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Em 2008, o Governo português aprovou o Programa “Pagar a Tempo e Horas”, com o objetivo de reduzir os prazos de médios de pagamento (PMP) praticados por entidades públicas. Assim, a investigação realizada pretendeu concluir sobre se a fórmula de cálculo do indicador do PMP permite obter informação fiável quanto às práticas de pagamento dos municípios portugueses. Foi analisada a informação referente aos PMP, às dívidas a pagar consideradas no indicador e ao valor da conta 268 “Credores diversos”, de 2008 a 2017. Como principal conclusão, salienta-se o facto o indicador do PMP não permitir obter informação fiável quanto às práticas de pagamento dos municípios portugueses, dado que aqueles parecem manipular as regras da Contabilidade Pública, obtendo PMP mais reduzidos. Assim, a informação divulgada quanto aos PMP não permite concluir que os mesmos se têm vindo, efetivamente, a reduzir de forma significativa e estrutural.

Objective - The COVID-19 pandemic led to an abrupt transition to online classes in higher education, with no consideration for the specific students' conditions in Portugal and other countries. Therefore, this study aims to assess the students' perspectives on online learning classes during the lockdown in 2020. Methodology/Technique - The analysis is based on 2,107 valid answers from students of seven Portuguese higher education institutions that took synchronous online classes. Principal component analysis and binary logistic regression were the main quantitative methods used. Findings – This study identified five factors that, in all cases, significantly explain the students' perspective on the transition to online classes. These factors include not only pedagogical matters (teachers' overall quality) but also elements related to personal or motivational students' characteristics (performance and autonomy; constraints and obstacles to socialization; self-confidence while attending online classes) and technological issues (Internet access conditions). Notwithstanding, self-confidence is not a relevant factor for students with technical limitations concerning infrastructural matters. Novelty - Besides the contributions of this study, it is important to emphasize its relevance by combining the critical success factors in distance learning with different demographic variables, which are usually less explored by this literature. Notwithstanding, less robust and inconsistent results were found for those variables. Type of Paper: Empirical JEL Classification: I18, I23, I28. Keywords: COVID-19; emergency remote teaching; higher education; technical infrastructures; students' perspective. Reference to this paper should be made as follows: Albuquerque, F; Santos, P.G.D; Martinho, C. (2022). Overall Satisfaction with the Emergency Remote Teaching during the COVID-19 Pandemic from the Perspective of Higher Education Students in Portugal, J. Mgt. Mkt. Review, 7(3), 116 – 128. https://doi.org/10.35609/jmmr.2022.7.3(4)

Nas últimas décadas a problemática da inclusão de pessoas com necessidades educativas especiais e do respeito pelos Direitos Humanos tem vindo a ser amplamente discutida nos mais diversos âmbitos da sociedade, todavia este debate assume uma relevância ainda mais específica no âmbito educativo. A escola deve assumir a educação inclusiva como um dos seus princípios fundamentais, contribuindo para a formação dos princípios morais e sociais dos indivíduos, garantindo a igualdade, a não discriminação e um ensino com qualidade para todos os indivíduos. Este é também um dos Objetivos para o Desenvolvimentos Sustentável da UNESCO. No contexto da Pandemia SARS-CoV-2, as instituições de ensino superior viram as suas metodologias de ensino substancialmente alteradas e as necessidades de apoio aos alunos foram também elas alvo de atenção e de novas orientações da parte das instituições. Daí que analisaremos os dados do inquérito realizado sobre a satisfação de docentes / discentes durante o período da Pandemia, assim como os dados sobre as Instituições de Ensino Superior portuguesas com serviço especifico de apoio a estudantes com necessidades educativas especiais.

The COVID-19 pandemic led, in Portugal as well in other countries, to an abrupt transition to online classes in higher education, with no consideration for the specific students’ conditions. Therefore, this study aims to assess the students' perspective on online learning classes carried out during the lockdown in 2020. The analysis is based on 2,107 valid answers from students of seven Portuguese higher education institutions that took synchronous online classes. Principal component analysis and binary logistic regression were the main quantitative methods used. This study identified five factors that, in all cases, significantly explain the students’ perspective on the transition to online classes. These factors include not only pedagogical matters (teachers’ overall quality) but also elements related to personal or motivational students’ characteristics (performance and autonomy; constraints and obstacles to socialization; self-confidence while attending online classes) and technological issues (Internet access conditions). Notwithstanding, self-confidence is not a relevant factor for students that had technical limitations in what concerns infrastructural matters. Therefore, besides confirming the factors behind the success of online classes, this research is relevant for highlighting the need to assure that students have the proper conditions regarding technical infrastructures to improve the overall quality of online classes. Keywords: COVID-19, emergency remote teaching, higher education, technical infrastructures, students’ perspective.

Our globalised world, with increasingly diversified and rapid trade, requires properly informed and equally rapid decisions, where financial literacy is a core life skill. The information, attitudes and financial knowledge associated with these decisions are essential to ensure the sustainability of economies. The day-to-day life of any citizen is surrounded by financial decisions that determine and condition not only the individual well-being, but also financial sustainability of families, institutions and, consequently, local, and global economies.The need for everyone to take responsibility places the financial literacy of a population as a key issue for good governance. Moreover, financial ignorance has costs. Thus, the promotion of an inclusive financial sector is one of the objectives of several governments and institutional bodies, so since 2015 it has been included in the 2030 UN agenda in 5 of the 17 sustainable development goals. The literacy in general corresponds to the ability of each individual to acquire knowledge, develop cognitive and social skills that allow him, with the information available in society to make the right decision.Financial education is useful for people of all ages and education level. However, higher education students are one of the groups in which any country tends to place many expectations, since they are the future decision makers, so this is the target audience of this research. The survey was released in April 10, and it will be open until May 10, 2022. This preliminary study, which is part of a wider research, aims to determine the level of financial literacy of higher education students in Portugal and to determine whether there are differences in gender, age, course area, and day/ post-work students. Keywords: financial literacy; financial knowledge; financial attitude; financial behaviour; higher education students.

This study aims to assess the outcomes of the Late Payments Directive (LPD), in the Portuguese subnational governments, which is essential for the sustainability of their commercial debt. It proposes that the control measure of the payment behavior is permeable to creative accounting practices. The investigation is based on a quantitative study of the 308 Portuguese subnational governments, from 2011 to 2017. The data were obtained from the official releases of the Directorate-General of Local Authorities (DGAL). The paper provides empirical insights about the actual outcomes of LPD. It suggests that the official data reported by Portuguese subnational governments is not reliable and does not enable the accurate evaluation of the LPD outcomes, not setting a common methodology for measuring the payment behavior of public authorities neither in Portugal, nor when compared with other Member States. Although all the data was obtained from DGAL, its lack of reliability is highlighted. Researchers are encouraged to study the control measures of the payment’s behavior adopted by other Member States.

Public governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the upcoming obligations in commercial transactions (under the Late Payment Directive framework) and to study if accounting information enables public local governance with greater transparency and accountability about their financial sustainability. The study will focus on the 308 Portuguese local governments from 2009 to 2017. The number of local governments with average payment periods (PMPs) within 30 days had an increasing tendency. However, their adjusted average payment periods greatly exceed the 30 days, which means limited financial sustainability. In 2017, only 29% of the local governments have an adjusted PMP within 30 days against the 63% if it is used the officials PMPs. Therefore, accounting information does not enable public governance with greater transparency and accountability about Portuguese local government financial sustainability.

Objective:When cognitive impairment precludes patients' report of symptoms, it becomes necessary to use other means. The purpose of our study was to evaluate the validity of the method currently in use on our service.Method:Two members of the team simultaneously assessed the patient and independently recorded whether the patient showed signs of discomfort, and a third questioned patients with cognitive failure who maintained some ability to respond if something was bothering them.Results:Some 200 assessments were made of 116 patients. The kappa coefficient of agreement was 0.615. The sensitivity was 17% and specificity 99%. The positive predictive value was 88%, and the negative predictive value was 73%.Significance of Results:Due to the low sensitivity of this method, it cannot be recommended as a screening tool.

Submitted by João Sebastião (jasebastiao@iscal.ipl.pt) on 2016-05-21T12:54:56Z No. of bitstreams: 1 Apoio aulas MATEMÁTICA séries (1).pdf: 389922 bytes, checksum: d964a1e842b39f98247b87b07ce2c361 (MD5) Made available in DSpace on 2016-05-21T12:54:56Z (GMT). No. of bitstreams: 1 Apoio aulas MATEMÁTICA séries (1).pdf: 389922 bytes, checksum: d964a1e842b39f98247b87b07ce2c361 (MD5) Previous issue date: 2015

A divulgação quase instantânea da informação proporcionada pelas tecnologias de informação e comunicação banalizou praticamente o conceito de distância. Seguiu-se inevitavelmente a adaptação dos meios de comunicação, pelo que a informação pode chegar a todos nós de formas variadas como a imprensa escrita, falada e on line. Os livros, os jornais, a internet e os outros meios de comunicação encontram-se repletos de dados, de tabelas e gráficos, os quais, independentemente do meio utilizado, trazem a informação até nós, numa linguagem estatística que propicia objetividade e simplificação da mesma, para quem a sabe interpretar. Essa informação pode ter origem em todas as áreas da ciência e é passível de ser utilizada em vários contextos: demografia, pesquisas eleitorais, estudos financeiros, índices de desemprego, controlo de qualidade, custo de vida, tendências de mercado em relação a produtos e marcas, evolução de audiências, indústria, recursos humanos, saúde, pesquisas de mercado e de opinião, etc. Isso justifica a necessidade de formação estatística para todos, no sentido de promover uma participação ativa, crítica e esclarecida por parte de qualquer cidadão em relação a resultados que lhe são apresentados (Fernandes, Sousa e Ribeiro, 2004). O reforço da estatística nos ensinos básico e secundário foi por isso inevitável, e para confirmá-lo basta compararem-se os programas das décadas de 80 e de 90 da disciplina de matemática em todos os anos de escolaridade. O Curriculum and Evaluation Standards for School Mathematics, publicadas em 1989 pelo NCTM veio introduzir normas relativas à estatística e às probabilidades para todos os níveis de ensino incentivando bastante a utilização de meios e métodos inovadores. A estatística é área da matemática que mais se tem desenvolvido nos últimos 30 anos. [introdução]

International audience

Submitted by João Sebastião (jasebastiao@iscal.ipl.pt) on 2016-04-19T16:00:43Z No. of bitstreams: 1 Apoio aulas MATEMÁTICA funções mais de uma variável real.pdf: 511660 bytes, checksum: 72301f5b7dac58d8f72093c09632ec54 (MD5) Made available in DSpace on 2016-04-19T16:00:43Z (GMT). No. of bitstreams: 1 Apoio aulas MATEMÁTICA funções mais de uma variável real.pdf: 511660 bytes, checksum: 72301f5b7dac58d8f72093c09632ec54 (MD5) Previous issue date: 2015

Tese para a obtenção do grau de Doutor em Ciências da Educação, especialidade Matemática Submitted by Filomena Borba (fmborba@iscal.ipl.pt) on 2020-08-24T11:41:06Z No. of bitstreams: 1 CM_FCT_UNL_repositorio.pdf: 45120908 bytes, checksum: ed6c8cb4d67039627d688df5d7ea0823 (MD5) Made available in DSpace on 2020-08-24T11:41:06Z (GMT). No. of bitstreams: 1 CM_FCT_UNL_repositorio.pdf: 45120908 bytes, checksum: ed6c8cb4d67039627d688df5d7ea0823 (MD5) Previous issue date: 2009 info:eu-repo/semantics/publishedVersion

Mestrado em Fisioterapia Submitted by Maria da Luz Antunes (mluz.antunes@estesl.ipl.pt) on 2021-01-15T17:49:16Z No. of bitstreams: 1 Estágio em fisioterapia na saúde da mulher_suas diferentes vertentes.pdf: 2572582 bytes, checksum: 3dd07d1e9a454cc031e3e0b3352e9419 (MD5) Made available in DSpace on 2021-01-15T17:49:16Z (GMT). No. of bitstreams: 1 Estágio em fisioterapia na saúde da mulher_suas diferentes vertentes.pdf: 2572582 bytes, checksum: 3dd07d1e9a454cc031e3e0b3352e9419 (MD5) Previous issue date: 2020 N/A

Mestrado em Contabilidade Submitted by Filomena Borba (fmborba@iscal.ipl.pt) on 2021-02-17T20:54:00Z No. of bitstreams: 1 Dissertacao_Ana Filipa Pereira_Versão Final.pdf: 752748 bytes, checksum: 5581cf313094f6886cac9518feff952d (MD5) Made available in DSpace on 2021-02-17T20:54:00Z (GMT). No. of bitstreams: 1 Dissertacao_Ana Filipa Pereira_Versão Final.pdf: 752748 bytes, checksum: 5581cf313094f6886cac9518feff952d (MD5) Previous issue date: 2019-10 info:eu-repo/semantics/publishedVersion

Mestrado em Auditoria Submitted by Filomena Borba (fmborba@iscal.ipl.pt) on 2021-02-22T12:47:43Z No. of bitstreams: 1 ACP_Tese_V. Final.pdf: 1127936 bytes, checksum: 51388fafb2f8c759aa6d567baf819826 (MD5) Made available in DSpace on 2021-02-22T12:47:43Z (GMT). No. of bitstreams: 1 ACP_Tese_V. Final.pdf: 1127936 bytes, checksum: 51388fafb2f8c759aa6d567baf819826 (MD5) Previous issue date: 2019-10 info:eu-repo/semantics/publishedVersion

Mestrado em Contabilidade e Gestão das Instituições Financeiras Submitted by Filomena Borba (fmborba@iscal.ipl.pt) on 2020-12-01T22:18:39Z No. of bitstreams: 1 DISSERTAÄ«O_VERS«O DEFINITIVA_Hauria.pdf: 1271656 bytes, checksum: 37439b846600c5638c11f3233cf732fa (MD5) Made available in DSpace on 2020-12-01T22:18:39Z (GMT). No. of bitstreams: 1 DISSERTAÄ«O_VERS«O DEFINITIVA_Hauria.pdf: 1271656 bytes, checksum: 37439b846600c5638c11f3233cf732fa (MD5) Previous issue date: 2019-09 info:eu-repo/semantics/publishedVersion