38 research outputs found
Application of Particle Swarm Optimization to Formative E-Assessment in Project Management
No full textThe current paper describes the application of Particle Swarm Optimization algorithm to the formative e-assessment problem in project management. The proposed approach resolves the issue of personalization, by taking into account, when selecting the item tests in an e-assessment, the following elements: the ability level of the user, the targeted difficulty of the test and the learning objectives, represented by project management concepts which have to be checked. The e-assessment tool in which the Particle Swarm Optimization algorithm is integrated is also presented. Experimental results and comparison with other algorithms used in item tests selection prove the suitability of the proposed approach to the formative e-assessment domain. The study is presented in the framework of other evolutionary and genetic algorithms applied in e-education.Particle Swarm Optimization, Genetic Algorithms, Evolutionary Algorithms, Formative E-assessment, E-education
Supporting Urban Innovators’ Reflective Practice
No full textOver the past years, a growing number of local initiatives are generating solutions for societal challenges in their cities. However, the scale and complexity of these challenges force urban innovators to constantly adapt and learn, having to acquire new capabilities that will help them advance towards systemic change. In the current work, we take the premise that these urban innovators need to be able to utilise the urban context as a learning ecosystem in order to push their interventions beyond the boundaries of small innovative niches. In keeping with Schön’s reflective practice, we envisage reflection as a core competence for these urban change makers to grow and present a reflective process supporting urban innovators in framing their professional learning journey to succeed in their projects. A series of online sessions have been conducted to investigate how to scaffold a reflective process enabling innovators to better identify challenges in their projects and the corresponding capabilities they need to acquire. In the proposed paper, we present reflective activities as a tool supporting urban innovators in self-defining their learning journeys and elaborate on the insights gained. It can be concluded that the reflective process we developed was valuable to urban innovators in unveiling new learning needs for their projects, while further research is needed to more effectively translate these learnings into actionable steps to sustain innovators’ self-development.Accepted Author ManuscriptDesign Conceptualization and Communicatio
Exploratory Study on Social and Environmental Reporting of European Companies in Crises Period
No full textThe present study promotes arguments for reporting improvement to support stakeholders’ confidence and proposes possible policies and strategies for social and environmental reporting, resulting from European companies’ activity. We examined the information disclosed in annual reports and corporate social responsibility reports from a sample of the companies listed on the Euronext Stock Exchange over a three-year period. The purpose of the research is to support the idea that the quality of social and environmental information provided by companies is increasing as time passes and in relation to the present economic conditions. We conducted an exploratory study whose results are analysed and discussed in terms of financial and economic evolution within the present world crisis. They give us the possibility to design a new facet of the overall framework for reporting social and environmental information by combining theoretical requirements of the Global Reporting Initiative (GRI) standards with their implementation in the reporting practice of European companies.social, environmental, reporting, corporate responsibility, companies’ practice
Embedding Countries Governance in Assessing Companies' Sustainable Development Goals (SDGs) Reporting: A Quantitative Analysis
No full textThe United Nations Sustainable Development Summit in New York in September 2015 resulted in a tumultuous period for the companies in their quest to support the 17 Sustainable Development Goals (SDGs). The adoption of SDGs by all United Nations member states targets ending poverty and other deprivations, developing strategies to improve health and education, reducing inequality, and spurring economic growth while tackling climate change and working to preserve oceans and forests. This paper aims to assess the influence of countries' governance six dimensions (Voice and Accountability, Political Stability and Absence of Violence/Terrorism, Government Effectiveness, Regulatory Quality, Rule of Law, and Control of Corruption) on European companies' Sustainable Development Goals (SDGs) reporting from 2019 to 2021. To achieve this goal, quantitative research was conducted through linear parametric regressions. The econometric analysis is based on six regression equations, one for each countries' governance dimension, data being collected from Thomson Reuters, World Bank Governance Indicator, and International Monetary Fund databases. The sample includes 2542 companies headquartered in Europe, with 6644 panel data observations highlighted. The results show that the indicators regarding countries’ governance negatively influence companies' SDGs reporting. This study fills the gap in countries' governance research in relation to companies' SDGs reporting, which helps develop future research. Therefore, future research should address other methods of quantifying the score of companies' SDGs reporting. Furthermore, this research may be extended to all 193 United Nations member states to investigate the impact of SDGs reporting on country performance
Unit-level test adequacy criteria for visual dataflow languages and a testing methodology
No full textVisual dataflow languages (VDFLs), which include commercial and research systems, have had a substantial impact on end-user programming. Like any other programming languages, whether visual or textual, VDFLs often contain faults. A desire to provide programmers of these languages with some of the benefits of traditional testing methodologies has been the driving force behind our effort in this work. In this article we introduce, in the context of prograph, a testing methodology for VDFLs based on structural test adequacy criteria and coverage. This article also reports on the results of two empirical studies. The first study was conducted to obtain meaningful information about, in particular, the effectiveness of our all-Dus criteria in detecting a reasonable percentage of faults in VDFLs. The second study was conducted to evaluate, under the same criterion, the effectiveness of our methodology in assisting users to visually localize faults by reducing their search space. 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Green Accounting - A Helping Instrument in European Harmonisation of Environmental Standards
No full textNew Perspectives on Corporate Reporting: Social-Economic and Environmental Information
No full textIn recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting (Beretta, Bozzolan, 2004, pp. 303-305). Our research aims the participation to the professional judgment construction through conducting a survey of existing studies on corporate socio-economic and environmental disclosure. We focus on fundamental research which is related to inductive accounting theory and uses scientific methods for identification of corporate reporting theoretical and practical difficulties in European and international economic entities. To accomplish our objective, we take into consideration the studies on socio-economic and environmental reporting, already conducted at European and international level, the financial reporting experience and the Romanian experience on this area. We analyze the status of development in corporate reporting and environmental reporting standards and focus on the issues requested and their implications. Also, the paper allows new approaches regarding quality information reporting and its implementation into entities financial statements, ensuring premises for future research
New Perspectives on Corporate Reporting: Social-Economic and Environmental Information
No full textIn recent times the demand for disclosure of listed companies has dramatically increased
and the failures of large companies listed on the most important stock exchanges have placed extra
pressure on listed companies and standard setters for the increase in the quality of corporate reporting
(Beretta, Bozzolan, 2004, pp. 303-305).
Our research aims the participation to the professional judgment construction through conducting
a survey of existing studies on corporate socio-economic and environmental disclosure. We focus on
fundamental research which is related to inductive accounting theory and uses scientific methods for
identification of corporate reporting theoretical and practical difficulties in European and international
economic entities.
To accomplish our objective, we take into consideration the studies on socio-economic and environmental
reporting, already conducted at European and international level, the financial reporting
experience and the Romanian experience on this area. We analyze the status of development in corporate
reporting and environmental reporting standards and focus on the issues requested and their
implications. Also, the paper allows new approaches regarding quality information reporting and its
implementation into entities financial statements, ensuring premises for future research
