Approaches to learning accounting : a cross-cultural study

Purpose – The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program.

Design/methodology/approach – While prior research in this area has more generally focused on the investigation of the approaches to learning by accounting students, there appears to have been little investigation into the learning approaches of students from different cultures who are studying accounting together at the same institution. The paper presents the results of a study of 550 students enrolled in an undergraduate accounting program at a multi-campus university in Victoria, Australia, which used Biggs' study process questionnaire (SPQ) to assess the approaches to learning utilised by local and Chinese students.

Findings – The results showed that, while there were no significant differences in the use of surface and deep learning strategies by the Chinese and Australian students, there were significant differences in the learning motives of the two groups. Furthermore, the results contradict prior claims that Asian students rely principally on the memorisation and reproduction of factual information as a means of achieving academic success.

Originality/value – The study provides support for the notion that Chinese students may in fact have a culturally induced bias towards seeking understanding through deeper approaches to study.

Osmoregulation in elephant fish Callorhinchus Milii (Holocephali), with special reference to the rectal gland

Osmoregulatory mechanisms in holocephalan fishes are poorly understood except that these fish are known to conduct urea-based osmoregulation as in elasmobranchs. We, therefore, examined changes in plasma parameters of elephant fish Callorhinchus milii, after gradual transfer to concentrated (120%) or diluted (80%) seawater (SW). In control fish, plasma Na and urea concentrations were about 300 mmol l^–1 and 450 mmol l^–1, respectively. These values were equivalent to those of sharks and rays, but the plasma urea concentration of elephant fish was considerably higher than that reported for chimaeras, another holocephalan. After transfer to 120% SW, plasma osmolality, urea and ion concentrations were increased, whereas transfer to 80% SW resulted in a fall in these parameters. The rises in ion concentrations were notable after transfer to 120% SW, whereas urea concentration decreased predominantly following transfer to 80% SW. In elephant fish, we could not find a discrete rectal gland. Instead, approximately 10 tubular structures were located in the wall of post-valvular intestine. Each tubular structure was composed of a putative salt-secreting component consisting of a single-layered columnar epithelium, which was stained with an anti-Na⁺,K⁺-ATPase serum. Furthermore, Na⁺,K⁺-ATPase activity in the tubular structures was significantly increased after acute transfer of fish to concentrated SW (115%). These results suggest that the tubular structures are a rectal gland equivalent, functioning as a salt-secreting organ. Since the rectal gland of elephant fish is well developed compared to that of Southern chimaera, the salt-secreting ability may be higher in elephant fish than chimaeras, which may account for the lower plasma NaCl concentration in elephant fish compared to other chimaeras. Since elephant fish have also attracted attention from a viewpoint of genome science, the availability of fish for physiological studies will make this species an excellent model in holocephalan fish group.

A case for an international consortium on system-of-systems engineering

A system-of-systems (SoS) conceptualization is essential in resolving issues involving heterogeneous independently operable systems to achieve a unique purpose. Successful operation as an SoS requires communication among appropriate individuals and groups across enterprises through an effective protocol. This paper presents a position on the creation of a consortium of concerned system engineers and scientists worldwide to examine the problems and solutions strategies associated with SoS. The consortium could lead efforts in clarifying ambiguities and in seeking remedies to numerous open questions with respect to SoS analysis, SoS engineering (SoSE), as well as differences between systems engineering (SE) and SoSE. The mission of this consortium is envisioned to: 1) act as a neutral party; 2) provide a forum to put forth Calls to Action; and 3) establish a community of interest to recommend a set of solutions.

Mechanisms of vasodilation in the dorsal aorta of the elephant fish, Callorhinchus milii (Chimaeriformes: Holocephali)

This study investigated vasodilator mechanisms in the dorsal aorta of the elephant fish, Callorhinchus milii, using anatomical and physiological approaches. Nitric oxide synthase could only be located in the perivascular nerve fibres and not the endothelium of the dorsal aorta, using NADPH histochemistry and immunohistochemistry. In vitro organ bath experiments demonstrated that a NO/soluble guanylyl cyclase (GC) system appeared to be absent in the vascular smooth muscle, since the NO donors SNP (10⁻⁴ mol l⁻¹) and SIN^-1 (10⁻⁵ mol l⁻¹) were without effect. Nicotine (3 × 10⁻⁴ mol l⁻¹) mediated a vasodilation that was not affected by ODQ (10⁻⁵ mol l⁻¹), _l-NNA (10⁻⁴ mol l⁻¹), indomethacin (10⁻⁵ mol l⁻¹), or removal of the endothelium. In contrast, the voltage-gated sodium channel inhibitor, tetrodotoxin (10⁻⁵ mol l⁻¹), significantly decreased the dilation induced by nicotine, suggesting that it contained a neural component. Pre-incubation of the dorsal aorta with the calcitonin gene-related peptide (CGRP) receptor antagonist, CGRP_8–37 (10⁻⁶ mol l^−  1) also caused a significant decrease in the nicotine-induced dilation. We propose that nicotine is mediating a neurally-derived vasodilation in the dorsal aorta that is independent of NO, prostaglandins and the endothelium, and partly mediated by CGRP.

Dual mechanisms for nitric oxide control of large arteries in the estuarine crocodile crocodylus porosus

n reptiles, accumulating evidence suggests that nitric oxide (NO) induces a potent relaxation in the systemic vasculature. However, very few studies have examined the source from which NO is derived. Therefore, the present study used both anatomical and physiological approaches to establish whether NO-mediated vasodilation is via an endothelial or neural NO pathway in the large arteries of the estuarine crocodile Crocodylus porosus. Specific endothelial nitric oxide synthase (NOS) staining was observed in aortic endothelial cells following nicotinamide adenine dinucleotide phosphate-diaphorase (NADPH-d) histochemistry and endothelial NOS immunohistochemistry (IHC), suggesting that an endothelial NO pathway is involved in vascular control. This finding was supported by in vitro organ bath physiology, which demonstrated that the relaxation induced by acetylcholine (10-5 mol l-1) was abolished in the presence of the NOS inhibitor, N-omega-nitro-L-arginine (L-NNA; 10-4 mol l-1), the soluble guanylyl cyclase inhibitor, 1H-[1,2,4]oxadiazolo[4,3-a]quinoxalin-1-one (ODQ; 10-5 mol l-1), or when the endothelium was removed. Interestingly, evidence for a neural NO pathway was also identified in large arteries of the crocodile. Neural NOS was located in perivascular nerves of the major blood vessels following NADPH-d histochemistry and neural NOS IHC and in isolated aortic rings, L-NNA and ODQ, but not the removal of the endothelium, abolished the relaxation effect of the neural NOS agonist, nicotine (3x10-4 mol l-1). Thus, we conclude that the large arteries of C. porosus are potentially regulated by NO-derived from both endothelial and neural NOS.

Genomic analyses and cloning of novel chicken natriuretic peptide genes reveal new insights into natriuretic peptide evolution

The natriuretic peptide (NP) family consists of multiple subtypes in teleosts, including atrial, B-type, ventricular, and C-type NPs (ANP, BNP, VNP, CNP-1–4, respectively), but only ANP, BNP, CNP-3, and CNP-4 have been identified in tetrapods. As part of understanding the molecular evolution of NPs in the tetrapod lineage, we identified NP genes in the chicken genome. Previously, only BNP and CNP-3 have been identified in birds, but we characterized two new chicken NP genes by cDNA cloning, synteny and phylogenetic analyses. One gene is an orthologue of CNP-1, which has only ever been reported in teleostei and bichir. The second gene could not be assigned to a particular NP subtype because of high sequence divergence and was named renal NP (RNP) due to its predominant expression in the kidney. CNP-1 mRNA was only detected in brain, while CNP-3 mRNA was expressed in kidney, heart, and brain. In the developing embryo, BNP and RNP transcripts were most abundant 24 h post-fertilization, while CNP mRNA increased in a stage-dependant manner. Synthetic chicken RNP stimulated an increase in cGMP production above basal level in chicken kidney membrane preparations and caused a potent dose-dependant vasodilation of pre-constricted dorsal aortic rings. From conserved chromosomal synteny, we propose that the CNP-4 and ANP genes have been lost in chicken, and that RNP may have evolved from a VNP-like gene. Furthermore, we have demonstrated for the first time that CNP-1 is retained in the tetrapod lineage.

The distribution of renal hyaluronan and the expression of hyaluronan synthases during water deprivation in the Spinifex Hopping Mouse, notomys alexis

Hyaluronan (HA) is a glycosaminoglycan that is synthesized by a family of enzymes called hyaluronan synthases (HASs), of which there are three isoforms (HAS1, 2 and 3) in mammals. The HASs have different tissue expression patterns and function, indicating that synthesis of HA and formation of the HA matrix may be regulated by various factors. The HA matrix has an important role in renal water handling and the production of a concentrated urine. We investigated the distribution of HA and the expression of HAS1, HAS2 and HAS3 mRNAs in the kidney of the Spinifex hopping mouse, Notomys alexis, a native Australian desert rodent that is reported to produce the most concentrated urine of any mammal. After periods of three, seven and fourteen days of water deprivation, the distribution of renal HA changed considerably, and there was a general down-regulation of HAS mRNA expression. It is proposed that the regulation of HA synthesis by the different HAS isoforms during water deprivation in N. alexis, could be influenced by the molecular mass of the HA chains produced by each isoform, followed by the rate at which the individual HAS produces HA.

How well does the gudjonsson suggestibility scale for children, version 2 predict the recall of false details among children with and without intellectual disabilities?

Purpose. This study explored the effectiveness of the Gudjonsson Suggestibility Scale for Children, version 2 in predicting the tendency of older school-aged children (with and without intellectual disabilities) to generate errors in an independent suggestibility paradigm.

Method. Sixty-nine children with an intellectual disability (aged 9-14 years) and 50 mainstream children matched for chronological age participated in a 30-minute magic show that was staged at their school. Three days later, the children participated in a separate biasing interview that provided seven true and seven false details about the magic show. The following day, the children participated in a second interview where they were required to recall the magic show in their own words and answer a series of cued-recall questions. Between 1 and 2 weeks later, the children were administered the Gudjonsson Suggestibility Scale-2 (GSS-2).

Results. While there was no significant association between performance on the GSS-2 and the independent suggestibility paradigm for the children with an intellectual disability, the chronological age-matched children's yield scores predicted their reporting of both false-new details and false-interviewer suggestions for the independent event.

Conclusion. When predicting children's recall of false details, the GSS-2 appears to be more useful with mainstream school-aged children compared with children who have an intellectual disability.

Student characteristics and approaches to learning: a cross-cultural study

The principal aim of this study is to examine the relationship between the cultural background of students and their learning approaches in a tertiary accounting program. While prior research in this area has more generally focused on the investigation of the learning approaches of accounting students, there appears to have been little investigation into the learning approaches of students from different cultures who are studying together at the same institution. The paper presents the results of a study of 550 students enrolled in an undergraduate accounting program at a multi-campus Victorian university where learning approaches and cultural background variables were investigated together with other background variables such as gender and age.

The findings extend prior research on the impact cultural factors may have on the learning approaches of accounting students and also assists in clarifying the relationship between memorisation in the process of learning given the diverse ways that students from different cultures study accounting.

The effects of facilitation on punctuated equilibrium in e-collaboration projects

Information technology has transformed the “heartland” of education around the world. Classrooms are global, students international, but traditional methods and their adjacent challenges persist or are exacerbated in online schoolhouses. There is reason to believe that team performance of online students completing team projects can be significantly improved by the active participation of a facilitator. What could explain such improvement? Given the communication barriers that learners can experience using e-learning technologies, the skill of a teacher at facilitating an understanding of e-collaboration and the prescient need to facilitate collaborative skills at all times is essential to a successful educational result. There may also be generational learning style issues to consider. One practical, proven tool is progress reporting. This paper reviews the literature and reflects on author experiences in the online education of Management students at universities in the United States and Australia to draw theoretical connections with communication, leadership, and punctuated equilibrium relevant to contemporary educational practice. The implications of effective facilitation of student teams for Management education and management of student performance are explored.

Strain rate effects on the energy absorption of rapidly manufactured composite tubes

As a result of recent increases in fuel prices and the growing number of accident fatalities, the two major concerns of the automotive industry and their customers are now occupant safety and fuel economy {1, 2]. Increasing the amount of energy and optimizing the manner in which energy is absorbed within vehicle crush zones can improve occupant survivability in the event of a crash, while fuel economy is improved through a reduction in weight.  Axial crush tests were conducted on tubular specimens of Carbon/Epoxy (Toray T700/G83C) and Glass/Polypropylene (Twintex). This paper presents results from the tests conducted at quasi-static rates at Deakin Unniversity, Victoria Australia, and intermediate rate tests performed at the Oak Ridge National Laboratory, Tennessee  USA.   The quasi-static tests were conducted at 10mm/min (1.67x10-4m/s) using 5 different forms of initiation. Tests at intermediate rates were performed at speeds of 0.25m/s, 0.5m/s, 0.75m/s 1m/s, 2m/s and 4m/s. Quasi-static tests of tubular specimens showed high specific energy absorption (SEA) values with 86 kJ/kg for Carbon/Epoxy specimens. The SEA of the Glass/Polypropylene specimens was measured to be 29 kJ/kg. Results from the intermediate test rates showed that SEA values did not fall below 55kJ/kg for carbon specimens or 35kJ/kg for the Glass/Polypropylene specimens. When compared with typical steel and aluminium, SEA values of 15 kJ/kg and 30kJ/kg respectively, the benefits of using composite materials in crash structures is apparent.                                                                     

Managing social and intellectual capital to inform design and development of learning objects : issues, applications and technologies

The purpose of this paper is to present and analyse a case example of the development and implementation of a digital learnmg object in context with academic literature in the field. The paper's content describes the creation of a multimedia learning object from conception in 2004 to completion m 2006. Provided is the rationale and outcome of a strategically funded University project aimed at illuminating an industrial case study of good management and communication practices for use in classrooms throughout the entire university. This paper is intended to act as a guide for others. Our experience as academics in successful dialogue With educational technologists will inspire and inform those embarking on similar projects, and aspects of it will generalise to development and implementation Issues for other kinds of learning objects.