427 resultados para financial literacy


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Effective planning is an important part of meeting the learning needs of students in middle years classrooms. Yet this is a task with inherent complexity. Teachers who subscribe to a contemporary philosophy of middle years education often come together to cooperatively plan and teach a major project. These teachers often represent a range of teaching areas and between them they work with groups of students. Working in this way requires teachers to juggle the demands of curriculum, pedagogy and assessment, while considering short and long term goals and objectives, the diverse needs of students, and relevant contextual factors. Because all teachers, regardless of their specialist teaching area, are teachers of literacy, expertise in planning for content learning as well as literacy learning is essential.

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There has never been a better time to strengthen financial reporting in Fiji. With increased interest shown by prospective companies in capital market participation, the pressing problems in the public sector reporting and accountability and global emphasis on the increasing need to strengthen the corporate governance structure, this is perhaps the opportune time to consider the potential of XBRL.

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The combined impact of social class, cultural background and experience upon early literacy achievement in the first year of schooling is among the most durable questions in educational research. Links have been established between social class and achievement but literacy involves complex social and cognitive practices that are not necessarily reflected in the connections that have been made. The complexity of relationships between social class, cultural background and experience, and their impact on early literacy achievement have received little research attention. Recent refinements of the broad terms of social class or socioeconomic status have questioned the established links between social class and achievement. Nevertheless, it remains difficult to move beyond deficit and mismatch models of explaining and understanding the underperformance of children from lower socioeconomic and cultural minority groups when conventional measures are used. The data from an Australian pilot study reported here add to the increasing evidence that income is not necessarily related directly to home literacy resources or to how those resources are used. Further, the data show that the level of print resources in the home may not be a good indicator of the level of use of those resources.

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This paper reports an exploration of religious information literacy in terms of how people use information to learn in the context of church communities. The research approach of phenomenography was used to explore Uniting Church in Australia members' experience of using information to learn as participants in their church communities. Five ways of experiencing religious information literacy were identified, using information to learn about: growing faith, developing relationships, managing the church, serving church communities and reaching out beyond church communities. It is anticipated that such findings will be of interest to information professionals, including information literacy specialists, as well as leaders and members of church communities.

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This paper reports on an empirical study that explores the ways students approach learning to find and use information. Based on interviews with 15 education students in an Australian university, this study uses phenomenography as its methodological and theoretical basis. The study reveals that students use three main strategies for learning information literacy: 1) learning by doing; 2) learning by trial and error; and 3) learning by interacting with other people. Understanding the different ways that students approach learning information literacy will assist librarians and faculty to design and provide more effective information literacy education.

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Not-for-profit (NFP) financial ratio research has focused primarily on organisational efficiency measurements for external stakeholders. Ratios that also capture information about stability, capacity (liquidity), gearing and sustainability, enable an assessment of financial resilience. They are thus valuable tools that can provide a framework of internal accountability between boards and management. The establishment of an Australian NFP regulator highlights the importance of NFP sustainability, and affirms the timeliness of this paper. We propose a suite of key financial ratios for use by NFP boards and management, and demonstrate its practical usefulness by applying the ratios to financial data from the 2009 reports of ACFID (Australian Council for International Development)-affiliated international aid organisations.

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School reform is a matter of both redistributive social justice and recognitive social justice. Following Fraser (Justice interruptus: critical reflections on the “postsocialist” condition. Routledge, New York, 1997), we begin from a philosophical and political commitment to the more equitable redistribution of knowledge, credentials, competence, and capacity to children of low socioeconomic, cultural, and linguistic minority and Indigenous communities whose access, achievement, and participation historically have “lagged” behind system norms and benchmarks set by middle class and dominant culture communities. At the same time, we argue that the recognition of these students and their communities’ lifeworlds, knowledges, and experiences in the curriculum, in classroom teaching, and learning is both a means and an end: a means toward improved achievement measured conventionally and a goal for reform and alteration of mainstream curriculum knowledge and what is made to count in the school as valued cultural knowledge and practice. The work that we report here was based on an ongoing 4-year project where a team of university teacher educators/researchers have partnered with school leadership and staff to build relationships within community. The purpose has been to study whether and how engagement with new digital arts and multimodal literacies could have effects on students “conventional” print literacy achievement and, secondly, to study whether and how the overall performance of a school could be generated through a focus on professional conversations and partnerships in curriculum and instruction – rather than the top-down implementation of a predetermined pedagogical scheme, package, or approach.

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Place matters to literacy because the meanings of our language and actions are always materially and socially placed in the world (Scollon & Scollon, 2003). We cannot interpret signs, whether an icon, symbol, gesture, word, or action, without taking into account their associations with other meanings and objects in places. This chapter maps an emergent strand of literacy research that foregrounds place and space as constitutive, rather than a backdrop for the real action. Space and place are seen as relational and dynamic, not as fixed and unchanging. Space and place are socially produced, and hence, can be contested, re-imagined and re-made. In bringing space and place into the frame of literacy studies we see a subtle shift – a rebalancing of the semiotic with the materiality of lived, embodied, and situated experience. ...

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The Australian Accounting Research Foundation (AARF) recently issued Legislative Policy Discussion Paper No.4 which proposes a framework for financial reporting by Australian incorporated associations.This paper comments on both the merits and deficiencies of the proposal. In particular it notes that the proposal simply advocates that the application of differential reporting, accounting standards, and the conceptual framework be imposed on incorporated associations by amended statutes. It is noted that in light of long experience in the corporate sector, he espoused benefits of such a move may not eventuate. Further, concern is expressed that the proposal is a blank cheque one because of the inadequacy of existing relevant accounting standards and the proposal to introduce new relevant standards. Another major defect in the proposal is that it emanates from accountants who acknowledge in their conceptual framework, the need for external reports to report on performance through both financial and non-financial reporting methods. Despite that acknowledgment, the standard set of external reports prepared by accountants do not measure performance as defined in their own conceptual framework (SAC 2) and in their auditing pronouncements (AUP 33), and they have restricted their domain to financial reporting (SAC 2). Accordingly the proposal appears to be seriously deficient and it is suggested that it be rejected and a new proposal be prepared by a multi-party group free from vested interests.

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Historically ratios have been used to assess the financial standing of profit organisations. It would be expected the role which such ratios play in analysing nonprofit organisations would be considerably different due to the lack of profit motive. Many traditional ratios are based on profitability as a benchmark. The nonprofit sector plays an important role in society yet to date there has been no research carried out on financial statement analysis for nonprofit organisations in Australia. This paper examines ratios of a group of nonprofit organisations and assesses the applicability of the traditional profit-based ratios to nonprofit organisations. Financial statements of a sample of charities registered in Queensland are analysed. The traditional profitability, liquidity and financial stability ratios are analysed and calculated wherever practicable and compared to the typical benchmarks used in profit analysis.

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In this study we sought to find out how teachers could make assessment fairer for Indigenous students in learning mathematics, given the context of the high stakes of the National Assessment Program Literacy and Numeracy (NAPLAN). Today, teachers are experiencing the full range of demands from their own students who require individual attention, through to system level expectations of improved performances for all students. Many staff experience reform fatigue with limited time for critical reflection and a reduction in support for the use and the analysis of the overwhelming amount of data that has become available in recent years. Over the past three years we worked with teachers in seven schools to gradually refine our research focus to centre on how we might best support teachers in this demanding context with the important outcome of improved teaching and learning of mathematics with particular consideration of how to respond to the cultural needs of Indigenous (Aboriginal and Torres Strait Islander) students.

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This report identifies and evaluates intervention strategies that address food literacy and are used or have been used with young people experiencing disadvantage. The review was commissioned by the Health Department of Queensland.