921 resultados para Accounting students
Resumo:
We extended the previous work of Moss, O’Connor and White, to include a measure of group norms within the theory of planned behaviour (TPB), to examine the influences on students’ decisions to use lecture podcasts as part of their learning. Participants (N = 90) completed the extended TPB predictors before semester began (Time 1) and mid-semester (Time 2) and reported on their podcast use at mid-semester (Time 2) and end of semester (Time 3). We found that attitudes and perceived social pressures were important in informing intentions at both time points. At Time 1, perceptions of control over performing the behaviour and, at Time 2, perceptions of whether podcast use was normative among fellow students (group norms) also predicted intended podcast use. Intentions to use podcasting predicted self-reported use at both Time 2 and Time 3. These results provide important applied information for educators to encourage student use of novel on-line educational tools.
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Scientific visualisations such as computer-based animations and simulations are increasingly a feature of high school science instruction. Visualisations are adopted enthusiastically by teachers and embraced by students, and there is good evidence that they are popular and well received. There is limited evidence, however, of how effective they are in enabling students to learn key scientific concepts. This paper reports the results of a quantitative study conducted in Australian chemistry classrooms. The visualisations chosen were from free online sources, intended to model the ways in which classroom teachers use visualisations, but were found to have serious flaws for conceptual learning. There were also challenges in the degree of interactivity available to students using the visualisations. Within these limitations, no significant difference was found for teaching with and without these visualisations. Further study using better designed visualisations and with explicit attention to the pedagogy surrounding the visualisations will be required to gather high quality evidence of the effectiveness of visualisations for conceptual development.
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This paper reports findings from the Choosing Science study (Lyons & Quinn, 2010) indicating that Australian Year 10 students in small rural or remote areas tend to regard their science lessons as less relevant than do students in larger towns and cities. Specifically, those in small rural or remote schools were significantly more inclined than their city peers to disagree that what they learned in science classes 'helped them make sense of the world'. They were also significantly more likely to strongly agree that they found science lessons boring, and to strongly disagree that science was one of the most interesting subjects. Potential explanations discussed include a mismatch between science curriculum content and the everyday experiences of students in these regions, the relative shortage of experienced specialist science teachers in rural or remote areas and a lack of opportunities to demonstrate the relevance of school science, among others. The paper considers the implications of these findings in relation to the Australian Science Curriculum and whether it is likely to better address the needs of rural and remote students.
Resumo:
This paper reports findings from an Australian survey of Year 10 students (N=3759) indicating that those in small rural and remote areas tend to enjoy school science significantly less than their peers in larger towns and cities (Lyons & Quinn, 2010). The study also found that rural and remote students were less inclined than those in other locations to enjoy science relative to other subjects. Such a result has not previously been recorded in the science education literature and raises a number of questions about the relevance and quality of the science education experienced by rural and remote students. It also raises timely questions about the applicability to rural and remote students of an Australian Science Curriculum. The paper explores these issues and their implications for policy and research.
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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 2014 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2014 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"-- Publishers website
Resumo:
Disproportionate representation of males and females in science courses and careers continues to be of concern. This article explores gender differences in Australian high school students’ perceptions of school science and their intentions to study university science courses. Nearly 3800 15-year-old students responded to a range of 5-point Likert items relating to intentions to study science at university, perceptions of career-related instrumental issues such as remuneration and job security, self-rated science ability and enjoyment of school science. Australian boys and girls reported enjoying science to a similar extent, however boys reported enjoying it more in relation to other subjects than did girls, and rated their ability in science compared to others in their class more highly than did girls. There was no significant difference between the mean responses of girls and boys to the item “It is likely I will choose a science-related university course when I leave school” and the strongest predictors of responses to this item were items relating to students’ liking for school science and awareness from school science of new and exciting jobs, followed by their perceived self-ability. These results are discussed in relation to socio-scientific values that interact with identity and career choices, employment prospects in science, and implications for science education.
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This edition includes a revised Year in Review section, which summarises the legislative developments in taxation over the previous 12 months, a listing of the passage of tax-related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and non-residents). A Tax Rates and Tables section which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies
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This paper reports results from a study comparing teachers’ and students’ perceptions about the relative degree of influence parents, teachers, friends, older students and careers advisors have on students’ decisions about enrolling in non-compulsory high school science subjects. The comparison was carried out as part of the Choosing Science project - a large-scale Australian study of 15 year-old students’ experiences of school science and intentions regarding further participation. The study found that students considered their science teachers to have had the greatest influence, followed by parents and then friends. In contrast, however, science teachers believed their students to be most influenced in their decisions by friends and peers, followed by older students and siblings and parents, with teachers themselves having relatively little influence. Both groups believed that advice from careers advisors was of little influence. The findings are unique in the science education literature in providing an insight into differences and similarities in the perceptions of students and their teachers. In particular they indicate that teachers play a far greater role in students’ decisions about enrolling in science than they believe. This has important implications for science teachers and teacher educators in terms of appreciating their influence and applying it in ways that encourage participation in science courses.
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This paper reports and discusses a contentious result from an Australia-wide study of the influences on students' decisions about taking senior science subjects. As part of the Choosing Science study (Lyons and Quinn 2010) 3759 Year 10 students were asked to indicate which stage of their schooling (lower primary, upper primary, lower secondary, middle secondary) they had most enjoyed learning science. Crosstabulations of responses revealed that around 78% of students indicated that they had enjoyed learning science more in secondary than in primary school, and 55% enjoyed it the most during Years 9 and 10. The perception that school science was more enjoyable in high school was also found among students who did not intend taking science in Year 11, though to a lesser extent. These findings are unexpected and significant, challenging the prevailing view that enjoyment of school science steadily declines after primary school. The paper elaborates on the findings and suggests that the different conclusions arrived at by studies in this field may be due to the different methodologies employed.
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This paper explores issues of gender in Year 10 Australian students‘ experiences of science at school, their self-reported ability in science and their perceptions of science as a subject choice for senior secondary school. A sample of 3759 Year 10 students from across Australia responded to Likert-style questions related to these issues, with findings showing gender differences in perceptions of science, self-rated ability, and reasons for choosing not to study further science. Moreover, interesting contrasts were revealed in patterns of difference of self-rated ability for boys and girls across single-sex and co-educational schools.
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Long-running debates over the value of university-based journalism education have suffered from a lack of empirical foundation, leading to a wide range of assertions both from those who see journalism education playing a crucial role in moulding future journalists and those who do not. Based on a survey of 320 Australian journalism students from six universities across the country, this study provides an account of the professional views these future journalists hold. Findings show that students hold broadly similar priorities in their role perceptions, albeit to different intensities from working journalists. The results point to a relationship between journalism education and the way in which students' views of journalism's watchdog role and its market orientation change over the course of their degree – to the extent that, once they are near completion of their degree, students have been moulded in the image of industry professionals.
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The value of tertiary journalism education is an often hotly-debated topic among journalism educators and in the industry. Yet, the voices of students are often not heard in these debates. For example, we know relatively little about why young people actually decide to study journalism, what area of journalism they want to work in and what they are looking for in a job. To shed more light on the student perspective, this paper reports on a survey of 320 undergraduate journalism students at six Australian universities. The results show that only a minority actually want to work in news journalism, while most prefer entertainment-focussed areas. Students are motivated mainly by a love for writing and because they like journalism as a profession. In terms of job characteristics, they are particularly interested in their own career progression, but also in the extent to which they can provide a public service.
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New technologies, in particular the Internet, have transformed journalistic practices in many ways around the world. While a number of studies have investigated how established journalists are dealing with and using new technologies in a number of countries, very little attention has been paid to how student journalists view and use the Internet as a source of news. This study examined the ways in which second and third-year journalism and arts students at the University of Queensland (Australia) get their news, how they use the Internet as a news channel, as well as their perceptions and use of other new technologies. The authors draw on the theoretical frameworks of uses and gratifications, as well as the media richness theory to explore the primary reasons why students use and perceive the Internet as a news channel.
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Web 2.0 technologies are increasingly being used to support teaching in higher education courses. However, preliminary research has shown that students are using such technologies primarily for social purposes, rather than as a means of further engaging with academic content. This study examines a cohort of tertiary students' use of a Facebook page, which was created for a second year university policing unit at the Queensland University of Technology in Brisbane, Australia. Results from content analysis of the Facebook "wall" and a survey of student users and non-users showed that although students only demonstrated very little active engagement with academic content posted on the site (that is, they were reluctant to interact with unit materials in a way that would leave a digital trace), they reported that Facebook had increased their ability to engage with and critically analyse the unit content. In alignment with other research in this area, students also reported the usefulness of the Facebook page for increasing communication with their peers and with the teaching staff. This paper concludes by offering a number of best practice guidelines for the use of Facebook in tertiary education.
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"in a world which is experiencing unprecedented deforestation and widespread global environmental threats there is something intuitively right about planting a tree" (Future Forests (Fiji) Limited) The above quote demonstrates that even in the wake of global environmental crisis that hope still remains and that humans can still control their destiny. This opportunity to effect positive environmental change is one of the main aims of the South Pacific Stock Exchange’s (SPSE) most recent publicly listed company: Future Forest (Fiji) Limited. Incorporated in 2004 and listed on SPSE in 2011, the company is Fiji’s first large-scale commercial hardwood forest plantation and nursery. Future Forest (FF) is the only company listed on the SPSE with biological assets or “living assets.” The accounting standard for biological assets is IAS 41: Agriculture. This standard prescribes the use of fair value as the basis of valuation. While a more relevant method of valuation, the application of fair value accounting can be more costly and burdensome for companies in developing economies (White 2008). In line with the journal’s theme of agriculture, this article explores the issues, challenges and potential benefits involved in applying fair value accounting for biological assets in a developing economy such as Fiji using the case of Future Forest (Fiji) Limited.