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- Uma teoria económica factual, para além das finanças: o caso de Dona Grácia Mendes (Nasi)Publication . Santos de Oliveira, Helena Maria; Leite, Eduardo Almeida; Machado-Santos, Carlos; Ferreira da Silva, Amélia; Silva, Ricardo Jorge; Pereira, José; Paiva, AnaO presente ensaio aborda os negócios e os desafios que os empreendedores enfrentam no quotidiano das suas atividades comerciais, muito para além dos números. Com efeito, por detrás dos negócios existe um conjunto de factos que, com certeza, se refletem financeiramente nas empresas, mas não são suscetíveis de ser captados, muito menos avaliados pelas teorias quantitativas de análise dos negócios, dado a sua origem não ser económica, nem financeira. Assim, no presente ensaio é feita uma análise de caso de uma das mulheres mais empreendedoras e notáveis da época das explorações marítimas portuguesas. Através do seu caso e com recurso a uma análise alternativa às finanças, psicológica e sociológica dos factos sociais, é possível ilustrar que os negócios evidenciam dificuldades financeiras, entram em declínio e perdem-se, mas as causas dessas perdas são sociais e não financeiras, como poderíamos concluir em primeira instância.
- Diversidade do conselho de administração das empresas cotadas no psi-20Publication . Amaro Silva; Tiago Guimarães; Santos de Oliveira, Helena Maria; Eduardo LeiteNuma época em que as economias que sustentam o sistema financeiro e empresarial...
- Good working environment and work performance across higher institutions in BueaPublication . Lious, Ntoung Agbor T.; Santos de Oliveira, Helena Maria; Pimentel, Liliana M.The objetive of this study was to examine how good working environment on work performance of...
- 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.
- 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.