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.

Knowledge sharing and learning processes: case study of portuguese technological schools and higher education institutions

Paper to be presented at the ESREA Conference Learning to Change? The Role of Identity and Learning Careers in Adult Education, 7-8 December, 2006, Université Catholique Louvain, Louvain–la-Neuve, Belgium

Moodle and multiple-choice tests

Multiple-Choice items are used in many different kinds of tests in several areas of knowledge. They can be considered an interesting tool to the self-assessing or as an alternative or complementary instrument to the traditional methods for assessing knowledge. The objectivity and accuracy of the multiple-choice tests is an important reason to think about. They are especially useful when the number of students to evaluate is too large. Moodle (Modular Object-Oriented Dynamic Learning Environment) is an Open Source course management system centered around learners' needs and designed to support collaborative approaches to teaching and learning. Moodle offers to the users a rich interface, context-specific help buttons, and a wide variety of tools such as discussion forums, wikis, chat, surveys, quizzes, glossaries, journals, grade books and more, that allow them to learn and collaborate in a truly interactive space. Come together the interactivity of the Moodle platform and the objectivity of this kind of tests one can easily build manifold random tests. The proposal of this paper is to relate our journey in the construction of these tests and share our experience in the use of the Moodle platform to create, take advantage and improve the multiple-choices tests in the Mathematic area.

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.

Gestão estratégica: balanced scorecard para uma entidade hospitalar

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Doutora Cláudia Maria Ferreira Pereira Lopes

Peer Instruction method in introductory math courses

Learning is not a spectator’s sport. Students do not learn much by just sitting in class listening their teachers, memorizing pre-packaged assignments and spitting out answers. The teaching-learning process has been a constant target of studies, particularly in Higher Education, in consequence of the annual increase of new students. The concern with maintaining a desired quality level in the training of these students, conjugated with the will to widen the access to all of those who finish Secondary School Education, has triggered a greater intervention from the education specialists, in partnership with the teachers of all Higher Education areas, in the analysis of this problem. Considering the particular case of Engineering, it has been witnessed a rising concern with the active learning strategies and forms of assessment. Research has demonstrated that students learn more if they are actively engaged with the material they are studying. In this presentation we describe, present and discuss the techniques and the results of Peer Instruction method in an introductory Calculus courses of an Engineering Bach

Intelligent decision making in electricity markets: simulated annealing Q-Learning

Electricity markets are complex environments, involving a large number of different entities, playing in a dynamic scene to obtain the best advantages and profits. MASCEM is a multi-agent electricity market simulator to model market players and simulate their operation in the market. Market players are entities with specific characteristics and objectives, making their decisions and interacting with other players. MASCEM is integrated with ALBidS, a system that provides several dynamic strategies for agents’ behavior. This paper presents a method that aims at enhancing ALBidS competence in endowing market players with adequate strategic bidding capabilities, allowing them to obtain the higher possible gains out of the market. This method uses a reinforcement learning algorithm to learn from experience how to choose the best from a set of possible actions. These actions are defined accordingly to the most probable points of bidding success. With the purpose of accelerating the convergence process, a simulated annealing based algorithm is included.

De intruso a tutor: impactos da formação em contexto PNEP

Este trabalho decorre de uma experiência de formação contínua de âmbito nacional, durante um ano letivo, relacionada com o ensino do português no 1º Ciclo no contexto do Programa Nacional de Ensino do Português (PNEP). Para se compreender o impacto da formação e do seu modelo, analisaram-se as produções escritas (do género narrativo e epistolar) dos alunos do 1º ao 4º ano de escolaridade, os resultados das Provas de Aferição de Língua Portuguesa do 4º ano, os inquéritos de avaliação dos formandos à própria formação, da competência da Comissão Nacional de Acompanhamento (CNA) e, ainda, as reflexões dos portefólios produzidos pelos formandos ao longo da formação. Em génese, pretende-se aferir de que modo esta formação interferiu nas aprendizagens e no desenvolvimento de competências dos alunos no domínio da língua materna, nomeadamente ao nível da escrita. Nessa perspetiva, são comparados dois grupos de alunos do mesmo agrupamento, do distrito de Lisboa, sendo o grupo experimental constituído pelos alunos cujos professores frequentaram a ação de formação PNEP e o grupo de controlo formado por alunos cujos professores nunca frequentaram a referida ação. Todavia, podendo o PNEP ser considerado como uma formação inovadora, porque se desenvolve em contexto, procura-se também saber como se sentiram os professores ao longo desta formação, bem como que repercussões e mais-valias obtiveram para as suas práticas pedagógicas e para a resolução real dos problemas vividos na sala de aula. Por fim, cruzando todos os dados de que se dispõe, aspira-se compreender o papel e o contributo da figura do formador no contexto PNEP, o que poderá conduzir a uma nova abordagem de formação, mais consentânea com o conceito de “mentoria”, e seus processos, do que com os pressupostos iniciais assentes numa lógica de “tutoria”. - This study originates from a one year education experience, nation wide, in the wake of the PNEP (Programa Nacional de Ensino do Português, in its maiden form) program. The aim is to understand how the model herein impacts first to fourth year primary school children’s learning and writing skills, how it influences the fourth year’s final exam results, and how it is reflected on practitioners’ (teachers undergoing the PNEP) performance evaluation inquires, and on concept development within their portfolios. In genesis, we seek to analyse whether the PNEP changed the way children attending primary school learn and master Portuguese, particularly its written expression. To do so, the study focus on two different publics, whereby an experimental group was build around a set of classes whose teachers had completed the PNEP education and training program, and a control group, set around a similar sample, but where teachers had no PNEP education or training at all. In addition, because PNEP might be considered as an advanced education model, we also wanted to disclosure how it adds to schoolteachers’ education techniques, and how it would help them solve daily ordinary problems within the classroom. Last but not the least, the study reveals that PNEP can change Portuguese standard education perspectives, changing classic tutorial methodologies towards a, more responsive, mentoring approach.

Cost dependent strategy for electricity markets bidding based on adaptive reinforcement learning

Electricity markets are complex environments, involving a large number of different entities, playing in a dynamic scene to obtain the best advantages and profits. MASCEM is a multi-agent electricity market simulator to model market players and simulate their operation in the market. Market players are entities with specific characteristics and objectives, making their decisions and interacting with other players. MASCEM provides several dynamic strategies for agents’ behavior. This paper presents a method that aims to provide market players with strategic bidding capabilities, allowing them to obtain the higher possible gains out of the market. This method uses a reinforcement learning algorithm to learn from experience how to choose the best from a set of possible bids. These bids are defined accordingly to the cost function that each producer presents.

A new approach for multi-agent coalition formation and management in the scope of electricity markets

This paper presents a new methodology for the creation and management of coalitions in Electricity Markets. This approach is tested using the multi-agent market simulator MASCEM, taking advantage of its ability to provide the means to model and simulate VPP (Virtual Power Producers). VPPs are represented as coalitions of agents, with the capability of negotiating both in the market, and internally, with their members, in order to combine and manage their individual specific characteristics and goals, with the strategy and objectives of the VPP itself. The new features include the development of particular individual facilitators to manage the communications amongst the members of each coalition independently from the rest of the simulation, and also the mechanisms for the classification of the agents that are candidates to join the coalition. In addition, a global study on the results of the Iberian Electricity Market is performed, to compare and analyze different approaches for defining consistent and adequate strategies to integrate into the agents of MASCEM. This, combined with the application of learning and prediction techniques provide the agents with the ability to learn and adapt themselves, by adjusting their actions to the continued evolving states of the world they are playing in.

Meta-heuristics tunning using CBR for dynamic scheduling

This paper addresses the problem of Biological Inspired Optimization Techniques (BIT) parameterization, considering the importance of this issue in the design of BIT especially when considering real world situations, subject to external perturbations. A learning module with the objective to permit a Multi-Agent Scheduling System to automatically select a Meta-heuristic and its parameterization to use in the optimization process is proposed. For the learning process, Casebased Reasoning was used, allowing the system to learn from experience, in the resolution of similar problems. Analyzing the obtained results we conclude about the advantages of its use.

Side information creation for efficient Wyner-Ziv video coding: Classifying and reviewing

Video coding technologies have played a major role in the explosion of large market digital video applications and services. In this context, the very popular MPEG-x and H-26x video coding standards adopted a predictive coding paradigm, where complex encoders exploit the data redundancy and irrelevancy to 'control' much simpler decoders. This codec paradigm fits well applications and services such as digital television and video storage where the decoder complexity is critical, but does not match well the requirements of emerging applications such as visual sensor networks where the encoder complexity is more critical. The Slepian Wolf and Wyner-Ziv theorems brought the possibility to develop the so-called Wyner-Ziv video codecs, following a different coding paradigm where it is the task of the decoder, and not anymore of the encoder, to (fully or partly) exploit the video redundancy. Theoretically, Wyner-Ziv video coding does not incur in any compression performance penalty regarding the more traditional predictive coding paradigm (at least for certain conditions). In the context of Wyner-Ziv video codecs, the so-called side information, which is a decoder estimate of the original frame to code, plays a critical role in the overall compression performance. For this reason, much research effort has been invested in the past decade to develop increasingly more efficient side information creation methods. This paper has the main objective to review and evaluate the available side information methods after proposing a classification taxonomy to guide this review, allowing to achieve more solid conclusions and better identify the next relevant research challenges. After classifying the side information creation methods into four classes, notably guess, try, hint and learn, the review of the most important techniques in each class and the evaluation of some of them leads to the important conclusion that the side information creation methods provide better rate-distortion (RD) performance depending on the amount of temporal correlation in each video sequence. It became also clear that the best available Wyner-Ziv video coding solutions are almost systematically based on the learn approach. The best solutions are already able to systematically outperform the H.264/AVC Intra, and also the H.264/AVC zero-motion standard solutions for specific types of content. (C) 2013 Elsevier B.V. All rights reserved.

Insuficiência cardíaca: a utilidade da Ecocardiografia

Objetivos Os principais objetivos deste trabalho foram: 1) Rever as características da IC: epidemiologia, conceito, classificação, etiologia, fisiopatologia, diagnóstico e tratamento; 2) Demonstrar a importância da Ecocardiografia na IC: (a) no diagnóstico, (b) no acompanhamento e (c) na seleção da opção terapêutica. Como objetivo secundário: Reunir toda a informação com vista à produção de um manual de apoio às aulas. Metodologia Os estudos que serviram de base a este trabalho foram pesquisados a partir das palavras-chave “echocardiography”, “heart failure”, “diagnosis”, “treatment” utilizando as bases de dados PubMed, Scopus e ISI Web of Science. A pesquisa foi limitada a artigos publicados em português, inglês e espanhol, sem restrição por tipo de artigo ou ano de publicação. Ao longo da realização deste trabalho, foram sendo recolhidas referências de outros artigos citados nos estudos inicialmente selecionados, expandindo assim a bibliografia. Para conhecer a situação particular de Portugal, foram pesquisados estudos realizados com a população portuguesa. Foi dada particular atenção às várias recomendações existentes quer para a “Insuficiência Cardíaca” quer para a “Utilidade da Ecocardiografia”, disponíveis gratuitamente online, pois estas desempenham um papel fundamental quer na prática clínica, quer na investigação (estudos epidemiológicos, estudos obrigacionais e ensaios clínicos).

Biology, ecology and conservation of mobulid rays in the Azores

Dissertação de Mestrado, Estudos Integrados dos Oceanos, 12 de Dezembro de 2013, Universidade dos Açores.

As práticas educativas em contexto Pré-Escolar e 1º ciclo do Ensino Básico: a consciência fonológica e a aprendizagem da leitura

Mestrado (PES II), Educação Pré-Escolar e Ensino do 1º Ciclo do Ensino Básico, 3 de Julho de 2014, Universidade dos Açores.