Search results for: Accounting curricula

Authors: Anette Forssten Seiser, Ulf Blossing, Mats Ekholm

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The expectation on principals to manage, lead and develop their schools and teachers are high. However, principals are not left alone without guidelines. Policy texts, curricula and syllabuses guide the orientation of their leadership. Moreover, principals’ traits and experience as well as professional norms, are decisive. However, in this study we argue for the importance to deepen the knowledge of how the practice of leadership is shaped in the daily social working life with the teachers at the school. Teachers’ experiences and expectations of leadership influence the principal’s actions, sometimes perhaps contrary to what is emphasized in official texts like the central guidelines. The expectations of teachers make up the norms of the school and thus constitute the local school culture. The aim of this study is to deepen the knowledge of teachers’ expectations on their principals to manage, lead and develop their schools. Two questions are used to guide the study: 1) How do teachers’ and principals’ expectations differ in realistic situations? 2) How do teachers’ experience-based expectations differ from more ideal expectations? To investigate teachers’ expectations of their principals, we use a social psychological perspective framed within an organisational development perspective. A social role is defined by the fact that, within the framework of the role, different people who fulfil the same role exhibit greater similarities than differences in their actions. The way a social role is exercised depends on the expectations placed on the role’s position but also on the expectations of the function of the role. The way in which the social role is embodied in practice also depends on how the person fulfilling the role perceives and understands those expectations. Based on interviews with school principals a questionnaire was constructed. Nine possible real-life and critical incidents were described that are important when it comes to role shaping in the dynamics between teachers and principals. Teachers were asked to make a choice between three, four, or five possible and realistic courses of action for the principal. The teachers were also asked to make two choices between these different options in real-life situations, one ideal as if they were working as a principal themselves, and one experience based – how they estimated that their own principal would act in such a situation. The sample consist of two elementary schools in Sweden. School A consists of two principals and 38 teachers and school B of two principals and 22 teachers. The response rate among the teachers is 95 percent in school A and 86 percent in school B. All four principals answered our questions. The results show that the expectations of teachers and principals can be understood as variations of being harmonic or disharmonic. The harmonic expectations can be interpreted to lead to an attuned leadership, while the disharmonic expectations lead to a more tensed leadership. Harmonious expectations and an attuned leadership are prominent. The results are compared to earlier research on leadership. Attuned and more tensed leadership are discussed in relation to school development and future research.

Keywords: critical incidents, principal leadership, school culture, school development, teachers' expectations

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Authors: Genute Gedviliene, Vidmantas Tutlys

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The aim of this paper is to reveal the deployment and development of the social competence in the higher education programmes of adult education and in the continuing training and competence development of the andragogues. There will be compared how the issues of cooperation and communication in the learning and teaching processes are treated in the study programmes and in the courses of continuing training of andragogues. Theoretical and empirical research methods were combined for research analysis. For the analysis the following methods were applied: 1) Literature and document analysis helped to highlight the communication and cooperation as fundamental phenomena of the social competence, it’s important for the adult education in the context of digitalization and globalization. There were also analyzed the research studies on the development of social competence in the field of andragogy, as well as on the place and weight of the social competence in the overall competence profile of the andragogue. 2) The empirical study is based on questionnaire survey method. The population of survey consists of 240 students of bachelor and master degree studies of andragogy in Lithuania and of 320 representatives of the different bodies and institutions involved in the continuing training and professional development of the adult educators in Lithuania. The themes of survey questionnaire were defined on the basis of findings of the literature review and included the following: 1) opinions of the respondents on the role and place of a social competence in the work of andragogue; 2) opinions of the respondents on the role and place of the development of social competence in the curricula of higher education studies and continuing training courses; 3) judgements on the implications of the higher education studies and courses of continuing training for the development of social competence and it’s deployment in the work of andragogue. Data analysis disclosed a wide range of ways and modalities of the deployment and development of social competence in the preparation and continuing training of the adult educators. Social competence is important for the students and adult education providers not only as the auxiliary capability for the communication and transfer of information, but also as the outcome of collective learning leading to the development of new capabilities applied by the learners in the learning process, their professional field of adult education and their social life. Equally so, social competence is necessary for the effective adult education activities not only as an auxiliary capacity applied in the teaching process, but also as a potential for improvement, development and sustainability of the didactic competence and know-how in this field. The students of the higher education programmes in the field of adult education treat social competence as important generic capacity important for the work of adult educator, whereas adult education providers discern the concrete issues of application of social competence in the different processes of adult education, starting from curriculum design and ending with assessment of learning outcomes.

Keywords: adult education, andragogues, social competence, curriculum

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Authors: Alejandro Adorjan

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Universities are motivated to understand the factor contributing to low retention of engineering undergraduates. While precollege students for engineering increases, the number of engineering graduates continues to decrease and attrition rates for engineering undergraduates remains high. Calculus 1 (C1) is the entry point of most undergraduate Engineering Science and often a prerequisite for Computing Curricula courses. Mathematics continues to be a major hurdle for engineering students and many students who drop out from engineering cite specifically Calculus as one of the most influential factors in that decision. In this context, creating course activities that increase retention and motivate students to obtain better final results is a challenge. In order to develop several competencies in our students of Software Engineering courses, Calculus 1 at Universidad ORT Uruguay focuses on developing several competencies such as capacity of synthesis, abstraction, and problem solving (based on the ACM/AIS/IEEE). Every semester we try to reflect on our practice and try to answer the following research question: What kind of teaching approach in Calculus 1 can we design to retain students and obtain better results? Since 2010, Universidad ORT Uruguay offers a six-week summer noncompulsory bridge course of preparatory math (to bridge the math gap between high school and university). Last semester was the first time the Department of Mathematics offered the course while students were enrolled in C1. Traditional lectures in this bridge course lead to just transcribe notes from blackboard. Last semester we proposed a Hands On Lab course using Geogebra (interactive geometry and Computer Algebra System (CAS) software) as a Math Driven Development Tool. Students worked in a computer laboratory class and developed most of the tasks and topics in Geogebra. As a result of this approach, several pros and cons were found. It was an excessive amount of weekly hours of mathematics for students and, as the course was non-compulsory; the attendance decreased with time. Nevertheless, this activity succeeds in improving final test results and most students expressed the pleasure of working with this methodology. This teaching technology oriented approach strengthens student math competencies needed for Calculus 1 and improves student performance, engagement, and self-confidence. It is important as a teacher to reflect on our practice, including innovative proposals with the objective of engaging students, increasing retention and obtaining better results. The high degree of motivation and engagement of participants with this methodology exceeded our initial expectations, so we plan to experiment with more groups during the summer so as to validate preliminary results.

Keywords: calculus, engineering education, PreCalculus, Summer Program

Procedia PDF Downloads 281

Authors: Muktar Haruna

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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

Procedia PDF Downloads 136

Authors: Shun-Qi Zhang, Shu-Yang Zhang, Min Chen, , Jing Bai

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Piezoelectric laminated smart structures can be subjected to the strong driving electric field, which may result in large displacements and rotations. In one hand, piezoelectric materials usually behave very significant material nonlinear effects under strong electric fields. On the other hand, thin-walled structures undergoing large displacements and rotations exist nonnegligible geometric nonlinearity. In order to give a precise prediction of piezo laminated smart structures under the large electric field, this paper develops a finite element (FE) model accounting for material nonlinearity (piezoelectric part) and geometric nonlinearity based on the first order shear deformation (FSOD) hypothesis. The proposed FE model is first validated by both experimental and numerical examples from the literature. Afterwards, it is applied to simulate for plate and shell structures with multiple piezoelectric patches under the strong applied electric field. From the simulation results, it shows that large discrepancies occur between linear and nonlinear predictions for piezoelectric laminated structures driving at the strong electric field. Therefore, both material and geometric nonlinearities should be taken into account for piezoelectric structures under strong electric.

Keywords: piezoelectric smart structures, finite element analysis, geometric nonlinearity, electroelastic material nonlinearities

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Authors: Jakub Bartus

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In general, composite steel and concrete structures present an effective structural solution utilizing full potential of both materials. As they have a numerous advantages on the construction side, they can reduce greatly the overall cost of construction, which is the main objective of the last decade, highlighted by the current economic and social crisis. The study represents not only an analysis of composite beams’ behaviour having web openings but emphasizes the influence of these openings on the total strain distribution at the level of steel bottom flange as well. The major investigation was focused on a change of structural performance with respect to various layouts of openings. Examining this structural modification, an improvement of load carrying capacity of composite beams was a prime object. The study is devided into analytical and numerical part. The analytical part served as an initial step into the design process of composite beam samples, in which optimal dimensions and specific levels of utilization in individual stress states were taken into account. The numerical part covered description of imposed structural issue in a form of a finite element model (FEM) using strut and shell elements accounting for material non-linearities. As an outcome, a number of conclusions were drawn describing and explaining an effect of web opening presence on the structural performance of composite beams.

Keywords: composite beam, web opening, steel flange, totalstrain, finite element analysis

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Authors: Majed A. Alsalem

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Universal Design for Learning (UDL) is common theme in education across the US and an influential model and framework that enables students in general and particularly students who are deaf and hard of hearing (DHH) to access the general education curriculum. UDL helps teachers determine how information will be presented to students and how to keep students engaged. Moreover, UDL helps students to express their understanding and knowledge to others. UDL relies on technology to promote students' interaction with content and their communication of knowledge. This study included 120 DHH students who received daily instruction based on UDL principles. This study presents the results of the study and discusses its implications for the integration of UDL in day-to-day practice as well as in the country's education policy. UDL is a Western concept that began and grew in the US, and it has just begun to transfer to other countries such as Saudi Arabia. It will be very important to researchers, practitioners, and educators to see how UDL is being implemented in a new place with a different culture. UDL is a framework that is built to provide multiple means of engagement, representation, and action and expression that should be part of curricula and lessons for all students. The purpose of this study is to investigate the variables associated with the implementation of UDL in Saudi Arabian schools and identify the barriers that could prevent the implementation of UDL. Therefore, this study used a mixed methods design that use both quantitative and qualitative methods. More insights will be gained by including both quantitative and qualitative rather than using a single method. By having methods that different concepts and approaches, the databases will be enriched. This study uses levels of collecting date through two stages in order to insure that the data comes from multiple ways to mitigate validity threats and establishing trustworthiness in the findings. The rationale and significance of this study is that it will be the first known research that targets UDL in Saudi Arabia. Furthermore, it will deal with UDL in depth to set the path for further studies in the Middle East. From a perspective of content, this study considers teachers’ implementation knowledge, skills, and concerns of implementation. This study deals with effective instructional designs that have not been presented in any conferences, workshops, teacher preparation and professional development programs in Saudi Arabia. Specifically, Saudi Arabian schools are challenged to design inclusive schools and practices as well as to support all students’ academic skills development. The total participants in stage one were 336 teachers of DHH students. The results of the intervention indicated significant differences among teachers before and after taking the training sessions associated with their understanding and level of concern. Teachers have indicated interest in knowing more about UDL and adopting it into their practices; they reported that UDL has benefits that will enhance their performance for supporting student learning.

Keywords: deaf and hard of hearing, professional development, Saudi Arabia, universal design for learning

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Authors: Ekaterina Tikhonova

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This research is aimed to evaluate the effectiveness of T&D (Training and Development) on the example of two T&D programs for the Executive TOP Management run in 2012, 2015-2016 in Komos Group. This study is commissioned to research the effectiveness of two similar corporate T&D programs (within one company) in two periods of time (2012, 2015-2016) through evaluating the programs’ effectiveness using the four-level Kirkpatrick’s model of evaluating T&D programs and calculating ROI as an instrument for T&D program measuring by Phillips’ formula. The research investigates the correlation of two figures: the ROI calculated and the rating percentage scale per the ROI implementation (Wagle’s scale). The study includes an assessment of feedback 360 (Kirkpatrick's model) and Phillips’ ROI Methodology that provides a step-by-step process for collecting data, summarizing and processing the collected information. The data is collected from the company accounting data, the HR budgets, MCFO and the company annual reports for the research periods. All analyzed data and reports are organized and presented in forms of tables, charts, and graphs. The paper also gives a brief description of some constrains of the research considered. After ROI calculation, the study reveals that ROI ranges between the average implementation (65% to 75%) by Wagle’s scale that can be considered as a positive outcome. The paper also gives some recommendations how to use ROI in practice and describes main benefits of ROI implementation.

Keywords: ROI, organizational performance, efficacy of T&D program, employee performance

Procedia PDF Downloads 240

Authors: Yoftahe Nigussie Worku

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This study focused on designing a Fire tube boiler to generate saturated steam with a 2000kg/h capacity at a 12bar design pressure. The primary project goal is to achieve efficient steam production while minimizing costs. This involves selecting suitable materials for component parts, employing cost-effective construction methods, and optimizing various parameters. The analysis phase employs iterative processes and relevant formulas to determine key design parameters. This includes optimizing the diameter of tubes for overall heat transfer coefficient, considering a two-pass configuration due to tube and shell size, and using heavy oil fuel no.6 with specific heating values. The designed boiler consumes 140.37kg/hr of fuel, producing 1610kw of heat at an efficiency of 85.25%. The fluid flow is configured as cross flow, leveraging its inherent advantages. The tube arrangement involves welding the tubes inside the shell, which is connected to the tube sheet using a combination of gaskets and welding. The design of the shell adheres to the European Standard code for pressure vessels, accounting for weight and supplementary accessories and providing detailed drawings for components like lifting lugs, openings, ends, manholes, and supports.

Keywords: efficiency, coefficient, saturated steam, fire tube

Procedia PDF Downloads 47

Authors: Sofia Meacham

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In this abstract paper, the Domain-Specific Languages (DSL) evaluation will be presented based on existing literature and years of experience developing DSLs for several domains. The domains we worked on ranged from AI, business applications, and finances/accounting to health. In general, DSLs have been utilised in many domains to provide tailored and efficient solutions to address specific problems. Although they are a reputable method among highly technical circles and have also been used by non-technical experts with success, according to our knowledge, there isn’t a commonly accepted method for evaluating them. There are some methods that define criteria that are adaptations from the general software engineering quality criteria. Other literature focuses on the DSL usability aspect of evaluation and applies methods such as Human-Computer Interaction (HCI) and goal modeling. All these approaches are either hard to introduce, such as the goal modeling, or seem to ignore the domain-specific focus of the DSLs. From our experience, the DSLs have domain-specificity in their core, and consequently, the methods to evaluate them should also include domain-specific criteria in their core. The domain-specific criteria would require synergy between the domain experts and the DSL developers in the same way that DSLs cannot be developed without domain-experts involvement. Methods from agile and other software engineering practices, such as co-creation workshops, should be further emphasised and explored to facilitate this direction. Concluding, our latest experience and plans for DSLs evaluation will be presented and open for discussion.

Keywords: domain-specific languages, DSL evaluation, DSL usability, DSL quality metrics

Procedia PDF Downloads 94

Authors: Jakub Bartus, Jaroslav Odrobinak

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In general, composite steel and concrete structures present an effective structural solution utilizing the full potential of both materials. As they have numerous advantages on the construction side, they can greatly reduce the overall cost of construction, which has been the main objective of the last decade, highlighted by the current economic and social crisis. The study represents not only an analysis of composite beams’ behavior having web openings but emphasizes the influence of these openings on the total strain distribution at the level of the steel bottom flange as well. The major investigation was focused on a change in structural performance with respect to various layouts of openings. Examining this structural modification, an improvement of load carrying capacity of composite beams was a prime objective. The study is divided into analytical and numerical parts. The analytical part served as an initial step into the design process of composite beam samples, in which optimal dimensions and specific levels of utilization in individual stress states were taken into account. The numerical part covered the discretization of the preset structural issue in the form of a finite element (FE) model using beam and shell elements accounting for material non–linearities. As an outcome, several conclusions were drawn describing and explaining the effect of web opening presence on the structural performance of composite beams.

Keywords: beam, steel flange, total strain, web opening

Procedia PDF Downloads 61

Authors: İsmail Seçer, Taştan Seçer

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In this study, the effect of the group counseling on the victimhood perceptions of the primary school 7th and 8th grade students who are determined to be the subject of peer victimization and their dealing way with it was analyzed. The research model is Solomon Four Group Experimental Model. In this model, there are four groups that were determined with random sampling. Two of the groups have been used as experimental group and the other two have been used as control group. Solomon model is defined as real experimental model. In real experimental models, there are multiple groups consisting of subject which have similar characteristics, and selection of the subjects is done with random sampling. For this purpose, 230 students from Kültür Kurumu Primary School in Erzurum were asked to fill Adolescent Peer Victim Form. 100 students whose victim scores were higher and who were determined to be the subject of bullying were talked face to face and informed about the current study, and they were asked if they were willing to participate or not. As a result of these interviews, 60 students were determined to participate in the experimental study and four group consisting of 15 people were created with simple random sampling method. After the groups had been formed, experimental and control group were determined with casting lots. After determining experimental and control groups, an 11-session group counseling activity which was prepared by the researcher according to the literature was applied. The purpose of applying group counseling is to change the ineffective dealing ways with bullying and their victimhood perceptions. Each session was planned to be 75 minutes and applied as planned. In the control groups, counseling activities in the primary school counseling curricula was applied for 11 weeks. As a result of the study, physical, emotional and verbal victimhood perceptions of the participants in the experimental groups were decreased significantly compared to pre-experimental situations and to those in control group. Besides, it was determined that this change observed in the victimhood perceptions of the experimental group occurred independently from the effect of variables such as gender, age and academic success. The first evidence of the study related to the dealing ways is that the scores of the participants in the experimental group related to the ineffective dealing ways such as despair and avoidance is decreased significantly compared to the pre-experimental situation and to those in control group. The second evidence related to the dealing ways is that the scores of the participants in the experimental group related to effective dealing ways such as seeking for help, consulting social support, resistance and optimism is increased significantly compared to the pre-experimental situation and to those in control group. According to the evidence obtained through the study, it can be said that group counseling is an effective approach to change the victimhood perceptions of the individuals who are the subject of bullying and their dealing strategies with it.

Keywords: bullying, perception of victimization, coping strategies, ancova analysis

Procedia PDF Downloads 377

Authors: Gabriel Sitler, Yousef Sardahi, Asad Salem

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This paper presents an optimal and robust sliding mode controller (SMC) to regulate the position of the knee joint angle for patients suffering from knee injuries. The controller imitates the role of active orthoses that produce the joint torques required to overcome gravity and loading forces and regain natural human movements. To this end, a mathematical model of the shank, the lower part of the leg, is derived first and then used for the control system design and computer simulations. The design of the controller is carried out in optimal and multi-objective settings. Four objectives are considered: minimization of the control effort and tracking error; and maximization of the control signal smoothness and closed-loop system’s speed of response. Optimal solutions in terms of the Pareto set and its image, the Pareto front, are obtained. The results show that there are trade-offs among the design objectives and many optimal solutions from which the decision-maker can choose to implement. Also, computer simulations conducted at different points from the Pareto set and assuming knee squat movement demonstrate competing relationships among the design goals. In addition, the proposed control algorithm shows robustness in tracking a standard gait signal when accounting for uncertainty in the shank’s parameters.

Keywords: optimal control, multi-objective optimization, sliding mode control, wearable knee exoskeletons

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Authors: Anyeres N. Atehortua Jimenez, J. David Lambraño, Juan Carlos Muñoz

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Navier-Stokes equations (NSE), which describe the dynamics of a fluid, have an important application on modeling waves used for data inversion techniques as full waveform inversion (FWI). In this work a linearized version of NSE and its variables, neglecting deviatoric terms of stress tensor, is presented. In order to get a theoretical modeling of pressure p(x,t) and wave velocity profile c(x,t), a wave equation of visco-acoustic medium (VAE) is written. A change of variables p(x,t)=q(x,t)h(ρ), is made on the equation for the VAE leading to a well known Klein-Gordon equation (KGE) describing waves propagating in variable density medium (ρ) with dispersive term α^2(x). KGE is reduced to a Poisson equation and solved by proposing a specific function for α^2(x) accounting for the energy dissipation and dispersion. Finally, an integral form solution is derived for p(x,t), c(x,t) and kinematics variables like particle velocity v(x,t), displacement u(x,t) and bulk modulus function k_b(x,t). Further, it is compared this visco-acoustic formulation with another form broadly used in the geophysics; it is argued that this formalism is more general and, given its integral form, it may offer several advantages from the modern parallel computing point of view. Applications to minimize the errors in modeling for FWI applied to oils resources in geophysics are discussed.

Keywords: Navier-Stokes equations, modeling, visco-acoustic, inversion FWI

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Authors: Marat Kozhomberdiev

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The research will investigate the modern corporate finance management technologies currently used in the era of digitalization of the global economy and the degree to which financial institutions are utilizing these new technologies in the field of corporate finance management in Kyrgyzstan. The main purpose of the research is to reveal the role of financial management technologies as joint service centers, intercompany banks, specialized payment centers in the third-world country. Particularly, the analysis of the implacability of automated corporate finance management systems such as enterprise resource planning system (ERP) and treasury management system (TMS) will be carried out. Moreover, the research will investigate the role of cloud accounting systems in corporate finance management in Kyrgyz banks and whether it has any impact on the field of improving corporate finance management. The study will utilize a data collection process via surveying 3 banks in Kyrgyzstan, namely Mol-Bulak, RSK, and KICB. The banks were chosen based on their ownerships, such as state banks, private banks with local authorized capital, and private bank with international capital. The regression analysis will be utilized to reveal the correlation between the ownership of the bank and the use of new financial management technologies. The research will provide policy recommendations to both private and state banks on developing strategies for switching and utilizing modern corporate finance management technologies in their daily operations.

Keywords: digital economy, corporate finance, digital environment, digital technologies, cloud technologies, financial management

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Authors: Elena Tkachenko, Vladimir Kokh, Alina Osipenko, Vladislav Surkov

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The modern period of development of Russian economy is fraught with a number of problems related to limitations in the use of traditional planning and financial management tools. Restrictions in the use of foreign software when performing an order of the Russian Government, on the one hand, and sanctions limiting the support of the major ERP and MRP II systems in the Russian Federation, on the other hand, entail the necessity to appeal to the basics of developing budgeting and analysis systems for industrial enterprises. Thus, cost calculation theory becomes the theoretical foundation for the development of industrial cost management systems. Based on the foregoing, it would be fair to make an assumption that the development of a working managerial accounting model on an industrial enterprise using an automated enterprise resource management system should rest upon the concept of the inevitability of alterations of business processes. On the other hand, optimized business processes make the architecture of financial analytics more transparent and permit the use of all the benefits of data cubes. The metrics and indicator slices provide online assessment of the state of key business processes at a given moment of time, which improves the quality of managerial decisions considerably. Therefore, the bilateral sanctions situation boosted the development of corporate business analytics and took industrial companies to the next level of understanding of business processes.

Keywords: cost culculation, ERP, OLAP, modern Russian economy

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Authors: Rozhgar A. Khailany, Mehri Igci, Emine Bayraktar, Sakip Erturhan, Metin Karakok, Ahmet Arslan

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Kidney cancer is the most lethal urological cancer accounting for 3% of adult malignancies. VHL, a tumor-suppressor gene, is best known to be associated with renal cell carcinoma (RCC). The VHL functions as negative regulator of hypoxia inducible factors. Recent sequencing efforts have identified several novel frequent mutations of histone modifying and chromatin remodeling genes in ccRCC (clear cell RCC) including PBRM1 and SETD2. The PBRM1 gene encodes the BAF180 protein, which involved in transcriptional activation and repression of selected genes. SETD2 encodes a histone methyltransferase, which may play a role in suppressing tumor development. In this study, RNAs of 30 paired tumor and normal samples that were grouped according to the types of kidney cancer and clinical characteristics of patients, including gender and average age were examined by RT-PCR, SSCP and sequencing techniques. VHL, PBRM1 and SETD2 expressions were relatively down-regulated. However, statistically no significance was found (Wilcoxon signed rank test, p > 0.05). Interestingly, no mutation was observed on the contrary of previous studies. Understanding the molecular mechanisms involved in the pathogenesis of RCC has aided the development of molecular-targeted drugs for kidney cancer. Further analysis is required to identify the responsible genes rather than VHL, PBRM1 and SETD2 in kidney cancer.

Keywords: kidney cancer, molecular biomarker, expression analysis, mutation screening

Procedia PDF Downloads 444

Authors: Mary Jane Suarez

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A massive educational overhaul has taken place at the onset of the 21st century addressing the mismatches of employability skills with that of scholastic skills taught in schools. For a community to thrive in an ever-developing economy, the teaching of the necessary skills for job competencies should be realized by every educational institution. However, in harnessing 21st-century skills amongst learners, teachers, who often lack familiarity and thorough insights into the emerging 21st-century skills, are chained with the restraint of the need to comprehend the physiognomies of 21st-century skills learning and the requisite to implement the tenets of 21st-century skills teaching. With the endeavor to espouse 21st-century skills learning and teaching, a United States-based national coalition called Partnership 21st Century Skills (P21) has identified the four most important skills in 21st-century learning: critical thinking, communication, collaboration, and creativity and innovation with an established framework for 21st-century skills standards. Assessment of skills is the lifeblood of every teaching and learning encounter. It is correspondingly crucial to look at the 21st century standards and the assessment guides recognized by P21 to ensure that learners are 21st century ready. This mixed-method study sought to discover and describe what classroom assessments were used by English teachers in a public secondary school in the Philippines with course offerings on science, technology, engineering, and mathematics (STEM). The research evaluated the assessment tools implemented by English teachers and how these assessment tools were congruent to the 21st assessment standards of P21. A convergent parallel design was used to analyze assessment tools and practices in four phases. In the data-gathering phase, survey questionnaires, document reviews, interviews, and classroom observations were used to gather quantitative and qualitative data simultaneously, and how assessment tools and practices were consistent with the P21 framework with the four Cs as its foci. In the analysis phase, the data were treated using mean, frequency, and percentage. In the merging and interpretation phases, a side-by-side comparison was used to identify convergent and divergent aspects of the results. In conclusion, the results yielded assessments tools and practices that were inconsistent, if not at all, used by teachers. Findings showed that there were inconsistencies in implementing authentic assessments, there was a scarcity of using a rubric to critically assess 21st skills in both language and literature subjects, there were incongruencies in using portfolio and self-reflective assessments, there was an exclusion of intercultural aspects in assessing the four Cs and the lack of integrating collaboration in formative and summative assessments. As a recommendation, a harmonized assessment scheme of P21 skills was fashioned for teachers to plan, implement, and monitor classroom assessments of 21st-century skills, ensuring the alignment of such assessments to P21 standards for the furtherance of the institution’s thrust to effectively integrate 21st-century skills assessment standards to its curricula.

Keywords: 21st-century skills, 21st-century skills assessments, assessment standards, congruency, four Cs

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Authors: Headman Hebe, Arnold Taringa

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Background of the study: The benefits derived from Environmental and Sustainability Education (ESE) go beyond obtaining knowledge about the environment and the impact of human beings on the environment. Hence, it is sensible to expose learners to various resources that could enable meaningful environment-inclined pedagogy. The schoolgrounds, where they are utilised to promote ESE, benefit holistic learner development. However, empirical evidence, globally, suggests that young children’s contact with nature is declining due to urbanization, safety concerns by parents/guardians, and greater dependency on technology. Modern children spend much time on videogames and social media with very little time in the natural environment. Furthermore, national education departments in numerous countries have made tangible efforts to embed environmental and place-based learning to their school curricula. South Africa is one of those countries whose national school education curriculum advocates for ESE in pedagogy. Nevertheless, there is paucity of research conducted in South Africa on schoolgrounds as potential enablers of ESE and tools to foster a connection between youngsters and the natural environment. Accordingly, this study was essential as it seeks to determine the extent to which environmental learning is accommodated in pedagogy. Significantly, it investigates efforts made to use schoolgrounds for pedagogical purposes to connect children with the natural environment. Therefore, this study was conducted to investigate the accessibility and use of schoolgrounds for environment-inclined pedagogy in Natural and Social Sciences in two schools located in the Mpumalanga Province of South Africa. It tries to answer the question: To what extent are schoolgrounds used to promote environmental and sustainability education in the selected schools?The sub-questions: How do teachers and learners perceive the use of schoolgrounds for environmental and sustainability education activities? How does the organization of schoolgrounds offer opportunities for environmental education activities and accessibility for learners? Research method: This qualitative–interpretive case study used purposive and convenient sampling for participant selection. Forty-six respondents: 40 learners (twenty grade 7 learners per school), 2 school principals and 4 grade 7 participated in this study. Data collection tools were observations, interviews, audio-visual recordings and questionnaires while data analysis was done thematically. Major findings: The findings of the study point to: The lack of teacher training and infrastructure in the schoolgrounds and, no administrative support. Unclear curriculum guidelines on the use of schoolgrounds for ESE. The availability various elements in the schoolgrounds that could aid ESE activities. Learners denied access to certain parts of the schoolgrounds. Lack of time and curriculum demands constrain teachers from using schoolgrounds.

Keywords: affordances, environment and sustainability education, experiential learning, schoolgrounds

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Authors: Fatemeh Norouzi

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Today, financial performance has become one of the important issues in accounting and auditing that companies and their managers have paid attention to this issue and for this reason to the variables that are influential in this field. One of the things that can affect financial performance is corporate governance, which is examined in this research, although some things such as issues related to auditing can also moderate this relationship; Therefore, this research has been conducted with the aim of investigating the relationship between corporate governance and financial performance with regard to the moderating role of feedback and internal control weakness. The research is practical in terms of purpose, and in terms of method, it has been done in a post-event descriptive manner, in which the data has been analyzed using stock market data. Data collection has been done by using stock exchange data which has been extracted from the website of the Iraqi Stock Exchange, the statistical population of this research is all the companies admitted to the Iraqi Stock Exchange. . The statistical sample in this research is considered from 2014 to 2021, which includes 34 companies. Four different models have been considered for the research hypotheses, which are eight hypotheses, in this research, the analysis has been done using EXCEL and STATA15 software. In this article, collinearity test, integration test ,determination of fixed effects and correlation matrix results, have been used. The research results showed that the first four hypotheses were rejected and the second four hypotheses were confirmed.

Keywords: size of the board of directors, duality of the CEO, financial performance, internal control weakness

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Authors: Jamila Garba Audu, Shehu Usman Hassan

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The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. Published accounting information in financial statements is required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.

Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance

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Authors: Mehtab Alam, Mudiarasan Kuppusamy, Puvaneswaran Kunaserkaran

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The purpose of this paper is to bridge the gap and complete the relationship between tourism destinations and image branding as a choice of edifice foreign policy. Such options became a crucial component for individuals interested in leisure and travel activities. The destination management factors have been evaluated and analyzed using the primary and secondary data in a mixed-methods approach (quantitative sample of 384 and qualitative 8 semi-structured interviews at saturated point). The study chose the Environmental Management Accounting (EMA) and Image Restoration (IR) theories, along with a schematic diagram and an analytical framework supported by NVivo software 12, for two locations in Abbottabad, KPK, Pakistan: Shimla Hill and Thandiani. This incorporates the use of PLS-SEM model for assessing validity of data while SPSS for data screening of descriptive statistics. The results show that destination management's promotion of tourism has significantly improved Pakistan's state image. The use of institutional setup, environmental drivers, immigration, security, and hospitality as well as recreational initiatives on destination management is encouraged. The practical ramifications direct the heads of tourism projects, diplomats, directors, and policymakers to complete destination projects before inviting people to Pakistan. The paper provides the extent of knowledge for academic tourism circles to use tourism destinations as brand ambassadors.

Keywords: tourism, management, state image, foreign policy, image branding

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Authors: Amneh Alkurdi, Yasean Tahat, Hamzeh Almuali

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Purpose: The primary objective of the present paper is to examine the impact of CG attributes, including the board size, independency, separation and managerial ownership) on firm dividend payouts policy; using a sample of 72 Jordanian listed companies for the period of 2007-2013. Methodology: The study does manually review the sample firm’s annual reports for data collection and use OLS regression to carry out this investigation. Findings: The findings indicate that CG attributes have a strong impact on dividend payouts policy. In particular, board size, independency and separation have had significant associations with dividends payouts indicating that such variables matter when determining on dividends which may mitigate the conflicts between stakeholders’ and managers’ interests. The results also indicate that managerial ownership has had no significant impact on the dividends policy suggesting that managers do not use the strength of their position to influence the dividends policy. Finally, the results show that firm size and profitability have had statistically positive associations with dividend payouts, while this was not the case for firm leverage and growth where significant and positive relationships were documented. Originality/implication: The current paper extends the extant literature in this field by investigating the impact of the board composition on dividends and provides some insights for policy makers in emerging markets.

Keywords: corporate governance, dividends payouts policy, jordan, accounting

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Authors: E. Lacasa, J. L. Santolaya, I. Millán

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The progress toward sustainability implies maintaining and preferably improving both, human and ecosystem well-being, according to a triple bottom line that includes the environmental, economic and social dimensions. The life cycle assessment (LCA) is a method applicable to all production sectors that aims to quantify the environmental pressures and the benefits related to goods and services, as well as the trade-offs and the scope for improving areas of the production process. While using LCA to measure the environmental dimension of sustainability is widespread, similar approaches for the economic and the social dimensions still have limited application worldwide and there is a need for consistent and robust methods and indicators. This paper focuses on the milk production process and presents the analysis of the flows exchanged by an industrial installation through accounting all the energy and material inputs and the associated emissions and waste outputs at this stage of its life cycle. The functional unit is one litre of milk produced. Different metrics and indicators are used to assess the three dimensions of sustainability. Metrics considered useful to assess the production activities are the total water and energy consumptions and the milk production volume of each cow. The global warming, the value added and the working hours are indicators used to measure each sustainability dimension. The study is performed with two types of feeding of the cows, which includes a change in percentages of components as well. Nutritional composition of the milk obtained is almost kept. It is observed that environmental and social improvements involve high economic costs.

Keywords: milk production, sustainability, indicators, life cycle assessment

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Authors: Gregory Kelly, Gary Chai, Sittampalam Manoharan, Deborah Delaney

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A Structural Number (SN) can be calculated for a road pavement from the properties and thicknesses of the surface, base course, sub-base, and subgrade. Historically, the cost of collecting structural data has been very high. Data were initially collected using Benkelman Beams and now by Falling Weight Deflectometer (FWD). The structural strength of pavements weakens over time due to environmental and traffic loading factors, but due to a lack of data, no structural deterioration curve for pavements has been implemented in a Pavement Management System (PMS). International Roughness Index (IRI) is a measure of the road longitudinal profile and has been used as a proxy for a pavement’s structural integrity. This paper offers two conceptual methods to develop Pavement Structural Deterioration Curves (PSDC). Firstly, structural data are grouped in sets by design Equivalent Standard Axles (ESA). An ‘Initial’ SN (ISN), Intermediate SN’s (SNI) and a Terminal SN (TSN), are used to develop the curves. Using FWD data, the ISN is the SN after the pavement is rehabilitated (Financial Accounting ‘Modern Equivalent’). Intermediate SNIs, are SNs other than the ISN and TSN. The TSN was defined as the SN of the pavement when it was approved for pavement rehabilitation. The second method is to use Traffic Speed Deflectometer data (TSD). The road network already divided into road blocks, is grouped by traffic loading. For each traffic loading group, road blocks that have had a recent pavement rehabilitation, are used to calculate the ISN and those planned for pavement rehabilitation to calculate the TSN. The remaining SNs are used to complete the age-based or if available, historical traffic loading-based SNI’s.

Keywords: conceptual, pavement structural number, pavement structural deterioration curve, pavement management system

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Authors: Mai Kaneda, Sarah Feeney

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This study examined the association between adult attachment security and career decision-making self-efficacy (CDMSE) among college students in the United States. Previous studies show that attachment security is associated with levels of CDMSE among college students. Given that a majority of studies examining career development variables have used parental attachment measures, this study adds to understanding of this phenomenon by utilizing a broader measure of attachment. The participants included 269 college students (76% female) between the ages of 19-29. An anonymous survey was distributed online via social media as well as in hard copy format in classrooms. Multiple regression analyses were conducted to determine the relationship between anxious and avoidant attachment and CDMSE. Results revealed anxious attachment was a significant predictor of CDMSE (B = -.13, p = .01), such that greater anxiety in attachment was associated with lower levels of CDMSE. When accounting for anxious attachment, avoidant attachment was no longer significant as a predictor of CDMSE (B = -.12, p = .10). The variance in college CDMSE explained by the model was 7%, F(2,267) = 9.51, p < .001. Results for anxious attachment are consistent with existing literature that finds insecure attachment to be related to lower levels of CDMSE, however the non-significant results for avoidant attachment as a predictor of CDMSE suggest not all types of attachment insecurity are equally related to CDMSE. Future research is needed to explore the nature of the relationship between different dimensions of attachment insecurity and CDMSE.

Keywords: attachment, career decision-making, college students, self-efficacy

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Authors: Ranjith Kumar Kankala, Wei-Zhi Lin, Chia-Hung Lee

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Antibiotic resistance in bacteria has become an emergency situation clinically. To improve the efficacy of antibiotics in resistant strains, advancement of nanoparticles is inevitable than ever. Herewith, we demonstrate a design by immobilizing tetracycline (TET) in copper substituted mesoporous silica nanoparticles (Cu-MSNs) through a pH-sensitive coordination link, enabling its release in the acidic environment. Subsequently, MSNs are coated with silver nanoparticles stabilized polyethyleneimine (PEI-SNP) to act against drug-resistant (MDR) bacterial strains. Silver ions released from SNP are capable of sensitizing the resistant strains and facilitate the generation of free radicals capable of damaging the cell components. In addition, copper ions in the framework are also capable of generating free radicals through Fenton-like reaction. Furthermore, the nanoparticles are well-characterized physically, and various antibacterial efficacious tests against isolated multidrug resistant bacterial strain were highly commendable. However, this formulation has no significant toxic effect on normal mammalian fibroblast cells accounting its high biocompatibility. These MSN trio-hybrids, i.e., SNP, tetracycline, and copper ions result in synergistic effects, and their advancement could bypass resistance and allow synergism for effective treatment of antibiotic clinically.

Keywords: antibiotic resistance, copper, mesoporous silica nanoparticles, Ph-sensitive release, polyethyleneimine, silver, tetracycline

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Authors: Zunaira Asif, Zhi Chen

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The sustainable measures on air quality management are recognized as one of the most serious environmental concerns in the mining region. The mining operations emit various types of pollutants which have significant impacts on the environment. This study presents a stochastic control strategy by developing the air pollution control model to achieve a cost-effective solution. The optimization method is formulated to predict the cost of treatment using linear programming with an objective function and multi-constraints. The constraints mainly focus on two factors which are: production of metal should not exceed the available resources, and air quality should meet the standard criteria of the pollutant. The applicability of this model is explored through a case study of an open pit metal mine, Utah, USA. This method simultaneously uses meteorological data as a dispersion transfer function to support the practical local conditions. The probabilistic analysis and the uncertainties in the meteorological conditions are accomplished by Monte Carlo simulation. Reasonable results have been obtained to select the optimized treatment technology for PM_2.5, PM₁₀, NO_x, and SO₂. Additional comparison analysis shows that baghouse is the least cost option as compared to electrostatic precipitator and wet scrubbers for particulate matter, whereas non-selective catalytical reduction and dry-flue gas desulfurization are suitable for NO_x and SO₂ reduction respectively. Thus, this model can aid planners to reduce these pollutants at a marginal cost by suggesting control pollution devices, while accounting for dynamic meteorological conditions and mining activities.

Keywords: air pollution, linear programming, mining, optimization, treatment technologies

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Authors: Dauda Ibrahim Adagye

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Effective internal control system in the bursary unit of tertiary educational institutions is geared toward achieving quality teaching, learning, and research environment and as well assist the management of the institutions, particularly when decisions are to be made. While internal control system exists in all institutions, the outlined objectives above are far from being achieved. The paper; therefore, assesses the effectiveness of internal control system in tertiary educational institutions in Nasarawa State, Nigeria with the specific focus on the Nasarawa state Polytechnic, Lafia. The study is survey; hence, a simple closed-ended questionnaire was developed and administered to a sample of twenty-seven (27) member staff from the Bursary and the internal audit unit of the Nasarawa State Polytechnic, Lafia to obtain data for analysis purposes and to test the study hypothesis. Responses from the questionnaire were analyzed using a simple percentage and chi-square. Findings shows that the right people are not assigned to the right job in the department, budget, and management accounting were never used in the institution’s operations and checking of subordinate by their superior officers is not regular. This renders the current internal control structure of the Polytechnic as ineffective and weak. The paper therefore, recommends that: transparency should be seen as significant, as the institution work toward meeting its objectives, therefore, it means that the right staff is assigned to the right job and regular checking of the subordinates by their ensued superiors.

Keywords: internal control, tertiary educational intuitions, efficiency

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Authors: Judson P. LaGrone

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Simulation-based education in curricula was once a luxurious component of nursing programs but now serves as a vital element of an individual’s learning experience. A debriefing occurs after the simulation scenario or clinical experience is completed to allow the instructor(s) or trained professional(s) to act as a debriefer to guide a reflection with a purpose of acknowledging, assessing, and synthesizing the thought process, decision-making process, and actions/behaviors performed during the scenario or clinical experience. Debriefing is a vital component of the simulation process and educational experience to allow the learner(s) to progressively build upon past experiences and current scenarios within a safe and welcoming environment with a guided dialog to enhance future practice. The aim of this integrative review was to assess current practices of debriefing models in simulation-based education for health care professionals and students. The following databases were utilized for the search: CINAHL Plus, Cochrane Database of Systemic Reviews, EBSCO (ERIC), PsycINFO (Ovid), and Google Scholar. The advanced search option was useful to narrow down the search of articles (full text, Boolean operators, English language, peer-reviewed, published in the past five years). Key terms included debrief, debriefing, debriefing model, debriefing intervention, psychological debriefing, simulation, simulation-based education, simulation pedagogy, health care professional, nursing student, and learning process. Included studies focus on debriefing after clinical scenarios of nursing students, medical students, and interprofessional teams conducted between 2015 and 2020. Common themes were identified after the analysis of articles matching the search criteria. Several debriefing models are addressed in the literature with similarities of effectiveness for participants in clinical simulation-based pedagogy. Themes identified included (a) importance of debriefing in simulation-based pedagogy, (b) environment for which debriefing takes place is an important consideration, (c) individuals who should conduct the debrief, (d) length of debrief, and (e) methodology of the debrief. Debriefing models supported by theoretical frameworks and facilitated by trained staff are vital for a successful debriefing experience. Models differed from self-debriefing, facilitator-led debriefing, video-assisted debriefing, rapid cycle deliberate practice, and reflective debriefing. A reoccurring finding was centered around the emphasis of continued research for systematic tool development and analysis of the validity and effectiveness of current debriefing practices. There is a lack of consistency of debriefing models among nursing curriculum with an increasing rate of ill-prepared faculty to facilitate the debriefing phase of the simulation.

Keywords: debriefing model, debriefing intervention, health care professional, simulation-based education

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