Search results for: Accounting curricula
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 863

Search results for: Accounting curricula

593 Ground Response Analysis at the Rukni Irrigation Project Site Located in Assam, India

Authors: Tauhidur Rahman, Kasturi Bhuyan

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In the present paper, Ground Response Analysis at the Rukni irrigation project has been thoroughly investigated. Surface level seismic hazard is mainly used by the practical Engineers for designing the important structures. Surface level seismic hazard can be obtained accounting the soil factor. Structures on soft soil will show more ground shaking than the structure located on a hard soil. The Surface level ground motion depends on the type of soil. Density and shear wave velocity is different for different types of soil. The intensity of the soil amplification depends on the density and shear wave velocity of the soil. Rukni irrigation project is located in the North Eastern region of India, near the Dauki fault (550 Km length) which has already produced earthquakes of magnitude (Mw= 8.5) in the past. There is a probability of a similar type of earthquake occuring in the future. There are several faults also located around the project site. There are 765 recorded strong ground motion time histories available for the region. These data are used to determine the soil amplification factor by incorporation of the engineering properties of soil. With this in view, three of soil bore holes have been studied at the project site up to a depth of 30 m. It has been observed that in Soil bore hole 1, the shear wave velocity vary from 99.44 m/s to 239.28 m/s. For Soil Bore Hole No 2 and 3, shear wave velocity vary from 93.24 m/s to 241.39 m/s and 93.24m/s to 243.01 m/s. In the present work, surface level seismic hazard at the project site has been calculated based on the Probabilistic seismic hazard approach accounting the soil factor.

Keywords: Ground Response Analysis, shear wave velocity, soil amplification, surface level seismic hazard

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592 Youths Economic Empowerment through Vocational Agricultural Enterprises (Entrepreneurship) for Sustainable Agriculture in Nigeria: Constraints and Initiatives for Improvement

Authors: Thomas Ogilegwu Orohu

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This paper presents agricultural education as a vocational study, an impetus for youths, economic empowerment. The survival of Nigeria’s agriculture rests squarely on the youth who are the farmers and leaders of tomorrow. Hitherto, the teaching and learning of agriculture has proceeded in such a manner that graduates of such programs have failed to make the successful launch into the world of agricultural enterprises (entrepreneurship). Major constraints that predisposed this anomalous situation were identified to include poor policy framework, socio-economic pressures, undue parental and peer influences, improper value orientation and of course, the nature of curricula. In response to the situation, some programs and/or initiatives aimed at inculcating entrepreneurial skills were proposed by this paper with identified target beneficiaries. The initiatives bordered on curricular reorientation that integrate entrepreneurship/enterprise education, retraining of graduates, financial support system among others.

Keywords: Program initiatives. vocational agriculture, youths’ empowerment, introduction

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591 Teaching Computer Programming to Diverse Students: A Comparative, Mixed-Methods, Classroom Research Study

Authors: Almudena Konrad, Tomás Galguera

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Lack of motivation and interest is a serious obstacle to students’ learning computing skills. A need exists for a knowledge base on effective pedagogy and curricula to teach computer programming. This paper presents results from research evaluating a six-year project designed to teach complex concepts in computer programming collaboratively, while supporting students to continue developing their computer thinking and related coding skills individually. Utilizing a quasi-experimental, mixed methods design, the pedagogical approaches and methods were assessed in two contrasting groups of students with different socioeconomic status, gender, and age composition. Analyses of quantitative data from Likert-scale surveys and an evaluation rubric, combined with qualitative data from reflective writing exercises and semi-structured interviews yielded convincing evidence of the project’s success at both teaching and inspiring students.

Keywords: computational thinking, computing education, computer programming curriculum, logic, teaching methods

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590 Analysis, Evaluation and Optimization of Food Management: Minimization of Food Losses and Food Wastage along the Food Value Chain

Authors: G. Hafner

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A method developed at the University of Stuttgart will be presented: ‘Analysis, Evaluation and Optimization of Food Management’. A major focus is represented by quantification of food losses and food waste as well as their classification and evaluation regarding a system optimization through waste prevention. For quantification and accounting of food, food losses and food waste along the food chain, a clear definition of core terms is required at the beginning. This includes their methodological classification and demarcation within sectors of the food value chain. The food chain is divided into agriculture, industry and crafts, trade and consumption (at home and out of home). For adjustment of core terms, the authors have cooperated with relevant stakeholders in Germany for achieving the goal of holistic and agreed definitions for the whole food chain. This includes modeling of sub systems within the food value chain, definition of terms, differentiation between food losses and food wastage as well as methodological approaches. ‘Food Losses’ and ‘Food Wastes’ are assigned to individual sectors of the food chain including a description of the respective methods. The method for analyzing, evaluation and optimization of food management systems consist of the following parts: Part I: Terms and Definitions. Part II: System Modeling. Part III: Procedure for Data Collection and Accounting Part. IV: Methodological Approaches for Classification and Evaluation of Results. Part V: Evaluation Parameters and Benchmarks. Part VI: Measures for Optimization. Part VII: Monitoring of Success The method will be demonstrated at the example of an invesigation of food losses and food wastage in the Federal State of Bavaria including an extrapolation of respective results to quantify food wastage in Germany.

Keywords: food losses, food waste, resource management, waste management, system analysis, waste minimization, resource efficiency

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589 Investigating Factors Impacting Student Motivation in Classroom Use of Digital Games

Authors: Max Neu

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A large variety of studies on the utilization of games in classroom settings promote positive effects on students motivation for learning. Still, most of those studies rarely can give any specifics about the factors that might lead to changes in students motivation. The undertaken study has been conducted in tandem with the development of a highly classroom-optimized serious game, with the intent of providing a subjectively positive initial contact with the subject of political participation and to enable the development of personal motivation towards further engagement with the topic. The goal of this explorative study was to Identify the factors that influence students motivation towards the subject when serious games are being used in classroom education. Therefor, students that have been exposed to a set of classes in which a classroom optimized serious game has been used. Afterwards, a selection of those have been questioned in guided interviews that have been evaluated through Qualitative Content Analysis. The study indicates that at least 23 factors in the categories, mechanics, content and context potentially influence students motivation to engage with the classes subject. The conclusions are of great value for the further production of classroom games as well as curricula involving digital games in general.

Keywords: formal education, games in classroom, motivation, political education

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588 Societal Stakes for Small Cruise Ships: A Recurrent Issue of Our Time

Authors: Maud Tixier

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Societal issues are at stake for cruises anywhere, whatever the size of the ships and their destinations are. However, the Mediterranean sea is the main region where many operate and the challenges are both social and environmental. The presentation focuses on small ships, accounting for market niches, aimed at more specific cruise passengers and calling at less visited areas. How they cope with the benefit of all stakeholders is a persistent issue of our time.

Keywords: environment, management, social, societal, safety

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587 Client Importance and Audit Quality under Civil Law versus Common Law Societies

Authors: Kelly Grani Yuen

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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: audit quality, client importance, jurisdiction, modified audit opinions

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586 Educational Audit and Curricular Reforms in the Arabian Context

Authors: Irum Naz

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In the Arabian higher education context, linguistic proficiency in the English language is considered crucial for the developmental sustainability, economic growth, and stability of communities and societies. Qatar’s educational reforms package, through the 2030 vision, identifies the acquisition of English at K-12 as an essential survival communication tool for globalization, believing that Qatari students need better preparation to take on the responsibilities of leadership and to participate effectively in the country’s surging economy. The idea of introducing Qatari students to modern curricula benchmarked to high-student-performance curricula in developed countries is one of the components of reformatory design principles of Education for New Era reform project that is mutually consented to and supported by the Office of Shared Services, Communications Office, and Supreme Education Council. In appreciation of the government’s vision, the English Language Centre (ELC) at the Community College of Qatar ran an internal educational audit and conducted evaluative research to understand and appraise the value, impact, and practicality of the existing ELC language development program. This study sought to identify the type of change that could identify and improve the quality of Foundation Program courses and the manners in which second language learners could be assisted to transit smoothly between (ELC) levels. Following the interpretivist paradigm and mixed research method, the data was gathered through a bicyclic research model and a triangular design. The analyses of the data suggested that there was a need for improvement in the ELC program as a whole, and particularly in terms of curriculum, student learning outcomes, and the general learning environment in the department. Key findings suggest that the target program would benefit from significant revisions, which would include narrowing the focus of the courses, providing sets of specific learning objectives, and preventing repetition between levels. Another promising finding was about the assessment tools and process. The data suggested that a set of standardized assessments that more closely suited the programs of study should be devised. It was also recommended that students undergo a more comprehensive placement process to ensure that they begin the program at an appropriate level and get the maximum benefit from their learning experience. Although this ties into the idea of curriculum revamp, it was expected that students could leave the ELC having had exposure to courses in English for specific purposes. The idea of a more reliable exit assessment for students was raised frequently so ELC could regulate itself and ensure optimum learning outcomes. Another important recommendation was the provision of a Student Learning Center for students that would help them to receive personalized tuition, differentiated instruction, and self-driven and self-evaluated learning experience. In addition, an extra study level was recommended to be added to the program to accommodate the different levels of English language proficiency represented among ELC students. The evidence collected in the course of conducting the study suggests that significant change is needed in the structure of the ELC program, specifically about curriculum, the program learning outcomes, and the learning environment in general.

Keywords: educational audit, ESL, optimum learning outcomes, Qatar’s educational reforms, self-driven and self-evaluated learning experience, Student Learning Center

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585 Student Feedback and Its Impact on Fostering the Quality of Teaching at the Academia

Authors: S. Vanker, A. Aaver, A. Roio, L. Nuut

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To be sure about the effective and less effective/ineffective approaches to course instruction, we hold the opinion that the faculty members need regular feedback from their students in order to be aware of how well or unwell their teaching styles have worked when instructing the courses. It can be confirmed without a slightest hesitation that undergraduate students’ motivated-ness can be sustained when continually improving the quality of teaching and properly sequencing the academic courses both, in the curricula and timetables. At Estonian Aviation Academy, four different forms of feedback are used: Lecture monitoring, questionnaires for all students, study information system subject monitoring and direct feedback received by the lecturer. Questionnaires for all students are arranged once during a study year and separately for the first year and senior students. The results are discussed in academic departments together with student representatives, analyzed with the teaching staff and, if needed, improvements are suggested. In addition, a monitoring system is planned where a lecturer acts in both roles – as an observer and as the lecturer. This will foster better exchange of experience and through this help to make the whole study process more interesting.

Keywords: learner motivation, feedback, student support, undergraduate education

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584 The Effect of Adolescents’ Grit on Stem Creativity: The Mediation of Creative Self-Efficacy and the Moderation of Future Time Perspective

Authors: Han Kuikui

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Adolescents, serving as the reserve force for technological innovation talents, possess STEM creativity that is not only pivotal to achieving STEM education goals but also provides a viable path for reforming science curricula in compulsory education and cultivating innovative talents in China. To investigate the relationship among adolescents' grit, creative self-efficacy, future time perspective, and STEM creativity, a survey was conducted in 2023 using stratified random sampling. A total of 1263 junior high school students from the main urban areas of Chongqing, from grade 7 to grade 9, were sampled. The results indicated that (1) Grit positively predicts adolescents' creative self-efficacy and STEM creativity significantly; (2) Creative self-efficacy mediates the positive relationship between grit and adolescents' STEM creativity; (3) The mediating role of creative self-efficacy is moderated by future time perspective, such that with a higher future time perspective, the positive predictive effect of grit on creative self-efficacy is more substantial, which in turn positively affects their STEM creativity.

Keywords: grit, stem creativity, creative self-efficacy, future time perspective

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583 Accounting for Downtime Effects in Resilience-Based Highway Network Restoration Scheduling

Authors: Zhenyu Zhang, Hsi-Hsien Wei

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Highway networks play a vital role in post-disaster recovery for disaster-damaged areas. Damaged bridges in such networks can disrupt the recovery activities by impeding the transportation of people, cargo, and reconstruction resources. Therefore, rapid restoration of damaged bridges is of paramount importance to long-term disaster recovery. In the post-disaster recovery phase, the key to restoration scheduling for a highway network is prioritization of bridge-repair tasks. Resilience is widely used as a measure of the ability to recover with which a network can return to its pre-disaster level of functionality. In practice, highways will be temporarily blocked during the downtime of bridge restoration, leading to the decrease of highway-network functionality. The failure to take downtime effects into account can lead to overestimation of network resilience. Additionally, post-disaster recovery of highway networks is generally divided into emergency bridge repair (EBR) in the response phase and long-term bridge repair (LBR) in the recovery phase, and both of EBR and LBR are different in terms of restoration objectives, restoration duration, budget, etc. Distinguish these two phases are important to precisely quantify highway network resilience and generate suitable restoration schedules for highway networks in the recovery phase. To address the above issues, this study proposes a novel resilience quantification method for the optimization of long-term bridge repair schedules (LBRS) taking into account the impact of EBR activities and restoration downtime on a highway network’s functionality. A time-dependent integer program with recursive functions is formulated for optimally scheduling LBR activities. Moreover, since uncertainty always exists in the LBRS problem, this paper extends the optimization model from the deterministic case to the stochastic case. A hybrid genetic algorithm that integrates a heuristic approach into a traditional genetic algorithm to accelerate the evolution process is developed. The proposed methods are tested using data from the 2008 Wenchuan earthquake, based on a regional highway network in Sichuan, China, consisting of 168 highway bridges on 36 highways connecting 25 cities/towns. The results show that, in this case, neglecting the bridge restoration downtime can lead to approximately 15% overestimation of highway network resilience. Moreover, accounting for the impact of EBR on network functionality can help to generate a more specific and reasonable LBRS. The theoretical and practical values are as follows. First, the proposed network recovery curve contributes to comprehensive quantification of highway network resilience by accounting for the impact of both restoration downtime and EBR activities on the recovery curves. Moreover, this study can improve the highway network resilience from the organizational dimension by providing bridge managers with optimal LBR strategies.

Keywords: disaster management, highway network, long-term bridge repair schedule, resilience, restoration downtime

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582 Regional Disparities in Microfinance Distribution: Evidence from Indian States

Authors: Sunil Sangwan, Narayan Chandra Nayak

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Over the last few decades, Indian banking system has achieved remarkable growth in its credit volume. However, one of the most disturbing facts about this growth is the uneven distribution of financial services across regions. Having witnessed limited success from all the earlier efforts towards financial inclusion targeting the rural poor and the underprivileged, provision of microfinance, of late, has emerged as a supplementary mechanism. There are two prominent modes of microfinance distribution in India namely Bank-SHG linkage (SBLP) and private Microfinance Institutions (MFIs). Ironically, such efforts also seem to have failed to achieve the desired targets as the microfinance services have witnessed skewed distribution across the states of the country. This study attempts to make a comparative analysis of the geographical skew of the SBLP and MFI in India and examine the factors influencing their regional distribution. The results indicate that microfinance services are largely concentrated in the southern region, accounting for about 50% of all microfinance clients and 49% of all microfinance loan portfolios. This is distantly followed by an eastern region where client outreach is close to 25% only. The north-eastern, northern, central, and western regions lag far behind in microfinance sectors, accounting for only 4%, 4%, 10%, and 7 % client outreach respectively. The penetration of SHGs is equally skewed, with the southern region accounting for 46% of client outreach and 70% of loan portfolios followed by an eastern region with 21% of client outreach and 13% of the loan portfolio. Contrarily, north-eastern, northern, central, western and eastern regions account for 5%, 5%, 10%, and 13% of client outreach and 3%, 3%, 7%, and 4% of loan portfolios respectively. The study examines the impact of literacy rate, rural poverty, population density, primary sector share, non-farm activities, loan default behavior and bank penetration on the microfinance penetration. The study is limited to 17 major states of the country over the period 2008-2014. The results of the GMM estimation indicate the significant positive impact of literacy rate, non-farm activities and population density on microfinance penetration across the states, while the rise in loan default seems to deter it. Rural poverty shows the significant negative impact on the spread of SBLP, while it has a positive impact on MFI penetration, hence indicating the policy of exclusion being adhered to by the formal financial system especially towards the poor. However, MFIs seem to be working as substitute mechanisms to banks to fill the gap. The findings of the study are a pointer towards enhancing financial literacy, non-farm activities, rural bank penetration and containing loan default for achieving greater microfinance prevalence.

Keywords: bank penetration, literacy rate, microfinance, primary sector share, rural non-farm activities, rural poverty

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581 Integrating Computational Thinking into Classroom Practice – A Case Study

Authors: Diane Vassallo., Leonard Busuttil

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Recent educational developments have seen increasing attention attributed to Computational Thinking (CT) and its integration into primary and secondary school curricula. CT is more than simply being able to use technology but encompasses fundamental Computer Science concepts which are deemed to be very important in developing the correct mindset for our future digital citizens. The case study presented in this article explores the journey of a Maltese secondary school teacher in his efforts to plan, develop and integrate CT within the context of a local classroom. The teacher participant was recruited from the Malta EU Code week summer school, a pilot initiative that stemmed from the EU Code week Team’s Train the Trainer program. The qualitative methodology involved interviews with the participant teacher as well as an analysis of the artefacts created by the students during the lessons. The results shed light on the numerous challenges and obstacles that the teacher encountered in his integration of CT, as well as portray some brilliant examples of good practices which can substantially inform further research and practice around the integration of CT in classroom practice.

Keywords: computational thinking, digital citizens, digital literacy, technology integration

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580 An Evaluation of 6th Grade History Curriculum in Ghana

Authors: Abigail Amoako Kayser, Brian Kayser

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This study aimed to examine Ghana's 6th-grade Basic School history curriculum to determine how Ghanaian history is taught. We used qualitative methods and document analysis. The document analysis served two primary purposes: (1) To gain insight into what the curriculum materials covered and from whom's perspectives, and (2) To triangulate with teacher interview data. Documents obtained included: (1) Textbooks used by 6th-grade students, (2) Teacher pacing guide provided by the Department of Education in Ghana, and (3) Student work samples. This study was guided through Post-colonial theory and criticisms to explore the remnants of colonial power and hegemony that persist in history curricula used in public schools in Ghana. We also applied African Feminist Thought and Black Feminist Thought to unpack the extent to which issues of patriarchy, race, traditions, underdevelopment, and sexuality impact how we see the experiences of people on the continent. The findings indicated that the remnant of colonial rule persisted in the contents of the history curriculum, and the atrocities of slavery were overlooked or eliminated from the curriculum. The findings also indicated that Ghana's history centered on men's experiences.

Keywords: history, curriculum, decolonialization, culturally relevant pedagogy

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579 Environmental Accounting Practice: Analyzing the Extent and Qualification of Environmental Disclosures of Turkish Companies Located in BIST-XKURY Index

Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

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Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: environmental accounting, disclosure, corporate governance, content analysis

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578 Exploring Augmented Reality in Graphic Design: A Hybrid Pedagogical Model for Design Education

Authors: Nan Hu, Wujun Wang

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In the ever-changing digital arena, augmented reality (AR) applications have transitioned from technological enthusiasm into business endeavors, signaling a near future in which AR applications are integrated into daily life. While practitioners in the design industry continue to explore AR’s potential for innovative communication, educators have taken steps to incorporate AR into the curricula for design, explore its creative potential, and realize early initiatives for teaching AR in design-related disciplines. In alignment with recent advancements, this paper presents a pedagogical model for a hybrid studio course in which students collaborate with AR alongside 3D modeling and graphic design. The course extended students’ digital capacity, fostered their design thinking skills, and immersed them in a multidisciplinary design process. This paper outlines the course and evaluates its effectiveness by discussing challenges encountered and outcomes generated in this particular pedagogical context. By sharing insights from the teaching experience, we aim to empower the community of design educators and offer institutions a valuable reference for advancing their curricular approaches. This paper is a testament to the ever-evolving landscape of design education and its response to the digital age.

Keywords: 3D, AR, augmented reality, design thinking, graphic design

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577 Design Thinking and Project-Based Learning: Opportunities, Challenges, and Possibilities

Authors: Shoba Rathilal

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High unemployment rates and a shortage of experienced and qualified employees appear to be a paradox that currently plagues most countries worldwide. In a developing country like South Africa, the rate of unemployment is reported to be approximately 35%, the highest recorded globally. At the same time, a countrywide deficit in experienced and qualified potential employees is reported in South Africa, which is causing fierce rivalry among firms. Employers have reported that graduates are very rarely able to meet the demands of the job as there are gaps in their knowledge and conceptual understanding and other 21st-century competencies, attributes, and dispositions required to successfully negotiate the multiple responsibilities of employees in organizations. In addition, the rates of unemployment and suitability of graduates appear to be skewed by race and social class, the continued effects of a legacy of inequitable educational access. Higher Education in the current technologically advanced and dynamic world needs to serve as an agent of transformation, aspiring to develop graduates to be creative, flexible, critical, and with entrepreneurial acumen. This requires that higher education curricula and pedagogy require a re-envisioning of our selection, sequencing, and pacing of the learning, teaching, and assessment. At a particular Higher education Institution in South Africa, Design Thinking and Project Based learning are being adopted as two approaches that aim to enhance the student experience through the provision of a “distinctive education” that brings together disciplinary knowledge, professional engagement, technology, innovation, and entrepreneurship. Using these methodologies forces the students to solve real-time applied problems using various forms of knowledge and finding innovative solutions that can result in new products and services. The intention is to promote the development of skills for self-directed learning, facilitate the development of self-awareness, and contribute to students being active partners in the application and production of knowledge. These approaches emphasize active and collaborative learning, teamwork, conflict resolution, and problem-solving through effective integration of theory and practice. In principle, both these approaches are extremely impactful. However, at the institution in this study, the implementation of the PBL and DT was not as “smooth” as anticipated. This presentation reports on the analysis of the implementation of these two approaches within higher education curricula at a particular university in South Africa. The study adopts a qualitative case study design. Data were generated through the use of surveys, evaluation feedback at workshops, and content analysis of project reports. Data were analyzed using document analysis, content, and thematic analysis. Initial analysis shows that the forces constraining the implementation of PBL and DT range from the capacity to engage with DT and PBL, both from staff and students, educational contextual realities of higher education institutions, administrative processes, and resources. At the same time, the implementation of DT and PBL was enabled through the allocation of strategic funding and capacity development workshops. These factors, however, could not achieve maximum impact. In addition, the presentation will include recommendations on how DT and PBL could be adapted for differing contexts will be explored.

Keywords: design thinking, project based learning, innovative higher education pedagogy, student and staff capacity development

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576 Introducing Transcending Pedagogies

Authors: Wajeehah Aayeshah, Joy Higgs

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The term “transcending pedagogies” has been created to refer to teaching and learning strategies that transcend the mode of student enrolment, the needs of different students, and different learning spaces. The value of such pedagogies in the current arena when learning spaces, technologies and preferences are more volatile than ever before, is a key focus of this paper. The paper will examine current and emerging pedagogies that transcend the learning spaces and enrollment modes of on campus, distance, virtual and workplace learning contexts. A further point of interest is how academics in professional and higher education settings interpret and implement pedagogies in the current global conversation space and re-creation of higher education. This study questioned how the notion and practice of transcending pedagogies enables us to re-imagine and reshape university curricula. It explored the nature of teaching and learning spaces and those professional and higher education (current and emerging) pedagogies that can be implemented across these spaces. We set out to identify how transcending pedagogies can assist students in learning to deal with complexity, uncertainty and change in the practice worlds and better appeal to students who are making decisions on where to enrol. The data for this study was collected through in-depth interviews and focus groups with academics and policy makers within academia.

Keywords: Transcending Pedagogies, teaching and learning strategies, learning spaces, pedagogies

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575 Lessons Learned through a Bicultural Approach to Tsunami Education in Aotearoa New Zealand

Authors: Lucy H. Kaiser, Kate Boersen

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Kura Kaupapa Māori (kura) and bilingual schools are primary schools in Aotearoa/New Zealand which operate fully or partially under Māori custom and have curricula developed to include Te Reo Māori and Tikanga Māori (Māori language and cultural practices). These schools were established to support Māori children and their families through reinforcing cultural identity by enabling Māori language and culture to flourish in the field of education. Māori kaupapa (values), Mātauranga Māori (Māori knowledge) and Te Reo are crucial considerations for the development of educational resources developed for kura, bilingual and mainstream schools. The inclusion of hazard risk in education has become an important issue in New Zealand due to the vulnerability of communities to a plethora of different hazards. Māori have an extensive knowledge of their local area and the history of hazards which is often not appropriately recognised within mainstream hazard education resources. Researchers from the Joint Centre for Disaster Research, Massey University and East Coast LAB (Life at the Boundary) in Napier were funded to collaboratively develop a toolkit of tsunami risk reduction activities with schools located in Hawke’s Bay’s tsunami evacuation zones. A Māori-led bicultural approach to developing and running the education activities was taken, focusing on creating culturally and locally relevant materials for students and schools as well as giving students a proactive role in making their communities better prepared for a tsunami event. The community-based participatory research is Māori-centred, framed by qualitative and Kaupapa Maori research methodologies and utilizes a range of data collection methods including interviews, focus groups and surveys. Māori participants, stakeholders and the researchers collaborated through the duration of the project to ensure the programme would align with the wider school curricula and kaupapa values. The education programme applied a tuakana/teina, Māori teaching and learning approach in which high school aged students (tuakana) developed tsunami preparedness activities to run with primary school students (teina). At the end of the education programme, high school students were asked to reflect on their participation, what they had learned and what they had enjoyed during the activities. This paper draws on lessons learned throughout this research project. As an exemplar, retaining a bicultural and bilingual perspective resulted in a more inclusive project as there was variability across the students’ levels of confidence using Te Reo and Māori knowledge and cultural frameworks. Providing a range of different learning and experiential activities including waiata (Māori songs), pūrākau (traditional stories) and games was important to ensure students had the opportunity to participate and contribute using a range of different approaches that were appropriate to their individual learning needs. Inclusion of teachers in facilitation also proved beneficial in assisting classroom behavioral management. Lessons were framed by the tikanga and kawa (protocols) of the school to maintain cultural safety for the researchers and the students. Finally, the tuakana/teina component of the education activities became the crux of the programme, demonstrating a path for Rangatahi to support their whānau and communities through facilitating disaster preparedness, risk reduction and resilience.

Keywords: school safety, indigenous, disaster preparedness, children, education, tsunami

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574 The Power-Knowledge Relationship in the Italian Education System between the 19th and 20th Century

Authors: G. Iacoviello, A. Lazzini

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This paper focuses on the development of the study of accounting in the Italian education system between the 19th and 20th centuries. It also focuses on the subsequent formation of a scientific and experimental forma mentis that would prepare students for administrative and managerial activities in industry, commerce and public administration. From a political perspective, the period was characterized by two dominant movements - liberalism (1861-1922) and fascism (1922-1945) - that deeply influenced accounting practices and the entire Italian education system. The materials used in the study include both primary and secondary sources. The primary sources used to inform this study are numerous original documents issued from 1890-1935 by the government and maintained in the Historical Archive of the State in Rome. The secondary sources have supported both the development of the theoretical framework and the definition of the historical context. This paper assigns to the educational system the role of cultural producer. Foucauldian analysis identifies the problem confronted by the critical intellectual in finding a way to deploy knowledge through a 'patient labour of investigation' that highlights the contingency and fragility of the circumstances that have shaped current practices and theories. Education can be considered a powerful and political process providing students with values, ideas, and models that they will subsequently use to discipline themselves, remaining as close to them as possible. It is impossible for power to be exercised without knowledge, just as it is impossible for knowledge not to engender power. The power-knowledge relationship can be usefully employed for explaining how power operates within society, how mechanisms of power affect everyday lives. Power is employed at all levels and through many dimensions including government. Schools exercise ‘epistemological power’ – a power to extract a knowledge of individuals from individuals. Because knowledge is a key element in the operation of power, the procedures applied to the formation and accumulation of knowledge cannot be considered neutral instruments for the presentation of the real. Consequently, the same institutions that produce and spread knowledge can be considered part of the ‘power-knowledge’ interrelation. Individuals have become both objects and subject in the development of knowledge. If education plays a fundamental role in shaping all aspects of communities in the same way, the structural changes resulting from economic, social and cultural development affect the educational systems. Analogously, the important changes related to social and economic development required legislative intervention to regulate the functioning of different areas in society. Knowledge can become a means of social control used by the government to manage populations. It can be argued that the evolution of Italy’s education systems is coherent with the idea that power and knowledge do not exist independently but instead are coterminous. This research aims to reduce such a gap by analysing the role of the state in the development of accounting education in Italy.

Keywords: education system, government, knowledge, power

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573 Optimal Design Solution in "The Small Module" Within the Possibilities of Ecology, Environmental Science/Engineering, and Economics

Authors: Hassan Wajid

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We will commend accommodating an environmentally friendly architectural proposal that is extremely common/usual but whose features will make it a sustainable space. In this experiment, the natural and artificial built space is being proposed in such a way that deals with Environmental, Ecological, and Economic Criteria under different climatic conditions. Moreover, the criteria against ecology-environment-economics reflect in the different modules which are being experimented with and analyzed by multiple research groups. The ecological, environmental, and economic services are provided used as units of production side by side, resulting in local job creation and saving resources, for instance, conservation of rainwater, soil formation or protection, less energy consumption to achieve Net Zero, and a stable climate as a whole. The synthesized results from the collected data suggest several aspects to consider when designing buildings for beginning the design process under the supervision of instructors/directors who are responsible for developing curricula and sustainable goals. Hence, the results of the research and the suggestions will benefit the sustainable design through multiple results, heat analysis of different small modules, and comparisons. As a result, it is depleted as the resources are either consumed or the pollution contaminates the resources.

Keywords: optimization, ecology, environment, sustainable solution

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572 The Case of ESPRIT (HigherSchool of Engineering)

Authors: Amira Potter

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Since three years, ESPRIT has adopted project-based learning across its curricula. The philosophy behind this reform is to prepare its future engineers to become more operational once they integrate the workplace. It allows them to learn all the required skills expected from them by their future employers. This learner-centered method helps the students take responsibility for their own learning, solve real-world problems and carry out muli-faceted projects. Therefore, the teacher who used to be considered as the detainer of the knowledge has become more of a facilitator and a coach, encouraging their students’ learning process. This innovative way to English teaching has enabled the students to learn the English language differently. The target language is learnt cooperatively through group work, presentations, debating and many other communicative activities. The speaking skill in English language remains by far the most challenging skill for Tunisian students with an educational background based on Arabic as a first language and French as a second language. The student’s initial resistance to speak English in front of their classmates and the way they end up performing their work, shows the real progress they managed to achieve through PBL approach. The article will focus on the positive impact PBL has had on oral fluency among Esprit engineering students and how it has been achieved. It will also describe how speaking skill is taught and assessed at ESPRIT.

Keywords: cooperative, engineer, innovative, project-based learning

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571 Head of the Class: A Study of What United States Journalism School Administrators Consider the Most Valuable Educational Tenets for Their Graduates Seeking Careers at U.S. Legacy Newspapers

Authors: Adam Pitluk

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In a time period populated by legacy newspaper readers who throw around the term “fake news” as though it has long been a part of the lexicon, journalism schools must convince would-be students that their degree is still viable and that they are not teaching a curriculum of deception. As such, journalism schools’ academic administrators tasked with creating and maintaining conversant curricula must stay ahead of legacy newspaper industry trends – both in the print and online products – and ensure that what is being taught in the classroom is both fresh and appropriate to the demands of the evolving legacy newspaper industry. This study examines the information obtained from the result of interviews of journalism academic administrators in order to identify institutional pedagogy for recent journalism school graduates interested in pursuing careers at legacy newspapers. This research also explores the existing relationship between journalism school academic administrators and legacy newspaper editors. The results indicate the value administrators put on various academy teachings, and they also highlight a perceived disconnect between journalism academic administrators and legacy newspaper hiring editors.

Keywords: academic administration, education, journalism, journalism school graduates, media management, newspapers, grounded theory

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570 Co-Creating an International Flipped Faculty Development Model: A US-Afghan Case Study

Authors: G. Alex Ambrose, Melissa Paulsen, Abrar Fitwi, Masud Akbari

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In 2016, a U.S. business college was awarded a sub grant to work with FHI360, a nonprofit human development organization, to support a university in Afghanistan funded by the State Department’s U.S. Agency for International Development (USAID). A newly designed Master’s Degree in Finance and Accounting is being implemented to support Afghanistan’s goal of 20% females in higher education and industry by 2020 and to use finance and accounting international standards to attract capital investment for economic development. This paper will present a case study to describe the co-construction of an approach to an International Flipped Faculty Development Model grounded in blended learning theory. Like education in general, faculty development is also evolving from the traditional face to face environment and interactions to the fully online and now to a best of both blends. Flipped faculty development is both a means and a model for careful integration of the strengths of the synchronous and asynchronous dynamics and technologies with the combination of intentional sequencing to pre-online interactions that prepares and enhances the face to face faculty development and mentorship residencies with follow-up post-online support. Initial benefits from this model include giving the Afghan faculty an opportunity to experience and apply modern teaching and learning strategies with technology in their own classroom. Furthermore, beyond the technological and pedagogical affordances, the reciprocal benefits gained from the mentor-mentee, face-to-face relationship will be explored. Evidence to support this model includes: empirical findings from pre- and post-Faculty Mentor/ Mentee survey results, Faculty Mentorship group debriefs, Faculty Mentorship contact logs, and student early/end of semester feedback. In addition to presenting and evaluating this model, practical challenges and recommendations for replicating international flipped faculty development partnerships will be provided.

Keywords: educational development, faculty development, international development, flipped learning

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569 Discursively Examination of 8th Grade Students’ Geometric Thinking Levels

Authors: Ferdağ Çulhan, Emine Gaye Çontay

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Geometric thinking levels created by Van Hiele are used to determine students' progress in geometric thinking. Many studies have been conducted on geometric thinking levels and they have taken their place in teaching curricula over time. It is thought that geometric thinking levels, which have become so important in teaching, can be examined in depth. In order to make an in-depth analysis, it was decided that the most appropriate management was discourse analysis. In this study, the focus is on examining the geometric thinking levels of 8th grade students from a discursive point of view. Sfard (2008)'s "Commognitive" theory will be used to conduct discursive analysis. The "Global Van Hiele Questionnaire" created by Patkin (2014) and translated into Turkish for this research will be used in the research. The "Global Van Hiele Questionnaire" contains questions from the sub-learning domain of triangles and quadrilaterals, circles and geometric objects. It has a wider scope than many "Van Hiele Questionnaires". “Global Van Hiele Questionnaire” will be applied to 8th grade students. Then, the geometric thinking levels of the students will be determined and interviews will be held with two students from each of the 1st, 2nd and 3rd levels. The interviews will be recorded and the students' discourses will be examined. By evaluating the relations between the students' geometric thinking levels and their discourses, it will be examined how much their discourse reflects their level of thinking. In this way, it is thought that students' geometric thinking processes can be better understood.

Keywords: mathematical discourses, commognitive framework, geometric thinking levels, van hiele

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568 Pharmaceutical Innovation in Jordan: KAP Analysis

Authors: Abdel Qader Al Bawab, Mohannad Odeh, Rami Amer

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Recently, there has been an increasing interest in innovative business development. Nevertheless, in the pharmacy practice field, there seems to be a gap in perceptions, attitudes, and knowledge about innovation between practicing pharmacists and academia. This study explores this gap and aspects of pharmaceutical innovation in Jordan, comparing pharmacists and last-year pharmacy students. A validated (r2 = 0.74) and reliable (Pearson’s r = 0.88) online questionnaire was designed to assess and compare knowledge, attitude, and perceptions about pharmaceutical innovation. A total of 397 participants (215 pharmacy students and 182 pharmaceutical professionals) responded. Compared with 50% of the pharmacists, only 32.1% of the students claimed that they knew the differences between pharmaceutical innovation, discovery, invention, and entrepreneurship [x2 (2) = 14.238, p = 0.001; Cramer’s V = 0.189]. Pharmacists demonstrated a higher level of trust in the innovative website design for their institution compared with students (25.3% vs. 16.3%, p < 0.001, Cramer’s V = 0.327). However, 60% of the students did not know the innovative design standards for websites, while the corresponding percentage was 37% for the pharmacists (p < 0.001; Cramer’s V = 0.327). The majority of the students were interested in pharmaceutical innovation (81.9%). Unfortunately, 76.3% never studied innovation in their pharmacy curricula. Similarly, most pharmacists (76.4%) considered adopting innovation, but only 30% had a concrete plan. For the field where pharmacists aim to innovate in the next 5 years, new pharmaceutical services were the dominant field (34.6%). Despite a positive attitude and perception, pharmacists and pharmacy students expressed poor knowledge about innovation. Policies to enhance awareness about innovation and professional educational tools should be implemented.

Keywords: pharmacy, innovation, knowledge, attitude, practice

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567 Linking Business Owners’ Choice of Organizational Form to Appraisers’ Determination of Value: An Agency Theory Perspective

Authors: Majdi Anwar Quttainah, William Paczkowski, Ali Muhammad

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Determining the value of a privately held firms confound those in academia as well as practitioners in the fields of appraisal, forensic accounting, and law. Divergent parties to the transfer look to apply the valuation technique to serve their own best interests. This paper seeks to explore how agency theory induces owners to choose the form of their businesses at inception and how this choice will affect the appraisers’ valuation of the firm at the transfer of ownership.

Keywords: organizational form, agency theory, value

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566 Gaia (Earth) Education Philosophy – A Journey Back to the Future

Authors: Darius Singh

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This study adopts a research, develop, and deploy methodology to create a state-of-the-art forest preschool environment using technology and the Gaia (Earth) Education Philosophy as design support. The new philosophy adopts an ancient Greek terminology, “Gaia,” meaning “Mother Earth”, and it take its principle to model everything with the oldest living and breathing entity that it know – Earth. This includes using nature and biomimicry-based principles in building design, environments, curricula, teaching, learning, values and outcomes for children. The study highlights the potential effectiveness of the Gaia (Earth) Education Philosophy as a means of designing Earth-inspired environments for children’s learning. The discuss the strengths of biomimicry-based design principles and propose a curriculum that emphasizes natural outcomes for early childhood learning. Theoretical implications of the study are that the Gaia (Earth) Education Philosophy could serve as a strong foundation for educating young learners.it present a unique approach that promotes connections with Earth-principles and lessons that can contribute to the development of social and environmental consciousness among children and help educate generations to come into a stable and balanced future.

Keywords: earth science, nature education, sustainability, gaia, forest school, nature, inspirational teaching and learning

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565 Unveiling the Mystery of Innovation in Higher Education Institutions

Authors: Ana Martins, Isabel Martins

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The purpose of this research is to ascertain whether students at HEIs cultivate distributed leadership and higher-level skills to inspire knowledge creation. Critical reflection of extant literature illustrates the need for a culture of innovation in organizational sustainability. New age leadership behaviors harmonize innovation. The leadership self-efficacy construct supports organizational learning. This exploratory study applies the pragmatic paradigm methodology using the survey research method for primary data collection. A questionnaire was distributed to a sample of university students based in the Southern Anatolian region of Turkey, from both under and postgraduate Business degree programs. An analysis of the findings reveals a greater connection in influencing behavior relying more on the task-centered perspective rather than with the people perspective. These results reveal the need for HEIs to instill a humanistic perspective in curricula enabling graduates to be capable leaders with the awareness soft skills to energize creativity and innovation. A limitation of this research is that one university makes it difficult to generalize to a broader population. This study is of added value for scholars and organizations in the current knowledge and innovation economy.

Keywords: distributed leadership, exploration, higher education institutions, innovation, knowledge creation, learning, self-efficacy

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564 A Comparative Case Study on Teaching Romanian Language to Foreign Students: Swedes in Lund versus Arabs in Alba Iulia

Authors: Lucian Vasile Bagiu, Paraschiva Bagiu

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The study is a contrastive essay on language acquisition and learning and follows the outcomes of teaching Romanian language to foreign students both at Lund University, Sweden (from 2014 to 2017) and at '1 Decembrie 1918' University in Alba Iulia, Romania (2017-2018). Having employed the same teaching methodology (on campus, same curricula) for the same level of study (beginners’ level: A1-A2), the essay focuses on the written exam at the end of the semester. The study argues on grammar exercises concerned with: the indefinite and the definite article; the conjugation of verbs in the present indicative; the possessive; verbs in the past tense; the subjunctive; the degrees of comparison for adjectives. Identifying similar errors when solving identical grammar exercises by different groups of foreign students is an opportunity to emphasize the major challenges any foreigner has to face and overcome when trying to acquire Romanian language. The conclusion draws attention to the complexity of the morphology of Romanian language in several key elements which may be insurmountable for a foreign speaker no matter if the language acquisition takes place in a foreign country or a Romanian university.

Keywords: Arab students, morphological errors, Romanian language, Swedish students, written exam

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