921 resultados para Accounting students


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Aims To evaluate if a revamped business management course for 4th year undergraduate pharmacy students had achieved the course aims of not only improving pharmacy students’ perceived understanding of pharmacy business management topics but also increasing their confidence in their business management knowledge and skills. Background Student feedback from previous years had indicated that the cohort had struggled to translate theoretical business management concepts learned in the classroom into practice in the workplace. To address this problem the course has been changed to a ‘flipped classroom’ format with face-to-face time focusing on case-based scenarios and interactive classroom discussion with some role plays. Method Both course assessment throughout the semester and a student survey informed the evaluation process. Results After completing the course, students felt they had increased their knowledge of business management concepts but many indicated that they lacked the confidence to undertake basic management functions. Conclusions Further course restructuring is required with a greater focus on skills development.

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A graduate psychology student reflects upon the experience of learning psychodynamic psychotherapy exclusively in the classroom. The majority of undergraduate psychology students have scant, and frequently inaccurate, exposure to psychodynamic psychotherapy. This appears to heavily influence students’ choice of postgraduate programs, and to reduce the likelihood that they will expose themselves to psychodynamic therapy at any stage of their careers. It is hoped that the original insights provided by this reflection will inform the development of psychodynamic psychotherapy teaching material that can be imparted effectively in undergraduate programs, even when access to patients and supervisors is not possible, so that more students are inspired to study psychodynamic psychotherapy in postgraduate programs.

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This thesis investigated the information literacy experiences of EFL (English as a Foreign Language) students in a higher education institution in the United Arab Emirates (UAE). Phenomenography was used to investigate how EFL students' 'used information to learn' (ie. information literacy). The study revealed that EFL students' experienced information literacy across four categories and had varying experiences of information and learning. The research also showed that EFL students' faced a number of challenges and barriers due to language that impacted on their experiences of reading, understanding, accessing and translating information.

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Universities no longer equip graduates solely with the content knowledge of their discipline, but also with prospective employment skills. Professions also seek graduates who can ‘collaborate, share skills and knowledge, and communicate their ideas effectively’ (Kruck and Reif, 2001, p 37). However, as admission to university does not always guarantee that one is well equipped for the task, first year students also need guidance in the development of academic skills. This session describes two models of peer assisted learning embedded within the Torts and Legal Foundations B units at the Faculty of Law, Queensland University of Technology, and how they are used to supplement student understanding of substantive law with the development of academic and work-related skills. Student perceptions of the programs developed are considered, together with the challenges faced. Session participants will be asked to contribute to a discussion of these challenges and to offer ideas on their redress.

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This paper reports a number of findings from the Interests and Recruitment in Science (IRIS) study carried out in Australia in 2011. The findings concern the perceptions of first year university students in science, technology and engineering courses about the influence of museums/science centres and outreach activities on their choice of course. The study found that STE students in general tended to rate museums/science centres as more important in their decisions than outreach activities. However, a closer examination showed that females in engineering courses were significantly more inclined to rate outreach activities as important than were males in engineering courses or females in other courses. The implications of this finding for strategies to encourage more young women into engineering are discussed.

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This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army’s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits. [Cet article vise à contribuer à la littérature sur la mise en place des systèmes de contrôle de gestion. À cette fin, nous questionnons ce qui est discuté lors du choix d’un système de contrôle et sur quoi repose in fine la décision. Cet article est fondé sur une approche ethnométhodologique de l’Armée du Salut en France permise par notre double qualité de chercheurs mais également de conseiller auprès de la direction de l’organisation entre 2000 et 2007. Un accès illimité à des données internes nous permet ainsi de mettre en lumière les aspects méconnus et invisibles du contrôle de gestion : les discussions et interactions entourant le choix d’outils. Nous contribuons à la compréhension de l’émergence du besoin de contrôle, des étapes et du processus de choix d’outils et enfin du contrôle de gestion dans une organisation à but non lucratif.]

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We consider the problem of combining opinions from different experts in an explicitly model-based way to construct a valid subjective prior in a Bayesian statistical approach. We propose a generic approach by considering a hierarchical model accounting for various sources of variation as well as accounting for potential dependence between experts. We apply this approach to two problems. The first problem deals with a food risk assessment problem involving modelling dose-response for Listeria monocytogenes contamination of mice. Two hierarchical levels of variation are considered (between and within experts) with a complex mathematical situation due to the use of an indirect probit regression. The second concerns the time taken by PhD students to submit their thesis in a particular school. It illustrates a complex situation where three hierarchical levels of variation are modelled but with a simpler underlying probability distribution (log-Normal).

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Through its Electronic Delivery of Gator Engineering (EDGE) program, University of Florida (UF) offers online master’s degrees from participating departments within the UF College of Engineering. Each master’s degree requires 10 courses (3 credit hours each). One interesting and unique aspect of the EDGE pro-gram is that distance learners are registered concurrently in the same courses with traditional on-campus students. This paper examines the specific challenges involved in integrating distance students into on-campus courses, including communication, interaction, access to resources, and equal grading practices.

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Charities' fundraising financial transactions should be reported in the interests of accountability, and the report should be publicly available. However, research shows that at present there is little consistency in how fundraising is defined or in how such transactions are reported, and little guidance from accounting standards. This report examines whether the current reporting of fundraising in annual financial statements by Australian charities is fit for the purposes of informing the donating public and other stakeholders, whether through the Australian Charities and Not-for-profits Commission’s registry strategy or through other means such as private ratings agencies. The authors endeavour to suggest a way forward if it is not.

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Executive summary of Report examining definitions of fundraising and formal Australian accounting standards to ascertain their impact on reporting fundraising transactions by not-for-profit entities.

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Background In Australia, the profession of pharmacy has undergone many changes to adapt to the needs of the community. In recent years, concerns have been raised with evidence emerging of workforce saturation in traditional pharmacy practice sectors. It is not known how current final year pharmacy students’ perceive the different pharmacy career paths in this changing environment. Hence investigating students’ current experiences with their pharmacy course, interaction with the profession and developing an understanding of their career intentions would be an important step, as these students would make up a large proportion of future pharmacy workforce Objective The objective of this study was thus to investigate final year students’ career perspectives and the reasons for choosing pharmacy, satisfaction with this choice of pharmacy as a tertiary course and a possible future career, factors affecting satisfaction and intention of future career paths. Methods A quantitative cross sectional survey of final year students from 3 Australian universities followed by a qualitative semi-structured interview of a convenience sample of final year students from the University of Sydney. Results ‘Interest in health and medicine’ was the most important reason for choosing pharmacy (n=238). The majority of students were ‘somewhat satisfied’ with the choice of pharmacy (35.7%) as a course and possible future career. Positive associations were found between satisfaction and reasons for joining pharmacy such as ‘felt pharmacy is a good profession’ (p=0.003) while negative associations included ‘joined pharmacy as a gateway to medicine or dentistry’ (p=0.001). Quantitate and qualitative results showed the most frequent perception of community pharmacy was ‘changing’ while hospital and pharmaceutical industry was described as ‘competitive’ and ‘research’ respectively. The highest career intention was community followed by hospital pharmacy. Conclusion Complex factors including university experiences are involved in shaping students’ satisfaction and perception of career. This may relate to challenges in the community pharmacy sector, job opportunities in hospital and limited understanding of the pharmaceutical industry. The results offer insight for the profession in terms of entry into various roles and also to pharmacy educators for their roles in shaping curricula and placement experiences that attract future graduates to defined career pathways in pharmacy.

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This paper examines the outsourcing of accounting services by Australian accounting firms. It considers what, if any, impact the outsourcing of accounting services may have on accounting graduates if entry level tasks normally completed by graduates are sent to offshore processing centres. This paper categorises the most important prerequisite skills requirements of new junior employees identified by accounting firms in Australia.

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Active and collaborative learning are becoming essential strategies to attract, engage and retain students. These methods have been adopted within the Science and Engineering Faculty of Queensland University of Technology for use in its Science, Information Technology and Engineering degrees. This paper describes the adoption and application of these techniques in a specific first year unit in a new Bachelor of Information Technology degree which has majors in Computer Science and Information Systems. The paper reports on the design, development and implementation of this foundation subject and discusses how it uses active and collaborative learning to teach design thinking through a series of design challenges, and how it uses critiquing and reflection to ensure that students become more aware of design and team processes.

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Three initiatives with respect to water reporting in the mining sector are compared in this paper to understand the quantities that are asked for by each initiative and the guidelines of those initiatives through means of a case study. The Global Reporting Initiative (GRI) was chosen because it has achieved widespread acceptance amongst mining companies and its water-related indicators are widely reported in corporate sustainability reporting. In contrast, the Water Footprint Network, which has been an important initiative in food and agricultural industries, has had low acceptance in the mining industry. The third initiative is the Water Accounting Framework, a collaboration between The Minerals Council of Australia and the Sustainable Minerals Institute of the University of Queensland. A water account had previously been created according to the Water Accounting Framework for the case study site, an open pit coal mine in the Bowen Basin. The resulting account provided consistent data for the Global Reporting Initiative (GRI) and the Water Footprint attributable to mining but in particular, a deficiency in the GRI indicator of EN10 reuse and recycling efficiency was illustrated quantitatively. This has far-reaching significance due to the widespread use of GRI indicators in mining corporate reports.

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In design studio, sketching or visual thinking is part of processes that assist students to achieve final design solutions. At QUT’s First and Third Year industrial design studio classes we engage in a variety of teaching pedagogies from which we identify ‘Concept Bombs’ as an instrumental in the development of students’ visual thinking and reflective design process, and also as a vehicle to foster positive student engagement. Our ‘formula’: Concept Bombs are 20 minute design tasks focusing on rapid development of initial concept designs and free-hand sketching. Our experience and surveys tell us that students value intensive studio activities especially when combined with timely assessment and feedback. While conventional longer-duration design projects are essential for allowing students to engage with the full depth and complexity of the design process, short and intensive design activities introduce variety to the learning experience and enhance student engagement. This paper presents a comparative analysis of First and Third Year students’ Concept Bomb sketches to describe the types of design knowledge embedded in them, a discussion of limitations and opportunities of this pedagogical technique, as well as considerations for future development of studio based tasks of this kind as design pedagogies in the midst of current university education trends.