936 resultados para generally accepted auditing practice
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With accelerated market volatility, faster response times and increased globalization, business environments are going through a major transformation and firms have intensified their search for strategies which can give them competitive advantage. This requires that companies continuously innovate, to think of new ideas that can be transformed or implemented as products, processes or services, generating value for the firm. Innovative solutions and processes are usually developed by a group of people, working together. A grouping of people that share and create new knowledge can be considered as a Community of Practice (CoP). CoP’s are places which provide a sound basis for organizational learning and encourage knowledge creation and acquisition. Virtual Communities of Practice (VCoP's) can perform a central role in promoting communication and collaboration between members who are dispersed in both time and space. Nevertheless, it is known that not all CoP's and VCoP's share the same levels of performance or produce the same results. This means that there are factors that enable or constrain the process of knowledge creation. With this in mind, we developed a case study in order to identify both the motivations and the constraints that members of an organization experience when taking part in the knowledge creating processes of VCoP's. Results show that organizational culture and professional and personal development play an important role in these processes. No interviewee referred to direct financial rewards as a motivation factor for participation in VCoPs. Most identified the difficulty in aligning objectives established by the management with justification for the time spent in the VCoP. The interviewees also said that technology is not a constraint.
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In this paper we wish to illustrate different perspectives used to create Multiple-Choice questions and we will show how we can improve these in the construction of math tests. As it is known, web technologies have a great influence on student’s behaviour. Based on an on-line project beginning at 2007 which has been contributing to help students on their individual work, we would like to share our experience and thoughts with colleagues who have a common concern when they have the task of constructing Multiple-Choice tests. We feel that Multiple-Choice tests play an important and a very useful supporting role in selfevaluation or self-examination of our students. Nonetheless, good Multiple–Choice Test Items are generally more complex and time-consuming to create than other types of tests. It requires a certain amount of skill. However, this skill maybe increases through study, practice and experience. This paper discusses a number of issues related to the use of Multiple-Choice questions, lists the advantages and disadvantages of this question format contrasting it with open questions. Some examples are given in this context.
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The identification of core competencies which are important for undertaking accurate visual screening by orthoptists is considered in this study. The aim was to construct and validate a questionnaire for orthoptists to assess visual screening competency. This study comprised three steps. The first step involved a 69-item self-assessment questionnaire constructed to assess orthoptists' perception of their competencies in visual screening programs for children. This questionnaire was constructed with statements from the Orthoptic Benchmark Statement for Health Care Programmes (Quality Assurance Agency for Higher Education, UK) and included three competency dimensions: interpersonal (IP), instrumental (IT) and systemic (ST). The second step involved questionnaire translation.
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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.
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Introduction / Aims: Adopting the important decisions represents a specific task of the manager. An efficient manager takes these decisions during a sistematic process with well-defined elements, each with a precise order. In the pharmaceutical practice and business, in the supply process of the pharmacies, there are situations when the medicine distributors offer a certain discount, but require payment in a shorter period of time. In these cases, the analysis of the offer can be made with the help of the decision tree method, which permits identifying the decision offering the best possible result in a given situation. The aims of the research have been the analysis of the product offers of many different suppliers and the establishing of the most advantageous ways of pharmacy supplying. Material / Methods: There have been studied the general product offers of the following medical stores: A&G Med, Farmanord, Farmexim, Mediplus, Montero and Relad. In the case of medicine offers including a discount, the decision tree method has been applied in order to select the most advantageous offers. The Decision Tree is a management method used in taking the right decisions and it is generally used when one needs to evaluate the decisions that involve a series of stages. The tree diagram is used in order to look for the most efficient means to attain a specific goal. The decision trees are the most probabilistic methods, useful when adopting risk taking decisions. Results: The results of the analysis on the tree diagrams have indicated the fact that purchasing medicines with discount (1%, 10%, 15%) and payment in a shorter time interval (120 days) is more profitable than purchasing without a discount and payment in a longer time interval (160 days). Discussion / Conclusion: Depending on the results of the tree diagram analysis, the pharmacies would purchase from the selected suppliers. The research has shown that the decision tree method represents a valuable work instrument in choosing the best ways for supplying pharmacies and it is very useful to the specialists from the pharmaceutical field, pharmaceutical management, to medicine suppliers, pharmacy practitioners from the community pharmacies and especially to pharmacy managers, chief – pharmacists.
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Dissertação de Mestrado em Supervisão em Educação, enquadrada na linha de investigação sobre Desenvolvimento Profissional dos Professores, apresentada à Escola Superior de Educação de Lisboa
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Mestrado em Intervenção Sócio-Organizacional na Saúde - Área de especialização: Políticas de Administração e Gestão de Serviços de Saúde.
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Considering ancient monuments and historical buildings, it seems that these mortars have proved to be durable and reliable materials. The restoration and maintenance of old renders is one of the key aspects of correct rehabilitation practice. The ideal course of action is to replace the damaged material by a material with compatible characteristics.The study in development presents the chemical, physical and morphologic analysis performed for ancient air lime mortars belonging to historical monuments: Santa Marta Fortress in the coast line Lisbon-Cascais dated from XVII century and Defense Wall of Lisbon dated from XI century, which layout could be associated to roman period. It is important to underline that the studied samples of ancient portuguese air lime mortars, have been submitted during centuries to very severe maritime environment that includes daily cycles of wet/dry, wind, friction and the constant presence of salts, generally aggressive. However, they show very good performance and conservation state, unlike most of the new air lime mortars, which are generally considered weak, not very durable, materials. This work is included in a study intending to determine key factors to the durability of these ancient materials in presence of water. Visible reaction rims around some aggregates suggests the occurrence of pozzolanic reactions between aggregates and the lime binder that creates neoformation products, such as calcium-silico-aluminates, which seems be, besides the pores filling, the responsible for the resistance and cohesion of these ancient mortars submitted to aggressive humid environments.
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AICMA 2012 (BIT's 1st Annual International Congress of Marine Algae), World Expo Center, Dalian, China, 20-23 de Setembro.
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Mestrado em Engenharia Electrotécnica e de Computadores
Expert opinion on best practice guidelines and competency framework for visual screening in children
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PURPOSE: Screening programs to detect visual abnormalities in children vary among countries. The aim of this study is to describe experts' perception of best practice guidelines and competency framework for visual screening in children. METHODS: A qualitative focus group technique was applied during the Portuguese national orthoptic congress to obtain the perception of an expert panel of 5 orthoptists and 2 ophthalmologists with experience in visual screening for children (mean age 53.43 years, SD ± 9.40). The panel received in advance a script with the description of three tuning competencies dimensions (instrumental, systemic, and interpersonal) for visual screening. The session was recorded in video and audio. Qualitative data were analyzed using a categorical technique. RESULTS: According to experts' views, six tests (35.29%) have to be included in a visual screening: distance visual acuity test, cover test, bi-prism or 4/6(Δ) prism, fusion, ocular movements, and refraction. Screening should be performed according to the child age before and after 3 years of age (17.65%). The expert panel highlighted the influence of the professional experience in the application of a screening protocol (23.53%). They also showed concern about the false negatives control (23.53%). Instrumental competencies were the most cited (54.09%), followed by interpersonal (29.51%) and systemic (16.4%). CONCLUSIONS: Orthoptists should have professional experience before starting to apply a screening protocol. False negative results are a concern that has to be more thoroughly investigated. The proposed framework focuses on core competencies highlighted by the expert panel. Competencies programs could be important do develop better screening programs.
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OBJECTIVE: To evaluate knowledge, attitude and practice related to mammography among women users of local health services, identifying barriers to its performance. METHODS: A total of 663 women were interviewed at 13 local health centers in a city of Southeastern Brazil, in 2001. Interviewees were randomly selected at each center and they were representative from different socioeconomic conditions. The number of interviewees at each center was proportional to monthly mean appointments. For data analysis, answers were described as knowledge, attitude, practice and their respective adequacies and then they were correlated with control variables through the chi-square test. RESULTS: Only 7.4% of the interviewees had adequate knowledge on mammography, while 97.1% of women had an adequate attitude. The same was seen for the practice of mammography that was adequate in 35.7% of the cases. The main barrier to mammography was lack of referral by physicians working at the health center (81.8%). There was an association between adequacy of attitude and five years or more of education and being married. There was also an association between adequacy of mammography practice and being employed and family income up to four minimum wages. CONCLUSIONS: Women users of local health services had no adequate knowledge and practice related to mammography despite having an adequate attitude about this exam.
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Neste artigo, descrevo e analiso uma actividade de trabalho em grupo desenvolvida para uma aula da disciplina de Língua Inglesa VI das turmas do 3º ano do Curso de Línguas e Secretariado do Instituto Superior de Contabilidade e Administração do Porto (ISCAP). No enquadramento teórico, abordam-se questões relacionadas com o trabalho em grupo numa aula de língua estrangeira, nomeadamente a dimensão social da sala de aula em geral e da interacção aluno-aluno em particular. Apresentam-se então os princípios da Exploratory Practice, com ênfase na possibilidade preconizada por esta abordagem de se poder transformar uma actividade de reflexão e discussão sobre o processo de ensino/aprendizagem numa unidade pedagógica. Segue-se a apresentação da proposta didáctica, respectivo plano de aula e alguns exemplos dos textos produzidos pelos alunos. O artigo termina com a apresentação de alguns comentários críticos, realçando-se a contribuição da Exploratory Practice para o desenvolvimento de uma maior consciencialização por parte dos alunos do seu processo de aprendizagem.
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Inflammatory bowel diseases (IBDs) are lifelong disorders predominantly present in developed countries. In their pathogenesis, an interaction between genetic and environmental factors is involved. This practice guide, prepared on behalf of the European Society of Pathology and the European Crohn's and Colitis Organisation, intends to provide a thorough basis for the histological evaluation of resection specimens and biopsy samples from patients with ulcerative colitis or Crohn's disease. Histopathologically, these diseases are characterised by the extent and the distribution of mucosal architectural abnormality, the cellularity of the lamina propria and the cell types present, but these features frequently overlap. If a definitive diagnosis is not possible, the term indeterminate colitis is used for resection specimens and the term inflammatory bowel disease unclassified for biopsies. Activity of disease is reflected by neutrophil granulocyte infiltration and epithelial damage. The evolution of the histological features that are useful for diagnosis is time- and disease-activity dependent: early disease and long-standing disease show different microscopic aspects. Likewise, the histopathology of childhood-onset IBD is distinctly different from adult-onset IBD. In the differential diagnosis of severe colitis refractory to immunosuppressive therapy, reactivation of latent cytomegalovirus (CMV) infection should be considered and CMV should be tested for in all patients. Finally, patients with longstanding IBD have an increased risk for the development of adenocarcinoma. Dysplasia is the universally used marker of an increased cancer risk, but inter-observer agreement is poor for the categories low-grade dysplasia and indefinite for dysplasia. A diagnosis of dysplasia should not be made by a single pathologist but needs to be confirmed by a pathologist with expertise in gastrointestinal pathology.