920 resultados para International education standards (IES)


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Recent developments in the international education industry are notable in three respects. First, international student mobility has more than doubled in the last two decades or so. Second, programme mobility encompassing distance education has also led to new forms of cross-border education. Third, institution mobility through such commercial deals asfranchises and twinning arrangements are becoming an increasingly important feature of cross-border education, although on a limited scale. Such developments are leading to the emergence of a new market place for the international education industry. This article documents and analyses trends in painting a picture of these contemporary developments in crossborder education.

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Education is an industry which has seen rapid growth in its trade over a short period of time. From the import and export of textbooks to international examinations such as the British Advanced and Ordinary levels and the American GMAT, GRE, LSAT, TOEFL and others, international trade in education has truly become a multidimensional phenomenon (Liston and Reeves, 1985). While all these aspects have largely contributed to the development of the so called “academic trade” (McMahon, 1988), it is the cross-border migration of international students which however remains the most visible aspect of this trade (Bourke, 2000). Indeed, recent estimates by the Organisation for Economic Cooperation and Development (OECD) suggest that nearly 1.9 million students were abroad in 2002 (OECD, 2004). There are probably thousands more foreign students involved in lower level education, language training and the like, but at the time of writing, no comprehensive statistics is yet available on international students enrolled in non-tertiary level institutions (Knight, 2002). As a result, it is vital to stress at the outset that this paper focuses exclusively on cross-border tertiary education but parallels can be drawn for lower level education.

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Offers a step-by-step introduction to the financial reporting procedures outlined within the new International Financial Reporting Standards (IFRS).

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International education is meeting the needs of students in a variety of educational contexts. The thesis examines the influence international education has on schools and concludes that there is the possibility for a better understanding of globalisation and, in doing so, the potential to improve our global civil society.

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The purpose of this paper is to propose a framework of ethics education that promotes the structured learning of ethics in the accounting discipline. The Ethics Education Framework (EEF) is based on three key inter-related components that include: Rest’s (1986) Four-Component Model of ethical decision-making and behaviour; the key cognitive and behavioural objectives of ethics education; and the discrete and pervasive approaches to delivering content. The EEF provides university students and professional accountants a structure to learn to identify, analyse and resolve ethical issues, to the point of action. The EEF is a four-stage learning continuum represented as a set of building blocks which introduces ethical concepts and then reinforces and develops new levels of understanding with progressive stages. This paper describes the EEF, and includes a discussion of how it compares with other ethics education models, and an analysis of the support through responses by professional organisations (based on an Exposure Draft issued by the International Federation of Accountants (IFAC), as the initial International Education Practice Statement). The IFAC has now revised its International Education Standard (IES 4) in relation to ethics, with a commentary period till July 2011.

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In recent times, many key host nations have made it easier for foreign graduates to migrate after graduation. These students are often considered ideal migrants, possessing local qualifications along with a degree of acculturation, language skills and, in many cases, relevant local work experience. For the student, the opportunity to obtain international work experience adds to the appeal of the overseas study experience and enhances the graduate skills necessary to compete in the global labour market. This paper examines recent changes to migration policy in Australia affecting the post-study work entitlements of international students studying at Australian universities and explores the underlying rationale and consequences of the recent changes in policy direction. An examination of migration policies in the United States, United Kingdom, New Zealand and Canada indicates that recent changes to skilled migration policy in Australia, along with bleak economic conditions in a number of key host countries, has opened up opportunities for Australia to re-position itself favourably.