The rigour of IFRS education in the USA: analysis, reflection and innovativeness

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US Securities and Exchange Commission has recently allowed the filing of IFRS-based financial statements from foreign issuers and is presently considering the same from domestic issuers. Owing to lack of IFRS education and training in the country, concerns have been expressed about such moves of the USA towards IFRS. Following such concerns, the aim of the present study is to review previous literature on IFRS education to reflect on the present status of IFRS education in the USA. The research method includes a review of past literature on IFRS education in the Business Source Complete database from 2001 to 2012. In line with the review, this study reports that active learning approaches that stimulate critical thinking and judgement skills of students are the best methods to teach IFRS. The studies reviewed also report the lack of teaching materials, including software and technologies, to effectively teach IFRS. The only active learning strategies advocated in previous studies were the use of case studies and real life examples. Additionally, this study advocates the use of problem-based learning strategies. This study also reports the lack of research investigating students’ and educators' perceptions of available resources and approaches. Future studies are suggested in this direction, employing surveys and interviews.

Towards an understanding of ‘Digital Literacy(ies)’

This report is concerned with the conceptualisation and definition of digital literacy in the context of Australian higher education. It draws on a diverse literature in proposing a working definition of digital literacy to inform the Deakin University Library in its work with the University’s faculties.

This report forms the first of a two-stage review. The second stage of the review is focused on identifying good practice in digital literacy. The findings of the second stage of the review are encompassed in a companion report titled: What is good practice in the development, assessment and evaluation of digital literacy for graduate employability?

The literature reviewed for the current report was conducted in late 2012 and draws on internal university policy documents, various national and international documents and literacy frameworks, previous reviews of the topic, and journal articles that are concerned with conceptualising information on digital literacy for higher education.

The report concludes by identifying the various factors and stakeholders that influence how digital literacy is conceptualised at Deakin University and proposes a working definition of digital literacy as a graduate learning outcome.

Changes, challenges, and successes facing secondary pre-service teacher education in Australia

In December 2008, the Australian Government was presented with a report from a Review of Australian HigherEducation known as the ‘Bradley Review’. The report clearly articulates many challenges that lie ahead; it questions thestructure, organisation and financial position of Australia to effectively compete in the global economy. This paperprovides a succinct discussion of some of the challenges and dilemmas encountered at a metropolitan Australianuniversity in Melbourne within the Faculty of Arts and Education in the School of Education. The courses will bereaccredited in 2016 and has to comply with the new Australian Qualification Framework (AQF), the AustralianTeaching Standards Framework (AITSL) and the Victorian Institute of Teaching (VIT). By employing narrative inquiry,reflective practice and document analysis as methodology, I discuss the Bachelor of Teaching (Secondary)/Bachelor ofArts course (degree), the largest secondary pre-service teacher education course at a university in Melbourne presentingsome strategies and inviting international dialogue in relation to some of the challenges faced regarding increasednumbers of students and lower entrance scores. Limitations of the current course are acknowledged and generalizationscannot be made to other education courses at universities across Australia. However, some new initiatives in the facultyare offered.

Managing student diversity in business education: Incorporating campus diversity into the curriculum to foster inclusion and academic success of international students

ABSTRACT
The past three decades have witnessed significant growth of culturally and linguistically diverse international students in Organization for Economic Co-operation and Development countries. International students now constitute an important component of the student body at many universities, especially in their business schools. The increased presence of international students has generated new demands and challenges for these business schools, and a number of issues related to international students have been identified in the literature. However, the increased presence of international students has not led universities and business schools to develop adequate responses to the issues and make subsequent changes in the curriculum. Diversity on campus continues to be managed in roughly the same way as in business organizations. Drawing on the notion that diversity should be defined and understood in terms of context, this conceptual paper redefines diversity on campus, identifies limitations of current diversity education in the higher education context, and develops a competency-oriented approach to improve inclusion and academic performance of international students.

National and international disability rights legislation: a qualitative account of its enactment in Australia

In this paper, a detailed analysis based on the lived experiences of the study participants and the researcher (each with vision impairment) in education, post school and in the pursuit for employment is developed. The policy discourses of disability legislation - both at national and international levels - are explored with particular reference to their enactment in Australia. The analysis focuses on the collective indifference to detached others, which is evident in the linguistic construction of people with disabilities in the United Nations [(2006). Convention of the Rights of Persons with Disabilities. New York: United Nations] and the Australian Standards for Education 2005 [Australian Department of Education, Science and Training. 2006. Disability Standards for Education 2005 Plus Guidance Notes. Accessed March 12, 2012. http://nla.gov.au/nla.arc-7692.]. Together, these elements reflect the neoliberal principles that cast a shadow over the discourses of the disability policies.

An international survey of health literacy education within schools of pharmacy

Background: Health literacy (HL) influences patients’ health status, use of the healthcare system and medication-relatedbehaviours. However, the concept is relatively new to pharmacy and its incorporation in academic curricula has notbeen examined.Aims: To explore HL training in pharmacy schools internationally, and academics’ opinions in regards to how it shouldbe taught and assessed.Methods: An anonymous, online survey was administered to academics who teach within pharmacy degree coursesfrom countries where English is the main language.Results: Responses were received from 21 pharmacy schools in seven countries; 20 stated that HL was taught withintheir pharmacy degree, in four as a stand-alone topic. Small-group tutorials were thought to be the most beneficial formof teaching health literacy, best assessed using oral and objective structured clinical examinations.Conclusion: The majority of pharmacy schools taught health literacy and had similar opinions regarding best practiceteaching and assessment.

Respectful relationships education in schools: the beginnings of change

Children and young people have become one of the most important populations for the prevention of gender-based violence. The unacceptably high rates of gender-based violence, in particular, violence against women and their children, are well established and there is a clear opportunity to change the story for future generations via the education system. There is no single cause of gender-based violence, however, the latest international evidence shows that it is primarily driven by a range of social norms, institutional structures, and organizational or community practices relating to gender inequality. Gender inequality manifests in every aspect of life, from our relationships through to our institutions, including schools. Shifting the pattern of violence will require cultural transformation- and new research shows that this change is possible. Governments have seized this opportunity, and through the Australian Curriculum, schools have been directed to consider their role in the prevention of gender-based violence through the incorporation of Respectful Relationships Education. Schools play a central role in the intellectual, social and emotional development of children and young people. The education system sets the foundation for creating future generations of successful learners, confident and creative individuals, and active and informed citizens. Recent international evidence shows that the impact of school based Respectful Relationships Education – if implemented according to good practice standards – can be profound. Schools are ‘mini communities’ where respect and equality can be modelled to help shape positive attitudes and behaviours at an early stage of life. As workplaces and community hubs, schools have spheres of influence which extend to a workforce of over 40,000 teaching and non-teaching staff in Victorian schools, and into every Victorian community. As such, their reach and potential to drive cultural change to prevent gender-based violenceis significant. This report presents the findings of the Respectful Relationships Education in Schools (RREiS) pilot as one of the first evaluations in Australia to examine the impact of Respectful Relationships Education across the whole school – from the classroom, through to the staff room and broader school culture and ethos.