A humanistic approach to South African accounting education

Humanistic psychologist Carl Rogers made a distinction between traditional approaches and humanistic `learner-centred\' approaches to education. The traditional approach holds that educators impart their knowledge to willing and able recipients; whereas the humanistic approach holds that educators act as facilitators who assist learners in their learning processes. As a learning theory, humanism refers to the belief in the innate ability of humans to learn, and the creation of an environment in which students are given `Freedom to Learn\'. South African accounting education has, by and large, followed the traditional approach rather than the humanistic approach. This article attempts to expand on the existing references to a humanistic approach through a more detailed exposition and application of the educational theory of Carl Rogers in the context of South African accounting education. The prospects of a humanistic approach in accounting education are then discussed and some practical strategies provided in relation to a specific third-year undergraduate accounting unit offered in South Africa.

El Aprendizaje Informado

Welcome to Informed Learning. If you have opened this book, it is probably because you are interested in how people learn. It may also be because you are interested in how learners interact with their information environment and would like to help them do so in ways that help them learn better. What should we teach and how, so that our students will use information successfully, creatively and responsibly in their journey as lifelong learners? Informed learning provides a unique perspective on helping students become successful learners in our rapidly evolving information environments. It presents a new framework for informed learning, that will enable teachers, librarians, researchers and teacher-researchers to work together as they continue to respond to the need to help students use information to learn. Do you want to help your students engage with the information practices of their discipline or chosen profession? Are you looking for ideas to invigorate and refresh your curriculum? Are you looking for ways to help your students write better essays or search the internet more successfully? Are you looking for strategies to enhance your research supervision? Are you trying to discover how information literacy and information literacy education can contribute to academic curriculum? Informed Learning can help you. Informed learning is using information, creatively and reflectively, in order to learn. It is learning that draws on the different ways in which we use information in academic, professional and community life; and it is learning that draws on emerging understanding of our varied experiences of using information to learn. Indeed, we cannot learn without using information. It is problemetising the interdependence between information use and learning that is the foundation of this book. Most of the time we take for granted that aspect of learning which we call information use. What might happen to the learning experience if we attend to it? Informed Learning examines research into the experience of using information to learn in academic, workplace and community contexts, that can be used to inform learning and learning design at many levels. It draws on contemporary higher education teaching and learning theory to suggest ways forward for a learning agenda that values the need for engaging with the wider world of information. In doing so, it offers a new and unified framework for implementing curriculum that recognises the importance of successful, creative and reflective information use as a strategy for learning as well as a learning outcome; and proposes a research agenda that will continue to inform learning. Informed Learning reconceptualises information literacy as being about engaging in information practices in order to learn; engaging with the different ways of using information to learn. Based on the author’s work in developing the seven faces of information literacy, it proposes the need for teaching and learning to 1) bring about new ways of experiencing and using information, and 2) engage students with those information practices relevant to their discipline or profession. This book is written for a diverse audience of educators from many disciplines, curriculum designers, researchers, and administrators. While this book both establishes a new approach to learning design and an associated research agenda, it is also intended to be practical. I have sought to ground the ideas in practice through: • using Steve and Jane as academics from different disciplines on a journey; experiencing the implementation of informed learning; • using examples from the literature and personal experience; • using reflective questions towards the end of each chapter. In this book you will find many examples of how people experience information use as they go about learning in different contexts. The research reported here shows that as people go about learning they interact with information in different ways. They may be learning about a content area in a formal context, they may be engaged in informal learning as they go about their everyday work, or they may be learning through doing original research. The emphasis on experience and ways of seeing comes from the work of researchers into student learning such as Ference Marton, Paul Ramsden, Shirley Booth, Michael Prosser, Keith Trigwell and others who have shown that, if we are to help students learn, we must first be aware of how they experience those aspects of the world about which they are learning. Different ways of reading this book The first three chapters of this book establish the broad theoretical framework for informed learning; and the remaining chapters consider the out workings of this in a range of contexts. If you want to browse the general directions of this book, read the narratives at the start of each chapter. If you want to see how the book might influence your practice, read the narratives and the reflective questions at the end of each chapter. If you want to help your students become informed learners in their discipline or profession, focus on chapters one, two, three and five. If you are looking for help with students engaged in information practices such as internet searching or essay writing, focus on chapters one, three and four. If you are interested in informed learning in the community or workplace, focus on chapters one, two, three and six. If you want to help your research students become informed learners, focus on chapters one, two, three, seven and eight. If you are working with colleagues to promote information literacy education and are looking for ideas, read chapter nine. If you are interested in researching informed learning read chapter ten

Social influences on risky driving behaviours among young drivers in Oman

Young drivers represent approximately 20% of the Omani population, yet account for over one third of crash injuries and fatalities on Oman's roads. Internationally, research has demonstrated that social influences play an important role within young driver safety, however, there is little research examining this within Arab gulf countries. This study sought to explore young driver behaviour using Akers' social learning theory. A self-report survey was conducted by 1319 (72.9% male and 27.1% female) young drivers aged 17-25 years. A hierarchical regression model was used to investigate the contribution of social learning variables (norms and behaviour of significant others, personal attitudes towards risky behaviour, imitation of significant others, beliefs about the rewards and punishments offered by risky behaviour), socio-demographic characteristics (age and gender), driving experience (initial training, time driving and previous driving without supervision) and sensitivity to rewards and punishments upon the self-reported risky driving behaviours of young drivers. It was found that 39.6% of the young drivers reported that they have been involved in at least one crash since the issuance of their driving licence and they were considered ‘at fault’ in 60.7% of these crashes. The hierarchical multiple regression models revealed that socio-demographic characteristics and driving experience alone explained 14.2% of the variance in risky driving behaviour. By introducing social learning factors into the model a further 37.0% of variance was explained. Finally, 7.9% of the variance in risky behaviour could be explained by including individual sensitivity to rewards and punishments. These findings and the implications are discussed.

Dieting and non-dieting: Socio-cognitive determinants and associations with nutrition and health status indicators

Dieting and non-dieting are two contrasting approaches to the management of overweight/obesity, but less is known about why people follow non-dieting approaches and how these approaches are associated with health and nutrition status indicators. This thesis enables a greater understanding of why dieting and non-dieting approaches are adopted and provides insight into whether one approach is more favourably associated with nutrition and health status indicators. The findings of this thesis will be useful for clinicians who wish to encourage dieting or non-dieting approaches in their clients and for researchers wishing to understand how best to address overweight and obesity.

Conceptualising the challenge of integrating digital technologies in pedagogy

The integration of digital technologies in pedagogy is positioned as an important change in education, but widespread innovative use of digital technologies is yet to be truly realised. The gap between the potential and the reality of digital technology integration is commonly attributed to a range of challenging extrinsic and intrinsic influences. Activity Theory (Engeström, 2009) is used to analyse challenges created by extrinsic influences (Nielsen, Miller, & Hoban, 2012); a complementary theory is needed to conceptualise intrinsic influences. System 1 and System 2 thinking theory (Kahneman, 2011) will be advanced as a conceptual framework for understanding conscious and unconscious aspects of teacher practice, particularly the interaction between innovation and teacher routine, attitudes and beliefs. Transformative Learning Theory (Mezirow, 2009) will be positioned to comprehend the nexus of extrinsic and intrinsic influences. This paper will propose how, when faced with extrinsic and intrinsic influences on innovative practice, educators can use these theories to conceptualise the challenge of integrating digital technologies in pedagogy.

Kinnasneulatekniikan verkko-oppimateriaalin kehittäminen ja neulalla neulomisen taidon kehittyminen

The purpose of the study was to develop a functional web-based learning material for the learning of the nålbinding technique. The study of the research topic was already begun in my pedagogical thesis in 2008 by considering the demands on pedagogic material for the teaching of the technique. This study falls into the field of qualitative design research which was carried out through three stages. In the study three methods of usability testing, i.e. expert analysis, the informants’ thinking aloud and interviews, were used as research methods. At the first stage of the study the first version of the learning material was created. This was done on the basis of theoretical knowledge, the demands set on learning materials as clarified in previous studies, on the basis of previously created learning materials for the learning of the nålbinding technique as well as with the help of two experts on the technique. At the second stage, the learning material was developed on the basis of expert analysis and another version of the material was created. At the third stage, usability testing was carried out on the material. At this stage two informants used the material, practiced stitching with the nålbinding needle and thought aloud while doing so. In the usability testing the Morae –programme was used to record the events on the screen, the actions of the informants and their spoken out thoughts. The Morae –programme was also used when analysing the recordings. After the testing, the informants practised stitching independently and in a few weeks time they were interviewed. The interviews were aimed at finding out the informants’ opinions on the future development of the material. On the basis of the informants’ independent attempts at using the nålbinding technique, the development of their skills after the testing was also discussed at the interviews. The development of the learning material will continue after this study on the basis of the usability testing and the interviews. The web-based learning material was created for the website Käspaikka in the address www.kaspaikka.fi/kinnasneula. By creating a multimodal learning material the dual-coding theory by Paivio was taken into consideration. According to the theory, several methods of presentation help a learner to restore information in his/her memory. The independent construction of the learner’s knowledge, i.e. learning according to the principles of the constructivist learning theory, was also supported by creating a logical navigation system, by linking interrelated topics to one another and by presenting the topics in several different forms. In the test situations the learning material was judged to work well when practising stitching with the nålbinding needle. Both informants learned the basics of the nålbinding technique even though their respective learning strategies were quite different. In the usability testing illogicalities and shortcomings were still noticed in the learning material which will still be further developed in the future.

Nutrition and Nutritional Care of Elderly People in Finnish Nursing Homes and Hospitals

Background: Malnutrition is a common problem for residents of nursing homes and long-term care hospitals. It has a negative influence on elderly residents and patients health and quality of life. Nutritional care seems to have a positive effect on elderly individuals nutritional status and well-being. Studies of Finnish elderly people s nutrition and nutritional care in institutions are scarce. Objectives: The primary aim was to investigate the nutritional status and its associated factors of elderly nursing home residents and long-term care patients in Finland. In particular, to find out, if the nursing or nutritional care factors are associated with the nutritional status, and how do carers and nurses recognize malnutrition. A further aim was to assess the energy and nutrient intake of the residents of dementia wards. A final objective was to find out, if the nutrition training of professionals leads to changes in their knowledge and further translate into better nutrition for the aged residents of dementia wards. Subjects and methods: The residents (n=2114) and patients (n=1043) nutritional status was assessed in all studies using the Mini Nutritional Assessment test (MNA). Information was gathered in a questionnaire on residents and patients daily routines providing nutritional care. Residents energy and nutrient intake (n=23; n=21) in dementia wards were determined over three days by the precise weighing method. Constructive learning theory was the basis for educating the professionals (n=28). A half-structured questionnaire was used to assess professionals learning. Studies I-IV were cross-sectional studies whereas study V was an intervention study. Results: Malnutrition was common among elderly residents and patients living in nursing homes and hospitals in Finland. According to the MNA, 11% to 57% of the studied elderly people suffered from malnutrition, and 40-89% were at risk of malnutrition, whereas only 0-16% had a good nutritional status. Resident- and patient-related factors such as dementia, impaired ADL (Activities of Daily Living), swallowing difficulties and constipation mainly explained the malnutrition, but also some nutritional care related factors, such as eating less than half of the offered food portion and not receiving snacks were also related to malnutrition. The intake of energy and some nutrients by the residents of dementia wards were lower than those recommended, although the offered food contained enough energy and nutrients. The proportion of residents receiving vitamin D supplementation was low, although there is a recommendation and known benefits for the adequate intake of vitamin D. Nurses recognized malnutrition poorly, only one in four (26.7%) of the actual cases. Keeping and analysing food diaries and reflecting on nutritional issues in small group discussions were effective training methods for professionals. The nutrition education of professionals had a positive impact on the energy and protein intake, BMIs, and the MNA scores of some residents in dementia wards. Conclusions: Malnutrition was common among elderly residents and patients living in nursing homes and hospitals in Finland. Although residents- and patient related factors mainly explained malnutrition, nurses recognized malnutrition poorly and nutritional care possibilities were in minor use. Professionals nutrition education had a positive impact on the nutrition of elderly residents. Further studies describing successful nutritional care and nutrition education of professionals are needed.

Statistical and Information-Theoretic Methods for Data-Analysis

In this Thesis, we develop theory and methods for computational data analysis. The problems in data analysis are approached from three perspectives: statistical learning theory, the Bayesian framework, and the information-theoretic minimum description length (MDL) principle. Contributions in statistical learning theory address the possibility of generalization to unseen cases, and regression analysis with partially observed data with an application to mobile device positioning. In the second part of the Thesis, we discuss so called Bayesian network classifiers, and show that they are closely related to logistic regression models. In the final part, we apply the MDL principle to tracing the history of old manuscripts, and to noise reduction in digital signals.

OCR Prediction Using Support Vector Machine Based on Piezocone Data

The determination of the overconsolidation ratio (OCR) of clay deposits is an important task in geotechnical engineering practice. This paper examines the potential of a support vector machine (SVM) for predicting the OCR of clays from piezocone penetration test data. SVM is a statistical learning theory based on a structural risk minimization principle that minimizes both error and weight terms. The five input variables used for the SVM model for prediction of OCR are the corrected cone resistance (qt), vertical total stress (sigmav), hydrostatic pore pressure (u0), pore pressure at the cone tip (u1), and the pore pressure just above the cone base (u2). Sensitivity analysis has been performed to investigate the relative importance of each of the input parameters. From the sensitivity analysis, it is clear that qt=primary in situ data influenced by OCR followed by sigmav, u0, u2, and u1. Comparison between SVM and some of the traditional interpretation methods is also presented. The results of this study have shown that the SVM approach has the potential to be a practical tool for determination of OCR.

Avoimesti sitoutuneena : Lähetystyö kristillisessä kasvatuksessa ja vapaaehtoistyössä

In this study the junction of Christian mission, Christian education and voluntary work are examined in the Christian student voluntary association Opiskelijain Lähetysliitto (OL), which is the Finnish successor to the Student Volunteer Movement. The main subjects are the structure and content of the mission education as one aspect of Lutheran education and the reasons for expressing the mission interest through voluntary work. The research questions are as follows: What kind of organization has the OL been? What has mission education been like in the OL? Why have the former chairpersons participated in the OL? How have purposiveness and intentionality arisen among the former chairpersons? The study is empirical despite having a historical and retrospective view, since the OL is explored during the period 1972 2000. The data consists of the OL s annual reports, membership applications (N=629) and interviews of all 25 former chairmen. Data is analysed by qualitative and quantitative content analysis in a partly inductive and partly deductive manner. The pedagogical framework arises from situational learning theory (Lave - Wenger 1991), which was complemented with the criteria for meaningful learning (Jonassen 1995), the octagon model of volunteer motivation (Yeung 2004) and the definitions of intentionality and purposiveness in the theory of teachers pedagogical thinking (Kansanen et al. 2000). The analysis of the archive data showed that the activities of the OL are reminiscent of those of the missions of the Finnish Evangelical Lutheran Church congregations. The biggest difference was that all OL participants were young adults, the age group that is the greatest challenge to the Church. The OL is therefore an interesting context in which to explore mission education and mission interest. The key result of the study was the forming of a model of mission educa-tion. The model has three educational components: values, goals and methods. The gist of the model is formed by the goals. The main goal is the arousing and strengthening of mission interest which has emotional, cognitive and practical aspects. The subgoals create the horizontal vertical and inward outward dimensions of the model, which are the metalevels of mission education. The subgoals reveal that societal and religious education may embody a missionary dimension when they are understood as missionary training. Further, a distinction between mission education and missionary training was observed. The former emphasizes the main goal of the model and the latter underlines the subgoals. Based on the vertical dimension of the model the study suggests that the definition of religious competence needs to be complemented with missional competence. Reasons for participating in the OL were found to be diverse as noted in other studies on volunteering and motivating factors, and were typical to young people such as the importance of social relations. The study created new motivational themes that occurred in the middle of the continuity newness and the distance proximity dimensions, which were not found in Yeung s research. Mission interest as voluntary work appeared as oriented towards one s own spirituality or towards the social community. On the other hand, mission interest was manifested as intentional education in order to either improve the community or to promote the Christian mission. In the latter case the mission was seen as a purpose in life and as a future profession. Keywords: mission, Christian education, voluntary work, mission education, mission interest, stu-dent movement

Theorizing the Nature of Reflection

For the past decades reflection has been the buzzword of adult and higher education. Reflection is facilitated in many practices and there is abundant research on the issue. Despite the popularity of the concept, the reasons why bringing about reflection in educational practices is difficult remain unclear. The prevailing theories inform of the process in its ideal form. However, to a great extent, they fail to offer conceptual tools for understanding and working with the actualities of reflection. The aim of the doctoral thesis was to explore the challenges and prerequisites of reflection in order to theorize the nature of reflection. By the term reflection it is here referred to becoming aware of and questioning the assumptions that orient our thinking, feelings and actions. The doctoral thesis consists of five studies that approach these questions from different viewpoints and within different contexts. The methods involve both a philosophical and an empirical approach. This multifaceted approach embodies the aim of both gaining a more thorough grasp of the phenomenon and to develop the methodology of researching reflection. The theory building is based on conceptual analysis and rational reconstruction (see Davia 1998; Habermas 1979; Rorty1984) of Mezirow s (1981; 1991; 2000; 2009) theory of transformative learning. In order to explore the aspects which, based on the analysis, appeared insufficiently considered within Mezirow s theory, Damasio s (1994; 1999; 2003; 2010) theory on emotions and consciousness as well as Clausewitz s (1985) view on friction are used as complementary theories. Empirical analyses are used in dialogue with the theoretical, in order to challenge and refine the emerging theorization. Reflection is examined in three different contexts; regarding university teachers pedagogical growth, involuntarily childless women recovering from a life-event crisis, and soldiers preparing to act in chaotic situations of the battlefield as well as recovering from it. The choice of these contexts is based on Mezirow s notion of disorienting dilemma as a trigger for reflection. This notion indicates that reflection may more naturally emerge in association to life-event crises or other cumulative sets of instances, which bring our worldview and beliefs under question. Nevertheless, reflection is often being promoted in educational contexts in which the trigger conditions may not readily prevail. These contextual issues as well as the differences between the facilitated and non-facilitated contexts have not, however, been considered in detail within the research on reflection (or transformative learning). The doctoral thesis offers a new perspective into reflection which, as a further development on Mezirow s transformative learning theory, theorizes the nature of reflection. The developed theory explicates the prerequisites and challenges to reflection. The theory suggests that the challenges of reflection are fundamentally connected to the way the biological life-support system affects our thinking through emotions. While depicting the mechanisms that function as a counterforce to reflection, the developed theory also opens a perspective for considering possibilities for carrying out reflection, and suggests ways to locate and deal with the assumptions to be reflected on. The basic dynamic of the challenges to reflection was explicated by conceptually bridging the gap between Mezirow s and Damasio s theories, through exploring the connections between the meaning perspective and the biological functions of emotions. The concepts of comfort zone and edge-emotions were formed so as to depict the emotional orientation of our thinking, as part of the explanation of the nature of reflection.

Työntekijän näkökulmat ja oppiminen ulkoistusprojektissa : "Aluks pelkää muutosta ja sit pelkää, ettei mikään muutukaan."

The aim of this master s thesis was to clarify employees views on outsourcing. The main questions of the study were 1) How the employees dealt with the change created by outsourcing and what things they felt important when implementing the change? 2) What kind of organizational questions the employees paid attention to when moving from one organization to another? 3) What kind of management issues the employees brought up in the outsourcing process? and 4) How the employees reflected change while experienced outsourcing? The theoretical foundations of the study were Jack Mezirow s theory of transformational learning and Yrjö Engeström s theory of expansive learning. The management of outsourcing was viewed by John P. Kotter s change management model. Research casted light on transformation and learning on four levels of analysis: on individual, organizational and management levels and on the level of reflection. The target of the study were the outsourced employees, who were moved from a Finnish public corporation to a private ITC organization along with the services they produce. The study material was eleven interviews from the outsourced employees. The study was implemented by fenomenographical theme analysis. The analysis revealed results in all four levels. On the individual level the main results were the importance of systematic and open information, meaning of social and technical integration and the feeling of employee s own control. On the organizational level the move from the public sector to private and all the changes in organizational culture and in fringe benefitswere fundamental. Organizational learning was analyzed with expansive learning theory. Expanding was perceived in four dimensions: temporal dimension, spatial dimension, responsibility-moral dimension and developmental dimension. On the management level the actions of one s closest manager was vital, as was the upper management s clear engagement and a shared view of the necessity of a change. In the data was found employees reflective talking, which was indicating the meaning of the change and which was interpreted from the learning point of view. According to this study, it is possible to identify and analyze reflective talk and that way have information about employees learning in an organizational change. It was prominent to notice how reflection in the process of outsourcing is extremely versatile and extensive.

A comparative study of ordinary kriging and support vector machine models for the spatial variability of rock depth in Bangalore

In this paper, reduced level of rock at Bangalore, India is arrived from the 652 boreholes data in the area covering 220 sq.km. In the context of prediction of reduced level of rock in the subsurface of Bangalore and to study the spatial variability of the rock depth, ordinary kriging and Support Vector Machine (SVM) models have been developed. In ordinary kriging, the knowledge of the semivariogram of the reduced level of rock from 652 points in Bangalore is used to predict the reduced level of rock at any point in the subsurface of Bangalore, where field measurements are not available. A cross validation (Q1 and Q2) analysis is also done for the developed ordinary kriging model. The SVM is a novel type of learning machine based on statistical learning theory, uses regression technique by introducing e-insensitive loss function has been used to predict the reduced level of rock from a large set of data. A comparison between ordinary kriging and SVM model demonstrates that the SVM is superior to ordinary kriging in predicting rock depth.

Rough Core Vector Clustering

Support Vector Clustering has gained reasonable attention from the researchers in exploratory data analysis due to firm theoretical foundation in statistical learning theory. Hard Partitioning of the data set achieved by support vector clustering may not be acceptable in real world scenarios. Rough Support Vector Clustering is an extension of Support Vector Clustering to attain a soft partitioning of the data set. But the Quadratic Programming Problem involved in Rough Support Vector Clustering makes it computationally expensive to handle large datasets. In this paper, we propose Rough Core Vector Clustering algorithm which is a computationally efficient realization of Rough Support Vector Clustering. Here Rough Support Vector Clustering problem is formulated using an approximate Minimum Enclosing Ball problem and is solved using an approximate Minimum Enclosing Ball finding algorithm. Experiments done with several Large Multi class datasets such as Forest cover type, and other Multi class datasets taken from LIBSVM page shows that the proposed strategy is efficient, finds meaningful soft cluster abstractions which provide a superior generalization performance than the SVM classifier.

Influence fields: a quantitative framework for representation and analysis of active dendrites

Rathour RK, Narayanan R. Influence fields: a quantitative framework for representation and analysis of active dendrites. J Neurophysiol 107: 2313-2334, 2012. First published January 18, 2012; doi:10.1152/jn.00846.2011.-Neuronal dendrites express numerous voltage-gated ion channels (VGICs), typically with spatial gradients in their densities and properties. Dendritic VGICs, their gradients, and their plasticity endow neurons with information processing capabilities that are higher than those of neurons with passive dendrites. Despite this, frameworks that incorporate dendritic VGICs and their plasticity into neurophysiological and learning theory models have been far and few. Here, we develop a generalized quantitative framework to analyze the extent of influence of a spatially localized VGIC conductance on different physiological properties along the entire stretch of a neuron. Employing this framework, we show that the extent of influence of a VGIC conductance is largely independent of the conductance magnitude but is heavily dependent on the specific physiological property and background conductances. Morphologically, our analyses demonstrate that the influences of different VGIC conductances located on an oblique dendrite are confined within that oblique dendrite, thus providing further credence to the postulate that dendritic branches act as independent computational units. Furthermore, distinguishing between active and passive propagation of signals within a neuron, we demonstrate that the influence of a VGIC conductance is spatially confined only when propagation is active. Finally, we reconstruct functional gradients from VGIC conductance gradients using influence fields and demonstrate that the cumulative contribution of VGIC conductances in adjacent compartments plays a critical role in determining physiological properties at a given location. We suggest that our framework provides a quantitative basis for unraveling the roles of dendritic VGICs and their plasticity in neural coding, learning, and homeostasis.