RCIPL
Institutional Repository of the Lisbon Polytechnic
Recent Submissions
A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
Publication . Albuquerque, Fábio; Gomes dos Santos, Paula
Russia invaded Ukraine in March 2022, reinitiating a military conflict. Since Europe relied on Russian energy imports, entities in the energy sector may be affected. Based on content analysis, this exploratory paper assesses the disclosures by listed European entities in the energy sector in 2022 regarding Russia´s invasion of Ukraine, since the impacts of this event should at least be reported under International Accounting Standard (IAS) 10. The impression management (IM) strategies behind the entities´ disclosures are explored by using financial or integrated reporting as a source of information for the period ending in 2021. The findings mostly indicate a lower disclosure level among the entities that reported this event. Further, figures are often missing, and the entities´exposure to this non-adjustable event and its likely future impacts are usually unclear and vague within the notes on the subsequent events. Finally, messages´tone and readability might be aligned with concealment strategies. To the best of the authors´knowledge, this is the first research that uses this theme and IAS 10 notes as the object and source of analysis, respectively. The paper contributes to the literature by providing insights into the different patterns revealed by the entities concerning a current topic that has relevant social and economic impacts globally, as well as the characteristics of the entities´IAS 10 disclosures.
Strengths and weaknesses of emergency remote teaching in higher education from the students’ perspective: the Portuguese case
Publication . Albuquerque, Fábio; Gomes dos Santos, Paula; Martinho, Carla
Motivated by the COVID-19 pandemic, most students of higher education institutions (HEIs) in Portugal experienced online learning from March 2020 to July 2020. Based on the answers obtained from students to a set of two open questions included in a questionnaire, this article aims to identify the positive (strengths) and negative (weaknesses) aspects of online learning during this period, which is also known as emergency remote teaching (ERT). A total of 2,107 valid answers were gathered. Issues related to comfort and time management were the topics most frequently mentioned by students as strengths, particularly for those who are simultaneously workers. In contrast, the assessments, interaction, and self-confidence comprised the set of the most frequently mentioned by students as weaknesses. In this latter context, the most evident differences were found by age, type of course, and students’ status. The breakdown by gender did not show any relevant difference, regardless of the item under analysis. These findings may be useful for decision-makers to plan their actions, particularly regarding the new challenges for the future of higher education programs. Those actions may include the options regarding the most proper learning model among face-to-face, online, or blended learning by case, as well as the measures to improve the overall quality of the online learning to increase the students’ satisfaction.
Predicting attachment in Portuguese infants born very or extremely preterm: Understanding the roles of infant regulatory behavior, maternal sensitivity, and risk factors
Publication . Antunes, Sandra; Maria João Alves; Inês Martelo; Marjorie Beeghly; Luísa Barros; Fuertes, Marina
A growing body of research shows that early attachment relationships are foundational for children's later developmental and psychosocial outcomes. However, findings are mixed regarding whether preterm birth predicts later attachment, but insecurity is generally more prevalent among infants at higher medical and/or social/familial risk. This longitudinal study aimed to identify specific relational, familial/demographic, and perinatal predictors of attachment in a sample of 63 Portuguese infants born very or extremely preterm (VEPT, <32 gestational weeks) and their mothers from diverse socioeconomic backgrounds. One‐third of the mothers had social/family risk factors (e.g., single parent, immigrant, unemployed, low education, and/or low income). At 3 months (corrected age), dyads were observed during social interaction in the Face‐to‐Face Still‐Face paradigm (FFSF) and during free play. At 12 months, mother‐infant dyads were observed in Ainsworth's Strange Situation. Over half (58.7%) of the infants were classified as insecurely attached. Social‐Positive Oriented regulatory behavior pattern, higher maternal sensitivity, higher infant cooperation during free play, number of siblings and an absence of social/family risk factors were associated with attachment security. Perinatal variables were unrelated to attachment. Findings indicate that both relational and social contextual factors contribute to attachment in this biologically vulnerable sample.
Does the average payment period play a relevant role in explaining the portuguese municipalities’ financial distress?
Publication . Gomes dos Santos, Paula; Albuquerque, Fábio
The average payment period (APP) is an important measure to monitor public sector liquidity and commercial debt sustainability. In the European Union, the relevance of APP as an indicator to mitigate those concerns was settled by the issuance of a Directive on this topic. Then, considering the likely relationship between the APP and financial distress (FD), this paper aims to assess if the current and historical APP plays a relevant role in explaining the data for 308 Portuguese municipalities’ FD. Regression analysis, including panel data and simple linear regression models, is used for the period between 2011 and 2019 (the last year available for APP). The findings show that the number of municipalities that exceed the debt limit has been reducing. Some of them comply with the 30 days threshold being, nonetheless, in a financial distress situation and subject to recovery mechanisms. By APP levels, the findings identify that the APP significantly predicts FD for those entities that do not comply with the threshold. By size, the FD seems to be better explained by historical APP within the smaller entities. Finally, the robustness test and further analyses performed indicate the likely relevance of macroeconomic factors for predicting FD using APP as an explanatory variable. This paper contributes to previous studies on the municipalities’ financial condition, namely by considering the APP in the analysis of the financial situation of the municipalities. As a novelty, this study considers a new proxy for municipal FD and panel data analysis.
O port de bras sob uma perspectiva holística na técnica de dança clássica e no repertório clássico para o desenvolvimento da qualidade técnica e artística dos alunos do 5º/9º ano da Escola Artística de Dança do Conservatório Nacional
Publication . Dias, Teresa Beirão da Veiga da Silva; Rijmer, Sylvia
Quando se fala em port de bras na Técnica de Dança Clássica (TDC), fala-se de um movimento que é executado pelo corpo como um todo, e não apenas por partes deste. Com o estudo do port de bras, o(a) estudante pode compreender que a TDC é um sistema de treino em
Dança que permite, através da experiência, aprimorar a consciência sensorial individual e desenvolver o conhecimento do(a)s intérpretes relativamente à relação que existe entre o sentimento e o movimento corporal. Este relatório apresenta a intervenção pedagógica que foi realizada pela estagiária no estágio profissional de ensino em Dança, na Escola Artística de Dança do Conservatório Nacional (EADCN), durante o ano letivo de 2023/2024. Este estágio foi implementado a alunos do 5º ano do curso básico de Dança da EADCN,correspondente ao 9º ano de escolaridade. Para a presente investigação foi definido o seguinte objetivo geral: Promover o desenvolvimento da qualidade técnica, da expressividade artística, da identidade artística e do autoconhecimento pessoal e físico-motor dos estudantes do 5º ano de ensino artístico especializado da EADCN, utilizando como estímulo e meio pedagógico o trabalho do port de bras e a aprendizagem da variação da entrada de Nikiya do bailado La Bayadère. Como metodologia de intervenção, foi adotada a abordagem de Investigação-Ação, e, tendo em conta os objetivos de investigação que inicialmente foram definidos, optou-se pela utilização dos seguintes instrumentos de recolha de dados: diário de bordo pessoal e dos estudantes, registo audiovisual, entrevistas e grelhas de observação. Conclui-se que a intervenção pedagógica foi eficaz e respondeu aos objetivos da investigação, uma vez que permitiu criar espaço de aprendizagem e desenvolver as estudantes nas componentes técnica, artística e pessoal, e culminou numa formação integral, isto é, onde foi valorizada de forma equitativa o desenvolvimento técnico, o autoconhecimento corporal, a expressividade emocional e a individualidade criativa.