921 resultados para Accounting students


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Error correction is perhaps the most widely used method for responding to student writing. While various studies have investigated the effectiveness of providing error correction, there has been relatively little research incorporating teachers' beliefs, practices, and students' preferences in written error correction. The current study adopted features of an ethnographic research design in order to explore the beliefs and practices of ESL teachers, and investigate the preferences of L2 students regarding written error correction in the context of a language institute situated in the Brisbane metropolitan district. In this study, two ESL teachers and two groups of adult intermediate L2 students were interviewed and observed. The beliefs and practices of the teachers were elicited through interviews and classroom observations. The preferences of L2 students were elicited through focus group interviews. Responses of the participants were encoded and analysed. Results of the teacher interviews showed that teachers believe that providing written error correction has advantages and disadvantages. Teachers believe that providing written error correction helps students improve their proof-reading skills in order to revise their writing more efficiently. However, results also indicate that providing written error correction is very time consuming. Furthermore, teachers prefer to provide explicit written feedback strategies during the early stages of the language course, and move to a more implicit strategy of providing written error correction in order to facilitate language learning. On the other hand, results of the focus group interviews suggest that students regard their teachers' practice of written error correction as important in helping them locate their errors and revise their writing. However, students also feel that the process of providing written error correction is time consuming. Nevertheless, students want and expect their teachers to provide written feedback because they believe that the benefits they gain from receiving feedback on their writing outweigh the apparent disadvantages of their teachers' written error correction strategies.

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The drive for comparability of financial information is to enable users to distinguish similarities and differences in economic activities for an entity over time and between entities so that their resource allocation decisions are facilitated. With the increased globalisation of economic activities, the enhanced international comparability of financial statements is often used as an argument to advance the convergence of local accounting standards to international financial reporting standards (IFRS). Differences in the underlying economic substance of transactions between jurisdictions plus accounting standards allowing alternative treatments may render this expectation of increased comparability unrealistic. Motivated by observations that, as a construct, comparability is under-researched and not well understood, we develop a comparability framework that distinguishes between four types of comparability. In applying this comparability framework to pension accounting in the Australian and USA contexts, we highlight a dilemma: while regulators seek to increase the likelihood that similar events are accounted for similarly, an unintended consequence may be that preparers are forced to apply similar accounting treatment to events that are, in substance, different.

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This paper summarises some of the recent studies on various types of learning approaches that have utilised some form of Web 2.0 services in curriculum design to enhance learning. A generic implementation model of this integration will then be presented to illustrate the overall learning implementation process. Recently, the integration of Web 2.0 technologies into learning curriculum has begun to get a wide acceptance among teaching instructors across various higher learning institutions. This is evidenced by numerous studies which indicate the implementation of a range of Web 2.0 technologies into their learning design to improve learning delivery. Moreover, recent studies also have shown that the ability of current students to embrace Web 2.0 technologies is better than students using existing learning technology. Despite various attempts made by teachers in relation to the integration, researchers have noted a lack of integration standard to help in curriculum design. The absence of this standard will restrict the capacity of Web 2.0 adaptation into learning and adding more the complexity to provide meaningful learning. Therefore, this paper will attempt to draw a conceptual integration model which is being generated to reflect how learning activities with some facilitation of Web 2.0 is currently being implemented. The design of this model is based on shared experiences by many scholars as well as feedback gathered from two separate surveys conducted on teachers and a group of 180 students. Furthermore, this paper also recognizes some key components that generally engage in the design of a Web 2.0 teaching and learning which need to be addressed accordingly. Overall, the content of this paper will be organised as follows. The first part of the paper will introduce the importance of Web 2.0 implementation in teaching and learning from the perspective of higher education institutions and those challenges surrounding this area. The second part summarizes related works done in this field and brings forward the concept of designing learning with the incorporation of Web 2.0 technology. The next part presents the results of analysis derived from the two student and teachers surveys on using Web 2.0 during learning activities. This paper concludes by presenting a model that reflects several key entities that may be involved during the learning design.

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The literature supporting the notion that active, student-centered learning is superior to passive, teacher-centered instruction is encyclopedic (Bonwell & Eison, 1991; Bruning, Schraw, & Ronning, 1999; Haile, 1997a, 1997b, 1998; Johnson, Johnson, & Smith, 1999). Previous action research demonstrated that introducing a learning activity in class improved the learning outcomes of students (Mejias, 2010). People acquire knowledge and skills through practice and reflection, not by watching and listening to others telling them how to do something. In this context, this project aims to find more insights about the level of interactivity in the curriculum a class should have and its alignment with assessment so the intended learning outcomes (ILOs) are achieved. In this project, interactivity is implemented in the form of problem- based learning (PBL). I present the argument that a more continuous formative feedback when implemented with the correct amount of PBL stimulates student engagement bringing enormous benefits to student learning. Different levels of practical work (PBL) were implemented together with two different assessment approaches in two subjects. The outcomes were measured using qualitative and quantitative data to evaluate the levels of student engagement and satisfaction in the terms of ILOs.

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Students’ text, symbols, and graphics give teachers a glimpse into mathematical thinking associated with investigating the Peas problem.

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In the university education arena, it is becoming apparent that traditional methods of conducting classes are not the most effective ways to achieve desired learning outcomes. The traditional class/method involves the instructor verbalizing information for passive, note-taking students who are assumed to be empty receptacles waiting to be filled with knowledge. This method is limited in its effectiveness, as the flow of information is usually only in one direction. Furthermore, “It has been demonstrated that students in many cases can recite and apply formulas in numerical problems, but the actual meaning and understanding of the concept behind the formula is not acquired (Crouch & Mazur)”. It is apparent that memorization is the main technique present in this approach. A more effective method of teaching involves increasing the students’ level of activity during, and hence their involvement in the learning process. This technique stimulates self- learning and assists in keeping these students’ levels of concentration more uniform. In this work, I am therefore interested in studying the influence of a particular TLA on students’ learning-outcomes. I want to foster high-level understanding and critical thinking skills using active learning (Silberman, 1996) techniques. The TLA in question aims to promote self-study by students and to expose them to a situation where their learning-outcomes can be tested. The motivation behind this activity is based on studies which suggest that some sensory modalities are more effective than others. Using various instruments for data collection and by means of a thorough analysis I present evidence of the effectiveness of this action research project which aims to improve my own teaching practices, with the ultimate goal of enhancing student’s learning.

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Contends that South African universities must find admissions criteria, other than high school grades, that are both fair and valid for Black applicants severely disadvantaged by an inferior school education. The use of traditional intellectual assessments and aptitude tests for disadvantaged and minority students remains controversial as a fair assessment; they do not take account of potential for change. In this study, therefore, a measure of students' cognitive modifiability, assessed by means of an interactive assessment model, was added as a moderator of traditional intellectual assessment in predicting 1st-yr university success. Cognitive modifiability significantly moderated the predictive validity of the traditional intellectual assessment for 52 disadvantaged Black students. The higher the level of cognitive modifiability, the less effective were traditional methods for predicting academic success and vice versa.

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In the past fifteen years, increasing attention has been given to the role of Vocational Education and Training (VET) in attracting large numbers of international students and its contribution to the economic development of Australia. This trend has given rise to many challenges in vocational education, especially with regard to providing quality education that ensures international students’ stay in Australia is a satisfactory experience. Teachers are key stakeholders in international education and share responsibility for ensuring international students gain quality learning experiences and positive outcomes. However, the challenges and needs of these teachers are generally not well understood. Therefore, this paper draws on the dilemmas faced by teachers of international students associated with professional, personal, ethical and educational aspects. This paper reports on a Masters Research project that is designed to investigate the dilemmas that teachers of international students face in VET in Australia, particularly in Brisbane. This study uses a qualitative approach within the interpretive constructivist paradigm to gain real-life insights through responsive interviewing and inductive data analysis. While the data collection has been done, the analysis of data is in progress. Responsive interviews with teachers of VET with different academic and national backgrounds, ages, industry experience have identified particular understandings, ideologies and representations of what it means to be a teacher in today's multicultural VET environment; provoking both resistances and new pedagogical understanding of teacher dilemmas and their work environment through the eyes of teachers of international students. The paper considers the challenges for the VET practitioners within the VET system while reflecting on the theme for the 2011 AVETRA conference, “Research in VET: Janus- Reflecting Back, Projecting Forward” by focusing particularly on “Rethinking pedagogies and pathways in VET work through the voice of VET workers”.

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Currently in the Australian higher education sector, the productivity benefits of occupational therapy clinical education placements are a contested issue. This article will report results of a study that developed a methodology for documenting time use during placements and investigated the productivity changes associated with occupational therapy clinical education placements in Queensland, Australia. Supervisors’ and students’ time use during placements and how this changed for supervisors compared to pre- and post-placement is also presented. Methods: Using a cohort survey design, participants were students from two Queensland universities, and their supervisors employed by Queensland Health. Time use was recorded in 30 minute blocks according to particular categories. Results: There was a significant increase in supervisors’ time spent in patient care activities (F = 94.0112,12.37 df, P < 0.001) between pre- and during placement (P < 0.001) and decrease between during and post-placement (P < 0.001). Supervisors’ time spent in all non-patient care activities was also significant (F = 4.5802,16 df, P = 0.027) increasing between pre- and during placement (P = 0.028). There was a significant decrease in supervisors’ time spent in placement activities (F = 5.1332,19.18 df, P = 0.016) from during to post-placement. Students spent more time than supervisors in patient care activities while on placement. Discussion: A novel method for reporting productivity and time-use changes during clinical education programs for occupational therapy has been applied. Supervisors spent considerable time in assessing and managing students and their clinical education role should be seen as core business in standard occupational therapy practice. This paper will contribute to future assessments of the economic.

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Now in its eighth edition, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions has a proven track record as a high level work for students of taxation law written by a team of authors with many years of experience. Taking into account the fact that the volume of material needed to be processed by today’s taxation student can be overwhelming, the well-chosen extracts and thought-provoking commentary in Australian Tax Analysis, 8th edition, provide readers with the depth of knowledge, and reasoning and analytical skills that will be required of them as practitioners. As well as the carefully selected case extracts and the helpful commentary, each chapter is supplemented by engaging practice questions, involving problem-solving, commercial decision-making, legal analysis and quantitative application. All these elements combined make Australian Tax Analysis an invaluable aid to the understanding of a subject that can be both technical and complex.

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Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2011 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2011 edition include: • seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; • clearly structured chapters within those parts grouped under helpful headings; • flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; • an appendix containing all of the up to date and relevant rates; and • the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2011 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams. [from publisher's website]

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Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2012 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2012 edition include: * seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; * clearly structured chapters within those parts grouped under helpful headings; * flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; * an appendix containing all of the up to date and relevant rates; and * the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2012 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.

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Nurses play a pivotal role in responding to the changing needs of community health care. Therefore, nursing education must be relevant, responsive, and evidence based. We report a case study of curriculum development in a community nursing unit embedded within an undergraduate nursing degree. We used action research to develop, deliver, evaluate, and redesign the curriculum. Feedback was obtained through self-reflection, expert opinion from community stakeholders, formal student evaluation, and critical review. Changes made, especially in curriculum delivery, led to improved learner focus and more clearly linked theory and practice. The redesigned unit improved performance, measured with the university's student evaluation of feedback instrument (increased from 0.3 to 0.5 points below to 0.1 to 0.5 points above faculty mean in all domains), and was well received by teaching staff. The process confirmed that improved pedagogy can increase student engagement with content and perception of a unit as relevant to future practice.

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This paper presents two case studies of marginalised youth experimenting with digital music production in flexible education settings. The cases were drawn from a three-year study of alternative assessment in flexible learning centres that enrol 650+ students who have left formal schooling in Queensland, Australia. The cases are framed in reference to the literature on cultural studies approaches to education and the digital arts. Each case describes the student’s histories, cultural background and experiences, music productions, evidence of learning and re-engagement with education. Findings document how digital music production can re-engage and extend participation among students who have left formal education. They do so by theorising the online judgements and blog comments about the digital music production as a social field of exchange. It also raises critical questions about the adequacy of current approaches to evaluating and accounting for the learning and development of such youth, especially where this has occurred through creative arts and digital production.