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Martins, António Eduardo Pais Falcão Barbosa
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- Why auditors increasingly rely on analytical procedures : an empirical approach in PortugalPublication . Pinho, Carlos; Santos, Paula; Martins, António Eduardo Pais Falcão BarbosaThe 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
- Perspectives of online educationPublication . Reis, Felipa Lopes dos; Pinho, Carlos; Negas, Mário Carrilho; Martins, António Eduardo Pais Falcão BarbosaThe 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.
- Assessing eLearning : finding a model for higher educationPublication . Martins, António Eduardo Pais Falcão Barbosa; Reis, Felipa Lopes dos; Negas, Mário Carrilho; Pinho, CarlosLike 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.
- The model of intellectual capital approach on the human capital visionPublication . Martins, António Eduardo Pais Falcão Barbosa; Lopes dos Reis, FelipaThe 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.
- 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.
- Fabuss Project: online platformPublication . Martins, António Eduardo Pais Falcão Barbosa
- Management of tacit knowledge and the issue of empowerment of patients and stakeholders in the health care sectorPublication . Jacquinet, Marc; Nobre, Ângela Lacerda; Curado, Henrique; Martins, António Eduardo Pais Falcão Barbosa; Arraya, Marco; Sousa, Maria; Pimenta, RuiThere is a growing literature on health and health care dedicated to empowerment of patients; but there is still a gap in the literature to conceptualize knowledge, to extend the discussion of the empowerment of the patients to the stakeholders. The discussion is at the level of managerial processes of empowerment and knowledge management related to health care. The present chapter starts with a review on empowerment, especially focused on the health sector. The following sections will develop a critical analysis of empowerment, mainly around the concept of tacit knowledge (Polanyi) and knowledge management. One key variable is the proximity of the actors involved in the empowerment process. This key variable is very much related to the tacitness issue of knowledge production and flows. The chapter extends the discussion of the empowerment of the patients to that of the stakeholders and the general debate about health literacy. A model is briefly described for the purpose of illustrating the learning process in a knowledge management implemented in health care.
- Gestão de conflito e comunicaçãoPublication . Martins, António Eduardo Pais Falcão Barbosa
- Using social software to enhance the student e-learning experiences and activities in higher educationPublication . Negas, Mário Carrilho; Reis, Felipa Lopes dos; Pinho, Carlos; Martins, António Eduardo Pais Falcão BarbosaE-learning – almost by definition - uses advanced technologies to support the formation and development of students. Therefore, Web 2.0 applications have merged into the e-learning domain. Learning experiences in modern e-learning include collaborative aspects and active contributions to learning content. Thus, an e-learning using social network tools arises as a potential learning method. So, it should be questioned if the Web 2.0 applications, used in social networks, can play a positive role in e-learning, as long as professors give them the optimal use and students interpret them as didactic tools. For this purpose, the present paper gives give a consolidated review on how the concept of social networks has influenced e-learning communities. In conclusion, the paper argues that the pedagogical potential of social software can perform the ability to create awareness between students, sharing information and resources that are originally developed for themselves, but made available to others.
- Empreendedorismo e criacão de negócios: contrato de prendizagemPublication . Martins, António Eduardo Pais Falcão Barbosa