor’s work and that this seems to have an affect on comfort. This study also is considered to demonstrate the importance of the concept trust for the creation of comfort. It has also appeared that the auditors’ control of the expert evaluation sometimes is inadequate. The contributions made by this paper is mainly that it illuminates an area that is relatively unexplored, as no earlier research seems to have investigated the use of experts from a comfort perspective. This paper also contributes in highlighting the problems with the auditor’s lack of controlling the expert, when the auditors mission is to bring comfort to the public
Den moderna revisorn är nuförtiden, på grund av en ökad komplexitet, beroende av användningen av experter. Olika skandaler har samtidigt inträffat där det visats sig att revisorn har använt sig av experter i revisionen. Trots att revisorn använder experter står denna ensamt ansvarig för det utlåtande som experten ger. Forskning ger samtidigt indikationer på att revisorns användande av experter innebär en svår situation. På grund av de skandaler som skett och att forskning inom området är begränsad gör det intressant att undersöka hur detta påverkar revisorns komfort. Syftet med denna studie är att undersöka hur revisorns användning av experter påverkar komforten. För att kunna uppfylla detta syfte har denna studie baserats på en deduktiv ansats. En modell har utvecklats baserad på tidigare forskning innehållande olika faktorer såsom; risk, structure/judgement, ”trust”, informationsasymmetri och revisorns övertro. Denna modell har sedan testats empiriskt genom intervjuer med revisorer och experter. Resultaten från denna studie indikerar att användningen av experter har en positiv effekt på revisorns komfort. Slutsatserna som dragits innefattar bland annat att indikationer på att kundperspektivet har en central del i revisorns arbete och att detta är något som tycks ha en påverkan på komforten. Denna studie anses även visa på betydelsen av begreppet ”trust” för skapandet av komfort. Det har även framkommit att revisorns kontroll av expertens bedömning ibland är bristande. Uppsatsens bidrag är framförallt att den belyser ett forskningsområde som är tämligen outforskat, då ingen tidigare forskning tycks ha undersökt användandet av experter ur komfortperspektivet. Uppsatsen bidrar även i form av att den belyser problematiken med att revisorn brister i kontrollen av experten trots att revisorns uppdrag är att skapa komfort hos allmänheten.

During the last decade, there has been severe critique directed at the auditing profession regarding its necessity and accuracy. Auditors have been accused of neglecting their duty to the public interest, which is overshadowed by their financial dependence on the audited companies. In light on several large audit failures, the users of the audit report have demanded more information be released regarding the company and the audit process. In response to this, several standard setting bodies have released new regulatory suggestions regarding the audit report. Among the revised regulations that are relevant to Sweden are the ISA 700 (revised) and the newly created ISA 701, both of which become effective starting December 2016. FAR, the Swedish Professional Institution for Authorized Accountants and Auditors, have expressed concerns regarding the effect of the implementation of the Key Audit Matters in combination with the Swedish confidentiality clause, by which auditors must abide. These revisions are meant to increase the informative value of the audit report for the users, where the main users of the audit report are non-professional investors. Due to this, along with lacking research on the topic of Swedish non-professional investors in this context, we have chosen to focus our thesis on the effects of the changes to the audit report in relation to the investment behavior of this specific group. Research Question: How is the Swedish adaptation of ISA 700 (revised) and ISA 701 likely to impact the perceived value of the new audit report to young Swedish nonprofessional investors? We have conducted an online questionnaire with an attached case, derived from a listed British company that has already made similar changes to their audit report format. Based on the responses of 100 young Swedish non-professional investors, we found that the new changes to the audit report, as we presented them, had positive effect on the young non-professional investors perception on the audit report. Of the respondents, 64% viewed the new audit report as significantly more informative than the current Swedish audit report. Both new information, in the form of the audit resolution paragraph, and useful information, in the form of the Key Audit Matters paragraph, statement of the audit firm, and movement of the audit opinion, was perceive by the respondents. In addition to this, we found that 63% of our sample would read the audit report in the future, as compared to 49% today. However, we are unsure of whether these positive effects will be observe following the Swedish implementation of the changes, due to FAR and Swedish auditors hesitation toward the Key Audit Matters.

Several deposits in the Mt Isa - Cloncurry region have been studied, including those held by Australian Resources near Selwyn (Plume, Slate Ridge, Mobs Lease and Straight Eight),in particular, with respect to cobalt and gold mineralisation. Cobalt is associated with pyrite, pyrrhotite and arsenic sulfosalts. Other cobalt deposits in the Eastern Fold Belt of the Mt Isa Block were studied; these include the Queen Sally, Lorena and the Great Australia mine. Varying styles of Co-bearing mineralisation were encountered. In the Queen Sally mine a curious vanadium - substituted heterogenite has been found. This is only the world's second reported occurrence of this mineral of the halotrichite group. At the Great Australia, primary Co mineralisation has been shown to be confined to one generation of cobaltian pyrite. Several generations of pyrite are noted for this and other deposits.
Master of Science (Hons)

Bakgrund: Finanskriser, företagskonkurser och olika skandaler runt om i världen har resulterat i att revisorns tillförlitlighet har ifrågasatts och förtroendet för revisionsbranschen har skadats. Det bristande förtroendet tyder på att det finns skillnader mellan användarna av den finansiella rapporten och revisorernas förväntningar gällande revisionens utfall och har utmynnat i ett förväntningsgap. Revisorns uttalanden i revisionsberättelsen har utstått mycket kritik genom åren då den inte tillför ett informationsvärde för användarna. Revisionens förväntningsgap är ett fenomen som studerats över tid och nationella gränser men trots utveckling av lagstiftning fortfarande är bestående. IAASB har utgett ett utkast av en ny revisionsstandard, ISA 701, som ska bidra till en mer individualiserad revisionsberättelse i syfte att minska förväntningsgapet. De nya förändringarna kommer innebära att revisorn ska förse användarna med mer väsentlig information om vad revisorn funnit under granskningen i revisionsberättelsen.     Syfte: Syftet med denna studie är att undersöka revisorernas tolkningar angående den kommande revisionsstandarden ISA 701 samt vilken effekt de nya upplysningarna i revisionsberättelsen kan ge på revisionens förväntningsgap.   Metod: Studiens empiriska material insamlades via kvalitativa intervjuer med nio auktoriserade revisorer.   Slutsats: Den nya revisionsberättelsen bidrar till en bättre kommunikation än den som råder idag men effekten på förväntningsgapet kommer vara begränsad och inte på den nivå som IAASB har i åtanke. Revisorernas uttalanden enligt ISA 701 kommer i konflikt med revisionens lagstiftning i form av tystnadsplikt och därav blir informationsvärdet för användarna begränsat. Revisorernas uppfattning om ISA 701:s effekt på förväntningsgapet är att det kommer minska ytterst lite då den nya revisionsstandarden inte är fullt ut anpassad efter revisorernas förutsättningar. Ett förslag är en förändring av lagstiftningen som begränsar skadeståndsansvaret. Detta kan öka revisorernas trygghet i att ge användarna en större insyn i företaget genom att de kommer bort från den utsatta position som de upplever finns i dagsläget.

Systolic arrays have proved to be well suited for Very Large Scale Integrated technology (VLSI) since they: - Consist of a regular network of simple processing cells, - Use local communication between the processing cells only, - Exploit a maximal degree of parallelism. However, systolic arrays have one main disadvantage compared with other parallel computer architectures: they are special purpose architectures only capable of executing one algorithm, e.g., a systolic array designed for sorting cannot be used to form matrix multiplication. Several approaches have been made to make systolic arrays more flexible, in order to be able to handle different problems on a single systolic array. In this thesis an alternative concept to a VLSI-architecture the Soft-Systolic Simulation System (SSSS), is introduced and developed as a working model of virtual machine with the power to simulate hard systolic arrays and more general forms of concurrency such as the SIMD and MIMD models of computation. The virtual machine includes a processing element consisting of a soft-systolic processor implemented in the virtual.machine language. The processing element considered here was a very general element which allows the choice of a wide range of arithmetic and logical operators and allows the simulation of a wide class of algorithms but in principle extra processing cells can be added making a library and this library be tailored to individual needs. The virtual machine chosen for this implementation is the Instruction Systolic Array (ISA). The ISA has a number of interesting features, firstly it has been used to simulate all SIMD algorithms and many MIMD algorithms by a simple program transformation technique, further, the ISA can also simulate the so-called wavefront processor algorithms, as well as many hard systolic algorithms. The ISA removes the need for the broadcasting of data which is a feature of SIMD algorithms (limiting the size of the machine and its cycle time) and also presents a fairly simple communication structure for MIMD algorithms. The model of systolic computation developed from the VLSI approach to systolic arrays is such that the processing surface is fixed, as are the processing elements or cells by virtue of their being embedded in the processing surface. The VLSI approach therefore freezes instructions and hardware relative to the movement of data with the virtual machine and softsystolic programming retaining the constructions of VLSI for array design features such as regularity, simplicity and local communication, allowing the movement of instructions with respect to data. Data can be frozen into the structure with instructions moving systolically. Alternatively both the data and instructions can move systolically around the virtual processors, (which are deemed fixed relative to the underlying architecture). The ISA is implemented in OCCAM programs whose execution and output implicitly confirm the correctness of the design. The soft-systolic preparation comprises of the usual operating system facilities for the creation and modification of files during the development of new programs and ISA processor elements. We allow any concurrent high level language to be used to model the softsystolic program. Consequently the Replicating Instruction Systolic Array Language (RI SAL) was devised to provide a very primitive program environment to the ISA but adequate for testing. RI SAL accepts instructions in an assembler-like form, but is fairly permissive about the format of statements, subject of course to syntax. The RI SAL compiler is adopted to transform the soft-systolic program description (RISAL) into a form suitable for the virtual machine (simulating the algorithm) to run. Finally we conclude that the principles mentioned here can form the basis for a soft-systolic simulator using an orthogonally connected mesh of processors. The wide range of algorithms which the ISA can simulate make it suitable for a virtual simulating grid.

Atualmente, a adição de uma nova função implementada em hardware em um processador não deve impor nenhuma mudança no conjunto de instruções (ISA – Instruction Set Architecture) suportado para atingir melhorias em seu desempenho. O objetivo é manter a compatibilidade retroativa e futura de programas já compilados. Todavia, este fato se torna, muitas vezes, um fator impeditivo para o aprimoramento ou desenvolvimento de uma nova arquitetura. Desta maneira, a utilização de mecanismos de Tradução Binária abre novas oportunidades aos projetistas, já que estes mecanismos permitem a execução de programas já compilados em arquiteturas que suportam conjuntos de instruções diferentes do previsto inicialmente. Assim, para eliminar o custo adicional apresentado por estes sistemas de tradução, será proposto um novo mecanismo de tradução binária dinâmico de dois níveis. Enquanto o primeiro nível é responsável pela tradução de facto das instruções do conjunto nativo para instruções de uma linguagem de máquina intermediária, o segundo nível otimiza estas instruções já traduzidas para serem executadas na arquitetura alvo. O sistema é totalmente flexível, pois pode suportar a tradução de conjuntos de instruções completamente diferentes; assim como a utilização de arquiteturas de hardware com as mais diversas características. Este trabalho apresenta o primeiro esforço nesta direção: um estudo de caso onde ocorre a tradução de código x86 para MIPS (linguagem intermediária), que será otimizado para ser executado em uma arquitetura que realiza reconfiguração dinâmica. Resta demonstrado que é possível manter a compatibilidade binária, com melhoria no desempenho em torno de 45% em média e consumo de energia semelhante ao da execução nativa.
In these days, every new added hardware feature must not change the underlying instruction set architecture (ISA), in order to avoid adaptation or recompilation of existing code. Therefore, Binary Translation (BT) opens new possibilities for designers, previously tied to a specific ISA and all its legacy hardware issues, since it allows the execution of already compiled applications on different architectures. To overcome the BT inherent performance penalty, we propose a new mechanism based on a dynamic two-level binary translation system. While the first level is responsible for the BT de facto to an intermediate machine language, the second level optimizes the already translated instructions to be executed on the target architecture. The system is totally flexible, supporting the porting of radically different ISAs and the employment of different target architectures. This work presents the first effort towards this direction: it translates code implemented in the x86 ISA to MIPS assembly (the intermediate language), which will be optimized by the target architecture: a dynamically reconfigurable architecture. In this work is showed that is possible to maintain binary compatibility with performance improvements on average 45% and similar energy consumption when compared to native execution.

Relatório de estágio do mestrado em Gestão, apresentado à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Fernando Manuel Pereira de Oliveira de Carvalho e Sérgio Paulo
O presente relatório pretende apresentar o trabalho desenvolvido durante o estágio curricular integrado no Mestrado em Gestão da Faculdade de Economia da Universidade de Coimbra. O estágio decorreu na empresa ISA – Intelligent Sensing Anywhere, S.A., entre os dias 1 de Fevereiro de 2013 e 13 de Junho de 2013. A crescente competição entre empresas e o elevado nível de exigência dos mercados origina profundas mudanças em toda a esfera organizacional. Neste contexto, na década de noventa do século XX, Kaplan e Norton criaram um novo instrumento de gestão intitulado Balanced Scorecard (BSC), desenvolvido para melhorar os sistemas de medição. A ISA, porém, baseia ainda a sua análise financeira em tradicionais indicadores económico-financeiros, o que já não se afigura plausível, não só por razões estratégicas, mas sobretudo porque se releva inadequando face às preocupações da sociedade do século XXI, onde o foco deixou de ser essencialmente a obtenção de lucro. Assim, a implementação de um BSC permitirá à empresa considerar outras perspetivas que não somente a financeira porque, embora esta seja o motor de qualquer organização sem a qual não existe atividade, ela é só uma parte do esqueleto empresarial, pois quer clientes, processos e aprendizagem e crescimento, têm um contributo vital na prossecução da estratégica da empresa. Ao longo do relatório será feita uma abordagem teórica ao tema – Balanced Scorecard, uma apresentação da empresa e aplicação prática do desenvolvimento e implementação do BSC da ISA,S.A..

Several deposits in the Mt Isa - Cloncurry region have been studied, including those held by Australian Resources near Selwyn (Plume, Slate Ridge, Mobs Lease and Straight Eight),in particular, with respect to cobalt and gold mineralisation. Cobalt is associated with pyrite, pyrrhotite and arsenic sulfosalts. Other cobalt deposits in the Eastern Fold Belt of the Mt Isa Block were studied; these include the Queen Sally, Lorena and the Great Australia mine. Varying styles of Co-bearing mineralisation were encountered. In the Queen Sally mine a curious vanadium - substituted heterogenite has been found. This is only the world's second reported occurrence of this mineral of the halotrichite group. At the Great Australia, primary Co mineralisation has been shown to be confined to one generation of cobaltian pyrite. Several generations of pyrite are noted for this and other deposits.

Thesis (M. Sc.) (Hons.) -- University of Western Sydney, Nepean, 1998.
Thesis submitted for the degree of Master of Science (Honours) in the University of Western Sydney. Bibliography : p. 100-105.

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.
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The Mount Isa Basin is a new concept used to describe the area of Palaeo- to Mesoproterozoic rocks south of the Murphy Inlier and inappropriately described presently as the Mount Isa Inlier. The new basin concept presented in this thesis allows for the characterisation of basin-wide structural deformation, correlation of mineralisation with particular lithostratigraphic and seismic stratigraphic packages, and the recognition of areas with petroleum exploration potential. The northern depositional margin of the Mount Isa Basin is the metamorphic, intrusive and volcanic complex here referred to as the Murphy Inlier (not the "Murphy Tectonic Ridge"). The eastern, southern and western boundaries of the basin are obscured by younger basins (Carpentaria, Eromanga and Georgina Basins). The Murphy Inlier rocks comprise the seismic basement to the Mount Isa Basin sequence. Evidence for the continuity of the Mount Isa Basin with the McArthur Basin to the northwest and the Willyama Block (Basin) at Broken Hill to the south is presented. These areas combined with several other areas of similar age are believed to have comprised the Carpentarian Superbasin (new term). The application of seismic exploration within Authority to Prospect (ATP) 423P at the northern margin of the basin was critical to the recognition and definition of the Mount Isa Basin. The Mount Isa Basin is structurally analogous to the Palaeozoic Arkoma Basin of Illinois and Arkansas in southern USA but, as with all basins it contains unique characteristics, a function of its individual development history. The Mount Isa Basin evolved in a manner similar to many well described, Phanerozoic plate tectonic driven basins. A full Wilson Cycle is recognised and a plate tectonic model proposed. The northern Mount Isa Basin is defined as the Proterozoic basin area northwest of the Mount Gordon Fault. Deposition in the northern Mount Isa Basin began with a rift sequence of volcaniclastic sediments followed by a passive margin drift phase comprising mostly carbonate rocks. Following the rift and drift phases, major north-south compression produced east-west thrusting in the south of the basin inverting the older sequences. This compression produced an asymmetric epi- or intra-cratonic clastic dominated peripheral foreland basin provenanced in the south and thinning markedly to a stable platform area (the Murphy Inlier) in the north. The fmal major deformation comprised east-west compression producing north-south aligned faults that are particularly prominent at Mount Isa. Potential field studies of the northern Mount Isa Basin, principally using magnetic data (and to a lesser extent gravity data, satellite images and aerial photographs) exhibit remarkable correlation with the reflection seismic data. The potential field data contributed significantly to the unravelling of the northern Mount Isa Basin architecture and deformation. Structurally, the Mount Isa Basin consists of three distinct regions. From the north to the south they are the Bowthorn Block, the Riversleigh Fold Zone and the Cloncurry Orogen (new names). The Bowthom Block, which is located between the Elizabeth Creek Thrust Zone and the Murphy Inlier, consists of an asymmetric wedge of volcanic, carbonate and clastic rocks. It ranges from over 10 000 m stratigraphic thickness in the south to less than 2000 min the north. The Bowthorn Block is relatively undeformed: however, it contains a series of reverse faults trending east-west that are interpreted from seismic data to be down-to-the-north normal faults that have been reactivated as thrusts. The Riversleigh Fold Zone is a folded and faulted region south of the Bowthorn Block, comprising much of the area formerly referred to as the Lawn Hill Platform. The Cloncurry Orogen consists of the area and sequences equivalent to the former Mount Isa Orogen. The name Cloncurry Orogen clearly distinguishes this area from the wider concept of the Mount Isa Basin. The South Nicholson Group and its probable correlatives, the Pilpah Sandstone and Quamby Conglomerate, comprise a later phase of now largely eroded deposits within the Mount Isa Basin. The name South Nicholson Basin is now outmoded as this terminology only applied to the South Nicholson Group unlike the original broader definition in Brown et al. (1968). Cored slimhole stratigraphic and mineral wells drilled by Amoco, Esso, Elf Aquitaine and Carpentaria Exploration prior to 1986, penetrated much of the stratigraphy and intersected both minor oil and gas shows plus excellent potential source rocks. The raw data were reinterpreted and augmented with seismic stratigraphy and source rock data from resampled mineral and petroleum stratigraphic exploration wells for this study. Since 1986, Comalco Aluminium Limited, as operator of a joint venture with Monument Resources Australia Limited and Bridge Oil Limited, recorded approximately 1000 km of reflection seismic data within the basin and drilled one conventional stratigraphic petroleum well, Beamesbrook-1. This work was the first reflection seismic and first conventional petroleum test of the northern Mount Isa Basin. When incorporated into the newly developed foreland basin and maturity models, a grass roots petroleum exploration play was recognised and this led to the present thesis. The Mount Isa Basin was seen to contain excellent source rocks coupled with potential reservoirs and all of the other essential aspects of a conventional petroleum exploration play. This play, although high risk, was commensurate with the enormous and totally untested petroleum potential of the basin. The basin was assessed for hydrocarbons in 1992 with three conventional exploration wells, Desert Creek-1, Argyle Creek-1 and Egilabria-1. These wells also tested and confrrmed the proposed basin model. No commercially viable oil or gas was encountered although evidence of its former existence was found. In addition to the petroleum exploration, indeed as a consequence of it, the association of the extensive base metal and other mineralisation in the Mount Isa Basin with hydrocarbons could not be overlooked. A comprehensive analysis of the available data suggests a link between the migration and possible generation or destruction of hydrocarbons and metal bearing fluids. Consequently, base metal exploration based on hydrocarbon exploration concepts is probably. the most effective technique in such basins. The metal-hydrocarbon-sedimentary basin-plate tectonic association (analogous to Phanerozoic models) is a compelling outcome of this work on the Palaeo- to Mesoproterozoic Mount lsa Basin. Petroleum within the Bowthom Block was apparently destroyed by hot brines that produced many ore deposits elsewhere in the basin.

Purpose: The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their independence towards clients. Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews with both experienced and recently graduated auditors. Conclusion: Our empirical results show that there are economical incentives that contradict the requirements to fulfil the auditor’s independence. The conclusion is that the media view is narrow and biased. Furthermore the auditors agree that an acceptable level of comfort is achieved by offering a high value, being a part of a large network of professionals and the ability to set materiality and evaluate risks.

Atualmente a segurança da informação tem sido uma preocupação constante das diversas instituições e países que utilizam recursos computacionais para comunicação e oferecimento de serviços. Métodos de proteção e contramedidas para redes tradicionais são conhecidos e comumente utilizados, tais como firewalls e detectores de intrusões. Para os sistemas de controle e aquisição de dados (Supervisory Control and Data Acquisition SCADA) não é diferente. Nos primórdios tais sistemas eram baseados em mainframes e arquitetura fechada, ou seja, dependentes dos fabricantes e consequentemente isolados de outros sistemas. Nos dias atuais os sistemas SCADA estão convergindo cada vez mais para plataformas baseadas em sistemas abertos e com a sua arquitetura fortemente apoiada em conectividade; sendo assim é usual a interligação de tais sistemas com a rede corporativa e em alguns casos com a própria internet. Partindo desse problema e com o atual desenvolvimento tecnológico em que se encontra a área de segurança da informação, é proposta uma metodologia para implantação de sistemas de automação em plantas de tratamento de água com ênfase em segurança e focada em sistemas industriais, utilizando as normas de segurança em automação ISA 99. Adicionalmente é proposto um mecanismo de análise e identificação de eventos maliciosos tendo por base o entendimento do fluxograma e etapas de uma planta de tratamento de água. Nesse sentido, os objetivos do presente trabalho são, em suma, estudar as normas, métodos e metodologias de segurança em sistemas industriais com foco em tratamento de água e propor uma metodologia cujo foco seja a minimização dos riscos de segurança. Para isso é proposto a avaliação de três cenários reais de tratamento de água para que assim seja possível simular os parâmetros de criticidade identificados no fluxograma e etapas do tratamento de água. Para tanto, desenvolveu-se um cenário conectado ao PLC que permitiu simular o comportamento e os impactos, além de um detector de eventos para análise dos resultados.
Currently, information security is a constant concern of the several institutions and countries that use computing resources for communication and service offering purposes. Protection methods and countermeasures for traditional networks such as firewalls and intrusion detectors are known and ordinarily used. The same goes for control systems and data acquisition (Supervisory Control and Data Acquisition - SCADA). In the beginning, such systems were based on mainframes and closed architecture, i.e., dependent on manufacturers and consequently isolated from other systems. Nowadays, the SCADA systems converge more and more to platforms based on open systems, with its architecture strongly relied on connectivity; thus, it is usual the interconnection of such systems with the corporate network and, in some cases, with Internet itself. From this issue, and with the current technology development in the information security area, a methodology is proposed to implement automation systems in water treatment plants with an emphasis on security, and focused on industrial systems, using automation safety rules ISA 99. The purpose of this essay is, in brief, to study safety rules, methods and methodologies for industrial systems with a focus on water treatment, and to propose a methodology directed to the minimization of safety hazards. For that purpose, it is proposed the evaluation of three water treatment real scenarios so that it is possible to simulate criticality parameters identified in the flow chart and stages of the water treatment. Therefore, a scenario connected to PLC was developed, allowing the simulation of the behavior and the impacts, in addition to an event detector for the result analysis.

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Capes
A salubridade ambiental está relacionada com a qualidade dos serviços de saneamento básico, que, por sua vez, abrange diversas ações que compreendem um sistema de abastecimento de água, um sistema de esgotamento sanitário, um sistema de limpeza urbana, um sistema de drenagem, controle de vetores, variáveis socioeconômicas e demais serviços e obras especializadas, cuja finalidade é proteger e promover melhorias na qualidade de vida das pessoas e do meio ambiente. Para a Organização Mundial da Saúde (OMS), saneamento básico é definido como sendo “o controle de todos os fatores do meio físico do homem, que exercem ou podem exercer efeito deletério sobre o bem-estar físico, mental ou social”. Dessa forma, os sistemas de saneamento necessitam articular, de forma integrada. Os planos urbanísticos e ambientais são um importante instrumento para articular de forma sistêmica todos os componentes do saneamento básico e para alcançar o desenvolvimento sustentável das cidades. Nesse contexto, os indicadores ambientais atuam como ferramenta de planejamento, ao orientar as ações dos gestores públicos e à sociedade civil na tomada de decisão, para alcançar melhor qualidade ambiental e de vida. Dessa forma, com o objetivo de avaliar as condições da salubridade do município de Campina Grande-PB, esse trabalho buscou desenvolver o Indicador de Salubridade Ambiental (ISA/CG), a partir de uma adaptação do Indicador de Salubridade Ambiental, criado para a cidade de São Paulo (ISA/SP). O Indicador de Salubridade Ambiental constitui-se em um instrumento de planejamento e gestão ambiental pública, possibilitando identificar as ações prioritárias em relação aos serviços de saneamento, orientando as ações dos gestores públicos e à sociedade civil na tomada de decisão para alcançar melhor qualidade de vida e ambiental. Os valores do ISA/CG foram associados aos setores censitários do distrito-sede do município, para permitir, inicialmente, uma análise da distribuição espacial de seus valores na cidade. Posteriormente, para aprimorar o ISA/CG e validar os seus resultados, dois novos sub-indicadores (conforto ambiental e capacidade de armazenamento de água) foram incorporados a partir da análise de quatro áreas piloto, identificadas com mais alta e mais baixa salubridades. Os resultados do ISA/CG mostraram que esta é uma ferramenta útil para comparar as condições de salubridade na área intra-urbana e, permitindo diagnosticar as áreas deficientes e listar as melhores infra-estruturas da cidade. O estudo apontou como principais deficiências no município o esgotamento sanitário e o fator socioeconômico.
The environmental health is strongly related to the quality of the basic sanitation services which include a water supply system, a sewage system, an urban cleaning system, a drainage system, vector control, socioeconomic variables and other specialized services and works. Those services must provide a better life quality for people and environment. According to the World Health Organization (WHO), basic sanitation is defined as "the control of all drivers of environment, which can or could cause some kind of negative effects in physical, mental or social humanity well-being. Urban Master Plans are an important tool to arrange in a systematic way all those components and for a sustainable development of cities with preservation of environmental quality in cities. Environmental indicators act as a planning helping policy makers and managers in this matter. So, this research presents an indicator (EHI – Environmental Health Indicator) for evaluating basic health conditions in Campina Grande, PB (Brazil). The start point is an adaptation of a known EHI developed by CONESAN (São Paulo, Brazil) in 1999. EHI can be a planning tool and a public environmental management tool for priority decision making related to basic health services. It should guide governmental policies and civil society in several decision making processes for a better life quality in cities. First, EHI/CG values were developed and spatialized by census track for the whole city. Second, in a validation method, two additional indicators (environmental comfort and reservoir capacity) were developed in a different scale (urban fraction). Four pilot areas were chosen based on the highest and lowest EHI/CG values for the whole city. The ISA / CG results showed a useful tool for comparing health conditions in the intra-urban area and for allowing the diagnosis of deficient areas and for identify the best infrastructures in the city. The study also have pointed out the main drivers of municipality sanitation problems: the sanitary sewage and the socioeconomic one.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The objective was to evaluate the influence of the addition of propolis extract in diets with different levels of crude protein on growth performance and quality of laying eggs Isa Label created in high temperature environment. For this, we used 104 birds distributed in a completely randomized design in a 2x2 factorial design (CP level and propolis extract) being four diets, one control and another with 5% reduction of crude protein, each with and without the addition of 0.70% of propolis extract with 13 repetitions and two birds each. Were evaluated: egg production rate, feed conversion, absolute and relative weight of yolk, albumen and shell, height and width of the egg, specific gravity, yolk color, eggshell thickness, Haugh unit, albumen and yolk index. Propolis extract (0.70%) provided increase of egg production rate and improves feed conversion, to the crude protein level of 17.70%, and promote coloring sharper yolk. Therefore, the level of 0.70% hydroalcoholic extract of propolis can be used in diets for laying hens Isa label as it improves desirable characteristics such as egg production rate, feed conversion and yolk color when the feed has protein level of 17 7%. And the protein level of 16.82% can be used for laying Isa Label without prejudice to on broiler performance
Objetivou-se avaliar a influência da adição de extrato hidroalcoólico de própolis em rações com dois níveis de proteína bruta, no desempenho produtivo e qualidade de ovos de poedeiras Isa Label criadas em ambiente de alta temperatura. Foram utilizadas 104 aves, distribuídas em delineamento inteiramente casualizado, esquema fatorial 2x2 (proteína bruta e extrato hidroalcoólico de própolis), sendo uma ração controle e outra com redução de 5% da proteína bruta, cada uma com e sem a adição de 0,70% de extrato hidroalcoólico de própolis, com 13 repetições e 2 aves por unidade experimental. Foram avaliados: taxa de postura, conversão alimentar, peso absoluto e relativo de gema, albúmen e casca, altura e largura do ovo, gravidade específica, coloração da gema, espessura de casca, unidade Haugh, índice de albúmen e de gema. O extrato hidroalcoólico (0,70%) proporcionou aumento da taxa de postura e melhora da conversão alimentar, ao nível de proteína de 17,70%, além de promover coloração mais acentuada da gema. Portanto, o nível de 0,70% de extrato hidroalcoólico de própolis pode ser usado em rações para poedeiras Isa Label, já que melhora características desejáveis como taxa de postura, conversão alimentar e coloração da gema, quando as rações têm nível de proteína de 17,7%. E o nível de proteína de 16,82% pode ser usado para poedeiras Isa Label, sem prejuízo no desempenho

As the demand for ever increasingly powerful machines continues, new architectures are sought to be the next route of breaking past the brick wall that currently stagnates the performance growth of modern multi-core CPUs. Due to physical limitations, scaling single-core performance any further is no longer possible, giving rise to modern multi-cores. However, the brick wall is now limiting the scaling of general-purpose multi-cores. Heterogeneous-core CPUs have the potential to continue scaling by reducing power consumption through exploitation of specialized and simple cores within the same chip. Heterogeneous-core CPUs join fundamentally different processors each which their own peculiar features, i.e., fast execution time, improved power efficiency, etc; enabling the building of versatile computing systems. To make heterogeneous platforms permeate the computer market, the next hurdle to overcome is the ability to provide a familiar programming model and environment such that developers do not have to focus on platform details. Nevertheless, heterogeneous platforms integrate processors with diverse characteristics and potentially a different Instruction Set Architecture (ISA), which exacerbate the complexity of the software. A brave few have begun to tread down the heterogeneous-ISA path, hoping to prove that this avenue will yield the next generation of super computers. However, many unforeseen obstacles have yet to be discovered. With this new challenge comes the clear need for efficient, developer-friendly, adaptable system software to support the efforts of making heterogeneous-ISA the golden standard for future high-performance and general-purpose computing. To foster rapid development of this technology, it is imperative to put the proper tools into the hands of developers, such as application and architecture profiling engines, in order to realize the best heterogeneous-ISA platform possible with available technology. In addition, it would be in the best interest to create tools to be as "timeless" as possible to expose fundamental concepts industry could benefit from and adopt in future designs. We demonstrate the feasibility of a compiler framework and runtime for an existing heterogeneous-ISA operating system (Popcorn Linux) for automatically scheduling compute blocks within an application on a given heterogeneous-ISA high-performance platform (in our case a platform built with Intel Xeon - Xeon Phi). With the introduced Profiler, Partitioner, and Runtime support, we prove to be able to automatically exploit the heterogeneity in an overlapping-ISA platform, being faster than native execution and other parallelism programming models. Empirically evaluating our compiler framework, we show that application execution on Popcorn Linux can be up to 52% faster than the most performant native execution for Xeon or Xeon Phi. Using our compiler framework relieves the developer from manual scheduling and porting of applications, requiring only a single profiling run per application.
Master of Science

Relatório de estágio do mestrado em Gestão, apresentado à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Patrícia Pereira da Silva e Luísa Matos.
O presente relatório pretende apresentar o trabalho desenvolvido durante o período de estágio na ISA-Intelligent Sensing Anywhere S.A., onde durante quatro meses foram desenvolvidas tarefas no âmbito dos projetos cofinanciados pelos fundos comunitários, bem como um estudo de caso desenvolvido na empresa, onde o impacto estratégico e financeiro dos projetos vão ser alvos de análise. A realização deste estudo revelou a importância e as oportunidades que estes fundos proporcionam às empresas. No caso ISA, através de análises específicas as áreas de negócio, nas parcerias europeias desenvolvidas no âmbito dos projetos e pelo impacto registado nos Recursos Humanos e nos resultados financeiros da empresa, foi evidente o impacto positivo que estes representam na diversificação do negócio e no desenvolvimento de novas oportunidades. No entanto ficou visível uma certa dependência destes fundos na evolução dos RH. A nível financeiro, o investimento registado na elaboração destes projetos apesar de impulsionar o aumento das vendas, não tem representado as mais-valias esperadas nos resultados líquidos.

Relatório de estágio do mestrado em Economia (Economia Industrial), apresentada à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Filipe Jorge Fernades Coelho, Carlota Quintal e Luísa Matos.
O presente relatório advém da realização do estágio curricular afeto ao Mestrado de Economia, com especialização em Economia Industrial pela Faculdade de Economia da Universidade de Coimbra, realizado numa spin-off da ISA- Intelligent Sensing Anywhere, S.A., no departamento ISA Academy. No mundo empresarial torna-se cada vez mais imprescindível as empresas estarem orientadas para o mercado. Esta orientação reflete posteriormente resultados mais positivos na performance da empresa, para tal é necessário que as empresas estejam atentas aos factores externos e internos. Para uma correcta fundamentação foi elaborada uma revisão da literatura afecta ao presente tema “Orientação para o mercado”. Com base nesta revisão da literatura foi efectuado um estudo empírico aplicado à entidade acolhedora visando a aplicação prática deste tema.

Förutom standarder och riktlinjer utgör revisorns egna professionella bedömningar en stor del av hur denna bedömer väsentlighetsnivån vid en revision. Tidigare studier har funnit flertalet bakomliggande faktorer som påverkar denna bedömning. 2011 implementerades ISA i Sverige varför det finns ett intresse att undersöka vad denna standard har haft för påverkan på svenska revisorers väsentlighetsbedömning.  Studiens resultat visar att tre faktorer av de som ingår i studien kan förklara variationen i revisorers väsentlighetsbedömningar. Variablerna kön, chefspress och storlek på revisionsbyrå har i studien ett signifikant samband med variationen i bedömd väsentlighetsnivå. Att dessa olika faktorer har en påverkan på väsentlighetsbedömningen antas förklaras av bland annat olika nivåer av riskbenägenhet och revisionskvalitet.
Background: In addition to standards and guidelines, the auditor’s own professional judgment represents a big part of how the auditor assesses the materiality level for an audit. Previous studies have found a number of underlying factors that affects this assessment. In 2011, ISA was implemented in Sweden why there is an interest to investigate what impact this standard has had on the Swedish auditors' materiality judgments. Purpose: The purpose of this paper is to describe and explain the factors that affect the auditors’ professional judgment of the overall materiality level. Method: The study is based on a deductive approach where previous research in this areais used to formulate hypotheses regarding the factors that may affect auditors in their materiality judgment. Quantitative data is collected in the form of primary data through a survey. Furthermore, one experienced auditor is interviewed. Conclusion: The results show that the variables Gender, Pressure from management and Firm size can explain variations in different auditors' materiality judgments. These factors impact on the materiality assessment is assumed to be caused by, among other things, different levels of risk propensity and audit quality.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
A clorose variegada dos citros causada pela bactéria Xylella fastidosa é uma das doenças bacterianas de maior importância para a citricultura brasileira. Artificialmente o agente causal da CVC pode ser transmitido por enxertia de borbulhas contaminadas, encostia de mudas infectadas e pela própria solução bacteriana através de perfurações do ramo. Já a transmissão natural ocorre por enxertia de raízes entre plantas contaminadas e por cigarrinhas das famílias Cicadellidae e Cercopidae, hoje a forma mais frequente de disseminação da X. fastidiosa . Seu manejo esta baseado em três medidas: uso de mudas sadias, poda e eliminação de plantas sintomáticas, e controle químico do vetor, que muitas vezes podem não ser eficientes. Não há descrito na literatura informações suficientes sobre cultivares de laranja doce (Citrus sinensis L. Osbeck.) tolerantes ou promissoras que possam ser utilizadas em estudos relacionados à resistência varietal, porém, estudos prévios tem apontado certa tolerância da cultivar Navelina ISA 315 à CVC. Com bases nestas informações buscou-se neste estudo quantificar o nível de tolerância da Navelina ISA 315 a CVC através da observação visual de sintomas típicos em nível de campo e casa de vegetação, presença e quantificação da X. fastidiosa via PCR e PCR quantitativo em tempo real (RT-qPCR). Os resultados obtidos confirmaram as informações preliminares de que a cultivar Navelina ISA 315 apresenta tolerância a CVC, seja pela quase ausência de sintomas e pela baixa população do patógeno observado nesta cultivar. Portanto, até o momento, a cultivar Navelina ISA 315 parece ser uma cultivar de laranja doce com tolerância satisfatória a clorose variegada dos citros
Citrus variegated chlorosis (CVC) caused by the bacterium Xylella fastidiosa, is a bacterial disease of great importance to the Brazilian citrus industry. Causal agents for CVC can be artificially transmitted through contaminated bud grafting, approach grafting with infected nursery trees, and by injecting a bacterial solution into perforations on the branch. Natural transmission of the disease occurs with grafts from roots between infected plants and by leafhoppers of the families, Cicadellidae and Cercopidae, today the most common form of X. fastidiosa dissemination. CVC management is based on three measures: the use of healthy nursery trees, pruning and removing symptomatic plants, and chemical control of the vector, which can often be inefficient. There is little information about tolerant, or likewise promising, varieties of sweet orange (Citrus sinensis L. Osbeck) that could be used in studies related to host resistance. However, previous studies have indicated some tolerance to CVC in the Navelina ISA 315 cultivar. Based on such information, this study has sought to quantify the tolerance level that Navelina ISA 315 has to CVC through visual observation of typical symptoms in the field, in conjunction with the presence and quantification of X. fastidiosa by PCR and quantitative real time PCR (RT-qPCR). The results confirmed preliminary information that Navelina ISA 315 is tolerant to CVC, based on its near absence of symptoms and the low population of pathogen observed in this cultivar

Orientador: Ademar Ribeiro Romeiro
Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia
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Resumo: Esse trabalho apresenta a metodologia de construção do Índice de Sustentabilidade Ambiental Agrícola ISAGRI e realiza aplicação teste do mesmo para as microbacias dos rios Oriçanga e Araras, ambas pertencentes à Bacia dos rios Mogi Guaçu-Pardo ¿ SP. Esta é uma área representativa de diferentes situações encontradas no Estado de São Paulo. A região apresenta praticamente todas as grandes províncias geomorfológicas do Estado, com grande variação de solos, topografia e vegetação. Apresenta também uma diversidade de sistemas agrícolas, com os mais variados usos de solo e diferentes tipos de agricultores. Metodologicamente o ISAGRI foi construído utilizando-se do escopo teórico de indicadores de estado, pressão e resposta (PER) proposto pela OCDE. Trata-se de um índice sintético composto por 8 indicadores divididos em 3 dimensões: estado, pressão e resposta. Esses indicadores foram transformados em índices, e então, agregados as dimensões a que pertencem, gerando assim três novos índices ¿ IEA (Índice de estado do ecossistema agrícola; IDEG (Índice de vetores de degradação) e ICOR (Índice de medidas de prevenção e correção). O ISAGRI é, assim, o resultado da média simples dos índices dessas dimensões. O teste permitiu a comparação dos níveis de sustentabilidade ambiental agrícola entre as duas microbacias, sendo que a microbacia do rio de Araras apresentou os melhores resultados e, portanto, melhor sustentabilidade ambiental. Ao final, propõem-se critérios de categorização de níveis de sustentabilidade
Abstract: This study presents the methodology of construction of the Agricultural Environmental Sustainability Index (ISAGRI). This Index was evaluated in the watersheds of the rivers Oriçanga and Araras, both belonging to the Mogi Guaçu river basin. This is a representative area of different situations found in the State of São Paulo. The region presents practically all the great geomorphic provinces of the State, with great variation of ground, topography and vegetation. It also presents a diversity of agricultural systems, with the most varied uses of the ground and different types of agriculturists. The methodology of the ISAGRI was constructed using the theoretical target of indicators of state, pressure and response (PER) considered by the OCDE. The ISAGRI is synthetic index composed of 8 indicators divided in 3 dimensions: state, pressure and response. These indicators have been transformed into indices, and then, added to the dimensions to which they belong, thus generating three new indices - IEA (Index of state of the agricultural ecosystem; IDEG (Index of degradation vectors) and ICOR (Index of measures of prevention and correction). The ISAGRI is thus, the result of the simple average of the indices of these dimensions. The test allowed the comparison of the levels of agricultural environmental sustainability between the two watersheds, being that the Araras¿s watershed presented the best results and, therefore, better environmental sustainability. At the end, the different levels of sustainability were categorized in criteria of sustainability
Doutorado
Desenvolvimento Economico, Espaço e Meio Ambiente
Doutor em Economia Aplicada

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The memorialistic writing by Isa?as Alves in Vida e obra do Bar?o de Macahubas (1942), Voca??o pedag?gica de Rui Barbosa (1959) and Matas do Sert?o de Baixo (1967) has made a significant contribution to the discussion of stylistic boundaries, as well as to the analysis of rhetorical narrative of which he has made use, in a state of memorious narrator, intending to relate the memory report and the story writing. It is possible to observe the impressionist details of the narrator in his attempt to understand how Isa?as Alves articulates his narrative production, considered memorialistic, reaching out to different text formats biography, autobiography, and memoir but always giving priority to the inscription of the self. This study has tried to map the stylistic boundaries among Literature, Social History, Social and Collective Memory, present in texts, considered hybrid, revisiting History, Literary Theory and concepts employed in genres such as (auto) biography, memoir and others in order to reconsider the paths which confirm the assertion that the presence of memory in Isa?as Alves and his (auto) biographical variations adjust to an interdisciplinary dialogue that, although displaying a nostalgic slant, also commits to historiography, while signing a pact with himself. This suggests an intimate engagement marked by the place and position of the author/narrator. It is possible to observe in Isa?as Alves an organic and positivist intellectual, who performed several public functions, without reaching the representativeness that others did, and which he rightly thought he deserved, in establishing relevant relations between history and memory through biographical and autobiographical reports. We defend, firstly, the initiative of placing the works mentioned here in the context of Brazilian literature, removing the classification wrappings mistakenly placed by scholars; reviewing the journey of a forgotten, or silenced, intellectual by virtue of his political choices, but admittedly a memorialist narrator who, mapping his sentimental impressions, could review the historic path of education in a tone which reminds us of the epics, in addition to the author s concerns about organizing files raising him to the category of guardian the memories of Rec?ncavo Sul Baiano and his own. To establish the analytical dialogue, theoreticians such as Philipe Lejeune (2008) Leonor Arfuch (2010), Francoise Dosse (2009), Diana Klinger (2012), Roland Barthes (1984), Luiz Costa Lima (1991) and Daniel P?caut (1990), among others, have been examined.
A escrita memorial?stica de Isa?as Alves em Vida e obra do Bar?o de Macahubas (1942), Voca??o pedag?gica de Rui Barbosa (1959) e Matas do Sert?o de Baixo (1967), contribui decisivamente para a discuss?o de fronteiras estil?sticas e para analisar as ret?ricas narrativas por ele utilizadas, na condi??o de narrador memorioso, com o intuito de relacionar o relato memorial?stico e a escrita da hist?ria, observamos os detalhes impressionistas desse narrador exatamente na tentativa de compreender de que forma Isa?as Alves articula a sua produ??o narrativa, considerada memorial?stica, dialogando com diferentes formatos textuais - biografia, autobiografia e mem?ria - mas sempre priorizando a inscri??o de si. Este estudo investiu seus esfor?os no mapeando de fronteiras estil?sticas entre Literatura, Hist?ria Social, Mem?ria Social e Coletiva, presentes em textos, considerados h?bridos, revisitando a hist?ria, a teoria da literatura e conceitos empregados para g?neros como a (auto)biografia, a mem?ria e outras ci?ncias a fim de reconsiderar caminhos que assegurassem a afirma??o de que a presen?a do memorialismo em Isa?as Alves e suas variantes (auto/memo)biogr?ficas ajustam-se num di?logo interdisciplinar que, embora demonstre um vi?s saudosista, cantor de si, tamb?m assume compromisso com a historiografia, ao tempo em que firma um pacto consigo, o que sup?e um engajamento ?ntimo demarcado pela fun??o e pelo lugar do autor/narrador. Observa-se, aqui em Isa?as Alves um intelectual org?nico, considerado por alguns cr?ticos, como positivista, que desempenhou diversas fun??es p?blicas, sem ter alcan?ado a representatividade que outros tiveram, e que ele, muito acertadamente, julgava merecer, ao estabelecer rela??es importantes entre hist?ria e mem?ria mediante o relato biogr?fico e autobiogr?fico. Defendemos, portanto, a iniciativa de, primeiro, situar as obras aqui elencadas no contexto da literatura brasileira, retirando-lhes os inv?lucros de classifica??o postos por estudiosos, bem como rever o percurso de um intelectual esquecido ou silenciado, em virtude da escolha pol?tica por ele assumida, mas reconhecidamente um narrador memorialista que, mapeando suas impress?es sentimentais p?de rever o percurso hist?rico da educa??o, num tom que nos lembra o das narrativas ?picas, somados ? preocupa??o do autor em organizar arquivos, o que o eleva ? condi??o de guardi?o de suas e das mem?rias do Rec?ncavo Sul Baiano. Para estabelecermos o di?logo anal?tico convocamos te?ricos como: Philipe Lejeune (2008) Leonor Arfuch (2010), Francoise Dosse ( 2009), Diana Klinger (2012), Roland Barthes (1984), Luiz Costa Lima (1991) e Daniel P?caut (1990) dentre outros tamb?m convidados.

Resumo: A clorose variegada dos citros causada pela bactéria Xylella fastidosa é uma das doenças bacterianas de maior importância para a citricultura brasileira. Artificialmente o agente causal da CVC pode ser transmitido por enxertia de borbulhas contaminadas, encostia de mudas infectadas e pela própria solução bacteriana através de perfurações do ramo. Já a transmissão natural ocorre por enxertia de raízes entre plantas contaminadas e por cigarrinhas das famílias Cicadellidae e Cercopidae, hoje a forma mais frequente de disseminação da X. fastidiosa . Seu manejo esta baseado em três medidas: uso de mudas sadias, poda e eliminação de plantas sintomáticas, e controle químico do vetor, que muitas vezes podem não ser eficientes. Não há descrito na literatura informações suficientes sobre cultivares de laranja doce (Citrus sinensis L. Osbeck.) tolerantes ou promissoras que possam ser utilizadas em estudos relacionados à resistência varietal, porém, estudos prévios tem apontado certa tolerância da cultivar Navelina ISA 315 à CVC. Com bases nestas informações buscou-se neste estudo quantificar o nível de tolerância da Navelina ISA 315 a CVC através da observação visual de sintomas típicos em nível de campo e casa de vegetação, presença e quantificação da X. fastidiosa via PCR e PCR quantitativo em tempo real (RT-qPCR). Os resultados obtidos confirmaram as informações preliminares de que a cultivar Navelina ISA 315 apresenta tolerância a CVC, seja pela quase ausência de sintomas e pela baixa população do patógeno observado nesta cultivar. Portanto, até o momento, a cultivar Navelina ISA 315 parece ser uma cultivar de laranja doce com tolerância satisfatória a clorose variegada dos citros
Abstract: Citrus variegated chlorosis (CVC) caused by the bacterium Xylella fastidiosa, is a bacterial disease of great importance to the Brazilian citrus industry. Causal agents for CVC can be artificially transmitted through contaminated bud grafting, approach grafting with infected nursery trees, and by injecting a bacterial solution into perforations on the branch. Natural transmission of the disease occurs with grafts from roots between infected plants and by leafhoppers of the families, Cicadellidae and Cercopidae, today the most common form of X. fastidiosa dissemination. CVC management is based on three measures: the use of healthy nursery trees, pruning and removing symptomatic plants, and chemical control of the vector, which can often be inefficient. There is little information about tolerant, or likewise promising, varieties of sweet orange (Citrus sinensis L. Osbeck) that could be used in studies related to host resistance. However, previous studies have indicated some tolerance to CVC in the Navelina ISA 315 cultivar. Based on such information, this study has sought to quantify the tolerance level that Navelina ISA 315 has to CVC through visual observation of typical symptoms in the field, in conjunction with the presence and quantification of X. fastidiosa by PCR and quantitative real time PCR (RT-qPCR). The results confirmed preliminary information that Navelina ISA 315 is tolerant to CVC, based on its near absence of symptoms and the low population of pathogen observed in this cultivar
Orientador: Eduardo Sanches Stuchi
Coorientador: Helvecio Della Coletta Filho
Banca: Antonio Baldo Geraldo Martins
Banca: Simone Rodrigues da Silva
Mestre