Gestão e Economia | Artigos em revistas internacionais / Papers in international journals
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- Analytical procedures: are they useful for auditing purposes? An Iberian Peninsula approachPublication . Pinho, Carlos; Santos, Paula; Martinho, CarlaThe use of analytical audit procedures has been reinforced in view of the increase in the number and complexity of transactions of the audited entities. Previous studies indicate that its use is more significant in the planning and opinion formation phases. Even so, the growing use of software to support audit work has reinforced its usefulness in the phase of collecting audit evidence. To complement those conclusions, the investigation of this article is: in which areas analytical procedures are more suitable for use as evidence gathering? In fact, several studies have been carried out to understand the usefulness of analytical procedures during the different steps of a financial audit, but there is a lack of studies concerning in what financial statements / auditing areas such procedures are more likely to be useful. This study focused on a survey carried out with auditing partners from Big4 audit firms in the Iberian Peninsula, in order to obtain their perception of the areas of work in which analytical procedures are most frequently used as evidence collection. The results obtained, based on statistical descriptive analysis and confidence intervals prepared at a 95% level of confidence, point to the fact that analytical procedures are mostly used in areas of work related to the Profit & Loss Account, particularly in the areas of (i) Sales / Customers, (ii) Purchases / Suppliers, (iii) Personnel Expenses and (iv) Income / Financial Expenses. At a significantly lower level, it is shown that in the areas of the Balance Sheet the use of analytical procedures is considered in a much lesser degree. Furthermore, it appears that the typology of analytical procedures used in these areas correspond mainly to comparison tests, trend analysis, ratio analysis, reasonability tests, all those categorized to be less complex analytical procedures.
- Analyzing the educational goals, problems and techniques used in educational big data research from 2010 to 2018Publication . Quadir, Benazir; Chen, Nian-Shing; Isaias, PedroThe purpose of this study is to review journal papers on educational big data research published from 2010 to 2018. A total of 143 papers were selected. The papers were characterized based on three dimensions: (a) educational goals; (b) educational problems addressed; and (c) big data analytical techniques used. A qualitative content analysis approach was conducted to develop a coding scheme for analyzing the selected papers. The results identified four types of educational goals, with a clear predominance of quality assurance. The identification of the most mentioned educational problems resulted in four main concerns: the lack of detecting student behavior modeling and waste of resources; inappropriate curricula and teaching strategies; oversights of quality assurance; and privacy and ethical issues. With the exception of ethical and privacy concerns, which were solely mentioned by a few publications, all other problems had a similar importance in the reviewed papers. Concerning the most mentioned big data analytical techniques, the coding scheme revealed that the majority of the papers focused on the educational data mining technique followed by the learning analytics technique. The visual analytics technique was mentioned only in a few papers. The results also indicated that the educational data mining technique is the most suitable technique to use for quality assurance and to provide potential solutions for the lack of detecting student behavior modeling and the waste of resources in institutions.
- Aprendizagem colaborativa no ensino a distânciaPublication . Lopes dos Reis, Felipa; Martins, António Eduardo Pais Falcão BarbosaA utilização das várias formas de interacção e comunicação em rede institui uma nova modalidade de educação que é denominada de educação à distância. O crescimento exponencial que ocorreu nas últimas décadas desta metodologia de ensino deve-se aos avanços tecnológicos, sobretudo nos espaços virtuais da Internet que resultam em novas abordagens pedagógicas e inúmeras possibilidades de acesso rápido e fácil às informações. A selecção desta temática é motivada pela experiência como professores no ensino em regime de E-Learning na Universidade Aberta e pelo reconhecimento da relevância dos fóruns na construção de ambientes de aprendizagem.
- Aspire: discovering your purpose through the power of words by Kevin HallPublication . Sousa, Ivo Dias de“Aspire” is an unusual and inspirational self-help book. Fundamentally, the book is abound purpose in life, through eleven words. Learn about the Using the power of words in this article. Kevin Hall is a business consultant, speaker, and coach. He was a partner in Franklin Ques and is credited with the slogan for the 2002 Olympic Winter Games, “Ignite the Fire Within.” His work has been featured in media like the Forbes magazine and the Food network.
- Beware of the “Lessons” you already learnedPublication . Sousa, Ivo Dias deWe live in a society of knowledge. Knowledge is the fundamental key to hold the power of the things that surround us. Without knowledge, we are not able to access many activities that we take for granted, such as driving a car or communicating through a smartphone. Knowledge is everywhere. It is inside us and it regulates, partially, what we do and don’t do. But not all knowledge we have is true and useful. Some of that knowledge are “lessons” that aren’t in our best interest. We, as individuals or society, sometimes learn“lessons” that aren’t good for us.
- Book review: “The happiness advantage” by Shawn AchorPublication . Sousa, Ivo Dias deShawn Achor is an American consultant, author and researcher. He was a professor at Harvard University where he researched about the relation between happiness and success. His talk “The happy secret to better work” is one the most popular TED talk ever with more than seven millions views. Shawn’s research on happiness was published in the “Harvard Business Review” and other scientific journals. The originality of this book is that it explains why and how we can be happy from a business point of view. The book is written with lots of humour but avoids the new age trends and book about happiness.
- Capital social e participação em hortas comunitárias: o caso de CascaisPublication . Barata, Sónia; Albuquerque, Rosana; Simão, JoãoA literatura existente sobre o fenómeno de hortas urbanas tem-se debruçado essencialmente sobre o seu contributo para a sustentabilidade das cidades e sobre a importância ambiental deste tipo de iniciativas. A questão que colocamos neste estudo é a de compreender o processo de participação em programas de hortas urbanas de carácter comunitário e relacionar essa mesma participação com a promoção da sustentabilidade local. O que motiva os cidadãos a participar, como participam e quais os resultados dessa participação são as questões centrais que iremos abordar. Tendo como estudo de caso as hortas urbanas de Cascais, recorreu-se a entrevistas semi estruturadas aos utilizadores dos espaços hortícolas. A participação no programa de hortas comunitárias de Cascais é examinada através de uma análise às entradas (inputs), ao próprio processo em si e aos resultados (outputs) da participação. Concluímos que o reforço das relações sociais, a promoção da coesão e inclusão social facilitam o estreitamento das relações de vizinhança. Mais, ao favorecerem a aquisição de competências, estimulam a cidadania e a participação em outros projetos comunitários, contribuindo assim para empoderar os participantes, criando um cenário favorável à geração de capital social.
- Composition of an optimal portfolio in the Capital Market - Elton & Gruber Model in Portugal’s Capital MarketPublication . Pinho, Carlos; Melo, AugustoIn order to maximize their utility function, investors select some assets over others by choosing the ideal portfolio that will maximize their wealth. Each asset is chosen taking into account the relationship between the risk of that particular investment (usually measured by variance)- and the return it can offer, as well as the risk between this and other assets (as measured by covariance). The purpose of this work was to build an optimal portfolio using data on PSI-20's stock prices (2008-2016) where investors are aware of risk and want to minimize it. For this purpose, an optimal portfolio’s comparison in the period between 2004-2007 was conducted. This period was referred to as the financial pre-crisis, compared to the optimal portfolio obtained in the period after the financial crisis (2008-2016). The methodology used to estimate the expected profitability of each asset that makes up the PSI-20 was obtained by extracting the historical quotations from the Euronext Lisbon website. The Elton & Gruber model was used in order to determine the optimal portfolio, as well as the assets that should be part of it. In the period after the financial crisis, it can be verified in the optimal portfolio’s composition that, in the periods after the financial crisis and the financial crisis, there were no stocks to be included in the optimal portfolio, and an analysis in smaller periods was made. In the post financial crisis period actions were found with an attractiveness index superior to the cut-off point, which would lead them to be included in the optimal portfolio, and it was verified that the large distribution sector with (32.15%) has the greatest weight in the optimal portfolio, considering also the Oil and Gas (19.95%), Banking (11.84%) and Production (8.09%) sectors. While addressing shorter periods in pre financial crisis period, no asset was included in the optimal portfolio’s constitution.
- Connecting neuroscience principles and education people profile of culture and leadership: a labour market approachPublication . Lopes, Albino; Barrosa, Luis Filipe Mendes; Acabado Romana, Fernando; Martins, António Eduardo Pais Falcão BarbosaNeurosciences, based on the founding idea of “neuroplasticity”, have helped to clarify the issue of initial (and integral) training of individuals based on the balanced structuring of the respective brain system. From what has been said, we would say that initial parental education, in times of an increasingly urban life (where parents delegate the education of children to school) does not seem to facilitate this balance of integrated development. It is important to discuss the connection between the neurosciences and education, concluding that this joint approach would be essential to guide quality levels and the researchers admit that the applicability of neuroscience research, for the improvement of pedagogy, has been, paradoxically, very limited. In general, we can define organizational culture as a set of beliefs, values and norms that influence the climate of a company, aligning employee behaviour and the strategic way in which the company positions itself in the market. Organizational culture is the essence of an organization. The supportive culture or clan culture presents a pleasant work environment, with a united organization that endures through loyalty and traditions, where interpersonal relationships are created, success is defended by teamwork, participation and consensus between employees and the organization. Leaders are considered mentors and there is a high level of commitment. In accordance with the updated works of Miranda, which seeks to reconcile the previous author and the OCAI model of R. Quinn and collaborators, a questionnaire was constructed, with twenty-eight questions, involving as many others adjectives that characterize a cognitive profile. In a first approximation, and taking only the descriptive statistics data into account, and taking only the sample data, there is a striking curiosity: the respondent students consider that the school made a visible and verifiable effort to correct the dominant profile. limbic pointing to a right cortical profile: intuition, entrepreneurship, vision.
- Critical reflections on tourism: phenomenological perspectives on global-South, degrowth and the role of visual aidsPublication . Nobre, Ângela Lacerda; Gameiro, Amandine; Duarte, Rogério; Jacquinet, Marc; Pérez, RafaelFrom a critical phenomenology perspective, it is possible to interpret tourism as an open arena where different players interact, thus illustrating the rationale behind their epistemic positioning. Tourism, as an economic sector, is both a product and a producer of what is happening at global level. This to-and-from mutual determinations may be exemplified by visual aids that help to map the conceptual models that shape scientific debate. The research objective of the present study is to critically explore the theoretical potential of the global-South paradigm in order to bring a better understanding of tourism, illuminating the creative tensions that are shaping this dynamic, complex, multifactorial and structuring sector. The global-South paradigm involves degrowth theories and other non-orthodox economic perspectives that determine how cities, communities and territories manage their symbolic and intangible heritage that, in turn, determine decision-making, political debate and, ultimately, the living conditions of their population. The contribution of the present research is to draw together a plethora of academic schools of thought that may help to critically identify the active forces in the tourism sector. The goal is not to offer detailed scientific evidence of the social, economic and political strains in tourism but to indicate and to highlight the potential that is already there to be explored in open reflection and in theoretical incursions, contributing to expand the horizons of thought and action of contemporary societies.