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- Soft digital skills in Higher Education Curricula: HEI’s 5.0Publication . Bastos, Susana; Moreira Silva, Manuel; Azevedo, Liliana; Santos De Oliveira, Helena Mariahis article arises from the proposal of a new approach regarding the inclusion of soft-digital skills training in higher education. The study carried out on several curricular units in different higher education courses in Portugal led us to reflect on a different educational model, which combines the development of soft skills in digital environments. Digitalization and the use of technologies since early ages in the educational process are raising interesting questions. This article intends to go deeper on the use of digital technologies, namely through the virtual environments imposed by higher education institutions as a form of study. The main question is how pedagogies and the use of technologies have a meeting point where it is possible to continue humanization in education through the utilization of virtual environments to support the teaching/learning process. The methodology used in this study has its support on questionnaires made to students of higher education in different areas of knowledge, such as medicine, nursing, engineering, management, arts and literature. The main conclusions of this study are the importance of creating and using digital platforms that not only support the study but also contemplate the use of a virtual reality where students can interact with others in the discussion and resolution of real life situations.
- Digital-distance-education: a step back?Publication . Bastos, Susana; Moreira Silva, Manuel; Santos de Oliveira, Helena Maria; Caggiano, Valeria; Poza-Lujan, Jose-LuisIn recent years, educational research has focused on implementing digitalization in education. However, the imposed practice of distance learning due to COVID 19 has shown that distance teaching still has a long path to follow to evolve. The digital platforms and methodologies available for use are still far from promoting real interaction and a way to manage emotions at a distance - the essence of face-to-face teaching. Based on the last months' challenging experience of distance teaching, it is clear that HEIs have to rethink their actions in this field and plan ahead. To help build an answer, we have developed a study to assess the impact that this time of digital distance learning has had on the lives of students and teachers and the results it has brought to academic and social life. The study was developed using questionnaires and interviews with students who, in the last months, have experienced distance learning with synchronous classes and whose evaluation was almost exclusively carried out at distance.
- Are family firms financially healthier than non-family firm?Publication . Ntoung, Lious Agbor Tabot; Santos de Oliveira, Helena Maria; Ferreira de Sousa, Benjamim Manuel; Pimentel, Liliana Marques; Bastos, SusanaThis study examines the whether or not family firms are financially healthier than non-family in terms of capital structure and leverage. It therefore takes into consideration the existence of any significant differences between the leverage and risk choices of family and non-family firms. Using a panel data set of 888 firms and 7104 firm-year observations of unlisted small and medium size firms over the period 2007–2014, we present that family owned businesses have lower financial structure than those of non-family owned businesses. This indicates that most family firms use less debt financing than non-family firms, and as such maintain a lower level of debt. Secondly, family firms demonstrate lower risk as illustrated by the Altman Z-score. The Altman Z-score scale illustrates a contrary relationship of significance with respect to family firms and their counterparts in terms of the operation aspect of the business’s risk factors. Family firms managed their business operations with lower risk and are generally healthier financially than their counterpart firms. Lastly, findings from the robust tests for the hypotheses using a sample of bankrupt firms in Iberian Balance sheet Analysis System (SABI) reveal that the proportion of failure of family firms as opposed to their counterpart firms is relatively low. Analyzing the bankruptcy files of firms from 2002 to 2014 shows a considerably low ratio of family firms at the 5% significant level. This affirms that the low risk illustrated in the Altman Z-score regression is consistent to the lower ratio of family firms that were declared bankrupted over the study period, which makes Spain an important case in this study.
- O Simulador do ambiente empresarial de base tecnológica – metodologia inovadora no processo de ensino-aprendizagem, na avaliação e na relação professor-estudante vs. estudante-professorPublication . Bastos, Susana; Azevedo, LilianaA preocupação existente em suprir as lacunas identificadas no ensino tradicional da Contabilidade e Administração levou à criação de uma nova forma de estar no Ensino Superior, nestas áreas do conhecimento, na sala de aula, denominada por Ambiente Empresarial, e traduziu-se na implementação de duas unidades curriculares designadas de Projeto de Simulação Empresarial (PSEI e PSEII), no terceiro ano do Curso Superior de Contabilidade e Administração do ISCAP. De destacar que o Simulador do Ambiente Empresarial é de base unicamente tecnológica. O objeto desta investigação prende-se com a particularidade deste processo de formação, centrado no desenvolvimento de competências, modelador de metodologias de ensino-aprendizagem e portador de um novo modelo de avaliação. O presente artigo tem como objetivo estudar não só as potencialidades, mas também os constrangimentos da metodologia inovadora do processo de ensino-aprendizagem e da avaliação utilizada nestas unidades curriculares. Pretendemos, em particular, analisar em que medida o Simulador do Ambiente Empresarial beneficia o sucesso escolar, em resultado de uma melhoria no processo de ensino-aprendizagem e no desenvolvimento das competências dos estudantes. Nos anos letivos de 2008 a 2010, foram recolhidos os dados qualitativos e quantitativos através de inquérito por questionário aos estudantes e entrevistas aos docentes e coordenador das unidades curriculares. Em Fevereiro de 2015, foram enviados cerca de 6.000 questionários aos estudantes que já frequentaram a Simulação Empresarial. Como metodologia de investigação foram utilizadas a análise estatística/fatorial, com recurso a um software estatístico, a análise de conteúdo e a técnica de triangulação dos dados. Os resultados do estudo levantaram uma série de questões relacionadas com a metodologia de ensino-aprendizagem tradicionalmente utilizada e a metodologia do Simulador do Ambiente Empresarial, bem como com a avaliação e a forma como esta desenvolve nos estudantes uma diferente postura no que concerne ao processo de ensino-aprendizagem. A centralidade no estudante como foco deste Modelo possibilita a autorregulação da aprendizagem através da retroação. O trabalho individual e de grupo apresentam-se como principais fatores no desenvolvimento das competências genéricas (relacionais) e comportamentais, além das competências técnicas inerentes à profissão.
- Transition to the revised OHADA law on accounting and financial reporting: corporate perceptions of costs and benefitsPublication . Fossung, Micheal Forzeh; Ntoung, Lious Agbor Tabot; Santos De Oliveira, Helena Maria; Pereira, Cláudia; Bastos, Susana; Pimentel, Liliana MarquesThis paper examines the ongoing transition to the revised Organisation for the Harmonisation of Business Law in Africa Act on Accounting and Financial Reporting for companies in general and to the International Financial Reporting Standards for listed and group companies with a particular focus on recent institutional developments and corporate concerns. The study used 80 professional accountants, most of whom were members of the Institute of Chartered Accountants of Cameroon and academics. Using the descriptive statistics, the study shows that the transition to the revised OHADA brings about a high level of comparability and transparency of the financial statements, that the International Financial Reporting Standards cannot be implemented in Cameroon (but not fully), and that the benefit of the transition exceeds the cost.
- A reinvented education in Business and accounting using a GBL approach for soft skillsPublication . Bastos, Susana; Moreira Silva, Manuel; Poza-Lujan, Jose-LuisThe vulnerable, dynamic and digitalizing working environments of the 2020s obviously propose new types of ‘newcomer’ skills. The character of these ‘soft skills’ is inherent, whereby their learning forms a challenge for educators. Researchers around the world are on the same question: how to make the learning tools and rebuilt the classroom (virtual and face-to-face) in order to cope with this digital generation? This change needs to incorporate new Skills; these skills, called Core Skills, are changing the way to teach and to learn. Motivation is the essential key to have in mind. Creating mind-sets under a strong cognitive engagement is education for the future of professionals. Gamification, Game-Based Learning (GBL), Simulations, Virtual classrooms, digital platforms with contents and many other methods are in use all around the world to change, with motivation, the perspective of students towards their own learning path. The VUCA (volatility, uncertainty, complexity and ambiguity) world brought Higher Education Institutions the discussion of the future for an education of excellence. This article intends to present a case study as a solution to combine Simulation and GBL to promote the Core Skills that students and teachers need to achieve success on the process of teaching and learning. The solution is innovative due to the main scope: the perfect connection of humanity and empathy through the use of Simulation-GBL in higher educational institutions.