921 resultados para Accounting students


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This thesis examined how Bhutanese eighth grade students and teachers perceived their classroom learning environment in relation to a new standards-based mathematics curriculum. Data were gathered from administering surveys to a sample of 608 students and 98 teachers, followed by semi-structured interviews with selected participants. The findings of the study indicated that participants generally perceived their learning environments favorably. However, there were differences in terms of gender, school level, and school location. The study provides teachers, educational leaders, and policy-makers in Bhutan new insights into students' and teachers' perceptions of their mathematics classroom environments.

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Background Psychological distress is well-documented worldwide among medical and dental students. Few studies have assessed the impact of self-development coaching programs on the students’ psychological health. The aim of the study was to evaluate the effect of a self-development coaching programme on the psychological health and academic performance of preclinical medical and dental students at Umm Al-Qura University, Saudi Arabia. Methods Four-hundred and twenty-two participants (n = 422, 20–22 years) fulfilled the study requirements and were invited into a parallel-randomised controlled trial that was partially blinded. Participants were stratified by faculty, gender, and academic year, and then randomised. A total of 156 students participated in the intervention group (IG) and 163 students participated in the control group (CG). The IG received the selfdevelopment programme, involving skills and strategies aimed to improve students’ psychological health and academic performance, through a two-day workshop. Meanwhile, the CG attended an active placebo programme focussing on theoretical information that was delivered through a five-hour workshop. Both programmes were conducted by the same presenter during Week 1 of the second semester of the 2012–2013 academic year. Data were gathered immediately before (T1), one week after (T2) and five weeks (T3) after the intervention. Psychological health was measured using the Depression Anxiety Stress Scale (DASS-21), the General Self-Efficacy (GSE), and the Satisfaction With Life Scale (SWLS). Academic performance was measured using students’ academic weighted grades (WG). Student cognitive and emotional perceptions of the intervention were measured using the Credibility/Expectancy Questionnaire (CEQ). Results Data from 317 students, who completed the follow ups, were analysed across the three time periods (IG, n = 155; CG, n = 162). The baseline variables and demographic data of the IG and CG were not significantly different. The IG showed short-term significant reductions in depression and anxiety in compared to CG from T1 to T2. The short-term changes in stress, GSE and SWLS of the IG were not significantly different from those of the CG. While both groups showed a significant change on most of the psychological variables from T1 to T3, no significant differences were found between the groups in this period. In addition, no significant difference was found in WG between the IG and CG after the intervention. No harms relevant to the intervention were reported. Conclusion The investigated self-development coaching programme showed only a short-term improvement on depression and anxiety compared with an active control. There was no effect of the intervention on academic performance.

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Previous research into young people’s drinking behaviour has studied how social practices influence their actions and how they negotiate drinking-related identities. Here, adopting the perspective of discursive psychology we examine how, for young people, social influences are bound up with issues of drinking and of identity. We conducted 19 focus groups with undergraduate students in Australia aged between 18 and 24 years. Thematic analysis of participants’ accounts for why they drink or do not drink was used to identify passages of talk that referred to social influence, paying particular attention to terms such as ‘pressure’ and ‘choice’. These passages were then analysed in fine-grained detail, using discourse analysis, to study how participants accounted for social influence. Participants treated their behaviour as accountable and produced three forms of account that: (1) minimised the choice available to them, (2) explained drinking as culture and (3) described resisting peer pressure. They also negotiated gendered social dynamics related to drinking. These forms of account allowed the participants to avoid individual responsibility for drinking or not drinking. These findings demonstrate that the effects of social influence on young people’s drinking behaviour cannot be assumed, as social influence itself becomes negotiable within local contexts of talk about drinking.

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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

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Fundamental Tax Legislation 2015 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for changes which occurred in 2014, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. The Year in Review section has been updated to summarise the main 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 foreign residents). Also fully updated and revised to reflect the changes in 2014 is the 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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A review and discussion of definitions of 'Chinese' learners in North American schooling and language education contexts.

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Background: Internationally, there is a growing concern for developing STEM education to prepare students for a scientifically and technologically advanced society. Despite educational bodies lobbying for an increased focus on STEM, there is limited research on how engineering might be incorporated especially in the elementary school curriculum. A framework of five comprehensive core engineering design processes (problem scoping, idea generation, design and construction, design evaluation, redesign), adapted from the literature on design thinking in young children, served as a basis for the study. We report on a qualitative study of fourth-grade students’ developments in working an aerospace problem, which took place during the first year of a 3-year longitudinal study. Students applied design processes together with their mathematics and science knowledge to the design and redesign of a 3-D model plane. Results: The study shows that through an aerospace engineering problem, students could complete initial designs and redesigns of a model plane at varying levels of sophistication. Three levels of increasing sophistication in students’ sketches were identified in their designs and redesigns. The second level was the most prevalent involving drawings or templates of planes together with an indication of how to fold the materials as well as measurements linked to the plane’s construction. The third level incorporated written instructions and calculations. Students’ engagement with each of the framework’s design processes revealed problem scoping components in their initial designs and redesigns. Furthermore, students’ recommendations for improving their launching techniques revealed an ability to apply their mathematics knowledge in conjunction with their science learning on the forces of flight. Students’ addition of context was evident together with an awareness of constraints and a consideration of what was feasible in their design creation. Interestingly, students’ application of disciplinary knowledge occurred more frequently in the last two phases of the engineering framework (i.e., design evaluation and redesign), highlighting the need for students to reach these final phases to enable the science and mathematics ideas to emerge. Conclusions: The study supports research indicating young learners’ potential for early engineering. Students can engage in design and redesign processes, applying their STEM disciplinary knowledge in doing so. An appropriate balance is needed between teacher input of new concepts and students’ application of this learning in ways they choose. For example, scaffolding by the teacher about how to improve designs for increased detail could be included in subsequent experiences. Such input could enhance students’ application of STEM disciplinary knowledge in the redesign process. We offer our framework of design processes for younger learners as one way to approach early engineering education with respect to both the creation of rich problem experiences and the analysis of their learning.

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Despite the plethora of literature examining higher education students’ motivation to learn a second language, it is not known if students who choose to study English as their major differ from those who are required to study English as the minor component of their wider degree. Drawing on self-determination theory, this paper reports on the findings of a quantitative study designed to investigate the types of motivation demonstrated by English major (n=180) and non-English major students (n=242), and their levels of effort expended in learning English in a Vietnamese university. The findings revealed that both groups demonstrated high levels of motivation to learn English to prepare for their future profession. English major students felt more intrinsically motivated and less obligated to learn English. In addition, for both groups, intrinsically motivated students invested the highest levels of effort in learning English. This paper argues that it is imperative for lecturers to foster students’ intrinsic aspirations to learn English to improve the quality of the teaching and learning of English in Vietnamese higher education.

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An exploratory qualitative study was conducted to examine the perceptions and attitudes of both school counsellors and students to online counselling. Focus groups were conducted with two groups of school counsellors and six groups of secondary students. It was found that counsellors were hesitant to use online counselling because they were not convinced that it was effective and without the necessary online skills, they were concerned they would not be competent to deal with potential litigious and security pitfalls. Students were generally positive about the opportunity to access the school counsellor online. Implications for practice and future research are discussed.

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Most of the published research on cyberbullying has been conducted with children and adolescents, so little is known about cyberbullying in other populations. This study examined cyberbullying within an emerging adult population in a university setting (N = 282), and explored what coping strategies these individuals intended to use in response to future cyberbullying incidents. Blocking of the sender of the bullying message was found to be the most frequent intention to cope with cyberbullying among these emerging adults. It was also found that both gender and victimisation status (i.e., whether the emerging adult had, in the preceding twelve months, been a victim of cyberbullying) influenced coping strategy intentions. The implications for practice and future research are discussed.

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Little is known about the prevalence of cyberbullying among university students and less about whether they utilise anti-bullying policies. However, failure to report cyberbullying incidents to authorities would lessen the efficacy of these policies. This study investigated the prevalence of cyberbullying among university students and their reporting intentions for cyberbullying incidents. Two hundred and eighty- two students completed a survey on their intentions to report cyberbullying. Results found cyberbullying exists among university students and they would report to authorities if the policy outlined specific information. Students who had been cyber victimised were more likely to report than those students who had not been cyberbullied. Implications for universities are discussed.

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This study investigated the associations of gender, age, trait anger, moral disengagement, witnessing of interparental conflict, school connectedness and the religious makeup of the school setting in the involvement in traditional bullying and cyberbullying perpetration. Five hundred Australian students completed an anonymous self-report, paper-based questionnaire. According to the results, 25.2% of the participants reported having engaged in traditional or cyberbullying perpetration. While trait anger and moral disengagement were associated with being a traditional bully, trait anger, interparental conflicts, moral disengagement and school connectedness were associated with being a traditional bully-victim. Additionally, trait anger and moral disengagement were associated with being a traditional-and-a-cyberbully. Our findings indicated that besides individual variables, the family and school environment have an impact on traditional and cyberbullying perpetration behavior. Results imply that any prevention attempts to reduce traditional and cyberbullying should consider students’ experiences both at home and at school.

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In 2013, social networking was the second most popular online activity after internet banking for Australians (ABS, 2014). The popularity and apparent ubiquity of social media is one of the most obvious and compelling arguments for integrating such technologies into higher education. Already, social media impacts a wide range of activities ranging in scope from marketing and communication to teaching and learning in higher education (Hrastinski & Dennen, 2012). Social media presents many exciting possibilities and opportunities for higher education. This session will focus on one staff focussed and one student focussed social media innovation currently underway at QUT. First, it will focus on the actions of QUT’s social media working group. The working group’s aim is to ensure an overarching social media policy for the university is developed and implemented that supports staff in the use of social media across a range of activities. Second, it will discuss the eResponsible and eProfessional Online resources for students project. The focus of this project is to develop a suite of online resources targeted at the devel opment of social media skills for undergraduate students at QUT. These initiatives are complementary and both aim to minimise risk while maximising opportuniti es for the university

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This study explores the relationship between the qualities of an information system and management accounting adaptability (MAA) and effectiveness in firms. Design/methodology/approach I develop and empirically test a model where the qualities of the information system and management accounting effectiveness are mediated by MAA. Findings Information system flexibility (ISF) and shared knowledge had a significant and positive correlation with MAA, which in turn had a positive and significant correlation with management accounting effectiveness. There was also a moderation effect of ISF on the correlation betweeen information system integration and MAA. Research implications Information system integration may not lead to management accounting stability, but the lack of flexibility of a system and a lack of cooperation between the stakeholders might lead to its stagnation. Practical implications Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing and future systems. Originality/value The study extends the discourse on the interaction between management accounting and information systems by exploring the role of a number of factors that drive MAA.

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This study is an evaluation of design students’ perceptions of the benefits of collective learning in a real-world collaborative design studio. Third year students worked in inter-disciplinary teams representing architecture, interior design, landscape architecture, and industrial design. Responding to a real-world brief and in consultation with an industry partner client and early childhood education pre-service teachers, the teams were required to collectively propose a design response for a community-based child and family centre, on an iconic koala sanctuary site. Data were collected using several methods including a participatory action research method, through the form of a large analogue, collaborative jigsaw puzzle. Using a grounded theory methodology, qualitative data were thematically analysed to reveal six distinct aspects of collaboration, which positively impacted the students’ learning experience. The results of this study include recommendations for improving real world collaboration in the design studio in preparation for students’ transition into professional practice.