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- Accountability and Transparency in Cooperatives: A Comparative Analysis between Portugal and GermanyPublication . Meira, Deolinda; Bandeira, Ana M.; Santos, MelanieEste estudio pretende evaluar si la legislación sobre mecanismos de supervisión interna y externa vigente para las cooperativas alemanas permite un nivel de rendición de cuentasy transparencia más adecuados en términos de información financiera en comparación con el modelo adoptado en Portugal. Para ello, y a través de una metodología cualitativa, utilizando la técnica de análisis de contenido y el modelo de estudio de casos múltiples, se construyeron índices de cumplimiento total y parcial por país para evaluarla transparencia y la rendición de cuentasde las cooperativas en la muestra seleccionada. Los resultados obtenidos muestran que las cooperativas analizadas presentan un índice de cumplimiento superior al 50% en todas las categorías seleccionadas. Sin embargo, en todas las categorías, las cooperativas alemanas presentan un porcentaje mayor que las portuguesas, lo cual nos permite concluir que el modelo alemán de supervisión interna y externa proporciona un mayor nivel de rendición de cuentasy transparencia.Palabras clave: Cooperativa; Información financiera; Consejo de Supervisión; Federación de Auditores.
- A problemática do justo valor nas normas contabilísticas de relato financeiro (NCRF)Publication . Silva, Eduardo Sá e; Preda, Joaquim AlmeidaA problemática do justo valor nas normas contabilísticas de relato financeiro (NCRF)
- A nova diretiva da contabilidade: a mudança previsívelPublication . Silva, Eduardo Sá eA nova diretiva da contabilidade: a mudança previsível
- Imparidades e imparidades líquidas: estudo empírico de empresas não cotadas em PortugalPublication . Martins, Carlos Quelhas; Silva, Eduardo Sá e; Gama, Andreia Taveira da
- Sustainable blended-learning in HEI: developing and implementing multi-level interventionsPublication . Peres, Paula; Ribeiro, Sandra; Tavares, Célia; Oliveira, Luciana; Silva, Manuel; Mesquita, AnabelaThis chapter aims to demonstrate how PAOL - Unit for Innovation in Education, a project from ISCAP - School of Accounting and Administration of Oporto ....
- A sustainable approach to the reuse of student - centered learning scenariosPublication . Oliveira, Luciana; Albuquerque, Alexandra; Ribeiro, Sandra; Peres, Paula; Carvalho, Carlos Vaz deSeveral annual repports express the increasing role of learning management systems (LMS) in the context of Higher Education Institutions (HEI), as primary tools to support learning...
- Accomodating students with disabilities in academic and institucional contextsPublication . Oliveira, Luciana; Costa, TeresaThe developemnt of educational techonologies has been increasing the opportunities for students with disabilities to integrate Higher Education Institutions...
- How can we help students to improve their creativity? – lessons learned from a case studyPublication . Mesquita, Anabela; Mascarenhas, ArturOne of the main concerns of today’s organizations is to cope with the rapid pace of change while maintaining their competitive advantage. This means that firms must be innovative, create new knowledge and have new ideas constantly. Similarly, one of the main concerns of lecturers is to help students to develop creativity. According to some authors, new ideas, new thoughts, innovation can arise in an appropriate environment and with the development and train of adequate competences and skills. This means that although some persons were born more creative than others, it is possible to help those less creative to improve their innovative capacities and competences. The question that remains now is “how”. How can we, as lecturers and educators help our students to become more creative? In this paper we describe a Portuguese case study that took place at ISCAP (School of Accountancy and Administration of Porto – Portugal), in the course of Business Communication, in the unit “Marketing Communication” (3rd year (1st Bologna cycle), 1st semester). We will describe and characterize the situation at the beginning of the semester (situation A), explain the tasks and activities proposed to students and the final result (situation A2). We will discuss differences between situation A and A2, formulate some hypotheses concerning differences and draw some recommendations.
- Learning in higher education: strategies to overcome challenges faced by adult students - lessons drawn from two studies in PortugalPublication . Correia, Ana Maria Ramalho; Mesquita, AnabelaThe development of a knowledge-based society needs a technological infrastructure and a workforce with the necessary knowledge and competences, supported by a well-structured initial education and a continuous learning program, available to all citizens, including those who did not have the opportunity to attend Higher Education (HE) when they were younger. We recognize that these students may be rich in experience but they also have some difficulties in adapting to the pedagogical approaches of learning and teaching. Furthermore, their attitudes and problems are not necessarily the same as those of traditional students but they are still expected to fit into educational institutions designed for younger students. The project LIHE – Learning in Higher Education aimed to improve the learning experience and environment of adults, particularly non-traditional adults as well as to promote lifelong learning in HE, within a European dimension. In this paper we will present this project together with some of the results.
- Virtual communities of practice: investigating motivations and constraints in the processes of knowledge creation and transferPublication . Correia, Ana Maria Ramalho; Paulos, Alice; Mesquita, AnabelaWith accelerated market volatility, faster response times and increased globalization, business environments are going through a major transformation and firms have intensified their search for strategies which can give them competitive advantage. This requires that companies continuously innovate, to think of new ideas that can be transformed or implemented as products, processes or services, generating value for the firm. Innovative solutions and processes are usually developed by a group of people, working together. A grouping of people that share and create new knowledge can be considered as a Community of Practice (CoP). CoP’s are places which provide a sound basis for organizational learning and encourage knowledge creation and acquisition. Virtual Communities of Practice (VCoP's) can perform a central role in promoting communication and collaboration between members who are dispersed in both time and space. Nevertheless, it is known that not all CoP's and VCoP's share the same levels of performance or produce the same results. This means that there are factors that enable or constrain the process of knowledge creation. With this in mind, we developed a case study in order to identify both the motivations and the constraints that members of an organization experience when taking part in the knowledge creating processes of VCoP's. Results show that organizational culture and professional and personal development play an important role in these processes. No interviewee referred to direct financial rewards as a motivation factor for participation in VCoPs. Most identified the difficulty in aligning objectives established by the management with justification for the time spent in the VCoP. The interviewees also said that technology is not a constraint.