Does the use of computer assisted learning packages improve performance in accounting?

This study examines the factors affecting student performance in an undergraduate financial accounting course, utilising Computer Assisted Learning (CAL). Multiple regression analysis on student performance shows that positive perceptions of the usefulness of CAL significantly influenced performance. It was also found that International students had significantly poorer performance than local students. This result may be attributed to transitional problems experienced by these students, given their different pathways to university study Prior studies of accounting and computing at secondary school level, together with gender, were not significant influences on performance. The results have implications for accounting educators utilising CAL in courses as a means of improving students understanding of accounting concepts and as a means of providing efficient and effective educational instruction to maximise learning outcomes in accounting.

The impact of computer-assisted learning on academic grades: an assessment of students' perceptions

This study examines student perceptions of the usefulness of Computer-Assisted Learning (CAL) packages in learning accounting concepts in terms of the influence on academic performance. Various additional factors  affecting academic performance [such as gender, prior studies of  accounting, and computer systems, together with entry background] are incorporated in the development of a multiple regression model, together with perceptions of CAL. The study uses a sample of 280 second-year undergraduate accounting students from an Australian university to test the model. In contrast to prior studies (e.g. Lane and Porch, 2002, Accounting Education: an international journal, 11(3), pp. 217-233), this study showed that positive perceptions of the usefulness of CAL significantly influenced performance. Additionally, it was found that international students, many of whom enter university at the second year level having obtained advanced standing credits, had significantly poorer performance than local students. The findings show that gender, prior studies of accounting and computing systems were not significant influences on academic performance. Overall, the results have implications for accounting educators utilising CAL in courses as a means of improving students' understanding of accounting concepts and academic performance.

The role of computer assisted learning packages in determining learning outcomes of accounting students

This study examines the factors affecting student performance in an undergraduate financial accounting course, utilising Computer Assisted Learning (CAL) and use of a commercial software package. Multiple regression analysis was undertaken to examine the influences of perceptions of CAL and QuickBooks Pro, together with background variables such as gender, entry pathway and prior knowledge had on student performance. The results show that perceptions of CAL together with entry pathway were significant predictors of student performance. However, perceptions of the ,usefulness of QuickBooks Pro, prior studies of accounting and computing, together with gender, were not significant influences on performance. In terms of entry pathway it was found that International students, many of whom entered the university at the second year level having obtained advanced standing credits, had significantly poorer performance than local students. This result may be attributed to transitional problems experienced by these students, given their different pathways to university study.

The results have implications for accounting educators utilising CAL in courses as a means of improving students understanding of accounting concepts. The study also provides reflections on the use of CAL and a commercial software package as a means of providing efficient and effective educational instruction to maximise learning outcomes in accounting.

Computer-assisted image analysis of liver collagen: relationship to Ishak scoring and hepatic venous pressure gradient

Histopathological scoring of disease stage uses descriptive categories without measuring the amount of fibrosis. Collagen, the major component of fibrous tissue, can be quantified by computer-assisted digital image analysis (DIA) using histological sections. We determined relationships between DIA, Ishak stage, and hepatic venous pressure gradient (HVPG) reflecting severity of fibrosis. One hundred fifteen patients with hepatitis C virus (HCV) who had undergone transplantation had 250 consecutive transjugular liver biopsies combined with HVPG (median length, 22 mm; median total portal tracts, 12), evaluated using the Ishak system and stained with Sirus red for DIA. Liver collagen was expressed as collagen proportionate area (CPA). Median CPA was 6% (0.2-45), correlating with Ishak stage (stage 6 range, 13%-45%), and with HVPG (r = 0.62; P < 0.001). Median CPA was 4.1% when HVPG was less than 6 mm Hg and 13.8% when HVPG was 6 mm Hg or more (P < 0.0001) and 6% when HVPG was less than 10 mm Hg and 17.3% when HVPG was 10 mm Hg or higher (P < 0.0001). Only CPA, not Ishak stage/grade, was independently associated by logistic regression, with HVPG of 6 mm Hg or more [odds ratio, 1.206; 95% confidence interval (CI), 1.094-1.331; P < 0.001], or HVPG of 10 mm Hg or more (odds ratio, 1.105; 95% CI, 1.026-1.191; P = 0.009). CPA increased by 50% (3.6%) compared with 20% in HVPG (1 mm Hg) in 38 patients with repeated biopsies. Conclusion: CPA assessed by DIA correlated with Ishak stage scores and HVPG measured contemporaneously. CPA was a better histological correlate with HVPG than Ishak stage, had a greater numerical change when HVPG was low, and resulted in further quantitation of fibrosis in cirrhosis.

Factors impacting on the effectiveness of computer-assisted courseware

The level of satisfaction of computer-assisted tutorial courseware that is used as part of the undergraduate property and construction course at the University of Melbourne. It is important to determine if the computer-assisted teaching model improves the learning experience for students. This research examines the levels of satisfaction with a courseware model for teaching construction cost planning. The conclusions suggest that the advantages of the use of the model must be identified and actively supported throughout the whole course. In addition, further development of computer-based courseware is pointless unless the problems associated with their use can be minimized.

Why should I present my thesis on computer assisted ndjébbana on dvd?

This paper justifies the presentation of a Phd thesis about Computer Assisted NdjTbbana on a Digital Video Disc (DVD). NdjTbbana is a language spoken by 200 Kunibfdji who are the traditional indigenous Australian landowners of Maningrida in Arnhem Land, Australia. The tools of this study are simple digital talking books that were created in NdjTbbana and then presented on touch screens computers. The data was the interaction around the touch screens that was recorded on digital video. Using DVD technology, the NdjTbbana talking books and the digital video can be integrated into a scholarly text for academics and NdjTbbana narrated report for the Kunibfdji, which can be combined to present a thesis. From a theoretical perspective, a thesis on a DVD can be located in the centre of critical literacy, a critical theory of technology and critical research methodologies. There are also logistical, semiotic and ideological reasons for presenting a thesis on about computer assisted NdjTbbana on DVD. Presenting Computer Assisted NdjTbbana on DVD will link the tools and data of the research with academic discourse to enhance the examination process and will also support the empowerment of the Kunibfdji as they are more informed about the research process.

A data quality control program for computer-assisted personal interviews

Researchers strive to optimize data quality in order to ensure that study findings are valid and reliable. In this paper, we describe a data quality control program designed to maximize quality of survey data collected using computer-assisted personal interviews. The quality control program comprised three phases: (1) software development, (2) an interviewer quality control protocol, and (3) a data cleaning and processing protocol. To illustrate the value of the program, we assess its use in the Translating Research in Elder Care Study. We utilize data collected annually for two years from computer-assisted personal interviews with 3004 healthcare aides. Data quality was assessed using both survey and process data. Missing data and data errors were minimal. Mean and median values and standard deviations were within acceptable limits. Process data indicated that in only 3.4% and 4.0% of cases was the interviewer unable to conduct interviews in accordance with the details of the program. Interviewers’ perceptions of interview quality also significantly improved between Years 1 and 2. While this data quality control program was demanding in terms of time and resources, we found that the benefits clearly outweighed the effort required to achieve high-quality data.

Computer-simulated environment for training : challenge of efficacy evaluation

Computer-assisted instruction has been around for decades. There has been much speculation about the benefits of computer-mediated learning. Numerous applications have been developed in different domains incorporated with emerging technologies. In recently years, advanced technologies, such as Augmented Reality (AR) and Virtual Reality (VR), have received much attention in their potential of creating interactive learning experience for the users. However, related literature and empirical studies indicated that learning effects in computer-simulated environments or Virtual Environments (VEs) are not systematically tested. Furthermore, the performance and learning in computer-simulated learning environment need to be evaluated through more rigorous methods. This paper suggests that 1) the efficacy of VEs is subject to a close examination, not only in terms of how VE-based training systems are easy of use, but also in terms of how effective learning is; 2) evaluation of learning in computer simulated learning environments is required to be reconsidered in terms of theoretical basis and evaluation methodologies that are relevant to the measurement of training effectiveness in computer-simulated virtual learning environment. This paper explains on how learning can be assessed in VEs through the lens of training evaluation.

Use and cost effectiveness of computer based training in the insurance industry

Training is essential to the growth and economic well-being of a nation. This need for training pervades all levels of industry, from a national level where a country’s well being is enhanced by training, to each company where productivity is improved, down to the individual whose skills are enhanced and as a result improve their position in the employment marketplace. The Australian Bureau of Statistics report ‘Training and Education Experience –Australia’ (ABS 1993) indicates that training in Australia is undertaken at a significant level with some 86% of employers undertaking some form of training. This is slightly higher in the Finance industry at a little over 89%. On the job training is undertaken by 82% of employers and off the job training is used by 47% of employers. In 80% of the off the job cases these courses were conducted in a conventional manner using an instructor. The remaining 20% of cases were either self paced (14%) or instructor based (6%). These latter cases could involve Computer Based Training (CBT). The report, referred to in the last paragraph, also indicates that a significant aspect of business in Australia is that 95% of businesses have less than 20 staff. This poses significant problems in that the ability to deliver effective training is limited. With businesses as small as these their size does not permit them to carry specialist training personnel so this role falls to the senior staff. These people already have a full workload and their ability to be able to take on training duties is limited. In addition these people were employed for their technical skills, not training. It may be that their ability to fill the role of a trainer is not good and as a result the training may not be very effective. In addition, small business has difficulty in releasing staff for training, The difficulties faced by small business were recognised by the Australian National Training Authority in their 1995 report which indicated that there was a need to develop a ‘training culture’ among small business employers. The authority made a commitment to provide flexible delivery strategies. This includes Computer Based Training (CBT). CBT has existed since the 1970’s. It came on to the scene with a flourish and tended to provide ‘page turning’ programs or ‘drill and practice programs’. In limited areas this form of training became popular but its popularity waned in the 80’s. With the advent of better graphical displays, larger and faster memory, and improved programs in the 1990’s the quality of CBT today is superior to those offered in the 70’s and has greater appeal. Today, still photographs and video clips can be displayed and made interactive. Because of this CBT is making a comeback and starting to have a greater impact. The insurance industry covers a wide range of companies in Australia, these companies vary in size from companies with employees in the thousands to companies with less than five staff. While the needs of the employees of each are similar the ability of these companies to deliver the training varies significantly. Any training can be divided into two parts. Internal or on the job training and external. External training deals with those aspects that concern the industry as a whole whereas internal training affects the individual company. Internal training would deal with matters like company procedures, company products and the like. External training deals with matters such as legislation, products generally, and the like. In the insurance industry the major problem arises with the small companies. Insurance companies would tend to be large in size and able to cover their training costs but the insurance brokers who would make up, numerically, the major number of companies would have a significant number of companies that fall into the 20 staffer less category. In fact many would have a staff of less than 5. While CBT can benefit all companies it is these small companies that could benefit from it the most. This thesis examines: • The place of CBT in training, its cost and effectiveness. • The incidence of CBT in the insurance industry and how the industry determines its effectiveness. • If a program that meets an industry need is able to be produced at a realistic price?

The "strugglers" in selected computer based mathematics classrooms

In this paper, the experiences of lower achieving mathematics students in two secondary mathematics classrooms in which computers were regularly used are described. A year 8 and a year 9 mathematics class from one secondary school participated in the ethnographic study. The results show that in these two classrooms the learning relationships and power relationships did not, in general, support the learning and engagement of lower achievers in mathematics. Research into computer based teaching methods that engage low achieving students in computer based mathematics is needed.

Training improves interobserver reliability for the diagnosis of scaphoid fracture displacement

Background The diagnosis of displacement in scaphoid fractures is notorious for poor interobserver reliability.

Questions/purposes We tested whether training can improve interobserver reliability and sensitivity, specificity, and accuracy for the diagnosis of scaphoid fracture displacement on radiographs and CT scans.

Methods Sixty-four orthopaedic surgeons rated a set of radiographs and CT scans of 10 displaced and 10 nondisplaced scaphoid fractures for the presence of displacement, using a web-based rating application. Before rating, observers were randomized to a training group (34 observers) and a nontraining group (30 observers). The training group received an online training module before the rating session, and the nontraining group did not. Interobserver reliability for training and nontraining was assessed by Siegel’s multirater kappa and the Z-test was used to test for significance.

Results There was a small, but significant difference in the interobserver reliability for displacement ratings in favor of the training group compared with the nontraining group. Ratings of radiographs and CT scans combined resulted in moderate agreement for both groups. The average sensitivity, specificity, and accuracy of diagnosing displacement of scaphoid fractures were, respectively, 83%, 85%, and 84% for the nontraining group and 87%, 86%, and 87% for the training group. Assuming a 5% prevalence of fracture displacement, the positive predictive value was 0.23 in the nontraining group and 0.25 in the training group. The negative predictive value was 0.99 in both groups.

Conclusions Our results suggest training can improve interobserver reliability and sensitivity, specificity and accuracy for the diagnosis of scaphoid fracture displacement, but the improvements are slight. These findings are encouraging for future research regarding interobserver variation and how to reduce it further.