Search results for: IT skills for accounting

Authors: Maha Awad M. Almuttairi

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This research aimed to measure the impact of the use of a mobile learning (iTunes U) app for the development of metacognition skills delivered in the enrichment program offered to gifted students at the secondary level in Jeddah. The author targeted a group of students on an experimental scale to evaluate the achievement. The research sample consisted of a group of 38 gifted female students. The scale of evaluation of the metacognition skills used to measure the performance of students in the enrichment program was as follows: Satisfaction scale for the assessment of the technique used and the final product form after completion of the program. Appropriate statistical treatment used includes Paired Samples T-Test Cronbach’s alpha formula and eta squared formula. It was concluded in the results the difference of α≤ 0.05, which means the performance of students in the skills of metacognition in favor of using iTunes U. In light of the conclusion of the experiment, a number of recommendations and suggestions were present; the most important benefit of mobile learning applications is to provide enrichment programs for gifted students in the Kingdom of Saudi Arabia, as well as conducting further research on mobile learning and gifted student teaching.

Keywords: enrichment program, gifted students, metacognition skills, mobile learning

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Authors: Seval Kula-Kartal

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Developing students’ reading comprehension skills is an aim that is difficult to accomplish and requires to follow long-term and systematic teaching and assessment processes. In these processes, teachers need tools to provide guidance to them on what reading comprehension is and which comprehension skills they should develop. Due to a lack of clear and evidence-based frameworks defining reading comprehension skills, especially in Turkiye, teachers and students mostly follow various processes in the classrooms without having an idea about what their comprehension goals are and what those goals mean. Since teachers and students do not have a clear view of comprehension targets, strengths, and weaknesses in students’ comprehension skills, the formative feedback processes cannot be managed in an effective way. It is believed that detecting and defining influential comprehension skills may provide guidance both to teachers and students during the feedback process. Therefore, in the current study, some of the reading comprehension frameworks that define comprehension skills operationally were examined. The aim of the study is to develop a simple and clear framework that can be used by teachers and students during their teaching, learning, assessment, and feedback processes. The current study is qualitative research in which documents related to reading comprehension skills were analyzed. Therefore, the study group consisted of recourses and frameworks which made big contributions to theoretical and operational definitions of reading comprehension. A content analysis was conducted on the resources included in the study group. To determine the validity of the themes and sub-categories revealed as the result of content analysis, three educational assessment experts were asked to examine the content analysis results. The Fleiss’ Cappa coefficient revealed that there is consistency among themes and categories defined by three different experts. The content analysis of the reading comprehension frameworks revealed that comprehension skills could be examined under four different themes. The first and second themes focus on understanding information given explicitly or implicitly within a text. The third theme includes skills used by the readers to make connections between their personal knowledge and the information given in the text. Lastly, the fourth theme focus on skills used by readers to examine the text with a critical view. The results suggested that fundamental reading comprehension skills can be examined under four themes. Teachers are recommended to use these themes in their reading comprehension teaching and assessment processes. Acknowledgment: This research is supported by Pamukkale University Scientific Research Unit within the project, whose title is Developing A Reading Comprehension Rubric.

Keywords: reading comprehension, assessing reading comprehension, comprehension taxonomies, educational assessment

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Authors: Laila Habiballah, Ahmad Tubaishat

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Background: with the development of information and communication technology, using the internet as a source to obtain health information is increasing. Nursing students as future health care providers should have the skills of locating, evaluating and using online health information. This will enable them to help their patients and families to make informed decisions. Aim: this study has a two-fold aim. The first is to assess the eHealth literacy among nursing students in Jordan. The second aim is to explore the factors that have an effect on the eHealth literacy. Methods: this is a descriptive cross-sectional survey that conducted in two universities in Jordan; public and private one. A number of 541 students from both universities were completed the eHEALS scale, which is an instrument designed to measure the eHealth literacy. Some additional personal and demographical variable were collected to explore its effect on eHealth literacy. Results: Students have a high perceived level of e-Health literacy (M=3.62, SD=0.58). They are aware of the available online health resources, know how to search, locate, and use these resources. But, they do not have the skills to evaluate these resources and cannot differentiate between the high and low-quality resources. The results showed as well that type of university, type of students' admission, academic level, students' skills of using the internet, and the perception of usefulness and importance of internet have an effect on the eHealth literacy. While the age, gender, GPA, and the frequency of using the internet was no significant factors. Conclusion: This study represents a baseline reference for the eHealth literacy in Jordan. Students have some skills of eHealth literacy and other skills need to be improved. Nursing educators and administrators should integrate and incorporate the skills of eHealth literacy in the curriculum.

Keywords: eHealth, literacy, nursing, students, Jordan

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Authors: Fatma Abdel Moneim Al Tawil

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This study was undertaken to evaluate an educational program regarding scientific writing and presentation skills among university students. This interventional study used a one-group, pretest/posttest design and was conducted in Al Jouf University among four colleges in Saudi Arabia. Baseline students’ assessment was conducted for developing educational program. Interventional, one group, pretest/posttest study was designed to evaluate the effectiveness of the educational program. Three parts evaluation sheet with total scores of 30 was used for 113 students for the development of the program and 52 students for test pretest phase. Wilcoxon signed ranks showed statistically significant improvement in the combined overall program skills score from a median of 56.7 pre to a median of 86.7 post, (z = 6.231, p < 0.001). When compared to preprogram intervention, post interventions 51.9 % of students achieve excellent performance. While pre intervention no students (0.0 %) achieve this score. Regarding to scientific writing skills, Wilcoxon signed ranks showed statistically significant improvement in the score from a median of 60 pre to a median of 90 post, (z = 6.122, p < 0.001). None of students had excellent performance changed to 73.1%. Regarding to oral presentation skills, Wilcoxon signed ranks showed statistically significant improvement in the score from a median of 50 pre to a median of 80 post, (z = 6.153, p < 0.001). None of students had excellent performance changed to 48.1%. Such educational program needs to be incorporated into classroom delivery of the students’ curriculum. Scientific writing skills book needed to be developed to be recommended as a basic educational strategy for all university faculties.

Keywords: scientific writing, presentation skills, university students, educational program

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Authors: Ramy Shaaban

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The purpose of this study was to examine the difference in clinical reasoning skills of students when using virtual audiology cases with and without collaborative assistance from major learning approaches important to clinical reasoning skills and computer-based learning models: Situated Learning Theory, Social Development Theory, Scaffolding, and Collaborative Learning. A quasi-experimental design was conducted at two United States universities to examine whether there is a significant difference in clinical reasoning skills between three treatment groups using IUP Audiosim software. Two computer-based audiology case simulations were developed, and participants were randomly placed into the three groups: no collaboration, virtual collaboration, and live collaboration. The clinical reasoning data were analyzed using One-Way ANOVA and Tukey posthoc analyses. The results show that there was a significant difference in clinical reasoning skills between the three treatment groups. The score obtained by the no collaboration group was significantly less than the scores obtained by the virtual and live collaboration groups. Collaboration, whether virtual or in person, has a positive effect on students’ clinical reasoning. These results with audiology students indicate that combining collaboration models with scaffolding and embedding situated learning and social development theories into the design of future virtual patients has the potential to improve students’ clinical reasoning skills.

Keywords: clinical reasoning, virtual patients, collaborative learning, scaffolding

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Authors: Sharon K. O'Kelley

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At the heart of mathematics education is the concept of communication which many teachers envision as the influential dialogue they conduct with their students. However, communication in the mathematics classroom operates in different forms at different levels, both externally and internally. Specifically, it can be a central component in the building of critical thinking skills that requires students not only to know how to communicate their solutions to others but that they also be able to navigate their own thought processes in search of those solutions. This paper provides a review of research on the role of communication in the building of critical thinking skills in mathematics with a focus on the problem-solving process and the implications this interplay has for the teaching and learning of mathematics.

Keywords: communication in mathematics, critical thinking skills, mathematics education, problem-solving process

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Authors: Bernardita Tornero

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Cognitive Acceleration in Mathematics Education (CAME) programmes have been used successfully for promoting the development of thinking skills in school students for the last 30 years. Given that the approach has had a tremendous impact on the thinking capabilities of participating students, this study explored the experience of using the programme with prospective primary teachers in Chile. Therefore, this study not only looked at the experience of prospective primary teachers during the CAME course as learners, but also examined how they perceived the approach from their perspective as future teachers, as well as how they could transfer the teaching strategies they observed to their future classrooms. Given the complexity of the phenomenon under study, this research used a mixed methods approach. For this reason, the impact that the CAME course had on prospective teachers’ thinking skills was not only approached by using a test that assessed the participants’ improvements in these skills, but their learning and teaching experiences were also recorded through qualitative research tools (learning journals, interviews and field notes). The main findings indicate that, at the end of the CAME course, prospective teachers not only demonstrated higher thinking levels, but also showed positive attitudinal changes towards teaching and learning in general, and towards mathematics in particular. The participants also had increased confidence in their ability to teach mathematics and to promote thinking skills in their students. In terms of the CAME methodology, prospective teachers not only found it novel and motivating, but also commented that dealing with the thinking skills topic during a university course was both unusual and very important for their professional development. This study also showed that, at the end of the CAME course, prospective teachers felt they had developed strategies that could be used in their classrooms in the future. In this context, the relevance of the study is not only that it described the impact and the positive results of the first experience of using a CAME approach with prospective teachers, but also that some of the conclusions have significant implications for the teaching of thinking skills and the training of primary school teachers.

Keywords: cognitive acceleration, formal reasoning, prospective teachers, initial teacher training

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Authors: Jameson Mirimu, Edward Mawejje, Ibra Twinomujuni

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Introduction: Adolescent girls and young women (AGYW) are a vulnerable category whose risk of acquiring HIV is 20 times compared to the general population accounting for 25% of the new infections. Despite proven scientific evidence of preventing HIV acquisition, Oral Pre-Exposure Prophylaxis (PreP) is less used as one of the biomedical interventions among the AGYW. By 2020, only 31000-32000 of the targeted 90,000 persons in Uganda enrolled on Oral PreP LPHS-EC project employed a combination of Expanded Peer Outreach Approach (EPOA) and Effective client follow-up to increase PreP initiation (PrEP_NEW) and continuation for more than three months (PrEP_CT). Method: Quantitatively, data from National Key population Combination tracker retrospectively analyzed by M&E, focused group discussion with AGYWs and Health care workers to identify barriers. Barriers found; hesitancy of AGYW, misconceptions about Oral PrEP, inadequate knowledge and skills in handling adolescent and Data quality issues. To address the mentioned barriers, youth friendly corners initiated in study sites, identified PrEP Champions among the AGYW, oral PrEP dialogues, group Antenatal counselling, CQI Projects initiated, weekly perfomance meetings to track performance. Results: Routine program data review PrEP_NEW and PrEP_CT increased from 5% (4/80) and 4% (2/54), respectively, in July 2022 to 90% (72/80) and 79% (43/54) respectively for PrEP_NEW and PrEP_CT at the end of March 2023. Lessons Learnt: Demystifying misconception about oral Prep through provision of adequate information by involving health care workers through skills enhancement, CQI projects are critical intervention. Conclusion: With improved safe spaces, skills enhancement of health workers, stakeholders’ engagement through Oral Prep dialogues is critical in improving PreP uptake and continuity among the AGYWS.

Keywords: prep, uptake, continuation, AGYW

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Authors: Fatih Eren

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This research aims to find an answer to the question of which knowledge and skills do the Turkish urban planners need in their business practice. Understanding change in cities, making a prediction, making an urban decision and putting it into practice, working together with actors from different organizations from various academic disciplines, persuading people to accept something and developing good personal and professional relationships have become very complex and difficult in today’s world. The truth is that urban planners work in many institutions under various positions which are not similar to each other by field of activity and all planners are forced to develop some knowledge and skills for success in their business in Turkey. This study targets to explore what urban planners do in the global information age. The study is the product of a comprehensive nation-wide research. In-depth interviews were conducted with 174 experienced urban planners, who work in different public institutions and private companies under varied positions in the Turkish Planning System, to find out knowledge and skills needed by next-generation urban planners. The main characteristics of next-generation urban planners are defined; skills that planners needed today are explored in this paper. Findings show that the positivist (traditional) planning approach has given place to anti-positivist planning approaches in the Turkish Planning System so next-generation urban planners who seek success and want to carve out a niche for themselves in business life have to equip themselves with innovative skills. The result section also includes useful and instructive findings for planners about what is the meaning of being an urban planner and what is the ideal content and context of planning education at universities in the global age.

Keywords: global information age, Turkish Planning System, the institutional approach, urban planners, roles, skills, values

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Authors: Manal O. Alothman, Judy Robertson

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Teachers can play a huge role in encouraging students to use computers and can affect students’ attitudes towards computers. So understanding teachers’ beliefs and their use of computers is an important way to create effective motivational systems for teachers to use computers in the classroom in an effective way.A qualitative study (6 focus group) was carried out among Saudi High school teachers, both male and female, to examine their attitudes towards computers and to find out their computer skills and usage. The study showed a gender difference in that females were less likely to attend computer workshops, females also had less computer skills, and they have more negative attitudes towards computers than males. Also, the study found that low computer skills in the classroom made students unlikely to have the lessons presented using computers. Furthermore, the study found some factors that affected teachers’ attitudes towards computers. These factors were computer experience and confidence as much having skills and good experience in computer use, the role and importance of computers had become in their life and in teaching as well.

Keywords: attitude, education, student, teacher, technology

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Authors: Rangika Perera, Shyamani Hettiarachchi, Fran Hagstrom

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Dyslexia is the most common reading reading-related difficulty among the school school-aged population and currently, 5-10% are showing the features of dyslexia in Sri Lanka. As there is an insufficient number of speech and language pathologists in the country and few speech and language pathologists working in government mainstream school settings, these children who are at risk of dyslexia are not receiving enough quality early intervention services to develop their reading skills. As teachers are the key professionals who are directly working with these children, using them as the primary facilitators to improve their reading skills will be the most effective approach. This study aimed to identify the efficacy of a two and half a day of intensive training provided to fifteen mainstream government school teachers of grade two classes. The goal of the training was to enhance their knowledge of dyslexia and provide full classroom skills training that could be used to support the development of the students’ reading competencies. A closed closed-ended multiple choice questionnaire was given to these teachers pre and -post-training to measure teachers’ knowledge of dyslexia, the areas in which these children needed additional support, and the best strategies to facilitate reading competencies. The data revealed that the teachers’ knowledge in all areas was significantly poorer prior to the training and that there was a clear improvement in all areas after the training. The gain in target areas of teaching skills selected to improve the reading skills of children was evaluated through peer feedback. Teachers were assigned to three groups and expected to model how they were going to introduce the skills in recommended areas using researcher developed, validated and reliability reliability-tested materials and the strategies which were introduced during the training within the given tasks. Peers and the primary investigator rated teachers’ performances and gave feedback on organizational skills, presentation skills of materials, clarity of instruction, and appropriateness of vocabulary. After modifying their skills according to the feedback the teachers received, they were expected to modify and represent the same tasks to the group the following day. Their skills were re-evaluated by the peers and primary investigator using the same rubrics to measure the improvement. The findings revealed a significant improvement in their teaching skills development. The data analysis of both knowledge and skills gains of the teachers was carried out using quantitative descriptive data analysis. The overall findings of the study yielded promising results that support intensive training as a method for improving teachers’ knowledge and teaching skill development for use with children in a whole class intervention setting who are at risk of dyslexia.

Keywords: Dyslexia, knowledge, teaching skills, training program

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Authors: Wesam El Bana

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The current research aimed at designing a training program for improving specific muscular strength through using the especial strength and identifying its effects on the performance level skills of hockey players. The researcher used the quasi-experimental approach (two – group design) with pre- and post-measurements. Sample: (n= 35) was purposefully chosen from sharkia sports club. Five hockey player were excluded due to their non-punctuality. The rest were divided into two equal groups (experimental and control). The researcher concluded the following: The traditional training program had a positive effect on improving the physical variables under investigation as it led to increasing the improvement percentages of the physical variables and the performance level skills of the control group between the pre- and post-measurement. The recommended training program had a positive effect on improving the physical variables under investigation as it led to increasing the improvement percentages of the physical variable and the performance level skills of the experimental group between the pre- and post-measurements. Exercises using the especial strength training had a positive effect on the post-measurement of the experimental group.

Keywords: hockey, especial strength, performance skills

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Authors: Mai Hoang Minh

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Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities.

Keywords: usefulness of financial statement, accounting information quality, loan decisions

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Authors: Mohammad Pervez Mughal, Huma Shazadi

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Pakistan became a full signatory to the Washington Accord in June 2017, with the expectation that undergraduate engineering programs will be recognized by other signatory countries. Pakistan's accrediting body, the Pakistan Engineering Council (PEC), has distributed 12 Program Learning Outcomes (PLOs) under Outcome Based Education (OBE) criteria for engineering institutions in Pakistan to follow. However, no research has been conducted to rank graduates' employability skills in relation to these PLOs from the perspective of potential employers. The current work makes a concerted effort to rank the skills required by employers, which include both technical and non-technical skill sets. A survey was conducted throughout Pakistan to validate the relative importance of employability skills. 198 HR personnel, 1554 graduating students, 1540 alumni, and 267 faculty members provided valid responses, which were analyzed. According to the findings, ethics, communication, and lifelong learning are the most important attributes of engineering graduates' employability in the eyes of employers. Graduating students, alumni, and faculty's differential prospects are also presented and compared to employers' perspectives.

Keywords: employability skills, employers' perspective, outcome-based education, engineering graduates, Pakistan

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: Mohammad Shahid Jamil

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In this study we have investigated students’ learning and satisfaction in one of the course offered in the Foundation Program at Qatar University. We implied innovative teaching methodology that emphasizes on enhancing students’ thinking skills, decision making, and problem solving skills. Some interesting results were found which can be used to further improve the teaching methodology. To make sure the full use of technology in Foundation Program at Qatar University has started implementing new ways of teaching Math course by using Blackboard as an innovative interactive tool to support standard teaching such as Discussion board, Virtual class, and Study plan in My Math Lab “MML”. In MML Study Plan is designed in such a way that the student can improve their skills wherever they face difficulties with in their Homework, Quiz or Test. Discussion board and Virtual Class are collaborative learning tools encourages students to engage outside of class time. These tools are useful to share students’ knowledge and learning experiences, promote independent and active learning and they helps students to improve their critical thinking skills through the learning process.

Keywords: blackboard, discussion board, critical thinking, active learning, independent learning, problem solving

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Authors: Elysee Guy Yohou

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Côte d'Ivoire established a National Commission for Sustainable Development with a view to implementing the ESD. This study aims to understand the knowledge, attitude and practice about education for sustainability of teachers, students, principals, and staff in secondary schools in Côte d’Ivoire while exploring the barriers, levers and examines the leadership skills needed to help carrying out ESD. The data collection took place in October and December 2015. Questionnaires were administered to 400 participants, which involved teachers, students, principals and staff in 25 public and private secondary schools in four regional offices of education. 297 questionnaires were collected producing a collection-rate of 74.25%. Descriptive statistics, independent t-test, dependent sample t-test, One way ANOVA, Pearson correlation were used to analyze the data. Thereupon, knowledge, attitudes about education for sustainability of teachers, principals and staff in secondary school are better than students. However, there is little practice of ESD. 68.3% of participants are not familiar with the Decade of Education for Sustainable Development. In addition, 92.8% of schools do not have a school Agenda 21. The major barriers that prevent the teaching of education for sustainability are lack of access to technical tools, insufficient funding and lack of information. The main levers are teacher and staff training, financing, awareness of students, and public engagement. Principals do possess good human and technical skills but limited conceptual skills. The study showed that conceptual and human skills are convenient assets which rhyme more with education for sustainability. Thereupon, if schools’ principal need to improve education for sustainability through practice, they need more conceptual skills.

Keywords: Côte d'Ivoire, education for sustainability, leadership skills, secondary school

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Authors: Maikudi Umar

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This paper conceived Vocational and Technical Education as those aspects of educational process, in addition to general education leading to acquisition of practical skills, attitudes as well as basic scientific knowledge as it relates to occupations in various sectors of the economic and social life. The paper therefore viewed Vocational and Technical education as those aspects of educational training designed to provide the recipient with the skills abilities and understanding needed for efficient performance in chosen occupational carrier for self reliance. The paper also examined some major inhibitions to the attainment of self reliance through VTE. The paper also recommended a change of attitudes by governments in Nigeria by providing adequate equipment so as to meet up with the challenges.

Keywords: vocational education, technical education, skills and self reliance, issues and challenges

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Authors: Abdiwahab Guled

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Autism spectrum disorder (ASD) is a neurodevelopmental disorder that emanates from a broad range of conditions, which affect the communication skills, social skills. It causes restrictive and repetitive behaviors to individuals. The number of children with ASD is an increasing prevalence around the world. Virtual reality (VR) is an assistive technology, which puts the learner in an immersive learning environment. It allows the learner to interact with that environment in a seemingly real or physical way using special electronic equipment, such as headsets. This exploratory study examines the potential benefits that VR may provide to improving the communication skills of children with ASD. Educating a child with ASD is challenging because access to services, resources, and support for autistic children is inadequate. Therefore, this study intends to investigate the challenges of teaching children with ASD and how VR might help teachers to improve the communication skills of these children with ASD. Online research and literature review were used as a method to gather previously published studies to identify the research gap and provide the groundwork for future studies. Results show that VR offers potential benefits to improving the communication skills of children with ASD but there is a gap in our understanding of the functionalities of all the features of VR technology and how we can utilize it to improve the communication skills of children with ASD. Communication is a broad subject and it is impossible for one study to evidently define the speech challenges of autistic children and provide an irrefutable solution. Therefore, this study proposes further research to dissect how can VR be used to improve the different communication challenges that impede the everyday functioning of autistic children.

Keywords: Autism spectrum disorder (ASD), autistic, Asperger, Disorder-Not Otherwise Specified (PDD-NOS), virtual reality (VR).

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Authors: Leandi Steenkamp

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The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: assurance, audit, audit risk, body corporate, corporate governance, sectional title

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Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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Authors: Eileen K. Africa, Karel J. van Deventer

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Neuro-typical children develop the motor skills necessary to play, do schoolwork and interact with others. However, this is not observed in children who have learning or behavioural problems. Children with Autism Spectrum Disorder (ASD) are often referred to as clumsy because their body parts do not work well together in a sequence. Physical Activity (PA) has shown to be beneficial to the general population, therefore, providing children with ASD opportunities to take part in PA programmes, could prove to be beneficial in many ways and should be investigated. The purpose of this study was to design a specialised group intervention programme, to attempt to improve gross motor skills of selected children diagnosed with ASD between the ages of eight and 13 years. A government school for ASD learners was recruited to take part in this study, and a sample of convenience (N=7) was selected. Children in the experimental group (n=4) participated in a 12-week group intervention programme twice per week, while the control group continued with their normal daily routine. The Movement Assessment Battery for Children-Second Edition (MABC-2), was administered pre- and post-test to determine the children’s gross motor proficiency and to determine if the group intervention programme had an effect on the gross motor skills of the experimental group. Statistically significant improvements were observed in total motor skill proficiency (p < 0.05), of the experimental group. These results demonstrate the importance of gross motor skills interventions for children diagnosed with ASD. Future research should include more participants to ensure that the results can be generalised.

Keywords: autism spectrum disorder, children, gross motor skills, group intervention programme

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Authors: J. Liebenberg, M. Huisman, E. Mentz

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It is widely acknowledged that there is a shortage of software developers, not only in South Africa, but also worldwide. Despite reports on a gap between industry needs and software education, the gap has mostly been explored in quantitative studies. This paper reports on the qualitative data of a mixed method study of the perceptions of professional software developers regarding what topics they learned from their formal education and the importance of these topics to their actual work. The analysis suggests that there is a gap between industry’s needs and software development education and the following recommendations are made: 1) Real-life projects must be included in students’ education; 2) Soft skills and business skills must be included in curricula; 3) Universities must keep the curriculum up to date; 4) Software development education must be made accessible to a diverse range of students.

Keywords: software development education, software industry, IT workforce, computing curricula

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Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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Authors: Wee Akina Sia Seng Lee, Shabeshan Rengasamy, Lim Boon Hooi, Chandrakalavaratharajoo, Mohd Ibrahim K. Azeez

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This study was conducted to examine the effectiveness of Teaching Games For Understanding (TGFU) in improving the hockey tactical skills and state self-confidence among 16-year-old students. Two hundred fifty nine (259) school students were selected for the study based on the intact sampling method. One class was used as the control group (Boys=60, Girls=70), while another as the treatment group (Boys=60, Girls=69) underwent intervention with TGFU in physical education class conducted twice a week for four weeks. The Games Performance Assessment Instrument was used to observe the hockey tactical skills and The State Self-Confidence Inventory was used to determine the state of self-confidence among the students. After four weeks, ANCOVA analysis indicated the treatment groups had significant improvement in hockey tactical skills with F (1, 118) =313.37, p < .05 for school boys, and F (1, 136) =92.62, p < .05 for school girls. The Mann Whitney U test also showed the treatment groups had significant improvement in state self-confidence with U=428.50, z= -7.22, p < .05, r=.06 for school boys. ANCOVA analysis also showed the treatment group had significant improvement in state self-confidence with F (1, 136) =74.40, p < .05 for school girls. This indicates that TGFU in a 40 minute physical education class conducted twice a week for four weeks can significantly improve the hockey tactical skills and state self-confidence among 16-year-old students. The findings give new knowledge to PE teachers to implement the TGFU method as it enhances the hockey tactical skills and state self-confidence among 16-year-old students. Some recommendation was suggested for future research.

Keywords: Teaching Games For Understanding (TGFU), traditional teaching, hockey tactical skills, state self-confidence

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Authors: Olanrewaju Johnson Akinduntire

Abstract:

This paper investigates the statistical evaluation of books, citations, articles, journals and other publications in accounting and finance on leveraging technology to mitigate the impact of COVID-19 on business. The research proffers an appraisal of the impact of computerized accounting systems in pre and post pandemic era on activities of the formal and informal sectors, it analyzes the concept of computerized accounting systems, and it seeks to determine the impact of computerized of the overall activities of the informal sector. A special focus of this ICT strategy should be to demystify and promote the diffusion of ICT as a general-purpose technology to the informal sector. It is believed that the use of new technologies can be crucial to meeting the Millennium Development Goals (MDGs) in a timely and effective fashion. Consequent to these, there is a need to prevent the further marginalization of the informal sector by availing ICT services which are mixed appropriately and also properly located. By implication, this will help them access markets and other business information, which can enable or make their economic activities more vibrant and facilitate the availability of information about new opportunities. Conclusively, for one to understand the application of ICT and their locational dynamics in informal sector clusters, there is a need to comprehend and acknowledge the drivers and pressures leading to the adoption of new technology.

Keywords: COVID-19 , (MDGs) , ICT, bibliometric

Procedia PDF Downloads 159

Authors: Betty Kibirige

Abstract:

Students entering the University of Zululand (UNIZULU) Science Faculty mostly come with skills that allow them to prepare for exams and pass them in order to satisfy requirements for entry into a tertiary Institution. Some students hail from deep rural schools with limited facilities, while others come from well-resourced schools. Personal experience has shown that it may take a student the whole time at a tertiary institution following the same skills as those acquired in high school as a sure means of entering the next level in their development, namely a postgraduate program. While it is apparent that at this point in human history, it is totally impossible to teach all the possible content in any one subject, many academics approach teaching and learning from the traditional point of view. It therefore became apparent to explore ways of developing a graduate that will be able to approach life with skills that allows them to navigate knowledge by applying conceptual and critical thinking skills. Recently, the Science Faculty at the University of Zululand introduced two Engineering programs. In an endeavour to approach the development of the Engineering graduate in this institution to be able to tackle problem-solving in the present-day excessive information availability, it became necessary to study and review approaches used by various academics in order to settle for a possible best approach to the challenge at hand. This paper focuses on the development of a deep rural child in a graduate with conceptual and critical thinking skills as major attributes possessed upon graduation. For this purpose, various approaches were studied. A combination of these approaches was repackaged to form an approach that may appear novel to UNIZULU and the rural child, especially for the Engineering discipline. The approach was checked by offering quiz questions to students participating in an engineering module, observing test scores in the targeted module and make comparative studies. Test results are discussed in the article. It was concluded that students’ graduate attributes could be tailored subconsciously to indeed include conceptual and critical thinking skills, but through more than one approach depending mainly on the student's high school background.

Keywords: graduate attributes, conceptual skills, critical thinking skills, traditional approach

Procedia PDF Downloads 214

Authors: Mohamed Karodia

Abstract:

Accountancy as a subject is one of the sciences that for many years has been perceived as a difficult subject to study and teach. Yet, it continuously attracts scholars graduating from school and entering Higher Education Institutions as a subject of choice and career. The teaching and learning of this subject have not been easy and has evolved and progressed over the past few decades however students still find it difficult to study and this has resulted in poor student achievement. In search of solutions, this study has considered the effect and efficacy that study skills have on the performance of Accountancy students and in particular students studying Second Year Diploma in Accountancy at the University of Johannesburg. These students appear to have a lack of appropriate study skills and as a result of these impacts on their performance in the courses, they are studying. This study also focuses on strategies to enhance Second Year Diploma Accountancy students’ academic performance. A literature review was conducted to investigate what scholarly literature suggests about study skills, in general, and in particular for Accountancy to be successful. In order to determine what study skills Second Year Accountancy students are applying when they learn and why they are failing the Accountancy examinations and formal class tests, the study adopted the quantitative research method. A questionnaire addressing various aspects of study skills, studying accountancy and studying, in general, was provided to 800 students studying Second Year Diploma in Accountancy at the University of Johannesburg’s Soweto Campus. The quantitative data collected were analyzed using descriptive statistics in the form of proportions, frequencies, means, and standard deviations, t-tests to compare differences between two groups as well as correlations between variables. Based on the findings of this study, it is recommended that students are provided with courses in time management, procrastination, reading, note taking and writing, test preparation techniques as well as study attitude. Lecturers spend more time teaching students how to study in general as well as accountancy specifically preferably at the first-year level before proceeding to the second year. It is also recommended that the University implements a study skills course to assist the students with studying.

Keywords: accountancy, skills, strategies, study

Procedia PDF Downloads 114

Authors: Kornchanok Chidchaisuwan

Abstract:

This project is a study of learning activities through experience to enhance career skills and technical abilities on the creative strategies for advertising course of undergraduate students. This instructional model consisted of study learning approaches: 1) Simulation-based learning: used to create virtual learning activities plans for work like working at advertising companies. 2) Project-based learning: Actual work based on the processed creating and focus on producing creative works to present on new media channels. The results of learning management found that there were effects on the students in various areas, including 1) The learners have experienced in the step by step of advertising work process. 2) The learner has the skills to work from the actual work (Learning by Doing), allowing the ability to create, present, and produce the campaign accomplished achievements and published on online media at a better level.

Keywords: technical, advertising, presentation, career skills, experience, simulation based learning

Procedia PDF Downloads 73

Authors: Piroska Biró, Mária Csernoch, János Máth, Kálmán Abari

Abstract:

Testing the first year students of Informatics at the University of Debrecen revealed that students start their tertiary studies in programming with a low level of programming knowledge and algorithmic skills. The possible reasons which lead the students to this very unfortunate result were examined. The results of the test were compared to the students’ results in the school leaving exams and to their self-assessment values. It was found that there is only a slight connection between the students’ results in the test and in the school leaving exams, especially at intermediate level. Beyond this, the school leaving exams do not seem to enable students to evaluate their own abilities.

Keywords: deep and surface approaches, metacognitive abilities, programming and algorithmic skills, school leaving exams, tracking code

Procedia PDF Downloads 359