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    The digital transition and the future of the SMEs

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    This paper intends to present in which way small and medium sized enterprises (SMEs) can focus on digital transition to adapt their business models during economic crises. Digital issues are related not only with the development of SME(s) but to the society as a whole. In some organizations, the digital process was already put in place, the digital means in a way were existing in the before pandemic world, but this outbreak made a very quick shift to the digital world. As the customer changed his behaviour rapidly in a way the organization had to adapt their business models to give rapid response to this change and the most common response was to create virtually their business. The actual state of economy in the COVID-19 pandemic is rising some questions as the decline of global economy and intensification of digital technology, as a possible consequence a stagnation of the globalization process (Sułkowski, 2020). Some of the challenges related to the Coronavirus outbreak have been and related to a profound insecurity, deficient information, excessive risk, and necessity (Dwivedi et al., 2020). As the topic is still in progress and is someway the pandemic situation is still in here, only some reports are used to characterise these elements and to establish a link between them. Is what way this change still valid in the post pandemic world? How will the organizations reinvent and also the digital transition will it be enough for the survival of the SMEs? In what ways the technologies are crucial and appointed to act as the critical success factor for the businesses? Asking and responding to these questions is essential to SMEs success in the near future. As is obvious the present research presents the limitation as were not enough studies regarding the approach of SME(s) regarding the digital transformation

    The The Auditor\u27s Opinion in the Health Sector: Evidence from Portuguese Public Hospitals

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    Audit reports contain important information for decision-making, particularly in entities that use public resources, such as hospitals. The public health sector plays a significant role in the Portuguese economy, since 14% of its government\u27s budget is allocated to the expenditure in that sector. This study aims to identify and characterize the qualifications and emphasis presented in the audit reports of Portuguese public hospitals (EPE hospitals) from 2018 to 2021. The definition of the sample and the data collection were supported by the SABI and ORBIS databases and the EPE hospitals\u27 annual and audit reports. The results evidence that the auditor\u27s opinion is qualified in most of the audit reports of EPE, which means it contains qualifications and/or emphasis. The dominant qualifications are associated with asset and investment items, while the main emphasis is related to equity, highlighting the uncertainties in economic and budgetary conditions related to COVID-19. Auditors of Big 4 firms did not sign any audit reports and only six percent were signed by women. This study offers theoretical and practical contributions. It expands knowledge on the auditor\u27s qualified opinion in public hospitals, addressing a gap in the literature. Analyzing typical qualifications and emphases in audit reports identifies patterns for future studies and the most sensitive and risky areas to be considered by auditors. The results also contribute to managers and regulatory bodies improving the transparency and accountability of public hospitals, through a more efficient allocation of resources and the implementation of better internal control systems in public hospitals

    Los monumentos de Gomes de Moura: un insólito manual de la enseñanza del latín, en el Portugal de decimonónico

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    La obra de Noticia sucinta dos Monumentos da Lingua Latina, de Gomes de Moura representa un interesante documento sobre el estado de la enseñanza, tanto de la lengua latina como de las humanidades, en general, al comienzo del siglo XIX, en Portugal. En este tratado, Gomes de Moura pretende aglutinar varias tradiciones metodológicas del estudio de las lenguas clásicas: por un lado, el formato educativo de las Historia Latinae Linguae, por el que se entronca con una tradición dieciochesca de enseñar la lengua y la cultura romana a través de un caleidoscópico muestrario de datos eruditos basados en la bibliografía de textos latinos, numismática, traducciones, etc.; por otro lado, este enfoque se conjuga con el del aprendizaje gramatical portroyalista y racionalista que estaban muy arraigados en Portugal; por último, también atiende a una suerte esbozo de historiografía del racionalismo en la nación lusa, desde el siglo XVI hasta el XIX. Los Monumentos serán estudiados en el presente trabajo en el marco del contexto histórico del tumultuoso Portugal de la primera mitad del XIX, de forma que se pueda apreciar la relevante interacción entre el panorama histórico y educativo, con la enseñanza de la lengua latina de ese mismo periodo.Gomes de Moura’s work, Noticia sucinta dos Monumentos da Lingua Latina, is an interesting document on the state of Latin language teaching, as well as the humanities in general, at the beginning of the 19th century in Portugal. In this treatise, Gomes de Moura aims to bring together several methodological traditions in the study of classical languages: on the one hand, the educational format of the Historia Latinae Linguae, which connects with an 18th-century tradition of teaching Roman language and culture through a kaleidoscopic array of scholarly data based on the bibliography of Latin texts, numismatics, translations, and so on; on theother hand, this approach is combined with the Portuguese-royalist and rationalist grammatical learning methods that were deeply rooted in Portugal; finally, he also addresses a kind of outline of the historiography of rationalism in Portugal from the16th to the 19th centuries. The Monuments will be studied in this work within the historical context of the tumultuous Portugal of the first half of the 19th century, so that the relevant interaction between the historical and educational panorama, with the teaching of the Latin language of that same period, can be appreciated

    Coordinadores pedagógicos en mentoría: acción que promueve la inducción profesional en el contexto de la formación-investigación

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    A ausência de ações ou de programas públicos de indução profissional de coordenadores pedagógicos no Brasil tem mobilizado pesquisas baseadas na aproximação universidade-escola, nas experiências colaborativas e nos processos formativos desses profissionais em inserção profissional, caso do estudo aqui relatado. Este texto objetiva analisar como um processo de mentoria junto a coordenadores experientes e iniciantes se constituiu em ação de indução profissional. A expectativa que o move é refletir sobre as possibilidades de indução profissional de coordenadores que uma pesquisadora com longa experiência na coordenação pedagógica, a pesquisadora-mentora, desenvolveu ao incorporar essa experiência na pesquisa-formação baseada nos pressupostos da pesquisa-ação. Os dados foram produzidos nos encontros formativos com 42 coordenadores com pouca e com nenhuma experiência na coordenação pedagógica, nos grupos de discussão e no WhatsApp e foram analisados pela Análise de Prosa (André, 1983). Os resultados revelaram que as parcerias colaborativas universidade-escola e experientes-iniciantes contribuíram com o processo de mentoria, proporcionando aos experientes aprimoramento da prática, e, aos iniciantes, superação em relação às adversidades. Concluiu-se que definir os conteúdos da formação coletivamente, a partir das demandas dos formandos, e conceber as experiências deles como material de reflexão compartilhada impulsionam a participação e o envolvimento deles, permitem a construção da confiança mútua, de objetivos comuns e do compromisso partilhado, bem como favorecem a interação respeitosa e democrática entre experientes e iniciantes e a postura investigativa na aprendizagem da profissão. Sobre a mentoria, há benefício para os envolvidos e há possibilidade de produção da mentoria colegiada de mão dupla.The lack of public initiatives or programs for professional induction of pedagogical coordinators in Brazil has spurred research based on university-school connections, collaborative experiences, and the training processes of these professionals undergoing professional integration, as is the case of the study reported here. This text aims to analyze how a mentoring process with experienced and novice coordinators became a professional induction initiative. The aim is to reflect on the possibilities for professional induction of coordinators that a researcher with extensive experience in pedagogical coordination, the researcher-mentor, developed by incorporating this experience into research-training based on the premises of action research. Data were collected during training sessions with 42 coordinators with little or no experience in pedagogical coordination, in discussion groups, and on WhatsApp, and were analyzed using Prose Analysis (André, 1983). The results revealed that collaborative university-school and experienced-beginner partnerships contributed to the mentoring process, enabling experienced mentors to improve their practice and beginners to overcome adversity. The conclusion was that defining the training content collectively, based on the trainees’ needs, and using their experiences as material for shared reflection boosts their participation and engagement, allows for the building of mutual trust, common goals, and shared commitment, as well as fostering respectful and democratic interaction between experienced and novice mentors and an investigative approach to professional learning. Regarding mentoring, there are benefits for those involved and the possibility of developing a two-way collegial mentoring experience.La falta de iniciativas públicas o programas de inducción profesional para coordinadores pedagógicos en Brasil ha impulsado investigaciones basadas en conexiones universidad-escuela, experiencias colaborativas y los procesos de formación de estos profesionales en proceso de integración profesional, como es el caso del estudio que se reporta aquí. Este texto busca analizar cómo un proceso de mentoría con coordinadores experimentados y noveles se convirtió en una iniciativa de inducción profesional. El objetivo es reflexionar sobre las posibilidades de inducción profesional de coordinadores que un investigador con amplia experiencia en coordinación pedagógica, el investigador-mentor, desarrolló al incorporar esta experiencia en la formación-investigación basada en las premisas de la investigación-acción. Los datos se recopilaron durante sesiones de formación con 42 coordinadores con poca o ninguna experiencia en coordinación pedagógica, en grupos de discusión y por WhatsApp, y se analizaron mediante Análisis de Prosa (André, 1983). Los resultados revelaron que las colaboraciones entre universidades y escuelas, así como entre mentores experimentados y principiantes, contribuyeron al proceso de mentoría, permitiendo a los mentores experimentados mejorar su práctica y a los principiantes superar las adversidades. La conclusión fue que definir el contenido de la formación de forma colectiva, basándose en las necesidades de los participantes, y utilizar sus experiencias como material para la reflexión compartida, impulsa su participación y compromiso, permite construir confianza mutua, objetivos comunes y compromiso compartido, además de fomentar una interacción respetuosa y democrática entre mentores experimentados y principiantes, y un enfoque investigativo del aprendizaje profesional. En cuanto a la mentoría, existen beneficios para los participantes y la posibilidad de desarrollar una experiencia de mentoría colegiada bidireccional

    El diario colaborativo como estrategia de acompañamiento pedagógico para una educación intercultural en las escuelas

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    Estando a diversidade cultural cada vez mais presente nas escolas, há cada vez mais necessidade de explorar abordagens que potenciem o papel da supervisão pedagógica na transformação das escolas em espaços de inclusão, democracia, diálogo intercultural, numa perspectiva de equidade e respeito mútuo. Neste artigo exploramos o diário colaborativo como estratégia de supervisão pedagógica colaborativa para dar resposta à diversidade cultural nas escolas. Visando responder à questão “qual o papel do diário colaborativo na resposta à diversidade cultural nas escolas?”, foi desenvolvido um estudo de investigação-ação no âmbito do qual foi desenvolvido um diário colaborativo entre duas orientadoras educacionais, uma professora e a primeira autora. O estudo consistiu no desenvolvimento de projetos interventivos centrados na integração de um estudante migrante internacional no contexto escolar. Os resultados obtidos evidenciam o potencial do diário colaborativo no desenvolvimento de práticas supervisivas que respondem às diferenças culturais presentes nas escolas. Ao registar o trabalho docente desenvolvido, submetendo-o à análise e apreciação de outros sujeitos, o diário colaborativo funciona como estratégia de supervisão colaborativa ao criar um espaço de escuta plural e de apoio à reflexão partilhada e co-construída. Nesse processo, promove o desenvolvimento profissional e a transformação de saberes e práticas em prol da construção de uma escola que valorize a diversidade cultural em presença e permitindo a construção de práticas de educação intercultural.With cultural diversity increasingly present in schools, there is a growing need to explore approaches that enhance the role of pedagogical supervision in transforming schools into spaces of inclusion, democracy, intercultural dialogue, from a perspective of equity and mutual respect. In this article, we explore the collaborative diary as a collaborative pedagogical supervision strategy that addresses cultural diversity in schools. In order to answer the question “what is the role of the collaborative diary in responding to cultural diversity in schools?”, an action research study was developed in which a collaborative diary was created between two educational supervisors, a teacher, and the first author. The study consisted of developing intervention projects focused on the integration of an international migrant student into the school context. The results obtained highlight the potential of the collaborative diary in developing supervisory practices that respond to the cultural differences in the schools. By recording the teaching work carried out and subjecting it to the analysis and appreciation of other individuals, the collaborative diary functions as a collaborative supervision strategy by creating a space for plural listening and support for shared and co-constructed reflection. In this process, it promotes professional development and the transformation of knowledge and practices at the service of a school that values cultural diversity in presence and allows the construction of intercultural education practices.En educación, la perspectiva intercultural busca romper el ciclo de prácticas de asimilación basadas en la supresión de las marcas culturales individuales, entendiendo que la cultura dominante debe ser asimilada por la otra. En este sentido, comprendemos la necesidad de un enfoque que reconozca el papel de la supervisión pedagógica en la transformación de las escuelas en espacios de diálogo entre diferentes culturas, desde una perspectiva de equidad y respeto mutuo. En este artículo, presentamos el diario colaborativo como herramienta de supervisión pedagógica para responder a la diversidad cultural en las escuelas, utilizándolo durante el desarrollo e implementación de proyectos de intervención enfocados en la socialización de estudiantes migrantes internacionales en el contexto escolar. Participaron en el estudio dos orientadoras educacionales, una profesora y la investigadora que implementó el estudio. Los resultados obtenidos con el diario colaborativo demuestran su potencial para desarrollar una supervisión pedagógica que busca superar las diferencias culturales presentes en las escuelas. Al registrar la labor docente realizada y someterla simultáneamente al análisis y la apreciación de otros participantes, el diario colaborativo sirvió como estrategia de supervisión colaborativa, creando un espacio para la escucha plural y fomentando la reflexión compartida y construida en grupo. En este proceso, se promueve el desarrollo profesional y la transformación de conocimientos y prácticas hacia la construcción de una escuela que valore la diversidad cultural y fomente el desarrollo de prácticas enfocadas en la educación intercultural

    El autoestudio en el desarrollo profesional de supervisores de una institución de educación superior portuguesa: contribuciones del diagnóstico

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    Este artigo apresenta os resultados da fase de diagnóstico de uma investigação mais ampla e longitudinal sobre o potencial do autoestudo como metodologia de desenvolvimento profissional de supervisores numa instituição de ensino superior portuguesa. Esta investigação inscreve-se no paradigma sociocrítico e orienta-se por uma abordagem qualitativa de tipo investigação-ação. Inserido nesse quadro mais amplo, este artigo dedica-se exclusivamente à fase inicial de natureza diagnóstica, na qual se analisam as perceções de sete supervisores da referida instituição, com atuação em diferentes áreas de formação, sobre as suas práticas, o valor do autoestudo e o seu enquadramento institucional atual e potencial. A investigação recorreu ao inquérito por questionário e à análise documental. A discussão dos dados e a triangulação dos resultados permitiram identificar desafios como a ausência de uma cultura de autorreflexão e de reflexão colaborativa entre os pares, uma conceção de supervisão centrada na exclusiva dimensão reflexiva do estagiário evidente nos documentos orientadores da supervisão e um entendimento do autoestudo enquanto prática estruturada, situada e colaborativa ainda em construção. Os dados recolhidos e analisados nesta fase inicial constituem o enquadramento necessário para o delineamento das etapas seguintes da investigação.This article reports on the diagnostic phase of a broader longitudinal study examining the potential of self-study as a professional development methodology for supervisors in a Portuguese higher education institution. Framed within a socio-critical paradigm and adopting a qualitative action research approach, the study focuses on supervisors’ perceptions of their practices, the value of self-study, and its current and potential institutional frameworks. Data were collected through questionnaires and document analysis. Findings highlight key challenges, including the absence of a culture of self- and collaborative reflection, a conception of supervision centred almost exclusively on the trainee’s reflective dimension (as reflected in institutional guidelines), and an emerging but still developing understanding of self-study as a structured, situated, and collaborative practice. This diagnostic phase provides the groundwork for subsequent stages of the investigation.Este artículo presenta los resultados de la fase de diagnóstico de una investigación más amplia y longitudinal sobre el potencial del autoestudio como metodología de formación y desarrollo profesional de supervisores en una institución de educación superior portuguesa. Esta investigación se inscribe en el paradigma sociocrítico y se orienta por un enfoque cualitativo de tipo investigación-acción. En este marco más amplio, el artículo se centra exclusivamente en la fase inicial de carácter diagnóstico, en la que se analizan las percepciones de siete supervisores de dicha institución, procedentes de distintas áreas de formación docente, en relación con sus prácticas supervisivas, el valor formativo del autoestudio y su inserción institucional actual y potencial. Se utilizaron como métodos el cuestionario y el análisis documental. La triangulación de los datos permitió identificar desafíos como la ausencia de una cultura de autorreflexión y de reflexión colaborativa entre pares, algunas limitaciones en los documentos orientadores de la supervisión y una comprensión del autoestudio aún en proceso de consolidación como práctica estructurada. Los datos recogidos y analizados en esta fase inicial constituyen el fundamento necesario para el diseño de las siguientes etapas de la investigación

    El ecléctico aristotelismo novohispano en la obra botánica del humanista Francisco Hernández de Toledo y su adaptación al contexto autóctono

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    With the discovery of the New World, the challenge of classifying a totally unknown biota began. In this context, Francisco Hernández de Toledo (1515-1587) led the first exclusively scientific expedition to the Americas (1570-1577) at the behest of Philip II. He can be defined as a leading exponent of a new and genuine natural and moral Aristotelianism. In his Compendio de Historia Natural y Moral de las Indias, he applies the ‘organic’ vision of Aristotelian epistemology and Plinian Natural History, integrating medicine and botany in the same treatise. His methodological mixture led him to keep in his records the names of native botany in Nahuatl, together with the Latin and Spanish translations, thus pioneering the forging of a scientific-technical language in the Americas. Unfortunately, his botanical work is better known for the beauty of its illustrations, which obscures the essential scientific value of this work for modern science.Con el descubrimiento del Nuevo Mundo comenzó el reto de clasificar una biota totalmente desconocida. En este contexto, Francisco Hernández de Toledo (1515-1587) dirigió la primera expedición exclusivamente científica a América (1570-1577) a instancias de Felipe II. Puede definírsele como uno de los principales exponentes de un nuevo y genuino aristotelismo natural y moral. En su Compendio de Historia Natural y Moral de las Indias, aplica la visión «orgánica» de la epistemología aristotélica y de la Historia Natural pliniana, integrando medicina y botánica en un mismo tratado. Su eclecticismo metodológico lo llevó a conservar en sus registros los nombres de la botánica nativa en náhuatl, junto con las traducciones al latín y al español, siendo así pioneiro en la creación de un lenguaje científico-técnico en América. Desgraciadamente, su obra botânica es más conocida por la belleza de sus ilustraciones, lo que ha oscurecido el valor científico essencial de esta obra para la ciencia moderna

    Mito Grego e Mistério Cristão

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    This text aims to present how the relationship between myth and the narrativity of the Christian experience associated with the question of the Mystery of God has had different forms of interpretation in contemporary times. This difference sometimes brings together and sometimes distances these elements of narrative. A work of great importance is precisely Hugo Rahner’s “Mythes grecs et Mystère Chrétien”, as it became better known in its French version in 1945. However, the various ways of relating myth and Christianity, as well as myth and rationality, end up obfuscating the contribution of the Austrian Jesuit’s work, which is why the aim here is to recapture some of his important insights.O presente texto visa apresentar como a relação entre mito e a narratividade da experiência cristã associada a questão do Mistério de Deus teve diferentes formas de interpretação na contemporaneidade. Tal diferença ora aproxima, ora distancia tais elementos de narrativade. Uma obra de grande importância é precisamente «Mythes grecs et Mystère Chrétien», como ficou mais conhecida em sua versão frances, de Hugo Rahner de 1945. Contudo, as diversas formas de relacionar mito e cristianismo, assim como mito e racionalidade acabam por obnubilar a contribuição da obra do jesuíta austríaco, que pretende-se resgatar aqui algumas de suas importantes intuições

    “O meu coração diz-me…”: Antígona num filme de Sophie Deraspe

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    In the movie Antigone (2019), Canadian screenwriter and director Sophie Deraspe subverts Sophocles’s homonymous theater play (411 B.C.). In this paper, I intend to examine the mechanisms used to achieve this adaptation, which is as imaginative as radical. To do so, I compare both texts regarding the four narrative categories: space, time, characters, and plot. To support my study, I resort to the director’s statement and to essays by several theater and film critics.No filme Antigone (2019), a guionista e realizadora canadiana Sophie Deraspe subverte a peça de teatro homónima (411 a.C.) de Sófocles. Nesta comunicação, pretendo examinar os mecanismos utilizados para conseguir esta adaptação tão radical quanto imaginativa. Para tanto, comparo os dois textos relativamente às quatro categorias narrativas: espaço, tempo, personagens e enredo. Para escorar o meu estudo, recorro à nota de intenções da realizadora e a ensaios de vários críticos de teatro e cinema

    Qiu Jin: poétique de la révolte d’une Antigone chinoise ?

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    Qiu Jin 秋瑾 (1875-1907) was a Chinese revolutionary poet and feminist. Beheaded after a failed attempt to overthrow the imperial power of the Qing, she is now considered a national martyr, having sacrificed her life for the freedom of the Chinese people and for equality between men and women. This article examines the poetics of revolt in Qiu Jin’s work by comparing it to the figure of Antigone, both heroines sacrificing their lives to protest against tyrannical power. Like Antigone, Qiu Jin adopts an ambivalent position within the family structure, abandoning husband and children while defending filial piety and sisterhood, and seeks to redefine the place of women in Chinese society. Although she dips her pen into the oppression of the Chinese people by condemning the Qing dynasty and the Western powers, Qiu Jin’s poetics of revolt is not confined to a descriptive function: it has a performative function, aiming to unify the nation while working towards the emancipation of women. This poetics draws on baihua, the Chinese vernacular, while appropriating literary forms traditionally associated with women, such as tanci, and defining new female models. Handling both pen and sword, Qiu Jin projects herself as a modern nüxia, while following in the footsteps of legendary heroines she has met through her reading. Nevertheless, it seems that the poetic ethos that Qiu Jin forges for herself influences her own destiny by taking on a programmatic function. This article sheds new light on Qiu Jin’s poetics, showing that the poetess is gradually invaded by the sacrificial ethos she has constructed in her poems.Qiu Jin 秋瑾 (1875-1907) est une poétesse révolutionnaire et féministe chinoise. Décapitée suite à une tentative échouée pour renverser le pouvoir impérial des Qing, elle est aujourd’hui considérée comme une martyre nationale, ayant sacrifié sa vie pour la liberté du peuple chinois et pour l’égalité entre les hommes et les femmes. Cet article se propose d’étudier la poétique de la révolte qui anime l’oeuvre de Qiu Jin en la rapprochant de la figure d’Antigone, héroïnes sacrifiant toutes deux leur vie pour protester contre un pouvoir tyrannique. Adoptant comme Antigone une posture ambivalente au sein de la structure familiale, abandonnant mari et enfants tout en défendant la piété filiale et la sororité, Qiu Jin cherche à redéfinir la place des femmes dans la société chinoise. Même si elle trempe sa plume dans l’oppression du peuple chinois en condamnant la dynastie des Qing et les puissances occidentales, la poétique de la révolte de Qiu Jin ne se retreint cependant pas à une fonction descriptive puisqu’elle revêt une fonction performative, visant à unifier la nation tout en oeuvrant à l’émancipation des femmes. Cette poétique se nourrit ainsi du baihua, langue vernaculaire chinoise, tout en s’appropriant des formes littéraires traditionnellement associées aux femmes telles que le tanci et en définissant de nouveaux modèles féminins. Maniant aussi bien la plume que l’épée, Qiu Jin se projette en nüxia des temps modernes, tout en s’inscrivant dans le sillage d’héroïnes légendaires rencontrées au fil de ses lectures. Il semble néanmoins que cet ethos poétique que se forge Qiu Jin infléchisse sa propre destinée en revêtant une fonction programmatique. Cet article offre ainsi un nouvel éclairage sur la poétique de Qiu Jin en montrant que la poétesse est progressivement envahie par l’ethos sacrificiel qu’elle a construit dans ses poèmes

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