Percorrer por tipo de recurso "manuscript"
A mostrar 1 - 10 de 10
Resultados por página
Opções de ordenação
- A Comparative Analysis of the 2017 and 2024 Global Internal Auditing Standards and Their Implementation Challenges in Developing Countries: Toward Adapting to ChangePublication . Attaf, Wala FaridThe mandatory implementation of the Global Internal Audit Standards issued by the Institute of Internal Auditors (IIA) in 2024 marks a significant transformation in the regulation and practice of internal auditing worldwide, particularly in developing-country contexts. This study provides a comparative analysis of the 2017 International Professional Practices Framework (IPPF) standards and the 2024 Global Internal Audit Standards, with a focus on structural changes, conceptual evolution, and implementation challenges. Methodologically, the study employs a qualitative documentary analysis, combined with a descriptive and comparative approach. It analyzes official IIA standards and supporting documents, complemented by professional reports and recent peer-reviewed academic literature published between 2022 and 2025. The findings reveal that the 2024 Standards introduce a unified, principle-based framework that strengthens governance integration, quality management, stakeholder engagement, and the strategic role of internal audit, while embedding emerging priorities such as digital transformation, sustainability, and risk-based value creation. However, the analysis also indicates that the increased prescriptiveness and strategic expectations of the 2024 Standards pose significant implementation challenges in developing countries, where institutional maturity, regulatory support, technological readiness, and professional capacity often remain limited. The study contributes to the internal auditing literature by providing a critical synthesis of the evolution of global internal audit standards and by advancing an interpretive, context-sensitive perspective on their adoption in developing-country contexts. It provides insights for Chief Audit Executives, regulators, and policymakers on how to balance global standardization with contextual adaptation, capacity building, and phased implementation strategies.
- Computer Learning SystemsPublication . Teixeira, Cristiane; Teixeira, Marcelo; Farias-Júnior, Ivaldir; Lima, SidneyComputational learning systems are configured as digital platforms, specialized tools, or systematized methodologies aimed at facilitating, organizing, and optimizing educational processes in virtual environments. Learning Content Management Systems (LCMS) focus on the creation, structuring, storage, and reuse of learning objects, enabling educators to develop personalized, modular, and scalable instructional materials. In turn, Learning Management Systems (LMS) are designed to operationalize the administration of the teaching and learning process, encompassing functionalities such as enrollment management, content delivery, student performance tracking, and assessment implementation. In this context, the present study qualitative in nature and based on an empirical- descriptive approach proposes a comparative analysis between LCMS and LMS, considering technical and pedagogical features, operational limitations, and contributions to the consolidation of innovative practices in higher education, specifically within the undergraduate programs in Computing Education and Software Engineering at the University of Pernambuco – Garanhuns Campus.
- Diaspora networks and export performance of small-scale agroprocessing firms in NigeriaPublication . Isichei, Ejikeme Emmanuel; Mohammed, Awwal Mohammed; Isichei,This study examines how diaspora networks influence the export performance of small-scale agro-processing firms in the Federal Capital Territory, Abuja, Nigeria. Drawing on social network theory and diaspora entrepreneurship theory, the study conceptualises diaspora networks through three dimensions: remitting behaviour, diaspora knowledge transfer, and diaspora trade facilitation. Primary data were collected through a structured questionnaire administered to owners and managers of small-scale agro-processing firms, and the hypothesised relationships were analysed using partial least squares structural equation modelling. The results indicate that remitting behaviour, diaspora knowledge transfer, and diaspora trade facilitation each exhibit positive and statistically significant relationships with export performance. The findings highlight the multidimensional role of diaspora communities as providers of financial capital, market-relevant knowledge, and cross-border trade support that can strengthen the international competitiveness of small firms. The study contributes to the diaspora networks and small firm internationalisation literature by providing firm-level evidence from an emerging economy context and by clarifying actionable pathways through which diaspora engagement can be leveraged to improve export outcomes. Policy and managerial implications are discussed, particularly regarding programmes that support productive remittance channelling, structured knowledge exchange platforms, and diaspora-enabled trade linkages.
- Generative AI in Teacher Training: A Study of Pre-Service Teachers’ Engagement and PerspectivesPublication . Couto, Filipe; Martins, RosaThis study aimed to understand how future teachers are integrating generative artificial intelligence into their academic routines during initial teacher education. Using a mixed-methods approach, quantitative data were collected through a Likert-scale questionnaire administered to 94 students at a School of Education in Portugal, complemented by a qualitative analysis of open-ended responses. The findings reveal widespread use of tools such as ChatGPT for clarifying doubts, supporting study practices, and enhancing academic writing. At the same time, ethical and pedagogical concerns emerge, particularly around plagiarism, the reliability of information, and the impact on critical thinking. Students show a simultaneously receptive and critical attitude, acknowledging the value of generative AI as a support tool while calling for transparency, regulation, and proper training to ensure its ethical and responsible use. The study highlights the importance of integrating critical digital literacy and ethical reflection on AI into initial teacher education programs, preparing future educators for an increasingly technological educational landscape that must remain focused on human and pedagogical development.
- Generative Artificial Intelligence in Higher Education: Challenges, Opportunities and Pedagogical ImplicationsPublication . Vieira, Ana; Mesquita, AnabelaGenerative Artificial Intelligence (GAI) is transforming Higher Education (HE), impacting academic writing, teaching methodologies and institutional practices. This study presents a literature review on the use of GAI in HE between 2024 and 2025, analyzing its strengths, weaknesses, opportunities and challenges. GAI improves productivity, student engagement, and personalization, but raises concerns about academic integrity, envy, and over-reliance on this technology. The results highlight the need for clear institutional policies, ethical guidelines and continuous training for teachers, ensuring a responsible integration of GAI. Future research should address pedagogical strategies, ethical issues, and long-term impacts of GAI on learning.
- Indian Financial Markets Functioning and the Impact of Geopolitics in Present ScenarioPublication . Qadri, Syed MuzammilIn recent decades, India’s financial markets have undergone remarkable change, marked by growing foreign participation, rapid technological advancement, and increasing integration with the global economy. At the same time, shifting power equations, regional conflicts, and trade disputes have made the geopolitical environment more uncertain, creating new challenges for India’s financial sector. This study explores how such geopolitical developments influence key segments of the Indian financial system—equity, bond, foreign exchange, and banking markets—over the period January 2012 to April 2024, a timeframe that includes major events such as the Russia–Ukraine war and U.S.–China trade tensions. Adopting a quantitative approach, the analysis uses the Quantile Vector Autoregression (QVAR) framework to trace how shocks from global geopolitical risk spread across financial markets under low, medium, and high-risk conditions. The Geopolitical Risk Index (GPRI) proposed by Caldara and Iacoviello (2024) serves as the primary measure of geopolitical uncertainty, while relevant financial data are drawn from sources such as NSE, RBI, and Bloomberg. The findings indicate that the effect of geopolitical risk is uneven across markets and more pronounced during periods of heightened tension. The study also points to the underlying resilience of Indian markets, supported by sound regulation, economic diversification, and institutional strength, while stressing the importance of continued policy vigilance to manage risk and sustain financial stability.
- Integration of TPACK and SAMR Models: Theoretical-Methodological Articulations for the Use of Technologies in Mathematics TeachingPublication . Abar, C. A.; Almeida, M.This article analyzes the integration of the TPACK (Technological, Pedagogical, and Content Knowledge) and SAMR (Substitution, Augmentation, Modification, and Redefinition) models as a theoretical-methodological framework to guide and evaluate pedagogical practices mediated by digital technologies in Mathematics Education. The articulation between these models allows for an understanding not only of the knowledge necessary for teaching in technological environments but also of the different levels of complexity and innovation that the use of technologies can achieve in teaching proposals. By considering practical application examples, especially with the use of software like GeoGebra, it becomes evident how teachers can transition from initial levels of resource substitution to transformative and innovative pedagogical experiences. Furthermore, the fundamental role of teacher training in promoting intentional and reflective practices that critically leverage the potential of digital technologies is highlighted potential of Digital Information and Communication Technologies (DICT). It is concluded that the integration of the TPACK and SAMR models expands the possibilities for planning, implementing, and evaluating more meaningful pedagogical practices, contributing to the development of teaching competencies aligned with the contemporary demands of Mathematical Education, fostering more creative, collaborative, and technologically mediated learning.
- Prognosis of Stakeholder Management’s Leveraging Effects on Successful Implementation of Bank Crisis Management StrategiesPublication . Davis-Adesegha, JenniferUsing integrative review, this study provides a critical analysis of the leveraging effects of stakeholder management on the successful implementation of bank crisis management strategies. The study was motivated by the observation that, due to the panic experienced by the banking executives and managers in their efforts to navigate through a crisis, the integration of effective stakeholder management as part of a bank’s crisis management strategies is often overlooked. This creates a weakness that affects the effectiveness of bank crisis management. To respond to such problems, this study used an integrative review, as a qualitative research method which was structured according to four steps encompassing the formulation of the integrative review questions, literature search, data extraction, and data analysis. From the thematic analysis of twenty-six articles, findings insinuated that effective bank crisis management is intricately intertwined with change management strategies. The integration of crisis management with change management facilitates the introduction of resources, structural, process and system changes and modifications that enable the bank to recover from the crisis. These modifications and changes often provoke resistance from employees if effective stakeholder management is not implemented to establish a compromise and trade-off that supports the successful execution of crisis management strategies. In the absence of such initiatives, poor stakeholder management can increase the likelihood of employee resistance, ultimately undermining the successful implementation of the essential bank crisis management strategies. By examining the leveraging effects of stakeholder management on bank crisis management, this study addresses these complexities. However, future research should consider employing exploratory factor analysis to investigate the structure of a stakeholder management model that enhances the effectiveness of bank crisis management.
- The teaching methodology of Problem-Based Learning for the development of Literacy, Reasoning, and Statistical ThinkingPublication . Domingues, Mateus; Santos-Junior, GuataçaraThis theoretical essay aims to investigate how the Problem-Based Learning (PBL) teaching methodology can contribute to the development of Literacy, Reasoning, and Statistical Thinking, in order to promote a more in-depth education in statistical understanding and the contextualized application of its fundamentals, with an emphasis on students' reality. By examining the theory, the goal is to articulate this methodology with Literacy, Reasoning, and Statistical Thinking, highlighting the importance of social interaction, problem-solving, the development of solutions, and the practical application of statistical knowledge, thereby creating new perspectives for Statistical Education (SE). It can be concluded that the PBL teaching methodology has the potential to stimulate the development of these three processes, equipping students to make informed decisions and act based on solid analyses, fostering a deeper and more integrated understanding of statistics. In this way, the implementation of PBL in SE promotes critical data analysis, creativity, and reflection, establishing itself as a pedagogical approach that prepares students for the challenges of the contemporary world, where the understanding and critical interpretation of data are increasingly relevant.
- The Value-Added Requirements of the Internal Audit Function and Its Challenges in Islamic Banks: A Theoretical StudyPublication . Attaf, Wala Farid; Bensbahou, AzizThis study is a theoretical literature review that examines the value-added requirements of the internal audit function in Islamic banks and the challenges associated with performing this role. It systematically reviews and synthesizes previous academic studies, professional reports, and regulatory guidelines through a structured process of identifying, selecting, and analyzing relevant literature. The review explores the concept of value-added, the risk-based approach to internal auditing, and the prerequisites for enabling internal audit to add value. The study highlights the internal audit’s contributions to governance, internal control, risk management, and stakeholder value creation. To evaluate this contribution, the study references commonly identified indicators in the literature that specifically measure the extent of the internal audit’s added value, including auditor competencies, risk mitigation, cost efficiency, and stakeholder satisfaction. At the same time, the review gathers evidence on the key challenges hindering value creation. These include structural constraints, such as limited auditor independence and weak governance frameworks; a shortage of professionals with dual expertise in Shariah and auditing; technological constraints, such as outdated tools and a lack of IT training; and conceptual ambiguity around whether internal audit should operate primarily as a compliance mechanism or as a strategic partner. The study concludes with recommendations drawn from the literature, emphasizing the adoption of unified standards, the development of dual competencies, investment in capacity building, technological advancements, and strategic alignment with financial and Shari’ah objectives. Together, these reforms can enable internal audit to serve as a true value-adding partner for Islamic financial institutions.