Abstract
Background: The multimedia capturing of live lectures has increased within higher education institutions, even in the pre-COVID-19 period. Despite student satisfaction, the video lecture capture (VLC) influence on students' attainment and achievement of intended learning outcomes is controversial. Methods: To explore the impact of VLC, a cross-sectional study across 2016/17 (n=209 students) and 2017/18 (n=206 students) was conducted in the course of Mechanistic Toxicology in Pharmaceutical Education. Results: The results showed that 73% and 90% of the assessed students entirely viewed the videos of theoretical (550 minutes) and practical/laboratory classes (250 minutes), respectively. VLC impacted student attainment and the achievement of intended learning outcomes on the capacity to understand the subjects and apply knowledge. Conclusion: The effectiveness of VLC is to be considered under the framework of constructive alignment and the specificities of the course.

Abstract
Budgets are important management tools recognized for their help in planning, communication, monitoring the expense performance, and even motivating collaborators. However, recently there has been criticism of the traditional Budgeting Process due to its cumbersomeness, long duration, and eventual diversion of the focus from the day-to-day activities. Thus, improving the Budgeting Process by incorporating Expense component uncertainties is of uttermost importance to accelerate its approval. This paper presents a methodology for companies to assess their budget risk based on their historical Expense data by applying Monte Carlo Simulation and Time Series Bootstrapping Techniques. Besides, some state-of-the-art sensitivity Importance Measures are also implemented to help evaluate the relative importance of the Expense components. The methodology proposed, based on a real case study with data from a major Portuguese retailer, has the advantage of being objective and supported by data, thus not being subject to bias from the management. © 2023, Universidade do Porto - Faculdade de Engenharia. All rights reserved.