The Knowledge and Use of the Balanced Scorecard in Portugal: Empirical Evidence of the 250 Largest Companies

Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.

Health education: the role and functions of the specialist and the generalist

Education for health is a process in which all public health and medical care personnel are involved. People learn both formally (planned learning experiences) and informally (unplanned learning experiences). Since the patient, the client, the consummer and the community expect public health and medical care personnel to assist them with health and disease issues and problems, the response of the professional "educates" the customer whether the professional intends to educate or not. Therefore, it is incumbent on all public health and medical care professionals to understand their educational functions and their role in health education. It is also important that the role of the specialist in education be clear. The specialist, as to all other specialists, has an in-depth knowledge of his area of expertise, i.e., the teaching/learning process; s/he may function as a consultant to others to enhance the educational potential of their role or s/he may work with a team or with communities or groups of patients. Specific competencies and knowledge are required of the health education specialist; and there is a body of learning and social change theory which provides a frame of reference for planning, implementing and evaluating educational programs. Working with others to enhance their potential to learn and to make informed decisions about health/disease issues is the hallmark of the health education specialist.

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.

Learning in higher education: strategies to overcome challenges faced by adult students - lessons drawn from two studies in portugal

Int’l J. of Information and Communication Technology Education, 3(2), 1-14, April-June 2007

Estudo para a implementação de plataformas de e-learning no sistema de formação dos recursos humanos da saúde: o caso particular dos enfermeiros de um hospital privado

Mestrado em Intervenção Sócio-Organizacional na Saúde - Área de especialização: Políticas de Administração e Gestão de Serviços de Saúde.

Locus of control and contraceptive knowledge, attitude and practice among university students

OBJECTIVE: To assess the relationship between locus of control and knowledge, attitude and practice regarding pill and condom use among university students. METHODS: The inquiry was developed in Campinas, a city in Southeastern Brazil, in 2006. A total of 295 adolescent newcomers to a public university answered a structured questionnaire and Levenson's multidimensional locus of control scale. The scores of the dimensions of locus of control were calculated and Spearman's correlation coefficient was used to assess their correlation with knowledge and practice concerning pill and condom use. In order to assess the relationship between the dimensions of locus of control and sociodemographic variables and variables related to the individuals' sex life, Kruskal-Wallis and Mann-Whitney tests were used. RESULTS: Male adolescents had higher scores of powerful others externality when compared to female adolescents (p=0.01). Students living alone had lower internality (p=0.01). When locus of control was compared to condom use in the first intercourse, considering only the 102 students who informed the age of the beginning of sexual activity, greater internality was found among male adolescents who did not use condoms (p<0.05). When the locus of control scores were correlated with contraceptive knowledge and practice, it was found that the higher the powerful others externality locus, the lower the adequate use of contraceptive methods (r = -0.22, p=0.03). CONCLUSIONS: The powerful others externality locus influences the practice of contraceptive use in this group of adolescents.

Educational in a global environment: non-formal examples of learning practices at the international office

23rd SPACE AGM and Conference from 9 to 12 May 2012 Conference theme: The Role of Professional Higher Education: Responsibility and Reflection Venue: Mikkeli University of Applied Sciences, Mikkeli, Finland

Informal learning recognition through a cloud ecosystem

Learning and teaching processes, like all human activities, can be mediated through the use of tools. Information and communication technologies are now widespread within education. Their use in the daily life of teachers and learners affords engagement with educational activities at any place and time and not necessarily linked to an institution or a certificate. In the absence of formal certification, learning under these circumstances is known as informal learning. Despite the lack of certification, learning with technology in this way presents opportunities to gather information about and present new ways of exploiting an individual’s learning. Cloud technologies provide ways to achieve this through new architectures, methodologies, and workflows that facilitate semantic tagging, recognition, and acknowledgment of informal learning activities. The transparency and accessibility of cloud services mean that institutions and learners can exploit existing knowledge to their mutual benefit. The TRAILER project facilitates this aim by providing a technological framework using cloud services, a workflow, and a methodology. The services facilitate the exchange of information and knowledge associated with informal learning activities ranging from the use of social software through widgets, computer gaming, and remote laboratory experiments. Data from these activities are shared among institutions, learners, and workers. The project demonstrates the possibility of gathering information related to informal learning activities independently of the context or tools used to carry them out.

Digital serious games and simulation games - comparison of two approaches to lean training

In an increasingly competitive and globalized world, companies need effective training methodologies and tools for their employees. However, selecting the most suitable ones is not an easy task. It depends on the requirements of the target group (namely time restrictions), on the specificities of the contents, etc. This is typically the case for training in Lean, the waste elimination manufacturing philosophy. This paper presents and compares two different approaches to lean training methodologies and tools: a simulation game based on a single realistic manufacturing platform, involving production and assembly operations that allows learning by playing; and a digital game that helps understand lean tools. This paper shows that both tools have advantages in terms of trainee motivation and knowledge acquisition. Furthermore, they can be used in a complementary way, reinforcing the acquired knowledge.

Mobile and web tools for participative learning

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa, para a obtenção do grau de Mestre em Engenharia Informática

Extended immersive learning environment: a hybrid remote/virtual laboratory

This paper presents a collaborative virtual learning environment, which includes technologies such as 3D virtual representations, learning and content management systems, remote experiments, and collaborative learning spaces, among others. It intends to facilitate the construction, management and sharing of knowledge among teachers and students, in a global perspective. The environment proposes the use of 3D social representations for accessing learning materials in a dynamic and interactive form, which is regarded to be closer to the physical reality experienced by teachers and students in a learning context. A first implementation of the proposed extended immersive learning environment, in the area of solid mechanics, is also described, including the access to theoretical contents and a remote experiment to determine the elastic modulus of a given object.These instructions give you basic guidelines for preparing camera-ready papers for conference proceedings. Use this document as a template if you are using Microsoft Word 6.0 or later. Otherwise, use this document as an instruction set. The electronic file of your paper will be formatted further. Define all symbols used in the abstract. Do not cite references in the abstract.

Learning in higher education: strategies to overcome challenges faced by adult students – lessons drawn from two case studies in Portugal

This paper appears in International Journal of Information and Communication Technology Education edited by Lawrence A. Tomei (Ed.) Copyright 2007, IGI Global, www.igi-global.com. Posted by permission of the publisher. URL:http://www.idea-group.com/journals/details.asp?id=4287.

Personal learning environments: integration of Web 2.0 applications and content management systems

This paper presents an ongoing project that implements a platform for creating personal learning environments controlled by students, integrating Web 2.0 applications and content management systems, enabling the safe use of content created in Web 2.0 applications, allowing its publication in the infrastructure controlled by the HEI. Using this platform, students can develop their personal learning environment (PLE) integrated with the Learning Management System (LMS) of the HEI, enabling the management of their learning and, simultaneously, creating their e-portfolio with digital content developed for Course Units (CU). All this can be maintained after the student completes his academic studies, since the platform will remain accessible to students even after they leave the HEI and lose access to its infrastructure. The platform will enable the safe use of content created in Web 2.0 applications, allowing its protected publication in the infrastructure controlled by HEI, thus contributing to the adaptation of the L&T paradigm to the Bologna process.

Teaching and learning with social software in higher education: content management systems integrated with Web-based applications as a key factor for success

The change of paradigm imposed by the Bologna process, in which the student will be responsible for their own learning, and the presence of a new generation of students with higher technological skills, represent a huge challenge for higher education institutions. The use of new Web Social concepts in teaching process, supported by applications commonly called Web 2.0, with which these new students feel at ease, can bring benefits in terms of motivation and the frequency and quality of students' involvement in academic activities. An e-learning platform with web-based applications as a complement can significantly contribute to the development of different skills in higher education students, covering areas which are usually in deficit.

Knowledge Society and Geography: A Theoretical Approach

The transition process between information and knowledge is faster and so the inputs that influence social and political practises. The dissemination of information is now determinant in terms of territorial competitiveness and both public and private sector take large benefits when the data-information- knowledge value chain repeats itself trough space and time. Mankind depends nowadays on the creation and diffusion of good and reliable information. Speed is also important and the greater the speed, the faster the opportunities for global markets. Information must be an input for knowledge and obviously for decision. So, the power of information is unquestionable. This paper focuses on concepts like information, knowledge and other, more geographical and tries to explain how territories change from real to virtual. Knowledge society appears on an evolutional context in which information dissemination is wider and technological potential overwrites traditional notions of Geography. To understand the mutations over the territories, the causes and the consequences emerges the Geography of the Knowledge Society, a new discipline inside Geography with a special concern about modern society and socio-economical developing models.