Teaching accounting and management through business simulation:

Everyday accounting and management teachers face the challenge of creating learning environments that motivate students. This chapter describes the Business Simulation (BS) experience that has taken place at the Polytechnic Institute of Porto, Institute of Accounting and Administration (IPP/ISCAP). The chapter presents students’ perceptions about the course and the teaching/learning approach. The results show that pedagogical methods used (competency-oriented), generic competencies (cooperation and group work), and interpersonal skills (organisational and communication skills) are relevant for future accounting professionals. In addition, positive remarks and possible constraints based on observation, staff meetings, and past research are reported. The chapter concludes with some recommendations from the project implementation.

Teaching accounting and management through business simulation

Everyday accounting and management teachers face the challenge of creating learning environments that motivate students. This chapter describes the Business Simulation (BS) experience that has taken place at the Polytechnic Institute of Porto, Institute of Accounting and Administration (IPP/ISCAP). The chapter presents students’ perceptions about the course and the teaching/learning approach. The results show that pedagogical methods used (competency-oriented), generic competencies (cooperation and group work), and interpersonal skills (organisational and communication skills) are relevant for future accounting professionals. In addition, positive remarks and possible constraints based on observation, staff meetings, and past research are reported. The chapter concludes with some recommendations from the project implementation

The Digital Textbook: Methodological and Didactic Challenges for Primary School

The potentialities of ICT in education bring about changes in the teaching and learning methodologies, in the places where you learn and in the way you learn. This demands a reflection not only on the ways of learning, but also on the support resources, so that learning can take place and, of course, it is indispensable to understand the teachers’ answer to the digital challenges. Thus, the purpose of this analysis is to reflect about technological trends in an educational context and their underlying models by analyzing the role played by digital textbooks in Portugal in an innovating context. This way, we intend to contribute to an educational policy as we plan to relate the teachers’ training to the increasing development of the digital textbooks and we also intend to contribute to the understanding of a didactic resource which is closely related to the learning processes which resort to advanced technology.

Standard commercial education robotic platform: intermediate solution to teaching robotics

Teaching robotics to students at the beginning of their studies has become a huge challenge. Simulation environments can be an effective solution to that challenge where students can interact with simulated robots and have the first contact with robotic constraints. From our previous experience with simulation environments it was possible to observe that students with lower background knowledge in robotics where able to deal with a limited number of constraints, implement a simulated robotic platform and study several sensors. The question is: after this first phase what should be the best approach? Should the student start developing their own hardware? Hardware development is a very important part of an engineer's education but it can also be a difficult phase that could lead to discouragement and loss of motivation in some students. Considering the previous constraints and first year engineering students’ high abandonment rate it is important to develop teaching strategies to deal with this problem in a feasible way. The solution that we propose is the integration of a low-cost standard robotic platform WowWee Rovio as an intermediate solution between the simulation phase and the stage where the students can develop their own robots. This approach will allow the students to keep working in robotic areas such as: cooperative behaviour, perception, navigation and data fusion. The propose approach proved to be a motivation step not only for the students but also for the teachers. Students and teachers were able to reach an agreement between the level of demand imposed by the teachers and satisfaction/motivation of the students.

Accounting education in an action-based learning environment: lessons learned

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.

Teaching and learning mathematics using moodle

This paper summarizes a project that is contributing to a change in the way of teaching and learning Mathematics. Mathematics is a subject of the Accounting and Administration course. In this subject we teach: Functions and Algebra. The aim is that the student understand the basic concepts and is able to apply them in other issues, when possible, establishing a bridge between the issues that they have studied and their application in Accounting. As from this year, the Accounting course falls under in Bologna Process. The teacher and the student roles have changed. The time for theoretical and practical classes has been reduced, so it was necessary to modify the way of teaching and learning. In the theoretical classes we use systems of multimedia projection to present the concepts, and in the practical classes we solve exercises. We also use the Excel and the mathematical open source software wxMaxima. To supplement our theoretical and practical classes we have developed a project called MatActiva based on the Moodle platform offered by PAOL - Projecto de Apoio Online (Online Support Project). With the creation of this new project we wanted to take advantage already obtained results with the previous experiences, giving to the students opportunities to complement their study in Mathematics. One of the great objectives is to motivate students, encourage them to overcome theirs difficulties through an auto-study giving them more confidence. In the MatActiva project the students have a big collection of information about the way of the subject works, which includes the objectives, the program, recommended bibliography, evaluation method and summaries. It works as material support for the practical and theoretical classes, the slides of the theoretical classes are available, the sheets with exercises for the students to do in the classroom and complementary exercises, as well as the exams of previous years. Students can also do diagnostic tests and evaluation tests online. Our approach is a reflexive one, based on the professional experience of the teachers that explore and incorporate new tools of Moodle with their students and coordinate the project MatActiva.

Teaching with Moodle in higher education

Nowadays, with the use of technology and the Internet, education is undergoing significant changes, contemplating new ways of teaching and learning. One of the widely methods of teaching used to promote knowledge, consists in the use of virtual environments available in various formats, taking as example the teaching-learning platforms, which are available online. The Internet access and use of Laptops have created the technological conditions for teachers and students can benefit from the diversity of online information, communication, collaboration and sharing with others. The integration of Internet services in the teaching practices can provide thematic, social and digital enrichment for the agents involved. In this paper we will talk about the advantages of LMS (Learning Management Systems) such as Moodle, to support the presential lectures in higher education. We also will analyse its implications for student support and online interaction, leading educational agents to a mixing of different learning environments, where they can combine face-to-face instruction with computer-mediated instruction, blended-learning, and increases the options for better quality and quantity of human interaction in a learning environment. We also will present some tools traditionally used in online assessment and that are part of the functionalities of Moodle. These tools can provide interesting alternatives to promote a more significant learning and contribute to the development of flexible and customized models of an evaluation which we want to be more efficient.

Becoming a teacher: student teachers´ experiences and perceptions about teaching practice

In an attempt to build a more comprehensive and holistic understanding of the complexity, dynamics and idiosyncrasies involved in becoming a teacher, this study focussed on the experiences of 295 student teachers. Their feelings, cognitions and perceptions regarding teaching practice were analysed using the short version of the Inventory of Experiences and Perceptions of the Teaching Practice. Results emphasise some of the difficulties experienced during this period (e.g., stress, sense of weariness and ‘vulnerability’), as well the positive perceptions of these student teachers regarding their growing knowledge and skilfulness, as well as their sense of efficacy, flexibility and spontaneity in their performance and interactions. Their perception of their accomplishments in achieving reasonable levels of acceptance and recognition within the school community and their positive evaluation of the guidance and support provided by their supervisors are also emphasised. Differences were found – in terms of gender and graduate course background – in the way these student teachers experienced some aspects of teaching practice.

Legendagem versus dobragem na tradução e interpretação na Europa de hoje: impacto sócio-linguístico em Portugal e outros países europeus europeus

Nos dias de hoje, o Inglês é cada vez mais a lingua franca em todo o mundo. Não só os programas e os filmes nos canais que encontramos na nossa TV por cabo utilizam maioritariamente o Inglês, mas também a Internet. Mas será esse um sinal negativo para as línguas com menos expressão no mundo? Será o Português uma delas? E como é com outras línguas menos faladas no mundo do que o Português? Esta proposta pretende aflorar o impacto que a tradução pode ter na sociedade, ou seja, qual será o efeito - se positivo ou negativo - de numas sociedades se utilizar a legendagem, e noutras a dobragem de filmes, programas e/ou notícias. Tendo como base a nossa experiência pessoal em vários países, onde a legendagem ou, ao invés, a dobragem são uma constante, focaremos algumas teorias contrastantes. Discutiremos também hipóteses que justifiquem a preferência de cada povo ao escolher uma das técnicas e a influência que cada uma tem na sua própria sociedade. Será também discutida a influência da televisão no quotidiano de cada povo e a técnica utilizada na Europa no mundo televisivo ligado às crianças. A que ponto um programa para crianças deve ser legendado ou antes dobrado? Será que a criança aprenderá mais facilmente uma língua estrangeira se a ouvir, tendo a possibilidade de ler as legendas na sua língua materna? Terá ela mais facilidade em aprender a ler se os programas que ela visionar forem regularmente legendados em vez de dobrados? Ademais, convém referir nesta abordagem a importância da legendagem ou dobragem para pessoas com necessidades especiais. Será igualmente abordado o impacto da influência anglo-saxónica no dia-a-dia linguístico do indivíduo; se haverá risco para uma determinada língua começar a inter-relacionar-se com o Inglês, unicamente porque se apostou mais na dobragem do que na legendagem ou vice-versa.

Qualidade de Ensino versus Qualificação Docente: binómio nem sempre impossível

O presente artigo pretende mostrar que, no cenário pré- Bolonha, em que se vivia numa época de aparente prosperidade económica, que se veio a revelar uma bolha especulativa semelhante à que teve lugar nos anos 20 do século passado, o ensino poderia considerar-se, detentor de alguma qualidade, apesar de, por vezes, continuar a seguir os cânones tradicionais expositivos do magisterdixit(Ardions 2011). A conjuntura económica obrigou a que fossem estancados projectos, pelo estrangulamento económico, afectando também as instituições de Ensino Superior. Uma tal situação conduziu ao retorno de muitos docentes de qualidade pedagógico-científica inquestionável, aos seus postos nos estabelecimentos do Ensino Secundário, perdendo, deste modo o vínculo de colaboradores. No cenário pós Bolonha esta situação ainda mais se agudizou, uma vez que o que se preconizou, em teoria, esbateu as realidades e tipicidades de cada país. Na prática, a diminuição do número de anos de ensino não conduziu a uma melhoria do ensino, (Ardions, 2011), mas esbarrou com vários problemas, cimentando diversas assimetrias e idiossincrasias que se irão detalhar, sempre a par com os cortes a nível económico. Esta conjuntura terá repercussão na gestão das instituições, fruto da perspectiva economicista que impera nos dias de hoje e que se reflecte em muitas decisões dos seus órgãos. Esta situação, bem como outras que se irão elencar, levam a uma desmotivação, a um desencanto da massa crítica que se encontra nos estabelecimentos de nível ensino, que opta por ficar passiva, sob pena de ser vista como oponente de um laxismo institucional que teima em persistir. Daí que se questionea razão de apenas se aferir, até agora,a Qualidade da Avaliação, da Certificação e da Acreditação e não a da Qualificação docente, nos diversos órgãos que têm nas suas mãos os destinos da Instituições.

Improving management skills through business simulation

A survey was conducted among students of the Accounting and Administration undergraduate degree at ISCAP – IPP (School of Accounting and Administration of Polytechnic Institute of Porto) in order to understand their perception value of their course Business Simulation (BS). This course is provided in a business environment where students can learn by doing through the management of a company as they were in the real life, but risk-free. The learning tasks are provided in an action-oriented format to maximize the learning process. Students learn by doing a set of tasks every session and have also to produce reports and presentations during the course. BS is part of the undergraduate degree of Accounting and Administration at ISCAP – IPP since the beginning of 2003. The questionnaire we used captured the students’ perception about general and specific skills and competencies considered important for managers and accountants in the real life, about the methodology used in the course, which is totally different from the traditional form, and also about the adequacy of the course included as part of the undergraduate degree. The results showed that students’ perception is highly positive and almost all of them think they improve the skills needed for a job during the course. These results are consistent with [1] Adler and Milne’s research in which the authors found that students agree with the use of action-oriented learning tasks in order to provide them the needed attitudes, skills, and knowledge. The improvement of group skills is the most important issue for students, which can be understandable as BS is the only course from the degree in Accounting and Administration they really have to work in groups.

Custo histórico versus justo valor

Oriêntador: Mestre Carlos Pedro

MASGriP – a Multi-Agent Smart Grid Simulation Platform

The increasing number of players that operate in power systems leads to a more complex management. In this paper a new multi-agent platform is proposed, which simulates the real operation of power system players. MASGriP – A Multi-Agent Smart Grid Simulation Platform is presented. Several consumer and producer agents are implemented and simulated, considering real characteristics and different goals and actuation strategies. Aggregator entities, such as Virtual Power Players and Curtailment Service Providers are also included. The integration of MASGriP agents in MASCEM (Multi-Agent System for Competitive Electricity Markets) simulator allows the simulation of technical and economical activities of several players. An energy resources management architecture used in microgrids is also explained.

A simulation tool for demand response programs implementation

The design and development of simulation models and tools for Demand Response (DR) programs are becoming more and more important for adequately taking the maximum advantages of DR programs use. Moreover, a more active consumers’ participation in DR programs can help improving the system reliability and decrease or defer the required investments. DemSi, a DR simulator, designed and implemented by the authors of this paper, allows studying DR actions and schemes in distribution networks. It undertakes the technical validation of the solution using realistic network simulation based on PSCAD. DemSi considers the players involved in DR actions, and the results can be analyzed from each specific player point of view.

Multi-agent simulation of continental, regional, and micro electricity markets

Renewable based power generation has significantly increased over the last years. However, this process has evolved separately from electricity markets, leading to an inadequacy of the present market models to cope with huge quantities of renewable energy resources, and to take full advantage of the presently existing and the increasing envisaged renewable based and distributed energy resources. This paper proposes the modelling of electricity markets at several levels (continental, regional and micro), taking into account the specific characteristics of the players and resources involved in each level and ensuring that the proposed models accommodate adequate business models able to support the contribution of all the resources in the system, from the largest to the smaller ones. The proposed market models are integrated in MASCEM (Multi- Agent Simulator of Competitive Electricity Markets), using the multi agent approach advantages for overcoming the current inadequacy and significant limitations of the presently existing electricity market simulators to deal with the complex electricity market models that must be adopted.