Search results for: IT skills for accounting

Authors: Patricia Chinyere Oranefo

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This study examined the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The dearth of empirical evidence and literature on “governance disclosure” as one of the explanatory variables of sustainability accounting reporting were the major motivation for this study. The main objective was to ascertain the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. An ex–post facto research design approach was adopted for the study. The population of this study comprises of five (5) Brewery firms quoted on the floor of the Nigeria exchange group (NSX) and the sample size of four (4) listed firms was drawn using purposive sampling method. Secondary data were carefully sourced from the financial statement/annual reports and sustainability reports from 2012 to 2021 of the Brewery firms quoted on the Nigeria exchange group (NSX). Panel regression analysis by aid of E-views 10.0 software was used to test for statistical significance of the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The results showed that economic sustainability disclosure indexes do not significantly affect return on asset of listed Brewery firms in Nigeria. The findings further revealed that environmental sustainability disclosure indexes do not significantly affect return on equity of listed Brewery firms in Nigeria. More so, results showed that Social Sustainability disclosure indexes significantly affect Net Profit Margin of listed Brewery firms in Nigeria. Finally, the result established also that governance sustainability disclosure indexes do not significantly affect Earnings per share of listed Brewery firms in Nigeria. Consequent upon the findings, this study recommended among others; that managers of Brewers in Nigeria should improve and sustain full disclosure practices on economic, environmental, social and governance disclosures following the guidelines of the Global Reporting Index (GRI) as they are capable of exerting significant effect on financial performance of firms in Nigeria.

Keywords: sustainability, accounting, disclosure, financial performance

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Authors: Mary Jane Suarez

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

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

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Authors: Nithipattara Balsiri

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The purposes of this research was to develop instructional model by using research-based learning enhancing critical thinking, cognitive skills, and culture and local wisdom knowledge of undergraduate students. The sample consisted of 307 undergraduate students. Critical thinking and cognitive skills test were employed for data collection. Second-order confirmatory factor analysis, t-test, and one-way analysis of variance were employed for data analysis using SPSS and LISREL programs. The major research results were as follows; 1) the instructional model by using research-based learning enhancing critical thinking, cognitive skills, and culture and local wisdom knowledge should be consists of 6 sequential steps, namely (1) the setting research problem (2) the setting research hypothesis (3) the data collection (4) the data analysis (5) the research result conclusion (6) the application for problem solving, and 2) after the treatment undergraduate students possessed a higher scores in critical thinking and cognitive skills than before treatment at the 0.05 level of significance.

Keywords: critical thinking, cognitive skills, culture and local wisdom knowledge

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Authors: Olurankinse Felix, Fatukasi Bayo

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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

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Authors: Kamolrat Turner, Somporn Rakkwamsuk, Ladda Leungratanamart

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The aim of this descriptive study was to determine the perception of 21^st century skills among nursing professors and nursing students at Boromarajonani College of Nursing, Chonburi. A total of 38 nursing professors and 75 second year nursing students took part in the study. Data were collected by 21^st century skills questionnaires comprised of 63 items. Descriptive statistics were used to describe the findings. The results have shown that the overall mean scores of the perception of nursing professors on 21^st century skills were at a high level. The highest mean scores were recorded for computing and ICT literacy, and career and leaning skills. The lowest mean scores were recorded for reading and writing and mathematics. The overall mean scores on perception of nursing students on 21^st century skills were at a high level. The highest mean scores were recorded for computer and ICT literacy, for which the highest item mean scores were recorded for competency on computer programs. The lowest mean scores were recorded for the reading, writing, and mathematics components, in which the highest item mean score was reading Thai correctly, and the lowest item mean score was English reading and translate to other correctly. The findings from this study have shown that the perceptions of nursing professors were consistent with those of nursing students. Moreover, any activities aiming to raise capacity on English reading and translate information to others should be taken into the consideration.

Keywords: 21st century skills, perception, nursing instructor, nursing student

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Authors: Sani AbdulRahman Bala

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This empirical study delves into the realm of forensic accounting practices within the Nigerian Public Sector, seeking to quantitatively analyze their efficacy in addressing the persistent challenges of fraud and financial irregularities. With a focus on empirical data, this research employs a robust methodology to assess the current state of fraud in the Nigerian Public Sector and evaluate the performance of existing forensic accounting measures. Through quantitative analyses, including statistical models and data-driven insights, the study aims to identify patterns, trends, and correlations associated with fraudulent activities. The research objectives include scrutinizing documented fraud cases, examining the effectiveness of established forensic accounting practices, and proposing data-driven strategies for enhancing fraud detection and prevention. Leveraging quantitative methodologies, the study seeks to measure the impact of technological advancements on forensic accounting accuracy and efficiency. Additionally, the research explores collaborative mechanisms among government agencies, regulatory bodies, and the private sector by quantifying the effects of information sharing on fraud prevention. The empirical findings from this study are expected to provide a nuanced understanding of the challenges and opportunities in combating fraud within the Nigerian Public Sector. The quantitative insights derived from real-world data will contribute to the refinement of forensic accounting strategies, ensuring their effectiveness in addressing the unique complexities of financial irregularities in the public sector. The study's outcomes aim to inform policymakers, practitioners, and stakeholders, fostering evidence-based decision-making and proactive measures for a more resilient and fraud-resistant financial governance system in Nigeria.

Keywords: fraud, financial irregularities, nigerian public sector, quantitative investigation

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Authors: Sakinah Idris, Femke Ten Hoeve, Kirstin Greaves-Lord

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Background: Social skills interventions are considered to be efficacious if social skills are improved as a result of an intervention. Nevertheless, the objective assessment of social skills is hindered by a lack of sensitive and validated measures. To measure the change in social skills after an intervention, questionnaires reported by parents, clinicians and/or teachers are commonly used. Observations are the most ecologically valid method of assessing improvements in social skills after an intervention. For this purpose, The Program for the Educational and Enrichment of Relational Skills (PEERS) was developed for adolescents, in order to teach them the age-appropriate skills needed to participate in society. It is an evidence-based intervention for adolescents with ASD that taught ecologically valid social skills techniques. Objectives: The current study aims to describe the development and psychometric evaluation of the Dutch Contextual Assessment of Social Skills (CASS), an observational outcome measure of social skills for adolescents with Autism Spectrum Disorder (ASD). Methods: 64 adolescents (M = 14.68, SD = 1.41, 71% boys) with ASD performed the CASS before and after a social skills intervention (i.e. PEERS or the active control condition). Each adolescent completed a 3-minute conversation with a confederate. The conversation was prompt as a natural introduction between two-unfamiliar, similar ages, opposite-sex peers who meet for the first time. The adolescent and the confederate completed a brief questionnaire about the conversation (Conversation Rating Scale). Results: Results indicated sufficient psychometric properties. The Dutch CASS has a high level of internal consistency (Cronbach's α coefficients = 0.84). Data supported the convergent validity (i.e., significant correlated with the Social Skills Improvement System (SSiS). The Dutch CASS did not significantly correlate with the autistic mannerism subscale from Social Responsiveness Scale (SRS), thus proved the divergent validity. Based on scorings made by raters who were kept blind to the time points, reliable change index was computed to assess the change in social skills. With regard to the content validity, only the learning objectives of the first two meetings of PEERS about conversational skills relatively matched with rating domains of the CASS. Due to this underrepresentation, we found an existing observational measure (TOPICC) that covers some of the other learning objectives of PEERS. TOPICC covers 22% of the learning objectives of PEERS about conversational skills, meanwhile, CASS is 45%. Unfortunately, 33% of the learning objectives of PEERS was not covered by CASS or TOPICC. Conclusion: Recommendations are made to improve the psychometric properties and content validity of the Dutch CASS.

Keywords: autism spectrum disorder, observational, PEERS, social skills

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Authors: Farah Al-Shatti, Elsayed El-Khamisi, Nabel Suleiman

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The study aimed at identifying the relationship between self-injury behavior and social skills among children with mild intellectual disability (ID) in the state of Kuwait. The sample of the study consisted of 65 males and females with ID; their ages ranged between 8 to 12 years. The study used a measure for rating self-injury behavior designed by the researcher; and a measure for rating social skills was designed. The results of the study showed that there was an increase in the percentages of the two dimensions of the self-injury behavior for children with ID; the self-injury behavior by child’s own body was higher than the self-injury behavior by environmental tools, additionally the results showed that there were statistically significant differences between males and females on the dimensions and total scorer of self-injury scale favor the males, and there were statistically significant differences between them on the dimensions of the social skills and total score favor the females, It also indicated that there was statistically significant negative relationship between the dimensions of the self-injury and the dimensions of the social skills for children with intellectual disability.

Keywords: mild intellectual disability, self injury behavior, social skills, state of Kuwait

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Authors: Sri Rejeki Dwi Astuti, Suyanta

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The demanding of the asessment in learning process was impact by policy changes. Nowadays, the assessment not only emphasizes knowledge, but also skills and attitude. However, in reality there are many obstacles in measuring them. This paper aimed to describe how to develop instrument of integrated assessment as alternative assessment to measure critical thinking skills and science process skills in electrolyte solution and to describe instrument’s characteristic such as logic validity and construct validity. This instrument development used test development model by McIntire. Development process data was acquired based on development test step and was analyzed by qualitative analysis. Initial product was observed by three peer reviewer and six expert judgment (two subject matter expert, two evaluation expert and two chemistry teacher) to acquire logic validity test. Logic validity test was analyzed using Aiken’s formula. The estimation of construct validity was analyzed by exploratory factor analysis. Result showed that integrated assessment instrument has 0,90 of Aiken’s Value and all item in integrated assessment asserted valid according to construct validity.

Keywords: construct validity, critical thinking skills, integrated assessment instrument, logic validity, science process skills

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Authors: Mamta

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Communication is the mixture of the various activities such as words, body language, volume and voice tone. Mankind has always throughout its history had the necessity for communication. It starts from birth and continues throughout life. Communication is just the right means of success and advancement in a workplace. Communication is one of the means to connect to different people at far distances. The modern workplace is inherently collaborative, and this collaboration relies on effective communication among co-workers. Also it has been observed that a lack in good communication skills especially within a workplace can result in conflicts and chaos hence hindering the productivity of an organization. Thus there is a dire need for developing good and effective communication skills which will result in increase in productivity and will enhance its efficiency.

Keywords: communication skills, professional communication, workplace communication, workplace efficiency

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Authors: Akiko Kondo

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Although the effects of working memory capacity on second/foreign language speaking skills have been researched in depth, few studies have focused on Japanese English as a foreign language (EFL) learners as compared to other languages (Indo-European languages), and the sample sizes of the relevant Japanese studies have been relatively small. Furthermore, comparing the effects of working memory capacity and motivation which is another kind of frequently researched individual factor on L2 speaking skills would add to the scholarly literature in the field of second language acquisition research. Therefore, the purposes of this study were to investigate whether working memory capacity and motivation have significant relationships with Japanese EFL learners’ speaking skills and to investigate the degree to which working memory capacity and motivation contribute to their English speaking skills. One-hundred and ten Japanese EFL students aged 18 to 26 years participated in this study. All of them are native Japanese speakers and have learned English as s foreign language for 6 to 15. They completed the Versant English speaking test, which has been widely used to measure non-native speakers’ English speaking skills, two types of working memory tests (the L1-based backward digit span test and the L1-based listening span test), and the language learning motivation survey. The researcher designed the working memory tests and the motivation survey. To investigate the relationship between the variables (English speaking skills, working memory capacity, and language learning motivation), a correlation analysis was conducted, which showed that L2 speaking test scores were significantly related to both working memory capacity and language learning motivation, although the correlation coefficients were weak. Furthermore, a multiple regression analysis was performed, with L2 speaking skills as the dependent variable and working memory capacity and language learning motivation as the independent variables. The results showed that working memory capacity and motivation significantly explained the variance in L2 speaking skills and that the L2 motivation had slightly larger effects on the L2 speaking skills than the working memory capacity. Although this study includes several limitations, the results could contribute to the generalization of the effects of individual differences, such as working memory and motivation on L2 learning, in the literature.

Keywords: individual differences, motivation, speaking skills, working memory

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Authors: S. Bagur, S. Verger, B. Mut

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Early childhood intervention (ECI) is understood as the set of interventions aimed at the child population with developmental disorders or disabilities from 0 to 6 years of age, the family, and the environment. Under the principles of family-centred practices, the members of the family nucleus are direct agents of intervention. Thus, the multidisciplinary team of professionals should work to improve family empowerment and the level of parenting skills. The aim of the present study is to analyse descriptively and differentially the level of parenting skills and family empowerment of parents using ECI services during the foster care phase. There were 135 families participating in the study. Three questionnaires were completed. The results show that the employment situation, the age of the child receiving an intervention, and the number of children in the family nucleus or the professional carrying out the intervention are variables that have a differential impact on different items of empowerment and parenting skills. The results are discussed and future lines of research are proposed, with the understanding that the initial analysis of the variables of empowerment and parenting skills may be predictors for the improvement of child development and family well-being. In addition, it is proposed to identify and analyse professional training in order to be able to adapt early care practices without depending on the discipline of the professional of reference.

Keywords: developmental disabilities, early childhood intervention, family empowerment, parenting skills

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Authors: Mahesh Vishwakarma, Sadhana Vishwakarma

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Vocational education includes all kind of education which can help students to acquire skills related to a certain profession, art, or activity so that they are able to exercise that profession, art or activity after acquiring such qualification. However, in this global economy of the modern world, job seekers are expected to have certain soft skills over and above the technical knowledge and skills acquired in their areas of expertise. These soft skills include but not limited to interpersonal communication, understanding, personal attributes, problem-solving, working in team, quick adaptability to the workplace environment, and other. Not only the hands-on, job-related skills, and competencies are now being sought by the employers, but also a complex of attitudinal dispositions and affective traits are being looked by them in their prospective employees. This study was performed to identify the employability skills of technical students from an Industrial Training Centre (ITC) in central India. It also aimed to convey a message to the students currently on the role, that for them to remain relevant in the job market, they would need to constantly adapt to changes and evolving requirements in the work environment, including the use of updated technologies. Five hypotheses were formulated and tested on the employability skills of students as a function of gender, trade, work experience, personal attributes, and IT skills. Data were gathered with the help of center’s training officers who approached 200 recently graduated students from the center and administered the instrument to students. All 200 respondents returned the completed instrument. The instrument used for the study consisted of 2 sections; demographic details and employability skills. To measure the employability skills of the trainees, the instrument was developed by referring to the several instruments developed by the past researchers for similar studies. The 1st section of the instrument of demographic details recorded age, gender, trade, year of passing, interviews faced, and employment status of the respondents. The 2nd section of the instrument on employability skills was categorized into seven specific skills: basic vocational skills; personal attributes; imagination skills; optimal management of resources; information-technology skills; interpersonal skills; adapting to new technologies. The reliability and validity of the instrument were checked. The findings revealed valuable information on the relationship and interdependence of vocational education and employability skills of students in the central Indian scenario. The findings revealed a valuable information on supplementing the existing vocational education programs with few soft skills and competencies so as to develop a superior workforce much better equipped to face the job market. The findings of the study can be used as an example by the management of government and private industrial training centers operating in the other parts of the Asian region. Future research can be undertaken on a greater population base from different geographical regions and backgrounds for an enhanced outcome.

Keywords: employability skills, vocational education, industrial training centers, students

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Authors: Okoh Charity N.

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This study investigated the predictive power of preschoolers’ involvement in indoor and outdoor learning activities on their social learning skills in Niger state, Nigeria. Two research questions and two null hypotheses guided the study. Correlational research design was employed in the study. The population of the study consisted of 8,568 Nursery III preschoolers across the 549 preschools in the five Local Education Authorities in Niger State. A sample of 390 preschoolers drawn through multistage sampling procedure. Two instruments; Preschoolers’ Learning Activities Rating Scale (PLARS) and Preschoolers’ Social Learning Skills Rating Scale (PSLSRS) developed by the researcher were used for data collection. The reliability coefficients obtained for the PLARS and PSLSRS were 0.83 and 0.82, respectively. Data collected were analyzed using simple linear regression. Results showed that 37% of preschoolers’ social learning skills are predicted by their involvement in indoor learning activities, which is statistically significant (p < 0.05). It also shows that 11% of preschoolers’ social learning skills are predicted by their involvement in outdoor learning activities, which is statistically significant (p < 0.05). Therefore, it was recommended among others, that government and school administrators should employ qualified teachers who will stand as role models for preschoolers’ social skills development and provide indoor and outdoor activities and materials for preschoolers in schools.

Keywords: preschooler, social learning, indoor activities, outdoor activities

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Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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Authors: Ugbor Raphael Oluchukwu

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Focusing on liquidity comes more naturally to a Chief Executive Officer than an Accountant who is trained to practice accrual accounting. When business is just commencing, it is essentially run on a cheque book (cash accounting) and for as long as there is cash in the accounts, the business is solvent. When complexity sets in and the business adopts financial accounting, the effect of liquidity and cash management becomes more pronounced. The management of cash no doubts impacts positively on the survival and growth of firms. What is in doubt is the amount of cash to be held by a firm as enough cash to enable the firm stay “afloat”. The focus of this paper is to determine liquidity and cash management in business, the Nigerian case. The specific objectives of the study are to do a theoretical review of the amount of cash to be held by a firm as enough cash to enable it stay afloat and to do a theoretical analysis to show the effect of cash flow on the survival and growth of firms in Nigeria.

Keywords: cash, firm survival, growth, liquidity management

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Authors: Alireza Karimi

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Artificial Intelligence (AI) is reshaping various industries, and accounting is no exception. With the ability to process vast amounts of data quickly and accurately, AI is revolutionizing how financial professionals manage, analyze, and report financial information. In this article, we will explore the diverse applications of AI in accounting and its profound impact on the field. Automation of Repetitive Tasks: One of the most significant contributions of AI in accounting is automating repetitive tasks. AI-powered software can handle data entry, invoice processing, and reconciliation with minimal human intervention. This not only saves time but also reduces the risk of errors, leading to more accurate financial records. Pattern Recognition and Anomaly Detection: AI algorithms excel at pattern recognition. In accounting, this capability is leveraged to identify unusual patterns in financial data that might indicate fraud or errors. AI can swiftly detect discrepancies, enabling auditors and accountants to focus on resolving issues rather than hunting for them. Real-Time Financial Insights: AI-driven tools, using natural language processing and computer vision, can process documents faster than ever. This enables organizations to have real-time insights into their financial status, empowering decision-makers with up-to-date information for strategic planning. Fraud Detection and Prevention: AI is a powerful tool in the fight against financial fraud. It can analyze vast transaction datasets, flagging suspicious activities and reducing the likelihood of financial misconduct going unnoticed. This proactive approach safeguards a company's financial integrity. Enhanced Data Analysis and Forecasting: Machine learning, a subset of AI, is used for data analysis and forecasting. By examining historical financial data, AI models can provide forecasts and insights, aiding businesses in making informed financial decisions and optimizing their financial strategies. Artificial Intelligence is fundamentally transforming the accounting profession. From automating mundane tasks to enhancing data analysis and fraud detection, AI is making financial processes more efficient, accurate, and insightful. As AI continues to evolve, its role in accounting will only become more significant, offering accountants and finance professionals powerful tools to navigate the complexities of modern finance. Embracing AI in accounting is not just a trend; it's a necessity for staying competitive in the evolving financial landscape.

Keywords: artificial intelligence, accounting automation, financial analysis, fraud detection, machine learning in finance

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Authors: Habib Sk, Ashoke Kumar Biswas

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Football is a team game. Eleven players of each team are arranged in different positions of play to serve the specific task during a game situation. Some such basic positions in a soccer game are (i) goal keepers (ii) defenders (iii) midfielders and (iv) forwards. Irrespective of the position, it is required for all football players to learn and get skilled in basic soccer skills like passing, receiving, heading, throwing, dribbling, etc. The purpose of the study was to find out the difference in these basic soccer skills among positional players in football if any. A total of thirty-nine (39) teen aged football players between 13 to 19 years were selected from Hooghly district in West Bengal, India, as subjects. Out of them, there were seven (7) goal keepers, twelve (12) defenders, thirteen (13) midfielders, and seven (7) forwards. Passing, dribbling, tackling, heading, and receiving were the selected basic soccer skills. The performance of the subjects of different positional groups in different selected soccer skills was tested using a standard test for each. On the basis of results obtained through statistical analysis of data, following results were obtained: i) there was significant difference among the groups in passing, dribbling and heading but not in receiving; ii) the goal keepers and defenders were the weakest in all selected soccer skills; iii) midfielders were found better in receiving than other three skills of passing, dribbling and heading; and iv) the forward group of players was found to be the better in passing, dribbling and heading but weakest in receiving than other groups.

Keywords: performance, difference, skill, fundamental, soccer, position

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Authors: Nasser Al-Rawahi

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The study aims at determining self-regulated learning strategies used by Omani physical education candidates to learn sport skills. The data were collected by a self-regulated learning theory questionnaire. The sample of the study comprised of 145 undergraduate physical education students enrolled in the department of physical education at the College of Education, Sultan Qaboos University. The findings of the study revealed that the most commonly used strategies for learning sport skills by Omani physical education candidate are ‘the effort learning strategies, planning learning strategies and evaluation learning strategies’. However, the reflection learning strategies, self-monitoring and self-efficacy learning strategies were revealed as the least used strategies by the PE candidates in learning and acquiring sport skills. Based on these findings, suggestions and recommendations for future research were provided.

Keywords: learning strategies, physical education candidates, self-regulated learning theory, Oman

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Authors: Shirka Kassam Jwasshaka

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Graduates from higher educational institutions in Nigeria need to leave with the necessary skills to be independent in the emergence work environment. The goal of this study is to develop a framework of digital skills that Nigerian graduates in building construction need to be proficient in various digital skills to comfortably fit into the global advances in a technological labour market. The descriptive survey design was used in this investigation. The study's population consisted of building construction experts selected from different sites within the North Central geographical zones of Nigeria. Using random sampling approaches, 120 seasoned experts were chosen. Three research questions raised by the researchers guided the study. The data was gathered using a 60-item, structured questionnaire. The questions were formulated around three key skill areas such as digital skills related to ICT, digital skills related to general workforce, and basic digital literacy skills that students should have. A building construction specialist validated the questionnaire. Winstep in conjunction with SPSS was used to determine the Cronbach Alpha reliability of the items' internal consistency and person separation,item measure, item fit based on PTMEA CORR, polarity items, misfit items, unidimensionality, and a person-item map. The Cronbach Coefficient reliability of items for the three sub constructs was 0.70. The results showed nearly every sub component within the three areas of digital skills was regarded as significant to be learn by experts. The researchers recommended among other things, that all parties involved in the education sector should work together to develop a curriculum that covers digital skills which can meet employer’s' needs.

Keywords: lifelong learning, digital skill, framework, building technology

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Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent

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Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.

Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance

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Authors: Feddaoui Amina

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Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: income, smoothing, 'Eckel', French companies

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Authors: Bubaker F. Shareia

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The aim of this paper is to determine a general frame of the auditor's legal responsibilities in Libya which were implied in professional codes and rules, these codes and rules were concerned with the auditor's rights and duties in conducting his professional duties. This will provide a background for the Libyan accounting profession, and the challenges in tailoring Auditors to meet third party's needs. Being informed of the kinds of legal responsibilities which the external auditors could face during conducting their duties. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, questionnaire and a study of internal documents. To reach such an understanding, the researcher designed two questionnaires for collecting the data. One questionnaire was distributed among the certified public accountant firms in Libya and the second was distributed among a group of randomly selected lawyers and judges in the same country. Most auditors agreed upon the determination of their responsibilities toward the state and they emphasized that their responsibilities toward their clients were limited to the accepted standards of auditing. Moreover, all auditors who were surveyed emphasized that there has never been any juridical claims against them, and as a consequence they have never paid any legal fines. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of the historic factors in the accounting profession in emerging economies.

Keywords: accounting, external auditor, legal responsibilities, libyan accounting profession

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Authors: R. W. A. V. A. Wijenayake, P. M. R. N. Fernando, S. Nilesh, M. D. G. M. S. Diddeniya, M. Weligodapola, P. Shamila

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The study is designed to examine the impact of a lifelong learning mindset on the career success of accounting and finance professionals in the western province of Sri Lanka. The learning mindset impacts the career success of accounting and finance professionals. The main objective of this study is to identify how the lifelong-learning mindset impacts on the career success of accounting and finance professionals. The lifelong learning mindset is the desire to learn new things and curiosity, resilience, and strategic thinking are the selected constructs to measure the lifelong learning mindset. Career success refers to certain objectives and emotional measures of improvement in one’s work life. The related variables of career success are measured through the number of promotions that have been granted in his/her work life. Positivism is the research paradigm, and the deductive approach is involved as this study relies on testing an existing theory. To conduct the study, the accounting and finance professionals in the western province in Sri Lanka were selected because most reputed international and local companies and specifically, headquarters of most of the companies are in western province. The responses cannot be collected from the whole population. Therefore, this study used a simple random sampling method, and the sample size was 120. Therefore, to identify the impact, 5-point Likert scale is used to perform this quantitative data. Required data gathered through an online questionnaire and the final outputs of the study will offer certain important recommendations to several parties such as universities, undergraduates, companies, and the policymakers to improve, help mentally and financially and motivate the students and the employees to continue their studies without ceasing after completion of their degree.

Keywords: career success, curiosity, lifelong learning mindset, resilience, strategic thinking

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Authors: Julie Chuah Suan Choo

Abstract:

Due to the continuous change in workforce and the demands of the global workplace, many employers had lamented that the majority of university graduates were not prepared in the key areas of employment such as critical thinking, writing, self-direction and global knowledge which are most needed for the purposes of promotion. Further, critical thinking skills are deemed as integral parts of transformational pedagogy which aims at having a more informed society. To add to this, literature teaching has recently been advocated for enhancing students’ critical thinking and reasoning. Thus this study explored the effects of incorporating a few strategies in teaching literature, namely a Shakespeare play, into a course design to enhance these skills. An experiment involving a pretest and posttest using the California Critical Thinking Skills Test (CCTST) were administered on 80 first-year students enrolled in the Bachelor of Arts programme who were randomly assigned into the control group and experimental group. For the next 12 weeks, the experimental group was given intervention which included guided in-class discussion with Socratic questioning skills, learning log to detect their weaknesses in logical reasoning; presentations and quizzes. The results of CCTST which included paired T-test using SPSS version 22 indicated significant differences between the two groups. Findings have significant implications on the course design as well as pedagogical practice in using literature to enhance students’ critical thinking skills.

Keywords: literature teaching, critical thinking, California critical thinking skills test (CCTST), course design

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Authors: Agnieszka Kałdonek-Crnjaković

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Research on Attention-Deficit/Hyperactivity Disorder (ADHD) is abundant but not in the field of applied linguistics and foreign or second language education. To fill this research gap, the present study aimed to investigate the effect of ADHD on skills and systems development in a second and foreign language from the teacher's perspective. The participants were 51 English as a foreign language (EFL) teachers in Poland working in state pre-, primary, and high schools. Research questions were as follows: Do ADHD-type behaviors affect EFL learning of the individual with the condition and their classmates to the same extent considering different educational settings and specific skills and systems? And To what extent do ADHD-type behaviors affect ESL/EFL skills and systems considering different ADHD presentations? Data were collected by means of a questionnaire distributed via a Google form. It contained 14 statements on a six-point Likert scale related to the effect of ADHD on specific language skills and systems in the context of an individual with the condition and their classmates and situations related to inattention and hyperactivity/impulsivity presentations of the condition, where the participants needed to identify skills and systems affected by the given ADHD manifestation. The results show that ADHD affects all language skills and systems development in both the individual with the condition and their classmates, but this effect is more significant in the latter. However, ADHD affected skills and systems to a different degree; writing skills were reported as the most affected by this disorder. Also, the effect of ADHD differed depending on the educational setting, being the highest in high school and lowest in the first three grades of primary school. These findings will be discussed in the context of foreign/second language teaching in the school context, considering different phases of education as well as future research on ADHD and language learning and teaching.

Keywords: ADHD, EFL teachers, foreign/second language learning, language skills and systems development

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Authors: Aristi Alopoudi, Sofia Beloka, Vassiliki Pliogou

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Autism is a complex neuro-developmental disorder with a variety of difficulties in many aspects such as social interaction, communication skills and verbal communication (speech). The aim of this study was to examine the impact of therapeutic horseback riding in improving the verbal and communication skills of children diagnosed with autism during 16 sessions. The researcher examined whether the expression of speech, the use of vocabulary, semantics, pragmatics, echolalia and communication skills were influenced by the therapeutic horseback riding when we increase the frequency of the sessions. The researcher observed two subjects of primary-school aged, in a two case observation design, with autism during 16 therapeutic horseback riding sessions (one riding session per week). Compared to baseline, at the end of the 16th therapeutic session, therapeutic horseback riding increased both verbal skills such as vocabulary, semantics, pragmatics, formation of sentences and communication skills such as eye contact, greeting, participation in dialogue and spontaneous speech. It was noticeable that echolalia remained stable. Increased frequency of therapeutic horseback riding was beneficial for significant improvement in verbal and communication skills. More specifically, from the first to the last riding session there was a great increase of vocabulary, semantics, and formation of sentences. Pragmatics reached a lower level than semantics but the same as the right usage of the first person (for example, I make a hug) and echolalia used for that. A great increase of spontaneous speech was noticed. The eye contact was presented in a lower level, and there was a slow but important raise at the greeting as well as the participation in dialogue. Last but not least; this is a first study conducted in therapeutic horseback riding studying the verbal communication and communication skills in autistic children. According to the references, therapeutic horseback riding is a therapy with a variety of benefits, thus; this research made clear that in the benefits of this therapy there should be included the improvement of verbal speech and communication.

Keywords: Autism, communication skills, speech, therapeutic horseback riding

Procedia PDF Downloads 244

Authors: U.-B. Schaer, M. Wehr, R. Hodler

Abstract:

Background: Most nursing students require more training time for necessary nursing skills than defined by nursing schools curriculum to acquire basic nursing skills. Given skills training lessons are too brief to enable effective student learning, meaning in-depth skills practice and repetition various learning steps. This increases stress levels and the pressure to succeed for a nursing student with slower learning capabilities. Another possible consequence is that nursing students are less prepared in the required skills for future clinical practice. Intervention: The Bern College of Higher Education of Nursing, Switzerland, started the independent peer practice learning program in 2012. A concept was developed which defines specific aims and content as well as student’s rights and obligations. Students enlist beforehand and order the required materials. They organize themselves and train in small groups in allocated training location in the area of Learning Training and Transfer (LTT). During the peer practice, skills and knowledge can be repeatedly trained and reflected in the peer groups without the presence of a tutor. All invasive skills are practiced only on teaching dummies. This allows students to use all their potential. The students may access learning materials as literature and their own student notes. This allows nursing students to practice their skills and to deepen their knowledge on corresponding with their own learning rate. Results: Peer group discussions during the independent peer practice learning support the students in gaining certainty and confidence in their knowledge and skills. This may improve patient safety in future daily care practice. Descriptive statics show that the number of students who take advantage of the independent peer practice learning increased continuously (2012-2018). It has to be mentioned that in 2012, solely students of the first semester attended the independent peer practice learning program, while in 2018 over one-third of the participating students were in their fifth semester and final study year. It is clearly visible that the demand for independent peer practice learning is increasing. This has to be considered in the development of future teaching curricula.

Keywords: learning program, nursing students, peer learning, skill training

Procedia PDF Downloads 95

Authors: Bubaker F. Shareia

Abstract:

The main aim of this paper is to set the parameters within which the study is to be conducted, specifically justifying the use of qualitative research, informed by theory. This paper argues that the social world is subjective in nature and may be accessed through the interpretive approach provided by the people involved in the context of the study. The paper defines and distinguishes between qualitative and quantitative research methodologies, explores Burrell and Morgan's framework for social research, and presents the study's adopted methodology and methods, with the rationale for these choices.

Keywords: accounting, methodologies, qualitative, quantitative research

Procedia PDF Downloads 214

Authors: P. Maheshwari, M. Brindavan

Abstract:

The present research aimed to study the level of socio-emotional skills and perceived self-efficacy of children with learning disability. The study further investigated the relationship between the levels of socio-emotional skills, perceived self-efficacy and academic achievement of children with learning disability. The sample comprised of 40 children with learning disability as their primary condition, belonging to middle or upper middle class, living with both the parents, residing in Mumbai. Purposive or Judgmental and snowball sampling technique was used to select the sample for the study. Proformas in the form of questionnaires were used to obtain the background information of the children with learning disability. A self-constructed Child’s Perceived Self-Efficacy Assessment Scale and Child’s Social and Emotional Skills Assessment Scale was used to measure the level of child’s perceived self-efficacy and their level of social and emotional skill respectively. Academic scores of the child were collected from the child’s parents or teachers and were converted into a percentage. The data was analyzed quantitatively using SPSS. Spearman rho or Pearson Product Moment correlation was used to ascertain the multiple relationships between child’s perceived self-efficacy, child’s social and emotional skills and child’s academic achievement. The findings revealed majority (27) of the children with learning disability perceived themselves having above average level of social and emotional skills while 13 out of 40 perceived their level of social and emotional skills at an average level. Domain wise analyses revealed that, in the domain of self- management (26) and relationship skills (22) more number of the children perceived themselves as having average or below average level of social and emotional skills indicating that they perceived themselves as having average or below average skills in regulating their emotions, thoughts, and behaviors effectively in different situations, establishing and maintaining healthy and rewarding relationships with diverse groups and individuals. With regard to perceived self-efficacy, the majority of the children with learning disability perceived themselves as having above average level of self-efficacy. Looking at the data domain wise it was found that, in the domains of self-regulated learning and emotional self-efficacy, 50% of the children perceived themselves at average or below average level, indicating that they perceived themselves as average on competencies like organizing academic activities, structuring environment to make it conducive for learning, expressing emotions in a socially acceptable manner. Further, the correlations were computed, and significant positive correlations were found between children’s social and emotional skills and academic achievement (r=.378, p < .01), and between children’s social and emotional skills and child’s perceived self-efficacy (r = .724, p < .01) and a positive significant correlation was also found between children’s perceived self-efficacy and academic achievement (r=.332, p < .05). Results of the study emphasize on planning intervention for children with learning disability focusing on improving self-management and relationship skills, self-regulated learning and emotional self-efficacy.

Keywords: learning disability, social and emotional skills, perceived self-efficacy, academic achievement

Procedia PDF Downloads 220