295 resultados para accounting skills


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A novel application of the popular web instruction architecture Blackboard Academic Suite® is described. The method was applied to a large number of students to assess quantitatively the accuracy of each student’s laboratory skills. The method provided immediate feedback to students on their personal skill level, replaced labour-intensive scrutiny of laboratory skills by teaching staff and identified immediately those students requiring further individual assistance in mastering the skill under evaluation. The method can be used for both formative and summative assessment. When used formatively, the assessment can be repeated by the student without penalty until the skill is mastered. When used for summative assessment, the method can save the teacher much time and effort in assessing laboratory skills of vital importance to students in the real world.

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Purpose: Although there is increasing evidence that the creative industries are essential to national economic growth as well as social and cultural well-being, creative graduates often find it difficult to become established professionally. This study investigates the value of career management competence and intrinsic career motivations (as elements of ‘protean career orientation’) in predicting positive graduate outcomes. ----- ----- Design/methodology: Self-report surveys were administered to 208 creative industries graduates from two Australian universities at two points in time: at course completion, and one year later. ----- ----- Findings: Individual career management competence and intrinsic work motivations, measured at course completion, were significant predictors of early career success, using both subjective and objective measures, measured one year later. ----- ----- Practical implications: This study suggests that an emphasis on student development beyond the traditional ‘key’ employability skills may well be worthwhile. The article also suggests a broad learning and teaching approach by which universities can encourage the development of student career identity, and thus engender student intrinsic career motivations and career self management skills and behaviours. ----- ----- Originality/value: This is one of the first studies to demonstrate empirically a link between a particular set of skills and graduate outcomes. In addition, it provides insights into the role of student career motivations in positive transitions to the world of work in the creative industries.

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This article explores the quality of accounting information in listed family firms. The authors exploit the features of the Italian equitymarket characterizd by high ownership concentration across all tpes of firms to disentangle the effects of family ownership from other major block holders on the quality of accounting information. The findings document that family firms convey financial information of higher quality compared to the nonfamily peers. Furthermore the authors provide evidence that the determinants of accounting quality differ across family and nonfamily firms.

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Purpose: The purpose of this paper is to expose the impact of the shortage of senior academics,particularly professors, in Australian accounting schools, to relate the way one school addressed this shortage through a mentoring scheme, and to challenge existing institutional arrangements.----------- Design/methodology/approach: This is a contextualised qualitative case study of a mentoring scheme conducted in an Australian accounting school. Data collected from semi-structured interviews, personal reflections and from Australian university web sites are interpreted theoretically using the metaphor of a “green drought”.---------- Findings: The mentoring scheme achieved some notable successes, but raised many issues and challenges. Mentoring is a multifaceted investment in vocational endeavour and intellectual infrastructure, which will not occur unless creative means are developed over the long term to overcome current and future shortages of academic mentors.---------- Research limitations/implications: This is a qualitative case study, which, therefore, limits its generalisability. However, its contextualisation enables insights to be applied to the wider academic environment. ----------Practical implications: In the Australian and global academic environment, as accounting professors retire in greater numbers, new and creative ways of mentoring will need to be devised. The challenge will be to address longer term issues of academic sustainability, and not just to focus on short-term academic outcomes.---------- Originality/value: A mentoring scheme based on a collegial networking model of mentoring is presented as a means of enhancing academic endeavour through a creative short-term solution to a shortage of accounting professors. The paper exemplifies the theorising power of metaphor in a qualitative study.

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Becoming a Teacher is structured in five very readable sections. The introductory section addresses the nature of teaching and the importance of developing a sense of purpose for teaching in a 21st century classroom. It also introduces some key concepts that are explored throughout the volume according to the particular chapter focus of each part. For example, the chapters in Part 2 explore aspects of student learning and the learning environment and focus on how students develop and learn, learner motivation, developing self esteem and learning environments. The concepts developed in this section, such as human development, stages of learning, motivation, and self-concept are contextualised in terms of theories of cognitive development and theories of social, emotional and moral development. The author, Colin Marsh, draws on his extensive experience as an educator to structure the narrative of chapters in this part via checklists for observation, summary tables, sample strategies for teaching at specific stages of student development, and questions under the heading ‘your turn’. Case studies such as ‘How I use Piaget in my teaching’ make that essential link between theory and practice, something which pre-service teachers struggle with in the early phases of their university course. I was pleased to see that Marsh also explores the contentious and debated aspects of these theoretical frameworks to demonstrate that pre-service teachers must engage with and critique the ways in which theories about teaching and learning are applied. Marsh weaves in key quotations and important references into each chapter’s narrative and concludes every chapter with summary comments, reflection activities, lists of important references and useful web sources. As one would expect of a book published in 2008, Becoming a Teacher is informed by the most recent reports of classroom practice, current policy initiatives and research.

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Universities are wanting to drive research performance to new levels to increase competitiveness and secure additional research funding. Information technology departments, libraries and research offices are being tasked with the triple role of developing infrastructure, introducing new services, and raising researchers’ awareness and skill levels in the uptake of these services and related eResearch concepts in order to achieve institutional goals. The purpose of this poster is to provide an overview of the coordinated approach to the provision of research skills workshops and seminars provided to researchers and higher degree research (HDR) students at QUT. Seminars and workshops are provided by the Library in collaboration with High Performance Computing and Research Support (HPC) and the Research Students Centre. The sessions are findable and bookable via the Library’s KickStart system. A list of session topics is provided. The Research Support services web site brings together information on a range of research support services provided by the Library and HPC. Seminars and workshops are also available via a research training calendar system into which all sessions are populated, regardless of the provider. The Library and HPC are also undertaking a train the trainer program.

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In 2005, Stephen Abram, vice president of Innovation at SirsiDynix, challenged library and information science (LIS) professionals to start becoming “librarian 2.0.” In the last few years, discussion and debate about the “core competencies” needed by librarian 2.0 have appeared in the “biblioblogosphere” (blogs written by LIS professionals). However, beyond these informal blog discussions few systematic and empirically based studies have taken place. This article will discuss a research project that fills this gap. Funded by the Australian Learning and Teaching Council, the project identifies the key skills, knowledge, and attributes required by “librarian 2.0.” Eighty-one members of the Australian LIS profession participated in a series of focus groups. Eight themes emerged as being critical to “librarian 2.0”: technology, communication, teamwork, user focus, business savvy, evidence based practice, learning and education, and personal traits. This article will provide a detailed discussion on each of these themes. The study’s findings also suggest that “librarian 2.0” is a state of mind, and that the Australian LIS profession is undergoing a significant shift in “attitude.”

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This paper is concerned with the design and implementation of control strategies onto a test-bed vehicle with six degrees-of-freedom. We design our trajectories to be efficient in time and in power consumption. Moreover, we also consider cases when actuator failure can arise and discuss alternate control strategies in this situation. Our calculations are supplemented by experimental results.

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This paper discusses some of the changes occurring in contemporary workplace practices, and the implications these have for the types of knowledge and skills required to work in such environments. Increasingly, workers need to be multi-skilled to function effectively in contemporary work environments. The nature of multi-skilling is explained in terms of cross-skilling, up-skilling and higher-order thinking skills, and the relevance of multi-skilling in today's workplaces is examined. Finally, the paper explores some factors affecting the acquisition of these desired skills in light of current work practices.

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This exhibition engages with one of the key issues facing the fashion textiles industry in terms of future sustainability: that of the well being of fashion industry workers in Australia and New Zealand (people). This collection formed the basis of my honours dissertation (completed in New Zealand in 2008) which examines the contribution that design can make to sustainable manufacturing; particularly design for local production and consumption. An important aspect this work is the discussion of source, the work suggests that the made in China syndrome (in reference to the current state of over-consumerism in Australia and New Zealand) could be bought to a close through design to minimize waste and maximize opportunity for ‘people’: in this case both garment workers and the SMEs that employ them. The garments reflect the possibilities of focusing on a local approach that could be put into practice by a framework of SMEs that already exist. In addition the design process is highly transferrable and could be put into practice almost anywhere with minimal set up costs and a design ethos that progresses at the same pace as the skills of workers. This collection is a physical and conceptual embodiment of a source local/make local/sell local approach. The collection is an example of design that demonstrates that this is not an unrealistic ideal and is in fact possible through the development of a sustainable industry, in the sense of people, profit and planet, through adoption of a design process model that stops the waste at the source, by making better use of the raw materials and labour involved in making fashion garments. Although the focus of this research appears to centre on people and profit, this kind of source local/make local/sell local approach also has great benefits in terms of environmental sustainability.

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The construction industry should be a priority to all governments because it impacts economically and socially on all citizens. Sector turnover in industrialised economies typically averages 8-12% of GDP. Further, construction is critical to economic growth. Recent Australian studies estimate that a 10% gain in efficiency in construction translates to a 2.5% increase in GDP ----- ----- Inefficiencies in the Australian construction industry have been identified by a number of recent studies modelling the building process. They have identified potential savings in time of between 25% and 40% by reducing non-value added steps in the process. A culture of reform is now emerging in the industry – one in which alternate forms of project delivery are being trial. ----- ----- Government and industry have identified Alliance Contracting as a means to increase efficiency in the construction industry as part of a new innovative procurement environment. Alliance contracting requires parties to form relationships and work cooperatively to provide a more complete service. This is a significant cultural change for the construction industry, with its well-known adversarial record in traditional contracting. Alliance contracts offer enormous potential benefits, but the Australian construction industry needs to develop new skills to effectively participate in the new relationship environment. ----- ----- This paper describes a collaborative project identifying skill needs for clients and construction professionals to more effectively participate in an increasingly sophisticated international procurement environment. The aim of identifying these skill needs is to assist industry, government, and skill developers to prepare the Australian construction workforce for the future. The collaborating Australian team has been fortunate to secure the Australian National Museum in Canberra as its live case study. The Acton Peninsula Development is the first major building development in the world awarded on the basis of a joint alliance contract.

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This paper in the journalism education field reports on the construction of a new subject as part of a postgraduate coursework degree. The subject, or unit1 will offer both Journalism students and other students an introductory experience of creating media, using common ‘new media’ tools, with exercises that will model the learning of communication principles through practice. It has been named ‘Fundamental Media Skills for the Workplace’. The conceptualisation and teaching of it will be characteristic of the Journalism academic discipline that uses the ‘inside perspective’—understanding mass media by observing from within. Proposers for the unit within the Journalism discipline have sought to extend the common teaching approach, based on training to produce start-ready recruits for media jobs, backed by a study of contexts, e.g. journalistic ethics, or media audiences. In this proposal, students would then examine the process to elicit additional knowledge about their learning. The paper draws on literature of journalism and its pedagogy, and on communication generally. It also documents a ‘community of practice’ exercise conducted among practitioners as teachers for the subject, developing exercises and models of media work. A preliminary conclusion from that exercise is that it has taken a step towards enhancing skills-based learning for media work, as a portal to more generalised knowledge.

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This article in the journalism education field reports on the construction of a new subject as part of a postgraduate coursework degree. The subject, or unit1 will offer both Journalism students and other students an intro¬ductory experience of creating media, using common ‘new media’ tools, with exercises that will model the learning of communication principles through practice. It has been named ‘Fundamental Media Skills for the Workplace’. The conceptualisation and teaching of it will be characteristic of the Journalism academic discipline that uses the ‘inside perspective’—understanding mass media by observing from within. Proposers for the unit within the Journalism discipline have sought to extend the common teaching approach, based on training to produce start-ready recruits for media jobs, backed by a study of contexts, e.g. journalistic ethics, or media audiences. In this proposal, students would then examine the process to elicit additional knowledge about their learning. The article draws on literature of journalism and its pedagogy, and on communication generally. It also documents a ‘community of practice’ exercise conducted among practitioners as teachers for the subject, developing exercises and models of media work. A preliminary conclusion from that exercise is that it has taken a step towards enhancing skills-based learning for media work.

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This paper examines the effects and origins of balanced skills among nascent entrepreneurs. In a first step we extend Lazear’s jack-of-all-trades theory to formally model performance effects of balanced skills. In a second step we investigate potential sources of balanced skills related to the investment hypothesis and the endowment hypothesis. Analyzing data on 100 high-potential nascent projects, we find support for the hypothesis that balanced skills are an important factor for making progress in the venture creation process. Interestingly, none of the traditional human capital indicators such as prior managerial and entrepreneurial experience predict the progress of the project. However, they contribute to a balanced skill set, supporting the investment hypothesis on balanced skill origins. We also find empirical evidence for the endowment hypothesis suggesting that a balanced skill set is deeply rooted in the adolescent development and personality characteristics of the nascent entrepreneurs.