Search results for: higher accounting education
16280 A Mixed Methods Research Design for the Development of the Xenia Higher Education Institutions' Inclusiveness Index
Authors: Achilles Kameas, Eleni Georgakakou, Anna Lisa Amodeo, Aideen Quilty, Aisling Malone, Roberta Albertazzi, Moises Carmona, Concetta Esposito, Ruben David Fernandez Carrasco, Carmela Ferrara, Francesco Garzillo, Mojca Pusnik, Maria Cristina Scarano
Abstract:
While researchers, especially in academia, study and research the phenomena of inclusion of sexual minority and gender marginalized groups, seldom the European Higher Education Institutions (HEI) act on lowering the cultural and educational barriers to their proactive inclusion. The challenge in European HEIs is that gender, and sexual orientation discrimination remains an issue not adequately addressed. Following a mixed methods research design of quantitative and qualitative research techniques and tools, which is applied in five (5) European countries (Italy, Greece, Ireland, Slovenia, and Spain) and that combines desk research, evaluation, and weighting processes for a Matrix-based on Objective indicators and Survey for students and staff of the HEI to gauge the perception of inclusiveness in the HEI context, XENIA HEI Inclusiveness Index is an instrument that will allow universities to gauge and assess their inclusiveness in the domain of discrimination and exclusion based on gender identity and sexual orientation. The index will allow capturing the depth and reach of policies, programmes, and initiatives of HEIs in tackling the phenomena and dynamics of exclusion of LGBT+ (lesbian, gay, bisexual, trans, and other marginalized groups on the basis of gender and sexual identity) and cisgender women exposed to the risk of discrimination.Keywords: gender identity, higher education, LGBT+ rights, XENIA inclusiveness index
Procedia PDF Downloads 16316279 Bridging the Gap: Gender Equity in Nigerian Science Education
Authors: Onyia Comfort Ngozi, Iketaku Ifeoma Roseline
Abstract:
Inspite of the laudable goals and objectives in education, Nigerian women, still face a lot of challenges that hinder the personal and national development. There are unbalances between males and females at all levels of the science education sector in Nigeria. Educate a woman, and you educate a nation, and if you educate a man, you educate an individual. It is on this note that the paper focuses on bridging the gender gap as it concerns science education in Nigeria. Suggestions were made as measures of bridging the gender gap in Nigerian education sector. The researchers concluded that achieving gender equality will promote greater equality in employment, help postpone early marriages, reduce infant mortality rates and improve health and education for a future generation. Thus, the paper recommended that government should involve women in policy making to take care of any gender issue and bias that may be included either consciously or not, during formulation stage.Keywords: education, gender, science education, women, equality
Procedia PDF Downloads 43016278 Prospective Visitors' Perception towards Spice Tourism: With Reference to Spice Gardens in Kolonna Divisional Secretariat Division of Ratnapura District in Sri Lanka
Authors: Malkanthi S. H. P., Ishana A. S. F., Sivashankar P.
Abstract:
This research was conducted to study prospective visitors’ expectation and future behavior regarding agro tourism destinations in spice gardens (spice tourism) in Kolonna. A field survey was conducted for the 40 randomly selected local and foreign visitors who have come to visit three famous tourism destinations in Kolonna namely “Maduwanwela Walawwa”, “Wawulpane Limestone cave” and “Panamure Eth gala” during three month of time period from February to April 2014. Descriptive and Chi square statistical tests were used to analyze the data. The results revealed that 98% of visitors were willing to visit the spice tourism destinations. Furthermore, visitors with urban residency, higher education level and employment opportunities revealed an association with having awareness on agro tourism. Moreover, visitors having higher age, higher level of education and higher amount of monthly income revealed an association with the willingness to visit spice tourism destinations. Nevertheless, out of eight demographic factors, three factors; gender, occupation and income had significant effect on willingness to purchase spice products from Kolonna. According to research findings it can be concluded that there are large number of perspective visitors for spice tourism and they are middle aged, educated and having significant monthly income and they are also very much interest to visit spice tourism destinations and buy spice products (high demand). Therefore, it is significantly beneficial to establish spice tourism destinations in spice gardens by successful spice cultivating farmers or owners as an extra income earning activity in Kolonna area.Keywords: agro tourism, spice gardens, perception, prospective visitors, Sri Lanka
Procedia PDF Downloads 25416277 Integrating Cultures in Institutions of Higher Learning in South Africa
Authors: N. Mesatywa
Abstract:
The aim of the article is to emphasize and motivate for the role of integrating cultures in institutions of learning. The article has used a literature review methodology. Findings indicate that cultures espouse immense social capital that can: facilitate and strengthen moral education that will help learners in mitigating moral decadence and HIV/AIDS; embrace and strengthen the tenets of peace and tranquility among learners from different backgrounds; can form education against xenophobia; can facilitate the process of cultural paradigm shift that will slow down cultural attrition and decadence; can bring back cultural strength, cultural revival, cultural reawakening and cultural emancipation, etc. The article recommends governments to finance cultural activities in institutions of learning; to allow cultural practitioners to be part and parcel of cultural education; and challenge people to pride in the social capital of their indigenous cultures.Keywords: cultures, cultural practitioners, integration, traditional healers
Procedia PDF Downloads 45916276 The Impact of Living at Home during the COVID-19 on Young Children’s Disruptive Behaviours
Authors: Zhou Yuwei
Abstract:
This study used the multidimensional rating scale for disruptive behaviour in preschool children (parent version) to assess changes in the disruptive behaviour (tantrums, disobedience, aggression, and low level of concern for others) of 200 young children in Nanjing, Jiangsu Province, China, before and after living at home during the new crown epidemic, and five additional teachers of young children were selected to conduct interviews on the performance and changes in their disruptive behaviour at school. The following conclusions were drawn from the questionnaires and interviews: (1) 49% of the children showed a decrease in disruptive behaviour compared to the pre-epidemic period; (2) boys were more disruptive than girls due to individual factors; (3) children with a decrease in disruptive behaviour were more likely to have democratic and authoritative parenting styles due to parental education and upbringing; and the higher the level of parental education, the greater the decrease in disruptive behaviour. (4) For parents who worked outside the home during the epidemic and who did not work, disruptive behaviour scores were higher for their children. Meanwhile, disruptive behaviour was more pronounced the longer the child used electronic devices. The longer the parent-child interaction, the less disruptive behaviour was evident.Keywords: disruptive behaviour, home life, children, COVID-19
Procedia PDF Downloads 10316275 Toward an Appropriate Index for Corporate Governance
Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian
Abstract:
This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.Keywords: corporate governance, content analysis, corporate governance index, top accounting journals
Procedia PDF Downloads 35416274 Investigate the Competencies Required for Sustainable Entrepreneurship Development in Agricultural Higher Education
Authors: Ehsan Moradi, Parisa Paikhaste, Amir Alam Beigi, Seyedeh Somayeh Bathaei
Abstract:
The need for entrepreneurial sustainability is as important as the entrepreneurship category itself. By transferring competencies in a sustainable entrepreneurship framework, entrepreneurship education can make a significant contribution to the effectiveness of businesses, especially for start-up entrepreneurs. This study analyzes the essential competencies of students in the development of sustainable entrepreneurship. It is an applied causal study in terms of nature and field in terms of data collection. The main purpose of this research project is to study and explain the dimensions of sustainability entrepreneurship competencies among agricultural students. The statistical population consists of 730 junior and senior undergraduate students of the Campus of Agriculture and Natural Resources, University of Tehran. The sample size was determined to be 120 using the Cochran's formula, and the convenience sampling method was used. Face validity, structure validity, and diagnostic methods were used to evaluate the validity of the research tool and Cronbach's alpha and composite reliability to evaluate its reliability. Structural equation modeling (SEM) was used by the confirmatory factor analysis (CFA) method to prepare a measurement model for data processing. The results showed that seven key dimensions play a role in shaping sustainable entrepreneurial development competencies: systems thinking competence (STC), embracing diversity and interdisciplinary (EDI), foresighted thinking (FTC), normative competence (NC), action competence (AC), interpersonal competence (IC), and strategic management competence (SMC). It was found that acquiring skills in SMC by creating the ability to plan to achieve sustainable entrepreneurship in students through the relevant mechanisms can improve entrepreneurship in students by adopting a sustainability attitude. While increasing students' analytical ability in the field of social and environmental needs and challenges and emphasizing curriculum updates, AC should pay more attention to the relationship between the curriculum and its content in the form of entrepreneurship culture promotion programs. In the field of EDI, it was found that the success of entrepreneurs in terms of sustainability and business sustainability of start-up entrepreneurs depends on their interdisciplinary thinking. It was also found that STC plays an important role in explaining the relationship between sustainability and entrepreneurship. Therefore, focusing on these competencies in agricultural education to train start-up entrepreneurs can lead to sustainable entrepreneurship in the agricultural higher education system.Keywords: sustainable entrepreneurship, entrepreneurship education, competency, agricultural higher education
Procedia PDF Downloads 14416273 Making the Choice: Educational Mobility Decisions of International Doctoral Students
Authors: Adel Pasztor
Abstract:
International doctoral mobility is a largely under-researched component of academic mobility and migration. This is in stark contrast to the case of student mobility where much research has been undertaken on Erasmus students; or the growing research on academic staff mobility which can be viewed as a key part of highly skilled migration. The aim of this paper is to remedy the situation by specifically focusing on international doctoral students studying at elite higher education institutions in the United Kingdom. In doing so, in-depth qualitative interviews with doctoral students and recent graduates were carried out in order to identify the signifiers of an internationally mobile doctoral student and unpack the decision-making processes leading onto the choice of higher education institution abroad. Overall, a diverse range of degree subjects from within the humanities and the social sciences were covered with a relatively large spread of nationalities which include the following countries: Italy, Germany, Hungary, Latvia, Bulgaria, Turkey, Lebanon, Israel, Australia, USA, China, and Chile. The interview questions were designed to probe the motivations, choices, educational trajectories and career plans of international doctoral students relative to their social class background, gender, nationality or funding. It was clear from the interviews that there were two main types of international doctoral students: those who ‘did not think anything else was ever a serious possibility’, contrasted with the other, more opportune type, to whom ‘it happened to be a PhD’. There were marked differences between the two types since initial access to university, mainly because educational decisions such as the doctorate do not happen in a vacuum, rather are built on the individual’s higher education aspirations and previous educational choices. The results were in line with existing literature suggesting that those with higher educated parents and from schools strongly supporting the choice process fared better as they were able to make well informed, well thought through as well as strategic decisions for their future involving the very best universities within the national boundaries. Being ‘at the right place’ often meant access to prestigious doctoral scholarships thus, the route of the PhD has been chosen even if it did not necessarily enhance career opportunities. At the same time, the initial higher education choices of those with limited capital were played out locally, although they did aim for the best universities within their geographically constrained landscape of choice. Here, the majority of students referred to some ‘turning points’ in their lives which lead them towards considering international doctoral opportunities but essentially their proactive, do-it-yourself attitude was behind the life-changing educational opportunities.Keywords: choice, doctoral students, international mobility, PhD, UK
Procedia PDF Downloads 25416272 Research Trends in Early Childhood Education Graduate Theses: A Content Analysis
Authors: Seden Demirtaş, Feyza Tantekin Erden
Abstract:
The importance of research in early childhood education is growing all around the world. This study aims to investigate research trends in graduate theses written in Turkey in the area of early childhood education. Descriptive, contextual and methodological aspects of graduate theses were analyzed to investigate the trends. A sample of the study consisted of 1000 graduate theses (n= 1000) including both MS theses and Ph.D. dissertations. Theses and dissertations were obtained from the thesis database of Council of Higher Education (CoHE). An investigation form was developed by the researcher to analyze graduate theses. The investigation forms validated by expert opinion from early childhood education department. To enhance the reliability of the investigation form, inter-coder agreement was measured by Cohen’s Kappa value (.86). Data were gathered via using the investigation form, and content analysis method was used to analyze the data. Results of the analysis were presented by descriptive statistics and frequency tables. Analysis of the study is on-going and preliminary results of the study show that master theses related to early childhood education have started to be written in 1986, and the number of the theses has increased gradually. In most of the studies, sample group consisted of children especially in between 5-6 age group. Child development, activities (applied in daily curriculum of preschools) and teaching methods are the mostly examined concepts in graduate theses. Qualitative and quantitative research methods were referred equally by researchers in these theses.Keywords: content analysis, early childhood education, graduate thesis, research trends
Procedia PDF Downloads 27016271 Temporal Migration and Community Development in Rural Indonesia
Authors: Gunawan Prayitno, Kakuya Matshusima, Kiyoshi Kobayashi
Abstract:
Indonesia’s rural regions are characterized by wide-spread poverty, under-employment, and surplus of low-skilled labor. The aim of this paper is to empirically prove the effect of social ties (strong and weak tie) as social capital construct on households’ migration decision in the case of developing country (Indonesia). The methodology incorporated indicators of observe variables (four demographic attributes data: income, occupation, education, and family members) and indicators of latent variables (ties to neighbors, ties to community and sense of place) provided by responses to survey questions to aid in estimating the model. Using structural equation model that we employed in Mplus program, the result of our study shows that ties to community positively have a significant impact to the decision of respondents (migrate or not). Besides, education as observed variable directly influences the migration decisions. It seems that higher level of education have impact on migration decision. Our current model so far could explain the relation between social capital and migration decision choice.Keywords: migration, ties to community, ties to neighbors, education
Procedia PDF Downloads 32316270 Outcome-Based Education as Mediator of the Effect of Blended Learning on the Student Performance in Statistics
Authors: Restituto I. Rodelas
Abstract:
The higher education has adopted the outcomes-based education from K-12. In this approach, the teacher uses any teaching and learning strategies that enable the students to achieve the learning outcomes. The students may be required to exert more effort and figure things out on their own. Hence, outcomes-based students are assumed to be more responsible and more capable of applying the knowledge learned. Another approach that the higher education in the Philippines is starting to adopt from other countries is blended learning. This combination of classroom and fully online instruction and learning is expected to be more effective. Participating in the online sessions, however, is entirely up to the students. Thus, the effect of blended learning on the performance of students in Statistics may be mediated by outcomes-based education. If there is a significant positive mediating effect, then blended learning can be optimized by integrating outcomes-based education. In this study, the sample will consist of four blended learning Statistics classes at Jose Rizal University in the second semester of AY 2015–2016. Two of these classes will be assigned randomly to the experimental group that will be handled using outcomes-based education. The two classes in the control group will be handled using the traditional lecture approach. Prior to the discussion of the first topic, a pre-test will be administered. The same test will be given as posttest after the last topic is covered. In order to establish equality of the groups’ initial knowledge, single factor ANOVA of the pretest scores will be performed. Single factor ANOVA of the posttest-pretest score differences will also be conducted to compare the performance of the experimental and control groups. When a significant difference is obtained in any of these ANOVAs, post hoc analysis will be done using Tukey's honestly significant difference test (HSD). Mediating effect will be evaluated using correlation and regression analyses. The groups’ initial knowledge are equal when the result of pretest scores ANOVA is not significant. If the result of score differences ANOVA is significant and the post hoc test indicates that the classes in the experimental group have significantly different scores from those in the control group, then outcomes-based education has a positive effect. Let blended learning be the independent variable (IV), outcomes-based education be the mediating variable (MV), and score difference be the dependent variable (DV). There is mediating effect when the following requirements are satisfied: significant correlation of IV to DV, significant correlation of IV to MV, significant relationship of MV to DV when both IV and MV are predictors in a regression model, and the absolute value of the coefficient of IV as sole predictor is larger than that when both IV and MV are predictors. With a positive mediating effect of outcomes-base education on the effect of blended learning on student performance, it will be recommended to integrate outcomes-based education into blended learning. This will yield the best learning results.Keywords: outcome-based teaching, blended learning, face-to-face, student-centered
Procedia PDF Downloads 29116269 The Importance of Teachers´ Self-Efficacy in the Field of Education of Socially Disadvantaged Students
Authors: Anna Petr Safrankova, Karla Hrbackova
Abstract:
The education of socially disadvantaged students is in the long term spotlight of many pedagogical researches in both Czech and foreign environment. These researches among others investigate this topic from the point of view of individual compensatory measure which tries to overcome or remove the social disadvantage. The focus of the study is to highlight the important role of teachers in the education of this specific group of students, among others in terms of their (teachers´) pre-graduate training. The aim of the study is to point out the importance of teachers´ self-efficacy. The study is based on the assumption that the teacher's self-efficacy may significantly affect the teacher's perception of a particular group of students and thereby affect the education of the students. The survey involved 245 teachers from the two regions in the Czech Republic. In the research were used TES questionnaire (with the dimensions personal teaching efficacy – PTE and general teaching efficacy – GTE) by Gibson and Dembo and the semantic differential (containing 12 scales with bipolar adjectives) which investigated the components of teachers' attitudes toward socially disadvantaged students. It was found that teachers’ self-efficacy significantly affects the teachers’ perception of the group of socially disadvantaged students. Based on this finding we believe that it is necessary to work with this concept (prepare teachers to educate this specific group of students) already during higher education and especially during the pre-graduate teachers training.Keywords: teachers, socially disadvantaged students, semantic differential, teachers self-efficacy
Procedia PDF Downloads 42616268 Student Diversity in Higher Education: The Impact of Digital Elements on Student Learning Behavior and Subject-Specific Preferences
Authors: Pia Kastl
Abstract:
By combining face-to-face sessions with digital selflearning units, the learning process can be enhanced and learning success improved. Potentials of blended learning are the flexibility and possibility to get in touch with lecturers and fellow students face-toface. It also offers the opportunity to individualize and self-regulate the learning process. Aim of this article is to analyse how different learning environments affect students’ learning behavior and how digital tools can be used effectively. The analysis also considers the extent to which the field of study affects the students’ preferences. Semi-structured interviews were conducted with students from different disciplines at two German universities (N= 60). The questions addressed satisfaction and perception of online, faceto-face and blended learning courses. In addition, suggestions for improving learning experience and the use of digital tools in the different learning environments were surveyed. The results show that being present on campus has a positive impact on learning success and online teaching facilitates flexible learning. Blended learning can combine the respective benefits, although one challenge is to keep the time investment within reasonable limits. The use of digital tools differs depending on the subject. Medical students are willing to use digital tools to improve their learning success and voluntarily invest more time. Students of the humanities and social sciences, on the other hand, are reluctant to invest additional time. They do not see extra study material as an additional benefit their learning success. This study illustrates how these heterogenous demands on learning environments can be met. In addition, potential for improvement will be identified in order to foster both learning process and learning success. Learning environments can be meaningfully enriched with digital elements to address student diversity in higher education.Keywords: blended learning, higher education, diversity, learning styles
Procedia PDF Downloads 6916267 Artificial Intelligence for All: Artificial Intelligence Education for K-12
Authors: Yiqiao Yin
Abstract:
Many scholars and educators have dedicated their lives in K12 education system and there has been an exploding amount of attention to implement technical foundations for Artificial Intelligence Education for high school and precollege level students. This paper focuses on the development and use of resources to support K-12 education in Artificial Intelligence (AI). The author and his team have more than three years of experience coaching students from pre-college level age from 15 to 18. This paper is a culmination of the experience and proposed online tools, software demos, and structured activities for high school students. The paper also addresses a portfolio of AI concepts as well as the expected learning outcomes. All resources are provided with online videos and Github repositories for immediate use.Keywords: K12 education, AI4ALL, pre-college education, pre-college AI
Procedia PDF Downloads 13316266 Generative Pre-Trained Transformers (GPT-3) and Their Impact on Higher Education
Authors: Sheelagh Heugh, Michael Upton, Kriya Kalidas, Stephen Breen
Abstract:
This article aims to create awareness of the opportunities and issues the artificial intelligence (AI) tool GPT-3 (Generative Pre-trained Transformer-3) brings to higher education. Technological disruptors have featured in higher education (HE) since Konrad Klaus developed the first functional programmable automatic digital computer. The flurry of technological advances, such as personal computers, smartphones, the world wide web, search engines, and artificial intelligence (AI), have regularly caused disruption and discourse across the educational landscape around harnessing the change for the good. Accepting AI influences are inevitable; we took mixed methods through participatory action research and evaluation approach. Joining HE communities, reviewing the literature, and conducting our own research around Chat GPT-3, we reviewed our institutional approach to changing our current practices and developing policy linked to assessments and the use of Chat GPT-3. We review the impact of GPT-3, a high-powered natural language processing (NLP) system first seen in 2020 on HE. Historically HE has flexed and adapted with each technological advancement, and the latest debates for educationalists are focusing on the issues around this version of AI which creates natural human language text from prompts and other forms that can generate code and images. This paper explores how Chat GPT-3 affects the current educational landscape: we debate current views around plagiarism, research misconduct, and the credibility of assessment and determine the tool's value in developing skills for the workplace and enhancing critical analysis skills. These questions led us to review our institutional policy and explore the effects on our current assessments and the development of new assessments. Conclusions: After exploring the pros and cons of Chat GTP-3, it is evident that this form of AI cannot be un-invented. Technology needs to be harnessed for positive outcomes in higher education. We have observed that materials developed through AI and potential effects on our development of future assessments and teaching methods. Materials developed through Chat GPT-3 can still aid student learning but lead to redeveloping our institutional policy around plagiarism and academic integrity.Keywords: artificial intelligence, Chat GPT-3, intellectual property, plagiarism, research misconduct
Procedia PDF Downloads 8916265 Literacy in First and Second Language: Implication for Language Education
Authors: Inuwa Danladi Bawa
Abstract:
One of the challenges of African states in the development of education in the past and the present is the problem of literacy. Literacy in the first language is seen as a strong base for the development of second language; they are mostly the language of education. Language development is an offshoot of language planning; so the need to develop literacy in both first and second language affects language education and predicts the extent of achievement of the entire education sector. The need to balance literacy acquisition in first language for good conditioning the acquisition of second language is paramount. Likely constraints that includes; non-standardization, underdeveloped and undeveloped first languages are among many. Solutions to some of these include the development of materials and use of the stages and levels of literacy acquisition. This is with believed that a child writes well in second language if he has literacy in the first language.Keywords: first language, second language, literacy, english language, linguistics
Procedia PDF Downloads 45216264 Accounting and Prudential Standards of Banks and Insurance Companies in EU: What Stakes for Long Term Investment?
Authors: Sandra Rigot, Samira Demaria, Frederic Lemaire
Abstract:
The starting point of this research is the contemporary capitalist paradox: there is a real scarcity of long term investment despite the boom of potential long term investors. This gap represents a major challenge: there are important needs for long term financing in developed and emerging countries in strategic sectors such as energy, transport infrastructure, information and communication networks. Moreover, the recent financial and sovereign debt crises, which have respectively reduced the ability of financial banking intermediaries and governments to provide long term financing, questions the identity of the actors able to provide long term financing, their methods of financing and the most appropriate forms of intermediation. The issue of long term financing is deemed to be very important by the EU Commission, as it issued a 2013 Green Paper (GP) on long-term financing of the EU economy. Among other topics, the paper discusses the impact of the recent regulatory reforms on long-term investment, both in terms of accounting (in particular fair value) and prudential standards for banks. For banks, prudential and accounting standards are also crucial. Fair value is indeed well adapted to the trading book in a short term view, but this method hardly suits for a medium and long term portfolio. Banks’ ability to finance the economy and long term projects depends on their ability to distribute credit and the way credit is valued (fair value or amortised cost) leads to different banking strategies. Furthermore, in the banking industry, accounting standards are directly connected to the prudential standards, as the regulatory requirements of Basel III use accounting figures with prudential filter to define the needs for capital and to compute regulatory ratios. The objective of these regulatory requirements is to prevent insolvency and financial instability. In the same time, they can represent regulatory constraints to long term investing. The balance between financial stability and the need to stimulate long term financing is a key question raised by the EU GP. Does fair value accounting contributes to short-termism in the investment behaviour? Should prudential rules be “appropriately calibrated” and “progressively implemented” not to prevent banks from providing long-term financing? These issues raised by the EU GP lead us to question to what extent the main regulatory requirements incite or constrain banks to finance long term projects. To that purpose, we study the 292 responses received by the EU Commission during the public consultation. We analyze these contributions focusing on particular questions related to fair value accounting and prudential norms. We conduct a two stage content analysis of the responses. First, we proceed to a qualitative coding to identify arguments of respondents and subsequently we run a quantitative coding in order to conduct statistical analyses. This paper provides a better understanding of the position that a large panel of European stakeholders have on these issues. Moreover, it adds to the debate on fair value accounting and its effects on prudential requirements for banks. This analysis allows us to identify some short term bias in banking regulation.Keywords: basel 3, fair value, securitization, long term investment, banks, insurers
Procedia PDF Downloads 29116263 Bridging Educational Research and Policymaking: The Development of Educational Think Tank in China
Authors: Yumei Han, Ling Li, Naiqing Song, Xiaoping Yang, Yuping Han
Abstract:
Educational think tank is agreeably regarded as significant part of a nation’s soft power to promote the scientific and democratic level of educational policy making, and it plays critical role of bridging educational research in higher institutions and educational policy making. This study explores the concept, functions and significance of educational think tank in China, and conceptualizes a three dimensional framework to analyze the approaches of transforming research-based higher institutions into effective educational think tanks to serve educational policy making in the nation wide. Since 2014, the Ministry of Education P.R. China has been promoting the strategy of developing new type of educational think tanks in higher institutions, and such a strategy has been put into the agenda for the 13th Five Year Plan for National Education Development released in 2017.In such context, increasing scholars conduct studies to put forth strategies of promoting the development and transformation of new educational think tanks to serve educational policy making process. Based on literature synthesis, policy text analysis, and analysis of theories about policy making process and relationship between educational research and policy-making, this study constructed a three dimensional conceptual framework to address the following questions: (a) what are the new features of educational think tanks in the new era comparing traditional think tanks, (b) what are the functional objectives of the new educational think tanks, (c) what are the organizational patterns and mechanism of the new educational think tanks, (d) in what approaches traditional research-based higher institutions can be developed or transformed into think tanks to effectively serve the educational policy making process. The authors adopted case study approach on five influential education policy study centers affiliated with top higher institutions in China and applied the three dimensional conceptual framework to analyze their functional objectives, organizational patterns as well as their academic pathways that researchers use to contribute to the development of think tanks to serve education policy making process.Data was mainly collected through interviews with center administrators, leading researchers and academic leaders in the institutions. Findings show that: (a) higher institution based think tanks mainly function for multi-level objectives, providing evidence, theoretical foundations, strategies, or evaluation feedbacks for critical problem solving or policy-making on the national, provincial, and city/county level; (b) higher institution based think tanks organize various types of research programs for different time spans to serve different phases of policy planning, decision making, and policy implementation; (c) in order to transform research-based higher institutions into educational think tanks, the institutions must promote paradigm shift that promotes issue-oriented field studies, large data mining and analysis, empirical studies, and trans-disciplinary research collaborations; and (d) the five cases showed distinguished features in their way of constructing think tanks, and yet they also exposed obstacles and challenges such as independency of the think tanks, the discourse shift from academic papers to consultancy report for policy makers, weakness in empirical research methods, lack of experience in trans-disciplinary collaboration. The authors finally put forth implications for think tank construction in China and abroad.Keywords: education policy-making, educational research, educational think tank, higher institution
Procedia PDF Downloads 15816262 Impacts of E-Learning on Educational Policy: Policy of Sensitization and Training in E-Learning in Saudi Arabia
Authors: Layla Albdr
Abstract:
Saudi Arabia instituted the policy of Sensitizing and Training Stakeholders for E-learning and witnessed wide adoption in many institutions. However, it is at the infancy stage and needs time to develop to mirror the US and UK. The majority of the higher education institutions in Saudi Arabia have adopted E-learning as an alternative to traditional methods to advance education. Conversely, effective implementation of the policy of sensitization and training of stakeholders for E-learning implementation has not been attained because of various challenges. The objectives included determining the challenges and opportunities of the E-learning policy of sensitization and training of stakeholders in Saudi Arabia's higher education and examining if sensitization and training of stakeholder's policy will help promote the implementation of E-learning in institutions. The study employed a descriptive research design based on qualitative analysis. The researcher recruited 295 students and 60 academic staff from four Saudi Arabian universities to participate in the study. An online questionnaire was used to collect the data. The data was then analyzed and reported both quantitatively and qualitatively. The analysis provided an in-depth understanding of the opportunities and challenges of E-learning policy in Saudi Arabian universities. The main challenges identified as internal challenges were the lack of educators’ interest in adopting the policy, and external challenges entailed lack of ICT infrastructure and Internet connectivity. The study recommends encouraging, sensitizing, and training all stakeholders to address these challenges and adopt the policy.Keywords: e-learning, educational policy, Saudi Arabia, policy of sensitization and training
Procedia PDF Downloads 15716261 Carbon Credits in Voluntary Carbon Markets: A Proposal for Iran
Authors: Saeed Mohammadirad
Abstract:
During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.Keywords: carbon credits, carbon markets, accounting, flexible mechanisms
Procedia PDF Downloads 40816260 Transformational Entrepreneurship: Exploring Pedagogy in Tertiary Education
Authors: S. Karmokar
Abstract:
Over the last 20 years, there has been increasing interest in the topic of entrepreneurship education as it is seen in many countries as a way of enhancing the enterprise culture and promote capability building among community. There is also rapid growth of emerging technologies across the globe and forced entrepreneurs to searching for a new model of economic growth. There are two movements that are dominating and creating waves, Technology Entrepreneurship and Social Entrepreneurship. An increasing number of entrepreneurs are awakening to the possibility of combining the scalable tools and methodology of Technology Entrepreneurship with the value system of Social Entrepreneurship–‘Transformational Entrepreneurship’. To do this transitional educational institute’s need to figure out how to unite the scalable tools of Technology Entrepreneurship with the moral ethos of Social Entrepreneurship. The traditional entrepreneurship education model is wedded to top-down instructive approaches, that is widely used in management education have led to passive educational model. Despite the effort, disruptive’ pedagogies are rare in higher education; they remain underused and often marginalized. High impact and transformational entrepreneurship education and training require universities to adopt new practices and revise current, traditional ways of working. This is a conceptual research paper exploring the potential and growth of transformational entrepreneurship, investigating links between social entrepreneurship. Based on empirical studies and theoretical approaches, this paper outlines some educational approach for both academics and educational institutes to deliver emerging transformational entrepreneurship in tertiary education. The paper presents recommendations for tertiary educators to inform the designing of teaching practices, revise current delivery methods and encourage students to fulfill their potential as entrepreneurs.Keywords: educational pedagogies, emerging technologies, social entrepreneurship, transformational entrepreneurship
Procedia PDF Downloads 19216259 Educational Infrastructure a Barrier for Teaching and Learning Architecture
Authors: Alejandra Torres-Landa López
Abstract:
Introduction: Can architecture students be creative in spaces conformed by an educational infrastructure build with paradigms of the past?, this question and others related are answered in this paper as it presents the PhD research: An anthropic conflict in Mexican Higher Education Institutes, problems and challenges of the educational infrastructure in teaching and learning History of Architecture. This research was finished in 2013 and is one of the first studies conducted nationwide in Mexico that analysis the educational infrastructure impact in learning architecture; its objective was to identify which elements of the educational infrastructure of Mexican Higher Education Institutes where architects are formed, hinder or contribute to the teaching and learning of History of Architecture; how and why it happens. The methodology: A mixed methodology was used combining quantitative and qualitative analysis. Different resources and strategies for data collection were used, such as questionnaires for students and teachers, interviews to architecture research experts, direct observations in Architecture classes, among others; the data collected was analyses using SPSS and MAXQDA. The veracity of the quantitative data was supported by the Cronbach’s Alpha Coefficient, obtaining a 0.86, figure that gives the data enough support. All the above enabled to certify the anthropic conflict in which Mexican Universities are. Major findings of the study: Although some of findings were probably not unknown, they haven’t been systematized and analyzed with the depth to which it’s done in this research. So, it can be said, that the educational infrastructure of most of the Higher Education Institutes studied, is a barrier to the educational process, some of the reasons are: the little morphological variation of space, the inadequate control of lighting, noise, temperature, equipment and furniture, the poor or none accessibility for disable people; as well as the absence, obsolescence and / or insufficiency of information technologies are some of the issues that generate an anthropic conflict understanding it as the trouble that teachers and students have to relate between them, in order to achieve significant learning). It is clear that most of the educational infrastructure of Mexican Higher Education Institutes is anchored to paradigms of the past; it seems that they respond to the previous era of industrialization. The results confirm that the educational infrastructure of Mexican Higher Education Institutes where architects are formed, is perceived as a "closed container" of people and data; infrastructure that becomes a barrier to teaching and learning process. Conclusion: The research results show it's time to change the paradigm in which we conceive the educational infrastructure, it’s time to stop seen it just only as classrooms, workshops, laboratories and libraries, as it must be seen from a constructive, urban, architectural and human point of view, taking into account their different dimensions: physical, technological, documental, social, among others; so the educational infrastructure can become a set of elements that organize and create spaces where ideas and thoughts can be shared; to be a social catalyst where people can interact between each other and with the space itself.Keywords: educational infrastructure, impact of space in learning architecture outcomes, learning environments, teaching architecture, learning architecture
Procedia PDF Downloads 41216258 Sex Education: The Teacher’s Discourses About the Relation Between the Children and the Media, Concerning Sex Education and the Childhood
Authors: Katerina Samartzi
Abstract:
This study focuses on the teacher’s discourses in Greece, about the relation between the children and the media, concerning sex education and widely the childhood. The teachers’ input reflect the anxieties and the dominant discourses that exist around these issues. The study begins with the critical discussion of the available literature concerning the potential impact of media and the ‘moral panics’, their role in sex education and the children’s use of sexual material. Moreover, the study analyses the social construction of childhood and sexuality. Given the lack of explicit and official protocol for the sex education in Greece and due the fact that the young people are familiar with all the material provided by the New Media and their part as an informal education, this project aims to point out the factors that reinforce these gaps. This study focuses on the way the adults and specifically teachers contextualize the children’s relation with media, their sexuality, the sex education, the use of sexual material and the childhood.Keywords: childhood, children's sexuality, media, moral panics, pornography, sex education
Procedia PDF Downloads 17516257 The Price of Knowledge in the Times of Commodification of Higher Education: A Case Study on the Changing Face of Education
Authors: Joanna Peksa, Faith Dillon-Lee
Abstract:
Current developments in the Western economies have turned some universities into corporate institutions driven by practices of production and commodity. Academia is increasingly becoming integrated into national economies as a result of students paying fees and is consequently using business practices in student retention and engagement. With these changes, pedagogy status as a priority within the institution has been changing in light of these new demands. New strategies have blurred the boundaries that separate a student from a client. This led to a change of the dynamic, disrupting the traditional idea of the knowledge market, and emphasizing the corporate aspect of universities. In some cases, where students are seen primarily as a customer, the purpose of academia is no longer to educate but sell a commodity and retain fee-paying students. This paper considers opposing viewpoints on the commodification of higher education, reflecting on the reality of maintaining a pedagogic grounding in an increasingly commercialized sector. By analysing a case study of the Student Success Festival, an event that involved academic and marketing teams, the differences are considered between the respective visions of the pedagogic arm of the university and the corporate. This study argues that the initial concept of the event, based on the principles of gamification, independent learning, and cognitive criticality, was more clearly linked to a grounded pedagogic approach. However, when liaising with the marketing team in a crucial step in the creative process, it became apparent that these principles were not considered a priority in terms of their remit. While the study acknowledges in the power of pedagogy, the findings show that a pact of concord is necessary between different stakeholders in order for students to benefit fully from their learning experience. Nevertheless, while issues of power prevail and whenever power is unevenly distributed, reaching a consensus becomes increasingly challenging and further research should closely monitor the developments in pedagogy in the UK higher education.Keywords: economic pressure, commodification, pedagogy, gamification, public service, marketization
Procedia PDF Downloads 13216256 Need for E-Learning: An Effective Method in Educating the Persons with Hearing Impairment Using Sign Language
Authors: S. Vijayakumar, S. B. Rathna Kumar, Navnath D Jagadale
Abstract:
Learning and teaching are the challenges ahead in the education of the students with hearing impairment using sign language (SHISL). Either the students or teachers face difficulties in the process of learning/teaching. Communication is one of the main barriers while teaching SHISL. Further, the courses of study or the subjects are limited to SHISL at least in countries like India. Students with hearing impairment mainly opt for sign language as a communication mode. Subjects like physics, chemistry, advanced mathematics etc. are not available in the curriculum for the SHISL since their content and ideas are complex. In India, exemption for language papers is being given for the students with hearing impairment. It may give opportunity to them to secure secondary/ higher secondary qualifications. It is a known fact that students with hearing impairment are facing difficulty in their future carrier. They secure neither a higher study nor a good employment opportunity. Vocational training in various trades will land them in few jobs with few bucks in pocket. However, not all of them are blessed with higher positions in government or private sectors in competitive fields or where the technical knowledge is required. E learning with sign language instructions can be used for teaching languages and science subjects. Computer Based Instruction (CBI), Computer Based Training (CBT), and Computer Assisted Instruction (CAI) are now part-and-parcel of Modern Education. It will also include signed video clip corresponding to the topic. Learning language subjects will improve the understanding of concepts in different subjects. Learning other science subjects like their hearing counterparts will enable the SHISL to go higher in studies and increase their height to pluck a fruit of the tree of employment.Keywords: students with hearing impairment using sign language, hearing impairment, language subjects, science subjects, e-learning
Procedia PDF Downloads 40516255 Adoption of Performance Management System in a Saudi Telecom Company: An Institutional Perspective
Authors: Mohammed Buhaya
Abstract:
Purpose: The purpose of this study is to analyze the decision, implementation process and the outcomes of the introduction of the balanced scorecard in a developing country having particular regard to the impacts of agency and institutional, endogenous and exogenous. Design/methodology/approach: This study builds on a longitudinal explanatory case study, an institutional framework, especially Ter-Bogt and Scapens (2014) framework. Findings: Empirical findings drawn from a telecom company indicate that the dynamics of change of the company are influenced by the interconnection of external institutions and the company's situation and internal institutions encompassing issues of power, politics, and culture. Organizational practice introduced to secure external legitimacy is not always the case. The adoption of the balanced scorecard was the instrumental manner and had revolutionary change. Originality/value: In contrast to much previous research on management accounting practice, the paper analyses the process of change in one of developing country. The study also sheds new light on the power of religion as one of institutional logics and how this logic rises to potential to influence management accounting change among actors and achieving the company’s targets. This paper highlights how the culture and values can play a vital role in making the process of change smoother.Keywords: balanced scorecard, institutional, management accounting practice, rules, and routines
Procedia PDF Downloads 16716254 Competition as an Appropriate Instructional Practice in the Physical Education Environment: Reflective Experiences
Authors: David Barney, Francis Pleban, Muna Muday
Abstract:
The purpose of this study was to explore gender differences of former physical education students related to reflective experiences of competition in physical education learning environment. In the school environment, students are positioned in competitive situations, including in the physical education context. Therefore it is important to prepare future physical educators to address the role of competition in physical education. Participants for this study were 304 college-aged students and young adults (M = 1.53, SD = .500), from a private university and local community located in the western United States. When comparing gender, significant differences (p < .05) were reported for four (questions 5, 7, 12, and 14) of the nine scaling questions. Follow-up quantitative findings reported that males (41%) more than females (27%) witnessed fights in physical education environment during competitive games. Qualitative findings reported fighting were along the lines of verbal confrontation. Female participants tended to experience being excluded from games, when compared to male participants. Both male and female participants (total population; 95%, males; 98%; and females 92%) were in favor of including competition in physical education for students. Findings suggest that physical education teachers and physical education teacher education programs have a responsibility to develop gender neutral learning experiences that help students better appreciate the role competition plays, both in and out of the physical education classroom.Keywords: competition, physical education, physical education teacher education, gender
Procedia PDF Downloads 49716253 The Interconnection between Curriculum Development and ICT
Authors: Hanane Sarnou, Sabri Koç
Abstract:
In this paper, the interconnection between curriculum development for basic education and the use of information and communication technologies (ICTs) in the classroom referring to the Licence, Master's and Doctorate (LMD) benefits under such link will be presented and analysed. This study seeks to achieve to what extent LMD, competency-based approach (CBA) and ICTs use are interrelated. Likewise, the data collected from the responses of our teachers and learners who are concerned with LMD impact on their learning and teaching through interviews will be discussed, analysed, and classified. This paper is divided into two sections. The first section is about the curriculum development for basic education and its relation with higher education under the LMD and its link with ICTs in the university while the second section is about the classification of learners’ and teachers’ positive/negative responses concerning their positive or negative attitudes towards the ICT integration. The focus will be on the positive aspects of students’ expectations, opinions and assumptions regarding the integration of ICTs into the classroom under LMD and CBA.Keywords: LMD system, CBA approach, curriculum development, ICT
Procedia PDF Downloads 41816252 Inclusive Education in South African Universities: Pre-Service Teachers’ Experiences
Authors: Cina Mosito, Toyin Mary Adewumi, Charlene Nissen
Abstract:
One of the goals of inclusive education is to provide learners with suitable learning environments and prospects to best attain their potential. This study sought to determine the experiences of studying inclusive education on pre-service teachers’ teaching within the South African education context. A purposeful sample comprising 6 pre-service teachers was selected from a university of technology located in the Western Cape South Africa. Data were collected using open-ended questionnaires, which were exploratory in nature and analyzed thematically. The findings supported significant proportions of experiences as self-reported by pre-service teachers. The pre-service teachers’ experiences of studying inclusive education included inclusive education as an “eye-opener” to the fact that learners experiencing various barriers to learning can be accommodated in the regular classrooms, exposure to some aspects of inclusive education, such as diversity, learners’ rights, and curriculum differentiation. It was also revealed that studying inclusive education made pre-service teachers love and enjoy teaching more. The study shows that awareness of inclusive education has influenced pre-service teachers in South African schools.Keywords: experience, inclusive education, pre-service teacher, South Africa
Procedia PDF Downloads 20616251 Contribution of a Higher Education Institute towards Built Environment Sustainability
Authors: Tayyab Ahmad, Gerard Healey
Abstract:
The potential role of higher education institutes in sustainable development cannot be undermined. In this regard, it is important to investigate the established concept of sustainability in such institutes to explore the room for further improvement. In this paper, a case study of the University of Melbourne is conducted, and the institute’s commitments towards sustainability are examined by a detailed qualitative review of its policy and design standard documents. These documents are reviewed as through these; the institute portrays its vision of building environment facilities, which it aspires to procure and use. From detailed review, it is realized that these documents are updated at different times, creating the potential for mismatch between them. The occurrence of different goals and objectives in different documents is highlighted, and the interrelationships between different goals and operational objectives are explored. The role of the university aspired goals/objectives in terms of built environment sustainability is discussed, and the gaps in the articulation of goals and operational objectives are highlighted. Recommendations are provided for enhancing the built environment sustainability at the University of Melbourne.Keywords: university, design standards, policy, sustainability, built environment
Procedia PDF Downloads 170