Search results for: Accounting curricula

Authors: Saeed Mohammadirad

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Financing activities involve long-term liabilities, stockholders' equity (or owner's equity), and changes to short-term borrowings. Finance is very important for every business activities. To perform the finance we have to follow the accounting languages bases on the nature of the business. If all are one package in the software, it is easy to handle, monitor, control, plan, organize, direct and budget the finance. Let us make a challenge in the computer software for the whole finance packages of every business related activities. In this article, it mentioned about the finance functions in the various levels of the business activities and how it should be maintained properly to avoid the unethical events.

Keywords: financing activities, business activities, computer software, unethical events

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Authors: Mishack Thiza Gumbo

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The participatory action research study reported in this paper aims to explore indigenous mathematics, science, and technology to develop an indigenous Mathematics, Science and Technology Education Master’s Programme ultimately. The study is based on an ongoing collaborative project between the Mathematics, Science and Technology Education Departments of the University of South Africa, University of Botswana and Chinhoyi University of Technology. The study targets the Mathematics, Science and Technology Education Master’s students and indigenous knowledge holders in these three contexts as research participants. They will be interviewed; documents of existing Mathematics, Science and Technology Education Master’s Programmes will be analysed; mathematics, science and technology-related artefacts will also be collected and analysed. Mathematics, Science, and Technology Education are traditionally referred to as gateway subjects because the world economy revolves around them. Scores of scholars call for the indigenisation of research and methodologies so that research can suit and advance indigenous knowledge and sustainable development. There are ethnomathematics, ethnoscience and ethnotechnology which exist in indigenous contexts such as blacksmithing, woodcarving, textile-weaving and dyeing, but the current curricula and research in institutions of learning reflect the Western notions of these subjects. Indigenisation of the academic programmecontributes toward the decolonisation of education. Hence, the development of an indigenous Mathematics, Science and Technology Education Master’s Programme, which will be jointly offered by the three universities mentioned above, will contribute to the transformation of higher education in this sense.

Keywords: indigenous, mathematics, science, technology, master's program, universities, collaboration

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Authors: Rosa Buxeda, Lorenzo Saliceti-Piazza, Rodolfo J. Romañach, Luis Ríos, Sandra L. Maldonado-Ramírez

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Biopharmaceuticals manufacturing is one of the major economic activities worldwide. Ninety-three percent of the workforce in a biomanufacturing environment concentrates in production-related areas. As a result, strategic collaborations between industry and academia are crucial to ensure the availability of knowledgeable workforce needed in an economic region to become competitive in biomanufacturing. In the past decade, our institution has been a key strategic partner with multinational biotechnology companies in supplying science and engineering graduates in the field of industrial biotechnology. Initiatives addressing all levels of the educational pipeline, from K-12 to college to continued education for company employees have been established along a ten-year span. The Amgen BioTalents Program was designed to provide undergraduate science and engineering students with training in biomanufacturing. The areas targeted by this educational program enhance their academic development, since these topics are not part of their traditional science and engineering curricula. The educational curriculum involved the process of producing a biomolecule from the genetic engineering of cells to the production of an especially targeted polypeptide, protein expression and purification, to quality control, and validation. This paper will report and describe the implementation details and outcomes of the first sessions of the program.

Keywords: biomanufacturing curriculum, interdisciplinary learning, workforce development, industry-academia partnering

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Authors: Sonja Gögele, Petra Kletzenbauer

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International strategies are ranked as one of the core activities in the development plans of Austrian universities. This has led to numerous promising activities in terms of internationalization (i.e. development of international degree programmes, increased staff and student mobility, and blended international projects). The latest innovative approach in terms of Erasmus+ are so called Blended Intensive Programmes (BIP) which combine jointly delivered teaching and learning elements of at least three participating ERASMUS universities in a virtual and short-term mobility setup. Students who participate in BIP can maintain their study plans at their home institution and include BIP as a parallel activity. This paper presents the experiences of this programme on the topic of sustainable computing hosted by the University of Applied Sciences FH JOANNEUM. By means of an online survey and face-to-face interviews with all stakeholders (20 students, 8 professors), the empirical study addresses the challenges of hosting an international blended learning programme (i.e. virtual phase and on-site intensive phase) and discusses the impact of such activities in terms of internationalization and Englishization. In this context, key roles are assigned to the development of future transnational and transdisciplinary curricula by considering innovative aspects for learning and teaching (i.e. virtual collaboration, research-based learning).

Keywords: internationalization, englishization, short-term mobility, international teaching and learning

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Authors: Dammak Saida, Mbarek Sonia

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This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values.

Keywords: public interest, independence, organizational culture, professional behavior, Tunisian auditors

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Authors: Kamolrat Turner, Chularat Howharn

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Critical thinking and creativity are desirable competency for contemporary nurses although there are growing concerns supporting a disturbing paucity in its achievement. Nursing colleges in Thailand have developed teaching strategies and curricula that nurture critical thinking and creativity dispositions according academic levels. Objectives: This descriptive study identified critical thinking and creativity dispositions of Thai nursing students according academic levels. Methods: A cross-sectional questionnaire survey was conducted among 515 nursing students for four academic levels. All are studying at Boromarajonani College of Nursing Chon Buri, Thailand. Descriptive and univariate general linear model analysis were applied. Results: The scores on critical thinking disposition gradually increased as academic level is rising from the junior year throughout the senior year, but its scores are neutral. Scores on creativity skill is neutral and constant thorough the four academic years. The fourth grade students had slightly higher scores on creativity when compared to others. A significant relationship between critical thinking and creativity was also found. Conclusions: The scores on critical thinking disposition gradually improved which greatly increased in the senior year. However, creativity has neutrally progressed. The findings suggest the importance of targeting the development of curriculum and teaching strategies for all grades of nursing students to increase their critical thinking and creativity skills.

Keywords: critical thinking, creativity, undergraduate nursing students, competency

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Authors: Niall J. English

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Under- and post-graduate training can benefit from a more active learning style, and most particularly so in engineering. Despite this, outreach to young children in primary and secondary schools is less-developed in terms of its documented effectiveness, especially given new emphasis placed within the third level and advanced research program’s on Education and Public Engagement (EPE). Bearing this in mind, outreach and school visits form the basis to ascertain how active learning, careers stimulus and EPE initiatives for young children can inform the university sector, helping to improve future engineering-teaching standards, and enhancing both quality and practicalities of the teaching-and-learning experience. Indeed, engineering-education EPE/outreach work has been demonstrated to lead to several tangible benefits and improved outcomes, such as greater engagement and interest with science/engineering for school-children, careers awareness, enabling teachers with strong contributions to technical knowledge of engineering subjects, and providing development of general professional skills for engineering, e.g., communication and teamwork. This intervention involved active learning in ‘buzz’ groups for young children of concepts in gas engineering, observing their peer interactions to develop university-level lessons on activity learning. In addition, at the secondary level, careers-outreach efforts have led to statistical determinations of motivations towards engineering education and training, which aids in the redesign of engineering curricula for more active learning.

Keywords: outreach, education and public engagement, careers, peer interactions

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Authors: Radostina Popova

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The paper presents an analysis of the innovation performance of small and medium-sized furniture enterprises in Bulgaria, accounting for over 97% of the companies in the sector. It contains advanced features of innovation in enterprises, specific features of the furniture industry in Bulgaria and analysis of the results of studies on the topic. The results from studies of three successive periods - 2006-2008; 2008-2010; 2010-2012, during which were studied 594 small and medium-sized furniture enterprises. There are commonly used in the EU definitions and indicators (European Commission, OECD, Oslo Manual), which allows for the comparability of results.

Keywords: innovation activity, competitiveness of innovation, furniture enterprises in Bulgaria

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Authors: Binti Shofiatul Jannah, Hans Wakhida Rakhmatullah

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This paper aims to examine the influence of role conflict, role ambiguity and job satisfaction on auditor performance. This study uses survey method using a questionnaire to collect the data. The questionnaires distributes were 104 respondents. The respondents are auditors who work for public accounting firms in East Java. Partial Least Square (PLS) with program SmartPLS version 2.0 were used to hypothesis testing. The result shows that: (1) there is no negative influence of role conflict on auditor performance; (2) there is negative influence of role ambiguity on auditor performance; (3) there is positive influence of job satisfaction on auditor performance.

Keywords: role conflict, role ambiguity, job satisfaction, performance

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Authors: Louis Botha

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Since the presentation of South Africa’s inclusive education strategy in Education White Paper 6 in 2001, very little has been accomplished in terms of its implementation. The failure to achieve the goals set by this policy document is related to teachers lacking confidence and knowledge about how to enact inclusive education, as well as challenges of inflexible curricula, limited resources in overcrowded classrooms, and so forth. This paper presents a socio-cultural approach to addressing these challenges of implementing inclusive education in the South African context. It takes its departure from the view that inclusive education has been adequately theorized and conceptualized in terms of its philosophical and ethical principles, especially in South African policy and debates. What is missing, however, are carefully theorized, practically implementable research interventions which can address the concerns mentioned above. Drawing on socio-cultural principles of learning and development and on cultural-historical activity theory (CHAT) in particular, this paper argues for the use of formative interventions which introduce appropriately constructed mediational artifacts that have the potential to initiate inclusive practices and pedagogies within South African schools and classrooms. It makes use of Vygotsky’s concept of double stimulation to show how the proposed artifacts could instigate forms of transformative agency which promote the adoption of inclusive cultures of learning and teaching.

Keywords: cultural-historical activity theory, double stimulation, formative interventions, transformative agency

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Authors: Diwei Lin, Amanda Jia Hui Tan

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In 2012, testicular cancer was estimated to account for 940 disability adjusted life years in Australia; of these, 450 were years lost due to premature death and 500 were years of healthy life lost due to disease, disability or injury. Testicular choriocarcinoma is one of the rarest variants of testicular germ cell tumours, accounting for less than 1% of testicular germ cell tumours and only about 0.19% of all testicular tumours. Management involves radical orchiectomy followed by chemotherapy. Even then, the prognosis is extremely poor. This case report describes a 20-year-old male with pure testicular choriocarcinoma with pulmonary metastases.

Keywords: testicular cancer, choriocarcinoma, cryptorchidism, chemotherapy, metastatic testicular cancer

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Authors: James Moir

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Recent evidence suggests that academic staff face difficulties in applying new technologies as a means of assessing higher order assessment outcomes such as critical thinking, problem solving and creativity. Although higher education institutional mission statements and course unit outlines purport the value of these higher order skills there is still some question about how well academics are equipped to design curricula and, in particular, assessment strategies accordingly. Despite a rhetoric avowing the benefits of these higher order skills, it has been suggested that academics set assessment tasks up in such a way as to inadvertently lead students on the path towards lower order outcomes. This is a controversial claim, and one that this papers seeks to explore and critique in terms of challenging the conceptual basis of assessing higher order skills through new technologies. It is argued that the use of digital media in higher education is leading to a focus on students’ ability to use and manipulate of these products as an index of their flexibility and adaptability to the demands of the knowledge economy. This focus mirrors market flexibility and encourages programmes and courses of study to be rhetorically packaged as such. Curricular content has become a means to procure more or less elaborate aggregates of attributes. Higher education is now charged with producing graduates who are entrepreneurial and creative in order to drive forward economic sustainability. It is argued that critical independent learning can take place through the democratisation afforded by cultural and knowledge digitization and that assessment needs to acknowledge the changing relations between audience and author, expert and amateur, creator and consumer.

Keywords: higher education, curriculum, new technologies, assessment, higher order skills

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Authors: Chrysanthi Nega, Fotini-Sonia Apergi

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Child sexual abuse (CSA) in Greece is a highly prevalent phenomenon and yet remains largely underreported. CSA can negatively impact cognitive, emotional and psychosocial development, as well as personality formation and capacity for initiation and maintenance of healthy interpersonal relationships. It is particularly important for school-based prevention programs to be implemented early in elementary school, as they are reportedly effective in lowering abuse incidences and providing knowledge for coping in threatening environments. The purpose of the current study was to test the effectiveness of a school-based CSA prevention program (Safe-Touches) on Greek elementary school students (grades 1-3, N=272) and explore the effect of age and time of testing (academic term). There was a significant effect of age in the knowledge of Inappropriate Touch, when comparing pre and post-intervention assessments, with third graders showing greatest gains in knowledge, followed by second and first graders. Time of testing during the academic year also had a significant effect, as first graders tested later in the school year, scored higher on knowledge of Inappropriate Touch. The findings of the current study provide insight into the optimal timing to implement CSA prevention programs. Exposure to such programs and incorporation in the school curricula could largely benefit children of the Greek community in terms of safety and awareness.

Keywords: child sexual abuse, Safe-Touches, school-based prevention, schooling

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Authors: Ozge Yalciner

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Intercultural communication is crucial in the education of multilingual learners in primary grades, significantly influencing their academic and social development. This study explores how intercultural communication intersects with multilingual education, highlighting the importance of culturally responsive teaching practices. It addresses the challenges and opportunities presented by diverse linguistic backgrounds and proposes strategies for creating inclusive and supportive learning environments. The research emphasizes the need for teacher training programs that equip educators with the skills to recognize and address cultural differences, thereby enhancing student engagement and participation. This study was completed in an elementary school in a city in the Midwest, USA. The data was collected through observations and interviews with students and teachers. It discusses the integration of multicultural perspectives in curricula and the promotion of language diversity as an asset. Peer interactions and collaborative learning are highlighted as crucial for developing intercultural competence among young learners. The findings suggest that meaningful intercultural communication fosters a sense of belonging and mutual respect, leading to improved educational outcomes for multilingual students. Prioritizing intercultural communication in primary education is essential for supporting the linguistic and cultural identities of multilingual learners. By adopting inclusive pedagogical approaches and fostering an environment of cultural appreciation, educators can better support their students' academic success and personal growth.

Keywords: diversity, intercultural communication, multilingual learners, primary grades

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Authors: Amirmozafar Benshams, Khatere Kashmari, Farzad Hatami, Mesbah Saybani

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As a part of the transportation network, bridges are one of the most vulnerable structures. In order to investigate the vulnerability and seismic evaluation of bridges performance, identifying of bridge associated with various state of damage is important. Fragility curves provide important data about damage states and performance of bridges against earthquakes. The development of vulnerability information in the form of fragility curves is a widely practiced approach when the information is to be developed accounting for a multitude of uncertain source involved. This paper presents the fragility curve methodologies for bridges and investigates the practice and applications relating to the seismic fragility assessment of bridges.

Keywords: fragility curve, bridge, uncertainty, NLTHA, IDA

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Authors: Shoba Rathilal

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Numeracy, like Literacy is considered to be a core value of modern societies. Most higher education institutions in South Africa include being numerate as an important graduate attribute. It is argued that a suitability numerate society contributes to social justice, empowerment, financial and environmental sustainability and a lack of numeracy practices can contribute to disempowerment. Numeracy is commonly misconstrued as a basic and simple practice, similar in nature to basic arithmetic. This study highlights the complexities of higher education numeracy practices by analyzing a programme in a higher education institution in South Africa using the New Literacies Studies perspective.

Keywords: higher education, new literacy studies, numeracy practices, BASIC

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Authors: Ihsan Orsan Oglah Elrabbaei

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This research stems from the philosophy of education notion, as it is a fundamental pillar within or component of the philosophy of education. It is the general framework that society takes towards the future in order to build its integrated educational system amid the variables that surround it, in order to prepare its members in all aspects of cognitive, skill, and behavioral life, so that there is a clear concept of the system of productive values, according to the vision of philosophy that defines its future roles, which can be found in the system of productive values. With the resignation, everything changes. As a result, the philosophy of education is anticipated to evolve in response to perceived changes in society in terms of the nature of its human and material resources. The study will answer the following questions: Has the philosophy of education changed to accommodate this change? Alternatively, is the change that occurs because of natural growth without education having a role in directing this change and being aware of it in order to fit with national, regional, and global changes? Were the national educational goals and curricula and their programs viewed through the lenses of interest? On the other hand, do things happen without realizing that the philosophy of education has changed and that it proceeds according to the natural rolling of the invisible impulse? The study concluded that we must reconsider the philosophy of education and redefine who is an educated person. In addition, to recognize all the values of the roles that the individual can play in his society, according to his abilities, and with respect. Moreover, building a new philosophy of education based on what society can look at and what it wants from a flexible future takes the concept of changing life values, their contents, diversity, and the roles of each individual in them.

Keywords: higher education system, jordan, philosophy, premises preparation.

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Authors: Maria Gabrielle "Abby" Dalmacio

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Social-emotional learning is a concept that is garnering more importance when considering the development of young children. The aim of this scoping literature review is to explore the implementation of social-emotional learning programs conducted with first-generation immigrant young children ages 3-12 years in North America. This review of literature focuses on social-emotional learning programs taking place in early childhood education centres and elementary school settings that include the first-generation immigrant children population to determine if and how their understanding of social-emotional learning skills may be impacted by the curriculum being taught through North American educational pedagogy. Research on early childhood education and social-emotional learning reveals the lack of inter-cultural adaptability in social emotional learning programs and the potential for immigrant children as being assessed as developmentally delayed due to programs being conducted through standardized North American curricula. The results of this review point to a need for more research to be conducted with first-generation immigrant children to help reform social-emotional learning programs to be conducive for each child’s individual development. There remains to be a gap of knowledge in the current literature on social-emotional learning programs and how educators can effectively incorporate the intercultural perspectives of first-generation immigrant children in early childhood education.

Keywords: early childhood education, social-emotional learning, first-generation immigrant children, north america, inter-cultural perspectives, cultural diversity, early educational frameworks

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Authors: Bita Mashayekhi, Mohammad Ara

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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.

Keywords: Activity-Based Costing (ABC), activity, cost driver, hospitality industry

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Authors: H. Jalahi, A. Yazdanpanah Nozari

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Background and Purpose: Assessment of learners’ performance is an important factors in teaching-learning process. When a factor is sensitive and has high influence on life, their assessment should be done precisely. Thinking dispositions are very important factors in medical education because of its specific condition. In this study a model is designed for fostering thinking dispositions of learners in which authentic assessment is an important element. Materials and Methods: Objective based research is developmental, and such a model was not designed for curricula. Data collection and comparing approaches about assessment and analyzing current assessments offered applied proposals. Results: Based on research findings, the current assessments are response-based, that is students instead of product of response, only offers the specific response which the teachers expects; but authentic assessment is a form of assessment in which students are asked to perform real-word tasks that demonstrate meaningful application of essential knowledge and skills. Conclusion: Because of the difficulties and unexpected problems in life and individuals needs to lifelong learning and conditions in medical course that require decision making in specific times, we must pay attention to reach thinking dispositions and it should be included in curriculum. Authentic assessment as an important aspect of curriculum can help fostering thinking dispositions of learners. Using this kind of assessments which focus on application of information and skills to solve real-word tasks have more important role in medical courses.

Keywords: assessment, authentic, medical courses, developmental

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Authors: A. Talaei, M. Ahiduzzaman, A. Kumar

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In Canada, an increase in the production of iron and steel is anticipated for satisfying the increasing demand of iron and steel in the oil sands and automobile industries. It is predicted that GHG emissions from iron and steel sector will show a continuous increase till 2030 and, with emissions of 20 million tonnes of carbon dioxide equivalent, the sector will account for more than 2% of total national GHG emissions, or 12% of industrial emissions (i.e. 25% increase from 2010 levels). Therefore, there is an urgent need to improve the energy intensity and to implement energy efficiency measures in the industry to reduce the GHG footprint. This paper analyzes the current energy consumption in the Canadian iron and steel industries and identifies energy efficiency opportunities to improve the energy intensity and mitigate greenhouse gas emissions from this industry. In order to do this, a demand tree is developed representing different iron and steel production routs and the technologies within each rout. The main energy consumer within the industry is found to be flared heaters accounting for 81% of overall energy consumption followed by motor system and steam generation each accounting for 7% of total energy consumption. Eighteen different energy efficiency measures are identified which will help the efficiency improvement in various subsector of the industry. In the sintering process, heat recovery from coolers provides a high potential for energy saving and can be integrated in both new and existing plants. Coke dry quenching (CDQ) has the same advantages. Within the blast furnace iron-making process, injection of large amounts of coal in the furnace appears to be more effective than any other option in this category. In addition, because coal-powered electricity is being phased out in Ontario (where the majority of iron and steel plants are located) there will be surplus coal that could be used in iron and steel plants. In the steel-making processes, the recovery of Basic Oxygen Furnace (BOF) gas and scrap preheating provides considerable potential for energy savings in BOF and Electric Arc Furnace (EAF) steel-making processes, respectively. However, despite the energy savings potential, the BOF gas recovery is not applicable in existing plants using steam recovery processes. Given that the share of EAF in steel production is expected to increase the application potential of the technology will be limited. On the other hand, the long lifetime of the technology and the expected capacity increase of EAF makes scrap preheating a justified energy saving option. This paper would present the results of the assessment of the above mentioned options in terms of the costs and GHG mitigation potential.

Keywords: Iron and Steel Sectors, Energy Efficiency Improvement, Blast Furnace Iron-making Process, GHG Mitigation

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Authors: L. Freeborn

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Recent years have seen an increasing number of neuroimaging studies related to language learning as imaging techniques such as fMRI and EEG have become more widely accessible to researchers. By using a variety of structural and functional neuroimaging techniques, these studies have already made considerable progress in terms of our understanding of neural networks and processing related to first and second language acquisition. However, the methodological designs employed in neuroimaging studies to test language learning have been questioned by applied linguists working within the field of second language acquisition (SLA). One of the major criticisms is that tasks designed to measure language learning gains rarely have a communicative function, and seldom assess learners’ ability to use the language in authentic situations. This brings the validity of many neuroimaging tasks into question. The fundamental reason why people learn a language is to communicate, and it is well-known that both first and second language proficiency are developed through meaningful social interaction. With this in mind, the SLA field is in agreement that second language acquisition and proficiency should be measured through learners’ ability to communicate in authentic real-life situations. Whilst authenticity is not always possible to achieve in a classroom environment, the importance of task authenticity should be reflected in the design of language assessments, teaching materials, and curricula. Tasks that bear little relation to how language is used in real-life situations can be considered to lack construct validity. This paper first describes the typical tasks used in neuroimaging studies to measure language gains and proficiency, then analyses to what extent these tasks can validly assess these constructs.

Keywords: neuroimaging studies, research design, second language acquisition, task validity

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Authors: Maxat Bokambayev, Bella Tussupova, Aisha Mamyrova, Erlan Izbasarov

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Optimization of business processes in trading companies is reviewed in the report. There is the presentation of the “Wholesale Customer Order Handling Process” business process model applicable for small and medium businesses. It is proposed to apply the algorithm for automation of the customer order processing which will significantly reduce labor costs and time expenditures and increase the profitability of companies. An optimized business process is an element of the information system of accounting of spare parts trading network activity. The considered algorithm may find application in the trading industry as well.

Keywords: business processes, discrete-event simulation, management, trading industry

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Authors: M. A. Zaki Ewiss, S. Afifi

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Nahda University (NUB) believes that internationalisation of higher educational is able to provide global society with an education that meets current needs and that can respond efficiently to contemporary demands and challenges, which are characterized by globalisation, interdependence, and multiculturalism. In this paper, we will discuss the the challenges of the Egyptian Higher Education system and the future vision to improve this system> In this report, the following issues will be considered: Increasing knowledge on the development of specialized programs of study at the university. Developing international cooperation programs, which focus on the development of the students and staff skills, and providing academic culture and learning opportunities. Increasing the opportunities for student mobility, and research projects for faculty members. Increased opportunities for staff, faculty and students to continue to learn foreign universities, and to benefit from scholarships in various disciplines. Taking the advantage of the educational experience and modern teaching methods; Providing the opportunities to study abroad without increasing the period of time required for graduation, and through greater integration in the curricula and programs; More cultural interaction through student exchanges.Improving and providing job opportunities for graduates through participation in the global labor market. This document sets out NUB strategy to move towards that vision. We are confident that greater explicit differentiation, greater freedom and greater collaboration are the keys to delivering the further improvement in quality we shall need to retain and strengthen our position as one of the world’s leading higher education systems.

Keywords: technology transfer higher education, knowledge transfer, internationalisation, mobility

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Authors: Atousa Mirzapour Kouhdasht

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The Great Gatsby is a 1925 novel set in the Jazz Age on Long Island by American writer F. Scott Fitzgerald. The novel depicts interactions between the first-person narrator, Nick Carraway, and his mysterious millionaire neighbor, Jay Gatsby, and his obsession to reunite with his former lover, Daisy Buchanan. During World War II, the Council on Books in Wartime sent free copies to American soldiers, so the novel experienced an unanticipated wave in popularity. This newfound popularity brought up critical literary re-examination. The work soon became a part of most American high school curricula and, as a result, a part of American popular culture. Multiple adaptations, on stage and screen, followed in the succeeding decades. The novel's treatment of social class, old money versus those who do not have familial wealth, gender, race, and its cynical attitude towards the American Dream is now a matter of discussion. The old money does not allow the new money to present itself due to its fear of changes. Although Gatsby is now a wealthy man who throws many parties, he is not considered equal to Thomas Buchanan, Daisy's husband, a millionaire who lives in East Egg. Even Gatsby feels shame when it comes to the history of his family, who was not actually from the bourgeoisie. Furthermore, the patriarchal system restrains women's behavior in society and puts them in the second position after men to follow what men ask them to do. The female characters are not able to make decisions for themselves. So the researcher uses The Great Gatsby, patriarchal theory, and Marxist feminist perspective to investigate the influence of gender and social status on women's position in a patriarchal society.

Keywords: Marxist, feminist, class status, gender, the American dream, The Great Gatsby, Fitzgerald

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Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: Maria Lina Garrido

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This paper aims to reflect upon instruction in English classes with the specific purpose of reading comprehension development, having as its paradigm the considerations presented by William Grabe, in his book Reading in a Second Language: Moving from theory to practice. His concerns regarding the connection between research findings and instructional practices have stimulated the present author to re-evaluate both her long practice as an English reading teacher and as the author of two reading textbooks for graduate students. Elements of the reading process such as linguistic issues, prior knowledge, reading strategies, critical evaluation, and motivation are the main foci of this analysis as far as the activities developed in the classroom are concerned. The experience with university candidates on postgraduate courses with different levels of English knowledge in Bahia, Brazil, has definitely demanded certain adjustments to this author`s classroom setting. Word recognition based on cognates, for example, has been emphasized given the fact that academic texts use many Latin words which have the same roots as the Brazilian Portuguese lexicon. Concerning syntactic parsing, the tenses/verbal aspects, modality and linking words are included in the curriculum, but not with the same depth as the general English curricula. Reading strategies, another essential predictor for developing reading skills, have been largely stimulated in L2 classes in order to compensate for a lack of the appropriate knowledge of the foreign language. This paper presents results that demonstrate that this author`s teaching practice is compatible with the implications and instruction concerning the reading process outlined by Grabe, however, it admits that each class demands specific instructions to meet the needs of that particular group.

Keywords: classroom practice, instructional activities, reading comprehension, reading skills

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Authors: Revaz Tabatadze

Abstract:

This research aims to describe and analyze the intricacies of curriculum development within the broader context of general education reforms undertaken in Eastern European Countries. Importantly, this study is the first of its kind, examining Georgian and Ukrainian National Curriculum documents locally and internationally. The significance of this research lies in its potential to guide the Ministry of Education and Science of the mentioned countries in revising existing curriculum documents to address contemporary challenges in general education. The findings will not only benefit post-Soviet countries but also offer insights for nations facing curriculum development and effectiveness issues. By examining the peculiarities of curriculum development amid globalization, this research aims to contribute to overcoming educational challenges at both local and international levels. This study defines key concepts related to curriculum, distinguishing between intended, implemented, and attained curricula. It also explores the historical context of curriculum development in Georgia and Ukraine from 1991 to 2021, highlighting changes in teacher standards and teacher certification examinations. The literature review section emphasizes the importance of curriculum development as a complex and evolving process, especially in the context of globalization. It underscores the need for a curriculum that fosters critical thinking, problem-solving, and collaboration skills in students. In summary, this research offers a comprehensive examination of curriculum development in Georgia and Ukraine, shedding light on the challenges and opportunities in the age of globalization, with potential implications for educational systems worldwide.

Keywords: curriculum development, general education reforms, eastern European countries, globalization in education

Procedia PDF Downloads 52

Authors: B. El Fadil, R. Najar

Abstract:

STEM education is promoted by many scholars and curricula around the world, but it is not yet well established in the province of Quebec in Canada. In addition, effective instructional STEM activities and design methods are required to ensure that students and teachers' needs are being met. One potential method is the Engineering Design Process (EDP), a methodology that emphasizes the importance of creativity and collaboration in problem-solving strategies. This article reports on a case study that focused on using the EDP to develop instructional materials by means of making a technological artifact to teach mathematical variables and functions at the secondary level. The five iterative stages of the EDP (design, make, test, infer, and iterate) were integrated into the development of the course materials. Data was collected from different sources: pre- and post-questionnaires, as well as a working document dealing with pupils' understanding based on designing, making, testing, and simulating. Twenty-four grade seven (13 years old) students in Northern Quebec participated in the study. The findings of this study indicate that STEM activities have a positive impact not only on students' engagement in classroom activities but also on learning new mathematical concepts. Furthermore, STEM-focused activities have a significant effect on problem-solving skills development in an interdisciplinary approach. Based on the study's results, we can conclude, inter alia, that teachers should integrate STEM activities into their teaching practices to increase learning outcomes and attach more importance to STEM-focused activities to develop students' reflective thinking and hands-on skills.

Keywords: engineering design process, motivation, stem, integration, variables, functions

Procedia PDF Downloads 84

Authors: Ekaterina Artiukhina, Panagiotis Grammelis

Abstract:

Torrefaction of biomass pellets is considered as a useful pretreatment technology in order to convert them into a high quality solid biofuel that is more suitable for pyrolysis, gasification, combustion and co-firing applications. In the course of torrefaction the temperature varies across the pellet, and therefore chemical reactions proceed unevenly within the pellet. However, the uniformity of the thermal distribution along the pellet is generally assumed. The torrefaction process of a single cylindrical pellet is modeled here, accounting for heat transfer coupled with chemical kinetics. The drying sub-model was also introduced. The non-stationary process of wood pellet decomposition is described by the system of non-linear partial differential equations over the temperature and mass. The model captures well the main features of the experimental data.

Keywords: torrefaction, biomass pellets, model, heat, mass transfer

Procedia PDF Downloads 474