Inteligência Artificial:Impacto na Auditoria Financeira e no Revisor Oficial de Contas

Dissertação, Mestrado, Contabilidade e Finanças, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2025Este estudo tem como objetivos (i) compreender a evolução tecnológica na auditoria financeira, (ii) identificar o impacto e as vantagens das ferramentas tecnológicas, (iii) avaliar o impacto da Inteligência Artificial (IA), (iv) analisar as etapas de auditoria afetadas pela IA e (v) identificar as competências digitais necessárias para os auditores. A investigação seguiu uma metodologia quantitativa, através da aplicação de um survey a uma amostra representativa de ROC ativos em Portugal. Dos resultados empíricos, concluiu-se que o Microsoft Excel é a ferramenta mais utilizada pelos profissionais, a IA promete transformar significativamente a auditoria, aumentando eficiência, automatizando processos e reduzindo erros, as etapas de auditoria que irão ter mais impacto por parte da IA são os Testes aos Controlos e os Procedimentos Substantivos e por último os auditores devem desenvolver soft e hard skills para acompanharem as mudanças tecnológicas. Este estudo contribui para compreender o impacto da IA na auditoria financeira, no auditor e na sua necessidade de adaptação contínua.The Statutory Auditor has shown significant evolution, reflecting the demands of an increasingly technological society. Thus, the main objectives of this study were to (i) understand the technological evolution in financial auditing, (ii) identify the impact and advantages of technological tools, (iii) assess the impact of AI, (iv) analyze the auditing stages affected by AI, and (v) identify the digital skills auditors need to develop. This research adopted a quantitative methodology based on a survey conducted with a sample of auditors registered and active in the Portuguese Institute of Statutory Auditors. From the research questions, it was concluded that auditors must develop both soft and hard skills to keep up with technological changes, Microsoft Excel is the most widely used tool, while AI is expected to significantly transform auditing by increasing efficiency, automating processes, and reducing errors. However, the practical application of AI still faces challenges. Finally, this research contributes to a better understanding of the impact of technology on financial auditing and the auditor's role

“SIM, NÓS SOMOS CAPAZES!”: UMA PROPOSTA PARA FORTALECER A AUTOEFICÁCIA STEM NA FORMAÇÃO DOCENTE

As políticas educativas reforçam consistentemente a importância de preparar os futuros professores com a confiança e a competência necessárias para lecionar, de forma eficaz, conteúdos de Ciência, Tecnologia, Engenharia e Matemática (STEM). Estudos anteriores sugerem que o sucesso destas iniciativas depende das crenças, conhecimentos e compreensão dos futuros professores relativamente ao ensino STEM. Mais especificamente, a autoeficácia no domínio STEM é determinante para a sua capacidade de enfrentarem os desafios associados ao planeamento e à implementação de atividades STEM. O presente estudo visa compreender a evolução da autoeficácia dos futuros professores no ensino integrado STEM durante a sua participação num programa de formação semestral, desenvolvido na unidade curricular de Introdução à Didática do Estudo do Meio. A metodologia adotada foi de carácter misto, envolvendo um total de 27 estudantes do terceiro ano da licenciatura em Educação Básica. A recolha de dados quantitativos foi efetuada através do questionário de crenças de autoeficácia para o ensino STEM, aplicado antes e após o programa de formação. Os dados qualitativos foram obtidos a partir das reflexões finais dos estudantes após a participação no programa de formação. Os resultados sugerem que o programa teve um impacto positivo nas crenças de autoeficácia dos estudantes relativamente ao ensino STEM. Como fatores fundamentais destacam-se a orientação por parte dos docentes, a colaboração entre pares e o feedback construtivo, que contribuíram significativamente para o reforço da confiança e da compreensão dos estudantes no planeamento de atividades STEM. No entanto, as oportunidades limitadas de aplicação prática das atividades planificadas dificultaram a possibilidade dos estudantes refletirem sobre as mesmas de forma crítica e ajustarem as suas práticas com base na experiência real. Os programas de formação STEM devem privilegiar oportunidades que permitam aos futuros professores implementar e refletir sobre as atividades planificadas. Além disso, é fundamental que incluam experiências diversificadas que envolvam a observação de modelos pedagógicos eficazes, momentos de reflexão orientada e feedback construtivo ao longo do processo de formação. Abordar estas múltiplas fontes de autoeficácia de forma holística e intencional é essencial para fortalecer a confiança e a competência dos futuros professores, preparando-os para enfrentarem os desafios do ensino integrado de STEM

Long-term effects on rate of torque development and fear of falling following high-speed resistance training in older adults

This study examined the influence of physical activity (PA) on the retention of rate of torque development (RTD) effects achieved following a 16-week high-speed resistance training (HSRT) over a 12-month follow-up period. Secondly, the fear of falling was also assessed. After the follow-up, 36 participants were categorized into two groups according to the PA: light activity group (LAG, N = 20, age 70.00 ± 3.66 years) and moderate-to-vigorous activity group (MVAG, N = 16, age 68.50 ± 2.09 years). At the four time points, RTDPEAK and its time intervals for knee extension and flexion were measured using an isokinetic dynamometer at 60º/s, and the fear of falling was assessed using the Falls Efficacy Scale–International questionnaire. Both groups showed significant RTDPEAK improvements from pre intervention to the 12-month follow-up (moderate-to-large effect sizes). However, PA levels suggested to influence the retention effects: LAG showed declines in dominant RTDPEAK (2% in extension and flexion) and in non-dominant side (6% extension and 5% flexion). In contrast, the MVAG maintained or slightly improved RTDPEAK performance in dominant (1% extension and 2% flexion) and in non dominant side (3% extension and 1% flexion). Fear of falling scores remained significantly reduced in both groups compared to pre-intervention, regardless of PA level. In summary, maintaining moderate to-vigorous PA during follow-up appears to enhance the long-term retention of HSRT-induced neuromuscular adaptations, whereas HSRT effects on fear of falling were sustained regardless of PA level, highlighting its clinical potential for fall prevention

Molecular and hydraulic responses of grapevine to water status and phenology under long-term differential irrigation treatments

Understanding seasonal interactions among hydraulic, chemical and molecular signalling under water deficit is crucial for improving vineyard irrigation strategies under climate change and increasing water scarcity. We aimed to test how irrigation strategies and phenology affect the hydraulic adjustment mechanisms of eight fieldgrown grapevine varieties under different long-term irrigation regimes: Full-irrigated (100 % ETc), deficitirrigation (50 % Full-irrigated), and non-irrigated. Leaf pre-dawn water potential, leaf hydraulic conductivity (Kleaf), stomatal conductance, aquaporin gene expression and hormone content, were assessed at four key phenological stages, from pea-size to post-harvest. Stomatal closure was the earliest water-stress response across genotypes, while hormonal balance differentiated responsive from non-responsive genotypes regarding chemical signalling. Kleaf was primarily driven by phenology, peaking at early stages and declining thereafter. Aquaporin gene expression was both genotype- and phenology-dependent, with high activity during early stages followed by progressive down-regulation, aligned with changes in stomatal conductance and Kleaf and reflecting each variety iso-/anisohydric behaviour. This pattern confirms the role of aquaporins in grapevine hydraulic adjustments and stomatal regulation under decreasing water potentials. Aquaporins and Kleaf showed positive responses to water availability at post-harvest, indicating differential watering benefits among genotypes. Our results emphasize the need for field-phenotyping studies to fine-tune water management strategies in viticulture.FCT, FEADE

Does running performance relate to the market value of elite male soccer players? A case study from the FIFA world cup

The study main aim was to investigate: the relationship between running performances and market values of soccer players playing in the 2022 FIFA World Cup, by playing position and all players; the comparisons by playing position; to analyse the relationship between running metrics and market values of the highest and lowest players ranked players. The relationship between running metrics and market values of 306 soccer players who participated in the tournament and played full time, as well as the 40 players with the highest (n = 20) and lowest (n = 20) market values was analysed. Overall, there was a very weak correlation between market values and total distance (r = 0.149), zone 3 (r = 0.153), zone 4 (r = 0.139), zone 5 (r = 0.160), high-speed runs (r = 0.132), sprints (r = 0.147), and top speed (r = 0.194) for all players (p < 0.05). Defenders showed very weak positive correlation between market values and top speed (r = 0.155, p < 0.05). Midfielders showed weak positive correlations between market values and zone 4 (r = 0.302, p < 0.05) and zone 5 (r = 0.369, p < 0.001), sprints (r = 0.367, p < 0.001), and top speed (r = 0.304, p 0.05). While there is no significant correlation between running metrics and market value for players with the lowest market value (p > 0.05), there was a moderate negative correlation between total distance (r=-0.577) and zone 2 (r=-0.612) for the 20 players with the highest market value (p < 0.05). Moreover, there was a weak correlation with zone 5 (r = 0.450) and a moderate correlation with the top speed values (r = 0.596) (p < 0.05). Weak correlations between soccer players’ running performance and market values suggest that different running thresholds are important metrics, although other factors (e.g., technical skill, age, national and team club) may influence this relationship. In conclusion, since coaches and scouts aim to recruit relatively talented players within the limits of their budgets, selecting athletes with high aerobic and anaerobic performance, particularly those with a strong high-intensity running profile, can contribute to team success and potentially generate high transfer revenues in the future

Nutritional and microbial quality of edible insect powder from plant-based industrial by-product and fish biowaste diets

Edible insect powder, particularly from the cricket Acheta domesticus L., is a promising sustainable alternative to traditional livestock-derived protein. Insects provide high protein content, fibre, and essential minerals, making them suitable for food applications. This study investigates the viability of alternative diets for rearing A. domesticus. Two experimental diets were tested: RI [50% horticultural by-products (HP) + 50% commercial diet (CD)] and RII (33% HP + 33% CD + 33% fish by-products). The results demonstrated that both diets were suitable for cricket rearing. Crickets reared on diets RI and RII produced, respectively, insect powders FI and FII, which were evaluated for their nutritional, bioactive, and microbiological attributes. Both powders exhibited high protein content (≈60%), all essential amino acids, higher mineral content than traditional protein sources, and met European Union food safety standards. Diet composition influenced powder characteristics: FI showed higher antioxidant activity and saturated fat content, while FII contained more protein, ash, minerals, and monounsaturated fatty acids. These findings underscore the potential of using industrial by-products to promote a circulareconomy in insect farming and suggest pathways for further research. However, since insects can bioaccumulate toxic elements, such as Hg, from diets, caution should be taken when considering fish by-product

Analytical and Ecological Approaches to Aerobic and Anaerobic Conditioning in Football

Research in professional football has shown that the physical demands of competitive match-play have substantially increased over the last few decades (Carling et al., 2016) as well as the training demands (Oliveira et al., 2022). As such, the role of support staff has developed to provide theoretical, scientific, and practical support to the manager in a variety of areas. These include performance analysis, strength and conditioning, and the integration of technical and tactical elements. The role of fitness and conditioning staff is to have knowledge of scientific literature and analyze performance data to condition and recover players appropriately to deal with the ever-evolving demands of elite football competition

The Impact of STEM Activities on the Interest and Aspirations in STEM Careers of 12th-grade portuguese students in science and technology curriculum

Social cognitive career theory posits that career interests and decisions are influenced by individual, contextual, and behavioural factors. This research aims to assess the impact of Science, Technology, Engineering, and Mathematics (STEM) activities on students’ interest and aspirations in STEM careers. Additionally, the study aims to explore the critical factors that might shape students’ STEM career aspirations. The research used a quantitative approach, with pre- and post-test measures for a cohort of 191 Portuguese secondary school students, using the Career Interest Questionnaire (CIQ). The results showed that STEM activities increased the intentions of non-STEM students to pursue educational opportunities that could potentially lead to a scientific career. Males, in contrast to females, showed a significant increase in their intentions to pursue educational opportunities that could eventually lead to a scientific career. Furthermore, gender along with the personal goals and positive perceptions of STEM careers were identified as significant predictors of the students’ STEM career aspirations. These results highlight the critical role of STEM education in developing and sustaining students’ interest in STEM careers. Integrated STEM activities should be developed in the early stages of education to enhance students’ confidence in STEM and mitigate the gender gap.info:eu-repo/semantics/publishedVersio

DISTÚRBIOS ALIMENTARES NA GRAVIDEZ

Mestrado em Enfermagem de Saúde Materna e ObstetríciaOs distúrbios alimentares são muito comuns entre mulheres jovens em idade fértil, afetando mais de 4% das mulheres entre 18 e 30 anos, e cerca de 1 em cada 10 mulheres ao longo da vida. Esses distúrbios têm impacto amplo: fisiológico, emocional e nas relações sociais. Como tal, causam crescente preocupação no âmbito da saúde materno-fetal. Este relatório é decorrente do curso de mestrado em Enfermagem de Saúde Materna e Obstétrica e tem como objetivo analisar os distúrbios alimentares na gravidez de forma a serem implementadas intervenções de enfermagem de qualidade. Assim foi realizada uma Scoping Review de acordo com as orientações do Joanna Briggs Institute, partindo da questão: “Quais os distúrbios alimentares em mulheres grávidas?” Efetuada pesquisa nas bases de dados eletrónicas EBSCOhost Web® (CINAHL Complete®, MEDLINE Complete®) e PubMed© bem como teses de repositórios científicos. Analisados os artigos obtidos da Scoping Review dos quais se conclui que a Anorexia Nervosa, Bulimia Nervosa e Transtorno da Compulsão Alimentar são os distúrbios alimentares mais prevalentes na gravidez e representam uma preocupação crescente devido aos impactos consistentes na saúde materna e fetal. Como estratégias sugere-se a intervenção precoce e cuidados personalizados às grávidas com distúrbios alimentares, com uma abordagem multidisciplinar que envolva os cuidados de enfermagem em saúde materna e obstétrica, o apoio psicológico e a orientação nutricional.Eating disorders are very common among young women of childbearing age, affecting more than 4% of women between 18 and 30 years old and about 1 in 10 women over their lifetime. These disorders have a broad impact: physiological, emotional and on social relationships. As such, they are a growing concern in the field of maternal-fetal health. This report results from the Master's program in Maternal Health and Obstetric Nursing and aims to analyze eating disorders in pregnancy in order to implement quality nursing interventions. A Scoping Review was therefore conducted according to the Joanna Briggs Institute guidelines, based on the question: “What are the eating disorders in pregnant women?” The search was conducted in the electronic databases EBSCOhost Web® (CINAHL Complete®, MEDLINE Complete®) and PubMed©, as well as scientific repository theses. The articles obtained through the Scoping Review show that Anorexia Nervosa, Bulimia Nervosa, and Binge Eating Disorder are the most prevalent eating disorders in pregnancy and represent a growing concern due to their consistent impacts on maternal and fetal health. As strategies, early intervention and personalized care for pregnant women with eating disorders are suggested, using a multidisciplinary approach involving maternal and obstetric health nursing, psychological support, and nutritional guidance