Welcome to Iscte – University Institute of Lisbon Repository
Iscte Institutional Repository aims to preserve, disseminate and give access to Iscte's intellectual production in digital format. As it collects all the academic and scientific publications it also contributes to increase the research work visibility and impact at national and international level.
wcag
wcag
wcag
Goodwill impairment: a comparative study under US GAAP, IFRS, and China GAAP
See10071/20702According to the current international financial accounting standards (IFRS), goodwill is no longer amortized, but an impairment test should be performed at the end of each year. Once an impairment loss is confirmed, it cannot be reversed. This study aims to compare th...
wcag
wcag
wcag
South-South student migration: Socially integrating students from Portuguese-speaking Africa at UNILAB, Brazil
See10071/20701The Brazilian University for International Integration of the Afro-Brazilian Lusophony (UNILAB) was created to host students from Portuguese-speaking Africa and Brazil. In this article, we look at the aims and objectives of UNILAB, which include the social integration of these students at&#x...
wcag
wcag
wcag
The effectiveness of remedial courses: the case of undergraduate students in industrial engineering
See10071/20700Under-preparation is one of the main causes behind poor academic performance by under-graduate students. Higher education institutions often launch remedial courses as an inclusive solution to help academically deprived freshmen fill their knowledge gaps. However, the substantial resources absorbed by...
wcag
wcag
wcag
The institutional and political ontology of the firm
See10071/20699The paper begins by specifying that it examines the institutional ontology of the firm, not only that of the corporation. It views firms as structured cooperative endeavors, emergent entities ontologically irreducible to their composing elements that exist by virtue of two distinct kind...
wcag
wcag
wcag
The return to recognition of prior learning: an analysis of the Portuguese case
See10071/20698In the first decade of this century subsequent Portuguese governments promoted two large programmes (RVCC Centres, 2001-2005, and Novas Oportunidades, 2006-2010) aimed at improving the educational qualifications of the adult population by means of an extended network of centres in charge of&...
