Ethics education in management accounting studies: evidence from business schools in Ghana

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has created a credibility crisis that requires a deliberate intervention to mitigate. If this is not addressed sooner, the accounting profession stands the risk of losing relevance. Scholarship on ethical issues in accounting practice have either focused mostly on financial accounting or have sought to combine ethical issues for financial and management accounting. Various arguments have been made in recent times of the need to treat ethical issues in behavioural studies as context-specific and therefore separate ethical considerations in management accounting from financial accounting. This study adopts an approach, following various literature, that effective ethics education can help practitioners deal appropriately with ethical issues at the work place, and explores students’ and faculty members’perceptions on current practices in ethics education. As expected, faculty and students differ significantly on a wide range of issues on ethics education in management accounting. Based on the insights provided from this study, appropriate recommendations have been made to improve ethics education in management accounting.

Science Teacher Education in Brazil: 1950-2000

This paper analyzes the most significant events occurring in Brazil`s educational, social and political areas over the last half century, viewed against a background of relevant worldwide events. The hypothesis presented here is that the relations between the country`s educational policies, the demands of the various segments of academia, and the public school system have always been strained. This strain has contributed positively to the evolution of academic knowledge and production, to the design of more modern curricular projects by institutional authorities, and to the initial recognition of the specific construction of school knowledge by the school system itself. However, the interaction of these major institutions lacks a crucial element-one that would lead to an effective change in the education of science teachers and produce a positive impact on Brazil`s schools-namely, the wholehearted participation of science teachers themselves. With this analysis, we intend to contribute by offering some perspectives and proposals for science teacher education in Brazil.

Literacy Practices in and out of School in Karagwe : The case of primary school literacy education in rural Tanzania

This study has investigated the question of relation between literacy practices in and out of school in rural Tanzania. By using the perspective of linguistic anthropology, literacy practices in five villages in Karagwe district in the northwest of Tanzania have been analysed. The outcome may be used as a basis for educational planning and literacy programs. The analysis has revealed an intimate relation between language, literacy and power. In Karagwe, traditional élites have drawn on literacy to construct and reconstruct their authority, while new élites, such as individual women and some young people have been able to use literacy as one tool to get access to power. The study has also revealed a high level of bilingualism and a high emphasis on education in the area, which prove a potential for future education in the area. At the same time discontinuity in language use, mainly caused by stigmatisation of what is perceived as local and traditional, such as the mother-tongue of the majority of the children, and the high status accrued to all that is perceived as Western, has turned out to constitute a great obstacle for pupils’ learning. The use of ethnographic perspectives has enabled comparisons between interactional patterns in schools and outside school. This has revealed communicative patterns in school that hinder pupils’ learning, while the same patterns in other discourses reinforce learning. By using ethnography, relations between explicit and implicit language ideologies and their impact in educational contexts may be revealed. This knowledge may then be used to make educational plans and literacy programmes more relevant and efficient, not only in poor post-colonial settings such as Tanzania, but also elsewhere, such as in Western settings.

Language ideologies and Schooled Education in Rural Tanzania : The Case of Karagwe

In this article I argue that language policies for education have effects on pupils’ educational possibilities. With the case of Karagwe district in Tanzania I have found that the case of “Swahili only” in primary school education favours the small minority of the children that live in a context where Swahili is used. This leads to inequality in pupils’ chances in education and to a low level of achievement of academic content in schools. This also promote the developing and use of safety strategies among teachers and pupils that hide failure and prevent pupils’ learning.

Online and Offline Gaming as Support for English Education in Swedish Upper Elementary Schools with Focus on Reading Comprehension Online and Offline Gaming as Support for English Education in Swedish Upper Elementary Schools with Focus on Reading Comprehension : A literature review about online and offline gaming as a resource for developing English reading comprehension in Swedish schools in year 4-6

The aim of this degree thesis is to see what research says about the use of computer and video games to support upper elementary pupils’ development in English reading comprehension in Swedish schools. Other goals are to see how online and offline gaming can be integrated in the Swedish schools and what attitudes teachers have towards gaming. The method used is a systematic literature review and the purpose is to analyze chosen articles and to find relevant content that answers the research questions. Five articles were chosen from different databases and were systematically analyzed in this thesis. The results show that online gaming as support for education can be rewarding for some upper elementary pupils in English learning. However, in English reading comprehension there is not much research found which means that more research needs to be made within this area. Moreover, involving online gaming in English language learning seems to be a challenge for teachers mostly because of their lack of knowledge about the subject, even though they are positive to gaming. The lack of knowledge about the subject could be altered with more education and courses in the area.

Capability outcomes from educational and ICT capability inputs : an analysis of ICT use in informal education in Kenya

In the field of Information and Communication Technologies for Development (ICT4D) ICT use in education is well studied. Education is often seen as a pre-requisite for development and ICTs are believed to aid in education, e.g. to make it more accessible and to increase its quality. In this paper we study the access and use of ICT in a study circle (SC) education program in the south coast of Kenya. The study is qualitative reporting results based on interviews and observations with SC participants, government officers and SC coordinators and teachers. The study builds on the capability approach perspective of development where individuals’ opportunities and ability to live a life that they value are focused. The aim of the study is to investigate the capability outcomes enabled through the capability inputs access and use of ICT in education as well as the factors that enabled and/or restricted the outcomes. Findings show that many opportunities have been enabled such as an increase in the ability to generate an income, learning benefits, community development and basic human development (e.g. literacy and self-confidence). However, conversion factors such as a poorly developed infrastructure and poor IT literacy prevent many of the individuals from taking full advantage of the ICT and the opportunities it enables. 

A Catalyst for Culture: Early Child Development and Education in Japan

A popular Western perception of Japan is that it is an eminently homogeneous and conformist society. However, both conformity and homogeneity, recognized even by the Japanese themselves, coexist with the concept of individuality, which is valued in a manner unique to its culture. In order to come to a deeper understanding of that dynamic, it is important to comprehend the specifics of child rearing and education within Japanese society. Based in part on the author's observational fieldwork conducted while in Japan in 1994, the thesis explicates the manner in which various core relationships exhibit the socialization of an individual that occurs within the home during a child's first few years. Furthermore, the text incorporates research in both primary and secondary historical materials. The author displays the manner in which educational issues such as the development of the Japanese education system and the dynamics of the elementary years serve to demonstrate the importance of functioning within a group. This is further clarified through an examination of elementary school texts, which also reveal underlying moral messages of profound importance in Japanese society. The seemingly contradictory issues of becoming an individual yet performing as a member of a group are pulled together by the idea that culture provides the guidance by which an individual becomes an active member of society. In Japan, individuality and group conformity are not mutually exclusive. Within the context of Japanese society, individuality is inextricably linked to group orientation.

Teacher education in Portugal: analysing changes using ATEE-RDC19 scenario methodology

This paper presents an overview of the development of teacher education in Portugal since the Revolution of 25 April 1974, which brought the country to democracy. Making use of the scenario model created by the ATEE-RDC19, it is an attempt to make clearer the hidden philosophies underlying the changes that are undertaken and show how teacher education has evolved from a romantic and idealistic social vision towards an ideology dictated by economic and selfish interests.

Prevalence and antimicrobial resistance patterns of methicillin-resistant staphylococci (MRS) isolated in a Veterinary Teaching Hospital in Brazil

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Oral health education in schools: promoting health agents

Purpose: The aim of this study was to verify the influence of preschool children participating in an oral health education programme on daily health practices of their families, through parent's perception. Methods: A sample of 119 parents of 5- to 6-year-old preschool children were selected. Data were collected using a structured open-closed questionnaire, self-administered. The questions focused on parents' knowledge about activities of oral health education conducted in school, the importance given by them to these activities, learning from their offspring and the presence of habit change at home. Results: In total, 63 (52.9%) parents agreed to participate. Ninety-eight per cent knew about educative and preventive activities developed at school and all of them affirmed that these activities were important, mainly because of knowledge, motivation and improvement in children's health. Ninety and half per cent of parents reported that they learned something about oral health from their children and, among these, almost half (47.8%) cited toothbrushing as the indicator for better learning. Besides this, 87.3% of participants revealed the change in oral health habits of their family members. Conclusion: Preschool children were able to transmit knowledge acquired at school to their parents that included change in oral health routine of their family members.

Occurrence of severe and moderate traumatic brain injury in patients attended in a Brazilian teaching hospital - Epidemiology and dosage of alcoholemy

This study aimed at observing aspects of epidemiology in order to investigate the use of alcohol in patients older than 18 with severe and moderate traumatic brain injury, which were attended in the Clinics Hospital of the University of Uberlandia. Positive alcoholemy was found in 39.3% of the patients. of the 33 positive exams alcoholemy was found higher than 60 mg/dL in 28 (84.6%). There was not significant relation between alcoholemy levels and trauma severity. The major prevalence occurred on Saturdays nights. The most frequent types of external causes were transportation accidents (64.74) followed by accidental falls (17.27%) and physical aggression (16.55%). 93.9% of the patients with positive alcoholemy were men aged 20-29. 24.2% of the ones with positive alcoholemy died yet no significant difference was found in the study of the ones with negative alcoholemy (n=51) (p=0.93); RR= 0.9; IC95%=0.40-2.08.