Browsing by Issue Date, starting with "2024-06-14"
Now showing 1 - 2 of 2
Results Per Page
Sort Options
- An Examination of the Fit between Demand and Supply of the Accounting Professional's Competencies: Evidence from the Portuguese ContextPublication . Kroon, Nanja; Alves, Maria do Céu Ferreira GasparRecognizing the central importance of aligning competencies with the needs of the labor market, this study proposes a comprehensive investigation into the alignment of demand and supply of competencies within the accounting profession. The analysis aims to provide insights for students, educational institutions, professional bodies, and the accounting profession as they navigate the dynamic landscape of accounting competencies. A primarily abductive methodology is utilized, starting with an in-depth examination of literature and existing theories. This facilitates the exploration of the phenomenon and the identification and explanation of themes and patterns related to the supply and demand of competencies. The first study (Chapter 2) undertakes a systematic literature review, revealing a consistent and uniform landscape in research methodology and approach over a 15-year period. Notably, the lack of theoretical consensus led to the creation of a conceptual framework identifying seven gaps in competencies' supply and demand. The following study (Chapter 3) extends the analysis to competency assessment, classification, and alignment. It identifies key competencies, such as 'teamwork skills' and 'information technology,' exhibiting alignment, while others, including 'communication skills' and 'knowledge of business laws,' demonstrate significant misalignments. The chapter introduces a competency dictionary and concludes with insights into specific problem areas. Together, chapters 2 and 3 lay the groundwork for the subsequent empirical studies. These empirical studies center on the Portuguese context, with Chapter 4 incorporating two studies, juxtaposed to obtain alignment information. The first study identifies competency demand by applying content analysis techniques to 306 job advertisements for accounting professionals, revealing the most demanded competencies and clustering them according to specialization areas. The second study uses similar methods to analyze the contents of 32 accounting course programs in Higher Education Institutions (HEIs) to identify the most specified competencies. Upon analyzing the fit of the data obtained, the results highlight a near-perfect alignment in the main technical competencies but reveal discrepancies in others, notably 'foreign languages.' The refined alignment analysis across areas of expertise and accounting courses reveals weak alignment overall, emphasizing areas requiring correction in educational supply. Chapter 5 examines the influence of Portuguese Professional Accounting Organizations (PAOs) on competency alignment. An embedded case study reveals the wide-ranging impacts of PAOs on competencies, emphasizing shifts in professional roles and priorities. The study identifies seven categories of PAO activities and demonstrates their potential to enhance alignment between competency supply and demand. The contributions of this thesis are significant to the understanding of competency alignment in the accounting profession. In Chapter 2, a demand-side perspective is introduced, bridging gaps in existing literature and presenting a novel conceptual framework based on the SERVQUAL model. This framework offers a structured foundation for theoretical and practical developments and provides valuable insights for HEIs to enhance the planning and development of accounting courses. Chapter 3 systematically maps literature on the convergence of competencies, identifying actors and categorizing competencies, emphasizing the need for ongoing research to address misalignments and advocating for increased collaboration among stakeholders. Chapter 4 further contributes by undertaking one of the first comparative studies between job advertisements (demand) and accounting course programs (supply), expanding knowledge and emphasizing the dynamic nature of the accounting profession. Chapter 5 clarifies the extent of the influence of PAOs on competencies, providing a valuable framework for future research and practical insights for PAOs to identify strengths and weaknesses. The study's practical implications encompass empowering students with insights into sought-after competencies, guiding informed decisions on investment in high-demand competencies. HEIs benefit by gaining valuable insights to align curricula with job market expectations, aiding in better preparation of students for professional life. PAOs benefit by understanding and addressing evolving market demands to fulfill their pivotal role effectively.
- Oxigenoterapia hiperbárica: como é que esta ferramenta pode ser útil na prática clínica do gastrenterologista?Publication . Teixeira, Nuno de Oliveira; Pereira, João Pedro Monteiro de Almeida; Sousa, Miguel Castelo Branco Craveiro deA oxigenoterapia hiperbárica (OTHB) é uma modalidade de tratamento que envolve a inalação de oxigénio puro (O2 a 100%) a uma pressão ambiente superior à pressão atmosférica medida ao nível do mar, promovendo a hiperóxia do plasma e dos tecidos. Os tratamentos são realizados com os doentes a inalar oxigénio puro, alojados no interior de câmaras hermeticamente fechadas, pressurizadas com ar (câmaras multi-lugar), ou com oxigénio (câmaras monolugar), a uma pressão superior a uma atmosfera. Historicamente, a OTHB tem sido utilizada numa ampla variedade de patologias médicas, incluindo o tratamento da doença de descompressão, embolia gasosa vascular, intoxicação pelo monóxido de carbono e intoxicação cianídrica, gangrena gasosa por Clostridioides, infeções necrotizantes dos tecidos moles, osteomielite crónica, feridas crónicas, lesões induzidas pela exposição prévia a radiações ionizantes, lesões por esmagamento, síndromes compartimentais, viabilização de enxertos e retalhos músculocutâneos, edema, sépsis, queimaduras agudas, anemia severa aguda, entre outras. Na gastrenterologia, o uso da OTHB está a emergir como um tratamento complementar promissor para doenças inflamatórias intestinais e isquemia gastrointestinal. Esta dissertação explora a eficácia da OTHB na cicatrização de tecidos e redução da inflamação em distúrbios gastrointestinais e avalia o potencial da terapia para melhorar os resultados clínicos em pacientes com doença de Crohn, colite ulcerosa e perfurações gastrointestinais. Através de uma revisão integrativa da literatura, identificamos estudos que abordam não só a aplicação da OTHB em contextos gastrointestinais, mas também seu uso bemsucedido noutras áreas médicas. Os mecanismos de ação da OTHB, tais como a promoção da angiogénese e a modulação da resposta imune, são discutidos no contexto de várias doenças. Além disso, abordamos as preocupações de segurança, os desafios na padronização dos protocolos de tratamento e a necessidade de diretrizes clínicas baseadas em evidências para otimizar o uso da OTHB. Com base nos achados, a dissertação propõe uma abordagem multidisciplinar para o uso da OTHB em gastroenterologia e destaca áreas para pesquisa futura que poderão expandir o entendimento e a aplicação desta terapia promissora.