Página 1 dos resultados de 5887 itens digitais encontrados em 0.028 segundos

Gestão estratégica de custos: uma contribuição para a construção de sua estrutura conceitual; Strategic cost management: a contribution to construction of your conceptual framework

Slavov, Tiago Nascimento Borges
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 28/02/2013 Português
Relevância na Pesquisa
46.37%
A falta de uma Estrutura Conceitual para Gestão Estratégica de Custos - GEC acabou por incorporar ao tema deste estudo toda uma gama de conceitos associados a custos, prejudicando seu desenvolvimento científico e sua aplicação prática. Trabalhos que se propõem a definir e delimitar seus conceitos apresentam divergências e contradições conceituais do que vem a ser, de fato, uma GESTÃO ESTRATÉGICA de custos. Com o problema evidenciado da falta de uma definição para a GEC, os principais elementos que compõem sua estrutura conceitual - seus meios (artefatos) e objetivos (eventos) - também apresentam problemas conceituais. Assim, este trabalho visou i) apresentar uma definição coerente para a GEC, sistematizando os conceitos de gestão, gestão estratégica, custos e gestão de custos e ii) identificar os eventos e artefatos da Gestão Estratégica de Custos e Gestão Operacional de Custos, suportando a análise com os elementos conceituais identificados na primeira etapa (i). Para tanto, houve mister do desenvolvimento de uma pesquisa exploratória e descritiva, com natureza teórica do problema, problema este de caráter qualitativo, com abordagem predominante crítico-dialética. Dada a contribuição pretendida para a construção de uma Estrutura Conceitual para a GEC...

Uma análise descritiva das alterações advindas com o Conceptual Framework for Financial Reporting que afetarão o Pronunciamento Conceitual Básico – CPC 00

Silva, Aline Soares da
Fonte: Universidade Federal de Goiás Publicador: Universidade Federal de Goiás
Tipo: Outros
Português
Relevância na Pesquisa
66.34%
A presente pesquisa, de caráter descritivo bibliográfico-documental, fez uma análise comparativa entre o Conceptual Framework for Financial Reporting, emitido pelo International Accounting Standards Board e pelo Financial Accounting Standards Board em 2010, o Pronunciamento Conceitual Básico CPC 00 de 2008 e o Pronunciamento Conceitual Básico CPC 00 (R1) lançado em audiência pública em 20 de Outubro de 2011 e aprovado em 2 de Dezembro de 2011 pelo Comitê de Pronunciamentos Contábeis. Tal análise buscou verificar se o CPC 00 (R1) atendeu a essência do Conceptual Framework. Para esta análise foi utilizada a fonte primária que é o Conceptual Framework retirado diretamente do site do Financial Accounting Standards Board, sendo feita sua tradução para a língua portuguesa, e também utilizou-se as fontes secundárias que foram as bibliografias publicadas a respeito do assunto. Como resultado, constatou-se que o CPC 00 (R1) atendeu em grande parte o previsto no Conceptual Framework, no que tange aos capítulos 1-O objetivo do relatório financeiro com propósito generalizado, e o 3-Características qualitativas da informação financeira útil, pois o texto se manteve fiel ao original. Porém a essência não foi verificada na introdução do CPC 00 (R1) pois esta contém conteúdo relativo ao Custo histórico recuperável e manutenção do capital financeiro nominal que provém do CPC 00 mas não consta no Conceptual Framework e também porque a introdução reforça que os relatórios financeiros devem ser destinados para os usuários em geral sendo que o Conceptual Framework foca nos usuários prioritários que são os investidores existentes e potenciais...

Enabling Productive but Asset-Poor Farmers to Succeed : A Risk Financing Framework

Gurenko, Eugene; Mahul, Olivier
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Português
Relevância na Pesquisa
56.02%
This paper examines how market-based risk financing instruments could enable asset-poor but productive farmers exposed to production shocks to engage in riskier but higher-return agricultural activities. The financing of these exogenous shocks is addressed in a conceptual framework based on an optimal allocation of capital where the farm is viewed as a business unit. The approach allows for (1) testing the business viability of a specified crop by assessing the minimum business capital required to ensure the continuity of the business after the occurrence of an adverse production shock; and (2) designing an optimal risk financing program to finance the minimum capital requirements using a combination of instruments (insurance, savings, and borrowing). The authors provide numerical and graphical examples to illustrate the relevance of this financial approach to the specific issues of agricultural risk management.

A conceptual modelling framework for Integrated catchment management of salinity

Hall, N; Watson, W
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 121984 bytes; application/pdf
Português
Relevância na Pesquisa
56.1%
Integrated Catchment Management for salinity is currently a central area of policy concern in Australia. The realisation by politicians and policy makers of the costs and importance of salinity has led to major policy initiatives and spending plans. These focus on the management of catchments as an integrated whole by Catchment Management Boards or Authorities or other bodies depending on State. In New South Wales, the Murray-Darling Basin Commission and the NSW government have initiated a project to support integrated catchment management in the Lachlan and Macquarie catchments (TARGET). This will involve cooperative work by Department of land and Water Conservation (NSW) and the Integrated Catchment Assessment and Management Centre (iCAM) at ANU. iCAM will be responsible for developing a conceptual framework for integrated catchment management involving development of producer profiles, Regional Integrated Management Information Systems and multiperiod models integrating land use, hydrology and salinity management on a land management unit basis within catchments. This paper describes possible modelling approaches to support Integrated Catchment Modelling and presents an outline of the approach planned for TARGET. Future papers will describe progress of the model through to application and regular use in the Lachlan and Macquarie catchments.; no

The development of an evidence-based conceptual framework for undergraduate nursing curricula in Sri Lanka.

Jayasekara, Rasika Sirilal
Fonte: Universidade de Adelaide Publicador: Universidade de Adelaide
Tipo: Tese de Doutorado
Publicado em //2008 Português
Relevância na Pesquisa
66.32%
Background In Sri Lanka, nursing education is moving from a 3-year general nursing certificate to a 4-year university bachelor degree. In this transitional stage, the development of a conceptual framework that uses evidence to underpin undergraduate nursing education is a crucially important step to improve nursing education and nursing service in Sri Lanka. However, there is no evidence to support the contention that existing and proposed undergraduate nursing curricula in Sri Lankan universities are based on a common philosophy or an acceptable needs assessment. Purpose The overall purpose of this study was to develop an evidence-based conceptual framework for undergraduate nursing curricula in Sri Lanka. Method This study has involved conducting critical reviews of literature, two systematic reviews, developing a draft conceptual framework, testing its appropriateness and feasibility with key stakeholders (nursing academics, administrators, clinicians) via focus group discussions in Sri Lanka, and formulating the final conceptual framework for nursing curricula in Sri Lanka. Findings The systematic reviews revealed that the evidence regarding the effectiveness and appropriateness of undergraduate nursing curricula is notably weak and direct transfer of the curriculum model from one country to another is not appropriate without first assessing the cultural context of both countries. The conceptual framework...

Piloting a mass gathering conceptual framework at an Adelaide Schoolies Festival

Hutton, A.; Munt, R.; Zeitz, K.; Cusack, L.; Kako, M.; Arbon, P.
Fonte: Elsevier Publicador: Elsevier
Tipo: Artigo de Revista Científica
Publicado em //2010 Português
Relevância na Pesquisa
66.22%
During the summer months in Australia, school leavers celebrate their end of school life at schoolies festivals around the nation. These events are typically described as a mass gathering as they are an organised event taking place within a defined space, attended by a large number of people. A project was undertaken to analyse the usefulness of Arbon’s (2004) conceptual model of mass gatherings in order to develop a process to better understand the Adelaide Schoolies Festival. Method: Arbon’s conceptual framework describes the inter-relationship between the psychosocial, environmental and bio-medical domains of a mass gathering. Each domain has set characteristics which help to understand the impact on the mass gathering event. The characteristics within three domains were collected using field work and bio-medical data to examine the relationship between injury and illness rates. Results: Using the conceptual framework to evaluate this schoolies event helped create an understanding of the physiology, environment and behaviour contributing to patient presentations. Results showed that the schoolies crowd was active and energetic, and the main crowd behaviour observed was dancing and socialising with friends. The environmental domain was characterised by a grassy outdoor venue that was bounded and dry. Due to the overall health of the crowd...

El resultado global en el ámbito de la información financiera internacional: marco conceptual, análisis comparado de normas y un estudio empírico para grupos europeos cotizados en NYSE y NASDAQ

Sousa Fernández, Francisco
Fonte: Universidad de Cantabria Publicador: Universidad de Cantabria
Tipo: Tese de Doutorado
Português
Relevância na Pesquisa
56.21%
RESUMEN:Esta Tesis Doctoral plantea como objetivo general verificar desde una óptica conceptual (Capítulo I), normativa (Capítulo II) y empírica (Capítulo III), si el resultado global -comprehensive income- presenta una mayor relevancia o calidad informativa que el resultado neto -net income-, en particular, para los inversores, considerados en el Marco Conceptual como usuarios de referencia. De este modo, el Capítulo I, hemos revisado los fundamentos teóricos sobre los que se sustenta el resultado global, particularmente en la literatura y regulación contables norteamericanas, destacando que con su adopción asistimos a un hecho trascendental para la Contabilidad como es el acercamiento al concepto de resultado económico, de especial interés para los suministradores de capital-riesgo. Sobre esa base conceptual, en el Capítulo II hemos realizado un estudio de normativa comparada a nivel internacional, evidenciándose un potente movimiento a favor de la adopción del resultado global, en el que se aprecia una tendencia a la convergencia con el modelo IASB, pero también se han constatado diferencias notables entre las normas que lo regulan en el concierto mundial, que dificultan la comparabilidad. Sobre esta base teórico normativa...

Proposal for a Conceptual Framework for Educators to Describe and Design MOOCs

Alario Hoyos, Carlos; Pérez Sanagustín, Mar; Cormier, Dave; Delgado Kloos, Carlos
Fonte: J.UCS Publicador: J.UCS
Tipo: info:eu-repo/semantics/publishedVersion; info:eu-repo/semantics/article
Publicado em 01/01/2014 Português
Relevância na Pesquisa
56.02%
Massive Open Online Courses (MOOCs) are a disruptive trend in education. Several initiatives have emerged during the last months to give support to MOOCs, and many educators have started offering courses as MOOCs in different areas and disciplines. However, designing a MOOC is not an easy task. Educators need to face not only pedagogical issues, but also other issues of logistical, technological and financial nature, as well as how these issues relate and constrain each other. Currently, little guidance is available for educators to address the design of MOOCs from scratch keeping a balance between all these issues. This paper proposes a conceptual framework for supporting educators in the description and design of MOOCs called the MOOC Canvas. The MOOC Canvas defines eleven interrelated issues that are addressed through a set of questions, offering a visual and understandable guidance for educators during the MOOC design process. As a practical usage example, this paper shows how the MOOC Canvas captures the description and design of a real 9-week MOOC. An analysis of the different elements of the course shed some light on the usage of the MOOC Canvas as a mechanism to address the description and design of MOOCs.; This work has been funded by the Spanish Ministry of Economy and Competitiveness Project TIN2011-28308-C03-01...

The conceptual framework and assessment methodology for the systematic reviews of community-based interventions for the prevention and control of infectious diseases of poverty

Lassi, Z.S.; Salam, R.A.; Das, J.K.; Bhutta, Z.A.
Fonte: BioMed Central Publicador: BioMed Central
Tipo: Artigo de Revista Científica
Publicado em //2014 Português
Relevância na Pesquisa
66.24%
This paper describes the conceptual framework and the methodology used to guide the systematic reviews of community-based interventions (CBIs) for the prevention and control of infectious diseases of poverty (IDoP). We adapted the conceptual framework from the 3ie work on the 'Community-Based Intervention Packages for Preventing Maternal Morbidity and Mortality and Improving Neonatal Outcomes' to aid in the analyzing of the existing CBIs for IDoP. The conceptual framework revolves around objectives, inputs, processes, outputs, outcomes, and impacts showing the theoretical linkages between the delivery of the interventions targeting these diseases through various community delivery platforms and the consequent health impacts. We also describe the methodology undertaken to conduct the systematic reviews and the meta-analyses.; Zohra S Lassi, Rehana A Salam, Jai K Das and Zulfiqar A Bhutta; This article is part of the series Community-Based Interventions for the Prevention and Control of Infectious Diseases of Poverty.

Promoting Innovation in Developing Countries : A Conceptual Framework

Aubert, Jean-Eric
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
56.02%
The author provides a conceptual framework for approaching the promotion of technological innovation and its diffusion in developing countries. Innovation climates in developing countries are, by nature, problematic, characterized by poor business and governance conditions, low educational levels, and mediocre infrastructure. This raises particular challenges for the promotion of innovation. The latter should be understood as the diffusion of technologies-and related practices-which are new to a given context (not in absolute terms). What matters first is to provide the necessary package of support-technical, financial, commercial, legal, and so on-with flexible, autonomous agencies adapting their support and operations to the different types of concerned enterprises. Facilitating and responding to the emergence of grass-root needs at the local level is also essential. Support to entrepreneurs and local communities should be primarily provided in matching grant forms to facilitate the mobilization of local resources and ownership. It is of primary importance to pay the greatest attention to country specificities, not only in terms of development level, size, and specialization, but also in terms of administrative and cultural traditions. At the global level...

Using an Asset-Based Approach to Identify Drivers of Sustainable Rural Growth and Poverty Reduction in Central America: A Conceptual Framework

Siegel, Paul B.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
56.06%
The asset-based approach considers links between households' productive, social, and locational assets; the policy, institutional, and risk context; household behavior as expressed in livelihood strategies; and well-being outcomes. For sustainable poverty reducing growth, it is critical to examine household asset portfolios and understand how assets interact with the context to influence the selection of livelihood strategies, which in turn determine well-being. Policy reforms can change the context and income-generating potential of assets. Investments can add new assets or increase the efficiency of existing household assets, and also improve households' risk management capacity to protect assets. After all is said and done, a household's asset portfolio will determine whether growth and poverty reduction can be achieved and sustained over time. The asset-based framework is amendable to different analytical techniques. Siegel suggests combining quantitative and qualitative spatial and household level analyses (and linked spatial and household level analyses) to deepen understanding of the complex relationships between assets, context, livelihood strategies, and well-being outcomes.

The World Bank Pension Conceptual Framework

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
Português
Relevância na Pesquisa
56.02%
Since the mid 1980's, the World Bank has responded to the need to strengthen social insurance and contractual savings systems providing old age income support in developing countries. Such support has also been driven by pressures of global population aging, the erosion of informal and traditional family support systems, and weaknesses in the governance and administration of existing pension systems. The importance of effective formal sources of retirement income is accentuated by changes in work and family patterns including the increasing participation of women in formal employment, rising divorce rates, diminishing job stability and increases in local and international labor migration. The Bank's conceptual framework has emerged from its experience in Bank-supported reforms and the changing conditions and needs in client countries. Following the important work of the mid-1990's, averting the old age crisis that established key principles and concepts, the Bank's attention has increasingly focused on refining system designs to adapt these principles to widely varying conditions and better address the needs of diverse populations to manage the risks in old age.

A conceptual framework for understanidng clan control in ISD project teams

O'Dwyer, Orla; Conboy, Kieran; Lang, Michael
Fonte: University of Limerick Publicador: University of Limerick
Tipo: info:eu-repo/semantics/conferenceObject; all_ul_research; ul_published_reviewed
Português
Relevância na Pesquisa
56.11%
peer-reviewed; While many control frameworks exist in the literature, there is a lack of a comprehensive framework for clan control. Clan control is generally studied in a broader context as part of a suite of controls. Researchers have examined clan control from a number of different perspectives, but there is a need for a framework that synthesises and extends existing research. To address this gap, this paper reviews and consolidates the literature to present a conceptual framework for clan control. Firstly, the framework presents the conditions for the development of clans within organisations. Secondly, it identifies the conditions that must exist in order to implement clan control. Finally, it details how all of these conditions contribute to the development of seven different characteristics that promote clan control. While the primary contribution of this paper is a framework to guide future research on clan control in IS project management, it may also be applied to studies of clan control in other disciplines.

Toward a conceptual framework of agile methods: a study of agility in different disciplines

Conboy, Kieran; Fitzgerald, Brian
Fonte: Association for Computing Machinery Publicador: Association for Computing Machinery
Tipo: info:eu-repo/semantics/conferenceObject; all_ul_research; ul_published_reviewed
Português
Relevância na Pesquisa
56.06%
peer-reviewed; Since the software crisis of the 1960’s, numerous methodologies have been developed to impose a disciplined process upon software development. It is now widely accepted that these methodologies are unsuccessful and unpopular due to their increasingly bureaucratic nature. Many researchers and practitioners are calling for these heavyweight methodologies to be replaced by agile methods. The Agile Manifesto was put forward in 2001, and several method instantiations, such as XP, SCRUM and Crystal exist. Each adheres to some principles of the Agile Manifesto and disregards others. This paper proposes that these Agile Manifesto principles are insufficiently grounded in theory, and are largely naïve to the concept of agility outside the field of software development. This paper aims to develop a comprehensive framework of software development agility, through a thorough review of agility across many disciplines. We then elaborate and evaluate the framework in a software development context, through a review of software related research over the last 30 years.

5-SPICE: the application of an original framework for community health worker program design, quality improvement and research agenda setting

Palazuelos, Daniel; Ellis, Kyla; DaEun Im, Dana; Peckarsky, Matthew; Schwarz, Dan; Farmer, Didi Bertrand; Dhillon, Ranu; Johnson, Ari; Orihuela, Claudia; Hackett, Jill; Bazile, Junior; Berman, Leslie; Ballard, Madeleine; Panjabi, Rajesh Ramesh; Ternier, R
Fonte: Co-Action Publishing Publicador: Co-Action Publishing
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
56.1%
Introduction: Despite decades of experience with community health workers (CHWs) in a wide variety of global health projects, there is no established conceptual framework that structures how implementers and researchers can understand, study and improve their respective programs based on lessons learned by other CHW programs. Objective: To apply an original, non-linear framework and case study method, 5-SPICE, to multiple sister projects of a large, international non-governmental organization (NGO), and other CHW projects. Design: Engaging a large group of implementers, researchers and the best available literature, the 5-SPICE framework was refined and then applied to a selection of CHW programs. Insights gleaned from the case study method were summarized in a tabular format named the ‘5×5-SPICE chart’. This format graphically lists the ways in which essential CHW program elements interact, both positively and negatively, in the implementation field. Results: The 5×5-SPICE charts reveal a variety of insights that come from a more complex understanding of how essential CHW projects interact and influence each other in their unique context. Some have been well described in the literature previously, while others are exclusive to this article. An analysis of how best to compensate CHWs is also offered as an example of the type of insights that this method may yield. Conclusions: The 5-SPICE framework is a novel instrument that can be used to guide discussions about CHW projects. Insights from this process can help guide quality improvement efforts...

Framework conceitual para aplicação no desenvolvimento de objetos de aprendizagem : infográficos interativos; A Conceptual framework to support the design of learning objetcs : interactive infographics

Lorenzon, Ana Rita Müller
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Dissertação Formato: application/pdf
Português
Relevância na Pesquisa
66.16%
Com a emergência da aprendizagem eletrônica são observadas novas possibilidades para a aplicação de infográficos interativos como uma forma de apoiar a transposição didática de conteúdos no ensino fundamental. O acesso progressivo às tecnologias de informação, comunicação e expressão contribuem para uma visão mais aprofundada sobre a dinâmica existente entre as tecnologias digitais, o Design Instrucional, o Design da Informação e Design de Interação na criação de objetos de aprendizagem. Refletir sobre as diferentes formas de transpor os conhecimentos e explorar o uso de infográficos interativos pode contribuir para o desenvolvimento de materiais didáticos dinâmicos que favoreçam a análise interpretativa dos conteúdos expostos, a tomada de decisão e o entendimento do mundo pela criança. Através da revisão bibliográfica e documental, e da análise de 27 (vinte e sete) objetos de aprendizagem selecionados no Banco Internacional de Objetos Educacionais, a pesquisa procura identificar os elementos essenciais de tais áreas, que venham a contribuir para a concepção e o desenvolvimento de objetos digitais, em relação aos aspectos gráficovisuais, interativos e motivacionais que estimulam a exploração dos conteúdos. Busca-se...

Integrated assessment modelling for water resource allocation and management: A generalised conceptual framework

Letcher, Rebecca; Croke, Barry; Jakeman, Anthony
Fonte: Pergamon-Elsevier Ltd Publicador: Pergamon-Elsevier Ltd
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
56.16%
Nodal network approaches are a common framework for considering water allocation in river basins. In this type of model framework, a river basin is represented as a series of nodes, where nodes generally represent key points of extraction or instream use.

CONCEPTUAL FRAMEWORK: SUBSIDY TO THE NURSING’S ASSISTENCE; MARCO CONCEITUAL: SUBSÍDIO PARA A ASSISTÊNCIA DE ENFERMAGEM

Carraro, Telma Elisa
Fonte: Universidade Federal do Paraná Publicador: Universidade Federal do Paraná
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; Formato: application/pdf
Publicado em // Português
Relevância na Pesquisa
66.21%
The historical development of Nursing’s Models and Theories is approached in this paper and it tries to wake up for a discussion about framework, which offers subsidy to the professional practice. It also approaches some differences relating to terminology between framework and model, theoretical and conceptual, pointing out to the construction and the utilization of the conceptual framework to direct Nursing’s Assistence.; O desenvolvimento histórico dos modelos e teorias de Enfermagem é abordado neste texto e levanta a discussão sobre marcos conceituais, oferecendo subsídios para a prática profissional. Também aborda algumas diferenças relacionadas à terminologias marco e modelos, teórico e conceituai, pontuando sobre a construção e a utilização de marcos conceituais para direcionar a Assistência de Enfermagem.

Conceptual framework for sewer pump problems allowing for fuzzy logic application

Bester,AJ; Jacobs,HE; Tulleken,J
Fonte: Water SA Publicador: Water SA
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/04/2015 Português
Relevância na Pesquisa
56.16%
Sewer pump station problems in separate sewer systems (separate from stormwater drainage systems) were investigated in order to derive a conceptual framework for decision making. Notwithstanding the fundamental service that efficient sewage pumping provides to a community, it was apparent that limited research has been published on the topic. Research was undertaken to identify, investigate and classify problems at existing operational sewage pump stations by means of site visits, interviews, and an extensive knowledge review. A conceptual framework for sewer pump problems was subsequently derived. The application of the framework is illustrated by means of a fuzzy logic approach to one of the problem classes identified. This study sets the scene for further research into fuzzy-based efficiency indices pertaining to different sewer system components and the ultimate application in sewer system decision support tools.

An analysis of fundamental concepts in the conceptual framework using ontology technologies

Gerber,Marthinus Cornelius; Gerber,Aurona Jacoba; van der Merwe,Alta
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/04/2014 Português
Relevância na Pesquisa
66.34%
ABSTRACT The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS). The history and mechanisms used for the development of 'The Conceptual Framework for Financial Reporting' (the Conceptual Framework) as well as the financial accounting standards resulted in impressive volumes of material that guides modern financial reporting practices, but unfortunately, as is often the case with textual manuscripts, it contains descriptions that are vague, inconsistent or ambiguous. As part of the on-going initiatives to improve International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB) promotes the development of principle-based IFRS, which aim to address the problems of vagueness, inconsistency and ambiguity. This paper reports on the findings of a design science research (DSR) project that, as artefact, developed a first version ontology-based formal language representing the definitions of asset, liability and equity (the fundamental elements of the statement of financial position as defined in the Conceptual Framework) through the application of knowledge representation (ontology) techniques as used within computing. We suggest that this artefact may assist with addressing vagueness...