Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh

Purpose – The aim of this study is to elicit accountants’ perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh. Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices. Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues. Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

Problems and awareness of support services among University students

Although Australian universities have allocated significant resources toward the development of student support services, administrators have little systematic information about the problems undergraduate university students experience or students' knowledge about available support services. The author surveyed 441 students in an urban, nonresidential university to examine the prevalence of difficulties associated with learning, sexual harassment, discrimination, emotional distress, health problems, course and career concerns, financial difficulties, and difficulties with lecturers; he also assessed students' knowledge of support services in each of these areas. Course concerns were the most common problem, followed by emotional distress, worry about career choices, financial difficulties, and problems with lecturers. More than half of the students were unaware of the support services available to them to address a range of concerns from sexual harassment and discrimination to emotional distress. Approximately 20% of the students reported having used university counseling or career services. Implications for targeting specific areas for outreach programs are discussed.

Whom to group with - a Bourdieusian narrative analysis of international students in an Australian university

Introduction to the topic or context and/or mapping of the literature Increasing degree-seeking, self-funded, international students from affluent Asian countries, who use English as an additional language (EAL), have contributed to cultural and linguistic diversities in Australian universities. Such diversities further posed challenges in pedagogy and assessment. In particular, these students' English proficiency and cultural attributes were highlighted as factors in productive group discussions, and equitable group assessment. The focus in the research literature thus far is on how EAL international students can better English proficiency and adaptability to group participation. However, little is known from sociological perspectives about the power relations involved in EAL students' choice of group members in group discussions.

What vs how : comparing students' testing and coding skills

The well-known difficulties students exhibit when learning to program are often characterised as either difficulties in understanding the problem to be solved or difficulties in devising and coding a computational solution. It would therefore be helpful to understand which of these gives students the greatest trouble. Unit testing is a mainstay of large-scale software development and maintenance. A unit test suite serves not only for acceptance testing, but is also a form of requirements specification, as exemplified by agile programming methodologies in which the tests are developed before the corresponding program code. In order to better understand students’ conceptual difficulties with programming, we conducted a series of experiments in which students were required to write both unit tests and program code for non-trivial problems. Their code and tests were then assessed separately for correctness and ‘coverage’, respectively. The results allowed us to directly compare students’ abilities to characterise a computational problem, as a unit test suite, and develop a corresponding solution, as executable code. Since understanding a problem is a pre-requisite to solving it, we expected students’ unit testing skills to be a strong predictor of their ability to successfully implement the corresponding program. Instead, however, we found that students’testing abilities lag well behind their coding skills.

The adoption of e-learning 2.0 in higher education by teachers and students : an investigation using mixed methods approach

This paper describes an approach to investigate the adoption of Web 2.0 in the classroom using a mixed methods study. By using a combination of qualitative or quantitative data collection and analysis techniques, we attempt to synergize the results and provide a more valid understanding of Web 2.0 adoption for learning by both teachers and students. This approach is expected to yield a better holistic view on the adoption issues associated with the e-learning 2.0 concept in current higher education as opposed to single method studies done previously. This paper also presents some early findings of e-learning 2.0 adoption using this research method

Work-integrated learning courses : an essential component for preparing students to work in statutory child protection?

Undergraduate programs can play an important role in the development of individuals wanting professional employment within statutory child protection agencies: both the coursework and the work-integrated learning (WIL) components of degrees have a role in this process. This paper uses a collective case study methodology to examine the perceptions and experiences of first year practitioners within a specific statutory child protection agency in order to identify if they felt prepared for their current role. The sample of 20 participants came from a range of discipline backgrounds with just over half of the sample (55 per cent) completing a WIL placement as part of their undergraduate studies. The results indicate that while some participants were able to identify and articulate specific benefits from their undergraduate coursework studies all participants who had undertaken a WIL placement as part of their degree believed the WIL placement was beneficial for their current work.

Compounding practices in Queensland : experiences and perceptions of pharmacists and pharmacy students

Background: Changes in the roles of the contemporary pharmacist has seen a decline in the number and variety of extemporaneously compounded dosage forms. Pharmacy curricula reflect this change with a reduction in the emphasis on extemporaneous compounding practice. Aim: To elicit information about extemporaneously compounded dosage forms and perceptions of compounding practice from pharmacists and pharmacy students. Method: Self-administered surveys were mailed to 1063 pharmacists and offered online to 896 pharmacy undergraduates across the 4 years of a Bachelor of Pharmacy program in Queensland. Results: 382 (36%) pharmacists and 455 (51%) students completed the survey. Most pharmacists (96%) reported compounding a product in the 12 months prior to the survey, particularly semi-solids (89%) and liquids (64%) for external use. Most pharmacies (> 96%) owned basic compounding equipment, such as a slab and spatula, mortar and pestle, and cylindrical/conical measures. Half of the pharmacies used mechanical rather than electronic balances. Students expressed greater confidence in their ability to use basic compounding equipment and to perform basic compounding tasks as they progressed through the 4-year degree course. Pharmacists’ views on students’ ability to compound basic products at the end of their degree were generally similar to the proportion of final-year students who reported they could confidently complete the task. Conclusion: Despite a decline in extemporaneously compounded products in community pharmacy, pharmacy graduates need to be competent in compounding techniques.

Risky driving behavior among university students and staff in the Sultanate of Oman

Background: There is a well developed literature on research investigating the relationship between various driving behaviours and road crash involvement. However, this research has predominantly been conducted in developed economies dominated by western types of cultural environments. To date no research has been published that has empirically investigated this relationship within the context of the emerging economies such as Oman. Objective: The present study aims to investigate driving behaviour as indexed in the Driving Behaviour Questionnaire (DBQ) among a group of Omani university students and staff. Methods: A convenience non-probability self- selection sampling approach was utilized with Omani university students and staff. Results: A total of 1003 Omani students (n= 632) and staff (n=371) participated in the survey. Factor analysis of the BDQ revealed four main factors that were errors, speeding violation, lapses and aggressive violation. In the multivariate logistic backward regression analysis, the following factors were identified as significant predictors of being involved in causing at least one crash: driving experience, history of offences and two DBQ components i.e. errors and aggressive violation. Conclusion: This study indicates that errors and aggressive violation of the traffic regulations as well as history of having traffic offences are major risk factors for road traffic crashes among the sample. While previous international research has demonstrated that speeding is a primary cause of crashing, in the current context, the results indicate that an array of factors is associated with crashes. Further research using more rigorous methodology is warranted to inform the development of road safety countermeasures in Oman that improves overall traffic safety culture.

Teaching journalism students how to tell Indigenous stories in an informed way : a work integrated learning approach

Australian journalism schools are full of students who have never met an Aboriginal or Torres Strait Island person and who do not know their history. Journalism educators are ill-equipped to redress this imbalance as a large majority are themselves non-Indigenous and many have had little or no experience with the coverage of Indigenous issues or knowledge of Indigenous affairs. Such a situation calls for educational approaches that can overcome these disadvantages and empower journalism graduates to move beyond the stereotypes that characterize the representation of Indigenous people in the mainstream media. This article will explore three different courses in three Australian tertiary journalism education institutions, which use Work-Integrated Learning Approaches to instil the cultural competencies necessary to encourage a more informed reporting of Indigenous issues. The findings from the three projects illustrate the importance of adopting a collaborative approach by industry, the Indigenous community and educators to encourage students’ commitment to quality journalism practices when covering Indigenous issues.

Changing relationships : engaging students and staff in the design studio

QUT Learning and Teaching Unit Seminar Making a Real Difference: Learning and Teaching Grants Showcase This event recognised and shared teaching innovations, including those from faculty learning and teaching grants. The Showcase featured four ALTC Grant project leaders (Helen Partridge, Sylvia Edwards, Robyn Nash and Mary Ryan) who had recently completed or were about to complete their grants. Each QUT faculty nominated two 2010 faculty teaching and learning grant recipients to showcase grant outcomes via a poster. Poster: Shannon Satherley & Abbe Winter Changing Relationships: Engaging Students and Staff in the Design Studio 'In the design studio learning environment, traditional student and staff expectations are of close contact teaching and learning. However, in recent years increasing class sizes have meant students experiencing reduced personal staff attention, and increasingly feeling “anonymous” and correspondingly disengaged, to the detriment of quality learning (Carbone 1998: 8; Biggs 2003). Concurrently, there has been a necessary increase in teaching by sessional (casual) teaching staff at QUT, with varied levels of experience and assurance. While teachers primarily regard engagement as “cognitive and conative,” for students it is emotional: “... an essential need to feel that they were engaged with the context of their learning and that it was meaningful in some way” (Solomonides and Martin 2008: 18). As a response to these conditions, the Changing Relationships action-research project was run within a QUT School of Design studio unit in 2009 and 2010, based on the premise that engaged teaching can encourage emotionally engaged learning. The project inverted the structure of the traditional QUT studio unit, empowering both students and sessional staff with a sense of increased autonomy: literally changing the relationships within the studio learning environment.'

"The accounting conference"

The paper’s aim is to be a satirical reflection of participant experiences at an accounting conference.

Perceptions and attitudes of nursing students’ towards electronic health records

Introduction The onset of Personally Controlled Electronic Health Records in Australia demand healthcare decision making processes to comprise, understand and accept electronic health records (EHR). Nurses play a key, central role in the healthcare decision making process and their perceptions and attitudes of EHRs are significant [1], which develop during their academic life. However, studies aimed at nursing students’ attitudes of EHRs are very limited [2-4]. A proper understanding of these attitudes and how they evolve with academic progress is important. This paper presents results from a survey conducted at a leading University in Queensland, Australia as a first step to filling this gap.

The first year experience of social work students : developing a “sense of fit” and engagement with the profession : a practice report

Engagement is believed to be critical to a successful first year experience. This paper examines a range of strategies introduced into a first year Social Work and Human Services unit at Queensland University of Technology. The focus of these strategies was to enhance student engagement through building connections with peers, lecturers and the Social Work and Human Services professions. It is argued in this paper that students are more likely to continue with their studies if they are supported in building an emerging identity as both a university student and as a Social Work or Human Services practitioner. A range of strategies was introduced, including restructuring the unit to include an early intensive teaching block; inviting current practitioners to speak with students about the realities of practice; and embedding an academic skills component into the unit. Feedback from students highlighted the success of these strategies in developing their academic skills, building connections and embedding a sense of fit with the profession.