RCAAP Repository

The authors, based on their own teaching experience and recent developments in reference schools, bring to the discussion the need to rethink the teaching methodologies and learning used in higher education, that were within the objectives of the new courses teaching Bologna model, which are generally of shorter duration, but assume more professional content. These methodologies should be directed executive training and more aimed at developing skills for the action needed to address the context of ongoing changes in global society.Recognizing that the traditional teaching of such masterful no longer appealing to most of the students and even other complementary methodologies end up producing results that do not fulfil the expectations of employers and the profiles of new graduates from Bologna in time to approach the market, the authors advocate the widespread introduction of innovative learning methodologies, focusing on interaction and simulation, appropriate to the field of business sciences.At the end, they present a generic framework for an extended implementation, through an example of application of different methodologies for an Accounting Degree.

The main objective of the present work is to analyze and interpret the way changes promoted by PBL methodologies (either as project-based learning or problem-based learning) produce implications for the learning processes in vocational higher education.Path analyses were carried out to evaluate possible changes to the graduates’ profile. The first path analysis investigates if there is any kind of change at the level of how students access and produce knowledge. The second path analysis assesses to what extent PBL contributes to a more professionalized profile.As the main contributions of this study, we highlight: there seems that the transference of previous knowledge to new situations enables integration and consolidation of learning, with a particular magnitude in the increment of competences; PBL methodologies seem to add more value essentially at the beginning of the graduates’ professional career; and there are differences in perception of the type of competencies truly valued by employers.

The application of Regulation EC 1606/2002 required the adoption of international accounting standards from the year 2005 for listed European companies. Implementations of this law, however supplemented by domestic law, important and innovative objectives are distinguished, such as increased transparency and comparability of financial statements at the international level, improving the functioning of the stock market to ensure the preparation of financial information in a common base, the reinforcement of the freedom of circulation of capitals in the market, increasing the confidence in financial markets and investor protection.The study covers the analysis of financial statements of non-financial firms of ISEQ-20, elaborated under the two standards, the Irish and the IASB, reported to the same day, examining whether the implementation of new standards resulted in significant impacts, identifying them and explaining them in light of both standards. We’ll accentuate the differences that the quantitative analysis will evidence, complemented by qualitative information.

This essay approaches the topic of the entrepreneurship and in particular the relationship between the entrepreneurship and the financial support coming from the Structural Funds of the European Union (EU) and from the Portuguese Public Administration.In general terms, this essay intends to study the phenomenon of the entrepreneurship and the main barriers to its development, namely the features/skills/profile of the entrepreneur, the motivations and the incentives, and barriers to entry, including access to finance. In reality, we will seek to identify how financing measures influence the creation of enterprises and the development of new projects/products as a mean of sustainability in the central region of the country.In this context, we will start this essay by referring to the overall theoretical background regarding the entrepreneur and the entrepreneurship as a strategy for a sustainable development. Next, and after dealing with the funding issue, we will finally develop and provide the results of an empirical study, where entrepreneurs settled in the Aveiro region were interviewed. The results available of the “case study” have lead to the conclusion that there are signs that show a relationship between an axis of scientific character and an axis of empirical character. The results achieved in the course of this essay also show that, although the barriers to entry, such as lack of funding of the entrepreneurship are clearly obstacles complex/hard to overcome, the financing resources are indeed available. Therefore, what is actually important is to adjust the funding measure to the financing need concerned. We believe that a good project will always be eligible for financial support.

In these last years, we’ve been watching a trend of global harmonisation in accountancy, characterized by the use of common rules in all countries.Under this context, the European Union, besides establishing social, economic and monetary policies for all Member States, also adopted the 4th and 7th Directives followed by the publication of the 1606/2002 Regulation. With this Regulation the EU (European Union) adopts the IASB (International Accounting Standards Board) standards, requiring its implementation, firstly to consolidated accounts of listed companies on stock exchange and, in a second phase, to other entities.Thus, this dissertation aims at analyzing the Portuguese situation in what concerns the enlargement of the requirements for implementation of the standards of the IASB, as adopted by the EU to all entities, besides those already listed on the stock exchange market.So, and after a revision of the written information on the subject, we will analyse the proposal of SNC – Sistema de Normalização Contabilistica that will be used by the Portuguese state to exercise the option referred to in Article 5 of Regulation n º 1606/2002, also focusing the main changes in what concerns the elements of financial statements.This study made us conclude that, according to our opinion, regardless of all impacts felt by the several agents and the meaningful changes necessary to all accountancy systems this process is not only inevitable but also necessary for the development of national accounting standards.

This paper analysis a sample of Portuguese producers and bottlers wine. It proceeds by factor analysis in order to capture meaningful dimensions of performance assessment. As a result 4 dimensions are highlighted both from a statistical point of view and from a facial validity test: financial performance; size; efficiency and quality. These dimensions don’t overlap significantly and provide a reasonable portrait of the competitive landscape. Moreover, the results are a good basis for evolving into cluster analysis at future research programmes.

El presente artículo reflexiona acerca de las tomas de control de empresas desde dos puntos de vista. De una parte, desde un enfoque gerencial, como una manifestación clara de los intereses directivos. De otra parte, nos referimos a las principales líneas de actuación en la reducción del conflicto de agencia destacando, entre ellas, la actuación eficiente de las tomas de control empresariales. En este sentido, las fusiones pueden ser, más que una solución, una manifestación de los problemas de agencia. En consecuencia, destacamos la doble vertiente de las tomas de control empresarial como solución frente a creación de los costes de agencia.

The technology transfer debate has clearly changed with time. Originally, the transfer of technology was at the centre of the debate for most governments/host-states engaged in international technology transactions (ITT). The essential point in ITT was the unequal distribution of power and influence between different countries in the world. Technological power was at the heart of these inequalities, because it was almost monopolised by most of the industrial countries. More recently, with the globalisation process the international economy is going through the unequal distribution of power among different countries has diminished its importance and firm's specific factors are becoming much more important in the technology transaction dimension. The different aspects of ITT have been emphasised by the literature, namely, the issue of the nation state, firm-level activity, and the evaluation of the technology's contribution to the recipient country's social and economic development. Although these issues are useful, they fail to explain how the horizontal dimensions - home country, host country and the technology transaction might influence ITT. As technology transfer cannot be isolated from its international perspective the horizontal dimension is going to be used to provide an overview of the ITT process regarding the impact of the ITT on host and home countries and the importance of the transaction perspective. In the final part of the paper the new perspective, based on the multinationals' behaviour, is presented and confronted with the horizontal dimension.

A nova edição de "Estudos do I.S.C.A.A." - um número duplo, de cujo atraso nos penitenciamos face aos colaboradores e leitores - surge sob o signo da festa: o Instituto Superior de Contabilidade e Administração de Aveiro celebra o seu trigésimo aniversário e presta homenagem a um dos seus cabouqueiros, que aparece ligado - com aelevada responsabilidade de presidente do Conselho Directivo - aos momentos mais significativos e polémicos do trajecto da Escola de Contabilidade e Administração de Aveiro (...).

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