1000 resultados para Conselhos regionais de Contabilidade


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Na sua origem o Projecto de Apoio OnLine do ISCAP (PAOL) tinha como principal fonte impulsionadora a necessidade emergente de desenvolver soluções sustentadas de integração das tecnologias como apoio às aulas presenciais ministradas na instituição. Este elemento impulsionador ainda hoje se mantém como uma das principais alavancas, agora alargada transversalmente nas áreas de conhecimento da instituição e na inclusão das competências didáctico-pedagógicas. Com o desenvolvimento do projecto, ganharam importância crescente as fontes próprias de criação de conhecimento e de soluções técnicas, capazes de responder aos anseios da comunidade escolar. Este artigo pretende enquadrar e explicitar, através da mostra de casos práticos e de uma análise dos resultados de uso da plataforma Moodle, o percurso seguido pelo projecto, a estratégia adoptada e as acções implementadas. Abstract Initially ISCAP’s Online Support Project (PAOL), was instigated by the emergent necessity to develop sustainable solutions in order to integrate technologies as a means to support the institution’s traditional in-class lessons. This propulsive element, still valid today as one of the main levers, has now transversally extended into the various knowledge areas within the institution and the inclusion of pedagogic-didactical competences. With the development of the project, the institution’s own sources of knowledge creation and technical solutions capable of answering the needs of the institutions’ community became ever more crucial. This article seeks to frame and explain, by showing practical cases and the analysis of the results as to the use of the learning platform Moodle, the path taken by the project, the strategy adopted and the actions implemented.

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A definição do ser baseia-se na memória da herança das gerações passadas. Quando se fala de herança cultural de um grupo étnico específico, a tradução do ser pode identificar-se com a continuação de tradições passadas, tendo em vista um futuro melhor. A psicologia da memória coletiva no processo de auto identificação está relacionada com a preservação de características etnológicas, sociológicas e antropológicas que apontam para as tradições do grupo. Baseada na análise da tradução de “O Último Cabalista de Lisboa”, cujo original foi escrito por Richard Zimler que é proposta para esta abordagem, tentar-se-á sublinhar a importância dos estudos da tradução para clarificar a necessidade de auto identificação baseada na memória e na expressão. A metáfora da tradução enquanto porta e do tradutor como uma ponte são conceitos chave no processo de tradução. Ambos podem ser a prova do papel fundamental do tradutor. A (in)visibilidade do tradutor, enquanto autor de uma obra de arte, será focada como uma característica ilustrativa que pode ser (ou não) reveladora da auto identificação, tanto do autor, como do tradutor enquanto autor. Será que o tradutor é a definição da auto identificação do autor? Será que a identificação da obra de arte é pertinente no contexto histórico-literário, na era contemporânea? Será que Richard Zimler é um bom exemplo da identificação de um grupo minoritário? Será que “The Last Cabbalist of Lisbon” é um retrato de tradições étnicas convertido em prosa? Será que a reação do público leitor e dos críticos é responsável pela imagem auto definida/auto definidora da identificação do autor e da obra de arte? Estes e outros aspetos relacionados serão abordados através de uma análise comparativa da tradução com o original, para ilustrar o princípio da necessidade da auto identificação baseada na identificação do grupo.

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Neste trabalho, discutimos e analisamos as Demonstrações Financeiras (DF) elaboradas de acordo com a proposta do Sistema de Normalização Contabilística (SNC), apresentada pela Comissão de Normalização Contabilística (CNC), comparativamente com as DF preparadas de acordo com o Plano Oficial de Contabilidade (POC), em vigor em Portugal por imposição do Decreto-Lei n.º 410/89, de 21 de Novembro. Assim, marcamos separadamente os aspectos normativos que norteiam a execução dessas DF com referências comparativas entre elas, não com intuito de subjugar umas em detrimento de outras, mas de mostrar as suas diferenças em relação à essência, forma e finalidade. In this work, we discuss and analyze the Financial Reports (FR) made in accordance with the essay of Sistema de Normalização Contabilística (SNC) and presented by Comissão de Normalização Contabilística (CNC). In addition, we made a comparison with the FR prepared following the Plano Oficial de Contabilidade (POC) that is in use in Portugal by legal origin (Decreto-Lei n.º 410/89, de 21 de Novembro). Therefore, we emphasize the normative issues that drive FR construction with systematic comparisons between both. We do not aim to determine which one is the best normative, but to examine their differences related with essence, methods and goals.

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7º Congresso Nacional da Administração Pública: “Estado e Administração na Resposta à Crise” FIL, Lisboa, Portugal 10 e 11 de Novembro de 2009

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Business Intelligence (BI) is one emergent area of the Decision Support Systems (DSS) discipline. Over the last years, the evolution in this area has been considerable. Similarly, in the last years, there has been a huge growth and consolidation of the Data Mining (DM) field. DM is being used with success in BI systems, but a truly DM integration with BI is lacking. Therefore, a lack of an effective usage of DM in BI can be found in some BI systems. An architecture that pretends to conduct to an effective usage of DM in BI is presented.

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This paper will focus on some aspects of translation based on blending distinct linguistic domains such as the vocabulary of Hotel Industry, of Enology and Gastronomy in Spanish by tertiary level students (2nd year) of the course of Hotel Management. Portuguese students, most of the times, rely on a L1 (Portuguese) general language, namely using false cognates in the above mentioned areas in the Spanish and English classes in, at a first sight helpful but misleading way, hoping to succeed by using the word that seems correct to the context, when there isn’t, because: •they choose a word suitable to the context in L2, but the choice of that word is often misleading, by relying in a false L1 reality that is going to adulterate reality in the L2 domain, •but it seems that the opposite is also true, and takes place too; The difficulty in making such type of distinctions is due to: •the lack of linguistic and lexical knowledge; • the need to study the cause of these chromaticisms, by: • being in touch with specific literature; . working, not only with their peers, but also with their language teacher to develop strategies to diminish and, if possible, to eradicate this type of linguistic and, mainly translation problem, that causes so many learning constraints.

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This paper will focus on some aspects of translation based on blending distinct linguistic domains such as English Language and Portuguese in using false friends in the English class in tertiary level students, reflecting namely on: 1. the choice of a word suitable to the context in L2 ; 2. the difficulties encountered by choice of that word that could be misleading, by relying in a false L1 reality that is going to adulterate reality in the L2 domain; 3. the difficulty in making such type of distinctions due to the lack of linguistic and lexical knowledge. 4. the need to study the cause of these difficulties by working, not only with their peers, but also with their language teacher to develop strategies to diminish and if possible to eradicate this type of linguistic and, above all, translation problem by making an inventory of those types of mistakes. In relation to the first point it is necessary to know that translation tasks involve much more than literal concepts ( Ladmiral, 1975) : furthermore it is necessary and suitable to realise that lexicon relies in significant contexts (Coseriu 1966), which connects both domains, that, at first sight do not seem to be compatible. In other words, although students have the impression they dominate lexicon due to the fact that they possess at least seven years of foreign language exposure that doesn’t mean they master the particularities engaged in such a delicate task as translation is concerned. There are some chromaticisms in the words (false friends), that need to be researched and analysed later on by both students and language teachers. The reason for such state of affairs lies in their academic formation, of a mainly general stream, which has enabled them only for knowledge of the foreign language, but not for the translation as a tool as it is required only when they reach the tertiary level. Besides, for their translations they rely, most of the times, on glossaries, whose dominant language is portuguese of Brazil, which is, obviously, much different from the portuguese mother tongue reality and even more of English. So it seems necessary to use with caution the working tools (glossaries) that work as surpluses, but could bring translation problems as we will see.

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In the sequence of the recent financial and economic crisis, the recent public debt accumulation is expected to hamper considerably business cycle stabilization, by enlarging the budgetary consequences of the shocks. This paper analyses how the average level of public debt in a monetary union shapes optimal discretionary fiscal and monetary stabilization policies and affects stabilization welfare. We use a two-country micro-founded New-Keynesian model, where a benevolent central bank and the fiscal authorities play discretionary policy games under different union-average debt-constrained scenarios. We find that high debt levels shift monetary policy assignment from inflation to debt stabilization, making cooperation welfare superior to noncooperation. Moreover, when average debt is too high, welfare moves directly (inversely) with debt-to-output ratios for the union and the large country (small country) under cooperation. However, under non-cooperation, higher average debt levels benefit only the large country.

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Nos novos ambientes de aprendizagem, construídos a partir das tecnologias digitais, a necessidade de promover a qualidade dos recursos educativos, normalmente designados por Learning Objects, que podem suportar a aprendizagem à distância, formal e informal, emerge como um dos grandes desafios que as instituições de ensino têm de enfrentar. Sendo dispendiosos, a reutilização e a partilha tornam-se, assim, uma necessidade premente. Este artigo apresenta um Learning Object Repository que tem como objectivo armazenar, disseminar e manter acessíveis Learning Objects.

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O uso das tecnologias com base na Web, no processo ensino/aprendizagem, têm obtido excelentes resultados, onde a Internet é a plataforma base de comunicação e interacção entre estudantes e professores. Assiste-se, também, a uma partilha/reutilização constante de conteúdos educativos/Learning Objects, em diferentes formatos e diferentes tipos de plataformas, incrementada pela Web 2.0. Este artigo apresenta um estudo sobre o desenvolvimento, disponibilização e utilização de Learning Objects em instituições de Ensino Superior. Conclui-se que as instituições de Ensino Superior inquiridas não desenvolvem, não reutilizam nem promovem a reutilização de LOs, que utilizam as especificações SCORM e IMS, e apresentam-se observações sobre as vantagens e desvantagens da sua utilização.

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This poster, which is the result of an ongoing PhD thesis project, illustrates how and why the Intellectual Capital (IC) concept can be applied to a seaport. As far as the authors are aware, most of the research in IC has been focused on individual firms. Although some recent papers examine macro-level organizations, such as regions, none exist on seaports. Also, there is a lack of research related to the ways IC is created and maintained as a dynamic process. In addition, there is a paucity of management sciences’ research on to maritime transportation and seaports. Several research questions are thus pertinent, whose answers can have important strategic and managerial implications for the seaport and its stakeholders.

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In this paper we will talk about a math project submitted to the Lifelong Learning Programme. European higher education needs a reform in order to play its full role in the Europe of Knowledge. Modernisation of higher education is necessary in the areas of curricula (Bologna process), funding and governance so that higher education institutions can face the challenges posed by globalisation and contribute more effectively to the training and retraining of the European workforce. On the other hand Mathematics is an essential component of all educational systems. Mathematical literacy is being scrutinized in assessment efforts such as the OCDE Programme for International Student Assessment (PISA). This showed a low level in Europe. Due to the Bologna Process, which brought several didactical implications for Higher Education (HE) institutions, there is the need of lifelong learning. This evolution is in conflict with the earlier mentioned lack of competencies on basic sciences, such as Mathematics. Forced by this duality, efforts are combined to share expertise in the Math field and the integration of pedagogical methodologies becomes a necessity. Thus, several European countries have proposed an International Project to the Lifelong Learning Programme, Action ERASMUS Modernisation of Higher Education, to make institutions more attractive and more responsive to the needs of the labour market, citizens and society at large. One of the main goals of the project is to attract students to math through high-quality instructional units in an understandable, exciting and attractive way.