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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

Why Don't Accounting Students like AIS?

Science.gov (United States)

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…

Career Expectations of Accounting Students

Science.gov (United States)

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.…

Collective behaviors of book holding durations

Science.gov (United States)

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.

The Experience of Deep Learning by Accounting Students

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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…

Accounting Students' Perceptions of Effective Faculty Attributes

Science.gov (United States)

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…

The account system for students school‘s attendance

OpenAIRE

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...

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

Science.gov (United States)

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…

IFRS Accounting in progress : From a student perspective

OpenAIRE

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...

"LinkedIn" for Accounting and Business Students

Science.gov (United States)

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.

Accounting Students' Reflections on a Regional Internship Program

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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.

An Exploration of Students' Conceptions of Accounting Work

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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…

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

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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

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

NARCIS (Netherlands)

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

Do Accounting Students Believe in Self-Assessment?

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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…

Perception and Awareness of Islamic Accounting: Student Perspectives

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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…

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

OpenAIRE

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...

Student Academic Performance in Undergraduate Managerial-Accounting Courses

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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…

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

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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…

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

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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.

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

NARCIS (Netherlands)

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

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

Science.gov (United States)

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…

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

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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.

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

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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)…

Student Preferences for Instructional Methods in an Accounting Curriculum

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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…

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

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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…

Student Accountability in Team-Based Learning Classes

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

34 CFR 675.16 - Payments to students.

Science.gov (United States)

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...

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

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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.

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

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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…

Making Teachters Accountable for Students'Disruptive Classroom Behaviour

NARCIS (Netherlands)

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

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

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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…

The Effect of Accounting Question Response Formats on Student Performance

Science.gov (United States)

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…

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

Directory of Open Access Journals (Sweden)

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.

Evidence of Improvement in Accounting Students' Communication Skills

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

Directory of Open Access Journals (Sweden)

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.

On Developing the Writing Skills Course for Accounting Students

Science.gov (United States)

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…

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

Science.gov (United States)

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…

Communication Apprehension Among Business and Accounting Students

OpenAIRE

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/...

SOCIAL ACCOUNTING ASPECTS IN THE PREUNIVERSITY LEVEL REIMBURSEMENT OF STUDENTS

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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.

Nontraditional Student Withdrawal from Undergraduate Accounting Programmes: A Holistic Perspective

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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...

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

Science.gov (United States)

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…

Help-Seeking Behaviors of Accounting Principles I Students.

Science.gov (United States)

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…

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

Science.gov (United States)

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…

Empirically Assessing the Importance of Characteristics of Accounting Students.

Science.gov (United States)

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…

SPECIALIZATION AND SUSTAINABLE DEVELOPMENT OF AGRICULTURAL HOLDINGS

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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.

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

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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.…

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

Science.gov (United States)

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.

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

Science.gov (United States)

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...

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

TESTING MASTER STUDENTS PERCEPTION REGARDING JUDGMENT AND DECISION MAKING IN ACCOUNTING

Directory of Open Access Journals (Sweden)

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.

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

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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…

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

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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. 

Focusing on Student Performance Through Accountability. Challenge to Lead Series

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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…

Internal Accountability and District Achievement: How Superintendents Affect Student Learning

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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,…

Causes of Gender Differences in Accounting Performance: Students' Perspective

Science.gov (United States)

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…

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

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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…

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

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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.

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

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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…

The Relationship between Religiosity and Academic Performance amongst Accounting Students

Science.gov (United States)

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…

Attitudes of Students and Practitioners Regarding Ethical Acceptability of Accounting Transactions

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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…

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

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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.

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

OpenAIRE

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...

A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability

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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…

Assessing the Preparedness Level of Incoming Principles of Accounting Students.

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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…

Determining the profile of the successful first-year accounting student

African Journals Online (AJOL)

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,

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

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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,…

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

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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…

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

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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…

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

African Journals Online (AJOL)

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.

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

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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.

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

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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…

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

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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.

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

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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…

The Approaches to Studying of Portuguese Students of Introductory Accounting

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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…

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

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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

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

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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…

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

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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…

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

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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.

Group work and undergraduate accounting students: a Bourdieusian analysis

OpenAIRE

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...

Intangible Capital and Corporate Cash Holdings: Theory and Evidence

OpenAIRE

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...

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

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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…

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

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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…

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

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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…

Negative Opinion of Company Environment Mediates Career Choice of Accountancy Students

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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.…

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

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....

Intelligent Accountability in Education

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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,…

Accounting Students’ Choice on Accounting Information Technology Careers

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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.

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

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.

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

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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…

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

Science.gov (United States)

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…

The myth of the early aviation patent hold-up

DEFF Research Database (Denmark)

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...

Student Satisfaction with Cooperative Learning in an Accounting Curriculum

Science.gov (United States)

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…

Making Collaborative Innovation Accountable

DEFF Research Database (Denmark)

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....

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

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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.…

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

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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.

Breaking the Ice: Career Development Activities for Accounting Students

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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.…

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

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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.

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

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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.

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

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

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.Keywords: accounting information system, accounting career, students.

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

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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…

Taking control: how citizens can hold industry to account

Energy Technology Data Exchange (ETDEWEB)

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.

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

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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…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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)

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

Science.gov (United States)

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…

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

Science.gov (United States)

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.…

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

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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…

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

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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…

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

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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. 

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

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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…

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

Energy Technology Data Exchange (ETDEWEB)

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.

Baccalaureate Accounting Student Mentors' Social Representations of Their Mentorship Experiences

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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…

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

Science.gov (United States)

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

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

OpenAIRE

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...

Deep-Elaborative Learning of Introductory Management Accounting for Business Students

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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…

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

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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…

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

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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…

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

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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…

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

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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…

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

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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…

Educating Accounting Students in the Age of Sustainability

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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.

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

OpenAIRE

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 ...

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

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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…

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

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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:…

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

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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.

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

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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…

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

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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…

Political accountability and autonomous weapons

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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.

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

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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'…

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

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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…

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

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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…

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

DEFF Research Database (Denmark)

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...

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

Science.gov (United States)

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.

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

Science.gov (United States)

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...

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

Science.gov (United States)

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.

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

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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.

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

Science.gov (United States)

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…

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

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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…

Multimedia and Management Accounting: Adding Creativity to Accounting.

Science.gov (United States)

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.…

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

Science.gov (United States)

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…

18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

Science.gov (United States)

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...

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

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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…

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

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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.

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

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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.

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

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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…

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

Science.gov (United States)

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...

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

Science.gov (United States)

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.

The Accounting Practices of Heritage Assets

OpenAIRE

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...

Towards engagement, compliance and accountability

Directory of Open Access Journals (Sweden)

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....

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

OpenAIRE

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...

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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...

Understanding the relationship between student attitudes and student learning

Science.gov (United States)

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.

Specifics of financial management of holdings when managing cash-flow

Directory of Open Access Journals (Sweden)

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.

Effects of holding time and measurement error on culturing Legionella in environmental water samples.

Science.gov (United States)

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.

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

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

Science.gov (United States)

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"…

The Accounting Capstone Problem

Science.gov (United States)

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…

Methodology of Segment Management Reporting on the Profitability of Agricultural Holding Interaction with Customers

Directory of Open Access Journals (Sweden)

Aleksandra Vasilyevna Glushchenko

2015-12-01

Full Text Available The state program of agricultural development and regulation of agricultural products, raw materials and food in a food embargo on the West European suppliers is aimed at the revitalization of the holding structures. The main purpose of agricultural holdings is to ensure food safety and to maximize the consolidated profit in resource-limited settings. The heterogeneous nature of the needs of customers, leading to different performance of agricultural holding interaction with them has an impact on the formulation and conduct of accounting and requires the formation of an aggregated and relevant information about the profitability of relationships with groups of customers and the long-term development strategy of agroformation interaction with them, so there is a need for research and development methodical bases of formation of the administrative reporting segment that meets the needs of modern practice. The purpose of this study is to develop a method of forming the segment management reporting on the profitability of agricultural holding interaction with customers. As part of the problem research, the authors used different scientific methods, such as analysis, synthesis, observation, group data and logic synthesis. The article discusses the necessity of segmentation agricultural holding customers by the criterion of “cooperation profitability”. The basic problem of generating information about the cost of trading in the accounting information system of agricultural holdings is dealt with; a method of forming the segment management reporting based on the results of the ABC analysis including calculation algorithm functional trade costs (Activity-Based Costing, is developed; rank order of agroholding customers is suggested in accordance with the calculated interval limits for them: Segment A - “highly profitable customers,” B - “problem customers” and C - “low-profit customers”; a set of registers and management accounting

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

Science.gov (United States)

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…

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

Science.gov (United States)

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.

MIM Holdings Limited 1984 annual report

Energy Technology Data Exchange (ETDEWEB)

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.

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

Directory of Open Access Journals (Sweden)

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.

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

Science.gov (United States)

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]…

Managerial Accounting. Study Guide.

Science.gov (United States)

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…

18 CFR 367.2040 - Account 204, Preferred stock issued.

Science.gov (United States)

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...

18 CFR 367.2010 - Account 201, Common stock issued.

Science.gov (United States)

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...

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

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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.

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

Science.gov (United States)

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…

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

Science.gov (United States)

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

Science.gov (United States)

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...

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

Directory of Open Access Journals (Sweden)

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.

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

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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.

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

OpenAIRE

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...

Incorporating Sustainability Issues into the Financial Accounting Curriculum

Science.gov (United States)

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…

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

Science.gov (United States)

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...

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

Science.gov (United States)

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…

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

Science.gov (United States)

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.

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

The ins and outs of breath holding: simple demonstrations of complex respiratory physiology.

Science.gov (United States)

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.

Do elite breath-hold divers suffer from mild short-term memory impairments?

Science.gov (United States)

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.

Electric Holding Company Areas

Data.gov (United States)

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...

18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

Science.gov (United States)

2010-04-01

... 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 ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account 219...

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

Science.gov (United States)

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…

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

Science.gov (United States)

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,…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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)…

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

Science.gov (United States)

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…

18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

Science.gov (United States)

2010-04-01

... 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 ACT OF 2005... and supported so as to show the nature of each liability. ...

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

Directory of Open Access Journals (Sweden)

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.

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

Directory of Open Access Journals (Sweden)

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.

Holding back, intimacy, and psychological and relationship outcomes among couples coping with prostate cancer.

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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).

Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

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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…

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

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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…

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

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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…

History and meaning of the Accounting Olympics. First Accounting Olympics held by the Accounting department of the University of Economics - Varna

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Plamena Nedyalkova

2017-03-01

Full Text Available The main purpose of this paper is to show the significance of the accounting Olympics for high school students. They can be use not only to test the level in which the students have mastered the accounting knowledge but as well to ensure they’re much more smooth transition from the high school to the university.

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

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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…

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

Science.gov (United States)

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…

18 CFR 367.1830 - Account 183, Preliminary survey and investigation charges.

Science.gov (United States)

2010-04-01

... service company can furnish complete information as to the nature and the purpose of the survey, plans, or... 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 ACT OF 2005...

31 CFR 800.217 - Hold.

Science.gov (United States)

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. ...

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

Science.gov (United States)

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…

Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

Science.gov (United States)

Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

2015-01-01

This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

Baccalaureate Accounting Student Mentors’ Social Representations of their Mentorship Experiences

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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

Corporate cash holdings: Determinants and implications from Vietnamese market

OpenAIRE

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...

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

Science.gov (United States)

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,…

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

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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…

Multi-professional holding: A new way of connecting liberal profession in the French legal system

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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

Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

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...

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

Science.gov (United States)

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.

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

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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.

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

Science.gov (United States)

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,…

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

Science.gov (United States)

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…

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

Science.gov (United States)

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...

Pre-service accounting teachers' attitudes to mathematics

OpenAIRE

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 (F-SMAS) and identified demographic variables in overall attitudes to mathematics, which are pertinent to higher education pedagogy for accountancy. Eigh...

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

Science.gov (United States)

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...

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

Science.gov (United States)

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…

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

Science.gov (United States)

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...

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

Science.gov (United States)

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...

Integrating Systems into Accounting Instruction.

Science.gov (United States)

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)

Accounting Experiences in Collaborative Learning

Science.gov (United States)

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…

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

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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…

Pre-Service Accounting Teachers' Attitudes to Mathematics

Science.gov (United States)

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…

Reliable quantification of BOLD fMRI cerebrovascular reactivity despite poor breath-hold performance.

Science.gov (United States)

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.

The Small Business Aspect of Bookkeeping/Accounting

Science.gov (United States)

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…

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

Science.gov (United States)

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...

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

OpenAIRE

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...

13 CFR 120.961 - Construction escrow accounts.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Construction escrow accounts. 120.961 Section 120.961 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS..., CDC attorney, or bank may hold Debenture proceeds in escrow to complete Project components such as...

Peer Victimization among Classmates-Associations with Students' Internalizing Problems, Self-Esteem, and Life Satisfaction.

Science.gov (United States)

Låftman, Sara B; Modin, Bitte

2017-10-13

Bullying is a major problem in schools and a large number of studies have demonstrated that victims have a high excess risk of poor mental health. It may however also affect those who are not directly victimized by peers. The present study investigates whether peer victimization among classmates is linked to internalizing problems, self-esteem, and life satisfaction at the individual level, when the student's own victimization has been taken into account. The data were derived from the first wave of the Swedish part of Youth in Europe Study (YES!), including information on 4319 students in grade 8 (14-15 years of age) distributed across 242 classes. Results from multilevel analyses show a significant association between classes with a high proportion of students being victimized and higher levels of internalizing problems, lower self-esteem, and lower life satisfaction at the student level. This association holds when the student's own victimization has been taken into account. This suggests that peer victimization negatively affects those who are directly exposed, as well as their classmates. We conclude that efficient methods and interventions to reduce bullying in school are likely to benefit not only those who are victimized, but all students.

Cost Accounting, Business Education: 7709.41.

Science.gov (United States)

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…

Chronic adaptations of lung function in breath-hold diving fishermen

Directory of Open Access Journals (Sweden)

Cristiane Diniz

2014-04-01

Full Text Available Objectives: The aim of this study was to verify and analyze the existence of chronic adaptations of lung function in freediving fishermen whose occupation is artisanal fishing. Material and Methods: This was a cross-sectional study involving 11 breath-hold diving fishermen and 10 non-breath-hold diving fishermen (control from the village of Bitupitá in the municipality of Barroquinha (Ceará - Brazil. Anthropometric measurements, chest and abdominal circumferences as well as spirometric and respiratory muscle strength tests were conducted according to the specifications of the American Thoracic Society/European Respiratory Society (ATS/ERS. In order to compare the measured values versus the predicted values, Student t test was used in the case of parametric test and Wilcoxon test in the case of nonparametric test. To compare the inter-group means Student t test was used for parametric test and Mann-Whitney test for the nonparametric one. The level of significance was set at α = 5%. Results: The forced vital capacity (FVC (4.9±0.6 l vs. 4.3±0.4 l and forced expiratory volume in 1 s (FEV1 (4.0±0.5 l vs. 3.6±0.3 l were, respectively, higher in the group of divers compared to the control group (p ≤ 0.05. Furthermore, in the group of free divers, the measured FVC, FEV1 and FEV1/FVC ratios were significantly greater than the predicted ones. No differences were found between the measured respiratory pressures. Conclusions: These results indicate that breath-hold diving seems to produce chronic adaptations of the respiratory system, resulting in elevated lung volumes with no airway obstruction.

Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

Science.gov (United States)

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…

Automated Accounting. Instructor Guide.

Science.gov (United States)

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…

12 CFR 584.2-2 - Permissible bank holding company activities of savings and loan holding companies.

Science.gov (United States)

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...

Embracing the Future: What Can Accounting Graduates Expect?

Science.gov (United States)

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…

18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

Science.gov (United States)

2010-04-01

... THE 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... (§ 367.4040), for the current amortization of limited-term service company property investments. (2...

Accurate step-hold tracking of smoothly varying periodic and aperiodic probability.

Science.gov (United States)

Ricci, Matthew; Gallistel, Randy

2017-07-01

Subjects observing many samples from a Bernoulli distribution are able to perceive an estimate of the generating parameter. A question of fundamental importance is how the current percept-what we think the probability now is-depends on the sequence of observed samples. Answers to this question are strongly constrained by the manner in which the current percept changes in response to changes in the hidden parameter. Subjects do not update their percept trial-by-trial when the hidden probability undergoes unpredictable and unsignaled step changes; instead, they update it only intermittently in a step-hold pattern. It could be that the step-hold pattern is not essential to the perception of probability and is only an artifact of step changes in the hidden parameter. However, we now report that the step-hold pattern obtains even when the parameter varies slowly and smoothly. It obtains even when the smooth variation is periodic (sinusoidal) and perceived as such. We elaborate on a previously published theory that accounts for: (i) the quantitative properties of the step-hold update pattern; (ii) subjects' quick and accurate reporting of changes; (iii) subjects' second thoughts about previously reported changes; (iv) subjects' detection of higher-order structure in patterns of change. We also call attention to the challenges these results pose for trial-by-trial updating theories.

Preparing Students for an Online Accounting Course

Science.gov (United States)

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…

Cognitive Dissonance or Revenge? Student Grades and Course Evaluations

Science.gov (United States)

Maurer, Trent W.

2006-01-01

I tested 2 competing theories to explain the connection between students' expected grades and ratings of instructors: cognitive dissonance and revenge. Cognitive dissonance theory holds that students who expect poor grades rate instructors poorly to minimize ego threat whereas the revenge theory holds that students rate instructors poorly in an…

Understanding the Relationship between Student Attitudes and Student Learning

Science.gov (United States)

Cahill, Michael J.; McDaniel, Mark A.; Frey, Regina F.; Hynes, K. Mairin; Repice, Michelle; Zhao, Jiuqing; Trousil, Rebecca

2018-01-01

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…

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

Science.gov (United States)

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…

The Accountability Era in US Teacher Education: Looking Back, Looking Forward

Science.gov (United States)

Cochran-Smith, Marilyn; Baker, Megina; Burton, Stephani; Chang, Wen-Chia; Cummings Carney, Molly; Fernández, M. Beatriz; Stringer Keefe, Elizabeth; Miller, Andrew F.; Sánchez, Juan Gabriel

2017-01-01

In keeping with the theme of the 40th anniversary issue of "EJTE," this article looks back and forward at US teacher education accountability. It argues that "holding teacher education accountable" has been the major approach to reforming teacher education in the US for the last two decades, assuming that enhanced teacher…

12 CFR 225.82 - How does a bank holding company elect to become a financial holding company?

Science.gov (United States)

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...

INNOVATIVE TEACHING IN ACCOUNTING SUBJECTS: ANALYSIS OF THE FLIPPED CLASSROOM

Directory of Open Access Journals (Sweden)

E. Lubbe

2016-07-01

Full Text Available Accounting students often have a negative attitude towards the subject andstruggle to understand core concepts of accounting standards. A large percentageof accounting students do not prepare for class and homework is either not doneor neglected. Many factors contributed to students struggling to prepare for classand complete homework assignments. The flipped classroom approach has grownat a rapid pace and was perceived very successful in many subjects. Little researchhas been done on the effectiveness of this approach for accounting students.Videos was created whereby accounting theory was explained and questions withexamples were given and explained. All contact sessions were transformed into anactive learning environment. During contact sessions, students were provided withquestions. Guidance was given with regards to the interpretation of a practicalcase study. Students had to analyze questions before feedback was provided tothem. Contact sessions commenced with easy questions, and progressedto moredifficult questions.Research was conducted in order to determine whether a flipped classroommethod could improve the learning experience of accounting students at a highereducation institution. The study indicated that students watched the videos beforecontact sessions, they felt more positive about their performance in accountingand improved their time management. The majority of students that completed thesurvey preferred the flipped classroom method. It enables students to learn fromtheir own mistakes in class.

Exploring Culture-Specific Learning Styles in Accounting Education

Science.gov (United States)

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…

The management accounting vocational fallacy

Directory of Open Access Journals (Sweden)

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.

Inflation, operating cycle, and cash holdings

Directory of Open Access Journals (Sweden)

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.

Critical Thinking and Collaboration: A Strategy to Enhance Student Learning

Directory of Open Access Journals (Sweden)

Ronald A. Styron, Jr.

2014-12-01

Full Text Available In numerous studies relative to collaboration and critical thinking, an instructional strategy called Team- Based Learning has proven to be an effective approach to teaching and learning. Team-Based Learning utilizes a specific sequence of individual work, group work and immediate feedback to create a motivational framework in which students increasingly hold each other accountable for coming to class prepared and contributing to discussion. Using an action research conceptual model diffusion of innovation theory, the process of P-20 quality enhancement using Team-Based Learning is examined.

Teaching Sustainability in an Accounting Classroom

Science.gov (United States)

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…

School accountability Incentives or sorting?

OpenAIRE

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...

Ultrasonic methods for locating hold-up

International Nuclear Information System (INIS)

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

A concept in flux: questioning accountability in the context of global health cooperation.

Science.gov (United States)

Bruen, Carlos; Brugha, Ruairí; Kageni, Angela; Wafula, Francis

2014-12-09

Accountability in global health is a commonly invoked though less commonly questioned concept. Critically reflecting on the concept and how it is put into practice, this paper focuses on the who, what, how, and where of accountability, mapping its defining features and considering them with respect to real-world circumstances. Changing dynamics in global health cooperation - such as the emergence of new health public-private partnerships and the formal inclusion of non-state actors in policy making processes - provides the backdrop to this discussion. Accountability is frequently reduced to one set of actors holding another to account. Changes in the global health landscape and in relations between actors have however made the practice of accountability more complex and contested. Currently undergoing a reframing process, participation and transparency have become core elements of a new accountability agenda alongside evaluation and redress or enforcement mechanisms. However, while accountability is about holding actors responsible for their actions, the mechanisms through which this might be done vary substantially and are far from politically neutral.Accountability in global health cooperation involves multipolar relationships between a large number of stakeholders with varying degrees of power and influence, where not all interests are realised in that relationship. Moreover, accountability differs across finance, programme and governance subfields, where each has its own set of policy processes, institutional structures, accountability relations and power asymmetries to contend with. With reference to the Global Fund to Fight HIV/AIDS, Tuberculosis and Malaria, this paper contributes to discussions on accountability by mapping out key elements of the concept and how it is put into practice, where different types of accountability battle for recognition and legitimacy. In mapping some defining features, accountability in global health cooperation is shown to be

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

Science.gov (United States)

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…

Accounting Principles 30G. Interim Guide.

Science.gov (United States)

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…

The Identification of Factors Influencing College Students' Attitudes toward Radioactivity.

Science.gov (United States)

Crater, Harold L., Jr.

The two basic questions considered in this study were: (1) What attitudes do college students hold toward radioactivity? and (2) What are some characteristics associated with the college students who hold the more favorable attitudes toward radioactivity? The sample studied included 1,205 mostly undergraduate students at the University of Texas at…

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

Science.gov (United States)

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.

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

Directory of Open Access Journals (Sweden)

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.

An Accounting Writing Proficiency Survey

Science.gov (United States)

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…

Tube holding system

International Nuclear Information System (INIS)

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

Accounting for the Benefits of Database Normalization

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

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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.

Racial and Ethnic Variation in the Relationship Between Student Loan Debt and the Transition to First Birth.

Science.gov (United States)

Min, Stella; Taylor, Miles G

2018-02-01

The present study employs discrete-time hazard regression models to investigate the relationship between student loan debt and the probability of transitioning to either marital or nonmarital first childbirth using the 1997 National Longitudinal Survey of Youth (NLSY97). Accounting for nonrandom selection into student loans using propensity scores, our study reveals that the effect of student loan debt on the transition to motherhood differs among white, black, and Hispanic women. Hispanic women holding student loans experience significant declines in the probability of transitioning to both marital and nonmarital motherhood, whereas black women with student loans are significantly more likely to transition to any first childbirth. Indebted white women experience only a decrease in the probability of a marital first birth. The results from this study suggest that student loans will likely play a key role in shaping future demographic patterns and behaviors.

Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

Science.gov (United States)

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)

Infantile Accountability: When Big Data Meet Small Children

Science.gov (United States)

Wrigley, Terry; Wormwell, Louise

2016-01-01

This article examines a government attempt to impose testing of 4-year-olds as a baseline against which to "hold primary schools accountable" for children's subsequent progress. It examines the various forms of baseline testing in this experiment and analyses the misleading claims made for the "predictive validity" of baseline…

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

Science.gov (United States)

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)

The Accountability of Armed Groups under Human Rights Law

NARCIS (Netherlands)

Fortin, K.M.A.

2015-01-01

The starting point for this NWOI funded Ph.D. research is the observation that although UN accountability mechanisms are increasingly holding armed groups ‘accountable’ under human rights law, the legal basis for the responsibility of armed groups under human rights law remains controversial

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

Directory of Open Access Journals (Sweden)

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.

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

Accountability in district nursing practice: key concepts.

Science.gov (United States)

Griffith, Richard

2015-03-01

Public trust and confidence in district nurses is essential to the nurse-patient relationship that underpins effective care and treatment. That trust and confidence has even greater focus for district nurses who care for patients in their own homes. Those patients need to be able to count on the professionalism and probity of their district nurses. The professionalism and probity of district nurses is based on their accountability, which protects the public by imposing standards on district nurses and holds them answerable for their acts and omissions. This is the first of a series of articles on accountability in district nursing practice to mark the introduction of the revised Nursing and Midwifery Code on the 31 March 2015. This month's article considers the key concepts of accountability.

Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

Science.gov (United States)

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…

Gender Inequality and Disabled Inclusivity in Accounting Higher Education and the Accounting Profession during Financial Crises

Science.gov (United States)

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…

Motivating Factors for Sustainable Accountant Potentials in Malaysia

Directory of Open Access Journals (Sweden)

Syed Ibrahim Sharifah Norhafiza

2017-01-01

Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

Regulation of Cross-holdings between European Companies

DEFF Research Database (Denmark)

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....

Fraud Education for Accounting Students.

Science.gov (United States)

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)

18 CFR 367.4340 - Account 434, Extraordinary income.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 434, Extraordinary income. 367.4340 Section 367.4340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFOR...

18 CFR 367.4350 - Account 435, Extraordinary deductions.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 435, Extraordinary deductions. 367.4350 Section 367.4350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT...

A general approach to welfare measurement through national income accounting

OpenAIRE

Asheim, Geir B.; Buchholz, Wolfgang

2002-01-01

We develop a framework for analyzing national income accounting using a revealed welfare approach that is sufficiently general to cover, e.g., both the standard discounted utilitarian and maximin criteria as special cases. We show that the basic welfare properties of comprehensive national income accounting, which were previously ascribed only to the discounted utilitarian case, in fact extend to this more general framework. In particular, it holds under a wide range of circumstances that rea...

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

Science.gov (United States)

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…

Models and error analyses of measuring instruments in accountability systems in safeguards control

International Nuclear Information System (INIS)

Dattatreya, E.S.

1977-05-01

Essentially three types of measuring instruments are used in plutonium accountability systems: (1) the bubblers, for measuring the total volume of liquid in the holding tanks, (2) coulometers, titration apparatus and calorimeters, for measuring the concentration of plutonium; and (3) spectrometers, for measuring isotopic composition. These three classes of instruments are modeled and analyzed. Finally, the uncertainty in the estimation of total plutonium in the holding tank is determined

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

Science.gov (United States)

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…

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

Science.gov (United States)

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…

NIAT UNTUK MENGAMBIL CHARTERED ACCOUNTANT DENGAN THEORY OF PLANNED BEHAVIOR

Directory of Open Access Journals (Sweden)

Guhti Ayu Sri Wardani

2015-04-01

Full Text Available This study aims to analyze and provide empirical evidence about the influence of perceptions and attitudes, subjective norms, and perceived behavioral control on the intention of students to take a chartered accountant. The sample in this study is undergraduate’s students in Faculty of Economics Department of Accounting 2015 and PPAk’s students class of 2014 and 2015 at Diponegoro University were 107 respondents. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using logistics regression analysis. The results showed subjective norm has a significant influence on the intention of student to take a Chartered Accountant. While factors perceptions and attitudes and perceived behavioral control have no a significant influence on the intention of students to take Charetered Accountant.

Tales of accountability : A Q-method study of discourses amongst Tanzanian members of parliament

NARCIS (Netherlands)

Katomero, Jesper; Hoppe, Robertus; Wesselink, Anna

2017-01-01

The hallmark of accountability in a democracy centres on the way the elected parliament holds the executive to account. If the parliament does not perform its oversight role effectively, lower authorities would have fewer incentives to do the same vis-à-vis local executives. In this article we

Preparing a Programmed Review in Accounting

Science.gov (United States)

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)

Pre-Class Planning for Individualized Accounting

Science.gov (United States)

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…

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

OpenAIRE

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...

Breath-Hold Diving.

Science.gov (United States)

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.

Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

Science.gov (United States)

Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

2014-01-01

The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

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

Science.gov (United States)

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…

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.

Science.gov (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,…

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

Science.gov (United States)

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...

Mure skal holde zombierne ude

DEFF Research Database (Denmark)

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....

Accounting Ethics Education: An Interactive Approach

Science.gov (United States)

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…

6th International Accounting Congress of Barcelona (1929 organised by the Association of Accountants of Catalonia

Directory of Open Access Journals (Sweden)

Josepa Alemany

2017-01-01

Full Text Available Purpose: the work presented is a descriptive, contextual and detailed analysis of the activity, and the conclusions developed in the first international accounting conference held in Barcelona. The 6th International Conference on Accounting which took place in Barcelona coinciding with the International Exhibition of 1929, was organised by the Association Internationale de Comptabilité of Brussels. This association proposed holding regular meetings to discuss and study technical accounting and economic issues related to that time. Approach: the originality of the work lies in being an analytical description of the original documents prepared by the Association of Accountants of Catalonia about the conference. Findings/Originality: this study allows redoing assumptions made in previous works, because the documents before this work were contradictory regarding dates, facts and some of the content covered. Limitations: the biggest limitation of the work comes from the lack of written documentation existing on this conference. Value: the present study continues the research on topics of history of accounting in Catalonia. It is expected to complement this work by a deeper analysis of the contents and the topics covered in the papers presented at the conference, and by linking them with the theoretical accounting lines existing at that time.

Accounting Faculty Internships

Directory of Open Access Journals (Sweden)

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.

25 CFR 39.409 - How does the OIEP Director ensure accountability?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How does the OIEP Director ensure accountability? 39.409... EQUALIZATION PROGRAM Accountability § 39.409 How does the OIEP Director ensure accountability? (a) The Director of OIEP must ensure accountability in student counts and student transportation by doing all of the...

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

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. 

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

Science.gov (United States)

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…

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

Directory of Open Access Journals (Sweden)

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.

Accounting Capstone Course Design: Using the Internet to Modernize a Graduate Accounting Capstone Course

Science.gov (United States)

Bloom, Diane S.; Ehoff, Clemense, Jr.

2012-01-01

This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from…

An Accounting International Experience Course

Science.gov (United States)

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…

17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

Science.gov (United States)

2010-04-01

... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...

Allowance Holdings and Transfers Data Inventory

Data.gov (United States)

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...

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

Science.gov (United States)

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…

The Effect of Moral Intensity on Ethical Decision Making in Accounting

Science.gov (United States)

Yang, Hui-Ling; Wu, Wei-Pang

2009-01-01

The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

12 CFR 1252.1 - Enterprise portfolio holding criteria.

Science.gov (United States)

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...

12 CFR 225.124 - Foreign bank holding companies.

Science.gov (United States)

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...

Excess cash holdings and shareholder value

OpenAIRE

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, ...

Basic Financial Accounting

DEFF Research Database (Denmark)

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...

Failure of the extended contingent attentional capture account in multimodal settings

NARCIS (Netherlands)

van der Lubbe, Robert Henricus Johannes; van der Helden, J.

2006-01-01

Sudden changes in our environment like sound bursts or light flashes are thought to automatically attract our attention thereby affecting responses to subsequent targets, although an alternative view (the contingent attentional capture account) holds that stimuli only capture our attention when they

12 CFR 575.14 - Subsidiary holding companies.

Science.gov (United States)

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...

Juta's Concise Dictionary of Accounting Terms with their Afri- kaans ...

African Journals Online (AJOL)

of Generally Accepted Accounting Practice, a large part of the terms in the dictionary is outdated. Because .... word: "The amount for which an asset could be exchanged or a ... Holding company Houermaatskappy. ... Source and application of funds statement Staat van bron en aanwending .... Short-term, highly liquid invest-.

The Effects of Different Teaching Approaches in Introductory Financial Accounting

Science.gov (United States)

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…

The system of account and control of logistics costs

Directory of Open Access Journals (Sweden)

Khayrullin Rustam Zinnatullovich

Full Text Available The process of organization of civil engineering provides the delivery of construction materials, equipment to the civil engineering objects in the required quantities at the specified time. Effective tool for solving this problem is logistics. The basic components of logistics costs, which occupy the largest share in the sum of all logistics costs, are transportation costs and storage costs. The civil engineering industry is very promising for the use of outsourcing. The main part of works on providing material and technical resources in most cases is transferred to the outsourcing of other companies, including the group of companies forming the holding. In large holding companies the chain of movement of materials, goods and productions: purchase of materials and goods, completion materials, production structures, storage, movement, transportation, etc. may include several companies belonging in holding. The goods can be moved from one warehouse to another, with or without change of the owner of goods. Each company is obliged to show each movement of goods in their financial accounting. During the goods’ movement within a group of companies from one storage to another, from one owner to another, the total costs of the goods rise. Sales within a group of companies lead, as a rule, to a gain by one of the companies and the logistic expenses of another company. Selling to a consumer provides a profit to the seller company. Therefore, the problem of adequate allocation of logistics expenses and profits between separate legal entity and the task of continuous accounting and control of logistics costs and earnings in large companies, is vital. The automated system for accounting and controlling of logistics costs is suggested. The developed system allows controlling logistics costs of refining, storage and transportation for each ton, pieces, linear or square meters of the shipped cargoes. The System is based on complex algorithms of distribution

Nursing perspective on the Genesis account of creation.

Science.gov (United States)

Geary, Heidi D; Cone, Pamela H

2012-01-01

Biblical accounts of creation tell the origin of the world and the beginning of God's relationship with humankind. Azusa Pacific University assigns graduate nursing students a faith integration project analyzing Creation accounts through the eyes of a nurse researcher. This report integrates eight students' investigations of Genesis 1 and 2, offering deep, rich insight into nursing practice.

THE IMPORTANCE OF CONCEPTUAL MAPS IN ACCOUNTING CURRICULUM

Directory of Open Access Journals (Sweden)

2015-07-01

Full Text Available This paper provides a model for using conceptual maps in accounting courses. While this notion is commonly used in natural science education, it is less known inaccounting education. Conceptual maps are tools that raise significant learning in the classroom. As teachers, we are challenged to change our curriculum and teaching methods. We are going to present a literature review of this concept, identifying its basic principles and strategies of development. Reading them in accounting education academic perspective will allow us to evaluate to what extent is a method that is suitable for teaching and learning in this field. Following Trébucq and Noel (2006, the set of selected information will be the basis of a study applied on some students in Romanian space in order to observe the extent to which the use of conceptual maps to help structuring and strengthening specialized concepts. This work seen as a qualitative research shows that by using conceptual maps we both improve what students learn and develop higher-order skill competencies demanded by the accounting profession. This paper brings the following contributions to knowledge. First it adds to a limited number of education papers that puts conceptual maps in an accounting context. Second, it is the first paper in Romanian context that show how concept maps can be used for both the students and the teachers in accounting education field by promoting self-learning and life-long learning skills. The main conclusion of the study conducted consists in the fact that this concept should be integrated into the Romanian accounting curriculum. Hence we outlined a three-dimensional approach on using conceptual maps advantage for students: first is the fact that reflects their own knowledge at the beginning of an accounting course, second show the progress made during the course and finally helps students to synthesize information gained.

12 CFR 575.9 - Charters and bylaws for mutual holding companies and their savings association subsidiaries.

Science.gov (United States)

2010-01-01

...' Loan Act, 12 U.S.C. 1467a(o), and to exercise all of the express, implied, and incidental powers... account holders of the Association on such basis and in accordance with such terms and conditions as may... corporate title of each mutual holding company shall include the term “mutual” or the abbreviation “M.H.C...

17 CFR 250.53 - Certain registered holding company financings in connection with the acquisition of one or more...

Science.gov (United States)

2010-04-01

... Financial Transactions 2 § 250.53 Certain registered holding company financings in connection with the acquisition of one or more exempt wholesale generators. (a) In determining whether to approve the issue or... shall be kept in conformity with United States generally accepted accounting principles (“GAAP”). (B...

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

Directory of Open Access Journals (Sweden)

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

An Internet-Based Accounting Information Systems Project

Science.gov (United States)

Miller, Louise

2012-01-01

This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

Sports-related lung injury during breath-hold diving

Directory of Open Access Journals (Sweden)

Tanja Mijacika

2016-12-01

Full Text Available The number of people practising recreational breath-hold diving is constantly growing, thereby increasing the need for knowledge of the acute and chronic effects such a sport could have on the health of participants. Breath-hold diving is potentially dangerous, mainly because of associated extreme environmental factors such as increased hydrostatic pressure, hypoxia, hypercapnia, hypothermia and strenuous exercise. In this article we focus on the effects of breath-hold diving on pulmonary function. Respiratory symptoms have been reported in almost 25% of breath-hold divers after repetitive diving sessions. Acutely, repetitive breath-hold diving may result in increased transpulmonary capillary pressure, leading to noncardiogenic oedema and/or alveolar haemorrhage. Furthermore, during a breath-hold dive, the chest and lungs are compressed by the increasing pressure of water. Rapid changes in lung air volume during descent or ascent can result in a lung injury known as pulmonary barotrauma. Factors that may influence individual susceptibility to breath-hold diving-induced lung injury range from underlying pulmonary or cardiac dysfunction to genetic predisposition. According to the available data, breath-holding does not result in chronic lung injury. However, studies of large populations of breath-hold divers are necessary to firmly exclude long-term lung damage.

49 CFR 178.338-9 - Holding time.

Science.gov (United States)

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...

Machine Accounting. An Instructor's Guide.

Science.gov (United States)

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…

Success and Motivation among College Students

Science.gov (United States)

Schweinle, Amy; Helming, Luralyn M.

2011-01-01

The present research explores college students' explanations of their success and failure in challenging activities and how it relates to students' efficacy, value, and engagement. The results suggest most students hold one primary reason for success during the challenging activity, including grade/extrinsic, mastery/intrinsic,…

Den Engelske Regnskabsordbog/English Dictionary of Accounting

DEFF Research Database (Denmark)

Nielsen, Sandro; Mourier, Lise; Bergenholtz, Henning

The English Dictionary of Accounting contains about 5.600 accounting terms, both British, American and international (IFRS). The terms are defined and the dictionary gives language information about the terms. The dictionary can be used when writing and reading English accounting texts and when y...... want to learn more about accounting and financial reporting. The dictionary is designed for accountants, auditors, translators, students communication officers and others interested in financial reporting....

Return and Liquidity Relationships on Market and Accounting Levels in Brazil

OpenAIRE

Perobelli,Fernanda Finotti Cordeiro; Famá,Rubens; Sacramento,Luiz Claudio

2016-01-01

ABSTRACT This article discusses profitability-liquidity relationships on accounting and market levels for 872 shares of publicly-traded Brazilian companies, observed between 1994 and 2013. On the market level, the assumption is that share liquidity is able to reduce some of the risks incurred by investors, making them more willing to pay a higher price for liquid shares, which would lower expected market returns. On the accounting level, the basic hypothesis argues that a firm's holding more ...

Accounting 202, 302.

Science.gov (United States)

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…

FINANCIAL ANALYSIS FROM AN ACCOUNTING POINT OF VIEW

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2013-03-01

Full Text Available Despite the developments which tend to relax the relationship between financial analysis and accounting, property information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient information system can provide relevant indicators to users based on accurate and real information and financial analysis results are based on a diagnosis of return and risk. The aim of this article is to present primarily the origin and evolution of the relationship between financial analysis and accounting, and the fundamental role which accounting holds, through the information it produces, into analysts’ work. The used research method is the bibliographic one, being studied timely books and articles of the domain. Literature does not provide concrete answers to this problem, resolutions being expected especially from practitioners.

Accounting Programs' Home Pages: What's Happening.

Science.gov (United States)

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…

Integrating Computer Concepts into Principles of Accounting.

Science.gov (United States)

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)…

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

OpenAIRE

Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

2014-01-01

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commerc...

Assessing the Value of High School Accounting for the College Bound.

Science.gov (United States)

Friedlob, George T.; Cosenza, Robert M.

1981-01-01

Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

Mathematics beliefs and achievement of a national sample of Native American students: results from the Trends in International Mathematics and Science Study (TIMSS) 2003 United States assessment.

Science.gov (United States)

House, J Daniel

2009-04-01

Recent mathematics assessment findings indicate that Native American students tend to score below students of the ethnic majority. Findings suggest that students' beliefs about mathematics are significantly related to achievement outcomes. This study examined relations between self-beliefs and mathematics achievement for a national sample of 130 Grade 8 Native American students from the Trends in International Mathematics and Science Study (TIMSS) 2003 United States sample of (M age = 14.2 yr., SD = 0.5). Multiple regression indicated several significant relations of mathematics beliefs with achievement and accounted for 26.7% of the variance in test scores. Students who earned high test scores tended to hold more positive beliefs about their ability to learn mathematics quickly, while students who earned low scores expressed negative beliefs about their ability to learn new mathematics topics.

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

Directory of Open Access Journals (Sweden)

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.

Holdings of the Federal German Government in 1988

International Nuclear Information System (INIS)

1989-01-01

The report provides an overview of the direct and more important indirect holdings of the Federal German Government and its special assets ERP, Compensation Fund, Federal Mail and Federal Railway. Part A provides a total survey of the number of government holdings. For the direct holdings of the Federal Government and its special assets the shares in nominal capital and registered foundation capital, number of employees and dividend on profits are presented. In Parts B to M, the narrative parts, the most important holdings are reported on more in detail (sphere of activities, economic development, composition of the corporate bodies). The listing order does not reflect any order of importance. The following part N contains alphabetic indexes. Indexes I and II list all the direct holdings of the Federal Government and its special assets irrespective of the nominal capital volume and share of holdings. In index III, are listed only companies with corporate activites and a nominal capital of at least 100.000 German Marks of which the Federal Government and/or its special assets hold directly or indirectly at least 25 percent. Holdings of these undertakings of which the Federal Government does not have majority ownership, and which are not dependent on it under the regulations governing shareholdings either, are not considered. (orig.) [de

Breath-Holding Spells

Science.gov (United States)

... 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 ...

Educational Context: Preparing Accounting Students to Identify Ethical Dilemmas

Science.gov (United States)

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…

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

Directory of Open Access Journals (Sweden)

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.

18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

Science.gov (United States)

2010-04-01

... 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 ACT OF 2005, FEDERAL... other current and accrued assets, appropriately designated and supported so as to show the nature of...

"Consent is Good, Joyous, Sexy": A banner campaign to market consent to college students.

Science.gov (United States)

Thomas, Kristie A; Sorenson, Susan B; Joshi, Manisha

2016-01-01

This study assessed the recall of, reaction to, and understanding of a brief campus banner campaign promoting consent in sexual relationships, and determined whether campaign exposure was associated with subsequent engagement in activities related to sexual assault education, awareness, and prevention. A stratified random sample of 1,200 undergraduates was recruited during fall of 2010; 628 (52.3%) participated. To account for history and maturation, an experimental research design was employed with an online survey. Direct and indirect campaign exposure was associated with increased action. Students expressed primarily positive reactions to and appeared to understand the consent message. The campaign appealed to and was associated with increased activity among a wide range of students with one exception: a negative effect was observed for business students. Colorful banners with pithy, upbeat messages hold promise for engaging undergraduates in conversations and proactive activities related to sexual assault prevention.

18 CFR 367.4330 - Account 433, Balance transferred from income.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...

Influence of pressure on the properties of chromatographic columns. II. The column hold-up volume.

Science.gov (United States)

Gritti, Fabrice; Martin, Michel; Guiochon, Georges

2005-04-08

The effect of the local pressure and of the average column pressure on the hold-up column volume was investigated between 1 and 400 bar, from a theoretical and an experimental point of view. Calculations based upon the elasticity of the solids involved (column wall and packing material) and the compressibility of the liquid phase show that the increase of the column hold-up volume with increasing pressure that is observed is correlated with (in order of decreasing importance): (1) the compressibility of the mobile phase (+1 to 5%); (2) in RPLC, the compressibility of the C18-bonded layer on the surface of the silica (+0.5 to 1%); and (3) the expansion of the column tube (columns packed with the pure Resolve silica (0% carbon), the derivatized Resolve-C18 (10% carbon) and the Symmetry-C18 (20% carbon) adsorbents, using water, methanol, or n-pentane as the mobile phase. These solvents have different compressibilities. However, 1% of the relative increase of the column hold-up volume that was observed when the pressure was raised is not accounted for by the compressibilities of either the solvent or the C18-bonded phase. It is due to the influence of the pressure on the retention behavior of thiourea, the compound used as tracer to measure the hold-up volume.

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

Science.gov (United States)

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…

Accountability: Papers from master theses 2009

NARCIS (Netherlands)

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

34 CFR 668.154 - Institutional accountability.

Science.gov (United States)

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...

76 FR 20459 - Savings and Loan Holding Company Application

Science.gov (United States)

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...

Using Attendance Worksheets to Improve Student Attendance, Participation, and Learning

Science.gov (United States)

Rhoads, Edward

2013-06-01

As science instructors we are faced with two main barriers with respect to student learning. The first is motivating our students to attend class and the second is to make them active participants in the learning process once we have gotten them to class. As we head further into the internet age this problem only gets exacerbated as students have replaced newspapers with cell phones which can surf the web, check their emails, and play games. Quizzes can motivated the students to attend class but do not necessarily motivate them to pay attention. Active learning techniques work but we as instructors have been bombarded by the active learning message to the point that we either do it already or refuse to. I present another option which in my classroom has doubled the rate at which students learn my material. By using attendance worksheets instead of end of class quizzes I hold students accountable for not just their attendance but for when they show up and when they leave the class. In addition it makes the students an active participant in the class even without using active learning techniques as they are writing notes and answering the questions you have posed while the class is in progress. Therefore using attendance worksheets is an effective tool to use in order to guide student learning.

Accountability Feedback Assessments for Improving Efficiency of Nuclear Regulatory Institutions

International Nuclear Information System (INIS)

Lavarenne, J.

2016-01-01

The Fukushima-Daiichi Disaster demonstrated the need of assessing and strengthening institutions involved in nuclear safety, including the accountability of nuclear regulators. There are a few problems hindering the path towards a greater understanding of systems of accountability, the ensemble of mechanisms holding to account the nuclear regulator on behalf of the public. There is no consensus on what it should deliver and no systematic method of assessment exists. This poster proposes a definition of an effective accountability system and a method of assessment of institutions based on defence in depth concepts and inspired from risk-assessment techniques used in the nuclear industry. Finally it presents a simple Monte-Carlo simulation that illustrates the inner workings of the method of assessment and shows the kind of results it will be able to supply. (author)

Blue breath holding is benign.

OpenAIRE

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...

Accounting Student's Learning Approaches And Impact On Academic Performance

OpenAIRE

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...

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

Science.gov (United States)

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…

Men and Women: Equal in Accounting?

Science.gov (United States)

Park, L. Jane; And Others

1994-01-01

Data from 131 male and 177 female accounting students were derived from test scores, student estimation of performance, California Psychological Inventory, and State-Trait Anxiety Inventory. No significant differences between the sexes appeared in test performance or grade point average. Psychological tests showed male self-perceptions to be…

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

Directory of Open Access Journals (Sweden)

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.

Educating the Next Generation of Accounting Professionals

Science.gov (United States)

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…

Using a Common Experience to Teach Introductory Managerial Accounting

Science.gov (United States)

King, Gail Hoover; McConnell, Cheryl

2010-01-01

Teaching introductory accounting courses can be both challenging and rewarding. In introductory financial and managerial accounting, students struggle with the unfamiliar terminology and concepts. However, managerial accounting offers distinct challenges in that managerial accounting reports used for decision-making are not publically available,…

Business and production performance of different types of agricultural holdings

Directory of Open Access Journals (Sweden)

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.

The Determinants and Implications of Corporate Cash Holdings

OpenAIRE

Tim Opler; Lee Pinkowitz; Rene Stulz; Rohan Williamson

1997-01-01

We examine the determinants and implications of holdings of cash and marketable" securities by publicly traded U.S. firms in the 1971-1994 period. Firms with strong growth" opportunities and riskier cash flows hold relatively high ratios of cash to total assets. Firms" that have the greatest access to the capital markets (e.g. large firms and those with credit" ratings) tend to hold lower ratios of cash to total assets. These results are consistent with the" view that firms hold liquid assets...

12 CFR 583.20 - Savings and loan holding company.

Science.gov (United States)

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...

Creditor rights, country governance, and corporate cash holdings

NARCIS (Netherlands)

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

Prerequisite Change and Its Effect on Intermediate Accounting Performance

Science.gov (United States)

Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

2005-01-01

As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

On school choice and test-based accountability.

Directory of Open Access Journals (Sweden)

Damian W. Betebenner

2005-10-01

Full Text Available Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB, a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school choice and test-based accountability and explicate connections between the two that are explicit in reform implementations like NCLB or implicit within the market-based reform literature in which school choice and test-based accountability reside. In the second portion we scrutinize the connections, in particular, between school choice and test-based accountability using a large western school district with a popular choice system in place. Data from three sources are combined to explore the ways in which school choice and test-based accountability draw on each other: state assessment data of children in the district, school choice data for every participating student in the district choice program, and a parental survey of both participants and non-participants of choice asking their attitudes concerning the use of school report cards in the district. Results suggest that choice is of benefit academically to only the lowest achieving students, choice participation is not uniform across different ethnic groups in the district, and parents' primary motivations as reported on a survey for participation in choice are not due to test scores, though this is not consistent with choice preferences among parents in the district. As such, our results generally confirm the hypotheses of choice critics more so than advocates. Keywords: school choice; accountability; student testing.

The Effect of the Accounting and Business Curriculums on Creativity

Science.gov (United States)

Cheng, Ya-Yun; Chien, Chin-Chen; Wang, Shiow-Jen

2016-01-01

This study employs the Torrance Tests of Creative Thinking to investigate the effects of accounting and business curriculums on students' verbal and figurative creativity via the Solomon four-group design. The subjects are accounting and business administration students in Taiwan, where these two curriculums are similar to their counterparts in…

12 CFR 583.12 - Multiple savings and loan holding company.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Multiple savings and loan holding company. 583... DEFINITIONS FOR REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.12 Multiple savings and loan holding company. The term multiple savings and loan holding company means any savings and loan holding...

12 CFR 583.11 - Diversified savings and loan holding company.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Diversified savings and loan holding company... DEFINITIONS FOR REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.11 Diversified savings and loan holding company. The term diversified savings and loan holding company means any savings and loan holding...

12 CFR 225.81 - What is a financial holding company?

Science.gov (United States)

2010-01-01

... RESERVE SYSTEM BANK HOLDING COMPANIES AND CHANGE IN BANK CONTROL (REGULATION Y) Regulations Financial Holding Companies § 225.81 What is a financial holding company? (a) Definition. A financial holding... 12 Banks and Banking 3 2010-01-01 2010-01-01 false What is a financial holding company? 225.81...

Planning for Your Second Accounting Job

Science.gov (United States)

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…

Cooperative Learning in Accounting Classes: A Case Study.

Science.gov (United States)

Joyce, William B.

1999-01-01

Accounting student teams worked cooperatively on homework, problem solving, and test preparation. Group study helped retention, especially when interdependence was rewarded. Although they enjoyed cooperative learning, most students preferred individual study. (SK)

Computer Forensics for Graduate Accountants: A Motivational Curriculum Design Approach

Directory of Open Access Journals (Sweden)

Grover Kearns

2010-06-01

Full Text Available Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants. Accounting students, however, may not view information technology as vital to their career paths and need motivation to acquire forensic knowledge and skills. This paper presents a curriculum design methodology for teaching graduate accounting students computer forensics. The methodology is tested using perceptions of the students about the success of the methodology and their acquisition of forensics knowledge and skills. An important component of the pedagogical approach is the use of an annotated list of over 50 forensic web-based tools.

Private Sector Contracting and Democratic Accountability

Science.gov (United States)

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…

Perceptions of the impact of accountability on the role of principals.

Directory of Open Access Journals (Sweden)

James E. Lyons

2006-06-01

Full Text Available Calls for accountability in America's schools have created increased responsibilities for educational leaders. In this article, we describe and discuss a study of elementary, middle, and high school principals' perceptions of the state-wide educational accountability program in North Carolina. The respondents indicated that the state's accountability program has had its greatest impact on how they monitored student achievement, aligned the curriculum to the testing program, provided student remedial or tutorial opportunities, assigned teachers to grades levels or subjects, and protected instructional time. Views of some components, such as measures of school effectiveness, school safety standards, expectations and promotion standards for students, and financial bonuses received by staff members in schools that meet expected achievement standards, were viewed favorably. In contrast, the No Child Left Behind Adequate Yearly Progress (AYP requirement (incorporated into the state's accountability program, testing requirements for Limited English Proficiency students and special education students, the sanctions applied to schools that do not meet expected growth, and the school status designation labels that are applied to schools based upon student achievement were perceived more negatively. The predictable and unpredictable outcomes of a mandated accountability program on the perceptions (and behavior of school principals create important considerations which are discussed for policy-makers and other professionals dealing with standards-based reform.

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

Science.gov (United States)

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.

Introducing the Accounting Equation with M&M's®

Science.gov (United States)

Scofield, Barbara W.; Dye, Wilma

2009-01-01

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

Do Science Teachers Distinguish Between Their own Learning and the Learning of Their Students?

Science.gov (United States)

Brauer, Heike; Wilde, Matthias

2018-02-01

Learning beliefs influence learning and teaching. For this reason, teachers and teacher educators need to be aware of them. To support students' knowledge construction, teachers must develop appropriate learning and teaching beliefs. Teachers appear to have difficulties when analysing students' learning. This seems to be due to the inability to differentiate the beliefs about their students' learning from those about their own learning. Both types of beliefs seem to be intertwined. This study focuses on whether pre-service teachers' beliefs about their own learning are identical to those about their students' learning. Using a sample of pre-service teachers, we measured general beliefs about "constructivist" and "transmissive" learning and science-specific beliefs about "connectivity" and "taking pre-concepts into account". We also analysed the development of these four beliefs during teacher professionalisation by comparing beginning and advanced pre-service teachers. Our results show that although pre-service teachers make the distinction between their own learning and the learning of their students for the general tenets of constructivist and transmissive learning, there is no significant difference for science-specific beliefs. The beliefs pre-service teachers hold about their students' science learning remain closely tied to their own.

18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

Science.gov (United States)

2010-04-01

... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM... franchises; or for the purpose of influencing the decisions of public officials. (b) This account must not...

Hydro Ottawa Holding Inc. 2004 annual report : 3 ways to make 1 powerful connection

International Nuclear Information System (INIS)

2005-01-01

An overview of the municipally owned Hydro Ottawa Holding Inc. was presented in this annual report. In 2004, the utility moved out of a deficit position for the first time in its 4 year history. Consolidated net earnings from continuing and discontinued operations increased to $19.7 million from $2.6 million. The increase was due mainly to decreases in operating, maintenance and administrative costs, as well as to the recovery of the cost of regulatory assets and the gain on the disposal of discontinued operations. As a result, the Corporation's deficit of $16.9 million became retained earnings of $2.8 million. Financial highlights were presented, as well as a comparison of distributors' charges with other utilities. It was noted that transparency and accountability were improved with more regular reporting to its shareholder, the City of Ottawa. In late 2004, City Council approved Hydro Ottawa Holding's 5 year consolidated financial plan which recommended that the City invest $37.8 million back into the Corporation and receive payment of the balance. The payback of the City's loan was financed through the Corporation's placement, in 2005, of $200 million in bonds. New programs included a trash-to-electricity contract, a bounty on energy-wasting fridges, and Telecom Ottawa's Data Backup and Recovery Service. Hydro Ottawa Holding Inc. is an amalgamation of 5 Ottawa-area utilities, and now provides leadership to 3 subsidiaries: Hydro Ottawa Ltd., Energy Ottawa Inc., and Telecom Ottawa Holding Inc.. Financial highlights of the 3 subsidiaries were also provided. tabs., figs

Design of accounting curriculum: The case of Estonia

Directory of Open Access Journals (Sweden)

Alver Lehte

2014-01-01

Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

Teaching Business Ethics: A Quandary for Accounting Educators

Science.gov (United States)

Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

2010-01-01

The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

Enhancing Critical Thinking: Accounting Students' Perceptions

Science.gov (United States)

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…

Adverse Health Effects and Unhealthy Behaviors among Medical Students Using Facebook

Directory of Open Access Journals (Sweden)

Sami Abdo Radman Al-Dubai

2013-01-01

Full Text Available Little is known about the relationships between adverse health effects and unhealthy behaviors among medical students using Facebook. The aim of this study was to determine the associations between adverse health effects and unhealthy behaviors with Facebook use. A cross-sectional study was conducted in a private university in Malaysia among 316 medical students. A self-administered questionnaire was used. It included questions on sociodemographics, pattern of Facebook use, social relationship, unhealthy behaviors, and health effects. Mean age was 20.5 (±2.7 years. All students had a Facebook account. The average daily Facebook surfing hours were 2.5 (±1.7. Significant associations were found between average hours of Facebook surfing and the following factors: isolation from family members and community, refusing to answer calls, musculoskeletal pain, headache, and eye irritation (P<0.005. The average hours spent on Facebook were significantly associated with holding urination and defecation while online, surfing Facebook until midnight, and postponing, forgetting, or skipping meals (P<0.005. The average hours spent on Facebook were associated with adverse health effects and unhealthy behaviors among medical students, as well as social isolation from the family and community.

Pre-service accounting teachers' attitudes to mathematics | Mkhize ...

African Journals Online (AJOL)

Journal Home > Vol 37, No 2 (2017) > ... 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 ...

SOME CONSIDERATIONS ON CLOUD ACCOUNTING

Directory of Open Access Journals (Sweden)

Doina Pacurari

2013-12-01

Full Text Available Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc., or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

INNOVATION DEVELOPMENT MANAGEMENT IN VERTICALLY INTEGRATED HOLDING COMPANY

Directory of Open Access Journals (Sweden)

Natalya T. Uspenskaja

2015-01-01

Full Text Available The trend towards production consolidation and integration processes taking place both in the Russian and global economies leads to development of business associations, with a holding company being the most common form inRussiaand around the globe. The evidence in favor of the formation of holding companies is that they can benefit from the scale (bulk purchasing, centralized stuff training; in the global capital and exports markets they can be more effective than smaller businesses and, if non-profitable, a loss-making structure is easier to liquidate than the entire company; holding companies and associations can be an effective defender from political interference. As the importance of the well-functioning and harmonized procedure for the companies’ integration will increase (especially in the context of Russian business, where specific features of many areas of the production system imply the use of holding oligopolies as the most effective form of market structures, there is a need in their more profound study and, in particular, in the analysis of the most important technologies of the general integration procedure. The article outlines the relevance of innovative development management of vertically integrated holding systems, lists principles of innovative activity management and considers the features of innovation management of a vertically integrated holding company. The objective of the research is to study theoretical and practical aspects of innovative development management in vertically integrated holding systems. The object of research is management structures in innovative holding companies. While working on the article, the following methods of economic research were used: abstract and logical method, empirical method, method of expert evaluations, as well as methods of structural and functional and statistical analysis. 

The changing role of nuclear materials accounting

International Nuclear Information System (INIS)

Gibbs, P.W.

1995-01-01

Nuclear materials accounting and accounting systems at what have been DOE Production sites are evolving into management decision support tools. As the sites are moving into the mode of making decisions on how to disposition complex and varied nuclear material holdings, the need for complete and many times different information has never been greater. The artificial boundaries that have historically been established between what belongs in the classic material control and accountability (MC and A) records versus what goes into the financial, radiological control, waste, or decommissioning and decontamination records are being challenged. In addition, the tools historically used to put material into different categories such as scrap codes, composition codes, etc. have been found to be inadequate for the information needs of today. In order to be cost effective and even, more importantly to effectively manage -our inventories, the new information systems the authors design have to have the flexibility to serve many needs. In addition, those tasked with the responsibility of managing the inventories must also expand beyond the same artificial boundaries. This paper addresses some of the things occurring at the Savannah River Site to support the changing role of nuclear materials accounting

Accounting for Activity Units which Perform Agricultural Sector

Directory of Open Access Journals (Sweden)

Vârteiu Daniel Petru

2017-01-01

Full Text Available Agriculture is a domain of nationally and internationally interest, because it has to ensure through the obtained production, the necessary of safe provisions, which are to satisfy the population’s needs. Agricultural products are obtained within the agricultural holdings, which may be constituted by individual persons, agricultural associations, self – employed persons, individual enterprises, family partnership, agricultural associations, or companies which activate in the vegetal, livestock or mixed section. In order to obtain high quality agricultural products, the owners of agricultural holdings have to make investments from own financing sources, or as a result of accessing European funds, which are dedicated to developing the agricultural sector. The sum of all economical operations made for performing agricultural activities have to be registered in accounting, having the purpose of establishing the value of owned patrimonial elements and of the results obtained by the entity at a certain point.

Empirical Study on the Creative Accounting Phenomenon

Directory of Open Access Journals (Sweden)

Cernusca Lucian

2016-06-01

Full Text Available The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objective, there has been used the poll/investigation, as a research method and the questionnaire, as a research instrument. Within the study, there is suggested the testing of more hypotheses that contribute to the clarifying of the aspects wished to be analyzed through the research. These hypotheses’ acceptance or rejection is based on the „chi-square“ (Karl Pearson statistical test and rank ordering method. Trying to elaborate a global conclusion of the questionnaire, there could be noticed the fact that over 50% from the questioned accounting students are not tempted to use the creative accounting practices and techniques in order to optimize the taxation without breaking the actual law regulations. At the opposite side, more than a half from the questioned accounting professionals would use these practices without breaking the law regulations that lead to the taxation’s optimization. The creative accounting has a negative connotation if the accurate image of the financial position and of the performance is not targeted because it represents the essential factor for elaborating and grounding the accounting policies. However, the positive side of the creative accounting is not excluded, given that one appeals to the „fair“ professional judgment of the accounting professionals and to the good faith of managers.

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

Directory of Open Access Journals (Sweden)

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.

Is International Accounting Education Delivering Pedagogical Value?

Science.gov (United States)

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…

Den Engelsk-Danske Regnskabsordbog/English-Danish Dictionary of Accounting

DEFF Research Database (Denmark)

Nielsen, Sandro; Bergenholtz, Henning; Mourier, Lise

The English-Danish Dictionary of Accounting contains about 5.600 English accounting terms, both British, American and international (IFRS). The terms are defined and translated into Danish. The dictionary kan be used for translationg and writing of English accounting texts and for reading English...... accounting texts, and it can be used by accountants, auditors, students, communication officers and others interested in financial reporting information....

Could Learning Outcomes of the First Course in Accounting Predict Overall Academic Performance?

Science.gov (United States)

Alanzi, Khalid A.; Alfraih, Mishari M.

2017-01-01

Purpose: This study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured by their graduating grade point average (GPA). Design/methodology/approach The sample of the present study was drawn from accounting students who were graduated during…

Phase-Type Models of Channel-Holding Times in Cellular Communication Systems

DEFF Research Database (Denmark)

Christensen, Thomas Kaare; Nielsen, Bo Friis; Iversen, Villy Bæk

2004-01-01

In this paper, we derive the distribution of the channel-holding time when both cell-residence and call-holding times are phase-type distributed. Furthermore, the distribution of the number of handovers, the conditional channel-holding time distributions, and the channel-holding time when cell re...... residence times are correlated are derived. All distributions are of phase type, making them very general and flexible. The channel-holding times are of importance in performance evaluation and simulation of cellular mobile communication systems.......In this paper, we derive the distribution of the channel-holding time when both cell-residence and call-holding times are phase-type distributed. Furthermore, the distribution of the number of handovers, the conditional channel-holding time distributions, and the channel-holding time when cell...

Upper Elementary Grades Bear the Brunt of Accountability

Science.gov (United States)

Anderson, Lorin W.

2009-01-01

Upper elementary teachers won't be surprised to learn that in every state, students enrolled in grades 3 through 8 bear the brunt of educational accountability. All states test all students at these grade levels in English/language arts and mathematics. Furthermore, an increasing number of states are testing students at selected elementary and…

Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?

Directory of Open Access Journals (Sweden)

Stephen Agnew

2010-12-01

Full Text Available This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standards-basedassessment. Literature suggests that standards-based assessment increases the academic performance ofminority ethnic groups (such as Maori and Pacific Island students, and low socio-economic status (SESstudents. The author pays particular attention to these groups and his analysis reveals some interestingresults: in accounting, the NCEA has not met expectations for these students. From 2004 to 2008, thenumber of low SES accounting students has dropped, as has the number of accounting standards entered andthe rates of achievement. Likewise, there has been no significant improvement in the academic performanceof Maori students taking accounting standards, while Pacific Island students have experienced a significantdecrease in achievement. The author also discusses how studying high school accounting impacts on tertiarylevel study and offers some future implications of this research.

Governance mechanisms, investment opportunity set and SMEs cash holdings

OpenAIRE

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...

Understanding of Accountancy Graduates on the Relevant Concepts Taught in the Subject Accounting Theory at HEI in Greater Florianópolis

Directory of Open Access Journals (Sweden)

Fabiana Frigo Souza

2017-03-01

Full Text Available This research aims to identify the understanding of the undergraduate students in Accountancy about the relevant concepts taught in the discipline Accounting Theory. To reach this goal, a questionnaire was sent to selected institutions or applied in person, obtaining a total of 65 respondents who had already studied Accounting Theory. The results of this research show that students perceive the concepts related to the discipline in a way more linked to standardization and that, for most respondents, the discipline Accounting Theory was considered of fundamental importance and should not be eliminated. In addition, it cannot be affirmed that there is a relationship between the area and the time of action of the respondents and their perceptions regarding the concepts of the discipline. It was also observed that there is little discussion about some subjects, in which some students are totally unaware, like in the case of Agency Theory and Earnings Management, which may indicate a gap in the teaching of the discipline. For future research, the analysis of distance learning is suggested, as well as research that seeks to analyze the existence of this possible gap observed.

Teaching Consolidations Accounting: An Approach to Easing the Challenge

Science.gov (United States)

Murphy, Elizabeth A.; McCarthy, Mark A.

2010-01-01

Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

Exploring High-Achieving Students' Images of Mathematicians

Science.gov (United States)

Aguilar, Mario Sánchez; Rosas, Alejandro; Zavaleta, Juan Gabriel Molina; Romo-Vázquez, Avenilde

2016-01-01

The aim of this study is to describe the images that a group of high-achieving Mexican students hold of mathematicians. For this investigation, we used a research method based on the Draw-A-Scientist Test (DAST) with a sample of 63 Mexican high school students. The group of students' pictorial and written descriptions of mathematicians assisted us…

Students' Alternate Conceptions on Acids and Bases

Science.gov (United States)

Pan, Hanqing; Henriques, Laura

2015-01-01

Knowing what students bring to the classroom can and should influence how we teach them. This study is a review of the literature associated with secondary and postsecondary students' ideas about acids and bases. It was found that there are six types of alternate ideas about acids and bases that students hold. These are: macroscopic properties of…

SU-F-T-644: Reproducibility of Target Position Using Moderate Voluntary Breath- Hold During Liver Stereotactic Ablative Radiotherapy

International Nuclear Information System (INIS)

Cui, G; Trakul, N; Chang, E; Shiu, A

2016-01-01

Purpose: To evaluate the reproducibility of target position using moderate voluntary breath-hold during liver stereotactic ablative radiotherapy (SABR). Methods: Two patients who underwent liver SABR on a Varian TrueBeam STx linac were used for this study. Fiducial markers were placed in and around the target in the liver as surrogates for the target position and motion. GTVs were contoured by assessing tumor extent on contrast enhanced CT. The PTV was created from the GTV by adding 2 mm margins to account for the residual motion during breath-holds. A portable biofeedback system was used to facilitate the breath-hold to a reproducible position. The Varian RPM system was used for gating the linac. Proceeding each treatment, orthogonal kV pairs were taken, and alignment to nearby bony anatomy was performed. Then the breath-hold CBCT was acquired to align the fiducial markers. On-line fluoroscopy was used to fine-tune the breath-hold gating thresholds to correlate with the positions of the fiducial markers. The inter-fraction reproducibility of the target was evaluated by the offsets of the daily breath-hold CBCTs from the paired kV matches as a direct measure of the target position relative to the bony anatomy. The intra-fraction reproducibility of the target position was assessed by the gated window of the RPM marker block for each fraction. Results: The absolute mean offsets between the CBCT and paired kV matches in the vertical, longitudinal, and lateral directions were 0.06 cm, 0.10 cm, and 0.06 cm for patient 1, and 0.37 cm, 0.62 cm, and 0.09 cm for patient 2. The gated window of the RPM marker block for the breath-hold for each fraction was within 0.63 ± 0.16 cm and 0.59 ± 0.12 cm for patients 1 and 2, respectively. Conclusion: Moderate voluntary breath-hold showed good inter- and intra-fraction reproducibility of target position during liver SABR.

SU-F-T-644: Reproducibility of Target Position Using Moderate Voluntary Breath- Hold During Liver Stereotactic Ablative Radiotherapy

Energy Technology Data Exchange (ETDEWEB)

Cui, G; Trakul, N; Chang, E; Shiu, A [University Southern California, Los Angeles, CA (United States)

2016-06-15

Purpose: To evaluate the reproducibility of target position using moderate voluntary breath-hold during liver stereotactic ablative radiotherapy (SABR). Methods: Two patients who underwent liver SABR on a Varian TrueBeam STx linac were used for this study. Fiducial markers were placed in and around the target in the liver as surrogates for the target position and motion. GTVs were contoured by assessing tumor extent on contrast enhanced CT. The PTV was created from the GTV by adding 2 mm margins to account for the residual motion during breath-holds. A portable biofeedback system was used to facilitate the breath-hold to a reproducible position. The Varian RPM system was used for gating the linac. Proceeding each treatment, orthogonal kV pairs were taken, and alignment to nearby bony anatomy was performed. Then the breath-hold CBCT was acquired to align the fiducial markers. On-line fluoroscopy was used to fine-tune the breath-hold gating thresholds to correlate with the positions of the fiducial markers. The inter-fraction reproducibility of the target was evaluated by the offsets of the daily breath-hold CBCTs from the paired kV matches as a direct measure of the target position relative to the bony anatomy. The intra-fraction reproducibility of the target position was assessed by the gated window of the RPM marker block for each fraction. Results: The absolute mean offsets between the CBCT and paired kV matches in the vertical, longitudinal, and lateral directions were 0.06 cm, 0.10 cm, and 0.06 cm for patient 1, and 0.37 cm, 0.62 cm, and 0.09 cm for patient 2. The gated window of the RPM marker block for the breath-hold for each fraction was within 0.63 ± 0.16 cm and 0.59 ± 0.12 cm for patients 1 and 2, respectively. Conclusion: Moderate voluntary breath-hold showed good inter- and intra-fraction reproducibility of target position during liver SABR.

Radiation exposure of holding personnel involved in veterinary X-ray diagnosis

International Nuclear Information System (INIS)

Rothe, W.

1977-01-01

An account is given of radiation protection in the context of X-ray examination of small and big animals on the premises of seven reviewed veterinary centres. Also reported are the dosimetric results obtained from holding personnel involved in X-ray diagnosis of 319 big and 4,047 small animals. Infringement of valid regulations was quite often observed, in that animals are held in position in an inadequate way and by unauthorised persons. The measured results, however, have shown that the radiation exposure of vocationally exposed persons can be kept far below the maximum permissible equivalent doses, provided that all applicable rules of radiation protection are observed by those on duty. (author)

76 FR 35085 - Savings and Loan Holding Company Application

Science.gov (United States)

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...

Hydro Ottawa Holding Inc. 2004 annual report : 3 ways to make 1 powerful connection

Energy Technology Data Exchange (ETDEWEB)

NONE

2005-07-01

An overview of the municipally owned Hydro Ottawa Holding Inc. was presented in this annual report. In 2004, the utility moved out of a deficit position for the first time in its 4 year history. Consolidated net earnings from continuing and discontinued operations increased to $19.7 million from $2.6 million. The increase was due mainly to decreases in operating, maintenance and administrative costs, as well as to the recovery of the cost of regulatory assets and the gain on the disposal of discontinued operations. As a result, the Corporation's deficit of $16.9 million became retained earnings of $2.8 million. Financial highlights were presented, as well as a comparison of distributors' charges with other utilities. It was noted that transparency and accountability were improved with more regular reporting to its shareholder, the City of Ottawa. In late 2004, City Council approved Hydro Ottawa Holding's 5 year consolidated financial plan which recommended that the City invest $37.8 million back into the Corporation and receive payment of the balance. The payback of the City's loan was financed through the Corporation's placement, in 2005, of $200 million in bonds. New programs included a trash-to-electricity contract, a bounty on energy-wasting fridges, and Telecom Ottawa's Data Backup and Recovery Service. Hydro Ottawa Holding Inc. is an amalgamation of 5 Ottawa-area utilities, and now provides leadership to 3 subsidiaries: Hydro Ottawa Ltd., Energy Ottawa Inc., and Telecom Ottawa Holding Inc.. Financial highlights of the 3 subsidiaries were also provided. tabs., figs.

Teaching Accounting in English in Higher Education--Does the Language Matter?

Science.gov (United States)

Cai, Huan; Wang, Meining; Yang, Yingmei

2018-01-01

Learning business related courses, especially accounting, in English is a challenge for many Chinese students. The purpose of this study is to provide some insights into the role of the language in accounting learning. We investigate this issue in the program of Teaching Business Related Courses in English for undergraduate students at Guangdong…

Lodging of a constitutional complaint. Reason: Inhibition to hold a demonstration

International Nuclear Information System (INIS)

Anon.

1986-01-01

The Federal Consitutional Court states the conditions allowing issue of a preliminary order of court - in this case, for reinstating the suspensive effect of a protest lodged against an inhibition to hold a demonstration, i.e. for allowing the demonstration to be held - in the event that due to lack of time the Federal Constitutional Court is not in a position to sufficiently clarify the state of facts. The constitutional complaint and petition for preliminary order had been filed at the evening before the day the demonstration was planned to be held. Judging from the facts and circumstances given in the notice inhibiting the demonstration, and the conditions stated by the Administrative Court, there is reason enough to presume that holding the demonstration near the building site of the Wackersdorf Reprocessing Plant will very likely lead to endangering public peace and order. Against this background, the Federal Constitutional Court cannot see reasons to deviate from the assessment of facts given in the decision protested against. This all the more as the wording of the attacked decisions is such that it can be assumed that the constitutional principles stated by the Federal Constitutional Court in its Brokdorf decision (of May 14, 1985) have duly been taken into account. (orig./HSCH) [de

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

Science.gov (United States)

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…

Standards, Accountability, and School Reform: Perils and Pitfalls.

Science.gov (United States)

Sheldon, Kennon M.; Biddle, Bruce J.

1998-01-01

Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

Science.gov (United States)

Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

2016-01-01

Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

Making Accounting Tutorials Enjoyable

Science.gov (United States)

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…

Accountability and the pressures to exclude: A cautionary tale from England.

Directory of Open Access Journals (Sweden)

E. Rustique-Forrester

2005-04-01

Full Text Available Recent studies have produced conflicting findings about whether test-based rewards and sanctions create incentives that improve student performance, or hurdles that increase dropout and pushout rates from schools. This article reports the findings from a study that examined the impact of England's accountability reforms and investigated whether the confluent pressures associated with increased testing, school ranking systems, and other sanctions contributed to higher levels of student exclusion (expulsion and suspension. The study found that England's high-stakes approach to accountability, combined with the dynamics of school choice and other curriculum and testing pressures led to a narrowing of the curriculum, the marginalization of low-performing students, and a climate perceived by teachers to be less tolerant of students with academic and behavioral difficulties. A comparison of higher- and lower-excluding schools, however, found that these effects were more pronounced in the higher-excluding schools, which lacked strong systems and internal structures for supporting staff communication, teacher collaboration, and students' individual needs. The study offers an international perspective on recent trends toward greater accountability in education, pointing to a complex inter-relationship between the pressures of national policies and the unintended consequences on schools' organizational and teachers' instructional capacities. The study's findings raise particular implications for the United States and show that in the design of accountability systems, attention must be paid to how the pressures from accountability will affect the capacity of schools and teachers to respond to students who are low-performing and struggling academically.

Card Product Use and Perception of Marketing Communication by Card Issuers among Students

Directory of Open Access Journals (Sweden)

Đurđana Ozretić Došen

2011-06-01

Full Text Available Student population is a very interesting and important segment of the market to the marketing practitioners involved in card business. The services and products offered by card issuers to students are created with a view to attracting the kind of users who will grow accustomed to a long-term, loyal use of a chosen card brand, i.e. beyond the point at which they complete their academic education. This paper describes the exploratory research on card products designed for the student population which was conducted in the Republic of Croatia. Student awareness of card products and their habits associated with card use were also examined. Additional areas of research were student attitudes and perceptions with regard to card products and to the appeal of the marketing communications which target this specific market segment. Results showed that the majority of students hold debit cards of the banks in which they have their current accounts. Students use cards actively, most of all for the purpose of withdrawing cash at automated teller machines (ATMs and least of all for Internet purchases. They assess card use as being simple, and card holders are also aware of the various benefits provided through it. However, the recall of advertisements for card products point to the conclusion that card issuers do not communicate with students in a manner which the latter would find appealing.

Towards a professionalisation of student affairs in Africa

African Journals Online (AJOL)

personal growth and maturation, both cognitively and emotionally. ... Scholarly and professional developments in African student affairs ... professionals, as well as institutional researchers, academics and students focused on the ... education, as two functional areas which respectively hold opportunities for adaptation and.

Basic Financial Accounting

DEFF Research Database (Denmark)

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....

"Hold Harmless" Option for Staff Babysitting and Employee References

Science.gov (United States)

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…

Balancing Technology with Established Methodology in the Accounting Classroom.

Science.gov (United States)

Hoyt, William B.

1996-01-01

Discusses the role of technology in secondary accounting courses. Indicates that students must master the principles and concepts in accounting and must experience the manual preparation of documents before automated procedures are integrated. (Author/JOW)

Core Knowledge Confusions among University Students