Search results for: English for accounting

Authors: Amin Ebrahimi Ghadi, Morteza Moalagh

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This research is carried out to find how a perfect combination of IoT architecture (Internet of Things) and ERP system can strengthen environmental accounting to incorporate both economic and environmental information. IoT (e.g., sensors, software, and other technologies) can be used in the company’s value chain from raw material extraction through materials processing, manufacturing products, distribution, use, repair, maintenance, and disposal or recycling products (Cradle to Grave model). The desired ERP software then will have the capability to track both midpoint and endpoint environmental impacts on a green supply chain system for the whole life cycle of a product. All these enable environmental accounting to calculate, and real-time analyze the operation environmental impacts, control costs, prepare for environmental legislation and enhance the decision-making process. In this study, we have developed a model on how to use IoT devices in life cycle assessment (LCA) to gather emissions, energy consumption, hazards, and wastes information to be processed in different modules of ERP systems in an integrated way for using in environmental accounting to achieve sustainability.

Keywords: ERP, environmental accounting, green supply chain, IOT, life cycle assessment, sustainability

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Authors: Rbiha Salsabil Ketitni

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The entire company is a series of information among themselves so that each information serves several events and activities, and the latter is nothing but a large set of data or huge data. The enormity of information leads to the possibility of losing it sometimes, and this possibility must be avoided in the institution, especially the information that has a significant impact on it. In most cases, to avoid the loss of this information and to be relatively correct, information systems are used. At present, it is impossible to have a company that does not have information systems, as the latter works to organize the information as well as to preserve it and even saves time for its owner and this is the result of the speed of its mission. This study aims to provide an idea of an accounting information system that opens a forward-looking study for its manufacture and development by researchers, scientists, and professionals. This is the result of most individuals seeing a great contradiction between the work of an information system for moral capital and does not provide real values when measured, and its disclosure in financial reports is not distinguished by transparency.

Keywords: accounting, intellectual capital, intellectual capital accounting, information system

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Authors: Yan Ma

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Parents in China now are of great enthusiasm to outsource extracurricular lessons and activities to ensure their children’s English learning. This study draws on one year of ethnographic observations and interviews with parents and children in 6 families in Shaoxing, a small city in East China, to explore how parents in different social classes differ in their ideology and investment practice towards their children’s English education. Through comparative analysis, the study reveals though all the families acknowledge the importance of English and there are great similarities among families in the same social class, differences are distinct among those in different social classes with regard to how they perceived the importance and what measures they take. The results also reflect China’s sociocultural and socioeconomic factors that underlined the heated wave of English learning as well as the social, cultural and economic conditions of different families that exert a decisive influence on their children’s learning experience.

Keywords: family background, extracurricular English learning, language ideologies, language management

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Authors: Irina-Ana Drobot

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Teaching English to Engineers is part of English for Specific Purposes, a domain which is under the attention of English students especially under the current conditions of finding jobs and establishing partnerships outside Romania. The paper will analyse the existing textbooks together with the teaching strategies they adopt. Teaching English to Engineering students can intersect with domains such as psychology and cultural studies in order to teach them efficiently. Textbooks for students of ESP, ranging from those at the Faculty of Economics to those at the Faculty of Engineers, have shifted away from using specialized vocabulary, drills for grammar and reading comprehension questions and toward communicative methods and the practical use of language. At present, in Romania, grammar is neglected in favour of communicative methods. The current interest in translation studies may indicate a return to this type of method, since only translation specialists can distinguish among specialized terms and determine which are most suitable in a translation. Engineers are currently encouraged to learn English in order to do their own translations in their own field. This paper will analyse the issue of the extent to which it is useful to teach Engineering students to do translations in their field using cognitive psychology applied to language teaching, including issues such as motivation and social psychology. Teaching general English to engineering students can result in lack of interest, but they can be motivated by practical aspects which will help them in their field. This is why this paper needs to take into account an interdisciplinary approach to teaching English to Engineers.

Keywords: cognition, ESP, motivation, psychology

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Authors: Piyawan Sunasuan, Thiranan Pansuppawat, Mananya Manaratchasak, Maream Nillapun

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This research aims to guide the development of the intensive English program for graduate students. The objectives are 1) to study the English skills in which needed for the graduate students and 2) to study the potential of the current course with the expected proficiency level. The samples are 46 graduate students enrolled in the ENG 102 and ENG 103 courses of the school year of 2019/2020 in semester one from the Silpakorn University, Sanamchandra Palace Campus, and two teachers. The researchers use 1) student survey, 2) teacher interview, and 3) focus group discussion among selected students. The data is analyzed by calculating the mean (x̅), the standard deviation, and document analysis. The findings show that nine skills are in the need of the course development; 1) academic writing 2) occupational purpose writing 3) communicative reading 4) occupational purpose reading 5) academic speaking 6) occupational purpose speaking 7) occupational purpose listening 8) academic listening and 9) communicative listening. The current course does not meet the expectation on a high level but has potential.

Keywords: English for academic purposes, English for communication, English for occupational purposes, intensive English

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Authors: Manirath Wongsim

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Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: information quality, information quality dimensions, accounting information systems, accounting information system adoption

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Authors: Sobia Rana

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The study intends to explain the problems of English collocational use faced by college students in Rawalpindi, Pakistan and recommends some authentic ways that will help in removing the learning barriers in light of the concerning methodological issues. It will not only help the students to improve their knowledge of the phenomena but will also enlighten the target teachers about the significance of authentic collocational use and how it naturalizes both written and spoken expressions. Data from both the students and teachers have been collected with the help of open/close-ended questionnaires to unearth the genuine cause/s and supplement them with the required solutions rooted in the actual problems. The students fail to use authentic collocations owing to multiple reasons: lack of awareness about English collocational use, improper teaching methodologies, and inexpert teachers.

Keywords: English collocational use, teaching methodologies, English learning barriers, vocabulary acquisition, college students of Rawalpindi

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Authors: Ugwu Elias Ikechukwu

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Discussions on bilingualism have always dwelt on how the mother tongue interferes with the target language. This interference is considered a serious problem in second language learning. Usually, the interference has been phonological. But the objective of this research is to explore how the target language interferes with the mother tongue. In the case of the Igbo language, it interferes with English mostly at the phonological level while English interferes with Igbo at the realm of vocabulary. The result is a new language \"Engligbo\" which is a hybrid of English and Igbo. The Igbo language spoken by about 25 million people is one of the three most prominent languages in Nigeria. This paper discusses the phenomenal Engligbo, and other implications for Igbo learners of English. The method of analysis is descriptive. A number of recommendations were made that would help teachers handle problems arising from such mutual interferences.

Keywords: reciprocal interferences, bilingualism, implications, language pedagogy

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Authors: Francesca di Donato, Sara Trucco

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Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic.

Keywords: bibliometric literature review, firm performance, green accounting, literature review

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Authors: N. Khiati

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The present paper attempts to report on some findings that emerged out of a larger scale doctorate research into English language needs of a renowned Algerian company of Hydrocarbon industry. From a multifaceted English for specific purposes (ESP) research perspective, the paper considers the English needs of the finance/legal department staff in the midst of the conflicting needs perspectives involving both objective needs indicators (i.e., the pressure of globalised business) and the general negative attitudes among the administrative -mainly jurists- staff towards English (favouring a non-adaptation strategy). The researcher’s unearthing of the latter’s needs is an endeavour to concretise the concepts of unmet, or unconscious needs, among others. This is why, these initially uncovered hidden needs will be detailed questioning educational background, namely previous language of instruction; training experiences and expectations; as well as the actual communicative practices derived from the retrospective interviews and preliminary quantitative data of the questionnaire. Based on these rough clues suggesting real needs, the researcher will tentatively propose some implications for both pre-service and in-service training organisers as well as for educational policy makers in favour of an English course in legal English for the jurists mainly from pre-graduate phases to in-service training.

Keywords: English for specific purposes (ESP), legal and finance staff, needs analysis, unmet/unconscious needs, training implications

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Authors: Benjawan Tipprachaban

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This research aims to investigate mistakes in translation, particularly from Thai to English, which cause translation problems for undergraduate students in Thailand. The researcher had the non-English major students of Suratthani Rajabhat University as samples. The data were collected by having 27 non-English major students translate 50 Thai sentences into English. After the translation, lots of mistakes were found and the researcher categorized them into 3 main types which were the grammatical mistake, the usage mistake, and the spelling mistake. However, this research is currently in the process of analyzing the data and shall be completed in August. The researcher, nevertheless, predicts that, of all the mistakes, the grammatical mistake will principally be made, the usage mistake and the spelling one respectively, which will support the researcher’s hypothesizes, i.e. 1) the grammatical mistake, mainly caused by language transfer, essentially leads to considerable translation problems; 2) the usage mistake is another critical problem that causes translation problems; 3) basic knowledge in Thai to English translation of undergraduate students in Thailand is at low level.

Keywords: English, language, Thai, translation

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Authors: Samanik

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This writing is correlated with English teaching material development, Contextual Teaching Learning (CTL). CTL is believed to facilitate students with real world challenge. Contextual Teaching and Learning is identified as a promising strategy that actively engages students and promotes skills development. It is based on the notion that learning can only occur when students are able to connect between content and context. It also helps teachers link between the materials taught with real-world situations and encourage students to make connection between the knowledge possessed by its application. Besides, it directs students to be critical and analytical. In accordance, this paper looks for the opportunity to improve EFL learners’ English speaking skill through tour guide presentation. A single case study will be conducted to highlight EFL learners’ experience of doing tour guide presentation in the English class room setting. The writer assumes that CLT will contribute positively to EFL learners’ English speaking skill.

Keywords: English speaking skill, contextual teaching learning, tour guide presentation

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Authors: Rani Silvia

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English has surpassed other languages to become the most widely taught and studied foreign language in Indonesia. This reflects the tendency of the Indonesian public to participate in global mainstream culture, which is longstanding but has been greatly facilitated by the widespread availability of television, the traditional media, and more recently the Internet and social media. However, despite increasing exposure and a history of teaching and study, mastery of English remains low, even as interest and perceived importance continue to increase. This along with Indonesia’s extremely complex linguistic environment has increased the status and value associated with the use of English and is changing the dynamic of language use nationwide. This study investigates the use of English in public settings in Indonesia as well as the attitudes of Indonesian speakers towards English. A case study was developed to explicate this phenomenon in a major Indonesian city. Fifty individuals, including both professionals and lay people, were interviewed about their language preferences as well as their perceptions about English as compared to other languages, such as the local language, Indonesian as the national language, and other foreign languages. Observations on the use of language in the public environment in advertising, signs, and other forms of public expression were analyzed to identify language preferences at this level and their relationship to current language policy. This study has three major findings. First, Indonesian speakers have more positive attitudes towards English than other languages; second, English has encroached on domains in which Indonesian should be used; and third, perceived awareness of the importance of Indonesian as an introduced national language seems to be declining to suggest a failure of policy. The study includes several recommendations for the future development of language planning in determining and directing language use in a public context in Indonesia.

Keywords: English, Indonesia, language attitudes, language policy

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Authors: Hadiza Lawan Ismail

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Academic writing in Nigeria is fraught with a lot of grammatical errors which brings backward to education specifically at the tertiary institution level. This paper deals with the use of English quantifiers in academic writing, with particular emphasis on the use of ‘MANY.’ NCEI students of the Federal College of Education, Kano were used as the case study. The paper attempts to highlight the problems that arise due to incorrect use of quantifiers as well as identifying the causes of difficulties in the use of English quantifiers by some NCE1 students. To achieve this objective, the data was collected through sentence writing test by testing the students’ use of quantifiers, using only one quantifier as the variable of the study, which is MANY. In analyzing the data, the sentence writing tests are analyzed item by item and the scores of the correct responses as well as the wrong responses are converted into percentage forms. The findings revealed that students have difficulty in remembering and grasping the grammatical restrictions that control the use of English quantifiers specifically MANY; mother tongue also affects the use of quantifiers by some NCE1 students to the extent that they use one word to represent about three or four English quantifiers. The causes of difficulty in the use of English quantifiers by the students are attributed to poor background and inadequate use of English language and quantifiers, because we cannot use quantifiers alone and get the desired meaning without putting them in a sentence.

Keywords: academic writing, English quantifiers, grammatical restrictions, tertiary institution students

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Authors: Halima Musa Kamilu

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This paper discusses the effective strategies for teaching English language to learners in primary schools in Nigeria. English language development is the systematic use of instructional strategies designed to promote the acquisition of English by pupils in primary schools whose primary language is not English. Learning a second language is through total immersion. These strategies support this learning method, allowing pupils to have the knowledge of English language in a pattern similar to the way they learned their native language through regular interaction with others who already know the language. The focus is on fluency and learning to speak English in a social context with native speakers. The strategies allow for effective acquisition. The paper also looked into the following areas: visuals that reinforce spoken or written words, employ gestures for added emphasis, adjusting of speech, stressing of high-frequency vocabulary words, use of fewer idioms and clarifying the meaning of words or phrases in context, stressing of participatory learning and maintaining a low anxiety level and boosting of enthusiasm. It recommended that the teacher include vocabulary words that will make the content more comprehensible to the learner.

Keywords: effective, strategies, teaching, beginners and primary schools

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Authors: Annelien A. Van Rooyen, Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth

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Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges.

Keywords: accounting profession, distance learning, ethics, workplace

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Authors: Wongsim Manirath

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In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future.

Keywords: data quality, information quality, accounting information system, information management

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Authors: Maria Lita Sudo

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The debate is an effective tool in cultivating critical thinking skills in English classes. It involves writing evidence-based arguments about a resolution in a form of constructive speech and oral discussion using constructive speech, which will then be attacked and defended. In the process of writing, EFL learners may experience anxiety, an emotional problem that affects writing achievement and cognitive processing. Thus, this study explored the sources and effect of English writing anxiety in the context of debate writing with a view to providing EFL teachers pedagogical suggestions in alleviating English writing anxiety in debate writing. The participants of this study are 95 Japanese senior high school EFL learners and 3 Japanese senior high school English teachers. In selecting the participants, opportunity sampling was employed and consent from Japanese English teachers was sought. Data were collected thru (1) observation (2) open-ended questionnaire and (3) semi-structured interview. This study revealed that not all teachers of English in the context of this study recognize the existence of English writing anxiety among their students and that the very nature of the debate, in general, may also be a source of English writing anxiety in the context of debate writing. The interview revealed that English writing anxiety affects students’ ability to retrieve L2 vocabulary. Further, this study revealed different sources of writing anxiety in debate writing, which can be categorized into four main categories: (1) L2 linguistic ability-related factors (2) instructional –related factors, (3) interpersonal-related factors, and (4) debate- related factors. Based on the findings, recommendations for EFL teachers and EFL learners in managing writing anxiety in debate writing are provided.

Keywords: debate, EFL learners, English writing anxiety, sources

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Authors: Maliheh Rezaei

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As demand for learning English as the global language remains high, scholars are increasingly encouraged to explore the potential of this medium for creating hegemony and positive changes in human communities. This makes English Language teachers the potential agents of positive change who play a major role in fostering the culture of peace in their classes. The purpose of this literature review was thus evaluating the implementation of peace pedagogies by English language teachers. More specifically, it addressed a) the role and characteristics of English language teachers as peace agents and b) the pedagogies that they used to construct the culture of peace. Literature review was used, and several inclusion criteria were applied. Only papers published in English, which contained the keywords of English language teaching (ELT) and other related terms and acronyms such as teaching English to speakers of other languages, and teaching English as a second/foreign language as well as peace, peace education, and similar derivatives such ‘peacebuilding’ in their title and/or abstract were included in this review. Moreover, only papers that dealt with the actual implementation of peace education theories were investigated. Findings highlighted that most English language teachers relied on pedagogies adopted from social justice, global citizenship, and positive psychology. They specifically aimed to foster positive human traits such as resilience, empathy, and reflection that were also believed to play an important role in peacebuilding efforts. Nevertheless, the role of English language teachers in educating for peace was found to be peripheral. The main challenge to incorporate the tenets of peace education was the shortage of English language teachers who were skilled and qualified enough to incorporate and promote the culture of peace in their classes. This literature review presents the body of research that has linked peace education to ELT; therefore, it informs language teachers about the potential roles they have in creating a peaceful and sustainable future. It also presents them with more effective pedagogies and practices to successfully integrate peace-related activities in their classes.

Keywords: English language teachers, English language teaching, culture of peace, peace pedagogies

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Authors: Pradip Kumar Das

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As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: environmental accounting, environmental degradation, environmental management, environmental resources

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Authors: Ahmad Alqatan

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Purpose: The purpose of this study is to analyze how the adoption of cloud accounting systems influences the governance practices and performance of boards of directors in MENA countries. The research aims to identify the benefits and challenges associated with cloud accounting and its role in improving board efficiency and oversight. Methodology: This research employs a mixed-method approach, combining quantitative surveys and qualitative interviews with board members and financial officers from a diverse range of companies in the MENA region. The quantitative data is analyzed to determine patterns and correlations, while qualitative insights provide a deeper understanding of the contextual factors influencing cloud accounting adoption and its impacts. Findings: The findings indicate that cloud accounting significantly enhances the decision-making capabilities of boards by providing real-time financial information and facilitating better communication among board members. Companies using cloud accounting reports improved financial oversight and more timely and accurate financial reporting. However, the research also identifies challenges such as cybersecurity concerns, resistance to change, and the need for ongoing training and support. Practical Implications: The study suggests that MENA companies can benefit from investing in cloud accounting technologies to improve board governance and strategic decision-making. It highlights the importance of addressing cybersecurity issues and providing adequate training for board members to maximize the advantages of cloud accounting. Originality: This research contributes to the limited literature on cloud accounting in the MENA region, offering valuable insights for policymakers, business leaders, and academics. It underscores the transformative potential of cloud accounting for enhancing board performance and corporate governance in emerging markets.

Keywords: cloud accounting, board of directors, MENA region, corporate governance, financial transparency, real-time data, decision-making, cybersecurity, technology adoption

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Authors: Paulina Dwuznik

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For students of legal English, the skill of mediation is of special importance as it constitutes part of their everyday work. Developing the skill of mediation requires developing linguistic, communicative, textual, pragmatic, interactive, social, and intercultural competencies. The study conducted at the Open University of the University of Warsaw compared the results of a questionnaire concerning the needs of legal professionals relating to mediation tasks, which they perform at work with the analysis of the content of different legal English handbooks with special stress on the development of intercultural competence necessary in interlinguistic mediation. The study found that legal English handbooks focus mainly on terminology study, but some of them extend students' intercultural competence in a way which may help them to perform tasks of mediating concepts, texts, and communication. The author of the paper will present the correlation between intercultural competence and mediation skill and give some examples of mediation tasks which may be based on comparative intercultural content of some chosen academic legal English handbooks.

Keywords: intercultural competence, legal English, mediation skill, teaching

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Authors: Angela McCaskill

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Accounting graduates in most United States universities are not being adequately taught International Financial Reporting Standards (IFRS). As such they are not prepared with the knowledge and skills necessary to remain competitive in international businesses. One of the reasons behind the ill preparation is the lack of specific international accounting instruction available in the U.S. This paper explores the importance of IFRS education through the lenses of graduate accounting majors. The paper specifically explores graduate accounting major’s preparedness in IFRS based on their recent completion of a Master in Accountancy degree where IFRS had been integrated. The data for the study was collected via face-to face and telephone/Skype interviews and questionnaires. After the interview the participants also agreed to answer two supplementary questions. The participants were to determine the amounts that should be reported on the balance sheet under (1) IFRS and (2) U.S. GAAP. These questions intended to test their knowledge of both sets of standards. The sample consisted of on-line and brick and mortar university students enrolled in their graduate program during the period from spring semester 2016 to summer semester 2016. This study shows that a separate course should be devoted to teaching IFRS and convergence related issues. There is a direct correlation between the knowledge level of those students taking an IFRS course and the successful completion of the supplementary questions compared to those who only had IFRS instruction mixed into their U.S. GAAP based instruction. Students who took an international accounting course were better prepared for the IFRS conversion than those who did not have a separate course. Academically, universities need to take a deeper look into the needs of their students and do better at incorporating international standards in their curriculum.

Keywords: accounting education, global accounting standards, international accounting, IFRS and U.S. GAAP convergence, IFRS, U.S. GAAP

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Authors: Yuqing Sun

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Nowadays, English has been taught in many countries as a second language. One of the major ways to learn this language is through the class teaching. As in the field of second language acquisition, there are many factors to affect its acquisition processes, such as the target language itself, a learner’s personality, cognitive factor, language transfer, and the outward factors (teaching method, classroom, environmental factor, teaching policy, social environment and so on). Flipped Classroom as a newly developed classroom model has been widely used in language teaching classroom, which was, to some extent, accepted by teachers and students for its effect. It distinguishes itself from the traditional classroom for its focus on the learner and its great importance attaching to the personal learning process and the application of technology. The class becomes discussion-targeted, and the class order is somewhat inverted since the teaching process is carried out outside the class, while the class is only for knowledge-internalization. This paper will concentrate on the influences of the flipped classroom, as a classroom affecting factor, on the the process of English acquisition by the way of case studies (English teaching class in China), and the analysis of the mechanism of the flipped classroom itself to propose some feasible advice of promoting the the effectiveness of English acquisition.

Keywords: second language acquisition, English, flipped classroom, case

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Authors: Nilgun Karatas, Bihter Sakin

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In this study, the relationships between the use of language learning strategies and English language exit exam success were investigated in the university EFL learners’ context. The study was conducted at Fatih University Prep School. To collect data 3 classes from the A1 module in English language classes completed a questionnaire known as the English Language Learning Strategy Inventory or ELLSI. The data for the present study were collected from the preparatory class students who are studying English as a second language at the School of Foreign Languages. The students were placed into four different levels of English, namely A1, A2, B1, and B2 level of English competency according to European Union Language Proficiency Standard, by means of their English placement test results. The Placement test was conveyed at the beginning of the spring semester in 2014-2015.The ELLSI consists of 30 strategy items which students are asked to rate from 1 (low frequency) to 5 (high frequency) according to how often they use them. The questionnaire and exit exam results were entered onto SPSS and analyzed for mean frequencies and statistical differences. Spearman and Pearson correlation were used in a detailed way. There were no statistically significant results between the frequency of strategy use and exit exam results. However, most questions correlate at a significant level with some of the questions.

Keywords: individual differences, language learning strategies, Fatih University, English language

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Authors: S. Chee Choy, Pauline Swee Choo Goh, Yow Lin Liew

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The purpose of this study is to evaluate the English version and a Malay translation of the 21-item Learner Awareness Questionnaire for its application to assess student learning in higher education. The Learner Awareness Questionnaire, originally written in English, is a quantitative measure of how and why students learn. The questionnaire gives an indication of the process and motives to learn using four scales: survival, establishing stability, approval, and loving to learn. Data in the present study came from 680 university students enrolled in various programs in Malaysia. The Malay version of the questionnaire supported a similar four-factor structure and internal consistency to the English version. The four factors of the Malay version also showed moderate to strong correlations with those of the English versions. The results suggest that the Malay version of the questionnaire is similar to the English version. However, further refinement for the questions is needed to strengthen the correlations between the two questionnaires.

Keywords: student learning, learner awareness, questionnaire development, instrument validation

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Authors: Mohammed Riyas Pp

Abstract:

This study aimed at investigating major issues in translating the Arabic Hadith terminologies into English, focusing on choosing the most appropriate translation for each, reviewing major Hadith works in English. This study is confined to twenty terminologies with regard to classification of Hadith based on authority, strength, number of transmitters and connections in Isnad. Almost all available translations are collected and analyzed to find the most proper translation based on linguistic and translational values. To the researcher, many translations lack precise understanding of either Hadith terminologies or English language and varieties of methodologies have influence on varieties of translations. This study provides a classification of translational and conceptual issues. Translational issues are related to translatability of these terminologies and their equivalence. Conceptual issues provide a list of misunderstandings due to wrong translations of terminologies. This study ends with a suggestion for unification in translating terminologies based on convention of Muslim scholars having good understanding of Hadith terminologies and English language.

Keywords: english language, hadith terminologies, equivalence in translation, problems in translation

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Authors: Abdul Amir Hazbavi

Abstract:

The present study is an attempt to provide a relatively comprehensive preview of the Iranian English translators’ perception on Machine Translation. Furthermore, the study tries to shed light on the status of implementation of Machine Translation among the Iranian English Translators. To reach the aforementioned objectives, the Localization Industry Standards Association’s questioner for measuring perceptions with regard to the adoption of a technology innovation was adapted and used to investigate three parameter among the participants of the study, namely familiarity with Machine Translation, general perception on Machine Translation and implementation of Machine Translation systems in translation tasks. The participants of the study were 224 last-year undergraduate Iranian students of English translation at 10 universities across the country. The study revealed a very low level of adoption and a very high level of willingness to get familiar with and learn about Machine Translation, as well as a positive perception of and attitude toward Machine Translation by the Iranian English translators.

Keywords: translation technology, machine translation, perception, implementation

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Authors: Premvadee Na Nakornpanom

Abstract:

Language mixing in spontaneous speech has been widely discussed, but not in virtual situations; especially in context of the third language learning students. Thus, this study was an attempt to explore the characteristics of the mixing of Japanese, English and Thai in a mobile chat room by students with their background of Japanese, English, and Thai. The result found that Insertion of Thai and English content words was a very common linguistic phenomenon embedded in the utterances. As chatting is to be ‘relational’ or ‘interactional’, it affected the style of lexical choices to be speech-like, more personal and emotional-related. A Japanese sentence-final question particle“か”(ka) was added to the end of the sentence based on Thai grammar rule. Moreover, some unique characteristics were created. The non-verbal cues were represented in personal, Thai styles by inserting textual representations of images or feelings available on the websites into streams of conversations.

Keywords: code-mixing, Japanese, English, Thai, line chat

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Authors: Anochao Phetcharat

Abstract:

This research aims to study problems of translation basic knowledge, particularly from English into Thai. The researcher used 38 2nd-year non-English speaking students of Suratthani Rajabhat University as samples. The samples were required to translate an A4-sized article from English into Thai assigned as a part of BEN0202 Translation for Business, a requirement subject for Business English Department, which was also taught by the researcher. After completion of the translation, numerous problems were found and the research grouped them into 4 major types. The normally occurred problems in English-Thai translation works are the lack of knowledge in terms of parts of speech, word-by-word translation employment, misspellings as well as the poor knowledge in English language structure. However, this research is currently under the process of data analysis and shall be completed by the beginning of August. The researcher, nevertheless, predicts that all the above-mentioned problems, will support the researcher’s hypothesizes, that are; 1) the lack of knowledge in terms of parts of speech causes the mistranslation problem; 2) employing word-by-word translation technique hugely results in the mistranslation problem; 3) misspellings yields the mistranslation problem; and 4) the poor knowledge in English language structure also brings about translation errors. The research also predicts that, of all the aforementioned problems, the following ones are found the most, respectively: the poor knowledge in English language structure, word-by-word translation employment, the lack of knowledge in terms of parts of speech, and misspellings.

Keywords: problem, student, Thai, translation

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