921 resultados para Accounting students


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This article discusses the design of interactive online activities that introduce problem solving skills to first year law students. They are structured around the narrative framework of ‘Ruby’s Music Festival’ where a young business entrepreneur encounters various issues when organising a music festival and students use a generic problem solving method to provide legal solutions. These online activities offer students the opportunity to obtain early formative feedback on their legal problem solving abilities prior to undertaking a later summative assessment task. The design of the activities around the Ruby narrative framework and the benefits of providing students with early formative feedback will be discussed.

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This reports a study that seeks to explore the experience of students majoring in technology and design in an undergraduate education degree. It examines their experiences in finding and using information for a practical assignment. In mapping the variation of the students' experience, the study uses a qualitative, interpretive approach to analyse the data, which was collected via one-to-one interviews. The analysis yielded five themes through which technology education students find and use information: interaction with others; experience (past and new); formal educational learning; the real world; and incidental occurrences. The intentions and strategies that form the students' approaches to finding and using information are discussed. So too are the implications for teaching practice.

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Introduction to Youth Services is a second year Social Work and Human Services unit. In this unit a reflective writing task was introduced to assess students’ reflections on an ongoing tutorial discussion to which they contributed. The discussion was based on a fictional young person each tutorial group ‘worked with’ across eight weeks of a semester. In developing the process and the criteria for the reflective journal, the ideas raised by the Teaching and Assessing Reflective Learning (TARL) in Higher Education project (see Chap. 2) were utilised, scaffolding the work with resources and submission of a draft. The students were also invited to choose the form of reflective process they used, it could be a written journal but did not need to be. The evidence exemplified that a reflective journal is an effective tool for students to record their developing understanding regarding the concept that issues people experience are complex and compounding. Importantly, it was also a useful vehicle for students to begin to consider the impacts of their own and others’ values and beliefs on their response to the issues raised within the case discussion. The reflective journal also helped participants to consider how this learning contributes to the ongoing development of their professional practice framework.

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In response to current and increasing demand for assurance on greenhouse gas statements, the International Auditing and Assurance Standards Board (IAASB) released an exposure draft of a new assurance standard, ISAE 3410 'Assurance on a Greenhouse Gas Statement' (IFAC 2011), to provide comprehensive guidance on these types of greenhouse gas (GHG) assurance engagements. Internationally, approximately 50 percent of GHG statements are independently assured. The related assurance market is competitive, with the accounting profession and those outside the profession currently holding approximately equal shares. This paper highlights the characteristics of GHG assurance engagements that warrant multi-disciplinary teamwork, the unique and interdependent skill-sets that different practitioners bring to these engagements, and the market forces that create a demand for diverse providers.

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There is increasing awareness and concern about law students' elevated distress levels amongst members of the Australian legal academy and the broader legal community. Disproportionately high levels of psychological distress, including depression, anxiety, and substance abuse, have been consistently documented in decades of research on American law student samples. Questions about whether these trends were an American phenomenon, and due to 'differences in demographics, pedagogy and culture' may not apply to Australian law students, began to be empirically addressed with the publication of the Brain and Mind Research Institute's Courting the Blues monograph in 2009. Amongst other findings, the comprehensive research in this monograph indicated that more than one-third of the surveyed law students from Australian universities experience high levels of psychological distress. Recent empirical research at a number of individual Australian law schools reveals similar trends, suggesting that aspects of the legal education experience may contribute to widespread distress levels amongst law students in Australia, as in the United States.

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A one size fits all approach dominates alcohol programs in school settings (Botvin et al., 2007), which may limit program effectiveness (Snyder et al., 2004). Programs tailored to the meet the needs and wants of adolescent groups may be more effective. Limited attention has been directed towards employing a full segmentation process. Where segmentation has been examined, the focus has remained on socio-demographic characteristics and more recently psychographic variables (Mathijssen et al., 2012). The current study aimed to identify whether the addition of behaviour could be used to identify segments. Variables included attitudes towards binge drinking (α = 0.86), behavioral intentions’ (α = 0.97), perceived behavioral control (PBC), injunctive norms (α = 0.94); descriptive norms (α = 0.87), knowledge and reported behaviour. Data was collected from five schools, n = 625 (32.96% girls). Two-Step cluster analysis produced a sample (n = 625) with a silhouette measure of cohesion and separation of 0.4. The intention measure and whether students reported previously consuming alcohol were the most distinguishing characteristics - predictor importance scores of (1.0). A four segment solution emerged. The first segment (“Male abstainers” – 37.2%) featured the highest knowledge score (M: 5.9) along with the lowest-risk drinking attitudes and intentions to drink excessively. Segment 2 (“At risk drinkers” - 11.2%) were characterised by their high-risk attitudes and high-risk drinking intentions. Injunctive (M: 4.1) and descriptive norms (M: 4.9) may indicate a social environment where drinking is the norm. Segment 3 (”Female abstainers” – 25.9%) represents young girls, who have the lowest-risk attitudes and low intentions to drink excessively. The fourth and final segment (boys = 67.4%) (“Moderate drinkers” – 25.7%) all report previously drinking alcohol yet their attitudes and intentions towards excessive alcohol consumption are lower than other segments. Segmentation focuses on identifying groups of individuals who feature similar characteristics. The current study illustrates the importance of including reported behaviour in addition to psychographic and demographic characteristics to identify unique groups to inform intervention planning and design. Key messages The principle of segmentation has received limited attention in the context of school-based alcohol education programs. This research identified four segments amongst 14-16 year high school students, each of which can be targeted with a unique, tailored program to meet the needs and wants of the target audience.

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Pressure on children to succeed in high schools is a serious problem in Asian societies. The focus of this study in three provinces of Vietnam was to identify the thresholds at which supplementary study has positive or negative effects on mental health and academic achievement. The findings contribute evidence for parents, teachers and young people about optimal levels of supplementary study (2–3 hours per day) and the most beneficial mode (self-study versus cram classes and private tutors). The work will be used to inform policy makers about strategies to minimize harmful effects of study burden for high school students.

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Game playing contributes to the acquisition of required skills and competencies whilst supporting collaboration, communication and problem solving. This project introduced the board game Monopoly CityTM to tie theoretical class room learning with collaborative, play based problem solving.

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In 2012, the Australian Council of Deans of Education (ACDE), through the Queensland University of Technology, led a MATSITI project focusing on issues related to the retention, support and graduation of Aboriginal and Torres Strait Islander teachers in initial Teacher Education programs across Australia. While some of the barriers that impact on the graduation of Aboriginal and Torres Strait Islander teachers are well, known, this was the first large-scale Australian study to look at the issues nationally and in depth. Thirty-four Teacher Education programs across the country were audited, meetings were held in each state, both Aboriginal and Torres Strait Islander and non-Indigenous Faculty were consulted and approximately 70 Aboriginal and Torres Strait Islander pre-service teachers interviewed. This paper reports on the outcomes of that project, including the evidence that while recruitment into Teacher Education has, in some sites, reached parity, retention rates are well-below expected across the nation. The paper focuses both on the quantitative data and, even more significantly, on the voices of the pre-service teachers themselves, offering insights into the ways forward. As a result of this study, Deans and Heads of School of Teacher Education programs across the country have developed Action Plans alongside their university's Indigenous Higher Education Centres to improve support and retention of Aboriginal and Torres Strait Islander teachers.

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Many students enter business degrees without a defined career goal beyond working in the business world and adopt a scattergun approach to employability by accumulating certifications accessed through individual subjects. Yet, space and time limitations commonly prevent extended exposure to rewarding and interesting career subfields within main specialisations. This case study draws on student feedback collected over three years exploring students’ career interest following an elective human resource development subject in the final stage of a human resources major. Project-based curriculum provided students with scaffolded learning while undertaking key multiphase human resource development tasks. Subsequently, students reported human resource development career interest and intent, attributed to more realistic appreciation of human resource development’s activities, scope, and values. The paper makes an important contribution illustrating how curriculum design can transform instrumentalism into logically, emotionally, and intuitively based career engagement. Further, human resource development is a study and career area little mentioned in higher education or careers literature.

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Based on a survey of 4,393 journalism students in Australia, Brazil, Chile, Mexico, South Africa, Spain, Switzerland, and the United States, this study provides much-needed comparative evidence about students’ motivations for becoming journalists, their future job plans, and expectations. Findings show not only an almost universal decline in students’ desire to work in journalism by the end of their program but also important national differences in terms of the journalistic fields in which they want to work, as well as their job expectations. The results reinforce the need to take into account national contexts when examining journalism education across the globe.

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Traditional sensitivity and elasticity analyses of matrix population models have been used to inform management decisions, but they ignore the economic costs of manipulating vital rates. For example, the growth rate of a population is often most sensitive to changes in adult survival rate, but this does not mean that increasing that rate is the best option for managing the population because it may be much more expensive than other options. To explore how managers should optimize their manipulation of vital rates, we incorporated the cost of changing those rates into matrix population models. We derived analytic expressions for locations in parameter space where managers should shift between management of fecundity and survival, for the balance between fecundity and survival management at those boundaries, and for the allocation of management resources to sustain that optimal balance. For simple matrices, the optimal budget allocation can often be expressed as simple functions of vital rates and the relative costs of changing them. We applied our method to management of the Helmeted Honeyeater (Lichenostomus melanops cassidix; an endangered Australian bird) and the koala (Phascolarctos cinereus) as examples. Our method showed that cost-efficient management of the Helmeted Honeyeater should focus on increasing fecundity via nest protection, whereas optimal koala management should focus on manipulating both fecundity and survival simultaneously. These findings are contrary to the cost-negligent recommendations of elasticity analysis, which would suggest focusing on managing survival in both cases. A further investigation of Helmeted Honeyeater management options, based on an individual-based model incorporating density dependence, spatial structure, and environmental stochasticity, confirmed that fecundity management was the most cost-effective strategy. Our results demonstrate that decisions that ignore economic factors will reduce management efficiency. ©2006 Society for Conservation Biology.

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This study examined the combined influence of six positive psychology variables (optimism, hope, self-efficacy, grit, gratitude, and subjective life satisfaction), termed covitality, in relation to buffering individuals against anxiety symptoms. In addition, the influence of self-deception was examined to test whether this construct had an influence on the reporting of these positive psychology variables. A total of 268 individuals (203 females and 65 males) with a mean age of 22.2 years (SD = 7.4 years) from one Queensland university took part in the study. The participants completed an online questionnaire, which included a battery of positive psychological measures, plus a measure of anxiety and self-deception. The results indicated that the covitality constructs had a moderation effect on anxiety. In a regression analysis, the six covitality constructs explained an additional 24.5% of the variance in anxiety, after controlling for self-deception. Further analyses revealed that those higher in self-deception scored higher in self-efficacy and all positive covitality measures and lower in anxiety, than those lower in self-deception. These findings illustrate the importance of considering the role that self-deception might play in the reporting of positive psychology variables.

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This descriptive pilot study examined the cultural differences in the dimensions of self-reported anger in Indigenous and non-Indigenous (Caucasian) students aged 10-13 years in Far North Queensland, Australia. The Multidimensional School Anger Inventory – Revised (MSAI-R) (Boman, Curtis, Furlong, & Smith, 2006) was used to measure affective, cognitive and behavioural components of anger. It was found that Indigenous students had significant but small differences on the “anger experience” (affective) and “destructive expression” (behavioural) subscales. Considerations for school staff, attempting to support and connect with Indigenous students and future research are discussed.

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This article examines journalism students' learning experience that is intercultural, immersive and intensive. Accounts of 'intercultural' experience date back to Herodotus of Halicarnassus; 'immersion' is integral to contemporary practice in language learning; and 'intensive' delivery has been refined to an art by postgraduate business education. Together they can be grouped under the broader pedagogical concept of work-integrated learning (WIL). This article examines two WIL projects that involved field trips by journalism students to Vietnam in 2012 and 2014, and their implications for future WIL initiatives.