Loading...
Person
Martins, António Eduardo Pais Falcão Barbosa
14 results
Search Results
Now showing 1 - 10 of 14
- 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
- Um novo paradigma na teoria económica: a necessidade de repensar a escassez de recursosPublication . Martins, António Eduardo Pais Falcão Barbosa; Reis, Felipa Lopes dosA 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.
- 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.
- Virtual teaching in a society of learningPublication . Martins, António Eduardo Pais Falcão Barbosa; Lopes dos Reis, FelipaEducation 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.
- 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.
- The specifics of the teacher’s education adapted towards new technologiesPublication . Reis, Felipa Lopes dos; Martins, António Eduardo Pais Falcão BarbosaThe education of teachers in new technologies allows each teacher to understand, through his own reality, interests and expectations, how technologies can be useful, the effective use of technology by the student first undergoing assimilation by the teachers. After all, if someone introduces computers to universities without proper attention paid to teachers, the benefit that students are going to ultimately derive from it is of low quality and usefulness. To reach positive effects it’s fundamental to consider an intensive initial enabling of capacity, starting with the teachers that may incentivise their students. Keywords
- 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.