Artigos Publicados – 2019

007 – The Conservadorism as a Cultural Value that Underlies the Financial Reporting: Empirical Evidence From Listed Companies in European Regulated Markets

Fabio Albuquerque, Nuno Rodrigues, Joaquin Texeira-Quirós & Maria do Rosário Fernandes Justino
Contaduría y administración
Abstract

This paper intends to assess the existence of confirmatory variables of conservatism based on the disclosures made in the financial report. Data were collected from the annual accounts for 2013 and 2014 disclosed by 137 listed entities (non-financial groups) in the European Union (EU) stock indexes: Portuguese Stock Index (PSI)-20, Iberian Index (IBEX)-35, Financial Times Stock Exchange (FTSE)- 100, German Stock Index (DAX)-30 e Stockholm Stock Exchange (OMX)-S30. The content analysis was used as a methodology. After applying multiple linear regression models, the findings indicate that the assessment of the conservatism based on relevance is consistent with the associations suggested in the literature. One of the main contributions of this research is the consideration of the impact of culture on financial reporting, namely through the proposal of a new proxy for the measurement of conservatism based on the financial report.


006 – The Relevance of Tourism in Financial Sustainability of Hotels

Pedro Ribeiro Mucharreira, Marina Godinho Antunes, Nuno Abranja, Maria Rosário Texeira Justino & Joaquín Texeira Quirós
European Research on Management and Business Economics
Abstract

The macroeconomic context is an extremely important factor for the growth and development of companies, and for the hotel sector, being expected that the performance of hotel companies should be strongly dependent on the conditions and the macroeconomic environment where they are inserted.

Using a panel data methodology, this research analyzed the growth of hotel companies, the size of hotel companies, total number of guests in the sector, total revenues, and total income of the sector, with the corporate indebtedness variable, given by total liabilities/total assets ratio. It is concluded that 91.5% of the average variation in the corporate indebtedness is determined by the remaining variables of the study, with the remaining 8.5% variation explained by other factors not specified. It is also concluded that there is no statistically significant difference between the values of the corporate size variable throughout the study, existing a negative relation between this variable and the variables corporate size, number of guests, and tourism revenue, and a positive relation with the variables corporate growth rate and total income of the hospitality industry.

This research provides a great contribution and enrichment of existing literature because with a detailed knowledge concerning these topics, managers’ can base their decision making on these cause and effect relationships, looking for the best decisions that will provide the highest profitability.


005 – How to Achieve Better Performance in Teaching Computer Programming: Cases of Iterative and Recursive Programming

Paulo Enes da Silveira e Rui G. Neves
AIP Conference Proceedings 2116, 410003
Abstract

Knowledge about mathematical physics models and scientific computation methods is of fundamental importance for contemporary modelling processes in science, technology, engineering and mathematics (STEM). Physics teaching in STEM education should thus envision the integration of learning sequences with computational physics that ensure epistemological and cognitive balance between experimentation, computation and theory, and foster the development of meaningful knowledge in physics, mathematics and scientific computation, in ways appropriate to the different STEM contexts. We discuss a teaching approach where such learning sequences involve interactive engagement activities with computational modelling designed to (1) explore various kinds of modelling, from exploratory to expressive modelling, (2) introduce scientific computation progressively without requiring prior development of a working knowledge of programming, (3) generate and resolve cognitive conflicts in the understanding of physics concepts and mathematical methods, and (4) develop performative competency in the different and complementary representations of the mathematical models of physics. To illustrate we describe a learning sequence about rotational dynamics created for introductory physics students of STEM university courses.


004 – Teaching Physics in Science, Technology, Engineering and Mathematics Education Contexts with Interactive Computational Modelling

Rui G. Neves
AIP Conference Proceedings 2116, 410002
Abstract

Knowledge about mathematical physics models and scientific computation methods is of fundamental importance for contemporary modelling processes in science, technology, engineering and mathematics (STEM). Physics teaching in STEM education should thus envision the integration of learning sequences with computational physics that ensure epistemological and cognitive balance between experimentation, computation and theory, and foster the development of meaningful knowledge in physics, mathematics and scientific computation, in ways appropriate to the different STEM contexts. We discuss a teaching approach where such learning sequences involve interactive engagement activities with computational modelling designed to (1) explore various kinds of modelling, from exploratory to expressive modelling, (2) introduce scientific computation progressively without requiring prior development of a working knowledge of programming, (3) generate and resolve cognitive conflicts in the understanding of physics concepts and mathematical methods, and (4) develop performative competency in the different and complementary representations of the mathematical models of physics. To illustrate we describe a learning sequence about rotational dynamics created for introductory physics students of STEM university courses.


003 – Preface of the Symposium on Computers, Modelling and Interactive Environments in Science, Technology, Engineering and Mathematics Education

Rui G. Neves
AIP Conference Proceedings 2116, 410001

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