The world’s economy is experiencing important changes brought on by diverse factors, namely technological advancements, the appearance and diffusion of personal computers, high-speed telecommunications, and the Internet. These technological changes have influenced the corporate environment, with recent decades denominated as the information economy, the digital economy, the economy of knowledge, a risk society, and the age of quality and innovation. To designate the key concept of the new economic era as “intellectual capital” implies a classification and evaluation effort in order to proceed with its generalization. In today’s world, the study of a model capable of adding explanatory diversity to intellectual capital is very relevant. We observed a true panoply of concepts in the analyzed models based on a literature review. The conceptual evolution during recent decades has motivated many investigations in this field, resulting from the phenomenon of globalization, growing technological innovation, and the observation of significant disparities between the market value and the accounting value of companies. This article describes an investigation carried out, presenting an explicative model of intellectual capital based on four distinct patterns, which are the aggregating factors of the existing conceptual diversity. We present the identification of a model with two axes, x (the type of knowledge, from tacit to explicit) and y (the capital of knowledge, from human to structural), which represents the conceptual diversity mirrored in four quadrants resulting from the research carried out with an initial exploratory study and two following studies with 45 and 72 specialists. In this article we analyze the Martins model, which proves to be essential for systematizing and mapping the dimensions that intellectual capital includes. This model can be used to identify the different aspects of intellectual capital in an organization and thus contribute to its understanding, optimization and good management.

The management of health facilities is complex and challenging. It´s needed a harmonization between management and leadership, results and care provided. Leadership effectiveness is increasingly associated with emotional skills, capable of positively influencing the organizational culture, climate and performance of teams. Professional Satisfaction (PS) emerges as a crucial indicator of the organizational environment that can impact an organization's results. This research explored the relationship between Emotional Intelligence (EI) and PS and whether the EI and PS vary according to their sociodemographic and professional characteristics in Diagnostic and Therapeutic Technologists (DTT) in the Autonomous Region of Madeira (ARM). Using questionnaires, we sought to ascertain whether there is a correlation between EI and PS. Corroborating other data founded in the literature, it was not possible to establish a statistically positive correlation between these two variables. This study contributed to a better understanding of EI and PS in the DTT in the ARM, highlighting the importance of research in this region and group of health professionals.

Purpose: The study aims to reflect on the reasons behind the increasing use of analytical procedures during evidence collection as a way of corroborating the claims made in financial statements. Theoretical framework: The study develops the problem arising from more complex financial information due to more complex transactions within market players, and develops all the theoretical approach to auditing and the analytical procedures ruled in ISA 520. Design/methodology/approach: A relevant sample was taken from the auditing market in Portugal, and thus principal component analysis was develop in order to conclude why auditors tend to rely increasingly in analytical procedures, as a source of evidence in auditing approaches. Findings: The conclusions of this empirical study point to the fact that, in general terms, the increasing use of analytical procedures stems from a risk-based approach to auditing together with reasons that have to do with time pressure and the need to carry out more efficient audits with fewer substantive detail tests as well as improvements in the interpretation of norms applicable to auditing work. Research, Practical & Social implications: Comprehensive conclusions identify the increasing usage and confidence on analytical procedures by auditors, pointing out objective reasons the justify that fact. Originality/value: There are several investigations about risk based approach in auditing, but no actual study was found that explores the reasons behind the increasing usage of such procedures, within the International Standards on Auditing (ISA’s). The study thus provides evidence about reliability and relevance of such procedures.

Confronting a complex reality always causes a mixture of shock that continues, even after acceptance. The moment Bertrand Martin takes over C.M.M. Sulzer-France in 1984, the company is in the disaster situation. With the Naval Construction crisis, the order book quickly ran out, the stock warehouses were full, and people's morale was at a level close to exhaustion. Everyone expected either closure or, at the very least, a massive collective dismissal. B. Martin's position surprises everyone and everything, equivalent to a real electroshock, according to his own expression. In a staff meeting, called by him to “say what he came for”, B. Martin (or a member of his management team) holds back and does not even formulate a word that evokes “solutions”. Faced with the dramatic events that the company was experiencing, B. Martin says he is at this staff meeting to hear… solutions, as an alternative to closure or massive layoffs. Rarely have words like these been heard in companies in a country accustomed to a hierarchical organizational culture and job cuts in response to crises. Voluntary problem-solving groups, involving more than 300 people from all hierarchical levels, developed a plan with 450 measures. The workers' assembly votes on the plan unanimously. In a short time, the company changes radically and comes out of the red, accepting a difficult challenge, associated with an order for two large power plant engines, for China, previously considered unrealizable. The dynamics introduced into the company become proverbial with unusual repercussions throughout France. The case seems to fit more into the order of counter factuality than a plausible situation. Four orders of reasons seem to have contributed to the novelty of the director general's communication: (1) A general director who, instead of starting by presenting a speech of hope (to create a climate of positive expectation), as is customary to do, exposes the naked reality for everyone to observe. (2) A leader who says he has no solutions but was available to listen to the solutions to be found within the organization. (3) An entrepreneur who knew how to listen to himself and listen to what he would call a “crazy dream” that mobilized the talents of each subject. (4) A people engineer who knew how to intuit, as an organizational reference, the thirst for collectively shared change and which would allow 70% of all four hundred proposals from the working groups to be carried out in six months. The constructivist transformational leadership of this leader, unlikely given the context, Bertrand Martin, made the difference, in a situation where “hope seemed to have disappeared”, in the words of Dante, in the “Divine Comedy” – sequel to Inferno.

Neurosciences, based on the founding idea of “neuroplasticity”, have helped to clarify the issue of initial (and integral) training of individuals based on the balanced structuring of the respective brain system. From what has been said, we would say that initial parental education, in times of an increasingly urban life (where parents delegate the education of children to school) does not seem to facilitate this balance of integrated development. It is important to discuss the connection between the neurosciences and education, concluding that this joint approach would be essential to guide quality levels and the researchers admit that the applicability of neuroscience research, for the improvement of pedagogy, has been, paradoxically, very limited. In general, we can define organizational culture as a set of beliefs, values and norms that influence the climate of a company, aligning employee behaviour and the strategic way in which the company positions itself in the market. Organizational culture is the essence of an organization. The supportive culture or clan culture presents a pleasant work environment, with a united organization that endures through loyalty and traditions, where interpersonal relationships are created, success is defended by teamwork, participation and consensus between employees and the organization. Leaders are considered mentors and there is a high level of commitment. In accordance with the updated works of Miranda, which seeks to reconcile the previous author and the OCAI model of R. Quinn and collaborators, a questionnaire was constructed, with twenty-eight questions, involving as many others adjectives that characterize a cognitive profile. In a first approximation, and taking only the descriptive statistics data into account, and taking only the sample data, there is a striking curiosity: the respondent students consider that the school made a visible and verifiable effort to correct the dominant profile. limbic pointing to a right cortical profile: intuition, entrepreneurship, vision.