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- Artificial Intelligence in Educational Contexts: Teachers’ Perspectives from a Systematic Literature ReviewPublication . Cabral, Ana; Palavras, SolangeThe growing presence of Artificial Intelligence (AI) in education has been generating both new opportunities and significant challenges, particularly regarding its acceptance and integration by teachers. This study aimed to understand the perceptions of teachers from pre-primary to secondary education concerning the use of AI in educational contexts. To this end, a systematic literature review was conducted, based on 25 empirical studies published between 2020 and 2025, selected according to PRISMA criteria. The findings reveal that teachers recognize several advantages in adopting AI, particularly in relation to personalized learning, immediate feedback, and the automation of administrative tasks. However, important limitations also emerge, such as the lack of specific training, insufficient technological infrastructure, concerns about data protection, algorithmic bias, and the fear of teacher replacement. The results analysed point to the need for an integration of AI that is critical, ethical, and pedagogically grounded, centred on valuing the teacher’s role and promoting educational equity.
- 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.
- Computational Thinking in Preschool Education: Trends and Evidence from Recent ResearchPublication . Silva, Regina; Silva, Maria; Monteiro, Sandra; Couto, FilipeThis scoping review maps recent research on Computational Thinking in preschool education published between 2017 and 2025 and indexed in the Scopus database. Following the methodological framework proposed by Arksey and O’Malley and Levac et al., the review addressed the question: What approaches, pedagogical strategies, and effects are reported in recent literature on Computational Thinking in early childhood education? Using the PCC framework (Population: children aged 3–6; Concept: Computational Thinking; Context: preschool education), a systematic search and screening process resulted in the inclusion of 19 empirical studies. Data extraction focused on publication trends, educational contexts, methodological designs, and research foci. Results reveal a marked increase in scientific production from 2022 onwards, with a notable concentration of studies in 2025, indicating the consolidation of Computational Thinking as an emerging field in early childhood education. The findings highlight the predominance of educational robotics and unplugged activities, alongside diverse approaches such as game-based learning, digital storytelling, STEAM projects, and artistic and embodied practices. Across studies, positive effects were reported on algorithmic thinking, sequencing, problem-solving, collaboration, and self-regulation. The role of educators and inclusive, culturally responsive practices emerged as central to effective implementation. Despite the growing body of evidence, limitations related to the concentration of studies in specific databases and contexts persist. Overall, the review indicates that Computational Thinking in preschool education holds significant educational potential, provided that its integration is supported by intentional pedagogical practices, appropriate assessment tools, and continuous teacher professional development.
- 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.
- Determinants of R&D investment under Uncertainty: An Empirical Study of Saudi FirmsPublication . Saif, Abdullah Abdulhafedh Abdullah; An, Nguyen Ngoc Minh; Mohammed, Mohammed Abdeulglel Mansoor; Abduljalil, Abdullah Mohammed Abdulnoor; Altahery , Akram Ali Abdullah; Abdullah, Adam Ali Ahmed; Dawood, Mariam Mourise Saad GhattasThis study aims to examine the financial determinants of research and development (R&D) investment in Saudi industrial firms, with particular emphasis on periods of economic crises. The 2008 Global Financial Crisis and the COVID-19 pandemic are employed as representative examples of major economic shocks to assess firms’ innovation responses. To achieve this objective, the analysis incorporates firm-specific variables using panel data for a sample of thirty industrial firms over the period 2007–2020. The sample selection is based on firms’ strategic engagement in R&D activities and the critical contribution of the industrial sector to the national economy. The dataset, covering fourteen years, was compiled from audited financial statements of the selected firms, obtained from their official websites. The study adopts a purposive sampling approach and an explanatory (causal) research design, employing quantitative data within a multiple regression framework. Using STATA for empirical analysis, the study utilizes one dependent variable R&D investment, measured as the ratio of R&D expenditure to total assets and eight independent variables: cash , sales growth rate, gross profit from sales, return on assets, return on equity, internal financing rate, external financing rate, and the debt-to-equity ratio. The results reveal a statistically significant positive relationship between sales growth rate, gross profit from sales, return on assets, and internal financing, and R&D investment. Conversely, the findings indicate a negative relationship between cash holdings, return on equity, external financing, and the debt-to-equity ratio, and R&D investment.Although crises explains only a small share of R&D variation (R² ≈ 13%), financial variables consistently demonstrate far greater explanatory power ( 87%), confirming that firms’ financial conditions are the key drivers of R&D investment in times of economic turmoil. Finally, the study recommends that Saudi industrial firms adopt optimal business portfolio diversification strategies to reduce exposure to crisis-related risks and mitigate their adverse effects. To enhance their investment portfolios, firms should move beyond traditional income sources and diversify into alternative, non-interest-based revenue streams.
- 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.
- The Effect of Internal Auditors' Reliance on External Auditors' Work on Accounting Information Quality: Evidence from Algerian Internal AuditorsPublication . Boubata, AmiraThis study aims to explore the impact of internal auditors’ utilization of external auditors’ work on enhancing accounting information quality in Algeria, based on the perceptions of internal auditors within the selected sample. To achieve the practical objectives of the study, a descriptive analytical approach was adopted, and a questionnaire was designed and distributed to internal auditors as the primary data collection instrument. The study reached several key findings, including the existence of a statistically significant effect of internal auditors’ utilization of external auditors’ work in the areas of audit strategy and internal control system evaluation, thereby contributing to the enhancement of financial data quality. However, this utilization did not demonstrate a significant effect in the areas of exercising due professional care and report preparation. Furthermore, internal auditors’ perceptions regarding the importance of utilizing external auditors’ work and the qualitative attributes of accounting information quality were found to be positive.
- The Evaluating the Financial Impact of Predictive Maintenance in Manufacturing: An Integrative Literature ReviewPublication . Sibeko, Feresane MatthewEven if measuring the ROI (Returns-on-Investment) of predictive equipment maintenance is essential for discerning whether the manufacturing entity is overspending or underspending on equipment maintenance, most manufacturing executives often do not bother to measure the ROI of their equipment maintenance. This affects decisions on the improvement initiatives that can be adopted. To address such a problem, this study used integrative review to evaluate insights from the existing studies about the techniques, values, and limitations of measuring the ROI of predictive manufacturing equipment’s maintenance. The research was a qualitative study based on content analysis of articles retrieved primarily through Google searches as the major search engine. After predictive maintenance, findings from the analysis indicated the financial metrics to measure the financial gains obtained since the introduction of predictive machine maintenance. It evaluates the benefits and advantages so far attained as compared to the costs incurred in the application of predictive maintenance. Apart from ROI, some of the commonly used financial metrics were found to encompass cost-benefit analysis and net present value (NPV). ROI analysis seeks to evaluate the benefits gained against the costs incurred in the use of predictive machine maintenance. However, findings indicated the major inhibitors of measuring the ROI of predictive machine maintenance to often arise from cost, poor data utilization culture, and ignoring predictive maintenance. Unless management is able to deal with such challenges, they may never get to understand the returns on investment generated from the expenditure on predictive equipment maintenance. From these findings, this study has contributed to changing the general perception of predictive maintenance as an expenditure rather than an investment.
- Evaluation contests in Portuguese: Linguateca’s contributionPublication . Santos, DianaThis paper presents four initiatives for fostering and jointly evaluating the progress of Portuguese language processing, organized for a decade (2002-2012) by Linguateca, concerning a) morphological analysis, b) named entity recognition, c) (crosslingual) information retrieval and question-answering, and d) Wikipedia search. In addition to summarize, for an international audience, the most important data and results coming from these activities, I discuss some issues critically and reflect on what was learned, also about the challenges of organizing language-specific venues.
- 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.
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