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Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil
No full textThis study responds to calls for further research on how the institutional context of code law rooted countries impeded or supported the adoption of International Financial Reporting Standards (IFRS). We contribute to the debate on whether the pre-IFRS Anglo-Saxon versus Continental European model persists under IFRS. The experiences of Brazil and Portugal with respect to IFRS are underexamined and allow a comparison of an advanced economy and an emerging market, thereby offering further research on this topic. This study also helps overcome the lack of research on IFRS implementation by unlisted firms. Findings reveal that as many as seven or eight years after formally adopting IFRS, full de facto international accounting convergence in Portugal and Brazil is not yet achieved. Evidence from both countries show a coercive isomorphism being exerted mainly by informal market forces rather than by formal supervisory mechanisms. This observation together with enduring professional resistance and a low level of professional development, most noticeably in Brazil, is consistent with the possibility of decoupling or loose coupling. The cultural traits that influenced the continental model adopted prior to IFRS are perpetuated in both countries, thereby suggesting that culture poses a major obstacle to the complete adoption of IFRS.BA16-BE06-B89C | Ana Paula Martins da SilvaN/
Qualitative research in the accounting field : insights towards the grounded theory approach
No full textThe choice of the research methodology is a critical stage of any research project. The complexity of the business environment and the multifaced nature of many accounting practices have resulted in an increased use of qualitative research methodology. Grounded theory is particularly appropriate when studying accounting in its social context. However, an abductive approach is helpful to study how qualitative studies are actually performed. Both grounded theory and an abductive approach offer enormous potential for application in the development of accounting theories from qualitative case studies. Despite its popularity as a research methodology in other social sciences, grounded theory remains scarcely explored by accounting researchers. Mixed methods have been gaining increasing attention in the qualitative accounting literature, but with some levels of resistance. There is significant potential for mixed methods in accounting research for both theory testing and theory building. The aim of this paper is to provide an informative reference work on qualitative research methodology. In particular, this paper offers an insight into some issues and debates which are emerging from grounded theory approach and the abductive mode of reasoning, as well as mixed methods application and their potential within the context of the accounting field. Since the methodological exposition represents the major source of authenticity and credibility in a qualitative paper, this theoretical debate is particularly useful for students and emerging scholars in accounting and management disciplines.BA16-BE06-B89C | Ana Paula Martins da SilvaN/
Development and validation of a model of motor competence in children and adolescents
No full textObjectives: This study was aimed at developing a quantitative model to evaluate motor competence (MC)
in children and adolescents, to be applicable in research, education, and clinical contexts.
Design: Cross-sectional.
Methods: A total of 584 children (boys n = 300) with ages between 6 and 14 years were assessed using
nine well known quantitative motor tasks, divided into three major components (stability, locomotor and manipulative). Structural equation modelling through EQS 6.1 was used to find the best model for representing the structural and measurement validity of MC.
Results: The final MC model was composed by three latent factors closely related with each other. Each
factor was best represented by two of the initial three motor tasks chosen. The model was shown to give
a very good overall fit (X2 = 12.04, p = .061; NFI = .982; CFI = .991; RMSEA= .059).
Conclusions: MC can be parsimoniously represented by six quantitative motor tasks, grouped into three
interrelated factors. The developed model was shown to be robust when applied to different samples,
demonstrating a good structural and measurement reliability. The use of a quantitative protocol with
few, simple to administer and well known, motor tasks, is an important advantage of this model, since
it can be used in several contexts with different objectives. We find it especially beneficial for physical
educations teachers who have to regularly assess their students.4811-99FE-2ECD | Luis Paulo Rodriguesinfo:eu-repo/semantics/publishedVersio
Cuidados filiais na meia-idade: o impacto da ansiedade filial
No full textUma das consequências de uma sociedade envelhecida é a crescente necessidade de cuidadores, particularmente cuidadores informais. A investigação sugere que as necessidades de cuidados dos adultos mais velhos estão a tornar-se cada vez mais uma responsabilidade dos filhos adultos. Neste contexto, conceitos como maturidade filial e ansiedade filial são muito uteis pois permitem compreender as transformações que ocorrem na relação pais envelhecidos-filhos adultos. A investigação neste âmbito tem reunido evidencias que sugerem a relevância da ansiedade filial para os cuidados filiais, na medida em que desempenha um papel importante na disponibilidade e qualidade do cuidado proporcionado, pois pode, antecipadamente, condicionar a capacidade do cuidador informal para cuidar. O presente estudo tem como objectivos (1) avaliar a ansiedade filial em filhos adultos portugueses de meia-idade e (2) explorar a sua relação com características destes cuidadores informais. Participam no estudo 130 adultos de ambos os sexos, com idades compreendidas entre os 35 e os 64 anos (M = 50.25; DP = 7.97) e com pelo menos um familiar idoso vivo, avaliados com a Escala de Ansiedade Filial. Os resultados sugerem que as mulheres apresentam níveis mais elevados de ansiedade filial, assim como os adultos menos instruídos. Estes resultados vão no mesmo sentido dos da literatura internacional no domínio, o que parece reforçar o papel da ansiedade filial na qualidade das relações filiais na vida adulta, particularmente ao nível dos cuidados filiais na velhice, com fortes implicações para os cuidadores informais e os idosos. RESUMEN: Una de las consecuencias del envejecimiento de la sociedad es la creciente necesidad de cuidadores, especialmente los cuidadores informales. La investigación sugiere que las necesidades de atención de los adultos mayores son cada vez más la responsabilidad de los hijos adultos. En este contexto, conceptos como la madurez filial y la ansiedad filial son muy utiles, ya que permite comprender los cambios que se producen en la relaci6n padres-hijos adultos. La investigación en esta área ha demostrado la pertinencia de la ansiedad filial para el cuidados filiáis, ya que juega un papel importante en la disponibilidad y calidad de la atención prestada, ya que puede, de antemano, restringir la capacidad del cuidador para el atención informal. El presente estudio tiene como objetivos (1) evaluar la ansiedad filial en hijos adultos portugueses y (2) explorar su relación con las características de estos cuidadores informales. Participar en el estudio 130 adultos de ambos sexos, con edades comprendidas entre 35 y 64 años (M = 50.25, SD = 7.97) y con al menos un familiar de edad avanzada vivo que han sido evaluados con la Escala de Ansiedad Filial. Los resultados sugieren que las mujeres tienen mayores niveles de ansiedad filial, así como los adultos con menor educación. Estos resultados coinciden con los de la literatura internacional en el campo, lo que parece reforzar el papel de la ansiedad filial en la calidad de las relaciones filiáis en la edad adulta, sobre todo a nivel de la atención filial en la vejez con fuertes implicaciones para los cuidadores informales y los ancianos.E51F-89A1-B769 | Carla Fariainfo:eu-repo/semantics/publishedVersio
NDVI and LST extraction of MODIS data under a GIS open source application - Rickettsia study case in Angola
Get PDFFevers of unknown origin can have different aetiologies. The overlapping symptomatology of rickettsial infection and other endemic diseases that cause fever leads to a misdiagnosis or under-diagnosis of spotted fever group of Rickettsia (SFGR).
To better understand the epidemiology of this vector-borne disease in Angola, a comprehensive seroprevalence study was conducted investigating the exposure to SFGR in a sample of 92 febrile, Malaria and Yellow Fever negative human plasma specimen, collected to the study of the national surveillance of febrile syndromes between 2016 and 2017, in Angola.
The seroprevalence of IgG antibodies against SFG Rickettsia in humans was calculated by gender, and aimag (province). All data were analyzed through a logistic regression. Spatial data sources included Normalized Differential Vegetation Index (NDVI) and Land Surface Temperature (LST) products by Moderate Resolution Imaging Spectroradiometer (MODIS).
The main objective of this work was the development of a GIS open source application to automatize the extraction of LST and NDVI products from MODIS images. The application was created as a simple graphic interface composed by two input fields (the text file with the coordinates of the sampling points (in sinusoidal coordinate system and the folder with the MODIS images), the field to define the buffer distance, and the output file. The application was tested considering MOD11A1 (LST product), MOD13Q1 and MYD13Q1 (NDVI product), free download from the USGS.
QGIS 2.18.17 was used for geospatial operations and Python language was employed for the development of the GIS open source application under QGIS software. The process includes the circumscription of the major clusters where human data were collected. Then, a convex hull (minimum convex bounding geometry) was created around each sampling site with a 10 km buffer zone to accommodate the mobility among the nomadic people being samples. Counts of seropositive and seronegative humans were calculated within each of these sampling clusters along with the mean, maximum, and minimum values of NDVI and LST, and percent area of each land cover class.
The application was tested in a set of 92 points in Angola and a buffer of 10 km considering the Universal transverse Mercator (UTM) Zone 33S projection (EPSG:32733) was applied for each point. The LST and NDVI statistical values were extracted for each sampling cluster.
Variations in ecological niches, abundance of vegetation and land surface temperature, for ticks and fleas between different provinces could be in part responsible for the geographic differences in seroprevalence observed with SFGR.A91F-E8B8-FA62 | Teresa Susana Letra MateusN/
Estimativa da massa (mg) das larvas de Tenebrio molitor (Coleóptera, Tenebrionidae): efeito da variação da dieta
No full textA91F-E8B8-FA62 | Teresa Susana Letra Mateusinfo:eu-repo/semantics/publishedVersio
Desafios do digital e formação de professores, um sim ou não entendimento?
No full textO amplo desenvolvimento das tecnologias digitais e a sua omnipresença
no quotidiano do aluno do século XXI são fatores que não podem ser
ignorados pela escola e pelos profissionais da educação. Os alunos que os
professores recebem atualmente nas suas turmas nasceram na era digital e
desejam encontrar na escola ambientes ricos em tecnologia para atender
às suas motivações de aprendizagem. É compromisso da escola garantir e
promover a qualidade e as expectativas no ensino. Espera-se que o
professor organize a sua prática pedagógica, adaptando-a aos seus alunos,
num processo coerente e equilibrado, usando o digital enquanto recurso
para melhorar o ambiente de aprendizagem. A investigação mostra que um dos fatores que influencia a adoção das
tecnologias digitais (TD) pelos professores nas práticas pedagógicas,
resulta das experiências tecnológicas incluídas nos seus programas de
formação. Situados neste nível, este estudo procura perceber qual a
integração que professores fazem das TD na prática pedagógica e de que
modo os programas de formação inicial ou contínua influenciam essa
utilização. O estudo envolveu professores de 1.º ciclo do ensino básico e
estudantes finalistas de mestrados em educação, e restringiu-se ao uso das
TD na aula de Português. Para a recolha de dados, recorreu-se ao inquérito
por questionário online e entrevistas.
As conclusões deste trabalho trazem contributos importantes sobre o
modo como a aprendizagem dos professores para a integração efetiva da
tecnologia digital deve avançar. Parece-nos haver necessidade de fazer
uma intervenção didático-pedagógica profunda nos programas de formação
inicial e contínua de professores, ao nível da construção do conhecimento
para a utilização das TD nas aprendizagens escolares. ABSTRACT
The wider development of digital technologies and their universality in
the school neither by education professionals. Teachers are contacting and
receiving students in their classes who were born in the digital age and who
wish to find in school rich environments in what regards to technology, in
ensure and to promote quality as well as expectations in teaching
environment. It is hoped that teachers organize their pedagogical practice,
by adapting it to the students, in a coherent and balanced process, using
the digital as a resource to improve the learning environment. The research
has shown that one of the factors influencing teachers' adoption of digital
technologies (TD) in pedagogical practices results from the technological
experiences they had in their training programs.
Therefore, this study aims to understand how teachers integrate TD in
their pedagogical practice and how initial or continuing training programs
influence this integration. The participants of this study are primary school
teachers as well as students of master degrees in education (in their last
academic year); it was evaluated the use of TD in the Portuguese class,
restrictedly. For data collection, we used an online questionnaire survey and
interviews.
The conclusions of this study bring important contributions regarding the
fective integration of digital technology in class. it seems to us that there is a need
for a deep didactic-pedagogical intervention in the initial and continuing
teacher training programs, namely at the level of acquisition of knowledge
for the use of TD in school learning.B217-9560-A2C5 | Ana Raquel Costa Aguiarinfo:eu-repo/semantics/publishedVersio
Gastronomy, hospitality, and the future of the restaurant industry: post-COVID-19 perspective
No full textB913-0565-0908 | Elvira Vieirainfo:eu-repo/semantics/acceptedVersio
Outdoor tourism in the north of Portugal from the perspective of tourist entertainment companies
Get PDFPurpose: Based on the perception of those responsible for Tourist Entertainment Companies (TEC), the objective of the research is to contribute to the characterization of Outdoor Tourism (OT).
Methodology: Through 38 individual in-depth interviews, qualitative research was developed with managers of tourist entertainment companies. The interviews were analyzed according to the supply perspective. Demand motivation, nature, climate, seasonality, experiences, and risk were considered relevant aspects.
Findings: The interviewees suggested integrating everyone involved in a network to explore the region's potential, support activities and promote the region. The radical experience, adventure, and getting out of the routine, as well as the contact with nature and the landscape, were identified as motivations for the search. Research limitations: Qualitative research through in-depth interviews is suitable for exploring new knowledge and identifying factors and their respective influences. Although this research work, the results showed that demand is mainly from the domestic market and is focused on the period between May and September (school vacations), making it essential to develop an offer suitable for the domestic market. However, the research is limited to the North Region of Portugal, and it brings together
the most different needs, desires, and expectations for tourism demand.
Practical Implications: The promotion of the activity can be explored through the customers' previous experience. Therefore, the evaluations, testimonials, and word of mouth (WOM), should be added value that can be optimised through social networks and digital marketing.
Originality/value: The supply of complementary services can favour the creation of an integrated network and reinforce the supply chain's competitiveness. Besides, since nature is central to the continuity of activities, economic sustainability can be supported by balancing supply and demand, which results in social harmony without damaging the environment.691D-6753-BE59 | Manuel José Serra da Fonsecainfo:eu-repo/semantics/publishedVersio
Attitudes towards slum tourism in Mumbai, India: analysis of positive and negative impacts
Get PDFTourism has grown exponentially in the 21st century and continues to be one of the rapidly growing industries in the world in terms of revenue generation and employment opportunities. It covers not only travel services and boarding-lodging activities but a wide range of independent but related sectors like transport, accommodation, food and beverage, and entertainment, among others. Modern tourism is diversified and includes several odd types of tourism, like slum tourism, dark tourism, and sex tourism. This paper analyzes the case of slum tourism to Dharavi, India’s commercial capital and largest city as well as the benefits and disadvantages that such kind of tourism has. It also attempts to understand the opinion of the common people and slum dwellers on slum tourism, while observing if the ten principles of the “Global Code of Ethics for Tourism” (GCET) have been fulfilled in the country. The results show that overall, the principles of GCET are fulfilled but much is still left to be done. On the other side, most of the slum residents accept slum tourism as a reality that brings more benefits than damage to their living environment and are of the opinion that tourism brings prosperity to them and to the country.C817-2663-8B86 | Manuel Joaquim de Sousa PereiraN/