In the aftermath of the Bologna process: exploring the master students’ perceptions on accounting in two portuguese higher education institutions

This paper explores how accounting is perceived [supported on Geiger and Ogilby (2000) paper] and which factors may influence these perceptions by students of seven master’s programmes taught in two different Portuguese higher education institutions. These aims are important in the context of the impact of the Bologna process in the Portuguese Higher Education System. The study also explores whether those perceptions are associated with the students’ performance in the accounting course. This is the first study (as far as the authors know) on students’ perceptions on accounting in Portugal, but also one of the few in a context of master’s programmes (advanced graduation) in the accounting education literature. A survey was conducted at two different moments in time to explore how master’s students’ perceptions evolve through the semester. The results of this study show a change in perceptions over the semester. At first, accounting course was perceived as very important in the master programme, as helping the professional career and rewarding, and therefore students were very motivated. At the end, all the perceptions values decreased in general. However, student’s perception on lecturer’s role in making them understand the subject and its utility increased significantly as well they enjoyed learning accounting. The results also show controversial evidence of student’s characteristics as influencing students’ perceptions on accounting. The students’ perceptions have a marginal effect on the final grade, in which male and female students perform significantly different.Foundation for Science and Technology (FCT) - Portuga

Terceiro Setor: Uma Revisão de Literatura

With the changes that have taken place in the world scenario, social differences have intensified and, in some countries, there are issues that need special attention. In this context, organized civil society and business initiatives with social objectives emerge, which are embodied in the so-called Third Sector. This study seeks to understand the state of the art of the construct "Third Sector" in the last five years, from 2013 to 2017, through a literature review of scientific publications, on the Web of Science Platform, which includes more than 21,000 academic journals, from worldwide, peer-reviewed. For this investigation, the bibliographic survey on the central theme was used as a research strategy, analyzing the contents available in the Current Contents Connect database. In this criteria, 64 works were found, being selected the thirty most cited works, which deal with the Third Sector construct, among them 78% published in England, 95% of which were published around economics, business, and public administration areas, thus showing an emerging research potential. It is necessary to expand the research carried out on organizations that work in the Third Sector, in order to cover other realities in addition to those presented in this paper.Con los cambios que se han producido en el escenario mundial, las diferencias sociales se han intensificado y, en algunos países, hay cuestiones que requieren uma atención especial. En este contexto, surgen las iniciativas de la sociedad civil organizada y del empresariado con objetivos sociales, que se materializa en el llamado Tercer Sector. Este estudio busca conocer el estado del arte del constructo "Tercer Sector" en los últimos cinco años, de 2013 a 2017, a través de la revisión bibliográfica de las publicaciones científicas en la plataforma Web of Science, que incluye más de 21.000 revistas académicas, revisadas por pares, de todo el mundo. Para esta investigación se utilizo el relevamiento bibliográfico sobre el tema central como estrategia de investigación, analizando el contenido disponible en la base de datos Current Contents Connect. En esta base se encontraron 64 trabajos, siendo seleccionados los treinta más citados, que tratan del constructo Tercer Sector, entre ellos el 78% publicados en Inglaterra, siendo que el 95% de estos fueron publicados en el área de economía y negocios y administración pública, evidenciando así un potencial emergente de investigación. Es necesario ampliar la investigación realizada sobre las organizaciones que operan en el Tercer Sector para abarcar otras realidades más allá de las presentadas en este trabajo.Com as mudanças que ocorreram no cenário mundial, as diferenças sociais se intensificaram e, em alguns países, há questões que necessitam de atenção especial. Nesse contexto emergem as iniciativas da sociedade civil organizada e do empresariado com objetivos sociais, que se consubstancia no denominado Terceiro Setor. O presente estudo busca compreender o estado da arte do constructo “Terceiro Setor” nos últimos cinco anos, de 2013 a 2017, por meio de revisão de literatura de publicações cientificas, na Plataforma Web of Science, que inclui mais de 21.000 periódicos acadêmicos, de todo o mundo, revisados por pares. Para essa investigação utilizou-se o levantamento bibliográfico acerca da temática central, como estratégia de pesquisa, analisando os conteúdos disponibilizados na base de dados Current Contents Connect. Nesta base foram encontrados 64 trabalhos, sendo selecionados os trinta trabalhos mais citados, que versam sobre o constructo Terceiro Setor, dentre eles 78% publicados na Inglaterra, sendo que 95% desses foram publicados na área de economia e negócios e administração pública, evidenciando assim um potencial emergente de pesquisa. Se faz necessário ampliar as pesquisas realizadas sobre organizações que atuam no Terceiro Setor, de forma a abranger outras realidades além das apresentadas neste trabalho

Proposta de relato e medida do Goodwill gerado internamente pelo capital humano organizacional

Tese doutoramento em economia e gestãoEste trabalho de investigação visa contribuir para ultrapassar uma das críticas apontadas à contabilidade financeira que é a ausência de informação relativa à qualidade e valor do capital Humano existente nas organizações. Dado que o Capital Humano é considerado fulcral na sociedade de informarão, por ser um factor crítico de sucesso das organizações, a ausência de tratamento contabilístico deste capital tem contribuído para o desfasamento do valor da organização fornecido pela contabilidade e aquele que é atribuído pelo mercado. Neste sentido, propomos um modelo de avaliação do capital humano da organização que parte da análise da relação entre a organização e os detentores de capital humano. A partir dos resultados do estudo de Huelva (1995), do modelo de custo de reposição da fundearão de Flaminato, da evidência empírica que sustenta a tese de ser de primordial importância a forma como o capital humano é gerido quando comparado com o montante monetário despendido pela organização com o capital humano, desenvolvemos umas demonstração que serve de base à aplicação do modelo de avaliação de empresas de Copulando te Al. (1994), Com o intuito de estimarmos o gorila gerado pelo capital humano organizacional. Dada a natureza intangível do recurso e as varáveis introduzidas no cãozinho do seu valor, apresentamos simultaneamente uma forma de relato que sustenta não sãs o valor estimado para o gorila mas também potenciais explicações para os valores encontrados. Também neste trabalho quisemos ir mais longe na compreensão do investimento em formação e desenvolvimento do capital humano, no sentido de averiguar em que medida o conceito de activo definido na teoria contabilística poderão ser aplicado neste investimento e não refugiarmo-nos apenas na normalização contabilística existente de que se trata de um custo de exercício para a organização. Os resultados do nosso trabalho de campo associados à evidência empírica encontrada pelos autores de gestão de recursos humanos fundamentam o relato de gorila gerado pelo capital humano. No mesmo sentido, o nosso trabalho de campo permitiu-nos identificar situações onde o investimento em formação e desenvolvimento pode ser visto como gerando um activo para a organização e outras onde tal concepção não é possível.This research work aims to overcome some criticism made by several authors to financial accounting due the absolute absence of information concerning human capital quality and value inside organizations in the financial statements, although human capital is seen as a critical factor of form's succes in the knowledge or information era and also responsible for the increasing gap between firm's market and accounting value. In order to do our contribution we purpose an evaluation model of form's human capital that is developed considering the relationship between firms and human capital holders. The Huselid (1995) work, the Flamholtz's model od positional replacement cost and empirical evidence that sustains human capital management is more important than financial investments on human capital, we developed a statement which is the base for the Copeland et al. (1994) firm's valuation model application, in order for us to estimate the goodwill generated internally by organizational human capital. We also suggest a way of reporting the goodwill due intangible nature of this resource and variables that are considered in the caculation process. The information we present can explain the goodwill figure founded at same time it is presented reasons for value founded. We also try to understand deeper the human capital investment on training and development. We try to distinguish investments where we can apply the asset concept and other investment where that concept cannot be applied due accounting theory, and not because the accounting normalization says it so. The results from our empirical work and empirical evidence from literature supports our model of reporting firm's human capital. In the same way, our empirical work helped us to identify investments on training and developing of human capital where financia

In the aftermath of the Bologna process: exploring the master students� perceptions on accounting in two Portuguese higher education institutions

This paper explores how accounting is perceived [supported on Geiger and Ogilby (2000) paper] and which factors may influence these perceptions by students of seven master�s programmes taught in two different Portuguese higher education institutions. These aims are important in the context of the impact of th e Bologna process in the Portuguese Higher Education System. The study also explores whether those perceptions are associated with the students� performance in the accounting course. This is the first study (as far as the authors know) on students� perceptions on accounting in Portugal, but also one of the few in a context of master�s programmes (advanced graduation) in the accounting education literature. A survey was conducted at two different moments in time to explore how master�s students� perceptions evolve through the semester. The results of this study show a change in perceptions over the semester. At first, accounting course was perceived as very important in the master programme, as helping the professional career and rewarding, and therefore students were very motivated. At the end, all the perceptions values decreased in general. However, student�s perception on lecturer�s role in making them understand the subject and its utility increased significantly as well they enjoyed learning accounting. The results also show contro versial evidence of student�s characteristics as influencing students� perceptions on accounting. The students� perceptions have a marginal effect on the final grade, in which male and female students perform significantly different

Neurological manifestations of COVID-19 in adults and children

Different neurological manifestations of coronavirus disease 2019 (COVID-19) in adults and children and their impact have not been well characterized. We aimed to determine the prevalence of neurological manifestations and in-hospital complications among hospitalized COVID-19 patients and ascertain differences between adults and children. We conducted a prospective multicentre observational study using the International Severe Acute Respiratory and emerging Infection Consortium (ISARIC) cohort across 1507 sites worldwide from 30 January 2020 to 25 May 2021. Analyses of neurological manifestations and neurological complications considered unadjusted prevalence estimates for predefined patient subgroups, and adjusted estimates as a function of patient age and time of hospitalization using generalized linear models. Overall, 161 239 patients (158 267 adults; 2972 children) hospitalized with COVID-19 and assessed for neurological manifestations and complications were included. In adults and children, the most frequent neurological manifestations at admission were fatigue (adults: 37.4%; children: 20.4%), altered consciousness (20.9%; 6.8%), myalgia (16.9%; 7.6%), dysgeusia (7.4%; 1.9%), anosmia (6.0%; 2.2%) and seizure (1.1%; 5.2%). In adults, the most frequent in-hospital neurological complications were stroke (1.5%), seizure (1%) and CNS infection (0.2%). Each occurred more frequently in intensive care unit (ICU) than in non-ICU patients. In children, seizure was the only neurological complication to occur more frequently in ICU versus non-ICU (7.1% versus 2.3%, P < 0.001). Stroke prevalence increased with increasing age, while CNS infection and seizure steadily decreased with age. There was a dramatic decrease in stroke over time during the pandemic. Hypertension, chronic neurological disease and the use of extracorporeal membrane oxygenation were associated with increased risk of stroke. Altered consciousness was associated with CNS infection, seizure and stroke. All in-hospital neurological complications were associated with increased odds of death. The likelihood of death rose with increasing age, especially after 25 years of age. In conclusion, adults and children have different neurological manifestations and in-hospital complications associated with COVID-19. Stroke risk increased with increasing age, while CNS infection and seizure risk decreased with age.</p

Thrombotic and hemorrhagic complications of COVID-19 in adults hospitalized in high-income countries compared with those in adults hospitalized in low- and middle-income countries in an international registry

Background: COVID-19 has been associated with a broad range of thromboembolic, ischemic, and hemorrhagic complications (coagulopathy complications). Most studies have focused on patients with severe disease from high-income countries (HICs). Objectives: The main aims were to compare the frequency of coagulopathy complications in developing countries (low- and middle-income countries [LMICs]) with those in HICs, delineate the frequency across a range of treatment levels, and determine associations with in-hospital mortality. Methods: Adult patients enrolled in an observational, multinational registry, the International Severe Acute Respiratory and Emerging Infections COVID-19 study, between January 1, 2020, and September 15, 2021, met inclusion criteria, including admission to a hospital for laboratory-confirmed, acute COVID-19 and data on complications and survival. The advanced-treatment cohort received care, such as admission to the intensive care unit, mechanical ventilation, or inotropes or vasopressors; the basic-treatment cohort did not receive any of these interventions. Results: The study population included 495,682 patients from 52 countries, with 63% from LMICs and 85% in the basic treatment cohort. The frequency of coagulopathy complications was higher in HICs (0.76%-3.4%) than in LMICs (0.09%-1.22%). Complications were more frequent in the advanced-treatment cohort than in the basic-treatment cohort. Coagulopathy complications were associated with increased in-hospital mortality (odds ratio, 1.58; 95% CI, 1.52-1.64). The increased mortality associated with these complications was higher in LMICs (58.5%) than in HICs (35.4%). After controlling for coagulopathy complications, treatment intensity, and multiple other factors, the mortality was higher among patients in LMICs than among patients in HICs (odds ratio, 1.45; 95% CI, 1.39-1.51). Conclusion: In a large, international registry of patients hospitalized for COVID-19, coagulopathy complications were more frequent in HICs than in LMICs (developing countries). Increased mortality associated with coagulopathy complications was of a greater magnitude among patients in LMICs. Additional research is needed regarding timely diagnosis of and intervention for coagulation derangements associated with COVID-19, particularly for limited-resource settings.</p

Characterisation of microbial attack on archaeological bone

As part of an EU funded project to investigate the factors influencing bone preservation in the archaeological record, more than 250 bones from 41 archaeological sites in five countries spanning four climatic regions were studied for diagenetic alteration. Sites were selected to cover a range of environmental conditions and archaeological contexts. Microscopic and physical (mercury intrusion porosimetry) analyses of these bones revealed that the majority (68%) had suffered microbial attack. Furthermore, significant differences were found between animal and human bone in both the state of preservation and the type of microbial attack present. These differences in preservation might result from differences in early taphonomy of the bones. © 2003 Elsevier Science Ltd. All rights reserved

Respiratory support in patients with severe COVID-19 in the International Severe Acute Respiratory and Emerging Infection (ISARIC) COVID-19 study: a prospective, multinational, observational study

Background: Up to 30% of hospitalised patients with COVID-19 require advanced respiratory support, including high-flow nasal cannulas (HFNC), non-invasive mechanical ventilation (NIV), or invasive mechanical ventilation (IMV). We aimed to describe the clinical characteristics, outcomes and risk factors for failing non-invasive respiratory support in patients treated with severe COVID-19 during the first two years of the pandemic in high-income countries (HICs) and low middle-income countries (LMICs). Methods: This is a multinational, multicentre, prospective cohort study embedded in the ISARIC-WHO COVID-19 Clinical Characterisation Protocol. Patients with laboratory-confirmed SARS-CoV-2 infection who required hospital admission were recruited prospectively. Patients treated with HFNC, NIV, or IMV within the first 24 h of hospital admission were included in this study. Descriptive statistics, random forest, and logistic regression analyses were used to describe clinical characteristics and compare clinical outcomes among patients treated with the different types of advanced respiratory support. Results: A total of 66,565 patients were included in this study. Overall, 82.6% of patients were treated in HIC, and 40.6% were admitted to the hospital during the first pandemic wave. During the first 24 h after hospital admission, patients in HICs were more frequently treated with HFNC (48.0%), followed by NIV (38.6%) and IMV (13.4%). In contrast, patients admitted in lower- and middle-income countries (LMICs) were less frequently treated with HFNC (16.1%) and the majority received IMV (59.1%). The failure rate of non-invasive respiratory support (i.e. HFNC or NIV) was 15.5%, of which 71.2% were from HIC and 28.8% from LMIC. The variables most strongly associated with non-invasive ventilation failure, defined as progression to IMV, were high leukocyte counts at hospital admission (OR [95%CI]; 5.86 [4.83-7.10]), treatment in an LMIC (OR [95%CI]; 2.04 [1.97-2.11]), and tachypnoea at hospital admission (OR [95%CI]; 1.16 [1.14-1.18]). Patients who failed HFNC/NIV had a higher 28-day fatality ratio (OR [95%CI]; 1.27 [1.25-1.30]). Conclusions: In the present international cohort, the most frequently used advanced respiratory support was the HFNC. However, IMV was used more often in LMIC. Higher leucocyte count, tachypnoea, and treatment in LMIC were risk factors for HFNC/NIV failure. HFNC/NIV failure was related to worse clinical outcomes, such as 28-day mortality. Trial registration This is a prospective observational study; therefore, no health care interventions were applied to participants, and trial registration is not applicable