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Martins, António Eduardo Pais Falcão Barbosa

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6E13-2B87-A246
0000-0002-0830-7483

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  • Why auditors increasingly rely on analytical procedures : an empirical approach in Portugal
    Publication . Pinho, Carlos; Santos, Paula; Martins, António Eduardo Pais Falcão Barbosa
    The increasing sophistication and quantity of transactions considered to be financial facts included in accounting records and financial statements raises additional issues in terms of financial auditing. Finding more corroborating evidence for the claims made in balances, transaction classes and disclosures is naturally made more difficult by the fact that accounting information and financial reports are increasingly complex both in terms of the corroborative strength of the evidence and its quantity. Auditing work therefore relies increasingly on statistical and non-statistical data and on the auditor's use of substantive analytical review procedures, or, to put it briefly, analytical procedures. The conclusions of this empirical study point to the fact that, in general terms, the increasing use of analytical procedures stems from a risk-based approach to auditing together with reasons that have to do with time pressure and the need to carry out more efficient audits with fewer substantive detail tests as well as improvements in the interpretation of standards applicable to auditing work
    2013-10Conference object Open access Show more
  • "National frozen fish distributor”: paradigmatic case study of an african company for operational productivity improvement
    Publication . Lopes, Albino; Acabado Romana, Fernando; Barrosa, Luis Filipe Mendes; Martins, António Eduardo Pais Falcão Barbosa
    This paper develops a case study regarding the intervention requested by the leader of the Mozambican company "DNPC" (to consolidate the leadership and management of the company, in the context of the transition to the situation of a large company). In terms of diagnosis, there are four aspects that emerge as the most salient of this business initiative: (i) the differentiation of the company in relation to the commercial orientation of the company in order to respond to the most basic needs of the poor population (provide the supply of frozen fish); (ii) the traditional African culture centred on "affections", with the perverse effect of inducing a very high absenteeism of drivers, which would, in turn, make the flow of supply from popular markets unfeasible; (iii) the response to the initial chaos by the development of a business culture in an entrepreneurial network, both internally (drivers) and externally (sales companies and security elements of the financial flows generated); (iv) promotion of an organization of work based on a meaning based on autonomy and liberation from the hierarchical submission of the worker, and designed not to force him to exclusion from society and to move away from traditional African values.
    2024-04Journal article Open access Show more
  • Liderança e gestão de pessoas: o capital humano como elemento do capital intelectual. Atividade 1
    Publication . Martins, António Eduardo Pais Falcão Barbosa
    2020Lecture Open access Show more
  • Um novo paradigma na teoria económica: a necessidade de repensar a escassez de recursos
    Publication . Martins, António Eduardo Pais Falcão Barbosa; Reis, Felipa Lopes dos
    A constante evolução da sociedade exige um esforço contínuo para desenvolver novos paradigmas. A gestão do capital intelectual das organizações e de importância crucial. Apresentando uma actualização do estado da arte, o presente documento descreve a metodologia geral que o investigador utilizou para sintetizar um modelo de capital intelectual. O estudo empírico desenvolvido mostra a relevância de um novo paradigma explicativo da ciência económica. As conclusões permitem avaliar a relevância do estudo do capital intelectual para a gestão das organizações numa sociedade do conhecimento.
    2009Journal article Open access Show more
  • Perspectives of online education
    Publication . Reis, Felipa Lopes dos; Pinho, Carlos; Negas, Mário Carrilho; Martins, António Eduardo Pais Falcão Barbosa
    The objective of this article is to bring up a reflexion on the nature of online education and its specific characteristics. The reality and development level of Information and Communication Technologies are both fundamental for the success and maturity of more evolved teaching processes. These processes assume themselves increasingly as facilitators and active agents of the diffusion of knowledge.
    2010Conference object Restricted access Show more
  • PUC: comunicação em gestão
    Publication . Martins, António Eduardo Pais Falcão Barbosa
    O PUC constitui um documento que visa orientar o processo de aprendizagem do estudante ao longo da Unidade Curricular a que se refere. É por isso um guião que requer uma leitura atenta e que lhe será útil ao longo de todo o percurso de aprendizagem. Aqui encontrará informação sobre as temáticas a estudar, as competências a desenvolver, informações sobre como se organiza o processo de aprendizagem, como utilizar e tirar partido do espaço virtual relativo a esta Unidade Curricular, o que se espera de si, como é avaliado, entre outros aspectos fundamentais para realizar da melhor forma este percurso.
    2022Lecture Open access Show more
  • 2020Lecture Open access Show more
  • Assessing eLearning : finding a model for higher education
    Publication . Martins, António Eduardo Pais Falcão Barbosa; Reis, Felipa Lopes dos; Negas, Mário Carrilho; Pinho, Carlos
    Like every form of education or training, e-learning must be assessed with respect to various criteria, bearing in mind that it is undergoing a constant process of improving and progressing towards its goals. However, it is difficult to define a single model for assessing e-learning as technology is evolving all the time, in addition to the fact that Web 2.0 has created new ways for internet users to relate to each other. Therefore, it will be important to analyse the ways in which assessment 2.0 of e-learning is undertaken, bearing in mind that it will correspond to an evolution in the assessment of the mode of e-learning that could be designated "e-learning 1.0", whose most important points are described below. In assessing e-learning, it is often usual to compare it to exclusively presential models, ignoring the fact that e-learning is about what could be called e-pedagogy, in which new standards of communication, collaboration and group behaviour co-exist. In e-learning, new models of learning are used, involving the way that learners interact not only among themselves but also with the educational resources available, both online and offline, resulting in a change in the way they perceive the learning context in which they are involved. The evaluation of e-learning should be tackled in a very pragmatic way. It should be appropriate to the learning project in question and not become a highly complex study resulting in a large amount of complicated data, in which the aims of the evaluation end up being unclear to users. A proper assessment of e-learning must therefore have objectives, indicators, and goals that are explicit and easy to grasp, making it possible to respond to the questions that users wish to see solved. Above all, it should create methods of presenting the results of the assessment in a way that is easily understood by all parties concerned.
    2010Conference object Restricted access Show more
  • Virtual teaching in a society of learning
    Publication . Martins, António Eduardo Pais Falcão Barbosa; Lopes dos Reis, Felipa
    Education is a social practice historically placed and goes beyond all human activity, spreading to the network of relations that takes place in the social fabric, mediated or not by some kind of technology. Online education - that is, computer mediated communication - for educational purposes carries with it questions relative to its teaching and the overall nature of online learning. Online education constitutes a new professional configuration, a possibility of the effective use of teaching and the effective construction of knowledge from another spatial-temporal logic, without losing sight of the objective conditions of social networks, in particular new forms of social connections brought out by wider social changes, strongly marked by a technological presence.
    2009Journal article Restricted access Show more
  • The model of intellectual capital approach on the human capital vision
    Publication . Martins, António Eduardo Pais Falcão Barbosa; Lopes dos Reis, Felipa
    The management of human capital had passionate scholars all over time. The managers have taken a long time to find the best way to monetize their human assets. The era of knowledge is fundamental to know and identify the vectors of intellectual capital associated with organizational productivity. In this article the dynamics associated with empirical research capable of produce an explanatory model is the subject. These studies are part of a major line of research initiated by António Martins in 2000 and has been the subject of numerous publications.
    2010Journal article Open access Show more