Search results for: English for accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2603

Search results for: English for accounting

2093 Structuring Taiwanese Elementary School English Teachers' Professional Dialogue about Teaching and Learning through Protocols

Authors: Chin-Wen Chien

Abstract:

Protocols are tools that help teachers inquire into the teaching and professional learning during the professional dialogue. This study focused on the integration of protocols into elementary school English teachers’ professional dialogue and discussed the influence of protocols on teachers’ teaching and learning. Based on the analysis of documents, observations, and interviews, this study concluded that with the introduction of protocols to elementary school English teachers, three major protocols were used during their professional dialogue. These protocols led the teachers to gain professional learning in content knowledge and pedagogical content knowledge. However, the facilitators’ lack of experience in using protocols led to interruptions during the professional dialogue. Suggestions for effective protocol-based professional dialogue are provided.

Keywords: protocols, professional learning, professional dialogue, classroom practice

Procedia PDF Downloads 387
2092 Lexical Collocations in Medical Articles of Non-Native vs Native English-Speaking Researchers

Authors: Waleed Mandour

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This study presents multidimensional scrutiny of Benson et al.’s seven-category taxonomy of lexical collocations used by Egyptian medical authors and their peers of native-English speakers. It investigates 212 medical papers, all published during a span of 6 years (from 2013 to 2018). The comparison is held to the medical research articles submitted by native speakers of English (25,238 articles in total with over 103 million words) as derived from the Directory of Open Access Journals (a 2.7 billion-word corpus). The non-native speakers compiled corpus was properly annotated and marked-up manually by the researcher according to the standards of Weisser. In terms of statistical comparisons, though, deployed were the conventional frequency-based analysis besides the relevant criteria, such as association measures (AMs) in which LogDice is deployed as per the recommendation of Kilgariff et al. when comparing large corpora. Despite the terminological convergence in the subject corpora, comparison results confirm the previous literature of which the non-native speakers’ compositions reveal limited ranges of lexical collocations in terms of their distribution. However, there is a ubiquitous tendency of overusing the NS-high-frequency multi-words in all lexical categories investigated. Furthermore, Egyptian authors, conversely to their English-speaking peers, tend to embrace more collocations denoting quantitative rather than qualitative analyses in their produced papers. This empirical work, per se, contributes to the English for Academic Purposes (EAP) and English as a Lingua Franca in Academic settings (ELFA). In addition, there are pedagogical implications that would promote a better quality of medical research papers published in Egyptian universities.

Keywords: corpus linguistics, EAP, ELFA, lexical collocations, medical discourse

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2091 Types of Motivation at a Rural University

Authors: Sandra Valdez-Hernández

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Motivation is one of the most important factors when teaching language. Most institutions at least in Mexico, pay low attention to the types of motivation students have when they are studying English; however, considering the motivation they have, may lead to better understanding about their needs and purposes for learning English and the professors may understand and focus on their interests for making them persist in action through the course. This topic has been widely investigated in different countries, but more research needs to be done in Mexico to shed light on this area of potential impact. The aim of this research is to focus on the types of motivation, intrinsic and extrinsic, instrumental and integrative and the attitudes students have about English language to identify aspects that are alike to other contexts and research areas based on the theory of Dörnyei (2013) and Gardner (2001). It was carried out at a Mexican University in a small village in Quintana Roo. The potential implications, the findings as well as the limitations are presented.

Keywords: attides of motivation, factors of motivation, extrinsic and intrinsic motivation, instrumental and integrative motivation

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2090 Edmodo and the Three Powerful Strategies to Maximize Students Learning

Authors: Aziz Soubai

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The primary issue is that English as foreign language learners don’t use English outside the classroom. The only little exposure is inside the classroom, and that’s not enough to make them good language learners! Edmodo, like the other Learning Management Systems, can be used to encourage students to collaborate with each other and with global classrooms on projects where English is used- Some examples of collaboration with different schools will be mentioned and how the Substitution Augmentation Modification Redefinition (SAMR) model and its stages can be applied in the activities, especially for teachers who are hesitant to introduce technology or don’t have a lot of technical knowledge. There will also be some focus on Edmodo groups and on how flipped and blended learning can be used as an extension for classroom time and to help the teacher address language problems and improve students’ language skills, especially writing, reading and communication. It is also equally important to use Edmodo badges and certificates for motivating and engaging learners and gamifying the lesson.

Keywords: EFL learners, language classroom-learning management system, edmodo, SAMR, language skills

Procedia PDF Downloads 65
2089 Like Making an Ancient Urn: Metaphor Conceptualization of L2 Writing

Authors: Muhalim Muhalim

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Drawing on Lakoff’s theory of metaphor conceptualization, this article explores the conceptualization of language two writing (L2W) of ten students-teachers in Indonesia via metaphors. The ten postgraduate English language teaching students and at the same time (former) English teachers received seven days of intervention in teaching and learning L2. Using introspective log and focus group discussion, the results illuminate us that all participants are unanimous on perceiving L2W as process-oriented rather than product-oriented activity. Specifically, the metaphor conceptualizations exhibit three categories of process-oriented L2W: deliberate process, learning process, and problem-solving process. However, it has to be clarified from the outset that this categorization is not rigid because some of the properties of metaphors might belong to other categories. Results of the study and implications for English language teaching will be further discussed.

Keywords: metaphor conceptualisation, second language, learning writing, teaching writing

Procedia PDF Downloads 417
2088 Anxiety Factors in the Saudi EFL Learners

Authors: Fariha Asif

Abstract:

The Saudi EFL learners face a number of problems in EFL learning, anxiety is the most potent one among those. It means that its resolution can lead to better language skills in Saudi students. That’s why, the study is carried out and is considered to be of interest to the Saudi language learners, educators and the policy makers because of the potentially negative impact that anxiety has on English language learning. The purpose of the study is to explore the factors that cause language anxiety in the Saudi EFL learners while learning speaking skills and the influence it casts on communication in the target language. The investigation of the anxiety-producing factors that arise while learning to communicate in the target language will hopefully broaden the insight into the issue of language anxiety and will help language teachers in making the classroom environment less stressful. The study seeks to answer the questions such as what are the psycholinguistic factors that cause language anxiety among ESL/EFL learners in learning and speaking English Language, especially in the context of the Saudi students. What are the socio-cultural factors that cause language anxiety among Saudi EFL learners in learning and speaking English Language? How is anxiety manifested in the language learning of the Saudi EFL learners? And which strategies can be used to successfully cope with language anxiety? The scope of the study is limited to the college and university English Teachers and subject specialists (males and females) in public sectors colleges and universities in Saudi Arabia. Some of the key findings of the study are:, Anxiety plays an important role in English as foreign language learning for the Saudi EFL learners. Some teachers believe that anxiety bears negatives effects for the learners, while some others think that anxiety serves a positive outcome for the learners by giving them an extra bit of motivation to do their best in English language learning. Language teachers seem to have consensus that L1 interference is one of the major factors that cause anxiety among the Saudi EFL learners. Most of the Saudi EFL learners are found to have fear of making mistakes. They don’t take initiative and opt to keep quiet and don’t respond fearing that they would make mistakes and this would ruin their image in front of their peers. Discouraging classroom environment is also counted as one of the major anxiety causing factors. The teachers, who don’t encourage learners positively, make them anxious and they start avoiding class participation. It is also found that English language teachers have their important role to minimize the negative effects of anxiety in the classes. The teachers’ positive encouragement can do wonders in this regard. A positive, motivating and encouraging class environment is essential to produce desired results in English language learning for the Saudi EFL learners.

Keywords: factors, psychology, speaking, EFL

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2087 Effects of Bilingual Education in the Teaching and Learning Practices in the Continuous Improvement and Development of k12 Program

Authors: Miriam Sebastian

Abstract:

This research focused on the effects of bilingual education as medium of instruction to the academic performance of selected intermediate students of Miriam’s Academy of Valenzuela Inc. . An experimental design was used, with language of instruction as the independent variable and the different literacy skills as dependent variables. The sample consisted of experimental students comprises of 30 students were exposed to bilingual education (Filipino and English) . They were given pretests and were divided into three groups: Monolingual Filipino, Monolingual English, and Bilingual. They were taught different literacy skills for eight weeks and were then administered the posttests. Data was analyzed and evaluated in the light of the central processing and script-dependent hypotheses. Based on the data, it can be inferred that monolingual instruction in either Filipino or English had a stronger effect on the students’ literacy skills compared to bilingual instruction. Moreover, mother tongue-based instruction, as compared to second-language instruction, had stronger effect on the preschoolers’ literacy skills. Such results have implications not only for mother tongue-based (MTB) but also for English as a second language (ESL) instruction in the country

Keywords: bilingualism, effects, monolingual, function, multilingual, mother tongue

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2086 Expressing Locality in Learning English: A Study of English Textbooks for Junior High School Year VII-IX in Indonesia Context

Authors: Agnes Siwi Purwaning Tyas, Dewi Cahya Ambarwati

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This paper concerns the language learning that develops as a habit formation and a constructive process while exercising an oppressive power to construct the learners. As a locus of discussion, the investigation problematizes the transfer of English language to Indonesian students of junior high school through the use of English textbooks ‘Real Time: An Interactive English Course for Junior High School Students Year VII-IX’. English language has long performed as a global language and it is a demand upon the non-English native speakers to master the language if they desire to become internationally recognized individuals. Generally, English teachers teach the language in accordance with the nature of language learning in which they are trained and expected to teach the language within the culture of the target language. This provides a potential soft cultural penetration of a foreign ideology through language transmission. In the context of Indonesia, learning English as international language is considered dilemmatic. Most English textbooks in Indonesia incorporate cultural elements of the target language which in some extent may challenge the sensitivity towards local cultural values. On the other hand, local teachers demand more English textbooks for junior high school students which can facilitate cultural dissemination of both local and global values and promote learners’ cultural traits of both cultures to avoid misunderstanding and confusion. It also aims to support language learning as bidirectional process instead of instrument of oppression. However, sensitizing and localizing this foreign language is not sufficient to restrain its soft infiltration. In due course, domination persists making the English language as an authoritative language and positioning the locality as ‘the other’. Such critical premise has led to a discursive analysis referring to how the cultural elements of the target language are presented in the textbooks and whether the local characteristics of Indonesia are able to gradually reduce the degree of the foreign oppressive ideology. The three textbooks researched were written by non-Indonesian author edited by two Indonesia editors published by a local commercial publishing company, PT Erlangga. The analytical elaboration examines the cultural characteristics in the forms of names, terminologies, places, objects and imageries –not the linguistic aspect– of both cultural domains; English and Indonesia. Comparisons as well as categorizations were made to identify the cultural traits of each language and scrutinize the contextual analysis. In the analysis, 128 foreign elements and 27 local elements were found in textbook for grade VII, 132 foreign elements and 23 local elements were found in textbook for grade VIII, while 144 foreign elements and 35 local elements were found in grade IX textbook, demonstrating the unequal distribution of both cultures. Even though the ideal pedagogical approach of English learning moves to a different direction by the means of inserting local elements, the learners are continuously imposed to the culture of the target language and forced to internalize the concept of values under the influence of the target language which tend to marginalize their native culture.

Keywords: bidirectional process, English, local culture, oppression

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2085 Adopting a Comparative Cultural Studies Approach to Teaching Writing in the Global Classroom

Authors: Madhura Bandyopadhyay

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Teaching writing within multicultural and multiethnic communities poses many unique challenges not the least of which is that of intercultural communication. When the writing is in English, pedagogical imperatives often encounter the universalizing tendencies of standardization of both language use and structural parameters which are often at odds with maintaining local practices which preserve cultural pluralism. English often becomes the contact zone within which individual identities of students play out against the standardization imperatives of the larger world. Writing classes can serve as places which become instruments of assimilation of ethnic minorities to a larger globalizing or nationalistic agenda. Hence, for those outside of the standard practices of writing English, adaptability towards a mastery of those practices valued as standard become the focus of teaching taking away from diversity of local English use and other modes of critical thinking. In a very multicultural and multiethnic context such as the US or Singapore, these dynamics become very important. This paper will argue that multiethnic writing classrooms can greatly benefit from taking up a cultural studies approach whereby the students’ lived environments and experiences are analyzed as cultural texts to produce writing. Such an approach eliminates limitations of using both literary texts as foci of discussion as in traditional approaches to teaching writing and the current trend in teaching composition without using texts at all. By bringing in students’ lived experiences into the classroom and analyzing them as cultural compositions stressing the ability to communicate across cultures, cultural competency is valued rather than adaptability while privileging pluralistic experiences as valuable even as universal shared experience are found. Specifically, while teaching writing in English in a multicultural classroom, a cultural studies approach makes both teacher and student aware of the diversity of the English language as it exists in our global context in the students’ experience while making space for diversity in critical thinking, structure and organization of writing effective in an intercultural context.

Keywords: English, multicultural, teaching, writing

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2084 Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam

Authors: Mai Hoang Minh

Abstract:

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

Procedia PDF Downloads 283
2083 Prosodic Realization of Focus in the Public Speeches Delivered by Spanish Learners of English and English Native Speakers

Authors: Raúl Jiménez Vilches

Abstract:

Native (L1) speakers can mark prosodically one part of an utterance and make it more relevant as opposed to the rest of the constituents. Conversely, non-native (L2) speakers encounter problems when it comes to marking prosodically information structure in English. In fact, the L2 speaker’s choice for the prosodic realization of focus is not so clear and often obscures the intended pragmatic meaning and the communicative value in general. This paper reports some of the findings obtained in an L2 prosodic training course for Spanish learners of English within the context of public speaking. More specifically, it analyses the effects of the course experiment in relation to the non-native production of the tonic syllable to mark focus and compares it with the public speeches delivered by native English speakers. The whole experimental training was executed throughout eighteen input sessions (1,440 minutes total time) and all the sessions took place in the classroom. In particular, the first part of the course provided explicit instruction on the recognition and production of the tonic syllable and how the tonic syllable is used to express focus. The non-native and native oral presentations were acoustically analyzed using Praat software for speech analysis (7,356 words in total). The investigation adopted mixed and embedded methodologies. Quantitative information is needed when measuring acoustically the phonetic realization of focus. Qualitative data such as questionnaires, interviews, and observations were also used to interpret the quantitative data. The embedded experiment design was implemented through the analysis of the public speeches before and after the intervention. Results indicate that, even after the L2 prosodic training course, Spanish learners of English still show some major inconsistencies in marking focus effectively. Although there was occasional improvement regarding the choice for location and word classes, Spanish learners were, in general, far from achieving similar results to the ones obtained by the English native speakers in the two types of focus. The prosodic realization of focus seems to be one of the hardest areas of the English prosodic system to be mastered by Spanish learners. A funded research project is in the process of moving the present classroom-based experiment to an online environment (mobile app) and determining whether there is a more effective focus usage through CAPT (Computer-Assisted Pronunciation) tools.

Keywords: focus, prosody, public speaking, Spanish learners of English

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2082 Does Operating Cash Flow Really Matter in Value Relevance? A Recent Empirical Analysis on the Largest European Companies

Authors: Francesco Paolone

Abstract:

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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2081 The Influence of Grammatical Gender on Socially Constructed Gender in English, Dutch, and German

Authors: Noah Brandon

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Grammatical gender can create a restrictive roadblock for the usage of gender-inclusive language. This research describes grammatical gender structures used in English, Dutch, and German and considers how these structures restrict the implementation of gender inclusivity in spoken and written discourse. This restriction is measured by the frequency with which gender-inclusive & generic masculine forms are used and by the morphosyntactic complexity of the gender-inclusive forms available in these languages. These languages form a continuum of grammatical gender structures, with English having the least articulated structures and German having the most. This leads to a comparative analysis intended to establish a correlation between the complexity of gender structure and the difficulty of using gender-inclusive forms. English, on one side of the continuum, maintains only remnants of a formal grammatical gender system and imposes the fewest restrictions on the creation of neo-pronouns and the use of gender-inclusive alternatives to gendered agentive nouns. Next, the Dutch have a functionally two-gender system with less freedom using gender-neutral forms. Lastly, German, on the other end, has a three-gender system requiring a plethora of morphosyntactic and orthographic alternatives to avoid using generic masculine. The paper argues that the complexity of grammatical gender structures correlates with hindered use of gender-inclusive forms. Going forward, efforts will focus on gathering further data on the usage of gender-inclusive and generic masculine forms within these languages. The end goal of this research is to establish a definitive objective correlation between grammatical gender complexity and impediments in expressing socially constructed gender.

Keywords: sociolinguistics, language and gender, gender, Germanic linguistics, grammatical gender, German, Dutch, English

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2080 Research on the Rewriting and Adaptation in the English Translation of the Analects

Authors: Jun Xu, Haiyan Xiao

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The Analects (Lunyu) is one of the most recognized Confucian classics and one of the earliest Chinese classics that have been translated into English and known to the West. Research on the translation of The Analects has witnessed a transfer from the comparison of the text and language to a wider description of social and cultural contexts. Mainly on the basis of Legge and Waley’s translations of The Analects, this paper integrates Lefevere’s theory of rewriting and Verschueren’s theory of adaptation and explores the influence of ideology and poetics on the translation. It analyses how translators make adaptive decisions in the manipulation of ideology and poetics. It is proved that the English translation of The Analects is the translators’ initiative rewriting of the original work, which is a selective and adaptive process in the multi-layered contexts of the target language. The research on the translation of classics should include both the manipulative factors and translator’s initiative as well.

Keywords: The Analects, ideology, poetics, rewriting, adaptation

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2079 The Impact of Syntactic Priming on Language Learners’ Perception of Relative Clauses

Authors: Kaine Gulozer

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Listening comprehension in a foreign language context has been a constant challenge for Turkish speakers of English. Syntactic priming (SP) of relative clauses might affect the perception of subsequent sentences of identical structure and this could have an impact on the listening comprehension of second or foreign language learners. There has been little attempt to investigate the syntactic priming of English subject relative clauses and object relative clauses in relation to perception for the learners of English in Turkish context. This study investigates SP effects on low-proficiency EFL learners’ production of English relative clauses. Both qualitative and quantitative method along with a pre-test and post-test tasks were adopted, recruiting 62 EFL learners to receive a six-week listening instruction on relative clauses. Testing instruments for language production included the two tasks: (1) the visual- cued presentation and recall and (2) the auditory-cued presentation and recall. Students’ listening comprehension in task 1 and 2 were recorded and transcribed. Fifteen of the participants were also interviewed. The results of the dependent samples t-test analyses revealed that SP had a significant effect on the overall perception of relative clauses.

Keywords: listening comprehension, relative clauses, structural priming, syntactic persistance, syntactic priming

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2078 Linguistic Analysis of the Concept ‘Relation’ in Russian and English Languages

Authors: Nadezhda Obvintceva

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The article gives the analysis of the concept ‘relation’ from the point of view of its realization in Russian and English languages on the basis of dictionaries articles. The analysis reveals the main difference of representation of this concept in both languages. It is the number of lexemes that express its general meanings. At the end of the article the author gives an explanation of possible causes of the difference and touches upon the issue about analytical phenomena in the vocabulary.

Keywords: concept, comparison, lexeme, meaning, relation, semantics

Procedia PDF Downloads 500
2077 Improving Low English Oral Skills of 5 Second-Year English Major Students at Debark University

Authors: Belyihun Muchie

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This study investigates the low English oral communication skills of 5 second-year English major students at Debark University. It aims to identify the key factors contributing to their weaknesses and propose effective interventions to improve their spoken English proficiency. Mixed-methods research will be employed, utilizing observations, questionnaires, and semi-structured interviews to gather data from the participants. To clearly identify these factors, structured and informal observations will be employed; the former will be used to identify their fluency, pronunciation, vocabulary use, and grammar accuracy, and the later will be suited to observe the natural interactions and communication patterns of learners in the classroom setting. The questionnaires will assess their self-perceptions of their skills, perceived barriers to fluency, and preferred learning styles. Interviews will also delve deeper into their experiences and explore specific obstacles faced in oral communication. Data analysis will involve both quantitative and qualitative responses. The structured observation and questionnaire will be analyzed quantitatively, whereas the informal observation and interview transcripts will be analyzed thematically. Findings will be used to identify the major causes of low oral communication skills, such as limited vocabulary, grammatical errors, pronunciation difficulties, or lack of confidence. They are also helpful to develop targeted solutions addressing these causes, such as intensive pronunciation practice, conversation simulations, personalized feedback, or anxiety-reduction techniques. Finally, the findings will guide designing an intervention plan for implementation during the action research phase. The study's outcomes are expected to provide valuable insights into the challenges faced by English major students in developing oral communication skills, contribute to the development of evidence-based interventions for improving spoken English proficiency in similar contexts, and offer practical recommendations for English language instructors and curriculum developers to enhance student learning outcomes. By addressing the specific needs of these students and implementing tailored interventions, this research aims to bridge the gap between theoretical knowledge and practical speaking ability, equipping them with the confidence and skills to flourish in English communication settings.

Keywords: oral communication skills, mixed-methods, evidence-based interventions, spoken English proficiency

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2076 Storytelling as a Pedagogical Tool to Learn English Language in Higher Education: Using Reflection and Experience to Improve Learning

Authors: Barzan Hadi Hama Karim

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The purpose of this research study is to determine how educators, students at the university level are using storytelling to support the educational process. This study provides a general framework about educational uses of storytelling as a pedagogical too to learn English language in the higher education and describes the different perceptions of people (teachers and students) at different levels. A survey is used to collect responses from a group of educators and students in educational settings to determine how they are using storytelling for educational purposes. The results show the current situation of educational uses of storytelling and explore some of the benefits and challenges educators face in implementing storytelling in their institutions. The purpose of our research is to investigate the impact of storytelling as a pedagogical tool to learn English language in higher education and its academic achievements on ESL students. It highlights findings that address the following questions: (1) How has storytelling been approached historically? (2) Is storytelling beneficial for students in early grades at university? (3) To what extent do teacher and student prefer storytelling as a pedagogical tool to teach and learn English language in higher education?

Keywords: storytelling, teacher's beliefs, student’s beliefs, student’s academic achievement, narrative, pedagogy, ESL

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2075 Revisiting High School Students’ Learning Styles in English Subject

Authors: Aroona Hashmi

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The prime motive for this endeavor was to explore the tenth grade English class students’ preferred learning styles studying in government secondary school so that English subject teachers could tailor their pedagogical strategies in relation to their students learning needs. The further aim of this study was to identify any significance difference among the students on a gender basis, area basis and different categories of school basis. The population of this study consisting of all the secondary level schools working in the government sector and positioned in the province of Punjab. The multi-stage cluster sampling method was employed while selecting the study sample from the population. The scale used for the identification of students’ learning styles in this study was developed by Grasha-Riechmann. The data collected through learning style scale was analyzed by employing descriptive statistics technique. The results from data analysis depict that learning styles of the majority of students found to be Collaborative and Competitive. Overall, no considerable difference was surfaced between male-female, urban-rural, general-other categories of 10th grade English class students learning styles.

Keywords: learning style, learning style scale, grade, government sector

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2074 The Readiness of English Communication Skills for Travel Agents to Enter the ASEAN Economic Community

Authors: Bavornluck Kuosuwan

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The purpose of this research was to study the level of readiness of English communication skills for travel agents in the Silom road area of Bangkok in order to enter the ASEAN economic community in the year 2015. The multi-stage sampling method was utilized with 474 respondents from 79 travel agencies. An English Questionnaire was used to collect the data. Descriptive statistics included percentage, average, standard deviation and Pearson’s r coefficient. The findings revealed that the majority of respondents were not well prepared in terms of ASEAN knowledge including laws and regulations. The majority of respondents had not been well informed about the changes that will come with the coming of ASEAN economic community. Moreover, the level of English communication for most travel agents was between the poor and intermediate level and therefore improvement is needed, especially the speaking and listening skill. In other words, the majority of respondents needed more training in terms of communications skills. The correlation between the working environment and attitude of the staff was very positive. Moreover, the correlation between the background of staff and attitude of staff was also very positive and most of demographic factors had a positive correlation with attitude of staff, except gender.

Keywords: ASEAN, communication skills, travel agents, media engineering

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2073 English as a Foreign Language Students’ Perceptions towards the British Culture: The Case of Batna 2 University, Algeria

Authors: Djelloul Nedjai

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The issue of cultural awareness triggers many controversies, especially in a context where individuals do not share the same cultural backgrounds and characteristics. The Algerian context is no exception. It has been widely documented by the literature that culture remains essential in many domains. In higher education, for instance, culture plays a pivotal role in shaping individuals’ perceptions and attitudes. Henceforth, the current paper attempts to look at the perceptions of the British culture held by students engaged in learning English as a Foreign Language (EFL) at the department of English at Banta 2 University, Algeria. It also inquires into EFL students’ perceptions of British culture. To address the aforementioned research queries, a descriptive study has been carried out wherein a questionnaire of fifteen (15) items has been deployed to collect students’ attitudes and perceptions toward British culture. Results showcase that, indeed, EFL students of the department of English at Banta 2 University hold both positive and negative perceptions towards British culture at different levels. The explanation could relate to the student's lack of acquaintance with and awareness of British culture. Consequently, this paper is an attempt to address the issue of cultural awareness from the perspective of EFL students.

Keywords: British culture, cultural awareness, EFL students’ perceptions, higher education

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2072 Teachers’ Language Insecurity in English as a Second Language Instruction: Developing Effective In-Service Training

Authors: Mamiko Orii

Abstract:

This study reports on primary school second language teachers’ sources of language insecurity. Furthermore, it aims to develop an in-service training course to reduce anxiety and build sufficient English communication skills. Language/Linguistic insecurity refers to a lack of confidence experienced by language speakers. In particular, second language/non-native learners often experience insecurity, influencing their learning efficacy. While language learner insecurity has been well-documented, research on the insecurity of language teaching professionals is limited. Teachers’ language insecurity or anxiety in target language use may adversely affect language instruction. For example, they may avoid classroom activities requiring intensive language use. Therefore, understanding teachers’ language insecurity and providing continuing education to help teachers to improve their proficiency is vital to improve teaching quality. This study investigated Japanese primary school teachers’ language insecurity. In Japan, teachers are responsible for teaching most subjects, including English, which was recently added as compulsory. Most teachers have never been professionally trained in second language instruction during college teacher certificate preparation, leading to low confidence in English teaching. Primary source of language insecurity is a lack of confidence regarding English communication skills. Their actual use of English in classrooms remains unclear. Teachers’ classroom speech remains a neglected area requiring improvement. A more refined programme for second language teachers could be constructed if we can identify areas of need. Two questionnaires were administered to primary school teachers in Tokyo: (1) Questionnaire A: 396 teachers answered questions (using a 5-point scale) concerning classroom teaching anxiety and general English use and needs for in-service training (Summer 2021); (2) Questionnaire B: 20 teachers answered detailed questions concerning their English use (Autumn 2022). Questionnaire A’s responses showed that over 80% of teachers have significant language insecurity and anxiety, mainly when speaking English in class or teaching independently. Most teachers relied on a team-teaching partner (e.g., ALT) and avoided speaking English. Over 70% of the teachers said they would like to participate in training courses in classroom English. Questionnaire B’s results showed that teachers could use simple classroom English, such as greetings and basic instructions (e.g., stand up, repeat after me), and initiate conversation (e.g., asking questions). In contrast, teachers reported that conversations were mainly carried on in a simple question-answer style. They had difficulty continuing conversations. Responding to learners’ ‘on-the-spot’ utterances was particularly difficult. Instruction in turn-taking patterns suitable in the classroom communication context is needed. Most teachers received grammar-based instruction during their entire English education. They were predominantly exposed to displayed questions and form-focused corrective feedback. Therefore, strategies such as encouraging teachers to ask genuine questions (i.e., referential questions) and responding to students with content feedback are crucial. When learners’ utterances are incorrect or unsatisfactory, teachers should rephrase or extend (recast) them instead of offering explicit corrections. These strategies support a continuous conversational flow. These results offer benefits beyond Japan’s English as a second Language context. They will be valuable in any context where primary school teachers are underprepared but must provide English-language instruction.

Keywords: english as a second/non-native language, in-service training, primary school, teachers’ language insecurity

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2071 Towards the Development of Islamic Accounting Standards for Baitulmal, Waqaf, and Zakat Transactions: Addressing Gaps for Enhanced Accountability

Authors: N. Farahin Ali, Naharriah Mohamed, Hafiz Majdi, Fathiyyah, Fadliana Saman

Abstract:

This paper investigates the imperative for developing Islamic accounting standards tailored to Baitulmal, waqaf, and zakat transactions, with the goal of strengthening accountability and transparency in financial reporting. Current financial reporting frameworks in Malaysia—namely, the Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standards (MPERS)—are designed predominantly for conventional financial transactions and fail to fully capture the Shariah-specific nature of these religious funds. The objective of this study is to critically examine the discrepancies between these conventional reporting standards and the requirements of Shariah-compliant financial transactions, specifically for Baitulmal, waqaf, and zakat. This research adopts a qualitative methodology, utilizing case studies from four different State Islamic Religious Councils to explore the current reporting practices. The findings reveal significant gaps between the conventional frameworks and the specific needs of Shariah-compliant accounting, leading to off-balance-sheet reporting of certain transactions and inconsistencies in financial disclosures across different states. These disparities undermine both the comparability and integrity of the financial reports, raising critical concerns regarding transparency and governance. The broader implications of this study underscore the necessity for a unified Islamic accounting standard that would align more closely with Shariah principles. Such a standard would not only enhance the disclosure and presentation of baitulmal, waqaf, and zakat transactions, but also improve decision-making processes, thereby fostering greater accountability and trust in the management of these Islamic funds. This paper advocates for a concerted effort to bridge the existing gap, ensuring that the distinctive characteristics of Islamic charitable funds are appropriately reflected in the financial reporting process.

Keywords: islamic accounting, waqf, zakat, islamic finance

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2070 Multilingualism without a Dominant Language in the Preschool Age: A Case of Natural Italian-Russian-German-English Multilingualism

Authors: Legkikh Victoria

Abstract:

The purpose of keeping bi/multilingualism is usually a way to let the child speak two/three languages at the same level. The main problem which normally appears is a mixed language or a domination of one language. The same level of two or more languages would be ideal but practically not easily reachable. So it was made an experiment with a girl with a natural multilingualism as an attempt to avoid a dominant language in the preschool age. The girl lives in Germany and the main languages for her are Italian, Russian and German but she also hears every day English. ‘One parent – one language’ strategy was used since the beginning so Italian and Russian were spoken to her since her birth, English was spoken between the parents and when she was 1,5 it was added German as a language of a nursery. In order to avoid a dominant language, she was always put in international groups with activity in different languages. Even if it was not possible to avoid an interference of languages in this case we can talk not only about natural multilingualism but also about balanced bilingualism in preschool time. The languages have been developing in parallel with different accents in a different period. Now at the age of 6 we can see natural horizontal multilingualism Russian/Italian/German/English. At the moment, her Russian/Italian bilingualism is balanced. German vocabulary is less but the language is active and English is receptive. We can also see a reciprocal interference of all the three languages (English is receptive so the simple phrases are normally said correctly but they are not enough to judge the level of language interference and it is not noticed any ‘English’ mistakes in other languages). After analysis of the state of every language, we can see as a positive and negative result of the experiment. As a positive result we can see that in the age of 6 the girl does not refuse any language, three languages are active, she differentiate languages and even if she says a word from another language she notifies that it is not a correct word, and the most important are the fact, that she does not have a preferred language. As a prove of the last statement it is to be noticed not only her self-identification as ‘half Russian and half Italian’ but also an answer to the question about her ‘mother tongue’: ‘I do not know, probably, when I have my own children I will speak one day Russian and one day Italian and sometimes German’. As a negative result, we can notice that not only a development of all the three languages are a little bit slower than it is supposed for her age but since she does not have a dominating language she also does not have a ‘perfect’ language and the interference is reciprocal. In any case, the experiment shows that it is possible to keep at least two languages without a preference in a pre-school multilingual space.

Keywords: balanced bilingualism, language interference, natural multilingualism, preschool multilingual education

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2069 Risk in the South African Sectional Title Industry: An Assurance Perspective

Authors: Leandi Steenkamp

Abstract:

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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2068 Translation as a Cultural Medium: Understanding the Mauritian Culture and History through an English Translation

Authors: Pooja Booluck

Abstract:

This project seeks to translate a chapter in Le Silence des Chagos by Shenaz Patel a Mauritian author whose work has never been translated before. The chapter discusses the attempt of the protagonist to return to her home country Diego Garcia after her deportation. The English translation will offer an historical account to the target audience of the deportation of Chagossians to Mauritius during the 1970s. The target audience comprises of English-speaking translation scholars translation students and African literature scholars. In light of making the cultural elements of Mauritian culture accessible the translation will maintain the cultural items such as food and oral discourses in Creole so as to preserve the authenticity of the source culture. In order to better comprehend the cultural elements mentioned the target reader will be provided with detailed footnotes explaining the cultural and historical references. This translation will also address the importance of folkloric songs in Mauritius and its intergenerational function in Mauritian communities which will also remain in Creole. While such an approach will help to preserve the meaning of the source text the borrowing technique and the foreignizing method will be employed which will in turn help the reader in becoming more familiar with the Mauritian community. Translating a text from French to English while maintaining certain words or discourses in a minority language such as Creole bears certain challenges: How does the translator ensure the comprehensibility of the reader? Are there any translation losses? What are the choices of the translator?

Keywords: Chagos archipelagos in Exile, English translation, Le Silence des Chagos, Mauritian culture and history

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2067 Accounting Quality and The Adoption of IFRS: Evidence from China

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

Abstract:

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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2066 The Impact of Teachers’ Beliefs and Perceptions about Formative Assessment in the University ESL Class Assistant Lecturer: Barzan Hadi Hama Karim University of Halabja

Authors: Barzan Hadi Hama Karim

Abstract:

The topic of formative assessment and its implementation in Iraqi Kurdistan have not attracted the attention of researchers and educators. Teachers’ beliefs about formative assessment as well as their assessment roles have remained unexplored. This paper reports on the research results of our survey which is conducted in 20014 to examine issues relating to formative assessment in the university ESL classroom settings. The paper portrays the findings of a qualitative study on the formative assessment role and beliefs of a group of teachers of English as a Foreign Language (EFL) in the departments of English Languages in Iraqi Kurdistan universities. Participants of the study are 25 Kurdish EFL teachers from different departments of English languages. Close-ended and open-ended questionnaire is used to collect teacher’s beliefs and perceptions about the importance of formative assessment to improve the process of teaching and learning English language. The result of the study shows that teachers do not play a significant role in the assessment process because of top-down managerial approaches and educational system. The results prove that the teachers’ assessment beliefs and their key role in assessment should not be neglected. Our research papers pursued the following questions: What is the nature of formative assessment in a second language classroom setting? Do the teacher’s assessment practices reflect what she thinks about formative assessment? What are the teachers’ perceptions regarding the benefits of formative assessment for teaching and learning English language at the university level?

Keywords: formative assessment, teachers’ beliefs and perceptions, assessment, education reform, ESL

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2065 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

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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2064 Communicative Roles of English Discourse Markers on Facebook among Umaru Musa Yar’Adua University Members of Academic Staff

Authors: Ibrahim Sani

Abstract:

This paper examines the use of English discourse markers with the aim of investigating their communicative functions on Facebook as used by UMYUK members of academic staff. The paper uses the qualitative approach and relevance theory by Sperber and Wilson (1995) to highlight and examine DMs in different communicative contexts. In the course of data collection, five (5) academic staff from the five faculties of the university who are already Facebook friends of the researcher are used as the participants with their consent. The paper examines the communicative functions of English DMs among UMYUK academic staff on Facebook and reveals a number of communicative functions used in different contexts. One of the major findings indicates that 'contrastive markers' such as 'but', 'however', 'although' etc. are the dominant communicative functions employed by UMYUK academic staff on Facebook with 42% occurrence; it also shows that a single DM can function differently in the same linguistic environment.

Keywords: role, communicative, discourse markers, facebook, academic staff

Procedia PDF Downloads 173