Perceptions of Character Education in a Seventh-Day Adventist School

Character education has been viewed by many educators as having significant historical, academic, and social value. Many stakeholders in education argue for character development as a curricular experience. While understanding the degree to which character education is of worth to stakeholders of institutions is important, understanding students, teachers, and administrators perspectives from their lived experiences is likewise significant. The purpose of this phenomenological study was to gain a deeper understanding of character education within a Biblical framework environment by examining the lived experiences of students, administrators, and teachers of a Seventh-day Adventist School. Phenomenology describes individuals’ daily experiences of phenomena, the manner in which these experiences are structured, and focuses analysis on the perspectives of the persons having the experience (Moustakas, 1994). ). This inquiry was undertaken to answer the question: What are the perceptions of students, teachers, and an administrator toward character education in a Seventh-day Adventist school setting? Ten participants (seven students and three adults) formed the homogeneous purposive sample, and the major data collection tool was semi-structured interviews (Patton, 1990; Seidman, 2006). Three 90-minute open-ended interviews were conducted with each of the participants. Data analysis included a three-phase process of description, reduction and interpretation. The findings from this study revealed that participants perceived that their involvement in the school’s character education program decreased the tendency to violence, improved their conduct and ethical sensibility, enhanced their ability to engage in decision-making concerning social relationships and their impact on others, brought to their attention the emerging global awareness of moral deficiency, and fostered incremental progress from practice and recognition of vices to their acquisition of virtues. The findings, therefore, provide a model for teaching character education from a Seventh-day Adventist perspective. The model is also relevant for non-Seventh day Adventists who aspire to teach character education as a means to improving social and moral conditions in schools.

Mathematical pedagogical content knowledge in early childhood education: A study in initial teacher education in Portugal

The study aims to explore the specificity of mathematics Pedagogical Content Knowledge in Early Childhood Education Pedagogy. The pedagogy of ECE (Siraj-Blatchford, 2010) and the didactics of ECE (Pramling & Pramling-Samuelsson, 2011) suggest dimensions of knowledge that require strong content and PC knowledge of teachers. Recent studies about PCK of ECE teachers highlight similar specific dimensions: organization of educational environment and interactions with children (Lee, 2010, McCray, 2008, Rojas, 2008). The current framework for ECE Teacher Education in Portugal (since 2007) focuses both content knowledge and subject didactics. PCK has been labelled the 'great unknown' in ECE (Rojas, 2008) in traditions where the child's development is considered as the main knowledge base for ECE (Chen & McNamee, 2006, Cullen, 2005, Hedges & Cullen, 2005). We studied the perspectives of 27 initial teacher education students about knowledge for teaching and about ECE Pedagogy. We used one open-ended questionnaire and students' analysis of episodes focusing children's answers or discourse relevant for mathematics (about high numbers and square root). The questionnaire was anonymous and students’ permission to use the answers was obtained. In the questionnaire, interactions with children (62%) and organization of the educational environment (38%) are highlighted as the most important focus for the teacher. Students suggested tasks that were adult planned and oriented to further the situations presented in the episodes. Very few references to children's exploratory actions (Bonawitz et al., 2011) were made. The specificity of ECE (child initiated activities, e.g.) needs to be further developed in initial teacher education.

The impact of ethics education in medical laboratory science.

Teachers and students were asked what ethics education is offered in their program. The survey of the teachers regarding ethics education revealed some differences between english and french schools. It was found that franch schools favoured ethics courses taught by philosophers while english schools favoured ethics courses taught by health care providers. Furthermore, case studies were reported to be used more often in english schools and more often in assignments. However, regarless of the differences, 87 % of teachers agreed that ethics training is a high priority and most teachers thought that ethics training in their programs was adequate. At same time, students were asked to answer some questions that involved ethical dilemmas wherein some moral decisions would have to be made. Their responses revealed their level of moral development, based on Kohlberg's theory of moral development. The impact of ethics courses in the curriculum on moral development was correlated taking into account what ethics education students actually received with what year-of-study they were in (1st year, end of program or two years post graduation). Students were presented scenarios about falsifying records, communication, student dishonesty and preanalytical impact on patient care. These are authentic issues that technologists face on a daily basis. In reply to multiple-choice questions, respondents chose, in order of personal preference, the three best answers out of six offered to complete a statement regarding ethics. Statistical analysis was performed using SPSS (Statistical Package for Social Studies), employing crosstabulations and Oneway Anova. Factors including respondents age range, mother tongue, gendre, and years of schooling were considered.

The Acknowledgment of the Education in the Construction of the School Project

This article collects the main ideas constructed during a research process that allowed an approach to the study of the construction of school identities. The approach undertaken starts off not only from an analysis of the way in which the identities that converge in the dynamics of an educational institution and their relationship with the national educational proposal are constructed and articulated, but also the identification, starting from that analysis, of some possible lines of action on the formation of education professionals.

Distance Education in the Professionalization of People with Disability and Prison Inmates

This paper illustrates the impact of the Universidad Estatal a Distancia  (UNED, by its Spanish acronym) in supporting and professionalizing the vulnerable groups of the Costa Rican society, including prison inmates, persons with physical disability, individuals from remote areas, among others.  This study attempts to answer this type of questions: What kind of support has been provided to these sectors?  What are the challenges faced by distance education universities to succeed?  How does UNED have solved these challenges?  What is the impact of the Universidad Estatal a Distancia on the Costa Rican society for the professionalization of its population?  Documentation and statistics have been used in the study; in addition, two people who graduated from UNED were selected to illustrate the type of cases the University serves.(1) Translator’s note: It refers to the “Costa Rican Distance Education State University”.

Myanmar higher education in transition: the interplay between state authority, student politics and international actors.

The Myanmar “period of transition” (2011-2021) has often been described as a puzzle. Various scholars have begun to engage with the Myanmar context in an effort to grasp the essence of the transition it underwent during President Thein Sein’s USPD and Aung San Suu Kyi’s NLD governments. My work focuses on a specific policy sector, higher education, with a view to contributing to this scholarly debate regarding what was actually happening inside this complex country “transition”, especially in terms of collective participation in the process of political and social change. Reviewing existing scholarly literature on the politics of higher education, my study employs a triangle of analysis in which higher education reform is framed as the interplay of action on the part of “state authority”, “student politics” and “international actors”. What does this interplay lens reveal if we consider Myanmar’s “period of transition”? I argue that it shows the ambiguity and contradiction of tangible pushes for progressive social change that coexisted with authoritarian currents and the reinforcement of the societal position of dominant elites. At the policy level, ultimately, a convergence of interests between international actors and state authority served as the force driving the new higher education reform towards a neo-liberal model of governance and autonomy. This work unpacks the higher education reform process thanks to qualitative data gathered through extensive participant observation, in-depth interviewing and critical discourse analysis, shedding light on the rich narratives of those involved in the politics of higher education in Myanmar.

Consultoria de gestão numa entidade do setor não lucrativo

Relatório de Estágio apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação da Professora Doutora Amélia Silva

Behavioristinen investointitutkimus ja investointilaskentamenetelmien opetus Suomessa

Tämän Pro gradu -tutkielman tavoitteena on selvittää, millaisia menetelmiä Suomen kauppatieteellisissä yksiköissä opetetaan laskentatoimen opiskelijoille investointien kannattavuuden arvioimiseen, ja onko sillä havaittavaa vaikutusta yritysten tosiasialliseen investointikäyttäytymiseen pitkällä aikavälillä. Tutkimusmuotona käytetään laadullista tutkimusmenetelmää. Tutkimuksen teoriaosuudessa esitellään kirjallisuuskatsaus behavioristiseen investointi-tutkimukseen ja empiirinen aineisto puolestaan kerättiin kyselytutkimuksella, jonka kohderyhmänä oli suomalaisissa kauppakorkeakouluissa toimivat laskentatoimen professorit. Tutkimusaineistoa myös syvennettiin puolistrukturoidulla haastattelulla. Tutkimustulosten perusteella havaitaan, että nettonykyarvon käyttö suomalaisissa yrityksissä on lähentynyt kansainvälistä tasoa, mutta reaalioptioiden käyttö on miltei olematonta verrattuna kansainvälisiin käytäntöihin. Suomessa syvällisimmin opetetut investointilaskentamenetelmät ovat nettonykyarvon ja sisäisen korkokannan menetelmät. Tuloksista voidaan päätellä myös, että klassiset investointilaskentamenetelmät, bisnesanalytiikka ja reaalioptiot ovat tärkeä osa laskentatoimen opetusta tulevaisuudessa, mutta syvällisesti reaalioptioihin fokusoitunutta opetusta ei juurikaan ole tällä hetkellä tarjolla.

O ensino de julgamento e tomada de decisão nos cursos de graduação em ciências contábeis no Brasil

A convergência das normas brasileiras de contabilidade às normas internacionais permitiu que nossas regras mudassem a um novo patamar. Os princípios contábeis anteriores eram baseados em um conjunto de regras detalhadas e autoridades reguladoras verificavam a adequação dos Demonstrativos Financeiros a estas regras. Com a mudança surgiu um novo paradigma, as novas normas são baseadas muito mais em princípios do que em regras, especificamente em conformidade com os International Financial Reporting Standards (IFRS) na elaboração dos Demonstrativos Financeiros, que depende do julgamento profissional em maior escala do que em conformidade com as antigas normas baseadas em regras. Este trabalho teve o objetivo de investigar como vem sendo abordado o Julgamento e Tomada de Decisão (J&TD) nos cursos de Graduação em Ciências Contábeis, onde é iniciada a formação de competências e habilidades do profissional da área.

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.

Buzz-words in international management education

Buzz words are used by professional academics to signal that the author or speaker is aware of current trends in the subject. Buzz worfds are usually introduced in a specific context, but as they become more popular they are used in other contexts where their meaning is less clear. This creates ambiguity, whhich can be deployed to advance spurious arguments that are difficult for opponents to refute. This thesis is illustrated by reference to the use of the 'strategy' concept in intermnational management education

Corpos na escola : (des)compassos entre a educação física e a religião = Bodies in school: (un)measures between physical education and religion

Universidade Estadual de Campinas . Faculdade de Educação Física

The right to screens: from media education to educommunication in Brazil

Social organizations, local governments and the media in Brazil are confronting them, selves over the need for an oversight board to guarantee quality television programming, and establishing a system to determine which television programs are appropriate for which television time slots. Across Brazil, a representative body of children and young adults have determined that the right to receive quality programming is not currently being met. Children of the new generation see themselves as having a right to access new technologies which enable them to produce their own messages according to their own creativity, interests, and social participation. This new generation wants to go beyond education in order to watch and conquer their ""right to screens"".

The Ethics and Citizenship Program: a Brazilian experience in moral education

This article describes the Ethics and Citizenship Program, a moral education project developed by the Brazilian government to promote education in ethics and citizenship in Brazilian fundamental and middle schools through four key themes: ethics, democratic coexistence, human rights and social inclusion. Some findings from a research project that investigated whether such a program did in fact promote the ethical and citizenship awareness of participating students are outlined. As an introduction to the paper`s main concerns, the Brazilian socioeconomic context is characterised, followed by a description of the historical background of moral education in Brazil.

Air Pollution and Mortality in Latin America The Role of Education

Background: People with less education in Europe, Asia, and the United States are at higher risk of mortality associated with daily and longer-term air pollution exposure. We examined whether educational level modified associations between mortality and ambient particulate pollution (PM(10)) in Latin America, using several timescales. Methods: The study population included people who died during 1998-2002 in Mexico City, Mexico; Santiago, Chile; and Sao Paulo, Brazil. We fit city-specific robust Poisson regressions to daily deaths for nonexternal-cause mortality, and then stratified by age, sex, and educational attainment among adults older than age 21 years (none, some primary, some secondary, and high school degree or more). Predictor variables included a natural spline for temporal trend, linear PM(10) and apparent temperature at matching lags, and day-of-week indicators. We evaluated PM(10) for lags 0 and I day, and fit an unconstrained distributed lag model for cumulative 6-day effects. Results: The effects of a 10-mu g/m(3) increment in lag 1 PM(10) on all nonextemal-cause adult mortality were for Mexico City 0.39% (95% confidence interval = 0.131/-0.65%); Sao Paulo 1.04% (0.71%-1.38%); and for Santiago 0.61% (0.40%-0.83%. We found cumulative 6-day effects for adult mortality in Santiago (0.86% [0.48%-1.23%]) and Sao Paulo (1.38% [0.85%-1.91%]), but no consistent gradients by educational status. Conclusions: PM(10) had important short- and intermediate-term effects on mortality in these Latin American cities, but associations did not differ consistently by educational level.