Search results for: higher accounting education
16489 Integrating Qualitative and Behavioural Insights to Increase the Take-Up of an Education Savings Program for Low Income Canadians
Authors: Mathieu Audet, Monica Soliman, Emilie Eve Gravel, Rebecca Friesdorf
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Access to higher education is critical for reducing social inequalities. The Canada Learning Bond (CLB) is a government savings incentive aimed at increasing higher education access for children of low income families by providing money toward a Registered Education Savings Plan. To better understand the educational and financial decision-making of low income families, Employment Social Development Canada conducted qualitative fieldwork with eligible parents and children, teachers, and community organizations promoting the Bond. Insights from this fieldwork were then used to develop letters to better target the needs and experiences of eligible families. In the present study, we conducted a randomized controlled trial with children ages 12 to 13, the oldest cohort of eligible children, to test the effectiveness of the new letters. Parents or caregivers of 150,088 eligible children were assigned to one of five letter conditions promoting the Bond or to a control condition that did not receive a letter. The letter conditions were: (a) the standard letter from past outreach, (b) a letter presenting the exact amount the child was eligible to receive, enhancing the salience of benefits, (c) a letter with a social norm, (d) a letter with an image emphasizing the feasibility of higher education by presenting the diversity of options (i.e., college, trade schools, apprenticeships) – many participants interviewed viewed that university was unfeasible, and (e) a letter minimizing references to 'saving' (i.e., not framing the Bond explicitly as a savings incentive) – a concept that did not resonate with low income families who felt they could not afford to save. The exact amount was also presented in letters (c) through (e). The letter minimizing references to 'saving' and presenting the exact amount had the highest net take-up rate at 6.6%, compared to 3.5% for the standard letter group. Furthermore, this trial’s BI-informed letters showed the largest impact on take-up so far, with a net take-up of 5.7% compared to 3.0% and 3.9% in the first two trials. This research highlights the value of mixed-method approaches combining qualitative and behavioural insights methods for developing context-sensitive interventions for social programs. By gaining a deeper understanding of the needs and experiences of program users through qualitative fieldwork, and then integrating these insights into behaviourally informed communications, we were able to increase take-up of an education savings program, which may ultimately improve access to higher education in children of low income families.Keywords: access to higher education, behavioral insights, government, innovation, mixed-methods, social programs
Procedia PDF Downloads 12416488 Variability in Contraception Choices and Abortion Rates among Female Garment Factory Workers in Urban and Rural Cambodia
Authors: Olalekan Olaluwoye, Joanne Williams, Elizabeth Hoban
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Background: Modern contraceptives are effective in preventing unwanted pregnancies and therefore the potential to reduce abortion rates. There is a need for information about how rates of contraceptive use and abortion vary across Cambodia and the relationship between the prevalence of modern contraception use and abortion rates. This study compares the use of contraception and abortion among female garment factory workers in rural and urban areas of Cambodia. Method: Cross-sectional surveys were conducted with 1701 women working in eleven garment factories in rural and urban areas of Cambodia. Sexual and reproductive health data were collected using Audio-Assisted Survey Interviews and analysed using STATA 14 software. Findings: Over 70% of the respondents were less than 30 years of age across both rural and urban settings and over 50% have only primary education, thus the study population was largely young women with limited education. A significantly higher proportion of the rural women earned over $200 in the previous month compared with their urban counterparts. The majority of the urban women (51.5%) were married, while single women (46.9%) made up the largest group working in the rural factories. A significantly larger proportion of women in the rural areas (83.9%) were sexually active compared to the urban women (50.9%). More women from the rural areas (41.4%) had been pregnant at some time compared with the urban population (37.7%). The use of any contraceptive method among sexually active women was significantly higher in the rural areas (80.1%) compared to the urban areas (65.7%) with p-value=0.000. However, among those women who used contraception, the prevalence of modern contraception use was slightly higher in the urban population (68.8% urban, 63.4% rural, p-value=0.1). For women who had a history of pregnancy the abortion prevalence was higher among rural women (43.8%) compared to their urban counterparts (37.7%). Regression analysis showed that after adjustment for the demographic variables (age, relationship status, income, education) only age and relationship status had a significant influence on the use of modern contraception.Single females who were sexually active and older women, who had potentially completed their families, were more likely to choose modern contraception. Conclusion: Although overall the use of contraception was higher among rural women, the use of modern contraception was higher among urban women.This finding may partly explain the higher rates of abortion among women in the rural areas as traditional contraception methods have higher failure rates and are more likely to result in an unplanned pregnancy.Despite the regional variation, the high rates of abortion across the country suggest there is a need for improve education on family planning among female garment factory workers in Cambodia.Keywords: abortion, Cambodia, contraception, garment factory
Procedia PDF Downloads 15016487 Legal Responsibility of the External Auditor Qualitative Case Study of Libyan Environment
Authors: Bubaker F. Shareia
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The aim of this paper is to determine a general frame of the auditor's legal responsibilities in Libya which were implied in professional codes and rules, these codes and rules were concerned with the auditor's rights and duties in conducting his professional duties. This will provide a background for the Libyan accounting profession, and the challenges in tailoring Auditors to meet third party's needs. Being informed of the kinds of legal responsibilities which the external auditors could face during conducting their duties. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, questionnaire and a study of internal documents. To reach such an understanding, the researcher designed two questionnaires for collecting the data. One questionnaire was distributed among the certified public accountant firms in Libya and the second was distributed among a group of randomly selected lawyers and judges in the same country. Most auditors agreed upon the determination of their responsibilities toward the state and they emphasized that their responsibilities toward their clients were limited to the accepted standards of auditing. Moreover, all auditors who were surveyed emphasized that there has never been any juridical claims against them, and as a consequence they have never paid any legal fines. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of the historic factors in the accounting profession in emerging economies.Keywords: accounting, external auditor, legal responsibilities, libyan accounting profession
Procedia PDF Downloads 14816486 Analysing Tertiary Lecturers’ Teaching Practices and Their English Major Students’ Learning Practices with Information and Communication Technology (ICT) Utilization in Promoting Higher-Order Thinking Skills (HOTs)
Authors: Malini Ganapathy, Sarjit Kaur
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Maximising learning with higher-order thinking skills with Information and Communications Technology (ICT) has been deep-rooted and emphasised in various developed countries such as the United Kingdom, the United States of America and Singapore. The transformation of the education curriculum in the Malaysia Education Development Plan (PPPM) 2013-2025 focuses on the concept of Higher Order Thinking (HOT) skills which aim to produce knowledgeable students who are critical and creative in their thinking and can compete at the international level. HOT skills encourage students to apply, analyse, evaluate and think creatively in and outside the classroom. In this regard, the National Education Blueprint (2013-2025) is grounded based on high-performing systems which promote a transformation of the Malaysian education system in line with the vision of Malaysia’s National Philosophy in achieving educational outcomes which are of world class status. This study was designed to investigate ESL students’ learning practices on the emphasis of promoting HOTs while using ICT in their curricula. Data were collected using a stratified random sampling where 100 participants were selected to take part in the study. These respondents were a group of undergraduate students who undertook ESL courses in a public university in Malaysia. A three-part questionnaire consisting of demographic information, students’ learning experience and ICT utilization practices was administered in the data collection process. Findings from this study provide several important insights on students’ learning experiences and ICT utilization in developing HOT skills.Keywords: English as a second language students, critical and creative thinking, learning, information and communication technology and higher order thinking skills
Procedia PDF Downloads 49016485 Impact of Lifelong-Learning Mindset on Career Success of the Accounting and Finance Professionals
Authors: R. W. A. V. A. Wijenayake, P. M. R. N. Fernando, S. Nilesh, M. D. G. M. S. Diddeniya, M. Weligodapola, P. Shamila
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The study is designed to examine the impact of a lifelong learning mindset on the career success of accounting and finance professionals in the western province of Sri Lanka. The learning mindset impacts the career success of accounting and finance professionals. The main objective of this study is to identify how the lifelong-learning mindset impacts on the career success of accounting and finance professionals. The lifelong learning mindset is the desire to learn new things and curiosity, resilience, and strategic thinking are the selected constructs to measure the lifelong learning mindset. Career success refers to certain objectives and emotional measures of improvement in one’s work life. The related variables of career success are measured through the number of promotions that have been granted in his/her work life. Positivism is the research paradigm, and the deductive approach is involved as this study relies on testing an existing theory. To conduct the study, the accounting and finance professionals in the western province in Sri Lanka were selected because most reputed international and local companies and specifically, headquarters of most of the companies are in western province. The responses cannot be collected from the whole population. Therefore, this study used a simple random sampling method, and the sample size was 120. Therefore, to identify the impact, 5-point Likert scale is used to perform this quantitative data. Required data gathered through an online questionnaire and the final outputs of the study will offer certain important recommendations to several parties such as universities, undergraduates, companies, and the policymakers to improve, help mentally and financially and motivate the students and the employees to continue their studies without ceasing after completion of their degree.Keywords: career success, curiosity, lifelong learning mindset, resilience, strategic thinking
Procedia PDF Downloads 8616484 Optimizing University Administration in a Globalized World: Leveraging AI and ICT for Enhanced Governance and Sustainability in Higher Education
Authors: Ikechukwu Ogeze Ukeje, Chinyere Ori Elom, Chukwudum Collins Umoke
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This study explores the challenges in the integration of Artificial Intelligence (AI) and Information and Communication Technology (ICT) practices in enhancing governance and sustainable solution modeling in higher education, focusing on Alex Ekwueme Federal University Ndufu-Alike (AE-FUNAI), Nigeria. In the context of a developing country like Nigeria, leveraging AI and ICT tools presents a unique opportunity to improve teaching, learning, administrative processes, and governance. The research aims to evaluate how AI and ICT technologies can contribute to sustainable educational practices, enhance decision-making processes, and improve engagement among key stakeholders: students, lecturers, and administrative staff. Students are involved to provide insights into their interactions with AI and ICT tools, particularly in learning and participation in governance. Lecturers’ perspectives will offer a view into how these technologies influence teaching, research, and curriculum development. Administrative staff will provide a crucial understanding of how AI and ICT tools can streamline operations, support data-driven governance, and enhance institutional efficiency. This study will use a mixed-method approach to collect both qualitative and quantitative data. The finding of this study is geared towards shaping the future of education in Nigeria and beyond by developing an Inclusive AI-governance Integration Framework (I-AIGiF) for enhanced performance in the system. Examining the roles of these stakeholder groups, this research could guide the development of policies for more effective AI and ICT integration, leading to sustainable educational innovation and governance.Keywords: university administration, AI, higher education governance, education sustainability, ICT challenges
Procedia PDF Downloads 2016483 Educational Experiences in Engineering in the COVID Era and Their Comparative Analysis, Spain, March to June 2020
Authors: Borja Bordel, Ramón Alcarria, Marina Pérez
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In March 2020, in Spain, a sanitary and unexpected crisis caused by COVID-19 was declared. All of a sudden, all degrees, classes and evaluation tests and projects had to be transformed into online activities. However, the chaotic situation generated by a complex operation like that, executed without any well-established procedure, led to very different experiences and, finally, results. In this paper, we are describing three experiences in two different Universities in Madrid. On the one hand, the Technical University of Madrid, a public university with little experience in online education. On the other hand, Alfonso X el Sabio University, a private university with more than five years of experience in online teaching. All analyzed subjects were related to computer engineering. Professors and students answered a survey and personal interviews were also carried out. Besides, the professors’ workload and the students’ academic results were also compared. From the comparative analysis of all these experiences, we are extracting the most successful strategies, methodologies, and activities. The recommendations in this paper will be useful for courses during the next months when the sanitary situation is still affecting an educational organization. While, at the same time, they will be considered as input for the upcoming digitalization process of higher education.Keywords: educational experience, online education, higher education digitalization, COVID, Spain
Procedia PDF Downloads 14016482 Values Education in Military Schools and Işıklar Air Force High School Sample
Authors: Mehmet Eren Çelik
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Values are notions that help people to decide what is good or not and to direct their attitude. Teaching values has always been very important throughout the history. Values should be thought in younger ages to get more efficiency. Therefore military schools are the last stop to learn values effectively. That’s why values education in military schools has vital importance. In this study the military side of values education is examined. The purpose of the study is to show how important values education is and why military students need values education. First of all what value is and what values education means is clearly explained and values education in schools and specifically in military schools is stated. Then values education in Işıklar Air Force High School exemplifies the given information.Keywords: Işıklar Air Force High School, military school, values, values education
Procedia PDF Downloads 38716481 Qualitative and Quantitative Case Study Research Method on Social Science: Accounting Perspective
Authors: Bubaker F. Shareia
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The main aim of this paper is to set the parameters within which the study is to be conducted, specifically justifying the use of qualitative research, informed by theory. This paper argues that the social world is subjective in nature and may be accessed through the interpretive approach provided by the people involved in the context of the study. The paper defines and distinguishes between qualitative and quantitative research methodologies, explores Burrell and Morgan's framework for social research, and presents the study's adopted methodology and methods, with the rationale for these choices.Keywords: accounting, methodologies, qualitative, quantitative research
Procedia PDF Downloads 23316480 Engaging With Sex, Gender and Sexuality Diversity at Higher Education Institutions
Authors: Shakila Singh
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Dominant discourses constitute heterosexuality as natural, normal and the only legitimate sexuality, and diverse sexual subjectivities as abnormal, unnatural and socially taboo. Similarly, the cisgender subject is reified. There are ongoing debates about the inclusion and suitability of sexuality education in the school curriculum and research show that teachers are not adequately prepared to teach about such issues in the classroom. Not surprising then, that many young people enter these institutions having had limited previous exposure to, or education about, sex, gender and sexuality diversity. This paper discusses the presence of heterosexism and cissexism at multiple layers in higher education institutions, impacting students and staff. Increasing knowledge and awareness of sex, gender and sexuality diversities is also crucial to challenging existing perceptions of sex, gender and sexuality diversities that marginalise and subordinate a large proportion of students and staff. There is a persistent disjuncture between dominant discourses that generally position higher education institutions as socially progressive, open environments and the discourses that legitimate the ascendency of heterosexual and cisgender identities. This paper argues that such disjuncture must be addressed by providing inclusive physical and emotional spaces if universities are to affirm every individual and produce graduates across all disciplines with the cultural capability to engage with increasingly diverse communities. Given the key role of language in shaping cultural and social attitudes, using gender-inclusive language is a powerful way to promote gender equality and eradicate gender bias. This means speaking and writing in a way that does not discriminate against a particular sex, gender or sexual identity and does not perpetuate gender stereotypes. Individuals must be allowed to present themselves and identify in ways they choose and be addressed by their chosen pronouns.Keywords: heteronormativity, inclusivity, gender, universities
Procedia PDF Downloads 12116479 The Effect of Affirmative Action in Private Schools on Education Expenditure in India: A Quasi-Experimental Approach
Authors: Athira Vinod
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Under the Right to Education Act (2009), the Indian government introduced an affirmative action policy aimed at the reservation of seats in private schools at the entry-level and free primary education for children from lower socio-economic backgrounds. Using exogenous variation in the status of being in a lower social category (disadvantaged groups) and the year of starting school, this study investigates the effect of exposure to the policy on the expenditure on private education. It employs a difference-in-difference strategy with the help of repeated cross-sectional household data from the National Sample Survey (NSS) of India. It also exploits regional variation in exposure by combining the household data with administrative data on schools from the District Information System for Education (DISE). The study compares the outcome across two age cohorts of disadvantaged groups, starting school at different times, that is, before and after the policy. Regional variation in exposure is proxied with a measure of enrolment rate under the policy, calculated at the district level. The study finds that exposure to the policy led to an average reduction in annual private school fees of ₹223. Similarly, a 5% increase in the rate of enrolment under the policy in a district was associated with a reduction in annual private school fees of ₹240. Furthermore, there was a larger effect of the policy among households with a higher demand for private education. However, the effect is not due to fees waived through direct enrolment under the policy but rather an increase in the supply of low-fee private schools in India. The study finds that after the policy, 79,870 more private schools entered the market due to an increased demand for private education. The new schools, on average, charged a lower fee than existing schools and had a higher enrolment of children exposed to the policy. Additionally, the district-level variation in the enrolment under the policy was very strongly correlated with the entry of new schools, which not only charged a low fee but also had a higher enrolment under the policy. Results suggest that few disadvantaged children were admitted directly under the policy, but many were attending private schools, which were largely low-fee. This implies that disadvantaged households were willing to pay a lower fee to secure a place in a private school even if they did not receive a free place under the policy.Keywords: affirmative action, disadvantaged groups, private schools, right to education act, school fees
Procedia PDF Downloads 11616478 Design of a Professional Development Framework in Teaching and Learning for Engineering Educators
Authors: Orla McConnell, Cormac MacMahon, Jen Harvey
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Ireland’s national professional development framework for those who teach in higher education, aims to provide guidance and leadership in the planning, developing and engaging in professional development practices. A series of pilot projects have been initiated to help explore the framework’s likely utility and acceptance by educators and their institutions. These projects require engagement with staff in the interpretation and adaption of the framework within their working contexts. The purpose of this paper is to outline the development of one such project with engineering educators at three Institutes of Technology seeking designation as a technological university. The initiative aims to gain traction in the acceptance of the framework with the engineering education community by linking core and discipline-specific teaching and learning competencies with professional development activities most valued by engineering educators. Informed by three strands of literature: professional development in higher education; engineering education; and teaching and learning training provisions, the project begins with a survey of all those involved in teaching and learning in engineering across the three institutes. Based on engagement with key stakeholders, subsequent qualitative research informs the contextualization of the national framework for discipline-specific and institutional piloting. The paper concludes by exploring engineering educator perceptions of the national framework’s utility based on their engagement with the pilot process. Feedback from the pilot indicates that there is a significant gap between the professional development needs of engineering educators and the current professional development provision in teaching and learning.Keywords: engineering education, pilot, professional development, teaching and learning
Procedia PDF Downloads 32916477 Developing an Indigenous Mathematics, Science and Technology Education Master’s Program: A Three Universities Collaboration
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
Procedia PDF Downloads 16016476 Motivation for Higher Education: An Exploration of Lived Experiences of Students with Disabilities in a Ghanaian University
Authors: Yaw Akoto
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The social construction of disability in a Ghanaian society has created a restriction on the development of the academic potentials of persons with disabilities. Ghanaian societal perceptions position persons with disabilities as needy, evil, feeble and 'abnormal' that a person with disability cannot contribute anything meaningful to their own development, society, and the nation as well. Almost all Ghanaian cultures believe the Gods visit evil people with disability as such they erect barriers that limit them to select and enroll in education. The few people with disabilities who gain admission to schools drop out due to these barriers erected by the society and institutions. However, there are very few of these students who are able to pursue their education at the higher education level despite these challenges. This qualitative study explores the motivation of students with disabilities to select and enroll in a Ghanaian university. The study used semi-structured interview to solicit information from students with disabilities in a Ghanaian university. Although the quality of students with disabilities experience was affected by culture, discrimination, marginalisation, and lack of support, the prospect of using themselves as role models, employment opportunities and family impingement were among others that pushed them to embark on their educational journey. The findings of this study have implications for societal and institutional levels for restructuring and refining societal perception and institutional policies on disabilities.Keywords: beliefs, Ghanaian university, social construction, students with disabilities
Procedia PDF Downloads 14916475 Influence of Entrepreneurial Passion in the Relationship between the Entrepreneurship Education and Entrepreneurial Intention: The Case of Moroccan Students
Authors: Soukaina Boutaky, Abdelhak Sahibeddine
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A study was carried out among students who have especially a scientific and technical educational background and who had opportunities to benefit from a program entrepreneurship course of 50 hours; at Higher School of Technology Khenifra, Morocco. This article has as a goal to explain the relationship between entrepreneurial education, entrepreneurial passion and entrepreneurial intention. The authors chose Bandura’s theory of social cognition as a theoretical framework. The modeling methods equation is adopted to analyze the hypotheses by SMART PLS for 188 students. The results show a strong positive relationship between entrepreneurial education and entrepreneurial passion. They also reveal that entrepreneurship education affects entrepreneurial intention through the effect of entrepreneurial passion, particularly among women than men. In addition, this study contributes in a theoretical way to the level of the relationship between entrepreneurial education and entrepreneurial passion, and these results provide educators and public decision-makers with advice on the importance of entrepreneurship training based on emotional traits such as passion; which constitutes a key and essential element to encourage young graduates to choose an entrepreneurial career as an alternative option or to develop entrepreneurial passion among the business leaders of tomorrow.Keywords: entrepreneurship education, entrepreneurial passion, entrepreneurial intention, equation modeling methods
Procedia PDF Downloads 19316474 Accounting Management Information System for Convenient Shop in Bangkok Thailand
Authors: Anocha Rojanapanich
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The purpose of this research is to develop and design an accounting management information system for convenient shop in Bangkok Thailand. The study applied the System Development Life Cycle (SDLC) for development which began with study and analysis of current data, including the existing system. Then, the system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Product diversity, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management and importance of cost information for decision making also as well as.Keywords: accounting management information system, convenient shop, cost information for decision making system, development life cycle
Procedia PDF Downloads 42016473 The Impact of Socioeconomic Status on Citizens’ Perceptions of Social Justice in China
Authors: Yan Liu
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The Gini coefficient indicates that the inequality of income distribution is rising in China. How individuals viewing the equality of current society is an important predicator of social turbulence. Perceptions of social justice may vary according to the social stratification. People usually use socioeconomic status to identify divisions between social stratifications. The objective of this study is to explore the potential influence of socioeconomic status on citizens’ perceptions of social justice in China. Socioeconomic status (SES) is usually reflected by either an SES indicator or a composite of three core dimensions: education, income and occupation. With data collected in the 2010 Chinese General Social Survey (CGSS), this study uses OLS regression analyses to examine the relationship between socioeconomic status (SES) and citizens’ perceptions of social justice. This study finds that most Chinese citizens believe that the current society is fair or more than fair. Socioeconomic status (SES) has a positive impact on citizens’ perceptions of social justice, which means individuals with higher indicator of socioeconomic status prefer to believe current society is fair. However, the three core dimensions which are used to measure socioeconomic status (SES) have different influences on perceptions of social justice: First, income helps enhance citizens’ sense of social justice. Second, education weakens citizens’ sense of social justice. Third, compared to the middle occupational status, people of both higher occupational status and lower occupational status have higher levels of perceptions of social justice. Though education creates a negative influence on perceptions of social justice, its effect is much weaker than that of income, which indicates income is a determining factor for enhancing people’s perceptions of social justice in China’s market society. Policy implications are discussed.Keywords: education, income, occupation, perceptions of social justice, social stratification, socioeconomic status
Procedia PDF Downloads 31216472 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards
Authors: Nadezhda Kvatashidze, Elena Kharabadze
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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value
Procedia PDF Downloads 32016471 Building Resilience through Inclusion of Global Citizenship Education in Pre-Service Teacher Education in Pakistan
Authors: Fouzia Ajmal
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Global Citizenship Education (GCED) could prove to be the best solution to prevent violent extremism as it will sustain a respect for all and build up a feeling of having a place with humankind. To meet the target 4.7 of sustainable development goals, it is important to focus on global citizenship education at all levels of education in general and in pre-service teacher education in particular so that the message and practices reach the young masses. The pre-service education is imperative to develop knowledge, skills and disposition of prospective teachers. The current study was conducted to investigate the integration of GCED in pre-service teacher education curriculum of Pakistan. The study was delimited to B.Ed (hons) Elementary Education programme. The curriculum of B.Ed Elementary developed by Higher Education Commission was analyzed through Curriculum Alignment Matrix. 31 course outlines were analyzed, and percentage was used to analyze the level of integration of GCED in courses. The analyses depicted that the concepts of civic sense, tolerance, duties and rights of citizens and fundamental rights of humans are partially aligned in a few of the courses. The tolerance, active citizenship, and respect for cultural diversity and religious harmony are evident in Pakistan Studies and teaching of social studies courses. The relevant books are also mentioned as resources in these courses. The intercultural understanding is not very evident while globalization is mentioned in a few courses. It is recommended that a deliberate effort may be made to integrate concepts of Global Citizenship Education so as to enable the prospective teachers in developing necessary skills to play their active role in promoting peace and building resilience to extremism in elementary school students.Keywords: curriculum analysis, global citizenship education, preservice teacher education, resilience building
Procedia PDF Downloads 14916470 Information Literacy: Concept and Importance
Authors: Gaurav Kumar
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An information literate person is one who uses information effectively in all its forms. When presented with questions or problems, an information literate person would know what information to look for, how to search efficiently and be able to access relevant sources. In addition, an information literate person would have the ability to evaluate and select appropriate information sources and to use the information effectively and ethically to answer questions or solve problems. Information literacy has become an important element in higher education. The information literacy movement has internationally recognized standards and learning outcomes. The step-by-step process of achieving information literacy is particularly crucial in an era where knowledge could be disseminated through a variety of media. What is the relationship between information literacy as we define it in higher education and information literacy among non-academic populations? What forces will change how we think about the definition of information literacy in the future and how we will apply the definition in all environments?Keywords: information literacy, human beings, visual media and computer network etc, information literacy
Procedia PDF Downloads 33916469 Toba Batak Education Stakeholders' Perspectives towards Education of Children with Disabilities in Toba Samosir North Sumatra Indonesia
Authors: Tryastuti I. B. Manullang, Juang Sunanto
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This study aimed to find the perspectives of the Toba Batak education stakeholders towards the education of children with disabilities in Toba Samosir North Sumatra Indonesia. The education stakeholders consist of a head of the education department in Toba Samosir, head of the H foundation, two principals and three teachers from the Special Primary Schools. This study uses qualitative a descriptive approach and research data obtained through interviews. The results of this study demonstrate that the education stakeholders knowledge about disabilities needs improvement in accordance with the development of science. The cultural views towards disability and its implications, and the education services available for children with disabilities, in addition, to encountered its problem in Toba Samosir are known. The education concept considered appropriate is the special school and the CBR (Community Based Rehabilitation) strategy, also inclusive education because it represents the Toba Batak philosophy.Keywords: community based rehabilitation, education concept, education stakeholders, inclusive education
Procedia PDF Downloads 33616468 MFCA: An Environmental Management Accounting Technique for Optimal Resource Efficiency in Production Processes
Authors: Omolola A. Tajelawi, Hari L. Garbharran
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Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses
Procedia PDF Downloads 33616467 A Study of Curriculum for a Dual Bachelor’s Degree Including a Teaching Certificate
Authors: Hyeon Seok Kim, Inhoi Lee, Seong Baeg Kim, Kyunghee Ko, Kyung Eon Lee, Dong Sik Kang
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In the age of globalization, higher education institutions attempt to equip students with global competence. In response, most universities have been developing and running various international programs. However, teacher education has been a neglected area in this trend. Therefore, in this study, we suggest a program that offers a dual bachelor’s degree from both universities located on different countries, focusing on teacher education institutions with different policies and regulations of teacher education programs that may become obstacles to designing a dual degree program. We discuss a possible way to get a dual degree including a teaching certificate at a specialized college, college of secondary education. To be specific, this research presents a way to attain two diplomas from Jeju National University (JNU) in Korea and Boise State University (BSU) in the U.S. It attempts to build an effective plan for students to declare simultaneous degrees at both universities. From the study, we find that it takes about 5 years to fulfill requirements for the dual degree at the undergraduate level.Keywords: dual degree, curriculum, teaching certificate, college of secondary education, international program
Procedia PDF Downloads 29216466 Bringing Feminist Critical Pedagogy to the ESP Higher Education Classes: Feasibility and Challenges
Authors: Samira Essabari
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What, unfortunately, governs the Moroccan educational philosophy and policy today is a concerning neoliberal discourse with its obsession with market logics and individualism. Critical education has been advocated to resist the neoliberal hegemony since it holds the promise to reclaim the social function of education. Significantly, the mounting forms of sexism and discrimination against women combined with hegemonic educational practices are jeopardizing the social function of teaching and learning, hence the relevance of feminist critical pedagogy. A substantial body of research worldwide has explored the ways in which feminist pedagogy can develop feminist consciousness and examine power relations in different educational contexts. In Morocco, however, the feasibility of feminist pedagogy has not been researched despite the overwhelming interest in gender issues in different educational settings. The research on critical pedagogies in Morocco remains very promising. Yet, most studies were conducted in contexts which are already engaged with issues of theory, discourse, and discourse analysis. The field of ESP ( English for Specific Purposes) is pragmatic by nature, and priority in research has been given to questions that adhere to the mainstream concerns of need analysis and study skills and ignore issues of power, gender power relations, and intersectional forms of oppression. To address these gaps in the existing literature, this participatory action research seeks to investigate the feasibility of Feminist pedagogy in ESP higher education and how it can foster feminist critical consciousness among ESP students without compromising their language learning needs. The findings of this research will contribute to research on critical applied linguistics and critical ESP more specifically and add to the practice of critical pedagogies in Moroccan higher education by providing in-depth insights into the enablers and barriers to the implementation of feminist critical pedagogy, which is still feeling its way into the educational scene in Morocco.Keywords: feminist pedagogy, critical pedagogy, power relations, gender, ESP, intersectionality
Procedia PDF Downloads 12916465 Inclusive Education in Nigeria Prospects and Challenges
Authors: Laraba Bala Mohammed
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Education is a very vital tool in enhancement of the general development of individuals in the society who would participate effectively in national development processes, including people with special need, educating children with special needs is one of the greatest challenges of this millennium, this is because professionals in the field of special education are operating in an exciting and rapidly changing phenomenon. Inclusive education in Nigeria is not a new development in the teaching and learning process, but the most important aspect is the utilization and effective integration of people with special needs in the society. This paper focuses on the need of parents, government, professionals in the field of special education and stakeholders to work together for the full implementation of inclusive education in Nigeria.Keywords: inclusive education, national policy, education, special needs
Procedia PDF Downloads 50716464 Open and Distance Learning (ODL) Education in Nigeria: Challenge of Academic Quality
Authors: Edu Marcelina, Sule Sheidu A., Nsor Eunice
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As open and distance education is gradually becoming an acceptable means of solving the problem of access in higher education, quality has now become one of the main concerns among institutions and stakeholders of open and distance learning (ODL) and the education sector in general. This study assessed the challenges of academic quality in the open and distance learning (ODL) education in Nigeria using Distance Learning Institute (DLI), University of Lagos and National Open University of Nigeria as a case. In carrying out the study, a descriptive survey research design was employed. A researcher-designed and validated questionnaire was used to elicit responses that translated to the quantitative data for this study. The sample comprised 665 students of the Distance Learning Institute (DLI), and National Open University of Nigeria (NOUN), carefully selected through the method of simple random sampling. Data collected from the study were analyzed using Chi-Square (X2) at 0.05 Level of significance. The results of the analysis revealed that; the use of ICT tools is a factor in ensuring quality in the Open and Distance Learning (ODL) operations; the quality of the materials made available to ODL students will determine the quality of education that will be received by the students; and the time scheduled for students for self-study, online lecturing/interaction and face to face study and the quality of education in Open and Distance Learning Institutions has a lot of impact on the quality of education the students receive. Based on the findings, a number of recommendations were made.Keywords: open and distance learning, quality, ICT, face-to-face interaction
Procedia PDF Downloads 37716463 Erasmus+ Program in Vocational Education: Effects of European International Mobility in Portuguese Vocational Schools
Authors: José Carlos Bronze, Carlinda Leite, Angélica Monteiro
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The creation of the Erasmus Program in 1987 represented a milestone in promoting and funding international mobility in higher education in Europe. Its effects were so significant that they influenced the creation of the European Higher Education Area through the Bologna Process and ensured the program’s continuation and maintenance. Over the last decades, the escalating figures of participants and funds instigated significant scientific studies on the program's effects on higher education. More recently, in 2014, the program was renamed “Erasmus+” when it expanded into other fields of education, namely Vocational Education and Training (VET). Despite being now running in this field of education for a decade (2014-2024), its effects on VET remain less studied and less known, while the higher education field keeps attracting researchers’ attention. Given this gap, it becomes relevant to study the effects of E+ on VET, particularly in the priority domains of the Program: “Inclusion and Diversity,” “Participation in Democratic Life, Common Values and Civic Engagement,” “Environment and Fight Against Climate Change,” and “Digital Transformation.” This latter has been recently emphasized due to the COVID-19 pandemic that forced the so-called emergency remote teaching, leading schools to quickly transform and adapt to a new reality regardless of the preparedness levels of teachers and students. Together with the remaining E+ priorities, they directly relate to an emancipatory perspective of education sustained in soft skills such as critical thinking, intercultural awareness, autonomy, active citizenship, teamwork, and problem-solving, among others. Based on this situation, it is relevant to know the effects of E+ on the VET field, namely questioning how international mobility instigates digitalization processes and supports emancipatory queries therein. As an education field that more directly connects to hard skills and an instrumental approach oriented to the labor market’s needs, a study was conducted to determine the effects of international mobility on developing digital literacy and soft skills in the VET field. In methodological terms, the study used semi-structured interviews with teaching and non-teaching staff from three VET schools who are strongly active in the E+ Program. The interviewees were three headmasters, four mobility project managers, and eight teachers experienced in international mobility. The data was subjected to qualitative content analysis using the NVivo 14 application. The results show that E+ international mobility promotes and facilitates the use of digital technologies as a pedagogical resource at VET schools and enhances and generates students’ soft skills. In conclusion, E+ mobility in the VET field supports adopting the program’s priorities by increasing the teachers’ knowledge and use of digital resources and amplifying and generating participants’ soft skills.Keywords: Erasmus international mobility, digital literacy, soft skills, vocational education and training
Procedia PDF Downloads 3216462 Applicant Perceptions in Admission Process to Higher Education: The Influence of Social Anxiety
Authors: I. Diamant, R. Srouji
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Applicant perceptions are attitudes, feelings, and cognitions which individuals have about selection procedures and have been mostly studied in the context of personnel selection. The main aim of the present study is to expand the understanding of applicant perceptions, using the framework of Organizational Justice Theory, in the domain of selection for higher education. The secondary aim is to explore the relationships between individual differences in social anxiety and applicants’ perceptions. The selection process is an accept/reject situation; it was hypothesized that applicants with higher social anxiety would experience negative perceptions and a lower success estimation, especially when subjected to social interaction elements in the process (interview and group simulation). Also, the effects of prior preparation and post-process explanations offered at the end of the selection process were explored. One hundred sixty psychology M.A. program applicants participated in this research, and following the selection process completed questionnaires measuring social anxiety, social exclusion, ratings on several justice dimensions for each of the methods in the selection process, feelings of success, and self-estimation of compatibility. About half of the applicants also received explanations regarding the significance and the aims of the selection process. Results provided support for most of our hypotheses: applicants with higher social anxiety experienced an increased level of social exclusion in the selection process, perceived the selection as less fair and ended with a lower feeling of success relative to those applicants without social anxiety. These relationships were especially salient in the selection procedures which included social interaction. Additionally, preparation for the selection process was positively related to the favorable perception of fairness in the selection process. Finally, contrary to our hypothesis, it was found that explanations did not affect the applicant’s perceptions. The results enhance our understanding of which factors affect applicant perceptions in applicants to higher education studies and contribute uniquely to the understanding of the effect of social anxiety on different aspects of selection experienced by applicants. The findings clearly show that some individuals may be predisposed to react unfavorably to certain selection situations. In an age of increasing awareness towards fairness in evaluation and selection and hiring procedures, these findings may be of relevance and may contribute to the design of future personnel selection methods in general and of higher education selection in particular.Keywords: applicant perceptions, selection and assessment, organizational justice theory, social anxiety
Procedia PDF Downloads 15116461 LORA: A Learning Outcome Modelling Approach for Higher Education
Authors: Aqeel Zeid, Hasna Anees, Mohamed Adheeb, Mohamed Rifan, Kalpani Manathunga
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To achieve constructive alignment in a higher education program, a clear set of learning outcomes must be defined. Traditional learning outcome definition techniques such as Bloom’s taxonomy are not written to be utilized by the student. This might be disadvantageous for students in student-centric learning settings where the students are expected to formulate their own learning strategies. To solve the problem, we propose the learning outcome relation and aggregation (LORA) model. To achieve alignment, we developed learning outcome, assessment, and resource authoring tools which help teachers to tag learning outcomes during creation. A pilot study was conducted with an expert panel consisting of experienced professionals in the education domain to evaluate whether the LORA model and tools present an improvement over the traditional methods. The panel unanimously agreed that the model and tools are beneficial and effective. Moreover, it helped them model learning outcomes in a more student centric and descriptive way.Keywords: learning design, constructive alignment, Bloom’s taxonomy, learning outcome modelling
Procedia PDF Downloads 18716460 Game of Funds: Efficiency and Policy Implications of the United Kingdom Research Excellence Framework
Authors: Boon Lee
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Research publication is an essential output of universities because it not only promotes university recognition, it also receives government funding. The history of university research culture has been one of ‘publish or perish’ and universities have consistently encouraged their academics and researchers to produce research articles in reputable journals in order to maintain a level of competitiveness. In turn, the United Kingdom (UK) government funding is determined by the number and quality of research publications. This paper aims to investigate on whether more government funding leads to more quality papers. To that end, the paper employs a Network DEA model to evaluate the UK higher education performance over a period. Sources of efficiency are also determined via second stage regression analysis.Keywords: efficiency, higher education, network data envelopment analysis, universities
Procedia PDF Downloads 114