The effect of mastery learning on a course in accounting information system (AIS): A comparison within public and private universities in Taiwan

The Accounting Information System (AIS) is an important course in the Department of Accounting (DoAc) of universities in Taiwan. This course is required for seniors not only because it meets the needs of the profession, but also because it provides continual study for the department's students.^ The scores of The National College and University Joint Entrance Examination (NUEE) show that students with high learning ability are admitted to public universities with high scores, while those with low learning ability are admitted only to private universities. The same situation has been found by the researcher while teaching an AIS course in DoAc of The Public Chun Shin University (CSU) and The Private Chinese Culture University (CCU).^ The purpose of this study was to determine whether low ability students enrolled in private universities in Taiwan in a mastery learning program could attain the same level as high ability students from public universities enrolled in a traditional program. An experimental design was used. The mastery learning method was used to teach three groups of seniors with low learning ability studying in the DoAc at CCU. The traditional method was used to teach the control group which consisted of senior students of DoAc of CSU with high learning ability. As a part of the mastery learning strategy, a formative test, quizzes, and homework were completed by the experimental group only, while the mid-term examination was completed by both groups as part of the course. The dependent variable was the summative test, the final examination. It was completed by both groups upon the course's completion.^ As predicted, there were significant differences between the two groups' results on the pretest. There were no significant differences between the two groups' results on the posttest. These findings support the hypothesis of the study and reveal the effectiveness of mastery learning strategies with low learning ability students. ^

Numerical heat transfer analysis of carbon-based foams for use in thermal protection system

The applicability of carbon-based foams as an insulating or active cooling material in thermal protection systems (TPSs) of space vehicles is considered using a computer modeling. This study focuses on numerical investigation of the performance of carbon foams for use in TPSs of space vehicles. Two kinds of carbon foams are considered in this study. For active cooling, the carbon foam that has a thermal conductivity of 100 W/m-k is used and for the insulation, the carbon foam having a thermal conductivity of 0.225 W/m-k is used. A 3D geometry is employed to simulate coolant flow and heat transfer through carbon foam model. Gambit has been used to model the 3D geometry and the numerical simulation is carried out in FLUENT. Numerical results from this thesis suggests that the use of CFOAM and HTC carbon foams in TPS's may effectively protect the aluminum structure of the space shuttle during reentry of the space vehicle.