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Sample records for holding students accountable

  1. Career Expectations of Accounting Students

    Elam, Dennis; Mendez, Francis

    2010-01-01

    The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

  2. Taking control: how citizens can hold industry to account

    Wilson, Emma; Schwarte, Christoph; Cotula, Lorenzo; Garside, Ben; Siegele, Linda

    2009-01-15

    The oil, gas and mining industries look set to remain major players in global development, despite urgent efforts to end the world's fossil fuel dependency and diversify energy sources. The activities of the extractive industries often impinge directly, and sometimes harshly, on communities and the environment. But local people are rising to the challenge. From Azerbaijan to Nigeria, Kazakhstan, Mali and Mongolia, citizens are working to promote transparency, accountability and responsible practice in these industries. A lack of skills and resources can impede crucial progress – so knowing the tools that work to make industry accountable is key.

  3. At-Risk Student Averse: Risk Management and Accountability

    Vasquez Heilig, Julian; Young, Michelle; Williams, Amy

    2012-01-01

    Purpose: The prevailing theory of action underlying accountability is that holding schools and students accountable will increase educational output. While accountability's theory of action intuitively seemed plausible, at the point of No Child Left Behind's national implementation, little empirical research was available to either support or…

  4. Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management

    Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.

  5. Accounting for Non-Accounting Students: What Affects Their Performance?

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  6. Descriptors of Modular Formation of Accounting and Analytical Cluster in Innovation Development of Agricultural Holdings

    Zhanna Degaltseva

    2015-11-01

    Full Text Available In the context of the division of accounting into financial accounting, taxation accounting, management accounting and statistical accounting a problem of improving their relationship arises. The accounting and analytical cluster plays the role of the correlating factor of the relationship between the subdivisions of the agricultural holding property. To improve its work a modular principle of its building based on information technology was introduced. Practical implementation of modular accounting and analytical cluster revealed its shortcomings. They were as follows: each type of account and each production unit used its own natural and cost parameters. The number and nature of these parameters were different. To eliminate the shortcomings in the information security of managers and specialists of the agricultural holding, we attempt to develop a methodology for establishing a rational number of descriptors (binding parameters for each module. The proposed descriptors are designed on the basis of validity of the methodological approach to their calculations and legal support. The proposed method allowed to limit the asymmetric information in all kinds of records, to improve its quality and to bring a synergistic effect from the scale and structure of the use of the agricultural holdings property complex.

  7. 31 CFR 545.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... currency, bank deposits, or liquidated financial obligations, subject to § 545.201(a) shall hold or place... market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... size and maturity. (3) Funds held or placed in a blocked account pursuant to this paragraph (b) may not...

  8. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... deposits or instruments of comparable size and maturity. (3) Funds held or placed in a blocked account...

  9. 31 CFR 586.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... deposits or instruments of comparable size and maturity. (3) Funds held or placed in a blocked account...

  10. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this section, a... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... instruments of comparable size and maturity. (3) Funds held or placed in a blocked account pursuant to this...

  11. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this section, a... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... instruments of comparable size and maturity. (3) Funds held or placed in a blocked account pursuant to this...

  12. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... funds are invested in a money market fund or U.S. Treasury Bills. (2) For purposes of this section, a... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... instruments of comparable size and maturity. (3) Funds held or placed in a blocked account pursuant to this...

  13. 31 CFR 587.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ..., provided the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... deposits or instruments of comparable size and maturity. (3) Funds held or placed in a blocked account...

  14. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ....), provided the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... deposits or instruments of comparable size and maturity. (3) Funds held or placed in a blocked account...

  15. SMS texts on corruption help Ugandan voters hold elected councillors accountable at the polls.

    Buntaine, Mark T; Jablonski, Ryan; Nielson, Daniel L; Pickering, Paula M

    2018-06-11

    Many politicians manipulate information to prevent voters from holding them accountable; however, mobile text messages may make it easier for nongovernmental organizations to credibly share information on official corruption that is difficult for politicians to counter directly. We test the potential for texts on budget management to improve democratic accountability by conducting a large ( n = 16,083) randomized controlled trial during the 2016 Ugandan district elections. In cooperation with a local partner, we compiled, simplified, and text-messaged official information on irregularities in local government budgets. Verified recipients of messages that described more irregularities than expected reported voting for incumbent councillors 6% less often; verified recipients of messages conveying fewer irregularities than expected reported voting for incumbent councillors 5% more often. The messages had no observable effect on votes for incumbent council chairs, potentially due to voters' greater reliance on other sources of information for higher profile elections. These mixed results suggest that text messages on budget corruption help voters hold some politicians accountable in settings where elections are not free and fair. Copyright © 2018 the Author(s). Published by PNAS.

  16. Accounting Students' Perceptions of Effective Faculty Attributes

    Alfraih, Mishari M.; Alanezi, Faisal S.

    2016-01-01

    Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

  17. 31 CFR 595.203 - Holding of certain types of blocked property in interest-bearing accounts.

    2010-07-01

    ... property in interest-bearing accounts. 595.203 Section 595.203 Money and Finance: Treasury Regulations... interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution, currently holding... effective date, is not being held in an interest-bearing account, or otherwise invested in a manner...

  18. 31 CFR 575.203 - Holding of certain types of blocked property in interest-bearing accounts.

    2010-07-01

    ... property in interest-bearing accounts. 575.203 Section 575.203 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Any person, including a U.S. financial institution, currently holding... effective date, is not being held in an interest-bearing account, or otherwise invested in a manner...

  19. Fraud Education for Accounting Students.

    Peterson, Bonita K.

    2003-01-01

    Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

  20. Messengers of Bad News or Bad Apples? Student Debt and College Accountability

    Darolia, Rajeev

    2015-01-01

    Student loan debt and defaults have been steadily rising, igniting public worry about the associated public and private risks. This has led to controversial regulatory attempts to curb defaults by holding colleges, particularly those in the for-profit sector, increasingly accountable for the student loan repayment behavior of their students. Such…

  1. Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

    Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

    2014-01-01

    This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

  2. The apotheosis of holding company accounting: Unilever's financial reporting innovations from the 1920s tot the 1940s

    Camfferman, C.; Zeff, S.A.

    2003-01-01

    The annual reports of Unilever were widely hailed in the 1940s as outstanding examples of holding company accounting. The accounts did indeed contain many new and innovative features, including segment reporting of sales turnover. This contrasts with the frequently negative assessments of the

  3. Communication Apprehension Among Business and Accounting Students

    Shanahan, Daniel

    2011-01-01

    In light of the importance of effective communication in today‟s global, dynamic business world, accounting and business education programmes place considerable emphasis on the development of communication competencies among students. However, not all students appear to benefit as desired from communication skills development. Prior research has identified communication apprehension, or fear of communicating, as a major factor which inhibits an individual‟s willingness to communicate and his/...

  4. A Real-Time Holding Decision Rule Accounting for Passenger Travel Cost

    Laskaris,; Cats, O.; Jenelius, E; Viti, F

    2016-01-01

    Holding has been extensively investigated as a strategy to mitigate the inherently stochastic nature of public transport operations. Holding focuses on either regulating vehicle headways using a rule-based approach or minimizing passenger travel cost by employing optimization models. This paper

  5. Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

    Muchson, Mochamad

    2015-01-01

    Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

  6. The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

    Lucian Cernuşca

    2015-01-01

    Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.

  7. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the funds become...

  8. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... a money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... same. (c) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the...

  9. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the funds become...

  10. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... under the Securities Exchange Act of 1934, provided the funds are invested in a money market fund or in... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... held in instruments the maturity of which exceeds 180 days at the time the funds become subject to...

  11. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... under the Securities Exchange Act of 1934, provided the funds are invested in a money market fund or in... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... held in instruments the maturity of which exceeds 180 days at the time the funds become subject to...

  12. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... under the Securities Exchange Act of 1934, provided the funds are invested in a money market fund or in... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing..., letters of credit, or instruments which cannot be negotiated for the purpose of placing the funds in a...

  13. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the funds become...

  14. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the funds become...

  15. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... under the Securities Exchange Act of 1934, provided the funds are invested in a money market fund or in... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... held in instruments the maturity of which exceeds 180 days at the time the funds become subject to...

  16. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... tangible property, such as chattels or real estate, or of other blocked property, such as debt or equity... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing...). However, the Office of Foreign Assets Control may issue licenses permitting or directing such sales or...

  17. Can Failure Succeed? Using Racial Subgroup Rules to Analyze the Effect of School Accountability Failure on Student Performance

    Sims, David P.

    2013-01-01

    Many school accountability programs are built on the premise that the sanctions attached to failure will produce higher future student achievement. Furthermore, such programs often include subgroup achievement rules that attempt to hold schools accountable for the performance of all demographic classes of students. This paper looks at two issues:…

  18. "Pluralistic Accountability" for the Psychological Therapies? Holding the Tension between Diversity's Virtues and the Need for Accountability

    House, Richard; Musgrave, Arthur

    2013-01-01

    This paper argues that the field of counselling and psychotherapy needs to find values-congruent ways of managing, and creatively engaging with, the challenging tension between accountability and diversity in therapy work. The authors strongly support the preservation of pluralism and diversity in therapy practice, in the face of the increasingly…

  19. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  20. Sexual Harassment and Bullying: A Guide to Keeping Kids Safe and Holding Schools Accountable

    Strauss, Susan

    2011-01-01

    Bullying in schools is often discussed, but sexual harassment in schools, and how it differs from bullying is often overlooked. In fact, though, sexual harassment (committed both by fellow students and school personnel) is more common and yet more easily and quickly dismissed by those involved, though its consequences for the victim can be…

  1. The Experience of Deep Learning by Accounting Students

    Turner, Martin; Baskerville, Rachel

    2013-01-01

    This study examines how to support accounting students to experience deep learning. A sample of 81 students in a third-year undergraduate accounting course was studied employing a phenomenographic research approach, using ten assessed learning tasks for each student (as well as a focus group and student surveys) to measure their experience of how…

  2. Restorative justice for sexual violence: repairing victims, building community, and holding offenders accountable.

    Koss, Mary P; Bachar, Karen J; Hopkins, C Quince

    2003-06-01

    Problems in criminal justice system response to date and acquaintance rape, and the nonpenetration sexual offenses are identified: (1) these crimes are often markers of a career of sexual offense, yet they are widely viewed as minor; (2) perpetrators of these crimes are now held accountable in ways that reduce their future threat of sex offending; and (3) current criminal justice response to these crimes disappoints and traumatizes victims and families. In response to these identified problems, we are implementing and evaluating RESTORE, an innovative victim-driven, community-based restorative justice program. Restorative justice views crime as harm for which the person responsible must be held accountable in meaningful ways. RESTORE uses a community conference to involve the victim, offender, and both parties' family and friends in a face-to-face dialogue directed at identifying the harm, and developing a plan for repair, rehabilitation, and reintegration into the community.

  3. Effective Holding of Scientific Olympiads for Medical Sciences Students: a Qualitative Study

    Morteza Ghojazadeh

    2015-12-01

    Full Text Available Introduction: Due to the importance of holding effective scientific Olympiads for medical sciences students, this study aimed to evaluate experts’ viewpoints in regard to their necessity, costs, achievements, barriers and solutions. Methods: In this qualitative study, required data were collected using open-ended questions through self-development questionnaires, which were filled out by experts. Data were analyzed through content-analysis methods. To select participants, a purpose-based sampling method was applied up to the point of information saturation. Thus, this study was performed with 20 individuals. Results: The main necessity and philosophy of holding Olympiads expressed by the experts were: promoting health sector performance, extension of interrelationships between universities, development of scientific competition and incensement of students’ creativity. The majority of participants believed that the achievements of holding these Olympiads are negligible versus their costs. The most important barriers were: absence of appropriate relationships between universities, lack of proper support for holding these Olympiads, the low motivation of professors, noninterested students and the shortage of resources and facilities. Furthermore, the most important solutions included: performance evaluation of previous Olympiads, increasing incentives and motivations as well as suitable planning. Conclusion: According to experts’ viewpoints, although holding scientific Olympiads is necessary for medical students, during past years, the achievements of such Olympiads versus theirs costs seem negligible and there are lots of barriers in the path of achieving their goals and philosophy.

  4. Perception and Awareness of Islamic Accounting: Student Perspectives

    Siswantoro, Dodik

    2015-01-01

    Purpose: The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course's competency should satisfy both…

  5. Why Don't Accounting Students like AIS?

    Vatanasakdakul, Savanid; Aoun, Chadi

    2011-01-01

    Purpose: The demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades, but studying AIS has not proved easy for many accounting students. The aim of the study is to understand the challenges accounting students face in studying AIS through investigation of the factors which may be contributing…

  6. Focusing accounting curricula on students' long-run careers: recommendations for an integrated competency-based framework for accounting education

    Lawson, R.A.; Blocher, E.J.; Brewer, P.C.; Cokins, G.; Sorensen, J.E.; Stout, D.E.; Sundem, G.L.; Wolcott, S.K.; Wouters, M.J.F.

    2014-01-01

    Professional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are

  7. Preparing Students for an Online Accounting Course

    Scofield, Barbara W.; Walsh, Robert J.

    2009-01-01

    Accounting education has been under intense examination for at least the past 20 years (American Accounting Association, 1986; Big Eight Accounting Firms, 1989; AECC, 1990). Similarly, the value of an MBA education has been scrutinized (Leonhardt, 2000 and Mintzberg and Lampel, 2001). Over the past 10 years, online education has grown…

  8. Internal Accountability and District Achievement: How Superintendents Affect Student Learning

    Hough, Kimberly L.

    2014-01-01

    This quantitative survey study was designed to determine whether superintendent accountability behaviors or agreement about accountability behaviors between superintendents and their subordinate central office administrators predicted district student achievement. Hierarchical multiple regression and analyses of covariance were employed,…

  9. The account system for students school‘s attendance

    Birgėlienė, Raminta

    2007-01-01

    SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...

  10. Student Academic Performance in Undergraduate Managerial-Accounting Courses

    Al-Twaijry, Abdulrahman Ali

    2010-01-01

    The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…

  11. Assessing the environmental performance of English arable and livestock holdings using data from the Farm Accountancy Data Network (FADN).

    Westbury, D B; Park, J R; Mauchline, A L; Crane, R T; Mortimer, S R

    2011-03-01

    Agri-environment schemes (AESs) have been implemented across EU member states in an attempt to reconcile agricultural production methods with protection of the environment and maintenance of the countryside. To determine the extent to which such policy objectives are being fulfilled, participating countries are obliged to monitor and evaluate the environmental, agricultural and socio-economic impacts of their AESs. However, few evaluations measure precise environmental outcomes and critically, there are no agreed methodologies to evaluate the benefits of particular agri-environmental measures, or to track the environmental consequences of changing agricultural practices. In response to these issues, the Agri-Environmental Footprint project developed a common methodology for assessing the environmental impact of European AES. The Agri-Environmental Footprint Index (AFI) is a farm-level, adaptable methodology that aggregates measurements of agri-environmental indicators based on Multi-Criteria Analysis (MCA) techniques. The method was developed specifically to allow assessment of differences in the environmental performance of farms according to participation in agri-environment schemes. The AFI methodology is constructed so that high values represent good environmental performance. This paper explores the use of the AFI methodology in combination with Farm Business Survey data collected in England for the Farm Accountancy Data Network (FADN), to test whether its use could be extended for the routine surveillance of environmental performance of farming systems using established data sources. Overall, the aim was to measure the environmental impact of three different types of agriculture (arable, lowland livestock and upland livestock) in England and to identify differences in AFI due to participation in agri-environment schemes. However, because farm size, farmer age, level of education and region are also likely to influence the environmental performance of a

  12. IFRS Accounting in progress : From a student perspective

    2013-01-01

    Students in the course International Accounting at the master level are encouraged to partake not just in class discussions but also in giving classes. This partaking pedagoical orientation helps the students develop analytical and integrative capabilities for dealing with international financial reporting and international accounting policy issues. As a result of this pedagogical direction the students have written, from a student pespective, a text book on different aspects on IFRS accounti...

  13. Nontraditional Student Withdrawal from Undergraduate Accounting Programmes: A Holistic Perspective

    Fortin, Anne; Sauvé, Louise; Viger, Chantal; Landry, France

    2016-01-01

    A collaborative project of several Quebec universities, this study investigates nontraditional student withdrawal from undergraduate accounting programmes. A nontraditional student is older than 24, or is a commuter or a part-time student, or combines some of these characteristics. Univariate and multivariate analyses of student dropout factors…

  14. The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

    Carrington, Linda G.

    2012-01-01

    Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

  15. An Exploration of Students' Conceptions of Accounting Work

    Sin, Samantha; Reid, Anna; Jones, Alan

    2012-01-01

    This study, undertaken at an Australian university, investigates undergraduate accounting students' conceptions of accounting work and discusses the relevance of such conceptions for the work readiness of graduates. Findings based on a phenomenographic investigation show variations in students' awareness of the functional and human aspects of…

  16. The Effect of Accounting Question Response Formats on Student Performance

    Jonick, Christine; Schneider, Jennifer; Boylan, Daniel

    2017-01-01

    The purpose of the research is to examine the effect of different response formats on student performance on introductory accounting exam questions. The study analyzes 1104 accounting students' responses to quantitative questions presented in two formats: multiple-choice and fill-in. Findings indicate that response format impacts student…

  17. Student Preferences for Instructional Methods in an Accounting Curriculum

    Abeysekera, Indra

    2015-01-01

    Student preferences among instructional methods are largely unexplored across the accounting curriculum. The algorithmic rigor of courses and the societal culture can influence these preferences. This study explored students' preferences of instructional methods for learning in six courses of the accounting curriculum that differ in algorithmic…

  18. "LinkedIn" for Accounting and Business Students

    Albrecht, W. David

    2011-01-01

    LinkedIn is a social media application that every accounting and business student should join and use. LinkedIn is a database of 90,000,000 business professionals that enables each to connect and interact with their business associates. Five reasons are offered for why accounting students should join LinkedIn followed by 11 hints for use.

  19. Can a Successful ESL Teacher Hold Deficit Beliefs of Her Students' Home Languages and Cultures?

    Hertzog, Lisa

    2011-01-01

    In this article the author explores the seeming contradictions between the successful teaching practices of an English as a Second Language teacher and the deficit beliefs she expressed toward her students' home languages and cultures. This teacher believed her students were smart and capable, and she held herself accountable for her students…

  20. On Developing the Writing Skills Course for Accounting Students

    Firch, Tim; Campbell, Annhenrie; Lindsay, David H.; Garner, Don E.

    2010-01-01

    The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

  1. Do Accounting Students Believe in Self-Assessment?

    Hill, Tanya

    2016-01-01

    In education, formal assessment focuses on summative assessment with the objective of allocating grades, limiting learning by students. Formative assessment, in the form of self-assessment, has been proposed as beneficial to student learning in various fields. This study explores the perceptions of accounting students of the self-assessment…

  2. Focusing on Student Performance Through Accountability. Challenge to Lead Series

    Diaz, Alicia; Lord, Joan

    2005-01-01

    This report, Focusing on Student Performance Through Accountability, shows that more students, in all groups, are meeting state standards. And parents, communities and education leaders are better informed about student performance than ever before. It shows that large gaps remain in every state. If the state is to reach the No Child Left Behind…

  3. Enhancing Critical Thinking: Accounting Students' Perceptions

    Wilkin, Carla L.

    2017-01-01

    Purpose: The purpose of this paper is to demonstrate how assessment design was used to enhance students' critical thinking in a subject concerned with business enterprise systems. The study shows positive results and favorable perceptions of the merit of the approach. Design/Methodology/Approach: A case study approach was used to examine how the…

  4. Accounting Students' Reflections on a Regional Internship Program

    Bonnie Cord

    2010-09-01

    Full Text Available The opportunity to gain professional industry experience for accounting students while undertaking theirundergraduate degree provides them with both a competitive edge in the marketplace and an opportunity toexperience the activities undertaken in their chosen profession. Structured experiential learning programsprovide students with the practical opportunity to apply their knowledge in an industry context and also toreflect on their personal learning journey. This paper explores the learning contribution of students’reflection-based assessments in an innovative and flexible internship program based on an e-learningframework. Through a preliminary investigation, it has been identified that after undertaking this internshipprogram, accounting students from an Australian regional university have advanced their learning pertainingto workplace preparedness, understanding and application of accounting principles, generic skillenhancement, and consolidation of accounting as their chosen professional career. The paper suggests that aninternship program such as the one examined contributes to the professional accountancy bodies’ andcommunity’s expectations of accounting graduates possessing key cognitive and behavioural skills.

  5. Accounting Students Are Unable to Recognize the Various Types of Accounting Functions.

    Frank, Gary B.; And Others

    1989-01-01

    The authors discuss 258 undergraduate business majors' perceptions of the nature and uses of financial and managerial accounting. Perceptions were measured with Stapel Scales constructed on 11 descriptive statements. Findings indicated that students distinguish between financial and managerial accounting, but that they do not view the two as…

  6. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  7. Accountability among Baccalaureate Nursing Students: Definitions, Perceptions, and Engagement Practices of Accountability

    Ort, Jennifer Ann

    2016-01-01

    To ensure optimal patient care an especially high level of accountability is required when entering the workforce. The purpose of this qualitative study was to explore, describe, and define perceptions of accountability as described by sophomore and senior nursing students in two baccalaureate nursing programs. The research questions aimed to (a)…

  8. Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

    Jaijairam, Paul

    2012-01-01

    Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

  9. SOCIAL ACCOUNTING ASPECTS IN THE PREUNIVERSITY LEVEL REIMBURSEMENT OF STUDENTS

    CENAR IULIANA

    2016-12-01

    Full Text Available The specific accounting approaches in preuniversity accounting are reduced, including the segment accounted for the reimbursementof students travel expenses and other benefits. This paper aims to outline an image of the social aspects of education in the preuniversity public education, represented by reimbursement to the beneficiaries of education, how they are reflected in accounting through the budget classification and disclosed to users via public media. Specifically, our approach refers to scholarships provided by the local administration to support learning, professionalscholarships, as well as various support programs for students who come from families with material difficulties, whose financial backer is the state through school inspectorates.

  10. The Impact of a Participant-Based Accounting Cycle Course on Student Performance in Intermediate Financial Accounting I

    Siagian, Ferdinand T.; Khan, Mohammad

    2016-01-01

    The authors investigated whether students in an Intermediate Financial Accounting I course who took a 1-credit, participant-based accounting cycle course performed better than students who did not take the accounting cycle course. Results indicate a higher likelihood of earning a better grade for students who took the accounting cycle course even…

  11. Perspectives of accounting students and teachers on the changing ...

    Perspectives of accounting students and teachers on the changing role of ... organisations are compelled to improve their financial planning and control functions. ... to alleviate this information gap and for further research on this issue.

  12. Assessing the Preparedness Level of Incoming Principles of Accounting Students.

    Imel, Phillip W.

    2000-01-01

    Reports that the introductory level Principles of Accounting classes at Southwest Virginia Community College (SVCC) had high unsuccessful grade rates between 1989 and 1999. Describes a study conducted to determine whether there was a statistical difference in the test scores and GPA of successful versus unsuccessful accounting students. Finds that…

  13. Empirically Assessing the Importance of Characteristics of Accounting Students.

    Baker, William M.; McGregor, Calvert C.

    2000-01-01

    Three employer groups (n=117), 47 accounting faculty, and 63 students rated the following characteristics of potential employees: master's degree, overall and accounting grade point average, personal integrity, communication skills, energy/drive/enthusiasm, and appearance. Employers and faculty considered integrity extremely important; students…

  14. Student Accountability in Team-Based Learning Classes

    Stein, Rachel E.; Colyer, Corey J.; Manning, Jason

    2016-01-01

    Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…

  15. Evidence of Improvement in Accounting Students' Communication Skills

    Evans, Elaine; Cable, Dawn

    2011-01-01

    Purpose: With large numbers of overseas students enrolled in university accounting courses in Australia, there is a growing trend in the postgraduate accounting courses to approach the problem of language and communication difficulties by offering discipline-specific language training through an embedded curriculum approach in collaboration with…

  16. The Relationship between Religiosity and Academic Performance amongst Accounting Students

    Zubairu, Umaru Mustapha; Sakariyau, Olalekan Busra

    2016-01-01

    In this paper, the association between religiosity and academic performance among accounting students enrolled at the International Islamic University Malaysia (IIUM) is explored, as recent research demonstrates a positive association between religiosity and academic success. Students' religiosity was measured using proxies from an Islamic…

  17. A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability

    Mohamed Saat, Maisarah; Porter, Stacey; Woodbine, Gordon

    2012-01-01

    This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study…

  18. Help-Seeking Behaviors of Accounting Principles I Students.

    Moncada, Susan M.; Sanders, Joseph C.

    This study examined the help-seeking propensities of college students enrolled in a "Principles of Financial Accounting I" course. A total of 364 students responded to a questionnaire on various aspects of help-seeking behavior. It was found that the most frequently used source of help was friends or classmates, followed by the instructor and the…

  19. Making Teachters Accountable for Students'Disruptive Classroom Behaviour

    Verkuyten, Maykel

    2002-01-01

    Using a more conversational analytical approach, this paper examines the various situated ways in which secondary school students, in interaction with teachers, describe and explain their disruptive classroom behaviour. The focus is on how students account for their behaviour and force

  20. The Approaches to Studying of Portuguese Students of Introductory Accounting

    Teixeira, Cláudia; Gomes, Delfina; Borges, Janete

    2013-01-01

    The focus of this paper is an investigation into the approaches to studying of Portuguese students of introductory accounting using the short version of the ASSIST instrument. In doing so, it also examined the impact upon the strategy adopted of the discipline area of students and gender. The results validate the use of the inventory with students…

  1. Causes of Gender Differences in Accounting Performance: Students' Perspective

    Wally-Dima, Lillian; Mbekomize, Christian J.

    2013-01-01

    This study employs the survey method to investigate the factors that cause academic differences between female and male students at the largest university in Botswana. The population of this research was the students of the last three years of the 4 year Bachelor of Accountancy degree programme at the University of Botswana. Anchored on the prior…

  2. Student Success and Institutional Accountability through the Components of Voluntary Framework Accountability

    Mentzer, Stacy

    2015-01-01

    Demands on higher education institutions are growing. Stakeholders are demanding proof of quality to ensure students are receiving the education they are paying for. Institutional accountability is a growing concern for higher education institutions, more specifically community colleges. The diverse characteristics of community colleges have made…

  3. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    2010-07-01

    ... (15 U.S.C. 78a et seq.), provided the funds are invested in a money market fund or in U.S. Treasury... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of blocked funds in interest... offered to other depositors on deposits or instruments of comparable size and maturity. (3) Funds held or...

  4. 31 CFR 585.203 - Holding of certain types of blocked property in interest-bearing accounts.

    2010-07-01

    ... property in interest-bearing accounts. 585.203 Section 585.203 Money and Finance: Treasury Regulations... blocked property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution... subsequent to July 15, 1992, is not being held in an interest-bearing account or otherwise invested in a...

  5. 31 CFR 536.203 - Holding of certain types of blocked property in interest-bearing accounts.

    2010-07-01

    ... property in interest-bearing accounts. 536.203 Section 536.203 Money and Finance: Treasury Regulations... property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution, currently... to the effective date, is not being held in an interest-bearing account, or otherwise invested in a...

  6. 31 CFR 515.205 - Holding of certain types of blocked property in interest-bearing accounts.

    2010-07-01

    ... property in interest-bearing accounts. 515.205 Section 515.205 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Except as provided by paragraphs (d), (e) and (f) of this section, or as... to any such property, unless it is held in an interest-bearing account in a domestic bank. (b) Any...

  7. 31 CFR 500.205 - Holding of certain types of blocked property in interest-bearing accounts.

    2010-07-01

    ... property in interest-bearing accounts. 500.205 Section 500.205 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Except as provided by paragraphs (d), (e) and (f) of this section, or as... to any such property, unless it is held in an interest-bearing account in a domestic bank. (b) Any...

  8. Group work and undergraduate accounting students: a Bourdieusian analysis

    Teviotdale, Wilma; Clancy, David; Fisher, Roy; Hill, Pat

    2017-01-01

    This study investigated students’ views and experiences of group work in a vocationally oriented undergraduate Accounting and Finance degree course in an English post-1992 university. In this context tutors prepare students for the profession and for the workplace, and the development of team-working skills is a core element in the curriculum. This presents a significant challenge to tutors given that students commonly report an aversion to aspects of group work, including a perceived loss of...

  9. Baccalaureate Accounting Student Mentors' Social Representations of Their Mentorship Experiences

    Roy, Vicky; Brown, Patricia A.

    2016-01-01

    Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year…

  10. Student Satisfaction with Cooperative Learning in an Accounting Curriculum

    Farrell, Brian J.; Farrell, Helen M.

    2008-01-01

    Cooperative learning has been introduced into International Accounting, a second year subject at a major Australian university. The purpose was to provide students with a satisfying experience of learning within a social context and to develop their interpersonal, professional and written communication skills. The main data were collected during…

  11. Breaking the Ice: Career Development Activities for Accounting Students

    Kilpatrick, Bob G.; Wilburn, Nancy L.

    2010-01-01

    This paper describes two co-curricular career development activities, mock interviews and speed networking that we provide for accounting majors at our university. The driving force behind both activities was to increase comfort levels for students when interacting with professionals and to enhance their job interview and networking skills.…

  12. Maccoby's Head/Heart Traits: Marketing versus Accounting Students.

    Kochunny, C. M.; And Others

    1992-01-01

    Nineteen head/heart traits derived from Maccoby's business ethics work were rated on importance to future careers by 148 marketing and 178 accounting students. Both groups rated head traits as most important. Marketing majors are not as "games" oriented as social stereotypes would indicate. The apparent imbalance between head and heart traits…

  13. The integration of computerised accounting in the accounting curriculum as an educational learning curve for students entering the business world

    Elmarie Papageorgiou

    2014-06-01

    Full Text Available At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: ‘Computerised accounting is used in the workplace and therefore using it in varsity, grants students a view on how things will be after completion of their respective degrees.’ Accordingly, the purpose of this study was to empirically investigate the perceived acquisition of information technology (IT knowledge and determine the skills required for students to convert the knowledge gained into actions as a learning curve for accounting students entering the business world. The results indicated that students’ knowledge of Accounting I increased with the integration of computerised Accounting in the Accounting I Curriculum.

  14. Religiosity And Moral Competence: A Study Of Malaysia's Accounting Students

    Umaru Mustapha ZUBAIRU

    2017-01-01

    Full Text Available In the earliest part of the twenty-first century, the world was rocked by several financial scandals; from Enron to WorldCom; Tyco to Parmalat; Arthur Andersen to Shell, and more recently, the global financial crisis; these scandals directed the world’s attention towards the seemingly ever-growing moral malaise amongst accountants and business people. In order to address this alarming increase in unethical and immoral behaviours among accountants and business people in Malaysia, the government mandated the teaching of Islamic and Moral studies at all levels of education. The underlying assumption was that an increased level of religiosity would translate into higher levels of moral competency. This paper sought to assess the effectiveness of Malaysia's educational policy of mandatory Islamic studies in developing the moral competencies of the country's future Muslim accountants. This was achieved by determining whether a positive relationship existed between the religiosity and moral competencies of Muslim accounting students enrolled at the International Islamic University Malaysia (IIUM. The results revealed that although a small and positive correlation existed between the students' religiosity and moral competencies, a knowledge gap existed preventing them from being able to fully apply Islamic principles in an accounting context

  15. 20 CFR 670.520 - Are students permitted to hold jobs other than work-based learning opportunities?

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Are students permitted to hold jobs other than work-based learning opportunities? 670.520 Section 670.520 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT...

  16. Racial Isolation, Poverty and the Limits of Local Control as a Means for Holding Public Schools Accountable

    Noguera, Pedro

    2002-01-01

    Drawing on research in Oakland, California over a twenty-year period, Noguera considers how poverty and racial isolation have contributed to the problems confronted by schools in that district and other inner-city communities around the state. He illuminates the factors that hinder the development of social capital in low-income communities, and, in doing so, demonstrates why local control does not make it easier for school systems to address the academic needs of poor students. The wide vari...

  17. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    2010-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...

  18. Awareness of the Public versus Private Accounting Divide, and Its Impact on the Career Path Preference of Accounting Students

    Crossman, H. Anthony

    2017-01-01

    This research assesses what knowledge upper-level accounting students possess about the distinctions between the public and private branches of accounting, as well as the influence such knowledge might have on their accounting branch choice. Overall, the study concluded that, before they were aware of the pros and cons of each career path,…

  19. Educating Accounting Students in the Age of Sustainability

    Mansurul Alam

    2009-12-01

    Full Text Available In many Business Schools today, accounting academics have been introduced to the concept of sustainabilitythat challenges the dominant 20th century way of doing business. In these schools, it is now reasoned that thepurpose of business may be better achieved if it involves taking decisions that recognize the holisticeconomic, social and environmental consequences of those decisions. Simply justifying decisions on the basisthat shareholders’ wealth will be maximized is now thought by many to be inadequate. We argue that this newperspective should not be taught to accounting students. Rather we argue that (following Aristotle studentsshould be exposed to arguments that encourage them to develop the virtue of “unfettered vigor”, comingfrom intelligent personal choice, which will help them recognize that “good living”, by themselves and theirdescendants, is dependent on the sustainable business perspective being adopted in society.

  20. Enhancing Student Learning: An Examination of the Student Use of Textbooks in Financial Accounting

    Jones, Jefferson P.

    2011-01-01

    As accounting instructors, we provide our students with guidance that will assist them in more effectively and efficiently learning the required material. Often, this guidance includes prescriptive advice on how to properly use their textbook. However, little evidence exists as to whether students actually follow our advice on how to use their…

  1. The Relation of Student Engagement and Other Admission Metrics to Master of Accounting Student Performance

    Buckless, Frank; Krawczyk, Kathy

    2016-01-01

    This paper examines whether the use of student engagement (SE) information as part of the admissions process can help us to predict student academic success in Master of Accounting (MAC) programs. The association of SE, undergraduate grade point average (UGPA), and Graduate Management Admissions Test (GMAT) score to academic performance was tested…

  2. Bridging the Gap between Accounting Students and the Profession: A Case Study

    Lightweis, Susan

    2014-01-01

    This study addresses the gap between accounting educators and the profession. Research indicates accounting graduates are underprepared for this challenging career. The issue stems from accounting educators who only lecture and accounting students who memorize the information provided in these lectures. Accounting students need opportunities to…

  3. Gender Roles in Transition: Career and Family Expectations of Accounting Students

    Rebekah J. Maupin

    1993-01-01

    Quantitative data from a study of gender differentiation among accounting students are analyzed to discover if male and female accounting students have different attitudes, orientations, and expectations for career and family. Although some changes toward a more gender-equal population are found, the study results also indicate several potential conflicts which accounting students will have to face as they attempt to combine work and family roles. Both male and female accounting students have...

  4. Examining Students' Feelings and Perceptions of Accounting Profession in a Developing Country: The Role of Gender and Student Category

    Mbawuni, Joseph

    2015-01-01

    This paper examines the preconceived notions accounting students in Ghana have about the accounting profession and whether these perceptions are influenced by gender and student category (graduates and undergraduates). This study was a cross-sectional survey of 516 undergraduate and 78 graduate accounting students from a public university in…

  5. To Be or Not to Be: An Investigation of Accounting Students' Career Intentions

    Ahmad, Zauwiyah; Ismail, Hishamuddin; Anantharaman, R. N.

    2015-01-01

    Purpose: The purpose of this paper is to study accounting students' intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach: Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample…

  6. Hold the Phone! High School Students' Perceptions of Mobile Phone Integration in the Classroom

    Thomas, Kevin; Muñoz, Marco A.

    2016-01-01

    This study examined the survey responses of 628 high school students in a large urban school district to determine their perceptions of mobile phone use in the classroom. Findings indicated that the majority of students (90.7%) were using a variety of mobile phone features for school-related work. Student support for instructional uses of phones,…

  7. How does Student Interest Influence Their Participation Pursuing Accounting Educational Profession?

    Ika Dewi Hartutik

    2016-08-01

    Full Text Available This purpose of this study is to determine the effect of career motivation, motivation quality, economic motivation, social motivation, and motivation on the interest of accounting students to enroll in education programs designed to produce professional accountants. Data analysis here involves descriptive statistics, classical assumptions, and hypothesis testing with multiple linear regression analysis. The results of the study clearly show (1 the motivation of career affects the interest of accounting students to follow PPAk; (2 quality motivation does not affect the interest of accounting students to follow PPAk; (3 economic motivation does not affect the interest of accounting students to follow PPAk; (4 social motivation does not affect the interest of accounting students to follow PPAk; (5 the degree motivation does not affect the interest of accounting students to follow PPAk.   Keywords: motivation, interests, education accounting profession, PPAk

  8. Do Skilled Elementary Teachers Hold Scientific Conceptions and Can They Accurately Predict the Type and Source of Students' Preconceptions of Electric Circuits?

    Lin, Jing-Wen

    2016-01-01

    Holding scientific conceptions and having the ability to accurately predict students' preconceptions are a prerequisite for science teachers to design appropriate constructivist-oriented learning experiences. This study explored the types and sources of students' preconceptions of electric circuits. First, 438 grade 3 (9 years old) students were…

  9. Baccalaureate Accounting Student Mentors’ Social Representations of their Mentorship Experiences

    Vicky Roy

    2016-06-01

    Full Text Available Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year accounting students. We used an exploratory research method based on a qualitative analysis of 34 semi-structured interviews. Our research intends to answer these question: To what extent is a mandatory Student Peer Mentorship Project useful for second and third year Baccalaureate accounting students in developing their interpersonal and communication skills and leadership capacity?; and How can this experience be transferable to the workplace? The main results show that the mentoring experience has provided Baccalaureate students’ with the opportunity to develop their soft-skills, both interpersonal and communication skills, and has improved their leadership capacity. They took diverse actions to motivate their mentees to succeed, drawing on their own past experience of the school, program, courses, and their professors. They provided mentees with information on what to expect in the first semester in their courses as well as where, how, and when to study. These students mentioned that their intrinsic motivation, their personal satisfaction, and their leadership capacity had increased by helping and supporting their mentees. Also, they felt that they improved their communication skills through the ability to provide information and meet and support new accounting students. Finally, their experience seems as valuable for them as for their mentees and is transferable to the workplace. Il a été démontré que le mentorat améliorait l’engagement, la participation et la compréhension dans le milieu de travail grâce au développement de compétences non techniques et de capacités d’encadrement. Cette

  10. Holding Your Hand From a Distance: Online Mentoring and the Graduate Library and Information Science Student

    Elizabeth A. Buchanan, Ph.D.,

    2005-07-01

    Full Text Available The emergence of online education in colleges and universities brings with it a variety of issues and concerns for the remote student. One such issue is online mentoring. This paper presents a study that examines perceptions of the impact and role of online mentoring by online graduate students in a Master of Library and Information Science program. The guiding research question asked “what impact does online mentoring have on the online student experience?” A survey using open and closed-ended response questions was administered. Findings indicate that the participants see the need for online mentors in at least two forms—peer mentors to assist with the “institutional maze” surrounding distance education programs, and secondly, professional mentors to assist with career planning and development. Institutions should thus consider a two-tiered mentor network to meet the needs of students at various points in their academic lives.

  11. An International Study of Career Drivers of Accounting Students in Singapore, Australia and Hong Kong

    Chia, Yew Ming; Koh, Hian Chye; Pragasam, John

    2008-01-01

    This is a comparative study of the career drivers of accounting students in Singapore, Australia and the Hong Kong Special Administrative Region (HKSAR). The study examines the motivational factors that steer accounting students into choosing accounting as a programme of study in their respective countries. Comparative analyses are performed to…

  12. Factors Affecting Students' Career Choice in Accounting: The Case of a Turkish University

    Uyar, Ali; Güngörmüs, Ali Haydar; Kuzey, Cemil

    2011-01-01

    This study investigates the reasons that influence students' career choices in accounting. In order to determine these reasons, a questionnaire survey has been employed. The empirical findings can be divided into two categories. First, students who have a desire to work in accounting field assume that accounting field provides good job…

  13. An Assessment of the Effects of Teaching Methods on Academic Performance of Students in Accounting Courses

    Hosal-Akman, Nazli; Simga-Mugan, Can

    2010-01-01

    This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

  14. The Risks and Opportunities Associated with Weak Arithmatic Skills of Accounting Students

    Kerr, Stephen; Krull, George

    2017-01-01

    This paper explored the authors' concerns about students enrolled in their introductory accounting course. Anecdotal evidence suggested that students struggle with basic arithmetic concepts that underlie basic business transactions even though their math placement and ACT scores are high. A survey of 125 students in a first accounting course was…

  15. Working toward More Engaged and Successful Accounting Students: A Balanced Scorecard Approach

    Fredin, Amy; Fuchsteiner, Peter; Portz, Kris

    2015-01-01

    Prior research indicates that student engagement is the key to student success, as measured by college grades, degree completion, and graduate school enrollment. We propose a set of goals and objectives for accounting students, in particular, to help them become engaged not only in the educational process, but also in the accounting profession.…

  16. Present Situation of Field Training for the Students of Accounting in Saudi Universities: A Field Study on Female Students of the Accounting Department – Princess Nora University

    Mhasen Ali Khalil Alhaj

    2017-12-01

    Full Text Available This study aimed to explore the present situation of field training for the students of the accounting education in Saudi Universities, so as to raise its level and make the best use of it to gain practical experience and professional skills in accounting and other relevant field skills. To achieve this, a field study was conducted on trainee students of the Accounting Department – Princess Nourah University. To collect data for the study, a questionnaire consisting of two parts was used and distributed to groups of female students who were selected through the stratified random method. The sample represented students who were expected to graduate from the department, and who were registered in the Field Training Program. The sample involved students from different three academic levels, and various training days. The results showed statistically significant differences at (α =0.05 in the type of training for building accounting knowledge and skills of the students in the accounting department. This is attributed to the different training institutions. The results also revealed that writing graduation research simultaneously with the training program, whose allotted time is inadequate, would reduce the chance of gaining the desired experiences of field training. It was also clear that discontinuous training would hinder the students from getting the appropriate training opportunities, and that conducting training during the summer semester seemed sufficient and appropriate. Keywords: Accounting education, Field training.

  17. Accountability

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  18. Educational Context: Preparing Accounting Students to Identify Ethical Dilemmas

    Billiot, Mary Jo; Daniel, David; Glandon, Sid; Glandon, TerryAnn

    2012-01-01

    We examine the effect of different contexts in an educational process on measures of ethical sensitivity and levels of moral reasoning of accounting majors in the first Intermediate Accounting course. The educational process compared a context that centers on ethical issues with one that focuses on technical accounting issues. At the end of the…

  19. Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

    Tailab, Mohamed M.

    2013-01-01

    Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

  20. Business and Office Education: Accounting, Clerk. Instructor's Manual [and] Student Learning Activity Guide. Kit No. 204.

    Cliatt, Katherine H.

    This learning activity guide and instructor's manual provide information and exercises for an exploratory activity in accounting. Instructional objectives covered in the guide are for the students to learn (1) reasons for studying accounting and related job descriptions, (2) definitions for accounting terms, (3) the accounting equation, (4) how to…

  1. Accounting Student's Learning Approaches And Impact On Academic Performance

    Ismail, Suhaiza

    2009-01-01

    The objective of the study is threefold. Firstly, the study explores the learning approaches adopted by students in completing their Business Finance. Secondly, it examines the impact that learning approaches has on the student's academic performance. Finally, the study considers gender differences in the learning approaches adopted by students and in the relationship between learning approaches and academic performance. The Approaches and Study Skills Inventory for Students (ASSIST) was used...

  2. Teaching Accounting for Inventory by Calling on Students' Personal Experiences

    Briginshaw, John

    2010-01-01

    This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO [Last In, First Out] liquidations and the concept of the periodic…

  3. Students' performance in accounting: differential effect of field dependence-independence as a learning style.

    Bernardi, Richard A

    2003-08-01

    This study examined the differential moderating effects associated with field dependence-independence and perceptions of stress on students' performance after controlling for SAT Mathematics and Verbal scores as well as students' actual effort on homework. The average performance of 178 third-year accounting majors over three examinations was used to evaluate their understanding of financial accounting. The students also took the Group Embedded Figures Test. While the data indicate that the most significant variables were students' effort, SAT Verbal scores, and their perceptions of stress, these variables were differentially associated with students' performance depending upon whether the student was classified as a field-independent or field-dependent learner.

  4. Defining and Assessing Team Skills of Business and Accountancy Students

    Alghalith, Nabil; Blum, Michael; Medlock, Amanda; Weber, Sandy

    2004-01-01

    The objectives of the project are (1) to define the skills necessary for students to work effectively with others to achieve common goals, and (2) to develop an assessment instrument to measure student progress toward achieving these skills. The defined skill set will form a basis for common expectations related to team skills that will be shared…

  5. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    2010-04-01

    ... to prevent double taxation with respect to the undistributed foreign personal holding company income... stock is owned by B, a nonresident alien individual. For the calendar year 1954 the M Corporation has an...

  6. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  7. An Empirical Look at Developmental Interventions and Student Performance in the First Intermediate Accounting Course

    Ward, Terry J.; Foote, Rebecca A.; Phillips, Mary E.

    2014-01-01

    Due to concerns about student performance in Intermediate Accounting I, our Department of Accounting established an Intermediate Readiness Committee in the spring of 2006 to create a developmental program for students entering Intermediate I, with the goal of improving performance in that course. Over the next two years, the Committee established…

  8. Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

    Hassan, Mahamood M.; Schwartz, Bill N.

    2014-01-01

    This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

  9. How Do Students' Accounts of Sociology Change over the Course of Their Undergraduate Degrees?

    Ashwin, Paul; Abbas, Andrea; McLean, Monica

    2014-01-01

    In this article we examine how students' accounts of the discipline of sociology change over the course of their undergraduate degrees. Based on a phenomenographic analysis of 86 interviews with 32 sociology and criminology students over the course of their undergraduate degrees, we constituted five different ways of accounting for sociology.…

  10. School Autonomy and Accountability: Are They Related to Student Performance? PISA in Focus. No. 9

    OECD Publishing (NJ1), 2011

    2011-01-01

    In recent years, many schools have grown into more autonomous organisations and have become more accountable to students, parents and the public at large for their outcomes. PISA results suggest that, when autonomy and accountability are intelligently combined, they tend to be associated with better student performance. In countries where schools…

  11. Perspectives of accounting students and teachers on the changing ...

    Kirstam

    2014-09-01

    Sep 1, 2014 ... changes in manufacturing and information technology, organisations ... the strategic decision making function in organisations. Changes ...... organisations on account of their positive image, a much higher percentage (79.4%).

  12. Some Determinants of Student Performance in Principles of Financial Accounting (II) – Further Evidence from Kuwait

    Khalid, Abdulla A.

    2012-01-01

    The purpose of this study was to perform an empirical investigation of the influence of select factors on the academic performance of students studying Principles of Financial Accounting (II). This study attempts to fill some of the gaps in the existing local and regional accounting education literature and to provide comparative evidence for the harmonization of international accounting education. A stepwise regression model using a sample of 205 students from the College of B...

  13. Accounting Students' Reflections on a Course to Enhance Their Interpersonal Skills

    Daff, Lyn

    2013-01-01

    Communication skills are critical for an accountant's workplace success; however accounting education research to date has mainly focused on the writing and presentation skills aspects of communication skills. Research on developing accounting students' interpersonal skills has received scant attention. This paper provides an example of how to…

  14. Using First-Person Accounts To Teach Students about Psychological Disorders.

    Banyard, Victoria L.

    2000-01-01

    Describes instructional use of brief first-person accounts of mental disorders. Explores the benefits of using first-person, autobiographical accounts as required reading in a course on abnormal psychology. Finds that first-person accounts were more helpful in increasing student appreciation of the experience of having a disorder and empathy for…

  15. Attitudes of Students and Practitioners Regarding Ethical Acceptability of Accounting Transactions

    Fischer, Mary; Marsh, Treba; Hunt, George L.

    2013-01-01

    This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers' call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition…

  16. A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

    Morris, David E., Sr.; Scott, John

    2017-01-01

    The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…

  17. Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach

    Stone, Gerard; Lightbody, Margaret; Whait, Rob

    2013-01-01

    Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to…

  18. Peer-Mentoring Undergraduate Accounting Students: The Influence on Approaches to Learning and Academic Performance

    Fox, Alison; Stevenson, Lorna; Connelly, Patricia; Duff, Angus; Dunlop, Angela

    2010-01-01

    This article considers the impact of a student peer-mentoring programme (the Mentor Accountant Project, MAP) on first-year undergraduates' academic performance. The development of MAP was informed by reference to extant literature; it relies on the voluntary services of third-year students who then act as mentors to first-year student mentees in…

  19. Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

    Inuwa, Umar; Abdullah, Zarifah; Hassan, Haslinda

    2017-01-01

    This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely:…

  20. The Impact of Accountability on Student Performance in a Secondary Physical Education Badminton Unit

    Lund, Jacalyn; Shanklin, Jennifer

    2011-01-01

    The purpose of this study was to examine the effect of accountability on the quality of student motor responses during a 10-day badminton unit with female high school students enrolled in a required physical education class. Students in the control class participated in the same learning activities taught by the same teacher as the treatment…

  1. Selected determinants may account for dropout risks among medical students

    Mørcke, Anne Mette; O'Neill, Lotte; Kjeldsen, Inge Trads

    2012-01-01

    INTRODUCTION: The dropout level from the Danish medical schools is high, but we have only little insight into this problem. The purpose of this study was to qualify the ongoing discussions concerning dropout. MATERIAL AND METHODS: In this retrospective cohort study, relevant variables were...... extracted from the established database of Aarhus University for the 639 students initiating medicine studies between 1 January 1999 and 31December 2000. A multivariate pre-admission and post-admission model was examined. RESULTS: Of the 639 medical students, 20% dropped out. Most students dropped out...... during their first year. The type of admission exam was a strong predictor of dropout in the pre-admission model, whereas previous higher education protected against dropout. Obtaining leave was a very strong predictor of dropout in the post-admission model, whereas high grades protected against dropout...

  2. The Accountability Illusion: North Dakota

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  3. Graduate Accounting Students' Perception of IT Forensics: A Multi-Dimensional Analysis

    Grover S. Kearns

    2009-03-01

    Full Text Available Forensics and information technology (IT have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students.

  4. Selected determinants may account for dropout risks among medical students.

    Mørcke, Anne Mette; O'Neill, Lotte; Kjeldsen, Inge Trads; Eika, Berit

    2012-09-01

    The dropout level from the Danish medical schools is high, but we have only little insight into this problem. The purpose of this study was to qualify the ongoing discussions concerning dropout. In this retrospective cohort study, relevant variables were extracted from the established database of Aarhus University for the 639 students initiating medicine studies between 1 January 1999 and 31 December 2000. A multivariate pre-admission and post-admission model was examined. Of the 639 medical students, 20% dropped out. Most students dropped out during their first year. The type of admission exam was a strong predictor of dropout in the pre-admission model, whereas previous higher education protected against dropout. Obtaining leave was a very strong predictor of dropout in the post-admission model, whereas high grades protected against dropout. The dropout rate has been decreasing during the past decade. Young people considering studying medicine could be advised to choose natural science subjects in high school, and a number of research questions concerning preparedness for medical school are worth pursuing. Leave or very low grades during the first and second study years might serve as red flags to supervisors. Study research was funded by Aarhus University. Not relevant, register-based research with no biological human material cannot be notified to the Danish Committee System. The Danish Data Protection Agency allows schools to conduct anonymized, non-sensitive, educational analyses without notification.

  5. Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

    Umar Inuwa

    2017-07-01

    Full Text Available This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely: experimental (i.e., cooperative learning approach and control group (i.e., conventional approach, both at random. A Financial Accounting Achievement Test (FAAT was used as an instrument for data collection. The study found that at the pre-test stage, there was no statistically significant difference between the achievement of cooperative learning students and conventional approach students, the results suggested that the students were initially equal in terms of their achievements. Nevertheless, at the post-test stage, the achievement of students who were exposed to the cooperative learning was found to be significantly better than the achievement of students who were exposed to the conventional approach. The findings further suggested that cooperative learning approach effectively enhanced the financial accounting achievement of the secondary school students. It is, therefore, recommended that government should encourage both curriculum planners and secondary schools’ teachers to adopt cooperative learning approach as an instructional approach for teaching financial accounting in secondary schools to improve students’ achievement in the subject.

  6. Assessing the Job Selection Criteria of Accounting Students: a Normative Approach

    zubairu, umaru; Ismail, Suhaiza; Abdul Hamid, Fatima

    2017-01-01

    This research assessed to what extent final-year Muslim accounting students in Malaysia considered Islamic principles when choosing a job after graduation. 356 final-year Muslim accounting students in four Malaysian universities were surveyed using an open-ended job selection scenario. The result shows that reality does not live up to the ideal. Only 16% of the respondents apply Islamic principles in making a job selection decision. The remaining 84% are more concerned with other criteria suc...

  7. The behaviours of nurses that increase student accountability for learning in clinical practice: An integrative review.

    Perry, Christina; Henderson, Amanda; Grealish, Laurie

    2018-06-01

    To identify nurses' behaviours that promote student accountability for learning in clinical practice. Health care services are experiencing significant strain in meeting clinical education requirements of increasing numbers of nursing students enrolled in undergraduate nursing programs. Internationally, the transition to university based education for nurses has seen the emergence of issues for busy clinicians trying to manage increasing workloads with responsibility for student learning. An understanding of what types of supervisor behaviours promote student accountability for learning, may support clinicians to more effectively manage their dual roles of clinical care and student support. An integrative approach was adopted for this review. A search of the Cumulative Index of Nursing and Allied Health Literature, Pubmed, Scopus and Embase was undertaken, limited to articles published between 2000 and March 2017. Whittemore and Knafls' (2005) framework for conducting integrative reviews was used to ensure a methodological and rigorous approach. Nine studies were considered. Behaviours emerged in relation to four themes including: belongingness associated with a genuine partnership; empowerment and increasing student self-efficacy; trust linked to increasing and staged independence; and balancing clinical and educational requirements. Behaviours of nurses significantly influence students' accountability for learning and accordingly, their ability to be adequately prepared for professional nursing practice. Understanding behaviours that impact on students' approach to clinical placement can guide nurses in their approach to facilitating student learning, in particular, behaviours that increase student responsibility and independence over the continuum of clinical education. Copyright © 2018 Elsevier Ltd. All rights reserved.

  8. Understanding Accounting as a Career: An Immersion Work Experience for Students Making Career Decisions

    McGrath, Dianne; Murphy, Daniel

    2016-01-01

    This paper reports on a project which is designed to increase the participation of high school students in accounting work experience placements. The focus of the paper is on an Australian-based project which overcomes the identified barriers to offering high school accounting work experience placements with a resultant increase in the number and…

  9. The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

    Moore, Mitzi Lee

    2012-01-01

    This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

  10. School Accountability Systems and the Every Student Succeeds Act. Re:VISION

    Martin, Mike

    2016-01-01

    The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…

  11. The Meta Language of Accounting: What's the Level of Students' Understanding?

    Elson, Raymond J.; O'Callaghan, Susanne; Walker, John P.; Williams, Robert

    2013-01-01

    Students rely on rote knowledge to learn accounting concepts. However, this approach does not allow them to understanding the meta language of accounting. Meta language is simply the concepts and terms that are used in a profession and are easily understood by its users. Terms such as equity, assets, and balance sheet are part of the accounting…

  12. The New Scarlet Letter: Student Perceptions of the Accounting Profession after Enron

    Coleman, Mimi; Kreuze, Jerry; Langsam, Sheldon

    2004-01-01

    Recent scandals have tarnished the integrity of the accounting profession, marking it with a modern version of the scarlet letter "A," which represented disgrace in Nathaniel Hawthorne's "The Scarlet Letter." In this study, the authors surveyed college business students on their perceptions of the accounting profession and examined how it can…

  13. Student Perceptions of the First Course in Accounting: Majors versus Non-Majors

    Tickell, Geoffrey; Lim, Tiong Kiong; Balachandran, Balasinghan

    2012-01-01

    This paper contributes to the continuing debate regarding the curriculum for the first undergraduate course in accounting by examining student perceptions from studying such a course. Participants are divided into two cohorts--Accounting & Finance Majors (AFM) and Other Business Majors (OBM). Results reported in this paper indicate that…

  14. THE IMPACT OF UNIVERSITY EDUCATION ON THE MORAL DEVELOPMENT OF ACCOUNTING STUDENTS: A CASE STUDY

    Umaru Zubairu

    2016-01-01

    Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study assessed the progress of Malaysian universities in meeting this important mandate by evaluating the moral development of accounting students enrolled at the International Islami...

  15. VOT Enterprises, Inc. An Accounting Task Simulation. Employee's Manual [Student's Guide] and Employer's Manual [Teacher's Guide].

    Dixon, Rose; And Others

    This accounting task simulation is designed for use in office occupations programs at the secondary level. The primary purpose is to give the student the opportunity to become familiar with the tasks and duties that may be performed by accounting personnel in a real work situation. The employer's manual provides general information for the student…

  16. An Observational Assessment of Accountability Systems for Our "Handicapped" Students and Their Impact on Educators.

    Kunzweiler, Charles

    1981-01-01

    Present systems of accountability, which require excessive paperwork and force teachers into the "Directive Teaching Model," cause special education teachers to be accountable to the system rather than to self-actualization needs of students. Special education teachers must have the freedom and training to create "unique"…

  17. Determining the profile of the successful first-year accounting student

    A concern about the pass rate in first-year accounting courses in higher education has resulted in a number of national and international research projects on the subject. Researchers have looked at the possible effect of factors such as the student's proficiency in English, prior experience in accounting and mathematics,

  18. ACCOUNTING OF THE SETTLEMENTS WITH STUDENTS IN HIGHER EDUCATION INSTITUTIONS

    HOLT GHEORGHE

    2015-03-01

    Full Text Available The mission of universities and their public recognition as a provider of quality education has changed significantly over the centuries. Making a real quality of education in universities has made legislative basis. This stage requires a strong, accurate knowledge and their application by universities, students and executives factors ministry. In this context, correct information to all stakeholders and decision-makers with a set of standards and recommendations to really contribute to quality assurance becomes an immediate need. It is mandatory to take the constructive decisions in all academic structures designed to ensure and assess the quality and conservation values and experience to date of the institution empowered to ensure this fundamental parameter of education and its financing. The diversity of higher education pathways that facilitate insertion of the graduate labor market is a recognized value of the European Higher Education Area, but the understanding of how to implement / manage this diversity, in terms of socially recognized needs to be commonly accepted quality standards the content of education, still remains to be a concern for many academic communities collateral or an enigma. Public higher education institutions are established in order to produce public services (education, research quality (which can be measured by various indicators. To achieve this, they use limited public financial resources, subject to strict rules, especially when it comes to the budget.

  19. Students' Perceptions of Their First Accounting Class: Implications for Instructors

    Abbott, Jean Ingersoll; Palatnik, Barry R.

    2018-01-01

    The purpose of this action research study is to learn directly from undergraduate students, through focus groups, about their experiences in their first accounting class, especially about the students' knowledge and practice of critical thinking and about which classroom experiences engaged their attention and enhanced learning. The findings show…

  20. Introductory Accounting Students' Motives, Expectations and Preparedness for Higher Education: Some Portuguese Evidence

    Teixeira, Cláudia; Gomes, Delfina; Borges, Janete

    2015-01-01

    In Portugal, the massive expansion and diversification of higher education has led to a large and diverse student population. This has impacted on the complexity of the higher education learning environment and has implications for the teaching and learning activities. Thus, the current study examines Portuguese introductory accounting students'…

  1. Negative Opinion of Company Environment Mediates Career Choice of Accountancy Students

    Tong, David Yoon Kin; Tong, Xue Fa

    2012-01-01

    Purpose: The purpose of this paper is to explore accountancy students' pre-employment decisions as regards pursuing a career after completing an internship. The paper aims to analyse the mediating effect of aspects of students' training experience in firms as direct/indirect factors which influence their career decisions.…

  2. Musical Identities in Transition: Solo-Piano Students' Accounts of Entering the Academy

    Juuti, Sini; Littleton, Karen

    2010-01-01

    The purpose of this study was to explore the identity work of adult instrumental students negotiating their entry to a prestigious music academy and the professional field of music. Ten classical solo-piano students' accounts of their musical histories and experiences were collected through research interviews. The thematic analyses presented…

  3. Distance Learning in an Accounting Principles Course--Student Satisfaction and Perceptions of Efficacy

    Vamosi, Alexander R.; Pierce, Barbara G.; Slotkin, Michael H.

    2004-01-01

    In this study, the authors employed a novel, dual approach toward the delivery of course material to assess students' satisfaction with distance learning and their perceptions of its efficacy. Students in two sections of an Introduction to Financial Accounting course received instruction that alternated between traditional, live lectures and live…

  4. How Much Do Study Habits, Skills, and Attitudes Affect Student Performance in Introductory College Accounting Courses?

    Yu, Darwin D.

    2011-01-01

    Background: Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for studying, and generally exhorting students to "work hard". Aims: This paper examines the impact…

  5. Student Status and Academic Performance: Accounting for the Symptom of Long Duration of Studies in Greece

    Katsikas, Elias; Panagiotidis, Theodore

    2011-01-01

    This study employs administrative and survey data to assess the relationship between students' socioeconomic background and educational outcomes, using regression and quantile regression methods. We take into account the existing institutional framework which allows differentiation in the duration of studies among students. We examine the…

  6. Measuring the Academic Self-Efficacy of First-Year Accounting Students

    Byrne, Marann; Flood, Barbara; Griffin, Julie

    2014-01-01

    This study measured the levels of academic self-efficacy of first-year accounting students. It also investigated whether there were any gender differences and the extent to which efficacy levels explained variation in academic performance. Overall the analysis revealed that many students lacked the confidence to participate fully in the academic…

  7. The Teaching of Ethics in Undergraduate Accounting Programmes: The Students' Perspective

    Graham, Alan

    2012-01-01

    This paper solicits the views of students in order to assess the goals and effectiveness of the teaching of ethics in undergraduate Accounting programmes. Using a survey and interviews, the opinions of second-year undergraduate students at a UK university were obtained. Their perception of the aims and importance of ethics and their preferred…

  8. Chinese Students' Perceptions of the Teaching in an Australian Accounting Programme--An Exploratory Study

    Wong, Grace; Cooper, Barry J.; Dellaportas, Steven

    2015-01-01

    This exploratory study is designed to elicit and understand the views of Mainland Chinese students concerning their learning experience in an Australian accounting education programme. The article contributes to the literature by investigating the issues and implications associated with international students' perceptions of teaching, as little…

  9. The Relative Performance of Female and Male Students in Accounting Principles Classes.

    Bouillon, Marvin L.; Doran, B. Michael

    1992-01-01

    The performance of female and male students in Accounting Principles (AP) I and II was compared by using multiple regression techniques to assess the incremental explanatory effects of gender. Males significantly outperformed females in AP I, contradicting earlier studies. Similar gender of instructor and student was insignificant. (JOW)

  10. The Impact of the Supplemental Instruction Leader on Student Performance in Introductory Accounting

    Jones, Jefferson P.

    2013-01-01

    This study explores the association between a supplemental instruction (SI) program and student performance in an introductory accounting course. SI is a proactive academic support program that is aimed at improving student learning in traditionally "high-risk" college courses by integrating learning and critical thinking strategies with…

  11. Developing a Model for Identifying Students at Risk of Failure in a First Year Accounting Unit

    Smith, Malcolm; Therry, Len; Whale, Jacqui

    2012-01-01

    This paper reports on the process involved in attempting to build a predictive model capable of identifying students at risk of failure in a first year accounting unit in an Australian university. Identifying attributes that contribute to students being at risk can lead to the development of appropriate intervention strategies and support…

  12. The Use of a Serious Game and Academic Performance of Undergraduate Accounting Students: An Empirical Analysis

    Malaquias, Rodrigo Fernandes; Malaquias, Fernanda Francielle de Oliveira; Borges, Dermeval M., Jr.; Zambra, Pablo

    2018-01-01

    The literature on serious games (SGs) indicates that they are very useful tools to improve the teaching/learning process. In this paper, we analyze some potential benefits of a SG on academic performance of undergraduate accounting students. The database is comprised of scores obtained by students during an undergraduate discipline related with…

  13. The Value of Incorporating Emotional Intelligence Skills in the Education of Accounting Students

    Greg Jones

    2009-06-01

    Full Text Available The tasks and skills that are required of accounting practitioners in today’s global business environment havechanged significantly since the early 1990s. No longer are accounting practitioners required merely toundertake the tasks necessary for information provision, such as bookkeeping, data analysis and taxpreparation. Instead, they are now in a more encompassing position which has extended their roles intoinformation facilitation, thus repositioning accountants as knowledge professionals rather than accountingtechnicians. This in turn suggests a need for a greater emphasis on incorporating components of emotionalintelligence in accounting education. However, as accounting students are generally not aware of thisexpanded role, those who are attracted into accounting courses may not possess the appropriate aptitude thatwould provide a good foundation for developing the skills now required in the professional accountingenvironment. Therefore, it is important that the teaching of accounting should incorporate strategies thatenable students to understand and the need for developing these necessary, but often missing, competencies.This paper reports on two independent studies conducted at an Australian university which suggest thatincorporating emotional intelligence skills into the education of accounting students, by providing a variety oflearning environments and tasks, may be beneficial to accounting graduates as they seek employment.

  14. Nursing Students' Perceptions of Confidentiality, Accountability, and E-Professionalism in Relation to Facebook.

    Barnable, Alexia; Cunning, Glenda; Parcon, Mariel

    This study examined nursing students' perceptions of confidentiality, accountability, and e-professionalism in relation to Facebook. All of the students were aware that posting patients' names and pictures of patients constituted a confidentiality breach. When comparing students based on educational status, there were differing opinions on whether employers should use Facebook profile information for hiring decisions. Nursing programs should provide current education, including clear and up-to-date policies, about social media use.

  15. Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students

    José Luis Arquero

    2017-01-01

    Full Text Available The dynamics of the global business environment have led to changes in the skills required by accountants in order to add value for their clients. Consequently, there is a growing pressure on accounting educators to design and implement educational programmes that could contribute to the development of the relevant skills. In such a context, it is possible that some characteristics of students (for example communication apprehension, ambiguity tolerance, or learning styles could be constraints on both skills development and pedagogical change. Previous studies have reported that accounting students tend to have higher levels of the constraining characteristics than students from other disciplines. However, previous research has not considered the extent to which those characteristics are inter-related or have possible synergistic effects in accounting students. The results of this study, based on a sample of accounting students, indicate that those relationships exist. The patterns of correlations are indicative of the constraints that an accounting educator must overcome to effectively develop certain skills. Implications of the results are discussed.

  16. Experiences from a Student Programme Designed to Examine the Role of the Accountant in Corporate Social Responsibility (CSR)

    Holland, Leigh

    2004-01-01

    This paper investigates how one course--a final year undergraduate module--has been developed and implemented to inform students about corporate social responsibility from an accounting perspective. It takes as its core the notion of accounting and accountability, and is delivered by accounting lecturers to business students following a range of…

  17. THE IMPACT OF UNIVERSITY EDUCATION ON THE MORAL DEVELOPMENT OF ACCOUNTING STUDENTS: A CASE STUDY

    Umaru Zubairu

    2016-04-01

    Full Text Available Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study assessed the progress of Malaysian universities in meeting this important mandate by evaluating the moral development of accounting students enrolled at the International Islamic University Malaysia (IIUM. The results of the survey revealed that there was so significant difference in the moral competencies of 2nd-year and final-year accounting students at IIUM. The implication of this result is that IIUM's current crop of final-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place.

  18. SYSTEM OF THE AUTOMATED ACCOUNTING OF ENERGY RESOURCES ON JSC «BMZ — MANAGEMENT COMPANY OF HOLDING «BMK

    S. Demyanov

    2015-01-01

    Full Text Available The system of the automated accounting of energy resources allows to quickly obtain the data on energy consumption, to analyze consumption of energy carriers, and to find possible ways of energy economy is presented in this article.

  19. The Use of A Serious Game and Academic Performance of Undergraduate Accounting Students: An Empirical Analysis

    Rodrigo Fernandes MALAQUIAS

    2018-04-01

    Full Text Available The literature on serious games (SGs indicates that they are very useful tools to improve the teaching/learning process. In this paper, we analyze some potential benefits of a SG on academic performance of undergraduate accounting students. The database is comprised of scores obtained by students during an undergraduate discipline related with accounting history. The game was presented to the students during the academic semester of the discipline; they also developed an academic activity using the concepts of this game. The main results of the paper indicate that students who used the game and scored the maximum grade in this activity also registered higher indexes of academic performance in such discipline. These results reinforce the benefits of the SG to interact with undergraduate students and teach academic content.

  20. Financial Learning: Is It The Effective Way to Improve Financial Literacy among Accounting Students?

    Herawati Nyoman Trisna

    2018-01-01

    Full Text Available The aims of this study are to determine: the difference of financial literacy level between students who have had experience in financial learning and who have not had experience in financial learning. The data for this study was collected through financial literacy test and questionnaire which was distributed through randomized sampling method. A total of 173 completed and usable questionnaire have been collected. The result shows that the level of financial literacy among accounting students comes under below optimal standard category. Students who have had financial learning experience have a higher level of financial literacy than students who have not. This study provides means to improve financial learning for accounting students in preparation for creating a prosperous future.

  1. The Impact of Attending Religious Schools on the Moral Competencies of Accounting Students

    Umaru Mustapha Zubairu

    2016-11-01

    Full Text Available For over a century, scholars have argued that religious education is crucial for the developed of students' moral competencies. This study sought to empirically test this assertion by comparing the moral competencies of two sets of Muslim accounting students: those who had attended a religious secondary school and those who attended a public (secular secondary school in Malaysia. The focus on accounting students is quite important in an era where the moral competencies of accountants has been in the public eye due to their complicity in the rash of financial scandals that have plagued the business world over the last two decades. The Muslim Accountant Moral Competency Test (MAMOC was developed by a collaboration with Islamic accounting scholars and was used to measure the students' moral competencies. Although the results revealed that there was no difference in the moral competencies of both sets of students, they both displayed satisfactory levels of moral competency which vindicates the Malaysian government's policy of mandating Islamic education in all secondary schools, whether religious or secular. 

  2. TESTING MASTER STUDENTS PERCEPTION REGARDING JUDGMENT AND DECISION MAKING IN ACCOUNTING

    2015-07-01

    Full Text Available The human mind is amazing. Judgment and reasoning is also a fascinating and complex world. The purpose of this paper is to link the perception of master students to professional judgment and decision making in accounting and to analyze and test some correlations between endogenous human variables and the act of reasoning. The variables were selected after studying psychology cognition literature based on works conducted by researchers interested in matters like economics or financial reporting. Our research was carried out based on a questionnaire and the investigation was conducted in October-November 2014, being elected economics master students from University of Oradea, Faculty of Economics, majors AABM and FBI. These majors were chosen because their academic curricula contain accounting disciplines. We have received answers from 106 students. Intentionally, the study was conducted on economic master students rather than on professional accountants because for the former making logical judgments for assigning an appropriate accounting treatment of an event requires more effort, more attention. Taking into account works done by previous researchers interested in the topic of heuristics for making accounting judgments we have statistically tested our research hypotheses. The obtained results showed that there is a weak influence between the master students’ age and the way they make decisions and their perception on the necessity of existence of a theoretical conceptual framework for professional JDM in accounting and there is a correlation between master students’ ability to assume risks and their opinion on the choice of accounting handling. The main finding of this empirical study is that such research topic is worth to be continued to investigate and develop other possible links between psychological triggers and JDM in accounting.

  3. How Improve Operational Research Learning? A Performance Analysis of Business Administration and Accounting Students

    Cesar Duarte Souto-Maior

    2014-12-01

    Full Text Available This paper analyses factors that can affect Business Administration and Accounting students’ performance in Operational Research course. To accomplish this, were analyzed de final grade of 556 undergraduate students. The hypotheses of research were analyzed using two-tailed t test. The result confirms most of the hypotheses, however two of them were not significant. The results show that female students perform better than male students; better classified students on application process have higher scores, as well as students who do the course in the morning and students who have more colleagues from the original group. We also found a negative correlation between absence and final grade. However, the major (Business Administration or Accounting and the class size were not significant. The correlation between independent variables show that female students present less absence than male. Also the absences are related with bigger classes and less colleagues form original group. Having more colleagues of the original group can encourage the student to go to class. These findings could be important for teachers and educational institutions during development of new strategies and learning methods, as well as for students planning new forms to improve their own performance. Moreover, these results also contribute to the discussion of important issues, providing background and arguments for further research.

  4. Why do Accounting Students at Higher Learning Institutions Conduct an Academic Dishonesty?

    Mustikarini Arizona

    2017-01-01

    Full Text Available Academic dishonesty is a serious educational problem. Moreover, the tendency to cheat at workplace appertain with the frequency of cheating in college. This study aims to empirically examine the influence of individual factors and situational factors to the intention of accounting students to conduct an academic dishonesty. This study uses survey as data collection technique by employing a set of a questionnaire. This result of this research finds that attitudes, subjective norms, and perceived behavioural control have positive and significant effects to the intention of the accounting students to commit an academic dishonesty. However, among three situational factors only pressure and definitional ambiguity that have a positive and significant effect to the intention of accounting students.

  5. Cognitive style as a factor in accounting students' perceptions of career-choice factors.

    Gul, F; Huang, A; Subramaniam, N

    1992-12-01

    Since prior studies of individuals' perceptions of career-choice factors have not considered the effect of cognitive styles of subjects, this study, using 68 accounting students, investigated the mediating effects of the field dependent-independent cognitive dimension on perceptions of the importance of career-choice factors. The results, in general, show that cognitive style affected individuals' perceptions of career-choice factors, suggesting that future studies of individuals' perceptions should take into account individual cognitive differences.

  6. Assessing the Job Selection Criteria of Accounting Students: A Normative Approach

    Umaru Zubairu

    2017-08-01

    Full Text Available This research assessed to what extent final-year Muslim accounting students in Malaysia considered Islamic principles when choosing a job after graduation. 356 final-year Muslim accounting students in four Malaysian universities were surveyed using an open-ended job selection scenario. The result shows that reality does not live up to the ideal. Only 16% of the respondents apply Islamic principles in making a job selection decision. The remaining 84% are more concerned with other criteria such as personal interests, salary considerations, and company reputation.

  7. Developing the moral competencies of accounting students: a case study of International Islamic University Malaysia (IIUM

    Umaru Zubairu

    2015-12-01

    Full Text Available Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study sought to assist the accounting department at the International Islamic University Malaysia (IIUM in achieving this mandate by evaluating the moral competencies of 2nd-year students enrolled in the department. The evaluation revealed that the students' had below par levels of moral competencies in dealing with ethical dilemmas in an accounting context. The implication of these results is that IIUM's accounting department has to critically assess the ethical content of its curriculum in order to ensure that it is capable of developing the moral competencies of these students to an excellent level. Additionally, there is a need for IIUM to institutionalize the measurement of students' moral competencies so that an objective determination can be made as to how effective the department is in developing the moral competencies of its students

  8. Modelling Job-Related and Personality Predictors of Intention to Pursue Accounting Careers among Undergraduate Students in Ghana

    Mbawuni, Joseph; Nimako, Simon Gyasi

    2015-01-01

    This study principally investigates job-related and personality factors that determine Ghanaian accounting students' intentions to pursue careers in accounting. It draws on a rich body of existing literature to develop a research model. Primary data were collected from a cross-sectional survey of 516 final year accounting students in a Ghanaian…

  9. Management of Holding and Evaluating Comprehensive System of Electronic Clinical Reasoning Exams (Sajab in the Sixth Nationwide Medical Sciences Students Olympiad

    Manouchehr Khoshbaten

    2015-12-01

    Full Text Available Introduction: The Nationwide Medical Sciences Students purpose of the Olympiad is to discover student’s talents and encourage them to study. It seems that holding regional Olympiad exams to select students for the National Olympiad can help us to maintain fairness. The aim of this study is Management of Holding and Evaluating Clinical Reasoning Exams Using a Comprehensive System of Electronic Clinical Reasoning Exams. Methods: Study was carried out in 2013 at the University of Medical Sciences on 750 students, 250 question designers, 37 responsibles. The nationwide universities held regional exams for the Student Olympiad in the area of clinical reasoning on specific dates and times. A quality review of the exams was done to study the strengths and weaknesses and to eliminate shortcomings and problems. Therefore, a researcher created a questionnaire with a reliability of R= 0.86 and validity was confirmed by experts, which was then loaded into the system. The collected data were analyzed using SPSS and descriptive statistics (Percent, Average, standard deviation. Results: The multimedia educational quality of the system, with an average of 69.36 ±22.79, the students and faculty members evaluated as good, with averages of 64.30 ±23.48 and 67.28 ± 22.43, respectively. The quality of the exam was evaluated as excellent by faculty members, with an average of 94.63 ±16.60 and 59.52 ±27.46, by the students. Conclusion: Evaluating the quality of the system’s performance and its ability to assess students will lead to a clarification of its strengths and weaknesses. Finally, result in the creation of a high quality evaluation system.

  10. "Lights, Camera, Action!" Video Technology and Students' Perceptions of Oral Communication in Accounting Education

    Cameron, Craig; Dickfos, Jennifer

    2014-01-01

    This paper examines the influence of an authentic assessment item on three dimensions of oral communication in accounting education: skills, self-efficacy, and relevance. An explanatory mixed methods design is used to explore students' perceptions of their development. The results indicate that an elevator pitch assessment has a positive impact on…

  11. Determinants of Students' Academic Performance in Four Selected Accounting Courses at University of Zimbabwe

    Nyikahadzoi, Loveness; Matamande, Wilson; Taderera, Ever; Mandimika, Elinah

    2013-01-01

    The study seeks to establish scientific evidence of the factors affecting academic performance for first year accounting students using four selected courses at the University of Zimbabwe. It uses Ordinary Least Squares method to analyse the influence of personal and family background on performance. The findings show that variables age gender,…

  12. Accounting for the Gender Gaps in Student Performance in Reading and Mathematics: Evidence from 31 Countries

    Marks, Gary N.

    2008-01-01

    In most countries, girls perform better than boys in reading but worse in mathematics. However, there is much variation between countries. Explanations for the gender gaps include the organisation of the school system, students' expectations and macro-societal factors. The purpose of this paper is to account for gender differences in both reading…

  13. Does LibQUAL+[TM] Account for Student Loyalty to a University College Library?

    Helgesen, Oyvind; Nesset, Erik

    2011-01-01

    Purpose: The purpose of this paper is to find out whether LibQUAL+[TM]can account for student loyalty to the library of an institution of higher education. LibQUAL+[TM] is a marketing tool that is used to measure perceived service quality of libraries, and the present analysis aims at validating this service quality instrument within a more…

  14. The Nature of the Gift: Accountability and the Professor-Student Relationship

    Martinez-Aleman, Ana M.

    2007-01-01

    In this paper I introduce the theory of gift giving as a possible means to reconcile the contradictions inherent in accountability measures of "faculty productivity" in the American university. In this paper I sketch the theory of gift economies to show how, given the historical ideals that characterize the faculty-student relationship, a theory…

  15. Do Accounting Students Have Realistic Expectations of Information Technology Usage in Nonprofit Organizations?

    Foust, Karen M.; Kleen, Betty A.; Shell, L. Wayne

    Not-for-profit organizations employ 11% of all U.S. workers; these organizations are often the recipients of hand-me-down hardware and software. This study investigates accounting students expectations of the information technology available to and used by not-for-profit organizations. In this descriptive study, based on two different surveys,…

  16. A Multilevel Study of Students' Motivations of Studying Accounting: Implications for Employers

    Law, Philip; Yuen, Desmond

    2012-01-01

    Purpose: The purpose of this study is to examine the influence of factors affecting students' choice of accounting as a study major in Hong Kong. Design/methodology/approach: Multinomial logistic regression and Hierarchical Generalized Linear Modeling (HGLM) are used to analyze the survey data for the level one and level two data, which is the…

  17. Deep-Elaborative Learning of Introductory Management Accounting for Business Students

    Choo, Freddie; Tan, Kim B.

    2005-01-01

    Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

  18. Office Occupations--Accounting, Payroll. Kit No. 64. Instructor's Manual [and] Student Learning Activity Guide.

    Conner, Connie

    An instructor's manual and student activity guide on payroll management are provided in this set of prevocational education materials which focuses on the vocational area of office occupations (accounting). (This set of materials is one of ninety-two prevocational education sets arranged around a cluster of seven vocational offerings: agriculture,…

  19. Grading Innovation in an International Marketing Course: Promoting Student Collaboration and Individual Accountability

    Chelminski, Piotr

    2017-01-01

    In this article, the author proposes an innovative, exam-based homework grading method to facilitate both collaboration among students and individual accountability while learning a complex theory and applying it to solve a problem. Results from this novel approach to grading a "comparative advantage theory" homework assignment, using an…

  20. Notes on Accounting Capstone Course Design: Contemporary Issues versus Case Analysis Enhances Student Interest and Learning

    Ehoff, Clemense, Jr.

    2010-01-01

    This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting…

  1. The Relationship between Accounting Students' Personality, Professional Skepticism and Anticipatory Socialization

    Farag, Magdy S.; Elias, Rafik Z.

    2016-01-01

    Professional skepticism is an essential component of every successful audit. Research in psychology identified the trait professional skepticism as an enduring personality construct. The current study examines the relationship between the Big Five personality characteristics and accounting students' trait professional skepticism and their level of…

  2. New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed

    Wells, Paul K.

    2015-01-01

    Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus…

  3. Student Perceptions and Experiences Using Jing and Skype in an Accounting Information Systems Class

    Charron, Kimberly; Raschke, Robyn

    2014-01-01

    The authors examine the use of technology to support students in their learning of practical accounting software applications while taking a traditional on-campus class. Specifically, they look at how Jing and Skype are used to facilitate successful completion of a series of simulations using Netsuite (NetSuite, Inc., San Mateo, CA) accounting…

  4. Broadening Communication yet Holding Back: Teachers' Perceptions of Their Relationship with Students in the SNS-Era

    Forkosh-Baruch, Alona; Hershkovitz, Arnon

    2018-01-01

    Teacher-student relationship is vital for students' academic, emotional and social development, as well as for teachers' professional and personal development. This quantitative study examines teacher-student communication and relationship on Facebook among secondary school teachers (N = 180). We examined teachers' attitudes towards: (a) a policy…

  5. Perceptions of the Usefulness of Virtual Learning Environments in Accounting Education: A Comparative Evaluation of Undergraduate Accounting Students in Spain and England

    López Gavira, Rosario; Omoteso, Kamil

    2013-01-01

    As the power of the virtual world continues to manifest itself in people's quality of life and capabilities (including learning), this paper aims to assess accounting students' perceptions of the usefulness of Virtual Learning Environments (VLE) to their learning experiences. It also considers the factors that may influence students' preferences…

  6. Reasons and features of occurrence of excess body weight at students taking into account gender differences

    Olga Iushkovska

    2017-02-01

    Full Text Available Purpose: the definition of reasons and features of occurrence of excess body weight at students taking into account the gender differences, which are connected with irrational lifestyle, violation of food behavior, insufficient physical activity. Material & Methods: students of 1–4 courses of Odessa national medical university, 26 girls and 22 boys, with the excess body weight and obesity aged from 18 to 24 years for the research were selected. Results: reliable differences in adipopexis type, percent of visceral and subcutaneous fat, and also indexes “waist-hip” at the respondents, connected with the article, are found. Conclusions: modification of lifestyle, wrong food behavior, selection of physical activity, has to be carried out taking into account the type of adipopexis and sex of students.

  7. Holding fast.

    Gourville, John T

    2005-06-01

    CEO Peter Walsh faces a classic innovator's dilemma. His company, Crescordia, produces high-quality metal plates, pins, and screws that orthopedic surgeons use to repair broken bones. In fact, because the company has for decades refused to compromise on quality, there are orthopedic surgeons who use nothing but Crescordia hardware. And now these customers have begun to clamor for the next generation technology: resorbable hardware. Resorbables offer clear advantages over the traditional hardware. Like dissolving sutures, resorbable plates and screws are made of biodegradable polymers. They hold up long enough to support a healing bone, then gradually and harmlessly disintegrate in the patient's body. Surgeons are especially looking forward to using resorbables on children, so kids won't have to undergo a second operation to remove the old hardware after their bones heal, a common procedure in pediatrics. The new products, however, are not yet reliable; they fail about 8% of the time, sometimes disintegrating before the bone completely heals and sometimes not ever fully disintegrating. That's why Crescordia, mindful of its hard-earned reputation, has delayed launching a line using the new technology. But time is running out. A few competitors have begun to sell resorbables despite their imperfections, and these companies are picking up market share. Should Crescordia join the fray and risk tarnishing its brand? Or should the company sit tight until it can offer a perfect product? Commenting on this fictional case study are Robert A. Lutz, vice chairman of product development at General Motors; Clayton M. Christensen, the Robert and Jane Cizik Professor of Business Administration at Harvard Business School; Jason Wittes, a senior equity analyst covering medical supplies and devices at Leerink Swann; and Nick Galakatos, a general partner of MPM Capital.

  8. FACTORS THAT INFLUENCE STUDENTS DO TAKE AN ACCOUNTANCY COURSE IN SÃO PAULO CITY UNIVERSITIES

    Ivam Ricardo Peleias

    2015-11-01

    Full Text Available Adolescence is a period of time when young adults need to make decisions and choose their own ways, at the expense of other options.  That is the time when they have to deal with the first demands in their professional choice. Many factors influence this choice. One of the possible existing alternatives for a regulated carreer is to become an accountant. Two importante factors may influence this choice: the university in which the students take their graduation course and the place where they live. In this context, the aim of this research was to investigate and analyse factors that influence the decision of a group of students to take an Accountancy Course. It was made deep interviews with first semestre students, three from FECAP and three from PUC-SP, two Brazilian universities. The content analysis was applied so as to interpret the results. The most influent factor was the employability, as some students believe they will have a future job or because many are already working in the area. Differently from litterature, it was stated that parents do not influence directly in students´ choice of a course. The results encourage more investigations, to deepen matters related to employability and the students concernig the Job Market. Moreover, it encourages bigger sample researches, to confirm or not the results.

  9. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    Seldüz Hakan

    2016-01-01

    Full Text Available This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting process. A survey is conducted over students of the related vocational school in Aksaray University. The results indicate no significant difference on students’ perceptions in terms of their school year, high school type, job or internship experience and intention to perform the profession after graduation. These results can be traced to inadequacy of present curriculums and internship programs which can’t create a difference. Based on the results, the content of internship applications is rearranged and an optional subject named as “Accounting and Reporting Standards” is established.

  10. Measuring the attitudes of dental students towards social accountability following dental education - Qualitative findings.

    Chen, Vivian; Foster Page, Lyndie; McMillan, John; Lyons, Karl; Gibson, Barry

    2016-06-01

    The term social accountability has gained increased interest in medical education, but is relatively unexplored in dentistry. The aim of this study is to explore dental students' attitudes towards social accountability. A qualitative study utilizing focus groups with University of Otago final year (5th year) Bachelor of Dental Surgery (BDS) students was carried out. A questionnaire designed to measure medical students' attitudes towards social responsibility was used as a guide. Following data collection, framework analysis was used to analyze each of the three focus groups, and repeating themes were noted. Analysis of the focus groups discovered recurring themes, such that participants believed that dentists should be accountable to society in a professional context and that they are responsible for patients who present at their clinic but that there is no professional obligation to help reduce oral health inequalities by working with populations facing inequalities. There was strong agreement that there needs to be change to the dental health care system from a structural and political level to address oral health inequalities, rather than individual dentists assuming greater responsibility. Our findings show that dental education may not be accountable to society in the sense that it is not producing graduates who believe that they have an obligation to address the priority oral health concerns of society.

  11. SPECIALIZATION AND SUSTAINABLE DEVELOPMENT OF AGRICULTURAL HOLDINGS

    Zofia Kołoszko-Chomentowska

    2016-03-01

    Full Text Available In the present article, an attempt was made to assess the sustainability of agricultural holdings with diff erent directions of production. Agricultural holdings in the Podlaskie voivodeship registered in the FADN system in 2011–2012 were investigated. Assessment accounted for agroecological indicators (share of permanent grasslands, share of cereals in crops, soil coverage with vegetation, stock density and economic indicators (profi tableness of land and labor. Analysis was conducted according to a classifi cation into agricultural holding types: fi eldcrops, dairy cattle, and granivores. Fieldcrop and granivore holdings achieved more favourable environmental sustainability indicators. Holdings specializing in dairy cattle breeding posed a threat to the natural environment, mainly due to their excessive stock density. Economic sustainability assessment showed that granivore holdings were assessed most favorably. In these holdings, holding income per full-time worker was 37% greater than in fi eldcrop holdings and 57% greater than in dairy cattle holdings.

  12. To Grab and To Hold: Cultivating communal goals to overcome cultural and structural barriers in first generation college students' science interest.

    Allen, Jill M; Muragishi, Gregg A; Smith, Jessi L; Thoman, Dustin B; Brown, Elizabeth R

    2015-12-01

    Homogeneity within science limits creativity and discovery, and can feed into a perpetuating cycle of underrepresentation. From enhancing social justice to alleviating health and economic disadvantages, broadening participation in science is imperative. We focus here on first-generation students (FGS) and identify factors which grab and hold science interest among this underrepresented group. Might the culture and norms within science unintentionally limit FGS' participation? We argue that two distinct aspects of communal goals contribute to FGS' underrepresentation at different stages of the STEM pipeline: cultural perceptions of science as uncommunal (little emphasis on prosocial behavior and collaboration) and the uncommunal structure of STEM graduate education and training. Across 2 studies we investigated factors that catch (Study 1) and hold (Study 2) FGS' science interest. In Study 1, we find only when FGS believe that working in science will allow them to fulfill prosocial communal purpose goals are they more intrinsically interested in science. Yet, later in the pipeline science education devalues prosocial communal goals creating a structural mobility barrier among FGS. Study 2 found that FGS generally want to stay close to home instead of relocating to pursue a graduate education. For FGS (versus continuing-generation students), higher prosocial communal goal orientation significantly predicted lower residential mobility. We discuss implications for interventions to counteract the uncommunal science education and training culture to help improve access to FGS and other similarly situated underrepresented populations.

  13. The Role of Work-Integrated Learning in Student Preferences of Instructional Methods in an Accounting Curriculum

    Abeysekera, Indra

    2015-01-01

    The role of work-integrated learning in student preferences of instructional methods is largely unexplored across the accounting curriculum. This study conducted six experiments to explore student preferences of instructional methods for learning, in six courses of the accounting curriculum that differed in algorithmic rigor, in the context of a…

  14. Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

    Shauki, Elvia R.; Benzie, Helen

    2017-01-01

    This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

  15. First-Day Strategies for Millennial Students in Introductory Accounting Courses: It's All Fun and Games until Something Gets Learned

    Mastilak, Christian

    2012-01-01

    Millennial students often possess characteristics at odds with typical lecture-based approaches to introductory accounting courses. The author introduces an approach for reaching millennial students early in introductory accounting courses in ways that fit millennials' characteristics. This article describes the use of the board game Monopoly[R]…

  16. Accountability, Inequality, and Achievement: The Effects of the No Child Left Behind Act on Multiple Measures of Student Learning

    Jennifer L. Jennings

    2016-09-01

    Full Text Available Scholars continue to debate whether gains on the state tests used for accountability generalize to other measures of student achievement. Using panel data on students from a large urban school district, we estimate the impact of accountability pressure related to the No Child Left Behind Act on two measures of academic achievement: the state test and an “audit” test that is not tied to the accountability system. Overall, we find that accountability pressure is associated with increased state test scores in math and lower audit math and reading test scores. However, the sources of state and audit test score divergence varied by students’ race. Black students in schools facing the most accountability pressure made no gains on state tests, and their losses on audit math tests were twice as large as those of Hispanic students. These findings highlight the importance of better understanding the mechanisms that produce heterogeneous effects of accountability pressure across achievement measures and subgroups.

  17. Holding Onto ‘Too Many Lawyers’: Bringing International Graduate Students to the Front of the Class

    Carole Silver

    2013-07-01

    Full Text Available As U.S. law schools come to terms with the need for new sources of revenue, the role of international law students may be both central to survival and an indication of the challenges that arise from the presence of different tracks for students. In order to maintain and perhaps increase US law schools’ share of the global market for graduate law students, understanding what international students want is crucial to meeting the competition. At the same time, satisfying the goals of international students may require schools to embrace globalization and allow its forces to infiltrate their structures, activities and traditional approaches to educating lawyers. Las facultades de derecho de EE UU coinciden en la necesidad de lograr nuevas fuentes de financiación, con lo que el papel de los estudiantes de derecho internacionales puede ser básico para su supervivencia y un indicio de los retos que surgen por la presencia de diferentes grupos de estudiantes. Para que las facultades de derecho de EE UU mantengan y tal vez aumenten su participación en el mercado global de estudiantes de derecho, es fundamental entender qué quieren los estudiantes internacionales. A su vez, alcanzar las metas de estos estudiantes puede obligar a las facultades de derecho a abrazar la globalización y permitir que llegue a sus estructuras, actividades y sistema tradicional de formar abogados.

  18. Enhancing the Learning Achievements and Attitudes of Taiwan Vocational School Students in Accounting with the Dynamic Assessment System

    Shih, Ju-Ling; Ku, David Tawei; Hung, Su-Huan

    2013-01-01

    We investigate how the computerized dynamic assessment system improves the learning achievements of vocational high school students studying accounting. Our experiment was conducted under the one-group pretest-posttest design of 34 junior students. The questionnaire results were analyzed to determine student-learning attitudes and reactions toward…

  19. ACADEMIC FORMATION IN ACCOUNTING SCIENCES AND ITS RELATIONSHIP WITH THE LABOR MARKET: THE PERCEPTION OF THE ACCOUNTING SCIENCES´ STUDENTS OF A HIGHER EDUCATION FEDERAL INSTITUTION

    Valdineide dos Santos Araujo

    2015-01-01

    Full Text Available The labor market demands have required from the accounting professionals to enhance their skills and competences so as to meet, effectively, the current requirements. This piece of research aimed at understanding the students´ perception of the Accounting Sciences course, of a Higher Education Federal Institution, in regard to the academic formation that they have been receiving and the professional guidance they are meant to have in order to enter the labor market. The study encompassed 105 students from the 7th and 8th morning/afternoon terms and from the 9th and 10th evening term of the Accounting Sciences course of a Federal Institution of Higher Education. As concerns the methodology, it was based on the exploratory approach with qualitative approach and the descriptive research with quantitative approach, by means of the bibliographical research and the use of questionnaire. The surveyed variables refer to the student´s profile, the professional requirements in relation to the job market demands, the students´ necessary competences and perception on the academic formation they are receiving as well as their training for entering the labor market. It was noticed that the students, in their majority, do not take part, regularly, in extracurricular activities, such as: conferences, seminars and lectures.  They also do not demonstrate complete agreement regarding the fact that they are acquiring the necessary competences for entering and acting in the labor market and, in an emphatically way, they reveal disagreement in relation to the adequacy of the curricular grid of this Institution´s course to the current accountant formation. It can be concluded that the Higher Education Institution must prioritize the development of competences, skills and values that ensure the students conditions for their professional entry to the job market.

  20. Electric Holding Company Areas

    Department of Homeland Security — Holding companies are electric power utilities that have a holding company structure. This vector polygon layer represents the area served by electric power holding...

  1. Locus of Control and Career Interest of Sophomore Accountancy Students: Basis for Employment Path

    Jovielyn Mañibo

    2014-02-01

    Full Text Available This academic undertaking sought to determine the relationship between the locus of control and career interest of the respondents towards their future employment. The objectives of the study were to determine the respondents’ locus of control and career interest; to find if there is a significant relationship between the respondents’ locus of control and career interest and to develop an action plan that will gauge the students’ employment success as to their chosen field. In measuring and finding the relationship between the variables of the study, the researchers employed the quantitative method in the analysis of data using the questionnaires for locus of control (LOC and Career Cluster Interest Survey (CCIS as dominant tools. The participants chosen from this study were 74sophomore Accountancy students for Second Semester, School Year 2012 – 2013. Based from the results, most of the respondents (74 sophomore accountancy students have an external locus of control with career interest on education and training, human services, and finance. The computed rvalues indicates slight positive correlation, however, careers on government services, manufacturing , public administration, health science, human services showed significant correlation to internal (positive and external (negative locus of control. .Likewise, the Counseling and Testing Center of the university should conduct cognitive training targeting reasoning and speed of processing that can improve sense of personal control over one’s life and facilitate career orientation during the student- applicants’ admission as regards to their National Career Assessment Examination (NCAE results. With the findings of the study, a program design was created to gauge students employment path.

  2. A nursing student's reflective account of decision-making in a school nursing setting.

    Squirrell, Bethaney; Hunt, Jane

    2018-05-11

    Reflection is integral to professional revalidation and enhancing nursing practice; it is an art and a science to be learned. Learning the art of reflection begins as a student in clinical placement settings. Drawing on a reflective model, this article presents an account of one second-year children's nursing student's experiences in a community-based placement with a school nursing team. A school nurse appointment was reflected on where advice was offered to a 13-year-old student with sleep difficulties, low affect and lethargy, which included avoiding caffeinated drinks, reducing use of a laptop and mobile phone before going to sleep, and establishing a regular bedtime routine. Providing nursing care to this young person enabled the nursing student to improve their decision-making skills, become more self-aware, increase their confidence when communicating with a patient and reinforce the importance of applying theory to practice. ©2018 RCN Publishing Company Ltd. All rights reserved. Not to be copied, transmitted or recorded in any way, in whole or part, without prior permission of the publishers.

  3. The Role of Moral Reasoning and Order Effects on Ethical Decision Making Ability: Novice vs. Experienced Accounting Students

    Pillalamarri, Sudarshan Kumar; Holm, Claus

    that novice accounting students cannot differentiate between these two types of reasoning, but would exhibit order effects while making ethical decisions. One hundred forty graduate accounting students from universities in Denmark respond to an audit-specific DIT instrument, measuring prescriptive...... investigates the order effects of presentation of dilemmas on ethical decision making ability of novice and experienced accounting students. Rest (1979, 1983, 1991) categorizes moral reasoning into prescriptive reasoning i.e. consideration of what should ideally be done to resolve a particular ethical dilemma...... and deliberative reasoning i.e. consideration of what would actually be done in resolving ethical dilemmas. Because of lack of work experience, novice accounting students often do not face scenarios where there is a difference between their prescriptive and deliberative reasoning. This study hypothesizes...

  4. Study of the Effect of Education and Academic Environment on Emotional Intelligence on Accounting Students in Iran

    Salehi, Mahdi; Zadeh, Mohammadreza Abbas; Ghaderi, Alireza; Tabasi, Alaleh Zhian

    2016-01-01

    The current study aims to investigate the relation between education and academic environment on emotional intelligence of accounting students in state and non-state universities in Iran. In order to collecting data Bar-on emotional intelligence test and SCL 90 questionnaire administrated among 476 students in different subjects including…

  5. Location Does Not Have to Be Destiny: Student Evaluation and Integrity Controls in a Management Accounting Class

    Goldwater, Paul M.; Fogarty, Timothy J.

    2012-01-01

    As accounting education transitions to more distance-learning formats, the integrity of student evaluation continues to serve as an obstacle to adoption. Greater technological possibilities will be opposed if faculty members believe that testing is compromised. This article investigates whether students taking exams remotely (and under no…

  6. The Context-Specific Conceptions of Learning in Case-Based Accounting Assignments, Students' Characteristics and Performance

    Moilanen, Sinikka

    2017-01-01

    The present study contributes to accounting education literature by describing context-specific conceptions of learning related to case assignments, and by exploring the associations between the conceptions of learning, students' characteristics and performance. The data analysed consist of 1320 learning diaries of 336 students, connected with…

  7. The Effect of Prior Knowledge and Feedback Type Design on Student Achievement and Satisfaction in Introductory Accounting

    Campbell, Donald P.

    2013-01-01

    This study investigated the effect of student prior knowledge and feedback type on student achievement and satisfaction in an introductory managerial accounting course using computer-based formative assessment tools. The study involved a redesign of the existing Job Order Costing unit using the ADDIE model of instructional design. The…

  8. Student Attitude towards and Use of Powerpoint[R] Slides as Study Guides in Undergraduate Introductory Financial Accounting

    Kozub, Robert M.

    2010-01-01

    This study examines undergraduate business students' attitude towards and use of Powerpoint[R] slides provided as a supplement to class attendance, textbook reading, and other traditional course resources. A survey of students with six majors (accounting, finance, marketing, management, international business and management information systems)…

  9. Who Fired First? Students' Construction of Meaning from One Textbook Account of the Israeli-Arab Conflict

    Porat, Dan A.

    2006-01-01

    In this article, I present three students' and one parent's reading of an excerpt from a textbook on the Israeli-Arab conflict. The excerpt is an account of a skirmish between Jews and Arabs in 1920, symbolizing for Jews the first bloody encounter between the two sides. While all students read the same excerpt, they use different mechanisms in…

  10. Advancing Accounting Research of Teaching Efficacy: Developing a Scale to Measure Student Attitudes toward Active Learning Experiences

    Burney, Laurie; Zascavage, Victoria; Matherly, Michele

    2017-01-01

    Literature consistently documents a positive, direct effect of students' attitudes on learning (Lizzio, Wilson, & Simons, 2002). Hence, accounting studies describing active learning activities often report student attitudes as evidence of efficacy (e.g., Matherly & Burney, 2013), but rely on single-item instead of multi-item scales. This…

  11. 34 CFR 675.16 - Payments to students.

    2010-07-01

    ... Secretary under the reimbursement or cash monitoring payment method, hold on behalf of the student any FWS... subsidiary ledger account designed for that purpose; (ii) Maintain, at all times, cash in its bank account in...

  12. Credibility and Accountability in Academic Discourse: Increasing the Awareness of Ghanaian Graduate Students

    Adika Gordon S. K.

    2015-08-01

    Full Text Available Drawing from a social constructionist perspective to written scholarly communication, this paper argues that training in academic writing for students in higher education especially in second language contexts should go beyond emphasis on grammatical correctness and paragraphing strategies, and also focus on the rhetorical character of academic discourse together with the mastery of its communicative protocols. Using the University of Ghana as a reference point, the paper reviews a selection of Ghanaian graduate students’ awareness of the protocols that govern academic discourses in scholarly writing, and in consideration of their unique educational and socio-cultural circumstances, the paper proposes strategies, from the pedagogical and institutional standpoints, aimed at increasing students’ awareness of the relevant communicative practices that engender credibility and accountability.

  13. A study about the relation between religiousness and the moral reasoning of accounting undergraduate students

    Leandro da Costa Santos

    2016-09-01

    Full Text Available This study aimed to verify the relation between religiousness and the moral reasoning of Accounting undergraduate students. To achieve that, the religiousness and moral reasoning of the subjects were first described and, subsequently, correlated. In order to measure religiousness, the Faith Maturity Scale developed by Benson, Donahue, Erickson (1993 was used. The measuring of moral reasoning, on the other hand, was carried out using the Defining Issues Test -2 created by Rest and Narvaez (1988. The sample was drawn from 67 Accounting undergraduate students, in their last semester of College, from two universities in Paraíba, and the internal consistency reliability test of the research instruments was carried out using the model defined by Cronbach (1951. To verify whether there is a relation between religiousness and moral reasoning, the Spearman (rs non-parametric correlation coefficient was used. The main results revealed that the majority of the subjects have their faith classified as integrated. As for moral reasoning, most of the subjects were classified in the level of maintaining the norms, which indicates that, for the bulk of subjects, the conformity to the laws and norms is the most important thing. Still on moral reasoning, it has been shown that, when analysed by type, most individuals fall into type 2 (personal interest, but in transition, with the important observation that individuals of this type, when involved in moral dilemmas, tend to prioritise their own interests. With regards to the analysis of the relation between religiousness and moral reasoning, it’s been demonstrated that there is no relevant evidence that confirms it, since the relation between both variables was not significant.

  14. Collective behaviors of book holding durations

    Li, Ren-De; Guo, Qiang; Han, Jing-Ti; Liu, Jian-Guo

    2016-10-01

    Duration can directly reflect the collective reading behaviors of library user book holding. In this paper, by introducing the burstiness and memory coefficients, we empirically investigate the collective book holding behavior of three university libraries. The statistical results show that there are similar properties among the students with different backgrounds, presenting the burstiness = - 0.2 and memory = 0.5 for three datasets, which indicates that memory and random effects coexist in student book holding durations. In addition, we analyze the behavior patterns without duplicate durations by merging a series of books borrowed and returned at the same time. The results show the average burstiness B increases to -0.16 and memory M drops to 0.16 for three datasets, which indicates that both duplicate behavior and student's preference affect the memory effect. Furthermore, we present a model which assumes student's next book holding duration follows the previous one with probability p, and with probability 1 - p, the student would hold the book independently. The experimental results show that the presented model can reproduce the burstiness and memory effect of student book holding durations when p = 0.5 for empirical datasets and p = 0.2 for de-duplicate datasets, which indicate that the student's preferential holding behavior occurs with the probability p. This work helps in deeply understanding the regularity of duration-based human behaviors.

  15. Left ventricular function assessment using a fast 3D gradient echo pulse sequence: comparison to standard multi-breath hold 2D steady state free precession imaging and accounting for papillary muscles and trabeculations.

    Sievers, Burkhard; Schrader, Sebastian; Rehwald, Wolfgang; Hunold, Peter; Barkhausen, Joerg; Erbel, Raimund

    2011-06-01

    Papillary muscles and trabeculae for ventricular function analysis are known to significantly contribute to accurate volume and mass measurements. Fast imaging techniques such as three-dimensional steady-state free precession (3D SSFP) are increasingly being used to speed up imaging time, but sacrifice spatial resolution. It is unknown whether 3D SSFP, despite its reduced spatial resolution, allows for exact delineation of papillary muscles and trabeculations. We therefore compared 3D SSFP ventricular function measurements to those measured from standard multi-breath hold two-dimensional steady-state free precession cine images (standard 2D SSFP). 14 healthy subjects and 14 patients with impaired left ventricularfunction underwent 1.5 Tesla cine imaging. A stack of short axis images covering the left ventricle was acquired with 2D SSFP and 3D SSFP. Left ventricular volumes, ejection fraction, and mass were determined. Analysis was performed by substracting papillary muscles and trabeculae from left ventricular volumes. In addition, reproducibility was assessed. EDV, ESV, EF, and mass were not significantly different between 2D SSFP and 3D SSFP (mean difference healthy subjects: -0.06 +/- 3.2 ml, 0.54 +/- 2.2 ml, -0.45 +/- 1.8%, and 1.13 +/- 0.8 g, respectively; patients: 1.36 +/- 2.8 ml, -0.15 3.5 ml, 0.86 +/- 2.5%, and 0.91 +/- 0.9 g, respectively; P > or = 0.095). Intra- and interobserver variability was not different for 2D SSFP (P > or = 0.64 and P > or = 0.397) and 3D SSFP (P > or = 0.53 and P > or = 0.47). Differences in volumes, EF, and mass measurements between 3D SSFP and standard 2D SSFP are very small, and not statistically significant. 3D SSFP may be used for accurate ventricular function assessment when papillary muscles and trabeculations are to be taken into account.

  16. The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

    Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

    2009-01-01

    The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

  17. Five-Factor Personality Scale on Career Choice Regarding Accounting Profession: A Study About Business Department Students

    Şuayyip Doğuş DEMİRCİ

    2015-01-01

    Full Text Available Accounting profession emerges as an important career choice for students of business administration department. By this study, the role of personality traits and some other factors on career choices regarding accountancy profession of 3rd and 4th degree undergraduate students of Business Department at the stage of discovering their careers was tried to be determined. For this purpose, survey as one of data collection techniques was applied and quantitative research methods have been utilized. In order to identify the personality traits of participants, five-factor personality scale was used. As a result of conducted statistical analysis, there were found significant differences in career choices regarding accountancy profession according to average monthly income of family, grade point average, whether having knowledge about profession, whether being interested in accounting courses of individual and responsibility dimension of personality.

  18. The Development Of Learning Sets And Research Methodology Module Using Problem Based Learning For Accounting Education Students

    Thomas, Partono; Nurkhin, Ahmad

    2016-01-01

    Improving the learning process is very important for every lecturer by implement innovative learning methods or media. The purpose of this study is to develop a research methodology learning instruction and module based of problem based learning for accounting education students. This research applied research and development design in the research methodology course in Economics Education (Accounting) Department, Faculty Of Economics, Semarang State University. Data analysis was used to test...

  19. The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

    Department of Education, Washington, DC.

    This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

  20. Firm or Faculty? Evidence on Characteristics of German-Speaking Accounting PhD Students and Their Career Preferences

    Grottke, Markus; Pelger, Christoph; Schmiedeberg, Claudia

    2013-01-01

    In this paper we focus on the choice that accounting doctoral students from the German-speaking area make, between a future career either in academia or business practice. Based on the results of an online survey, we show that prospective scholars exhibit certain characteristics of passionate researchers more pronouncedly than do future…

  1. Teachers' Accounts of Their Perceptions and Practices of Providing Written Feedback to Nursing Students on Their Assignments

    Iqbal, Sajid; Gul, Raisa; Lakhani, Arusa; Rizvi, Nusrat Fatima

    2014-01-01

    Written feedback can facilitate students' learning in several ways. However, the teachers' practices of written feedback may be affected by various factors. This study aimed to explore the nurse teachers' accounts of their perceptions and practices of providing written feedback. A descriptive exploratory design was employed in the study. A…

  2. Differentiated Accountability Policy and School Improvement Plans: A Look at Professional Development and Inclusive Practices for Exceptional Students

    Simon, Marsha; Black, William R.

    2011-01-01

    The Individuals with Disabilities Education Improvement Act (IDEA) of 2004 and the No Child Left Behind Act of 2002 (NCLB) require that students with disabilities have equal access to general education curricula and contexts. Florida's Differentiated Accountability Program (DAP) is designed to support educators in meeting IDEA and NCLB…

  3. Ethical Perceptions of Accounting Students in a Portuguese University: The Influence of Individual Factors and Personal Traits

    Costa, Alberto J.; Pinheiro, Margarida M.; Ribeiro, Mariana S.

    2016-01-01

    Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list…

  4. An Experimental Analysis of Computer-Mediated Instruction and Student Attitudes in a Principles of Financial Accounting Course.

    Basile, Anthony; D'Aquila, Jill M.

    2002-01-01

    Accounting students received either traditional instruction (n=46) or used computer-mediated communication and WebCT course management software. There were no significant differences in attitudes about the course. However, computer users were more positive about course delivery and course management tools. (Contains 17 references.) (SK)

  5. Qualitative Evaluation of the Design Variables of a Teaching Intervention to Expose Accounting Students to Pervasive Skills

    Viviers, Herman Albertus

    2016-01-01

    The primary objective of this article is to evaluate the design variables of a newly developed teaching intervention, "The Amazing Tax Race". It comprises a race against time in which accounting students participate within teams in multiple tax-related activities so that they are exposed to pervasive skills. The findings provide…

  6. Trickle-Down Accountability: How Middle School Teachers Engage Students in Data Use

    Marsh, Julie A.; Farrell, Caitlin C.; Bertrand, Melanie

    2016-01-01

    Despite a growing body of research on data use in education, there has been relatively little focus on the role of students. This article begins to fill this gap by exploring teacher and administrator reports on engaging students in data use at six middle schools. Even though teachers expressed a belief that involving students in data use would…

  7. The Value of Incorporating Emotional Intelligence Skills in the Education of Accounting Students

    Greg Jones; Anne Abraham

    2009-01-01

    The tasks and skills that are required of accounting practitioners in today’s global business environment havechanged significantly since the early 1990s. No longer are accounting practitioners required merely toundertake the tasks necessary for information provision, such as bookkeeping, data analysis and taxpreparation. Instead, they are now in a more encompassing position which has extended their roles intoinformation facilitation, thus repositioning accountants as knowledge professionals ...

  8. Challenging a Home Country: A Preliminary Account of Indonesian Student Activism in Berlin, Germany

    Syafiq Hasyim

    2014-12-01

    Full Text Available This article gives an overview on Indonesian student activism in Berlin, Germany. Based on documents (published and unpublished, interviews, and conversations with former and current student activists, the paper scrutinizes the trajectory of activism of Indonesian students in the capital of Germany since the 1960s and asks about the evolution of specific student organizations, the issues and topics they tackled, and their media and networking strategies. The article illustrates the activities of the PPI Berlin as a dominant example of Indonesian students’ political activism abroad and the activities of Indonesian Muslim students as a prominent example of religious-based activism which has gained significance since the fall of Suharto. These examples indicate the diversity of Indonesian student activists in Berlin that are nevertheless united in their aspirations to challenge politics back home.

  9. Past Expectations, Current Experiences, and Imagined Futures: Narrative Accounts of Chinese International Students in Canada

    Zhang, Zhihua

    2017-01-01

    The internationalization of higher education has led to the influx of Chinese international students in Canada. The literature on these students usually addresses the factors that drive them to Canada, their learning experiences, and the impact of the stereotypical constructions of “Chinese learners” on their language learning. But the literature does not connect the current learning experiences of these students to their past back in China and the futures in their imagination. This narrative...

  10. The Effect of Teaching Methodology on Accounting Students' Perceptions of Traits Important to Success

    Nichols, Linda M.

    2018-01-01

    This study evolved from a previous study that examined the perceptions of the importance of specific traits to success in the accounting profession by both accounting professionals in the United States and internationally. That study found that the international subjects valued some soft skills, such as creativity, as being more important to…

  11. Influence of Accountability on the Administration of Student Loans in Jamaica

    McDonald, Sharon A.

    2014-01-01

    Lack of accountability and transparency in governance was among the challenges that influenced Jamaica's corruption rating of 3.3, resulting in an 87th ranking out of 183 countries in 2011. Although the monitoring of internal control business structures supported accountability, evidence of their presence was limited in government offices. The…

  12. Will Graduating Year Accountancy Students Cheat in Examination? A Malaysian Case

    Abu Bakar, Nur Barizah; Ismail, Suhaiza; Mamat, Suaniza

    2010-01-01

    Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study…

  13. Accounting Students' Perspective of Work-Relevant Communication Skills: Evidence from a Philippine University

    Tenedero, Pia Patricia P.

    2017-01-01

    To further probe the alignment (or misalignment) of university and industry priorities in terms of English language skills development of future accountants, this study extends the earlier investigation of employers' perception on the communication skills needed by entry-level accountants. Using conjoint analysis, this research examines the…

  14. Personal Values and Attitudes towards Societal and Environmental Accountability: A Study of MBA Students

    Bhattacharyya, Asit

    2016-01-01

    Efforts to promote corporate societal and environmental accountability (SEA) should be informed by an understanding of stakeholders' attitudes toward enhanced accountability standards. However, little is known regarding current attitudes on this subject or the determinants of these attitudes. To address this issue, this study examines the…

  15. Supporting Students with Severe Disabilities in Inclusive Schools: A Descriptive Account From Schools Implementing Inclusive Practices

    Kurth, Jennifer A.; Lyon, Kristin J.; Shogren, Karrie A.

    2015-01-01

    The purpose of the present study was to investigate practices that support the inclusion of students with severe disabilities in the learning and social activities of inclusive K-8 schools to inform inclusive school reform research and practice. Eighteen K-8 students with severe disabilities in six schools recognized for their implementation of…

  16. The Effect of Synchronous and Asynchronous Participation on Students' Performance in Online Accounting Courses

    Duncan, Keith; Kenworthy, Amy; McNamara, Ray

    2012-01-01

    This article examines the relationship between MBA students' performance and participation in two online environments: a synchronous forum (chat room) and an asynchronous forum (discussion board) at an Australian university. The "quality" and "quantity" of students' participation is used to predict their final examination and…

  17. Building Student Success Using Problem-Based Learning Approach in the Accounting Classroom

    Shawver, Todd A.

    2015-01-01

    A major area of concern in academia is that of student retention at the university, college, and departmental levels. As academics, there is a considerable amount that we can do to improve student retention, and reduce the attrition rates in our departments. One way to solve this is to take an innovative approach in the classroom to enhance the…

  18. Reconceptualizing Student Motivation: Accounting for the Social Context beyond the Classroom

    Winn, Sandra; Harley, Dave; Wilcox, Paula; Pemberton, Sarah

    2007-01-01

    This paper problematizes the widespread use of self-determination theory, with its dichotomized conceptualization of intrinsic and extrinsic motivation, as an adequate means of understanding higher education student motivation. We draw on theories of situated motivation and extend them to encompass areas of students' lives beyond the academic…

  19. Application of Planned Behavior Theory to Account for College Students' Occupational Intentions in Contingent Employment

    Huang, Jie-Tsuen

    2011-01-01

    The purpose of this study was to apply Ajzen's (1991) theory of planned behavior to examine college students' intentions to engage in contingent employment. Data were collected from 845 students in 8 colleges and universities in Taiwan. The results of structural equation modeling analyses indicated that both attitude and subjective norms were…

  20. Use of Social Media by University Accounting Students and Its Impact on Learning Outcomes

    Khan, Tehmina; Kend, Michael; Robertson, Susan

    2016-01-01

    The proliferation in the use of social media, such as Facebook and Twitter, among university students is well documented. With many universities providing student resources in formats suitable for iPad, laptop, and mobile phone use, the use of social media for university activities has become easier. This study explores the use of social media by…

  1. Examining Graduate Skills in Accounting and Finance: The Perception of Middle Eastern Students

    Osmani, Mohamad; Hindi, Nitham; Al-Esmail, Rajab; Weerakkody, Vishanth

    2017-01-01

    While many universities have implemented various initiatives and teaching and learning methods to embed the most in-demand skills into their degree programmes, there is little evidence in the literature of students' opinions and awareness of these skills. The purpose of this article is to assess, through an empirical study, students' perceptions…

  2. Collaborating To Enhance Student Reasoning: Frances' Account of Her Reflections While Teaching Chemical Equilibrium.

    Thomas, Gregory P.; McRobbie, Campbell J.

    2002-01-01

    Reports on a teacher's changing perceptions during a collaborative, two-year interpretive research project involving two researchers, herself, and her students. Uses the collaborative approach between teacher and researchers to promote students' theory-evidence coordination and use of word explanations with an emphasis on developing and critiquing…

  3. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    Seldüz Hakan; Seldüz Emine

    2016-01-01

    This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting proces...

  4. Rock Equity Holdings, LLC

    The EPA is providing notice of an Administrative Penalty Assessment in the form of an Expedited Storm Water Settlement Agreement against Rock Equity Holdings, LLC, for alleged violations at The Cove at Kettlestone/98th Street Reconstruction located at 3015

  5. Breath-Holding Spells

    ... reviewed: October 2016 More on this topic for: Parents Is It Normal for Children to Hold Their Breath? Taming Tempers Disciplining Your Child Disciplining Your Toddler Temper Tantrums Separation Anxiety View more About Us Contact Us Partners ...

  6. A Comparative Study of the Critical Thinking Skills among the Students of Accounting and Software in the Female Technical and Vocational University in the City of Borojerd

    Bagheri, Mahdi; Nowrozi, Reza Ali

    2015-01-01

    The purpose of this study is to compare the critical thinking skills among the students of accounting and software in the female technical and vocational university in the city of Borojerd. This study is a descriptive-comparative research. The statistical population of this study includes the female students of accounting and software in the…

  7. Pamplin College partners with Deloitte to prepare students for sweeping changes to United States accounting profession

    Ho, Sookhan

    2008-01-01

    Virginia Tech's Pamplin College of Business is one of two schools selected to partner with audit and consulting firm Deloitte to develop much needed college accounting curricula on the International Financial Reporting Standards (IFRS).

  8. Religiosity And Moral Competence: A Study Of Malaysia's Accounting Students

    Zubairu, Umaru Mustapha; Dauda, Chetubo Kuta; Paiko, Isah Imam; Sakariyau, Olalekan Busra

    2017-01-01

    In the earliest part of the twenty-first century, the world was rocked by several financial scandals; from Enron to WorldCom; Tyco to Parmalat; Arthur Andersen to Shell, and more recently, the global financial crisis; these scandals directed the world’s attention towards the seemingly ever-growing moral malaise amongst accountants and business people. In order to address this alarming increase in unethical and immoral behaviours among accountants and business people in Malaysia, the governmen...

  9. DOD SCHOOLS: Additional Reporting Could Improve Accountability for Academic Achievement of Students with Dyslexia

    Ashby, Cornelia

    2007-01-01

    DOD provides both online and classroom-based professional development to teachers who work with students who struggle to read, and it used 2004-to-2006 funds designated for professional development...

  10. Intelligent Accountability in Education

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  11. Performance Accountability and the Community College: Using Institutional Performance to Determine Faculty Salaries

    Smith, Douglas A.; Tran, Henry

    2016-01-01

    Performance accountability systems are increasingly utilized by state legislatures to hold community colleges more accountable for student outcomes and responsible spending through the linking of state funding to specific outputs. Through these actions, it is reasonable expect an emphasis on institutional performance to permeate into a community…

  12. Local Control in the Era of Accountability: A Case Study of Wisconsin PreK

    Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato

    2016-01-01

    The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…

  13. "Seeing the Whole Elephant": Changing Mindsets and Empowering Stakeholders to Meaningfully Manage Accountability and Improvement

    Bush-Mecenas, Susan; Marsh, Julie A.; Montes de Oca, David; Hough, Heather

    2018-01-01

    School accountability and improvement policy are on the precipice of a paradigm shift. While the multiple-measure dashboard accountability approach holds great promise for promoting more meaningful learning opportunities for all students, our research indicates that this can come with substantial challenges in practice. We reflect upon the lessons…

  14. A Revised Pilot Study Examining the Effects of the Timing and Size of Classes on Student Performance in Introductory Accounting Classes

    Morris, David E., Sr.; Scott, John

    2014-01-01

    The purpose of this pilot study is to examine the effects of the timing of classes and class size on student performance in introductory accounting courses. Factors affecting student success are important to all stakeholders in the academic community. Previous studies have shown mixed results regarding the effects of class size on student success…

  15. Sex Role Socialization and Perceptions of Student Academic Dishonesty by Male and Female Accounting Faculty

    Lento, Camillo; Sayed, Naqi; Bujaki, Merridee

    2018-01-01

    We examine differences between male and female accounting faculty members' perceptions of academic dishonesty and their uses of controls to prevent academically dishonest behaviour. We use socialization concepts to motivate our examination of these differences. Specifically, we find that females generally perceive academic dishonesty to be a more…

  16. Social Justice in Australian Higher Education Policy: An Historical and Conceptual Account of Student Participation

    Gale, Trevor; Tranter, Deborah

    2011-01-01

    This article provides a synoptic account of historically changing conceptions and practices of social justice in Australian higher education policy. It maps the changes in this policy arena, beginning with the period following the Second World War and concluding with an analysis of the most recent policy proposals of the Bradley Review.…

  17. Outcome-Based Education and Student Learning in Managerial Accounting in Hong Kong

    Lui, Gladie; Shum, Connie

    2012-01-01

    Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…

  18. Teaching Law to Accounting and Business Students: A Cumulative Dual Model

    Ewang, Fritz

    2008-01-01

    This article presents a reflection and comparison of two of my teaching pedagogical approaches for the Business Organisations Law curriculum to undergraduate non-law students at Charles Sturt University. The purpose is to compare and evaluate efficacy of a traditional, lecture-based learning (LBL) with a combination of LBL and problem-based…

  19. The Impact of Complexity on the Expertise Reversal Effect: Experimental Evidence from Testing Accounting Students

    Blayney, Paul; Kalyuga, Slava; Sweller, John

    2016-01-01

    Element interactivity is a central concept of cognitive load theory that defines the complexity of a learning task. The reduction of task complexity through a temporary segmentation or isolation of interacting elements was investigated with 104 students randomly assigned to an interacting elements group, where participants were required to deal…

  20. Academic Performance of Male versus Female Accounting Undergraduate Students: Evidence from Nigeria

    Okafor, Chinwuba Ambrose; Egbon, Osamuyimen

    2011-01-01

    Prior researches on the differences in classroom performance between male and female students show mixed results. While significant differences exist in some studies, others show no differences. Moreover, such studies were done in developed countries. This study aims to contribute to this gender discourse by using a developing country setting. It…

  1. The Relationship between Student Transfers and District Academic Performance: Accounting for Feedback Effects

    Welsch, David M.; Zimmer, David M.

    2015-01-01

    This paper draws attention to a subtle, but concerning, empirical challenge common in panel data models that seek to estimate the relationship between student transfers and district academic performance. Specifically, if such models have a dynamic element, and if the estimator controls for unobserved traits by including district-level effects,…

  2. An Integrated Academic Literacy Approach to Improving Students' Understanding of Plagiarism in an Accounting Course

    Powell, Lisa; Singh, Nishani

    2016-01-01

    Plagiarism in higher education is a widespread and complex issue. Students' understanding of plagiarism differs as a result of combining their prior learning about referencing with their current experience of institutional policies and generic resources. Plagiarism was identified as a major learning issue in a core second-year undergraduate…

  3. Students' Evaluation of the Use of Online Summative Assessment on an Undergraduate Financial Accounting Module

    Marriott, Pru

    2009-01-01

    According to the Quality Assurance Agency, "Assessment describes any processes that appraise an individual's knowledge, understanding, abilities or skills", and is inextricably linked to a course or programme's intended learning outcomes. It also has a fundamental effect on students' learning where it serves a variety of purposes including…

  4. Accounting for Slipping and Other False Negatives in Logistic Models of Student Learning

    MacLellan, Christopher J.; Liu, Ran; Koedinger, Kenneth R.

    2015-01-01

    Additive Factors Model (AFM) and Performance Factors Analysis (PFA) are two popular models of student learning that employ logistic regression to estimate parameters and predict performance. This is in contrast to Bayesian Knowledge Tracing (BKT) which uses a Hidden Markov Model formalism. While all three models tend to make similar predictions,…

  5. Bringing Technology to Students' Proximity: A Sociocultural Account of Technology-Based Learning Projects

    Mukama, Evode

    2014-01-01

    This paper depicts a study carried out in Rwanda concerning university students who participated in a contest to produce short documentary films. The purpose of this research is to conceptualize these kinds of technology-based learning projects (TBLPs) through a sociocultural perspective. The methodology included focus group discussions and field…

  6. Revisiting Financial (Accounting) Literacy: A Comparison of Audit Committee Members and Business Students

    Giacomino, Don E.; Wall, Joseph; Akers, Michael D.

    2009-01-01

    While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

  7. Tube holding system

    Cunningham, R.C.

    1978-01-01

    A tube holding rig is described for the lateral support of tubes arranged in tight parcels in a heat exchanger. This tube holding rig includes not less than two tube supporting assemblies, with a space between them, located crosswise with respect to the tubes, each supporting assembly comprising a first set of parallel components in contact with the tubes, whilst a second set of components is also in contact with the tubes. These two sets of parts together define apertures through which the tubes pass [fr

  8. STUDENTS AND COLLEGE PROFESSORS’ PERCEPTION ABOUT THE ACCOUNTANT PROFESSION: A STUDY BASED ON THE THEORY OF STEREOTYPES

    Karla Splitter

    2014-05-01

    Full Text Available Studies indicate that the Accounting professionals have been the most concerned with the public image in recent years and that understanding the external images of accountants if important to judge their roles in a broader social context. This study aimed to identify and analyze the perceived image of the accountants’ professional activity among students and professors from five undergraduate courses. The opinions declared see it as an uninteresting activity, involving repetitive activities, which complies with standards and involves many calculations. In addition, the professionals have been considered introspective and hardly critical and communicative. The accountants are seen as professionals without a business view, hardly participatory or involved in management and not very up-to-date; greatly uses logic and forgets about people; simply complies with standards and solves operational issues. As regards the profession itself, it is perceived as involving calculations and mathematics and related to fiscal and tax aspects, mainly the Income Tax Declaration. Therefore, it cannot be denied that there is a stereotyped perception of this professional, as the accountants remain linked to the image of bookkeepers, merely related to fiscal requirements.

  9. Empirical research on the Accounting and Finance Students' opinion about the perspective of their professional training and career prospects

    Polychronidou, Persefoni; Nikolaidis, Stephanos; Perdiki, Fotini

    2017-01-01

    The present paper focuses on studying, recording and presenting the point of view of Accounting and Finance students about their career opportunities and prospects. We considered obvious to make a correct and complete recording, in order to realize how much they are interested in their specialty and determined to follow a career based on their field of studies. Provided they are, they are supposed to be aware of their professional rights, as well as how easy it is for them to be absorbed into...

  10. Accounting Education Area Student Evaluation of Motivation and Expectations Çanakkale Onsekiz Mart University Vocational School Due to an Application

    Metin ATMACA

    2014-06-01

    Full Text Available The aim of our study was to considering these issues Çanakkale Onsekiz Mart University accounting and tax applications, depending on what part of higher vocational schools of higher education students to measure expectations and motivations. Population of the study consists of 807 students in accounting and tax application departments of 7 vocational schools of Çanakkale Onsekiz Mart University. In our study, 723studentswere reached, as a means of data collection questionnaire. In the first part of the survey questions related to demographic variables found to the accounting section of the second part, students’ reasons for choosing, there are judgments to measure their expectations and motivations. According to the results, the motivation to adopt means of accounting education, accounting, education, expectations, reasons for choosing accounting and accounting education is part of the point of view of the factors is a linear correlation.

  11. Making Collaborative Innovation Accountable

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  12. Georgia science curriculum alignment and accountability: A blueprint for student success

    Reining-Gray, Kimberly M.

    Current trends and legislation in education indicate an increased dependency on standardized test results as a measure for learner success. This study analyzed test data in an effort to assess the impact of curriculum alignment on learner success as well as teacher perceptions of the changes in classroom instruction due to curriculum alignment. Qualitative and quantitative design methods were used to determine the impact of science curriculum alignment in grades 9-12. To determine the impact of science curriculum alignment from the Quality Core Curriculum (QCC) to the Georgia Performance Standards (GPS) test data and teacher opinion surveys from one Georgia School system were examined. Standardized test scores before and after curriculum alignment were analyzed as well as teacher perception survey data regarding the impact of curriculum change. A quantitative teacher perception survey was administered to science teachers in the school system to identify significant changes in teacher perceptions or teaching strategies following curriculum realignment. Responses to the survey were assigned Likert scale values for analysis purposes. Selected teachers were also interviewed using panel-approved questions to further determine teacher opinions of curriculum realignment and the impact on student success and teaching strategies. Results of this study indicate significant changes related to curriculum alignment. Teachers reported a positive change in teaching strategies and instructional delivery as a result of curriculum alignment and implementation. Student scores also showed improvement, but more research is recommended in this area.

  13. Breath-Hold Diving.

    Fitz-Clarke, John R

    2018-03-25

    Breath-hold diving is practiced by recreational divers, seafood divers, military divers, and competitive athletes. It involves highly integrated physiology and extreme responses. This article reviews human breath-hold diving physiology beginning with an historical overview followed by a summary of foundational research and a survey of some contemporary issues. Immersion and cardiovascular adjustments promote a blood shift into the heart and chest vasculature. Autonomic responses include diving bradycardia, peripheral vasoconstriction, and splenic contraction, which help conserve oxygen. Competitive divers use a technique of lung hyperinflation that raises initial volume and airway pressure to facilitate longer apnea times and greater depths. Gas compression at depth leads to sequential alveolar collapse. Airway pressure decreases with depth and becomes negative relative to ambient due to limited chest compliance at low lung volumes, raising the risk of pulmonary injury called "squeeze," characterized by postdive coughing, wheezing, and hemoptysis. Hypoxia and hypercapnia influence the terminal breakpoint beyond which voluntary apnea cannot be sustained. Ascent blackout due to hypoxia is a danger during long breath-holds, and has become common amongst high-level competitors who can suppress their urge to breathe. Decompression sickness due to nitrogen accumulation causing bubble formation can occur after multiple repetitive dives, or after single deep dives during depth record attempts. Humans experience responses similar to those seen in diving mammals, but to a lesser degree. The deepest sled-assisted breath-hold dive was to 214 m. Factors that might determine ultimate human depth capabilities are discussed. © 2018 American Physiological Society. Compr Physiol 8:585-630, 2018. Copyright © 2018 American Physiological Society. All rights reserved.

  14. THE USE OF ELECTRONIC JOURNALS IN SCORE RATING ACCOUNTING SYSTEM OF EDUCATIONAL ACHIEVEMENTS OF STUDENTS

    И Н Куринин

    2016-12-01

    Full Text Available The article describes a method of using electronic journals as a tool for efficient organization of teacher’s practical work in conditions of computerization of educational process and the widespread implementation of credit-modular system of educational process organization and grade-rating system for basic educational programs proficiency examination. A version of the electronic journal designed by the authors and realized in the program MS Excel is also presented in the article. An example of a completed “Academic Progress” page of the university educational web portal is discussed. It contains a marked electronic student grade book section and the stated conditions and criteria for grades allocation, according to a 100-point scale.

  15. Factors Affecting Oral Participation in Lecturing Process in Prospective Accounting Teacher Students

    M. Fahmi Johan Syah

    2017-06-01

    Full Text Available The research aims to know a friendly environmental governance system. One sector of economic governance can certainly be initiated through green consumption. The focus of the problem was the green consumption education. This research was conducted by using qualitative approach in order to reveal how the process of conservation education in the Faculty of Economics in fostering behaviors that tend to conserve the consumption behavior in this case the green consumption attitude. The collecting data of research used observation, documentation and interview. This research uncovers how the conservation education is able to shape and build the green consumption attitudes that exist among the students from planning process, implementation, and evaluation of conservation education on the aspects of green consumption. Internalization of conservation value performed by the educators (in this case the lecturers at the Faculty of Economics, Universitas Negeri Semarang runs well enough.

  16. The Interpretation of "in Context" Verbal Probability Expressions Used in International Accounting Standards: A Comparison of English and Chinese Students Studying at English Speaking Universities

    Salleh, Safrul Izani Mohd; Gardner, John C.; Sulong, Zunaidah; McGowan, Carl B., Jr.

    2011-01-01

    This study examines the differences in the interpretation of ten "in context" verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the degree of grouping factors consensus on the numerical…

  17. Factors Affecting Examination Attrition: Does Academic Support Help? A Survey of ACN203S (Cost Accounting and Control) Students at Unisa

    Tladi, Lerato Sonia

    2013-01-01

    This study sought to determine the attributing and contributing factors to examination absence as well as whether the academic and social support available to students had a role to play in discouraging or reducing absence from examinations using results from a quantitative survey of ACN203S (Cost Accounting and Control) students who were admitted…

  18. The self-determination theory applied in the analysis of motivation and academic performance of accounting students in a brazilian public university

    Marina Salgado Borges; Gilberto José Miranda; Sheizi Calheira Freitas

    2017-01-01

    The aim of this study was analyzing the relations between academic performance and motivation of Accounting students in a Brazilian public university based on Self-determination Theory. Methodologically, in order to reach that, structured questionnaires were applied in classrooms with the Brazilian version of the Academic Motivation Scale (AMS), in a sample of 316 students enrolled from second to tenth periods of that course, equivalent to 37.2% of the total number of students. Data were anal...

  19. The influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta

    Indra Pahala

    2017-07-01

    Full Text Available This study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta. This study used 75 students S1 Departement of Accounting, State University of Jakarta which is still active academic year 2010. Data used in this study is primary data and selection of samples using a convenience sampling method. The analytical tool used is multiple linear regression analysis at a significance level of 5%. The first phase of testing the validity and reliability of the statement of each variable. The second stage, performing variable regression perception and motivation towards a career in the field of taxation the interest of students. The results of testing the feasibility of the model shows that the two independent variables, namely perception and motivation affect the career interests of students in the field of taxation Accounting Department of Economics at the State University of Jakarta simultaneously.

  20. Intangible Capital and Corporate Cash Holdings: Theory and Evidence

    Dalida Kadyrzhanova; Antonio Falato; Jae Sim

    2012-01-01

    The rise in intangible capital is a fundamental driver of the secular trend in US corporate cash holdings over the last decades. We construct a new measure of intangible capital and show that intangible capital is the most important firm-level determinant of corporate cash holdings. Our measure accounts for almost as much of the secular increase in cash since the 1980s as all other standard determinants together. We then develop a new model of corporate cash holdings that introduces intangibl...

  1. The Accounting Capstone Problem

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  2. Managerial Accounting. Study Guide.

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  3. Hold the Pickle!

    Lupi, Marsha Mead

    1979-01-01

    The article illustrates the use of commercial jingles as high interest, low-level reading and language arts materials for primary age mildly retarded students. It is pointed out that jingles can be used in teaching initial consonants, vocabulary words, and arithmetic concepts. (SBH)

  4. The Effectiveness of Adjunct Class on The Mastery of Vocabulary And Course Content of Students of Accounting Department

    Patrisius Istiarto Djiwandono

    2014-05-01

    Full Text Available The paper reports a classroom action research that aimed to determine the impact of a Content and Language Integrated Learning on the mastery of vocabulary and of course contents of a group of students in the Accounting Department of Universitas Ma Chung. It also intended to identify their opinions about the effectiveness of such approach. To achieve these objectives, a Time Series Design was used in a Classroom Action Research framework to introduce an adjunct class to the accounting class. The baseline data in the form of their vocabulary mastery and knowledge of the course contents were gained before the adjunct session was given. Then, the adjunct sessions were given for a period of two months. A few tests were administered to measure their progress in the mastery of vocabulary and course contents. A comparison was then drawn between the scores of the baseline data and the subsequent measures. In general, although they gained better mastery of new words, they failed to utilize them to increase their mastery of the course contents. Further exploration into the interview data reveals that most of them did not feel any significant assistance in mastering the course contents, although many of them admitted the benefit of mastering new vocabulary. There are some possible causes of the results. First, the limited duration of the adjunct sessions was felt to hinder the effectiveness. Second, the explanation in the adjunct sessions were not matched quite well with the focus during the main content course. On the basis of the results, the recommended points are the matching between the emphasis of both classes, and the lengthening of the duration of the adjunct sessions.

  5. Preparing for the Great American Eclipse of Aug. 21: for Yourself, and for Holding an Event for the Public and Students.

    Duncan, D. K.

    2016-12-01

    On Aug. 21, 2017 a Total Eclipse of the Sun will cross the US. For the first time in 40 years every state will have at least 80% of the sun covered by the moon, and lucky people from Oregon to South Carolina will see the beauty of the total eclipse and remember it all their lives. It is as difficult to convey the impression of a total eclilpse as it is to convey what the Grand Canyon is like. Words cannot do it justice. It looks like the end of the world as the flames of solar prominances rise from the edge of the "black hole" of the eclipsed sun, and silver streamers of the sun's corona stretch across the sky. People scream, applaud, or cry. Animals do strange things. At a total eclipse in the Galapagos dozens of whales and dolphins surfaced at the time of the total elcipse, surrounded our boat, and after the eclipse swam away. At a partial eclipse, even a 99% eclipse, those spectacular aspects are not seen, so it is a good idea to make plans to go to where the eclipse is total. This session will use examples from 10 total eclipses the author has viewed and made available to the public, since March 7, 1970, to suggest practical preparations for the evnt. Advice will be given on how and where to see the eclipse yourself, and how to help the public, teachers, and students where you live enjoy the spectacle and raise their interest in science. It is hoped that by the time of the AGU meeting "Kits" of educational materials and safe eclipse-watching glasses will be available to AGU members. This will be discussed. A Public Service Announcement suitable for use on television, the Internet, or in schools should also be available.

  6. The Influence of Negative Advertising Frames on Political Cynicism and Politician Accountability.

    Schenck-Hamlin, William J.; Procter, David E.; Rumsey, Deborah J.

    2000-01-01

    Examines the influence of negative political advertising frames on the thoughts and feelings undergraduate students generate in response to campaign advertising. Finds that participants were more likely to generate cynical comments and hold politicians accountable for the country's ills when reading candidate theme advertisements than ad hoc issue…

  7. The Impacts of Adopting Active Methods in the Performance of Accounting Students at a Higher Education Institution in the State of Minas Gerais

    Cicero Jose Oliveira Guerra

    2016-10-01

    Full Text Available The scientific community has discussed a reformulation in education in order to meet new goals in the learning processes. It is a challenge for universities to modify their social role by adding new teaching methods in their undergraduate programs to fit into this current context. The motivation of this study is to verify if the adoption of active teaching methods in the Accounting course at a private Higher Education Institution located in the region of the Zona da Mata, State of Minas Gerais, contributed to the performance of its students. In this research, performance is characterized at the improvement in students' grades. The active methods, in response to this educational reformulation, are concerned with preparing a critical student, capable of acting in the contemporary market, subject to constant changes. The study period covers the years between 2011 and 2014. We sought to answer the following question: Is there an impact on the performance of accounting students after the implementation of active methods at the HEI investigated? To test the proposed hypothesis, we used Student's T test and regression methods. The analyzed data were collected from documents provided by the institution's employees. The results show that there is evidence that the use of active methods in the accounting course contributed to the students' performance in the period studied.

  8. Factors that Influence the Teaching-Learning Process from the Perspective of Accountancy Students: Analysis at a Higher Education Institution in Minas Gerais

    Caroline Stéffani Santos Nério Pavione

    2016-06-01

    Full Text Available The aim of this study is to identify the factors that influence the process of teaching and learning according to the students in the Accountancy course at a Higher Education Institution (HEI in the state of Minas Gerais. The survey was conducted by applying a questionnaire, totaling 124 valid responses. The results were combined and confronted with perceptions obtained in past research. The following variables stood out that most influenced the teaching-learning process according to the students: "teacher's didactics (how the teacher leads the class, interacts with students and provides for a learning environment"; "Content structure of the course"; "Desire to learn the subject (personal motivation for the subject"; and "library equipped with an extensive collection of books and appropriate facilities", each in one dimension: teacher, subject, student and institution. The attitudes of students and teachers could also be identified that, according to the students, influenced the achievement of ideal teaching and learning most negatively. As a result, the four highest scores were attitudes in relation to the student, "lack of interest" and "lack of dedication outside the classroom"; to the teacher, "does not intend to address the concerns of students" and not "mastering the subject matter to be explained." Thus, discussions on improving the process of teaching and learning in Accounting can be promoted based on the analysis of the variables listed. The researchers expect to contribute to the identification of the major errors in the process of teaching and learning from the perspective of the key stakeholders (students in order to facilitate discussions in order to solve them and, ultimately, to culminate in improvements in the Accounting course and reduce the dropout rates in higher education.

  9. A motivational account of the undergraduate experience in science: brief measures of students' self-system appraisals, engagement in coursework, and identity as a scientist

    Skinner, Ellen; Saxton, Emily; Currie, Cailin; Shusterman, Gwen

    2017-11-01

    As part of long-standing efforts to promote undergraduates' success in science, researchers have investigated the instructional strategies and motivational factors that promote student learning and persistence in science coursework and majors. This study aimed to create a set of brief measures that educators and researchers can use as tools to examine the undergraduate motivational experience in science classes. To identify key motivational processes, we drew on self-determination theory (SDT), which holds that students have fundamental needs - to feel competent, related, and autonomous - that fuel their intrinsic motivation. When educational experiences meet these needs, students engage more energetically and learn more, cumulatively contributing to a positive identity as a scientist. Based on information provided by 1013 students from 8 classes in biology, chemistry, and physics, we constructed conceptually focused and psychometrically sound survey measures of three sets of motivational factors: (1) students' appraisals of their own competence, autonomy, and relatedness; (2) the quality of students' behavioural and emotional engagement in academic work; and (3) students' emerging identities as scientists, including their science identity, purpose in science, and science career plans. Using an iterative confirmatory process, we tested short item sets for unidimensionality and internal consistency, and then cross-validated them. Tests of measurement invariance showed that scales were generally comparable across disciplines. Most importantly, scales and final course grades showed correlations consistent with predictions from SDT. These measures may provide a window on the student motivational experience for educators, researchers, and interventionists who aim to improve the quality of undergraduate science teaching and learning.

  10. Towards engagement, compliance and accountability

    Annyssa Bellal

    2011-03-01

    Full Text Available The UN and other international and regional organisations are increasingly trying to hold armed non-state actors (ANSAs accountable at the international level for violations of international norms....

  11. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    Knoeppel, Robert C.; Della Sala, Matthew R.

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  12. Mure skal holde zombierne ude

    Stockmarr, Leila

    2013-01-01

    Vi bygger som besatte mure og barrierer for at holde flygtninge ude og tæmme de negative konsekvenser af den neoliberale globalisering.......Vi bygger som besatte mure og barrierer for at holde flygtninge ude og tæmme de negative konsekvenser af den neoliberale globalisering....

  13. News Particle Physics: ATLAS unveils mural at CERN Prize: Corti Trust invites essay entries Astrophysics: CERN holds cosmic-ray conference Researchers in Residence: Lord Winston returns to school Music: ATLAS scientists record physics music Conference: Champagne flows at Reims event Competition: Students triumph at physics olympiad Teaching: Physics proves popular in Japanese schools Forthcoming Events

    2011-01-01

    Particle Physics: ATLAS unveils mural at CERN Prize: Corti Trust invites essay entries Astrophysics: CERN holds cosmic-ray conference Researchers in Residence: Lord Winston returns to school Music: ATLAS scientists record physics music Conference: Champagne flows at Reims event Competition: Students triumph at physics olympiad Teaching: Physics proves popular in Japanese schools Forthcoming Events

  14. An Investigation of the Impact of Instructional Fading Using Completion Problems on Student Performance in Principles of Accounting Instruction

    Kingry, Mary Ann

    2012-01-01

    The effects of instructional fading using completion problems on student performance were investigated in this study. Instructional fading is the gradual withdrawal of the amount of assistance provided to the student and was accomplished in this study using completion problems. They were used to gradually transition the student from completely…

  15. Scientifically supported mental health intervention in schools: meeting accountability demands with an online resource.

    Powers, Joelle D

    2012-01-01

    Legislation has been passed that holds schools increasingly accountable for the proficiency of all students, including those with mental health problems. A critical obstacle impeding the ability of schools to effectively support students is the lack of access to quick, pre-screened, and organized information about scientifically-supported interventions that effectively address youth mental health problems. A new mental health best practices database was developed and made available online that provides access to free and user-friendly information about evidence-based interventions for use in schools. School staff will be better able to meet accountability demands of legislation and to effectively respond to student mental health problems.

  16. The myth of the early aviation patent hold-up

    Katznelson, Ron D; Howells, John

    2015-01-01

    The prevailing historical accounts of the formation of the U.S. aircraft “patent pool” in 1917 assume the U.S. Government necessarily intervened to alleviate a patent hold-up among private aircraft manufacturers. We show these accounts to be inconsistent with the historical facts. We show that de...

  17. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act

    Arielle Selya

    2016-07-01

    Full Text Available This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT, after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.

  18. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act.

    Selya, Arielle S; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.

  19. Automated Accounting. Instructor Guide.

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  20. STUDY REGARDING THE UTILITY CONCEPT MAPS ON DETECTION BY THE STUDENTS OF THE PRESENCE AND ETHICAL NOTIONS INTENSITY IN ACCOUNTING ACTIVITY

    Diana-Elisabeta Matica

    2016-12-01

    Full Text Available This study aims to investigate how students prioritize the role of ethics in their future professional activity. The results of such a study may allow a better analysis of the factors involved in the quality of the accounting profession. To achieve the objective, it was used a tool of graphical representation of knowledge that fosters creative thinking and that guarantee a minimum reduction of the researchers influence: conceptual maps. Using conceptual maps to implement this concept as a method applied in an educational establishment, with specific accounting, is a new idea, a hypothesis that has proven its efficiency and sustainability in our research approach. The conceptual maps is a versatile method, that creates an added value, which can be used in different ways in accounting courses, both in teaching and in assimilation. The sample consists of 30 master degree of specialization ABMA (Accounting, Business Management and Audit from the Faculty of Economics, University of Oradea. Each student was asked to develop a conceptual map, by which to sketch the skills and the type of behavior they consider that they must have a professional accountant in preparing the financial statements of an entity.

  1. Assessment of Accounting Competencies Possessed by Postgraduate University Business Education Students to Handle Entrepreneurship Business Challenges in Nigeria

    Okoro, James

    2014-01-01

    University Business Education graduates, by the nature of their programme, ought to possess relevant accounting competencies for successful entrepreneurship but casual observation and empirical reports indicate that they are not doing well in this aspect. Therefore, this study assessed the accounting competencies possessed by university…

  2. Using FarmVille in an Introductory Managerial Accounting Course to Engage Students, Enhance Comprehension, and Develop Social Networking Skills

    Krom, Cynthia L.

    2012-01-01

    This article explores the use of the free Zynga computer game FarmVille, which is played in conjunction with Facebook[R], to facilitate active learning in a managerial accounting course. Results indicate that it invokes an improved understanding of the accounting content, particularly among nonaccounting majors; a high level of student…

  3. Blue breath holding is benign.

    Stephenson, J B

    1991-01-01

    In their recent publication in this journal, Southall et al described typical cyanotic breath holding spells, both in otherwise healthy children and in those with brainstem lesions and other malformations. Their suggestions regarding possible autonomic disturbances may require further study, but they have adduced no scientific evidence to contradict the accepted view that in the intact child blue breath holding spells are benign. Those families in which an infant suffers an 'apparently life t...

  4. Process Accounting

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  5. MIM Holdings Limited 1984 annual report

    1984-01-01

    M.I.M. Holdings Limited is a major mining and mineral processing company formed in 1970. The group traces its origins to 1924 following the discovery of silver lead zinc started in 1931 and parallel production of silver lead zinc ore at Mount Isa the previous year. Today the MIM group is a diversified mineral, coal and metal producing and marketing organisation. Details of the company's principal activities over the last year, and accounts and management information for the last year are presented.

  6. Biliteracy Teachers' Self-Reflections of Their Accounts while Student Teaching Abroad: Speaking from "the Other Side"

    Quezada, Reyes L.; Alfaro, Cristina

    2007-01-01

    In an article published in the "International Education Journal" entitled "Beyond Educational Tourism: Lessons Learned While Student Teaching Abroad," Quezada (2005) provides an overview of the literature regarding student teaching abroad experiences. This article summarizes his literature review and applies the findings to a…

  7. The Identification of Variation in Students' Understandings of Disciplinary Concepts: The Application of the SOLO Taxonomy within Introductory Accounting

    Lucas, Ursula; Mladenovic, Rosina

    2009-01-01

    Insights into students' understandings of disciplinary concepts are fundamental to effective curriculum development. This paper argues that a rounded picture of students' understandings is required to support such development. It is argued that one element of this picture may be provided through the use of the Structure of Observed Learning…

  8. The Impact of an Online Homework Management System on Student Performance and Course Satisfaction in Introductory Financial Accounting

    Fratto, Victoria; Sava, Magda Gabriela; Krivacek, Gregory J.

    2016-01-01

    Educators in all disciplines are searching for effective educational technologies that help students learn. One technology that has evolved is the online homework management system. The online homework management system permits professors to use the Internet to assign homework problems that students can complete online. Since this system is…

  9. `I'm a natural and I do it for love!': exploring students' accounts of studying mathematics

    Bartholomew, Hannah; Darragh, Lisa; Ell, Fiona; Saunders, Jeanette

    2011-10-01

    Drawing on in-depth interviews with the third year students at a New Zealand university, we explore the ways in which students speak about studying mathematics, their relationship with the subject and how this has developed over time. These interviews were conducted as part of a project looking at undergraduate mathematics from the perspective of lecturers, students, and interactions in lectures, and funded by the Teaching and Learning Research Initiative in New Zealand. We use the work of Gee [Identity as an analytic lens for research in education, Rev. Res. Educ. 25 (2000), pp. 99-125] to tease out some discourses of mathematics that frame students' participation in the subject, and show that notions of 'natural ability', and of being passionate about the study of mathematics for its own sake, dominate the narratives of mathematics students. In developing this position, we turn to psycho-social theorists such as Hollway and Jefferson [Doing Qualitative Research Differently: Free Association, Narrative and the Interview Method, Sage, London, 1997] so as to question the 'face-value' meanings of these narratives and to argue that students' choices have less to do with rational decision making than with constructing identities that protect vulnerable aspects of themselves. Finally, we develop the metaphor of a 'maths club', which we feel captures something of the culture of mathematics and students' orientations towards the subject. This metaphor also allows us to raise questions about widening participation in mathematics.

  10. Accounting Students’ Choice on Accounting Information Technology Careers

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  11. Dynamics of indexes of swimming and physical preparedness of students of marine type in the process of physical education and sport taking into account gender differences

    Ganchar A.I.

    2012-04-01

    Full Text Available Purpose of work - to find out the dynamics of indexes of swimming and physical preparedness of students of marine type in the process of physical education and sport taking into account gender differences. 90 students took part in an experiment. Technology of pedagogical control is developed and the estimation of results of forming of skills of swimming is grounded. It is set that forming of skills of swimming for students takes a place under influence of basic physical qualities. Directions of development of physical qualities are rotined on the basis of the dominant motive modes. The most effective motive mode is recommended: systematic on 1-2 of teaching visit obligatory (32 hours and optional (32 hours educational employments.

  12. Basic Financial Accounting

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  13. The self-determination theory applied in the analysis of motivation and academic performance of accounting students in a brazilian public university

    Marina Salgado Borges

    2017-08-01

    Full Text Available The aim of this study was analyzing the relations between academic performance and motivation of Accounting students in a Brazilian public university based on Self-determination Theory. Methodologically, in order to reach that, structured questionnaires were applied in classrooms with the Brazilian version of the Academic Motivation Scale (AMS, in a sample of 316 students enrolled from second to tenth periods of that course, equivalent to 37.2% of the total number of students. Data were analyzed using descriptive statistics, exploratory factor analysis (AFE and multiple linear regression analysis with Ordinary Least Squares (OLS. The regression analyzes indicated a significant relationship between motivation and academic performance. The factors related to intrinsic motivation and extrinsic motivation by identified regulation are positively correlated with academic performance of students. On the other hand, the introjected for regulation extrinsic motivation factor is negatively correlated with student’s academic performance coefficient (CRA. Based on the sample analyzed, the results showed that the relationship between motivation and CRA of the student depends on the type of motivation that is present in each one.

  14. The Blue Book. Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs. [1999 Edition.

    Department of Education, Washington, DC.

    This guide is intended to provide guidance to college and university business office personnel who handle recordkeeping, accounting, and other fiscal reporting functions for federal Title IV financial aid programs, as authorized by the Higher Education Act of 1965, as amended. This edition emphasizes the benefits and challenges of electronic…

  15. The Analysis of Different Perceptions between PPAk Students, KAP Auditors and Company Manager toward Public Accountant Responsibility Related to Expectation Gap

    Gen Norman Thomas

    2015-11-01

    Full Text Available This study is in research domain of behavioral accounting that is based on the current aspect is still interesting to explore.This study aims to reveal differences in perceptions of students, auditors and company managers to public accountant responsility related to expectation gap that includes fraud disclosures, maintain of independence, providing early warning of possibility of business failure, violation of law and improving audit quality. This research is quantitative research using descriptive and comparative research method. Data collective tehnique use survey method with sample was determined by non probability under convenience sample. Data quality was examined with using cronbach’s alpha shows the data is valid and realible. Data normality test used independent t test showed data in normal curve, no multicolinearity and no hetrogenity. First to fifth hyphotesis showed the difference of perception amongs PPAk students, KAP’s auditors and company managers to public accountant responsibility in various dimensions of expectation gap in Jakarta.

  16. The Holding Power of Anchors

    The efficiency of an anchor may be expressed as the ratio (holding force + weight of anchor). In dry sand .... the market at the beginning of the coming season in three sizes, namely 20, 35 and. 60 lb. These are ... Taylor frozen-flow hypothesis.

  17. The Capability to Hold Property

    Claassen, Rutger

    2015-01-01

    This paper discusses the question of whether a capability theory of justice (such as that of Martha Nussbaum) should accept a basic “capability to hold property.” Answering this question is vital for bridging the gap between abstract capability theories of justice and their institutional

  18. The Salience of Gender during the Transition to Higher Education: Male Students' Accounts of Performed and Authentic Identities

    Warin, Jo; Dempster, Steve

    2007-01-01

    This article looks at the transition to higher education made by a group of male undergraduates. The data were collected though one-to-one interviews with 24 students, who were asked questions designed to elicit data about their positioning in relation to hegemonic masculinities. The evidence presented here supports the view that gender operates…

  19. Accountability in Grading Student Work: Securing Academic Standards in a Twenty-First Century Quality Assurance Context

    Bloxham, Sue; Boyd, Pete

    2012-01-01

    This article, using a student outcomes definition of academic standards, reports on academics' sense of standards as enacted through marking practices. Twelve lecturers from two UK universities were asked to "think aloud" as they graded written assignments followed by a semi-structured interview. The interview data were used to…

  20. The Functional Illiteracy and Accounting: An Exploratory Study with Undergraduate Students of Institutions of Higher Education of the State of Espírito Santo

    João Carlos Hipólito Bernardes do Nascimento

    2013-12-01

    Full Text Available Functional illiteracy comprises citizens with limited ability to read, write and perform basic calculations inherent to social and professional life, despite having access to the formal education system. Considering the present scenario of judgment about the essence of form arising from the convergence to International Financial Reporting Standards (IFRS, the present study aimed to investigate whether functional illiteracy is a relevant phenomenon using a sample of students from an undergraduate course in Accounting. Using a questionnaire with items from the 1993 National Assessment of Adult Literacy – NAAL, a model was derived using the True Score from Item Response Theory as the dependent variable, and applying Cluster Analysis and Logistic Regression techniques. As a result, it was noted that functional illiteracy is relevant to senior’s undergraduate Accounting students, given that 40% showed evidence of the phenomenon. The seniors presented a percentage of overall accuracy of approximately 45% in document skills, quantitative skills and verbal skills. This deficit evaluated the ability to apply new information to make inferences, the ability of decision-making and, ultimately, quantitative and computational capacity. Given these results, we can conclude that the minimizing functional illiteracy negatively impacts, minimizing the learning and, in second time when students are in the labor market, deteriorating the quality of the information generated.

  1. Internet accounting

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  2. Information Need Assessment of students at faculty of Management and Accounting of Allameh Tabatabaie University and the Role of Library in Addressing those Needs

    Reza Vaezi

    2009-01-01

    Full Text Available The present study examines the information needs of the students at faculty of management and accounting at Allameh tabatabaie University. A survey method was employed in which 490 questionnaires was distributed. Data analysis indicated that among formal sources of information, book, dissertation, specialist journals and research reports have the highest usage respectively. On the other hand important resources such as abstracts and indexes are very under-utilized. Among Electronic Resources, internet had the highest percentage of usage. Yet scientific networks containing scientific and specialist databases such as the Rosnet and Daneshyar are seldom used. Following a detailed analysis of the outcome, some suggestions are offered.

  3. Relation of body mass index and body fat mass for Spanish university students, taking into account leisure-time physical activity.

    Molina-García, Javier; Castillo, Isabel; Pablos, Carlos; Queralt, Ana

    2009-04-01

    The objective of this cross-sectional study was to analyze the relation of Body Mass Index with body fat mass while taking into account the amount of leisure-time physical activity for 299 male university students. Body fat mass was measured by bioelectrical impedance analysis. An estimation of energy expenditure in leisure-time physical activity in metabolic equivalents (METs) was obtained so participants were divided into six activity groups by percentile: no physical activity by the first group and participants physically active were divided into five groups by percentiles: 90% group.

  4. 31 CFR 800.217 - Hold.

    2010-07-01

    ... and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.217 Hold. The terms hold(s) and holding mean legal or beneficial ownership, whether direct or indirect, whether through fiduciaries, agents, or other means. ...

  5. O Ensino da Perícia Contábil em Brasília: percepções dos estudantes do curso de ciências contábeis = The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education

    José Antônio de França

    2015-12-01

    Full Text Available O presente artigo evidencia e traz para discussão resultados obtidos em pesquisa com 201 alunos dos cursos de ciências contábeis ofertados por instituições de ensino superior (IES da região de Brasília, no Distrito Federal, relativos ao ensino e mercado de trabalho da perícia contábil. A pesquisa foi realizada por meio de questionário aplicado aos alunos do 7º ao 10º período semestral, abrangendo alunos concludentes, no segundo semestre de 2013. A questão de pesquisa consiste em obter evidências, sob a perspectiva dos alunos, de como as instituições de ensino superior, que ofertam o curso de ciências contábeis, preparam seus alunos para o exercício da profissão, na atividade pericial, nos quesitos relativos à motivação de interesse pela perícia e de informação sobre desafios e oportunidades do mercado de trabalho. No sentido de viabilizar respostas para essa questão, a pesquisa teve por objetivo verificar como as IES ofertam o conteúdo de perícia contábil visando a preparar seus egressos para atender ao mercado de Perito-Contador. Para a obtenção das respostas que satisfizessem à investigação, utilizou-se como metodologia a análise da variância (ANOVA por meio do teste de médias, auxiliada por análise das estatísticas descritivas. Os resultados finais obtidos mostram, com confiança de 90% e 95%, que os alunos que cursaram o conteúdo curricular se interessam pela perícia. Há um alto grau de desinformação sobre desafios e oportunidades do mercado de perito-contador. Esses resultados sugerem a necessidade de que as IES promovam adequação curricular para eliminar as deficiências evidenciadas. This paper highlights and brings to discussion results obtained in a research with 201 students of Accounting in higher education institutions (HEIs in the region of Brasilia, Federal District, concerning training in forensic accounting and its position in the labor market. The research was conducted by means of

  6. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  7. Political accountability and autonomous weapons

    James Igoe Walsh

    2015-09-01

    Full Text Available Autonomous weapons would have the capacity to select and attack targets without direct human input. One important objection to the introduction of such weapons is that they will make it more difficult to identify and hold accountable those responsible for undesirable outcomes such as mission failures and civilian casualties. I hypothesize that individuals can modify their attribution of responsibility in predicable ways to accommodate this new technology. The results of a survey experiment are consistent with this; subjects continue to find responsible and hold accountable political and military leaders when autonomous weapons are used, but also attribute responsibility to the designers and programmers of such weapons.

  8. Teacher and Principal Perceptions of How Principal Transformational and Instructional Leadership Behaviors Relate to Student Achievement

    Steele, Gayle

    2012-01-01

    Because of public concern over the effectiveness of our schools, a new evaluation system was put in place to hold principals and teachers directly accountable for student academic achievement. Part of this evaluation included student performance on state assessments. The purpose of this qualitative study sought to examine how the transformation…

  9. Management Accounting

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  10. Accounting standards

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  11. Accounting outsourcing

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  12. Accounting Students’ Choice on Accounting Information Technology Careers

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  13. Accounting Students’ Choice on Accounting Information Technology Careers

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  14. Do More Economists Hold Stocks?

    Christiansen, Charlotte; Joensen, Juanna Schröter; Rangvid, Jesper

    A unique data set enables us to test the hypothesis that more economists than otherwise identical investors hold stocks due to informational advantages. We confirm that economists have a significantly higher probability of participating in the stock market than investors with any other education......, even when controlling for several background characteristics. We make use of a large register-based panel data set containing detailed information on the educational attainments and various financial and socioeconomic variables. We model the stock market participation decision by the probit model...

  15. PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

    Moh Lutfi Saiful Arif

    2014-04-01

    Full Text Available Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.

  16. Trend Definition or Holding Strategy: What Determines the Profitability of Candlestick Technical Trading Strategies?

    Tsung-Hsun Lu; Yi-Chi Chen; Yu-Chin Hsu

    2014-01-01

    We ask what determines the profitability of candlestick patterns. Is it the definition of trend and/or the holding strategy that one uses in candlestick charting analysis? To answer this, we conduct a systematic investigation by considering three definitions of trend and four holding strategies. Based on the DJIA components data, we find that eight three-day reversal patterns with a Caginalp-Laurent holding strategy are profitable after we account for data-snooping bias. We also find that our...

  17. Multimedia and Management Accounting: Adding Creativity to Accounting.

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  18. Allowance Holdings and Transfers Data Inventory

    U.S. Environmental Protection Agency — The Allowance Holdings and Transfers Data Inventory contains measured data on holdings and transactions of allowances under the NOx Budget Trading Program (NBP), a...

  19. C-14/I-29 Preservation and Hold Time Survey

    Kitchen, S. [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL)

    2015-04-08

    Preservation and hold time of radionuclides must account for both nuclear half-lives and nonnuclear loss mechanisms, but variations in the latter are often neglected. Metals-based defaults are inappropriate for long-lived non-metals C-14 and I-129, which are vulnerable to chemical and biological volatilization. Non-acidification is already widely practiced for them. Recommended addition measures from radiological and chemical literature include glass containers where possible, water filtration where possible, headspace minimization, light shielding, cold (4°C) storage and unfiltered water hold time of 28 days. Soil hold time may need to be shortened when water-logged, excessively sandy, or still adjusting to significant new contamination.

  20. Ultrasonic methods for locating hold-up

    Sinha, D.N.; Olinger, C.T.

    1995-01-01

    Hold-up remains one of the major contributing factors to unaccounted for materials and can be a costly problem in decontamination and decommissioning activities. Ultrasonic techniques are being developed to noninvasively monitor hold-up in process equipment where the inner surface of such equipment may be in contact with the hold-up material. These techniques may be useful in improving hold-up measurements as well as optimizing decontamination techniques

  1. Integrating Systems into Accounting Instruction.

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  2. Accounting Experiences in Collaborative Learning

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  3. An Accounting Writing Proficiency Survey

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  4. Tritium accountancy

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  5. Accounting assessment

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  6. 78 FR 23162 - Supervision and Regulation Assessments for Bank Holding Companies and Savings and Loan Holding...

    2013-04-18

    ... bank holding company's Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) forms; \\3... Balance Sheet of the BHC's Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) (OMB No... holding companies with $50 billion or more in total consolidated assets, and nonbank financial companies...

  7. Corporate cash holdings: Determinants and implications from Vietnamese market

    Cap, Kim Hoang

    2014-01-01

    2014 dissertation for MSc in International Accounting and Finance. Selected by academic staff as a good example of a masters level dissertation. This paper investigates the determination of corporate cash holdings in Vietnam. The sample includes Vietnamese publicly-traded firms for the period 2010-2013. Determinants include financial indicators as firm-specific characteristics and state ownership as an institutional factor for the purpose of exploring the existence of agency costs for this em...

  8. The Accounting Practices of Heritage Assets

    Hassan, Nor Laili; Saad, Natrah; Ahmad, Halimah Nasibah; Salleh, Md. Suhaimi Md.; Ismail, Mohamad Sharofi

    2016-01-01

    Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced as a main reference in applying the accrual-based accounting. MPSAS 17 which deals with heritage assets, will take effect in 2017. The study intended to discover how do overseas’ museums report the...

  9. ALICE Holds Up to Challenge

    2006-01-01

    ALICE's main austenitic stainless steel support structure (the Space Frame) has recently gone through many tests that proved quite challenging: insuring the structure is sound and lowering it horizontally into the ALICE cavern. This structure is constructed to hold the large volume detectors, such as the Time Projection Chamber, Transition Radiation Detector and Time of Flight inside the ALICE solenoid magnet. After the final assembly at CERN, two large mobile cranes were needed for the job of lifting and turning the 14 tonne frame onto its side. Once shifted, it was placed in Building SX2, one of the surface assembly areas designated for ALICE. The structure, which is 8 m in diameter and 7 m long, underwent many tests in its new position. Geometric control tests were performed by measuring each of the 18 cells and placing wooden or metal samples constructed to the same dimensions as the real thing inside the structure. The most important check was the movement of the real Time Projection Chamber from its s...

  10. Professional Capital as Accountability

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  11. Accounting 202, 302.

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  12. Making Accounting Tutorials Enjoyable

    Bargate, Karen

    2018-01-01

    This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

  13. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  14. Accounting Faculty Internships

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  15. Excess cash holdings and shareholder value

    Lee, Edward; Powell, Ronan

    2011-01-01

    We examine the determinants of corporate cash holdings in Australia and the impact on shareholder wealth of holding excess cash. Our results show that a trade-off model best explains the level of a firm’s cash holdings in Australia. We find that 'transitory' excess cash firms earn significantly higher risk-adjusted returns compared to 'persistent' excess cash firms, suggesting that the market penalises firms that hoard cash. The marginal value of cash also declines with larger cash balances, ...

  16. AMERICAN ACCOUNTING

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  17. Payroll accounting

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  18. Inflation, operating cycle, and cash holdings

    Yanchao Wang

    2014-12-01

    Full Text Available A corporate cash-holding strategy is a trade-off between the costs and benefits of holding cash. At the macrolevel, firms are inclined to adjust and optimize their cash-holding strategies in response to changes in purchasing power due to inflation. At the microlevel, the operating cycle, which indicates the speed and turnover of corporate cash flow, also influences the corporate cash-holding strategy. Firms flexibly adjust their cash-holding strategies in response to changes in the internal and external environment, which is referred to as the cash adjustment strategy. We examine these predicted relationships using a sample of listed firms in China’s stock market over the 1998–2009 period. Consistent with our predictions, the empirical results indicate a significant negative association between cash holdings and the CPI, but the relationship is reversed when the CPI reaches a certain level. There is also a U-shaped relationship between operating cycle and cash holdings, and this relationship is similarly influenced by changes in the inflation level. In examining the macroeconomic environment and microlevel firm-specific characteristics simultaneously, our findings supplement the literature on firms’ cash-holding strategies and provide theoretical and practical implications.

  19. Infrastrukturel Accountability

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  20. 17 CFR 250.26 - Financial statement and recordkeeping requirements for registered holding companies and...

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Financial statement and..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Forms, Procedure and Accounts § 250.26 Financial statement and... to form and content of financial statements; and (2) Shall make and keep current accounts, books and...

  1. 12 CFR Appendix C to Part 225 - Small Bank Holding Company Policy Statement

    2010-01-01

    ... Financial and Managerial Factors In acting on applications filed under the Bank Holding Company Act, the... defined in accordance with generally accepted accounting principles. In determining the total amount of... subsidiaries by the equity method of accounting. Ordinarily the Board does not view redeemable preferred stock...

  2. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  3. School accountability Incentives or sorting?

    Hege Marie Gjefsen; Trude Gunnes

    2015-01-01

    We exploit a nested school accountability reform to estimate the causal effect on teacher mobility, sorting, and student achievement. In 2003, lower-secondary schools in Oslo became accountable to the school district authority for student achievement. In 2005, information on school performance in lower secondary education also became public. Using a difference-in-difference-in-difference approach, we find a significant increase in teacher mobility and that almost all non-stayers leave the tea...

  4. Student health professionals' attitudes and experience after watching "Ida's Diary", a first-person account of living with borderline personality disorder: Mixed methods study.

    Dickens, Geoffrey L; Lamont, Emma; Stirling, Fiona J

    2018-06-01

    There is increasing interest in the use of commercial movies in nursing education, or "cinenurducation". There is a need for educational interventions which target mental health nurses' attitudes towards people with borderline personality disorder. To investigate and evaluate the experience and effects of attendance at a screening of the movie Ida's Diary, a first-person account of living with borderline personality disorder. Mixed methods design comprising a within-subjects AB longitudinal survey, and a qualitative analysis of participant-generated data and researcher field notes from a World Café discussion group. One university in Scotland. N = 66 undergraduate and postgraduate mental health nursing and counselling students. Participants completed measures of cognitive and emotional attitudes towards, and knowledge about, people with borderline personality disorder before and after one of two film screenings. We conducted a World Café discussion group after the second screening. Resulting data were subject to a qualitative thematic analysis. Quantitative analysis revealed a five-factor cognitive and a single-factor emotional attitude structure. Cognitive-attitudinal items related to treatment deservingness and value of mixed treatment approaches improved across iterations. Total knowledge score did not change, but one item about borderline personality disorder as a precursor to schizophrenia received considerably more incorrect endorsement post-screening. Qualitative analysis revealed five themes: Facilitation and inhibition of learning; promotion but not satiation of appetite for knowledge; challenging existing understanding; prompting creativity and anxiety; and initiating thinking about the bigger picture. Participants found the film thought provoking; it increased their appetite for knowledge. Findings suggest that screening should be delivered in conjunction with more didactic information about borderline personality disorder. Copyright © 2018

  5. The management accounting vocational fallacy

    Bienkie Shuttleworth

    2014-05-01

    Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

  6. Basic Financial Accounting

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  7. Energy accountancy

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  8. Design Accountability

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  9. An Accounting International Experience Course

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  10. Machine Accounting. An Instructor's Guide.

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  11. Preparing a Programmed Review in Accounting

    Moore, Connie Remaly

    1975-01-01

    The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

  12. Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

    Nurul Hasanah Uswati Dewi

    2016-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...

  13. Accounting Principles 30G. Interim Guide.

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  14. 26 CFR 1.6035-1 - Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding...

    2010-04-01

    ... corporate, shareholder, and income information for the foreign personal holding company's annual accounting... 898), the taxable year of such corporation shall be treated as its annual accounting period. (2) General corporate information. The general foreign personal holding company information required by this...

  15. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  16. 18 CFR 367.2010 - Account 201, Common stock issued.

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  17. Does imminent threat capture and hold attention?

    Koster, Ernst H W; Crombez, Geert; Van Damme, Stefaan; Verschuere, Bruno; De Houwer, Jan

    2004-09-01

    According to models of attention and emotion, threat captures and holds attention. In behavioral tasks, robust evidence has been found for attentional holding but not for attentional capture by threat. An important explanation for the absence of attentional capture effects is that the visual stimuli used posed no genuine threat. The present study investigated whether visual cues that signal an aversive white noise can elicit attentional capture and holding effects. Cues presented in an attentional task were simultaneously provided with a threat value through an aversive conditioning procedure. Response latencies showed that threatening cues captured and held attention. These results support recent views on attention to threat, proposing that imminent threat captures attention in everyone. (c) 2004 APA, all rights reserved

  18. Improving College-Going Trends for First Generation Latino Students: The Importance of Habitus, School Culture and Culturally Responsive Counseling

    Marchesi, Patricia A.

    2017-01-01

    Throughout history, the United States has symbolized a place of opportunity, viewed as a place where achieving a better life is possible. This viewpoint still holds true for Latino immigrants, who currently account for more than half of the country's population growth since 2000. Latino families and students specifically see higher education as a…

  19. 12 CFR Appendix E to Part 360 - Hold File Structure

    2010-01-01

    ... ReasonReason for the hold. Possible values are: Character (2). • LN = Loan Collateral Hold • LG = Court... structure of the data file to provide information to the FDIC for each legal or collateral hold placed on a...

  20. Cash Holdings and Mutual Fund Performance

    Mikhail Simutin

    2014-01-01

    Cash holdings of equity mutual funds impose a drag on fund performance but also allow managers to make quick investments in attractive stocks and satisfy outflows without costly fire sales. This article shows that actively managed equity funds with high abnormal cash—that is, with cash holdings in excess of the level predicted by fund attributes—outperform their low abnormal cash peers by over 2% per year. Managers carrying high abnormal cash compensate for the low return on cash by making su...

  1. Historical Reflections on Accountability

    Richard Ohmann

    2014-10-01

    Full Text Available Imagine that almost all academics think of ourselves as responsible to others, and, if pressed, might allow substitution of "accountable." Responsibility to our employers is contractual, and the professional ethos urges responsibility to students (our clients, to colleagues, and to vague but strong principles of intellectual conduct that obtain in our disciplines. The professional idea calls for responsibility to society as well: we earn our privileges not just by guarding and augmenting our special bodies of knowledge, but by undertaking to put those knowledges to work for the good of all.

  2. Specifics of financial management of holdings when managing cash-flow

    David Ficbauer

    2010-01-01

    Full Text Available Concentration and cooperation belong to the main attributes of the modern business life. Business competition makes the start of a new business more difficult. Just the moment of concentration and cooperation can make the break to the new business easier. This can be achieved by including new businesses into holding companies. Basically there are two ways how to do a business. These depend on whether company carries out many lines of business or on the amount of asset. The first way is to cover everything with one enterprise and thus to create one accounting unit. The second way is based on a foundation of a holding structure with subsidiaries and the holder on the top. In fact holding is a specific way how to cover business by many subsidiaries.The goal of this article is to describe specifics of a financial management of holdings when managing cash-flow. The focus is on reasons of holding structure and usage of both theoretical and other models of managing cash such as Baumol model, Miller-Orr model and Beránek model. As transfers within the holding organization belong to the main advantageous of holding, the way how to transfer finance from one subsidiary to other or from subsidiary to holder or reversely is handled here.

  3. Are Economists More Likely to Hold Stocks?

    Christiansen, Charlotte; Joensen, Eyðfrið Juanna Schrøter; Rangvid, Jesper

    A unique data set enables us to test the hypothesis that due to informational advantages economists are more likely to hold stocks than otherwise identical investors. Weconfirm that economists have a significantly higher probability of participating in the stockmarket than investors with any other...

  4. 12 CFR 1732.7 - Record hold.

    2010-01-01

    ... Banking OFFICE OF FEDERAL HOUSING ENTERPRISE OVERSIGHT, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS RECORD RETENTION Record Retention Program § 1732.7 Record hold. (a) Definition. For... Enterprise or OFHEO that the Enterprise is to retain records relating to a particular issue in connection...

  5. Venezuela and Chavez: What the Future Holds...

    2010-04-01

    government made public 26 presidential decrees that had been enacted. These acts: ...covered such areas as tourism , railways, social security, and...great prosperity or a harbinger of doom to the region, and for this reason the United States must prepare for the many paths that the future holds

  6. Empowerment Amongst Teachers Holding Leadership Positions

    Avidov-Ungar, Orit; Friedman, Izhak; Olshtain, Elite

    2014-01-01

    This study used semi-structured in-depth interviews to explore empowerment patterns among teachers who hold leadership positions in school. Our qualitative analysis presents a hierarchical ladder with three types of empowerment amongst these teachers, ranging from limited empowerment through rewarding empowerment to change-enhancing empowerment.…

  7. Biosketch Ashok Venkitaraman holds the Ursula Zoellner ...

    ashok

    Ashok Venkitaraman holds the Ursula Zoellner Professorship of Cancer Research at the University of Cambridge, and is the Director of the Medical Research Council. (MRC) Cancer Cell Unit there. He learnt and practiced medicine at the Christian. Medical College, Vellore, before completing his Ph.D. at University College ...

  8. Package Holds Five Monolithic Microwave Integrated Circuits

    Mysoor, Narayan R.; Decker, D. Richard; Olson, Hilding M.

    1996-01-01

    Packages protect and hold monolithic microwave integrated circuit (MMIC) chips while providing dc and radio-frequency (RF) electrical connections for chips undergoing development. Required to be compact, lightweight, and rugged. Designed to minimize undesired resonances, reflections, losses, and impedance mismatches.

  9. Effects of holding time and measurement error on culturing Legionella in environmental water samples.

    Flanders, W Dana; Kirkland, Kimberly H; Shelton, Brian G

    2014-10-01

    Outbreaks of Legionnaires' disease require environmental testing of water samples from potentially implicated building water systems to identify the source of exposure. A previous study reports a large impact on Legionella sample results due to shipping and delays in sample processing. Specifically, this same study, without accounting for measurement error, reports more than half of shipped samples tested had Legionella levels that arbitrarily changed up or down by one or more logs, and the authors attribute this result to shipping time. Accordingly, we conducted a study to determine the effects of sample holding/shipping time on Legionella sample results while taking into account measurement error, which has previously not been addressed. We analyzed 159 samples, each split into 16 aliquots, of which one-half (8) were processed promptly after collection. The remaining half (8) were processed the following day to assess impact of holding/shipping time. A total of 2544 samples were analyzed including replicates. After accounting for inherent measurement error, we found that the effect of holding time on observed Legionella counts was small and should have no practical impact on interpretation of results. Holding samples increased the root mean squared error by only about 3-8%. Notably, for only one of 159 samples, did the average of the 8 replicate counts change by 1 log. Thus, our findings do not support the hypothesis of frequent, significant (≥= 1 log10 unit) Legionella colony count changes due to holding. Copyright © 2014 The Authors. Published by Elsevier Ltd.. All rights reserved.

  10. Teaching Sustainability in an Accounting Classroom

    Creel, Timothy; Paz, Veronica

    2018-01-01

    Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the…

  11. Cost Accounting, Business Education: 7709.41.

    Carino, Mariano G.

    Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

  12. Accounting for the Benefits of Database Normalization

    Wang, Ting J.; Du, Hui; Lehmann, Constance M.

    2010-01-01

    This paper proposes a teaching approach to reinforce accounting students' understanding of the concept of database normalization. Unlike a conceptual approach shown in most of the AIS textbooks, this approach involves with calculations and reconciliations with which accounting students are familiar because the methods are frequently used in…

  13. Enhanced Student Learning in Accounting Utilising Web-Based Technology, Peer-Review Feedback and Reflective Practices: A Learning Community Approach to Assessment

    Taylor, Sue; Ryan, Mary; Pearce, Jon

    2015-01-01

    Higher education is becoming a major driver of economic competitiveness in an increasingly knowledge-driven global economy. Maintaining the competitive edge has seen an increase in public accountability of higher education institutions through the mechanism of ranking universities based on the quality of their teaching and learning outcomes. As a…

  14. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

  15. An Examination of Student- and Across-Level Mediation Mechanisms Accounting for Gender Differences in Reading Performance: A Multilevel Analysis of Reading Engagement

    Mak, Soi-kei; Cheung, Kwok-cheung; Soh, Kaycheng; Sit, Pou-seong; Ieong, Man-kai

    2017-01-01

    Enjoyment of reading, diversity of reading and metacognitive awareness of reading strategies are cognitive and affective variables pertaining to three facets of reading engagement for students to read happily, widely and skilfully. These have been found to be related to effectiveness in reading instruction. They together form a focus for this…

  16. "Designing Instrument for Science Classroom Learning Environment in Francophone Minority Settings: Accounting for Voiced Concerns among Teachers and Immigrant/Refugee Students"

    Bolivar, Bathélemy

    2015-01-01

    The three-phase process "-Instrument for Minority Immigrant Science Learning Environment," an 8-scale, 32-item see Appendix I- (I_MISLE) instrument when completed by teachers provides an accurate description of existing conditions in classrooms in which immigrant and refugee students are situated. Through the completion of the instrument…

  17. A Quasi-Experimental Study of Moral Reasoning of Undergraduate Business Students Using an Ethical Decision-Making Framework in a Basic Accounting Course

    Wilhelm, William J.; Czyzewski, Alan B.

    2006-01-01

    This study was designed to identify classroom interventions that can be used by core business course instructors (as opposed to trained business ethicists) to positively affect levels of moral reasoning in undergraduate business students. The quasi-experimental study conducted at a Midwestern university, focused on determining if the utilization…

  18. Autonomy and Accountability: Teacher Perspectives on Evidence-Based Practice and Decision-Making for Students with Intellectual and Developmental Disabilities

    Greenway, Rosanne; McCollow, Meaghan; Hudson, Roxanne F.; Peck, Charles; Davis, Carol A.

    2013-01-01

    The purpose of this study was to examine teacher perspectives about evidence-based practices (EBP) and decision-making for students with intellectual and developmental disabilities. Given the current EBP movement, our study sought to understand practitioner definitions and perspectives on EBP and decision-making. Interview data from nine special…

  19. Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

    In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

  20. Disciplina de contabilidade introdutória: características das instituições, cursos, docentes e perfil do discente não contador = Introductory accounting discipline: characteristics of institutions, courses, teachers and profile student not counter

    Luiz Paulo Lopes Fávero

    2010-05-01

    Full Text Available O ensino da contabilidade para os cursos de Administração e Economia tem a finalidade deproporcionar conhecimento e compreensão das informações contábeis. Neste contexto, essa pesquisatem como objeto analisar a disciplina de Contabilidade Introdutória (CI associando as categoriasinstituições, cursos, docentes e perfil discente, utilizando a Análise de Correspondência. A pesquisade campo, do tipo survey, classificada como quantitativa-qualitativa, descritiva e exploratória foirealizada entre os discentes matriculados, no primeiro semestre de 2008, na disciplina de CI doscursos de graduação em Administração e Economia das Universidades Federais, do Estado do RioGrande do Sul. Os resultados indicam que há indícios da existência de uma relação entre ascategorias e algumas variáveis estudadas; há instituições com homogeneidade e heterogeneidade dediscentes nas turmas; a maioria dos discentes da UFRGS e UFSM cursaram todo o ensino médio emescola particular; os discentes da UFPEL e FURG cursaram em escola pública e a maioria dosdiscentes está cumprindo a grade curricular.The teaching of accounting for the courses of Business and Economics aims to provide knowledge andunderstanding of accounting information. In this context, this research aims at analyzing the disciplineof Introductory Accounting (IC associated categories: institutions, courses, faculty and student profileusing the Correspondence Analysis. The field research, survey type, classified as quantitative andqualitative, descriptive and exploratory was conducted among students enrolled in the first half of 2008,the discipline of IC of graduate courses in Business Administration and Economics of federaluniversities of the Rio Grande do Sul State. The results indicate that there were indications of arelationship between categories and some variables studied, there are institutions with homogeneityand heterogeneity of students in classes, most students of UFRGS and

  1. Reliable quantification of BOLD fMRI cerebrovascular reactivity despite poor breath-hold performance.

    Bright, Molly G; Murphy, Kevin

    2013-12-01

    Cerebrovascular reactivity (CVR) can be mapped using BOLD fMRI to provide a clinical insight into vascular health that can be used to diagnose cerebrovascular disease. Breath-holds are a readily accessible method for producing the required arterial CO2 increases but their implementation into clinical studies is limited by concerns that patients will demonstrate highly variable performance of breath-hold challenges. This study assesses the repeatability of CVR measurements despite poor task performance, to determine if and how robust results could be achieved with breath-holds in patients. Twelve healthy volunteers were scanned at 3 T. Six functional scans were acquired, each consisting of 6 breath-hold challenges (10, 15, or 20 s duration) interleaved with periods of paced breathing. These scans simulated the varying breath-hold consistency and ability levels that may occur in patient data. Uniform ramps, time-scaled ramps, and end-tidal CO2 data were used as regressors in a general linear model in order to measure CVR at the grey matter, regional, and voxelwise level. The intraclass correlation coefficient (ICC) quantified the repeatability of the CVR measurement for each breath-hold regressor type and scale of interest across the variable task performances. The ramp regressors did not fully account for variability in breath-hold performance and did not achieve acceptable repeatability (ICC0.4). Further analysis of intra-subject CVR variability across the brain (ICCspatial and voxelwise correlation) supported the use of end-tidal CO2 data to extract robust whole-brain CVR maps, despite variability in breath-hold performance. We conclude that the incorporation of end-tidal CO2 monitoring into scanning enables robust, repeatable measurement of CVR that makes breath-hold challenges suitable for routine clinical practice. © 2013.

  2. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  3. 12 CFR 1252.1 - Enterprise portfolio holding criteria.

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Enterprise portfolio holding criteria. 1252.1 Section 1252.1 Banks and Banking FEDERAL HOUSING FINANCE AGENCY ENTERPRISES PORTFOLIO HOLDINGS § 1252.1 Enterprise portfolio holding criteria. The Enterprises are required to comply with the portfolio holdings...

  4. 12 CFR 583.20 - Savings and loan holding company.

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings and loan holding company. 583.20... REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.20 Savings and loan holding company. The term savings and loan holding company means any company that directly or indirectly controls a savings...

  5. 76 FR 20459 - Savings and Loan Holding Company Application

    2011-04-12

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Savings and Loan Holding Company... concerning the following information collection. Title of Proposal: Savings and Loan Holding Company... officer of a savings and loan holding company, or any individual who owns, controls, or holds with power...

  6. Regulation of Cross-holdings between European Companies

    Sørensen, Karsten Engsig

    2003-01-01

    Cross-holdings can be a barrier to takeovers, and they may have other disadvantages. This article analyses how cross-holdings may be regulated to avoid these negative effects.......Cross-holdings can be a barrier to takeovers, and they may have other disadvantages. This article analyses how cross-holdings may be regulated to avoid these negative effects....

  7. 12 CFR 225.124 - Foreign bank holding companies.

    2010-01-01

    ... SYSTEM BANK HOLDING COMPANIES AND CHANGE IN BANK CONTROL (REGULATION Y) Regulations Financial Holding Companies Interpretations § 225.124 Foreign bank holding companies. (a) Effective December 1, 1971, the... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Foreign bank holding companies. 225.124 Section...

  8. Pre-Class Planning for Individualized Accounting

    Clayton, Dean; Brooke, Joyce Ann

    1974-01-01

    Pre-class planning of individualized accounting is involved with goals, objectives, and activities developed and selected by the teacher in providing compatibility between accounting content and teaching strategy. A systematic arrangement of activities should be developed so that students can understand and apply accounting principles at their own…

  9. Educating the Next Generation of Accounting Professionals

    Schader, Gary; Wailoo, Bert; John, Stephen

    2012-01-01

    Each year accounting graduates are recruited by the accounting firms that hope the new crop of employees will be technically prepared to serve the clients of the firm. They are looking for these recruits to have a mastery of the principles and concepts of the accounting courses they have taken. Proof of mastery is the student's ability to apply…

  10. Integrating Computer Concepts into Principles of Accounting.

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  11. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    1991-01-01

    The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988.

  12. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    1991-01-01

    The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988

  13. Better Cash Management Can Reduce the Cost of the National Direct Student Loan Program. Report to the Congress by the Comptroller General of the United States.

    Comptroller General of the U.S., Washington, DC.

    The Office of Education has allowed schools participating in the National Direct Student Loan Program to hold more than an annual average of $63 million in federal funds in excess of their 30-day needs. The General Accounting Office estimates that if the Treasury had this money it could save the government interest costs of as much as $4 million,…

  14. Taking into account the indicators of physical health and physical readiness of students in the development of the program of sectional classes in Thai boxing

    Alexander Chuyko

    2018-02-01

    Full Text Available Purpose: assess the level of physical health and physical preparedness of students 17–19 years to develop a program of sectional classes in Thai boxing. Material & Methods: analysis of scientific and methodological literature, pedagogical observation, pedagogical experiment, anthropometric, physiological methods of research, pedagogical testing of physical preparedness, express assessment of physical health by the method of G. L. Apanasenko, methods of mathematical statistics. The study involved 77 young students aged 17–19 years. Results: obtained data during the experiment showed a predominantly low and below average level of physical health, as well as the lag of some physical qualities from age standards. Conclusion: the evaluation of physical health and physical preparedness indicators of 17–19 years old boys testifies to the need to develop and implement training programs aimed at increasing the level of physical health and the development of physical qualities.

  15. MARMARA ÜNİVERSİTESİ’NDE MUHASEBE EĞİTİMİ ALAN ÖĞRENCİLERİN MUHASEBE ALANINA BAKIŞ AÇILARININ DEĞERLENDİRİLMESİNE YÖNELİK BİR ARAŞTIRMA-A RESEARCH FOR THE EVALUATION OF THE STANDPOINT OF THE ACCOUNTING STUDENTS IN RESPECT OF THE FIELD OF ACCOUNTING AT MA

    Hakan ÇELENK

    2012-06-01

    Full Text Available Ülkemizde muhasebe eğitimi lisans, yüksek lisans ve doktora düzeyinde birçok üniversitede verilmektedir. Öğrencilerin almış oldukları muhasebe eğitimi hem iş dünyası açısından hem de akademik açıdan önemli bir bilgi birikimi sunmaktadır. Ancak öğrencilerin aldıkları muhasebe eğitiminden sonra muhasebeye veya muhasebe alanına karşı tutumları ve muhasebeye ilişkin algıları bilinmeden verilen eğitimin etkileri, başarısı ve sonuçları hakkında bir bilgi sahibi olunamamaktadır. Bu bağlamda Marmara Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümünde lisans ve lisansüstü (yüksek lisans ve doktora eğitimi alan öğrencilerin muhasebe eğitimi üzerine bakış açılarını ölçmeye yönelik bir anket çalışması yapılmıştır. Ankette yöneltilen sorular öğrencilerin; muhasebeye, muhasebe eğitimine, muhasebede hoca faktörüne ve muhasebe ile ilgili mesleklere ilişkin bakış açılarını değerlendirmeye yönelik olarak belirlenmiştir. Anket çalışmasından elde edilen veriler istatistiksel analizlere tabi tutulmuş ve sonuçlar yorumlanmıştır.-In our country, accounting education is given in undergraduate, graduate and doctoral levels in many universities. Accounting education that has been received by the students provides significant knowledge in terms of both business and academic. However, it is not possible to obtain any information pertaining to the effects, success and results of the education without knowing the students’ attitude and perception in respect of the accounting and field of accounting. In this context, a survey study was conducted for the evaluation of the standpoint of the undergraduate and graduate (MA and Ph.D. students in the respect of the field of accounting at the Department of Business of Marmara University Faculty of Economics and Administrative Sciences. Questions that have been asked in the survey were determined to evaluate the

  16. Embracing the Future: What Can Accounting Graduates Expect?

    Corkern, Sheree M.; Parks, Sandra B.; Morgan, Mark I.

    2013-01-01

    This article informs accounting educators and graduates about key issues in the accounting profession of today, which has entered a new age, and accounting educators and advisors, old and new, must be informed about future prospects for students and make students aware of what they can expect as accounting graduates. Passing this knowledge to…

  17. 12 CFR 584.2-2 - Permissible bank holding company activities of savings and loan holding companies.

    2010-01-01

    ... savings and loan holding companies. 584.2-2 Section 584.2-2 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SAVINGS AND LOAN HOLDING COMPANIES § 584.2-2 Permissible bank holding company activities of savings and loan holding companies. (a) General. For purposes of § 584.2(b)(6)(i) of this part...

  18. 12 CFR 225.82 - How does a bank holding company elect to become a financial holding company?

    2010-01-01

    ... holding company to become a financial holding company shall not be effective if, during the period...) Effective date of election—(1) In general. An election filed by a bank holding company under paragraph (a... financial holding company is effective prior to the 31st day after the date that a complete declaration was...

  19. Accounting Ethics Education: An Interactive Approach

    White, Gwendolen B.

    2004-01-01

    An interactive and technological approach was used to discuss ethics with accounting students. Students responded anonymously to ethics questions using wireless transmitters. The students' responses were shown to the group. A customized DVD of movie scenes from "The Producers" and "Wall Street" and a still picture of Enron's…

  20. Managerial Accounting. Course Administrative Manual.

    Central Michigan Univ., Mount Pleasant. Inst. for Personal and Career Development.

    This manual is part of the materials for a college-level programmed course in managerial accounting and intended to aid instructors in helping students to work their way through the self-instructional study guide around which the course is organized. The manual describes the various materials and components used in the self-instructional sequence…

  1. Incivility in the Accounting Classroom

    Swinney, Laurie; Elder, Bruce; Seaton, Lloyd

    2010-01-01

    Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001). We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility. We also…

  2. Student/Pupil Accounting: Standard Terminology and Guide for Managing Student Data in Elementary and Secondary Schools, Community/Junior Colleges, and Adult Education. State Educational Records and Reports Series: Handbook V. Revised.

    Putnam, John F.

    This handbook's fundamental purpose is to provide terms and definitions for the data and information educators use in student services. It identifies concepts used in decisionmaking, provides standardized terms and definitions, classifies the terms, provides guidelines for developing and managing student records, and recommends the development of…

  3. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  4. Accounting Research as a didactic tool for a accounting teaching

    Valeria Gisela Perez

    2016-06-01

    Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

  5. Business and production performance of different types of agricultural holdings

    Katarina Rosić

    2016-12-01

    Full Text Available Farm Accountancy Data Network (FADN was established in the EU in 1965 and now it is obligated for all member states of the EU. The system is based on an annual collection of production, economic and financial data from a representative sample of comercial farms, classified into groups according to the criteria of economic farm size, type of agricultural production and regional affiliation. Research made by FADN system represent the European Commission instrument for evaluating the income of agricultural producers and determining the impact of the Common Agricultural Policy of the EU on their business. In this paper the comparison is made between production and economic indicators of different types of agricultural holdings (field crops; horticulture crops; permanent crops, orchards and olive yards; dairy farms; grazing livestock; pig and poultry farms and mixed farms. On the basis of Standard Results for the year 2014 it is possible to conclude that in Croatia field crops and grazing livestock farms lead by their utilized agricultural area. Pig and poultry farming have the most livestock units, while the most working hours is spent in the cultivation of vegetables and flowers. The highest values of labor productivity have holdings that are engaged in the production of vegetables and flowers, while the lowest labor productivity have grazing livestock farms. Cost-effectiveness of all types of farms exceeding a value of 1. The highest value of the gross income is achieved at pig and poultry farms, while the smallest has a mixed type of farms. The average farm direct payments account for a high 44% in the net income, and the largest share of direct payments in the net income has field crop type of farms.

  6. Conservationism is not Conservatism: Do Interest Group Endorsements Help Voters Hold Representatives Accountable?

    Kaufman, Aaron

    2013-01-01

    Much research assumes that voters know or can learn the positions their representatives take on key issue. Arthur Lupia found that voters could learn such information through advertisements and interest group endorsements. We examine whether these cues improve voters’ ability to infer their representative’s voting behavior and find that most interest groups fail to do so. In a follow-up study, we find that voters are ignorant of which positions the interest groups take on issues. Finally, we ...

  7. Holding Abusers Accountable: An Elder Abuse Forensic Center Increases Criminal Prosecution of Financial Exploitation

    Navarro, Adria E.; Gassoumis, Zachary D.; Wilber, Kathleen H.

    2013-01-01

    Purpose: Despite growing awareness of elder abuse, cases are rarely prosecuted. The aim of this study was to examine the effectiveness of an elder abuse forensic center compared with usual care to increase prosecution of elder financial abuse. Design and Methods: Using one-to-one propensity score matching, cases referred to the Los Angeles County…

  8. Holding Government Accountable: Tobacco Policy Making in California, 1995-1997

    Balbach, Edith D. Ph.D.; Monardi, Fred M. Ph.D.; Fox, Brion J. J.D.; Glantz, Stanton A. Ph.D.

    1997-01-01

    January 1, 1996 through May 31, 1997 was an active period for tobacco policy making in California. The fight in Spring, 1996, over the allocation of Proposition 99 revenues was more public and aggressive than it had been in the past, an increased level of public scrutiny was brought to bear on the implementation of the media campaign, the state of California’s failure to sue the tobacco industry for recovery of medical costs became a political issue, and the tobacco industry continued to give...

  9. Holding Colleges and Universities Accountable for Meeting State Needs. Challenge to Lead Series

    Diaz, Alicia A.; Lord, Joan; Marks, Joseph L.

    2006-01-01

    Kentucky, Oklahoma, and Tennessee have given all the Southern Regional Education Board (SREB) states a new tool to help focus their colleges and universities on state needs. These three states have created plans for their higher education institutions by drawing on leadership from a broad range of state agencies. They identified state needs and…

  10. Social Responsibility of Accounting

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  11. Accounting Fundamentals for Non-Accountants

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  12. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  13. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  14. A conceptual holding model for veterinary applications

    Nicola Ferrè

    2014-05-01

    Full Text Available Spatial references are required when geographical information systems (GIS are used for the collection, storage and management of data. In the veterinary domain, the spatial component of a holding (of animals is usually defined by coordinates, and no other relevant information needs to be interpreted or used for manipulation of the data in the GIS environment provided. Users trying to integrate or reuse spatial data organised in such a way, frequently face the problem of data incompatibility and inconsistency. The root of the problem lies in differences with respect to syntax as well as variations in the semantic, spatial and temporal representations of the geographic features. To overcome these problems and to facilitate the inter-operability of different GIS, spatial data must be defined according to a “schema” that includes the definition, acquisition, analysis, access, presentation and transfer of such data between different users and systems. We propose an application “schema” of holdings for GIS applications in the veterinary domain according to the European directive framework (directive 2007/2/EC - INSPIRE. The conceptual model put forward has been developed at two specific levels to produce the essential and the abstract model, respectively. The former establishes the conceptual linkage of the system design to the real world, while the latter describes how the system or software works. The result is an application “schema” that formalises and unifies the information-theoretic foundations of how to spatially represent a holding in order to ensure straightforward information-sharing within the veterinary community.

  15. A study of adult e-learning in higher distance educacion: a statistical analysis of students' performance in financial accounting in a Spanish University for Distance Education (UNED

    Teresa Carmen Herrador Alcaide

    2013-07-01

    Full Text Available This article aims to establish a mathematical model to measure the performance of e-learning in adult distance education in the field of financial economics and accounting. As an innovative methodology, a ‘linear regression’ approach was applied to contrast correlations between variables in the model. A teacher innovation network was implemented for e-learning using different types of material. The compilation of data was carried out by means of an opinion survey to evaluate the usage of the four elements that comprised the design factors of the e-learning model applied at UNED. The contrast of a ‘Null Hypothesis’, e.g. by means of linear regression analysis, validated the established model. However, the ‘binary logistical analysis’ and the statistical contrast of the group demonstrated that the effect of e-learning on performance was not as high as it had been expected.

  16. A mathematical model of aerosol holding chambers

    Zak, M; Madsen, J; Berg, E

    1999-01-01

    A mathematical model of aerosol delivery from holding chambers (spacers) was developed incorporating tidal volume (VT), chamber volume (Vch), apparatus dead space (VD), effect of valve insufficiency and other leaks, loss of aerosol by immediate impact on the chamber wall, and fallout of aerosol...... in the chamber with time. Four different spacers were connected via filters to a mechanical lung model, and aerosol delivery during "breathing" was determined from drug recovery from the filters. The formula correctly predicted the delivery of budesonide aerosol from the AeroChamber (Trudell Medical, London...

  17. The Economics of an Admissions Holding Unit.

    Schreyer, Kraftin E; Martin, Richard

    2017-06-01

    With increasing attention to the actual cost of delivering care, return-on-investment calculations take on new significance. Boarded patients in the emergency department (ED) are harmful to clinical care and have significant financial opportunity costs. We hypothesize that investment in an admissions holding unit for admitted ED patients not only captures opportunity cost but also significantly lowers direct cost of care. This was a three-phase study at a busy urban teaching center with significant walkout rate. We first determined the true cost of maintaining a staffed ED bed for one patient-hour and compared it to alternative settings. The opportunity cost for patients leaving without being seen was then conservatively estimated. Lastly, a convenience sample of admitted patients boarding in the ED was observed continuously from one hour after decision-to-admit until physical departure from the ED to capture a record of every interaction with a nurse or physician. Personnel costs per patient bed-hour were $58.20 for the ED, $24.80 for an inpatient floor, $19.20 for the inpatient observation unit, and $10.40 for an admissions holding area. An eight-bed holding unit operating at practical capacity would free 57.4 hours of bed space in the ED and allow treatment of 20 additional patients. This could yield increased revenues of $27,796 per day and capture opportunity cost of $6.09 million over 219 days, in return for extra staffing costs of $218,650. Analysis of resources used for boarded patients was determined by continuous observation of a convenience sample of ED-boarded patients, which found near-zero interactions with both nursing and physicians during the boarding interval. Resource expense per ED bed-hour is more than twice that in non-critical care inpatient units. Despite the high cost of available resources, boarded non-critical patients receive virtually no nursing or physician attention. An admissions holding unit is remarkably effective in avoiding the

  18. Hold-down device for nuclear reactor

    Leclercq, J.; Bonnamour, M.

    1984-01-01

    The present device can be used in nuclear reactors and more particularly in pressurized water reactors consisting of coupled fuel assemblies, certain of which are equipped with non-displaceable elements carried by an unsertable member. The device comprises the unsertable member provided with at least two sets of springs which transmit the load of an upper structure common to the fuel assemblies ajacent that which supports the unsertable member. The device is used to hold-down fuel assemblies which are subjected to the forces of circulating coolant [fr

  19. The Economics of an Admissions Holding Unit

    Kraftin E. Schreyer

    2017-05-01

    Full Text Available Introduction: With increasing attention to the actual cost of delivering care, return-on-investment calculations take on new significance. Boarded patients in the emergency department (ED are harmful to clinical care and have significant financial opportunity costs. We hypothesize that investment in an admissions holding unit for admitted ED patients not only captures opportunity cost but also significantly lowers direct cost of care. Methods: This was a three-phase study at a busy urban teaching center with significant walkout rate. We first determined the true cost of maintaining a staffed ED bed for one patient-hour and compared it to alternative settings. The opportunity cost for patients leaving without being seen was then conservatively estimated. Lastly, a convenience sample of admitted patients boarding in the ED was observed continuously from one hour after decision-to-admit until physical departure from the ED to capture a record of every interaction with a nurse or physician. Results: Personnel costs per patient bed-hour were $58.20 for the ED, $24.80 for an inpatient floor, $19.20 for the inpatient observation unit, and $10.40 for an admissions holding area. An eight-bed holding unit operating at practical capacity would free 57.4 hours of bed space in the ED and allow treatment of 20 additional patients. This could yield increased revenues of $27,796 per day and capture opportunity cost of $6.09 million over 219 days, in return for extra staffing costs of $218,650. Analysis of resources used for boarded patients was determined by continuous observation of a convenience sample of ED-boarded patients, which found near-zero interactions with both nursing and physicians during the boarding interval. Conclusion: Resource expense per ED bed-hour is more than twice that in non-critical care inpatient units. Despite the high cost of available resources, boarded non-critical patients receive virtually no nursing or physician attention. An

  20. Incorporating Sustainability Issues into the Financial Accounting Curriculum

    Haskin, Daniel L.; Burke, Megan M.

    2016-01-01

    Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…

  1. Understanding the relationship between student attitudes and student learning

    Cahill, Michael J.; McDaniel, Mark A.; Frey, Regina F.; Hynes, K. Mairin; Repice, Michelle; Zhao, Jiuqing; Trousil, Rebecca

    2018-02-01

    Student attitudes, defined as the extent to which one holds expertlike beliefs about and approaches to physics, are a major research topic in physics education research. An implicit but rarely tested assumption underlying much of this research is that student attitudes play a significant part in student learning and performance. The current study directly tested this attitude-learning link by measuring the association between incoming attitudes (Colorado Learning Attitudes about Science Survey) and student learning during the semester after statistically controlling for the effects of prior knowledge [early-semester Force Concept Inventory (FCI) or Brief Electricity and Magnetism Assessment (BEMA)]. This study spanned four different courses and included two complementary measures of student knowledge: late-semester concept inventory scores (FCI or BEMA) and exam averages. In three of the four courses, after controlling for prior knowledge, attitudes significantly predicted both late-semester concept inventory scores and exam averages, but in all cases these attitudes explained only a small amount of variance in concept-inventory and exam scores. Results indicate that after accounting for students' incoming knowledge, attitudes may uniquely but modestly relate to how much students learn and how well they perform in the course.

  2. Safeguards Accountability Network accountability and materials management

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  3. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  4. Small forest holdings could be combined for hunting leases

    John J. Stransky; Lowell K. Halls

    1969-01-01

    Most forest land acreage in the South is in small holdings. Much-needed hunting land, and income for rural landowners, could be provided by combining small forest holdings into large units and teasing the hunting rights.

  5. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    HERBEI (MOȚ IOANA

    2015-04-01

    Full Text Available This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The respondents reject the idea of calling own initiatives to manipulate practices of accounting numbers and distortion the image regarding the financial statements and their performance. They believe that resorting to ethics in accounting is essential when on the basis of professional judgment are developed and substantiates the enterprise accounting policies. We specify that the introduction into the university curricula of creative accounting rate contributes to the acquisition of knowledge in the field, without follow the manipulation of accounting numbers and distortion of the entity's financial image

  6. Corporate Governance, Cash Holdings, and Firm Value: Evidence from Japan

    Qi Luo; Toyohiko Hachiya

    2005-01-01

    This paper presents evidence on cash holdings for Japanese firms listed on the Tokyo Stock Exchange, focusing on the impact of corporate governance factors in cash holdings and the implication of cash holdings to firm value. We find that insider ownership and bank relations of firms play a significant role in determining cash holdings. Our results indicate that foreign stockholders select profitable firms to invest, and these firms have higher levels of cash. We document evidence that cash ho...

  7. Governance mechanisms, investment opportunity set and SMEs cash holdings

    Belghitar, Yacine; Khan, James

    2013-01-01

    This study analyses the effect of firm characteristics and governance mechanisms on cash holdings for a sample of UK SMEs. The results show that UK SMEs with greater cash flow volatility and institutional investors hold more cash; whereas levered and dividend paying SMEs with non-executive ownership hold less cash. We also find that ownership structure is significant only in explaining the cash holdings for firms with high growth investment opportunities, and leverage is only significant in e...

  8. Traditional Market Accounting: Management or Financial Accounting?

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  9. Multi-professional holding: A new way of connecting liberal profession in the French legal system

    Knežić-Popović Dragana

    2015-01-01

    Full Text Available In recent decades, significant changes occur in the exercise of the liberal professions. In particular, the French legislator made a big step forward, after almost fifty years of searching for the optimal solution, anticipating the holding of the liberal professions that establishes the principle of multi-professional connections on the basis of equity investments. The companies for the financial participation of the liberal professions can have a share in the capital assets of companies for performing the liberal professions as well as in business entities of General Corporate Law, and which have as their subject the performance of two or more professions including: attorney-at-law, notaries, bailiffs, court appraisers, accountants, auditors and advisers for industrial property. In other words, this is to allow the establishment of a holding company whose branches conduct their regulated profession in these domains. The aim was to create a network of companies from different professions in law, accounting and industrial property, whose connective tissue is the capital, and thereby strengthen their global competitive ability in domestic and foreign markets services. Also the possibility is prescribed that the companies for financial participation take part in each group of foreign law which has as its subject in performance of one or more of the mentioned professions, in order to create international, primarily European network of companies for performing liberal professions. Multi-professional holding has certain specific characteristics in relation to the holding of general law, among which are of particular importance two protective measures: more than half of the capital and voting rights of the holding company should hold the professionals who exercise their profession in the branches; the management board shall be elected among the members who perform their professions in the branches. Holding of the liberal professions has its own

  10. ABACC's nuclear accounting area

    Nicolas, Ruben O.

    2001-01-01

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  11. 49 CFR 178.338-9 - Holding time.

    2010-10-01

    ... 49 Transportation 2 2010-10-01 2010-10-01 false Holding time. 178.338-9 Section 178.338-9... Specifications for Containers for Motor Vehicle Transportation § 178.338-9 Holding time. (a) “Holding time” is the time, as determined by testing, that will elapse from loading until the pressure of the contents...

  12. 76 FR 35085 - Savings and Loan Holding Company Application

    2011-06-15

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Savings and Loan Holding Company... Proposal: Savings Loan Holding Company Application. OMB Number: 1550-0015. Form Numbers: H-(e). Description... that no company, or any director or officer of a savings and loan holding company, or any individual...

  13. Creditor rights, country governance, and corporate cash holdings

    Seifert, Bruce; Gonenc, Halit

    2016-01-01

    This study examines the impact of creditor rights and country governance on cash holdings using a sample of firms from 47 countries. We hypothesize that cash holdings are smaller when both creditor rights and country governance are high. In these circumstances firms will not need to hold as much

  14. 12 CFR 575.14 - Subsidiary holding companies.

    2010-01-01

    ... follows: Federal MHC Subsidiary Holding Company Charter Section 1. Corporate title. The full corporate... subsidiary holding company available for distribution, in cash or in kind. Each share of common stock shall... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Subsidiary holding companies. 575.14 Section...

  15. "Hold Harmless" Option for Staff Babysitting and Employee References

    Bruno, Holly Elissa

    2010-01-01

    Help for educators and administrators may be on the way in the form of "hold harmless" documents that allow for flexibility in enforcing program policies. Having a "No Babysitting policy," and "Hold Harmless" documentation will not stop one's program from being sued. However, with the "No Babysitting policy" and "Hold Harmless" documentation…

  16. Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

    Williams, Satina V.; Schwartz, Bill N.

    2002-01-01

    Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

  17. Gender Inequality and Disabled Inclusivity in Accounting Higher Education and the Accounting Profession during Financial Crises

    Lodh, Suman; Nandy, Monomita

    2017-01-01

    In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget…

  18. Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

    Ellington, Peter; Williams, Amanda

    2017-01-01

    Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…

  19. Heisenberg, his wife s account

    Heisenberg, E.

    1990-01-01

    A wife tells about her husband life, Werner Heisenberg, Physics Nobel Price in 1932. After a happy childhood, this brilliant student was Albert Einstein, Niels Bohr, Arnold Sommerfeld s student. But at the nazism time, the great physician refused to leave his country, guaranteeing the Hitler regime and taking part in effort of war, that is to say the run to the bomb. The account of Elisabeth Heisenberg, although subjective, allows to understand the scientist s behaviour face terrifying realities of his time. (N.C.)

  20. 78 FR 31590 - Sears Holdings Management Corporation, A Division Of Sears Holdings Corporation, Hoffman Estates...

    2013-05-24

    ... (``My position at Sears had nothing to do with Analytics or space Management. I worked in Marketing... firm clarified that one petitioner supplied print marketing management services, another petitioner... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,253] Sears Holdings Management...

  1. Delphi Accounts Receivable Module -

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  2. Holding back, intimacy, and psychological and relationship outcomes among couples coping with prostate cancer.

    Manne, Sharon L; Kissane, David; Zaider, Talia; Kashy, Deborah; Lee, David; Heckman, Carolyn; Virtue, Shannon Myers

    2015-10-01

    The present study evaluated intimacy as a mechanism for the effects of holding back sharing concerns about cancer on couples' psychological distress, well-being, and marital satisfaction using the actor-partner interdependence model (APIM), and evaluated 2 possible moderators of these associations: the number of patient and spouse cancer concerns. We had 139 men treated for localized prostate cancer in the past year and their spouses complete surveys about holding back sharing cancer concerns, intimacy, distress, and relationship satisfaction, as well as patient and spouse cancer concerns. APIM-indicated that the association between holding back sharing concerns, and patient and spouse distress, well-being, and relationship satisfaction could be partially accounted for by their influence on patient and spouse perceptions of relationship intimacy. The number of cancer concerns did not moderate the mediational model. Holding back has strong associations with both partners' well-being and distress. Holding back sharing concerns was particularly detrimental for couples' intimacy and relationship satisfaction. (c) 2015 APA, all rights reserved).

  3. Multiple job holding, local labor markets, and the business cycle

    Barry T. Hirsch

    2016-04-01

    Full Text Available Abstract About 5 % of US workers hold multiple jobs, which can exacerbate or mitigate employment changes over the business cycle. Theory is ambiguous and prior literature is not fully conclusive. We examine the relationship between multiple job holding and local unemployment rates using a large Current Population Survey data set of workers in urban labor markets during 1998–2013. Labor markets with high unemployment have moderately lower rates of multiple job holding. Yet no relationship between multiple job holding and unemployment is found within markets over time, with near-zero estimates being precisely estimated. Multiple job holding is largely acyclic. JEL Classification: J21

  4. How "accountable" are accountable care organizations?

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  5. The Effects of Different Teaching Approaches in Introductory Financial Accounting

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

    The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

  6. Exploring Culture-Specific Learning Styles in Accounting Education

    Sikkema, Seth E.; Sauerwein, Joshua A.

    2015-01-01

    Purpose: The purpose of this paper is to review whether culture affects accounting students' learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on…

  7. The Small Business Aspect of Bookkeeping/Accounting

    Schmidt, Gary D.

    1976-01-01

    Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

  8. Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

  9. Do elite breath-hold divers suffer from mild short-term memory impairments?

    Billaut, François; Gueit, Patrice; Faure, Sylvane; Costalat, Guillaume; Lemaître, Frédéric

    2018-03-01

    Repeated apneas are associated with severe hypoxemia that may ultimately lead to loss of consciousness in some breath-hold divers. Despite increasing number of practitioners, the relationship between apnea-induced hypoxia and neurocognitive functions is still poorly understood in the sport of free diving. To shed light onto this phenomenon, we examined the impact of long-term breath-hold diving training on attentional processing, short-term memory, and long-term mnesic and executive functions. Thirty-six men matched for age, height, and weight were separated into the following 3 groups: (i) 12 elite breath-hold divers (EBHD), mean static apnea best time 371 s, 105 months mean apnea experience; (ii) 12 novice breath-hold divers, mean best time 243 s, 8.75 months mean apnea experience; and (iii) 12 physical education students with no breath-hold diving experience; all of these participants performed varied written and computerized neuropsychological tasks. Compared with the 2 other groups, the EBHD group was slower to complete the interference card during a Stroop test (F [1,33] = 4.70, p short-term memory impairments.

  10. The ins and outs of breath holding: simple demonstrations of complex respiratory physiology.

    Skow, Rachel J; Day, Trevor A; Fuller, Jonathan E; Bruce, Christina D; Steinback, Craig D

    2015-09-01

    The physiology of breath holding is complex, and voluntary breath-hold duration is affected by many factors, including practice, psychology, respiratory chemoreflexes, and lung stretch. In this activity, we outline a number of simple laboratory activities or classroom demonstrations that illustrate the complexity of the integrative physiology behind breath-hold duration. These activities require minimal equipment and are easily adapted to small-group demonstrations or a larger-group inquiry format where students can design a protocol and collect and analyze data from their classmates. Specifically, breath-hold duration is measured during a number of maneuvers, including after end expiration, end inspiration, voluntary prior hyperventilation, and inspired hyperoxia. Further activities illustrate the potential contribution of chemoreflexes through rebreathing and repeated rebreathing after a maximum breath hold. The outcome measures resulting from each intervention are easily visualized and plotted and can comprise a comprehensive data set to illustrate and discuss complex and integrated cardiorespiratory physiology. Copyright © 2015 The American Physiological Society.

  11. Pre-Service Accounting Teachers' Attitudes to Mathematics

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales…

  12. 18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

    2010-04-01

    ... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY... miscellaneous expense items which are nonoperating in nature but which are properly deductible before...

  13. A Harmonious Accounting Duo?

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  14. 34 CFR 668.154 - Institutional accountability.

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student whose...

  15. Private Sector Contracting and Democratic Accountability

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

    Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…

  16. Accountability: Papers from master theses 2009

    C.D. Knoops (Chris); J. Noeverman (Jan)

    2010-01-01

    textabstractLast year, we presented the book “Accountability 2008: papers from master theses”. The book contained eleven papers. Each paper was based on a thesis in the field of Accounting, Auditing and Control, on which these students received a Master’s degree in Economics & Business from the

  17. Is International Accounting Education Delivering Pedagogical Value?

    Patel, Chris; Millanta, Brian; Tweedie, Dale

    2016-01-01

    This paper examines whether universities are delivering pedagogical value to international accounting students commensurate with the costs of studying abroad. The paper uses survey and interview methods to explore the extent to which Chinese Learners (CLs) in an Australian postgraduate accounting subject have distinct learning needs. The paper…

  18. Accounting Programs' Home Pages: What's Happening.

    Peek, Lucia E.; Roxas, Maria L.

    2002-01-01

    Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

  19. Tritium accounting for PHWR plants

    Nair, P.S.; Duraisamy, S.

    2012-01-01

    Tritium, the radioactive isotope of hydrogen, is produced as a byproduct of the nuclear reactions in the nuclear power plants. In a Pressurized Heavy Water Reactor (PHWR) tritium activity is produced in the Heat Transport and Moderator systems due to neutron activation of deuterium in heavy water used in these systems. Tritium activity build up occurs in some of the water systems in the PHWR plants through pick up from the plant atmosphere, inadvertent D 2 O ingress from other systems or transfer during processes. The tritium, produced by the neutron induced reactions in different systems in the reactor undergoes multiple processes such as escape through leaks, storage, transfer to external locations, decay, evaporation and diffusion and discharge though waste streams. Change of location of tritium inventory takes place during intentional transfer of heavy water, both reactor grade and downgraded, from one system to another. Tritium accounting is the application of accounting techniques to maintain knowledge of the tritium inventory present in different systems of a facility and to construct activity balances to detect any discrepancy in the physical inventories. It involves identification of all the tritium hold ups, transfers and storages as well as measurement of tritium inventories in various compartments, decay corrections, environmental release estimations and evaluation of activity generation during the accounting period. This paper describes a methodology for creating tritium inventory balance based on periodic physical inventory taking, tritium build up, decay and release estimations. Tritium accounting in the PHWR plants can prove to be an effective regulatory tool to monitor its loss as well as unaccounted release to the environment. (author)

  20. Planning for Your Second Accounting Job

    Mucenski-Keck, Lynn; Hintz, Arthur F.; Fedoryshyn, Michael W.

    2012-01-01

    For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…