Distance Learning of Financial Accounting: Mature Undergraduate Students' Perceptions

This research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor's degree in Portugal. While doing so, it attempted to generate understanding of which factors may affect undergraduate mature students' engagement—herein measured in terms of overall satisfaction—with online learning, particularly, of financial accounting. Thereby, this research addresses several research gaps. First, unlike most recent empirical research, it provides evidence from a post-pandemic period, in 2022. Second, responding to calls for further education research in different contexts, Portugal poses a highly relevant, unexplored research setting since it was only in 2019 that the Portuguese government approved a legal regime to frame distance education at Higher Education Institutions (HEIs). Third, this research focuses on the overlooked, and yet growing, population of adult mature students. The research evidence emerges from 32 valid responses to a structured electronic questionnaire circulated to students at the end of a financial accounting module (in July 2022). Satisfaction rates from students' own perspectives were derived in terms of (i) overall satisfaction, (ii) learning outcomes, (iii) e-learning process, and (iv) pedagogical practices adopted. The assessment of satisfaction levels was determined through Likert-type items with responses ranging from a minimum score of 1 to the highest score of 5. Data gathered were subject to quantitative analysis: descriptive statistics, Pearson correlations, statistical tests, principal component analysis, and linear regression. High levels of satisfaction with distance education were uncovered. We found that pedagogical practices constitute the dimension that contributed the least (though, still importantly) to overall satisfaction as compared with learning outcomes and e-learning process. The results of this research offer the potential to contribute to the implementation of training offerings of online courses at other Portuguese HEIs as well as abroad.

Portuguese social solidarity cooperatives between recovery and resilience in the context of covid-19: preliminary results of the COOPVID Project

La covid-19 planteó varios retos a todas las organizaciones en general y, especialmente, a las cooperativas de solidaridad social. Sin embargo, los desafíos que enfrentan estas cooperativas tienen características únicas que provienen de las características especiales en comparación con el otro tipo de cooperativas. Por lo tanto, es vital estudiar estos desafíos y los impactos de covid-19. Este estudio tiene como objetivo principal entender esos retos e impactos. Se realizó un estudio exploratorio realizando 11 entrevistas a 11 cooperativas de solidaridad social. Las cooperativas fueron elegidas por ser heterogéneas entre las cooperativas existentes en Portugal. Este estudio corresponde a la primera fase de un proyecto que aún está en marcha. Este artículo presenta los principales resultados del análisis de contenido de los datos recogidos con las entrevistas. Los datos muestran que las cooperativas pudieron adaptarse rápidamente y continuar con su misión bajo la presión de la pandemia, a pesar de las primeras dificultades presentadas en una situación nueva y desconocida, mostrando una capacidad de adaptación y de servicio a sus socios. Sin embargo, estos socios también se vieron sometidos a varios retos nuevos y crecientes. Las adaptaciones fueron posibles gracias a los cambios legales en la ley de organización del trabajo, desde el despido hasta el teletrabajo, al apoyo gubernamental que implica programas financieros, al IVA y a la flexibilización de otros impuestos, así como a la reorganización de los recursos humanos y a la actitud positiva del personal de las cooperativas ante las dificultades (tanto de los dirigentes como de los trabajadores en general). Las diferencias entre las cooperativas de solidaridad social estudiadas en relación con las tecnologías digitales mostraron que las que ya contaban con alguna infraestructura tuvieron pequeñas dificultades para adaptarse.Alternate :Covid-19 posed several challenges to all organisations in general and to social solidarity cooperatives in particular. However, the challenges faced by these cooperatives have unique features arising from their special characteristics compared to other types of cooperatives. Therefore it is vital to study these challenges and the impacts of covid-19. This study has as main goal to understand those challenges and their impact. An exploratory study was undertaken by applying 11 interviews to 11 social solidarity cooperatives. The cooperatives were chosen to be heterogeneous among the existent cooperatives in Portugal. This study corresponds to the first phase of a project that is still underway. This article presents the main results of the content analysis of the data collected from the interviews. Data show cooperatives could promptly adapt and continue their mission under pressure from the pandemic despite the first difficulties encountered in a new and unknown situation, showing a capacity to adapt and serve their members. However, these members were also submitted to several increasing and new challenges. The adaptations were possible due to legal changes in the work organisa- tion law, from layoff to telework, government support involving financial programs, VAT, and other tax relaxation, as well as due to human resources reorganisation and the cooperatives' staff positive attitude towards the difficulties (both leaders and general workers). Differences between the social solidarity cooperatives under study concerning digital technologies showed that those already having some infrastructure had minor adapting difficulties.

Transversal Competences and Employability: The Impacts of Distance Learning University According to Graduates’ Follow-Up

Since higher education qualifications and digital transition are considered key factors for economic development and individual opportunities, distance learning has been presented as a solution to improve the labor force’s skills and employability. However, such links were seldom studied systematically in specific contexts, and doubts exist regarding online programs. Based on the results of three successive follow-up surveys to the graduates of the Portuguese distance learning public university (Universidade Aberta), from 2011 to 2018 (n = 1358), our article examines the graduates’ perception of acquired transversal competences, in relation to employability and social mobility gains. The statistical analysis points out a positive perception of transversal competences development, especially analytical capacity, autonomy, and communication, although some concerns were raised regarding digital skills, teamwork, job search skills, and social capital. The impacts on employability and socioeconomic mobility are positive for most students, but variable according to analyzed competences, and tend to occur mostly through internal mobility rather than through job search skills or entrepreneurship. Although exploratory, such findings allow some final considerations regarding the effective ability of higher education distance learning to enhance economic growth and employability, through transversal competences, as well as to sketch some suggestions to improve such ability.

Comparative performances of seven quantitative Reverse-Transcription Polymerase Chain Reaction assays (RT-qPCR) for detecting SARS-CoV-2 infection in samples from individuals suspected of COVID-19 in São Paulo, Brazil.

Introduction: Brazil is the second largest country with COVID-19 positive cases worldwide. Due to the potent spread of the virus and the scarcity of kits and supplies, the Brazilian Ministry of Health has granted authorization for the use of kits available during this emergency, without an accurate evaluation of their performance. This study compared the performance and cost-effectiveness of seven molecular assays/kits available in São Paulo, Brazil, for SARS-CoV-2 diagnosis. Materials and methods: A total of 205 nasopharyngeal/oropharyngeal samples from suspected cases of COVID-19, were tested using the following assays: (i) GeneFinder COVID-19 plus RealAmp kit; (ii) 2019-nCoV RNA PCR-Fluorescence Probing, Da An Gene Co.; (iii) in-house RT-qPCR SARS-CoV-2 IAL; (iv) 2019-nCoV kit, IDT; (v) molecular SARS-CoV-2 (E) kit, Bio-Manguinhos; (vi) Allplex 2019-nCoV modified Assay, Seegene Inc, and (vii) Biomol one-step COVID-19 kit, IBMP. The criteria for determining a SARS-CoV-2 true positive result included the cycle threshold cut-off values, the characteristics of exponential/linear curves, the gene target diversity, and a positive result in at least two assays. Results: The overall sensitivity of the assays listed were GeneFinder 83.6%, Da An Gene 100.0%, IAL 90.4%, IDT 94.6%, Bio-Manguinhos 87.7%, Allplex 97.3%, and IBMP 87.7%. The minor sensitive gene target was RdRP. Although all assays had a Cohen's Kappa index ≥0.893, the best tests used multiplex assays identifying N-gene and/or E-gene targets. Conclusion: All assays tested accurate for diagnosis, but considering cost-effectiveness (cost, time consumption, number of samples tested, and performance), the in-house IAL assay was ideal for COVID-19 diagnosis in São Paulo, Brazil.