99 resultados para Accounting students


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L'objectiu principal d'aquesta investigació va ser determinar els efectes del CLIL en els professors i estudiants en les seves produccions orals. El punt de partida de la meva investigació era de la teoria de Dalton-Puffer (2007), que estableix que la funció de parlar en les classes CLIL és mínima, la meva recerca s'ha basat en la recopilació recollir informació des de diferents fonts, amb la finalitat de veure si aquest fet també passa a les nostres escoles. Eventualment, he planejat algunes estratègies i activitats per incrementar la quantitat d’oportunitats per parlar en llengua anglesa els alumnes.

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This report aims to analyse how European accounting standards (European System of Accounts ESA-95) are interpreted and applied to the public healthcare sector, from the standpoint of comparative law. Specifically, the study focuses on the application of ESA-95 to healthcare centres in the United Kingdom, France and Germany, with the aim of reaching useful conclusions for the Public Companies and Consortia (EPIC, for their initials in Catalan) in the Catalan Public Healthcare System.

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This research project focuses on the role of English and Spanish as linguae francae. More specifically, the research attempts to answer the following questions: (i) What is the place of English and Spanish as linguae francae in the world, in general, and in China, in particular? (ii) What kinds of foreign language teaching/learning attitudes and practices are characteristic of the Chinese educational system? (iii) What are the motivations, expectations and experience of Chinese students in study abroad programmes, in general, and in the programme of the University of Lleida, in particular? The study constitutes an attempt to answer each of these questions in two ways: a review of the literature and a pilot study with 26 Chinese students at UdL. The research reveals that even though English is a very dominant foreign language in China, Spanish is a language on the rise and mainly for economic reasons. The results of the study also point at the impact of the dominance of the grammar-translation method in the perspective of Chinese students about language learning. Finally, the study shows the relevance of taking part in a SA programme for Chinese students as well as their experience of them.

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The purpose of this paper is to describe the collaboration between librarians and scholars, from a virtual university, in order to facilitate collaborative learning on how to manage information resources. The personal information behaviour of e-learning students when managing information resources for academic, professional and daily life purposes was studied from 24 semi-structured face-to-face interviews. The results of the content analysis of the interview' transcriptions, highlighted that in the workplace and daily life contexts, competent information behaviour is always linked to a proactive attitude, that is to say, that participants seek for information without some extrinsic reward or avoiding punishment. In the academic context, it was observed a low level of information literacy and it seems to be related with a prevalent uninvolved attitude.

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The symbol transition density in a digitally modulated signal affects the performance of practical synchronization schemes designed for timing recovery. This paper focuses on the derivation of simple performance limits for the estimation of the time delay of a noisy linearly modulated signal in the presence of various degrees of symbol correlation produced by the varioustransition densities in the symbol streams. The paper develops high- and low-signal-to-noise ratio (SNR) approximations of the so-called (Gaussian) unconditional Cramér–Rao bound (UCRB),as well as general expressions that are applicable in all ranges of SNR. The derived bounds are valid only for the class of quadratic, non-data-aided (NDA) timing recovery schemes. To illustrate the validity of the derived bounds, they are compared with the actual performance achieved by some well-known quadratic NDA timing recovery schemes. The impact of the symbol transitiondensity on the classical threshold effect present in NDA timing recovery schemes is also analyzed. Previous work on performancebounds for timing recovery from various authors is generalized and unified in this contribution.

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En aquest treball estudiem si el valor intrínsec de Tubacex entre 1994-2013 coincideix amb la seva tendència bursàtil a llarg termini, tenint en compte part de la teoria defensada per Shiller. També verifiquem la possible infravaloració de l’acció de Tubacex a 31/12/13. A la primera part expliquem els principals mètodes de valoració d’empreses y a la segona part fem una anàlisi del sector en el que opera Tubacex (acer inoxidable) i calculem el valor de l’acció de Tubacex per mitjà de tres mètodes de valoració (Free Cash Flow, Cash Flow i Valor en Llibres). Apliquem aquests tres mètodes de valoració per verificar si com a mínim algun d’ells coincideix amb la tendència bursàtil a llarg termini.

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[eng] An observable study on the behaviour in the laboratory of Pharmaceutical Technology II (pharmaceutical pilot plant), with two groups of students of 3rd course (proactive aptitude and valuation of the"knowledge to do acquired") is carried out. The variable between groups is that one has realised a training (by means of self-study of an interactive application multimedia, especially designed), without tutorship on behalf the teacher in front of the other group that carried out the same training with the same material but with the guide of the teacher in the computer lab. On the one hand it is valued if there is some effect differentiator between both types of training, by means of the accounting of the correct results obtained in a previous test to the entrance in the pilot plant and by another one the valuation that the professors made responsible for the groups of practices in situ. The results demonstrate the previous hypothesis that there must not be significant differences between the groups, beyond the inherent ones to personality of the students itself (interest and personal implication by the subject). On the other hand the test for the observation in the laboratory did not facilitate the distinction of objective differences. [spa] Se lleva a cabo un estudio observacional sobre el comportamiento de los estudiantes (aptitud pro-activa y valoración del “saber hacer adquirido”) en el laboratorio de Tecnología Farmacéutica II (planta piloto farmacéutica) de dos grupos de estudiantes de 3er curso. La variable entre los dos grupos es que uno ha realizado una formación no presencial (mediante el autoestudio de una aplicación interactiva multimedia, especialmente diseñada), sin tutoría por parte del profesor, frente al otro grupo que llevó a cabo la misma formación con el mismo material pero con la guía del profesor en el aula de informática. Por una parte se valora si hay algún efecto diferenciador entre ambos tipos de formación, mediante la contabilización de los resultados correctos obtenidos en un test previo a la entrada en la planta piloto y por otro la valoración que hicieron los profesores responsables de los grupos de prácticas in situ. Los resultados demuestran la hipótesis previa de que no debían existir diferencias significativas entre los grupos, más allá de las inherentes a la propia personalidad de los estudiantes (interés e implicación personal por el tema). Por otra parte el test para la observación en el laboratorio no facilitó la distinción de diferencias objetivas.

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Introduction. The current study describes the planning process and aims of the university reforms in Spain and suggests an innovative proposal, namely the design and evaluation of a week-long induction programme for first-year bachelor‟s degree students at the University of Lleida (Spain), organised within the European higher education framework. The purpose of this induction programme is to help new students adapt to university life. Method. A total of 102 students and ten lecturers were involved in the study. These participants responded questionnaires and interviews. We contrasted all the results in order to obtain some results that were useful to evaluate the induction programmee which the University introduced in the first four degrees. Results. Findings of the study revealed that participants gave very positive feedback regarding the programme, and the results also highlighted areas which could be improved. Conclusion. The new proposals clearly require a higher level of staff participation to make them work, highlighting the need for appropriate training of university staff and improving coordination with appropriate systems.

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This article explores how to enrich scaffolding processes among university students using specific Computer Supported Collaborative Learning –CSCL- software. A longitudinal case study was designed, in which eighteen students participated in a twelve-month learning project. During this period the students followed an instructional process, using the CSCL software to support and improve the students’ interaction processes, in particular the processes of giving and receiving assistance. Our research analyzed the evolution of the quality of the students’ interaction processes and the students’ learning results. The effects of the students’ participation in the CSCL environment have been described in terms of their development of affective, cognitive and metacognitive learning processes. Our results showed that the specific activities that students performed while working with the CSCL system triggered specific learning processes, which had a positive incidence on their learning results.

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This paper presents the qualitative data collection process aimed at the study of the impactsocial relations and networks have on educational paths of immigrant students. In theframework of a R & D longitudinal study funded by the Ministry of Science and Innovation(2012-2014), the research team tracked the path of 87 immigrant students, from whom only 17successfully achieved the transition through the first and second year of Post-16 Education.A vast range of literature notes that relationships are an important part of migration process andsocial integration analysis, as well as school history in terms of success or failure. Through thefieldwork researchers collect the personal networks of all immigrant students from 3 highschools who were at that time attending last course of compulsory school. The network structureinfluences their social capital and therefore determines the resources, goods and types of supportindividuals can access. All these aspects are influential elements in the configuration anddevelopment of academic trajectories of immigrant students.At the end of the second year of Post-16 Education (two years later), the study captures personalnetworks of these students again, analyses and discusses their evolution and influence on theirpaths through qualitative interviews. Such interviews facilitated the discussion of theirrelationships while providing interesting narratives that are presented in the text. In order to do so, the biographical interpretive narrative method of interviewing is implemented.

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This paper presents the qualitative data collection process aimed at the study of the impactsocial relations and networks have on educational paths of immigrant students. In theframework of a R & D longitudinal study funded by the Ministry of Science and Innovation(2012-2014), the research team tracked the path of 87 immigrant students, from whom only 17successfully achieved the transition through the first and second year of Post-16 Education.A vast range of literature notes that relationships are an important part of migration process andsocial integration analysis, as well as school history in terms of success or failure. Through thefieldwork researchers collect the personal networks of all immigrant students from 3 highschools who were at that time attending last course of compulsory school. The network structureinfluences their social capital and therefore determines the resources, goods and types of supportindividuals can access. All these aspects are influential elements in the configuration anddevelopment of academic trajectories of immigrant students.At the end of the second year of Post-16 Education (two years later), the study captures personalnetworks of these students again, analyses and discusses their evolution and influence on theirpaths through qualitative interviews. Such interviews facilitated the discussion of theirrelationships while providing interesting narratives that are presented in the text. In order to do so, the biographical interpretive narrative method of interviewing is implemented.

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Purpose: The objective of the study is to quantify the wage gap between native and immigrant women in Spain, taking into account differences in their characteristics and the need to control for common support. If immigrant women are segregated in occupations with few native women, it is important to take this into account to analyse wage differentials between both collectives. Methodology: We use microdata from the Continuous Sample of Working Histories (Muestra Continua de Vidas Laborales) on wages and other personal characteristics such as gender, country of origin, and age to apply the matching procedure and the decomposition of the wage gap along the lines of Ñopo (2008) for the analysis of wage differentials between native and immigrant women. The advantage of this procedure is that we can simultaneously estimate the common support and the mean counterfactual wage for the women on the common support (i.e., comparing native and immigrant women with similar observable characteristics). In addition, we can describe differences not only at the mean but also along the entire wage distribution. Findings: The results obtained indicate that, on average, immigrant women earn less than native women in the Spanish labour market. This wage gap is bigger when we consider immigrant women from developing countries, but our main finding is that an important part of this wage gap is related to differences in common support (i.e., immigrant women are segregated in certain jobs with low wages different from those occupied by native women). If the need to control for common support is neglected, estimates of the wage gap will be biased. Originality: Studying the case of Spain is particularly interesting because it is a country with abundant and recent immigration. Immigrant women account for more than half of the total immigrants in Spain, and unlike other host countries, they come from a highly varied range of countries, with origins as diverse as Latin America, the Maghreb and Eastern Europe. To our knowledge, no other study has explicitly focused on the analysis of the wage differential of immigrant women in the Spanish labour market by taking into account the need to control for common support. Moreover, published papers illustrating the potentiality of Ñopo"s (2008) methodology are also very scarce.

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The Brief Symptom Inventory is designed to assess symptoms of psychological disorders in adolescents and adults. The dimensional structure of the inventory, using exploratory and confirmatory factor analyses, was examined with a cross-sectional design in a Spanish sample of college students (N = 1,033, aged between 18 and 30 years old). Two hypotheses were tested: the original distribution of the items in nine factors, and the unidimensionality of the inventory. According to the results, a nine-factor structure seemed to be confirmed, although the strong intercorrelations found among the subscales indicated that these were measuring closely related constructs. The importance of cultural influences when assessing psychological symptoms and the need to develop national and sex norms for instruments that assess psychopathology, are also discussed.

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Clinic simulation as a training and knowledge method allows people experiment a real event representation with the aim of acquiring knowledge, abilities and aptitudes. The filming of the staging represents a useful tool to review the decisions taken and the actions they did, with the purpose to highlight the strengths, weaknesses and the areas for improvement. The article describes a study carried out by a group of students in second course of nursing, and it tries to evaluate if there is any influence if somebody is filming you during the clinic simulation, does it make you do more errors or not?