Search results for: English for accounting

Authors: Suwaree Yordchim, Toby J. Gibbs

Abstract:

The linguistic competence of Thai university students majoring in Business English was examined in the context of knowledge of English language inflection, and also various linguistic elements. Errors analysis was applied to the results of the testing. Levels of errors in inflection, tense and linguistic elements were shown to be significantly high for all noun, verb and adjective inflections. Findings suggest that students do not gain linguistic competence in their use of English language inflection, because of interlanguage interference. Implications for curriculum reform and treatment of errors in the classroom are discussed.

Keywords: interlanguage, error analysis, inflection, second language acquisition, Thai students

Procedia PDF Downloads 437

Authors: Marwa A. Nasser

Abstract:

This is an empirical study that provides an investigation of the most significant errors of Egyptian learners in producing English consonants and Arabic consonants, and advice on how these can be remedied. The study adopts a descriptive approach and the analysis is based on audio recordings of two groups of people. The first group includes six volunteers of Egyptian learners belonging to the English Department at Faculty of Women who learn English as a foreign language. The other group includes six Egyptian learners who are studying Tajweed (how to recite Quran correctly). The audio recordings were examined, and sounds were analyzed in an attempt to highlight the most common error done by the learners while reading English or reading (or reciting) Quran. Results show that the two groups of learners have problems with certain phonemic contrasts. Both groups share common errors although both languages are different and not related (e.g. pre-aspiration of fortis stops, incorrect articulation of consonants and velarization of certain sounds).

Keywords: consonant articulations, Egyptian learners of English, Egyptian learners of Quran, empirical study, error analysis, pronunciation problems

Procedia PDF Downloads 243

Authors: Amin Ebrahimi Ghadi, Morteza Moalagh

Abstract:

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

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

Procedia PDF Downloads 145

Authors: Rbiha Salsabil Ketitni

Abstract:

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

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

Procedia PDF Downloads 43

Authors: Md. Mizanoor Rahman, Md. Zakir Hossain Talukder, M. Mahruf C. Shohel, Prithvi Shrestha

Abstract:

In Bangladesh, classroom practice and English Learning (EL) competencies acquired both by the teacher and learner in primary and secondary schools are still very weak. Therefore, English is the most commonly failed examination subject at the school level; in addition, there are severe problems in communicative English by the Bangladeshi nationals– this has been characterized as a constraint to economic development. Job applicants and employees often lack English language skills necessary to work effectively. As a result; both government and its international development partners such as DFID, UNESCO, and CIDA have been very active to uplift the quality of the English language learning and implementing projects with innovative approaches. Recently; the economy has been increasing and in line with this, the technology has been deployed in English learning to improve reading, writing, speaking and listening skills. Young Bangladeshi creative, from a variety of backgrounds including film, animation, photography, and digital media are being trained to develop ideas for English Language Teaching (ELT) media. They are being motivated to develop a wide range of ideas for low cost English learning media products. English Language education policy in Bangladesh supports communicative language teaching practices and accordingly, actors have been influencing curriculum, textbook, deployment of technology and assessment changes supporting communicative ELT. The various projects are also being implemented to reform the curriculum, revise the textbook and adjust the assessment mechanism so that the country can increase in proficiency in communicative English among the population. At present; the numbers of teachers, students and adult learners classified at higher levels of proficiency because of deployment of technology and motivation for learning and using English among school population of Bangladesh. The current paper discusses the various interventions in Bangladesh with appropriate media to improve the competencies of the ELT among population.

Keywords: English learning, technology, education, psychological sciences

Procedia PDF Downloads 390

Authors: Cheyne Kirkpatrick

Abstract:

In an attempt to make the university intensive English program more worthwhile for students, many English language programs are redesigning curriculum to offer for-credit English for Academic Purposes classes, sometimes marketed as “bridge” courses. These programs are designed to be accredited to national language standards, provide communicative language learning, and give students the opportunity to simultaneously earn university language credit while becoming proficient in academic English. This presentation will discuss the curriculum design of one such program in the United States at a large private university that created its own for-credit “bridge” program. The planning, development, piloting, teaching, and challenges of designing this type of curriculum will be presented along with the aspects of accreditation, communicative language learning, and integration within various university programs. Attendees will learn about how such programs are created and what types of objectives and outcomes are included in American EAP classes.

Keywords: IEP, AEP, Curriculum, CEFR, University Credit, Bridge

Procedia PDF Downloads 457

Authors: Ali A. Alshahrani

Abstract:

This study aims to identify Saudi English as a Foreign Language (EFL) students' perspectives towards using the English language in their studies. The study explores students' self-confident and its association with students' actual performance in English courses in their different academic programs. A multimodal methodology was used to fulfill the research purpose and answer the research questions. A 25-item survey questionnaire and final examination grades were used to collect data. Two hundred forty-one students agreed to participate in the study. They completed the questionnaire and agreed to release their final grades to be a part of the collected data. The data were coded and analyzed by SPSS software. The findings indicated a significant difference in students' performance in English courses between participants' academic programs on the one hand. Students' self-confidence in their English language skills, on the other hand, was not significantly different between participants' academic programs. Data analysis also revealed no correlational relationship between students' self-confidence level and their language skills and their performance. The study raises more questions about other vital factors such as course instructors' views of the materials, faculty members of the target department, family belief in the usefulness of the program, potential employers. These views and beliefs shape the student's preparation process and, therefore, should be explored further.

Keywords: English language intensive program, language proficiency, performance, self-confidence

Procedia PDF Downloads 95

Authors: Amr Anany

Abstract:

This study offers a corpus-based analysis of the conceptual metaphors of RESPONSIBILITY inherent in the Arabic political speeches of King Abdulla II and their English translations rendered by the translators of the Royal Hashemite Court ("RHC translators"). In view of the Conceptual Metaphor Theory (CMT), the current study aims to uncover the extent to which the dominant ideology in the source Arabic speeches of King Abdulla II is conveyed into the target English translation. The study explores a bilingual corpus, including eleven authentic Arabic speeches delivered by King Abdulla II and their English translations. The study finds that both Arabic and English share several metaphorical expressions of RESPONSIBILITY that are based on bodily experience such as RESPONSIBILITY IS UP, RESPONSIBILITY IS AN OBJECT, and RESPONSIBILITY IS AN HONOR. Apparently, the study concludes that RHC translators succeed to convey the dominant ideology from the source Arabic speeches to the English ones using specific translation strategies.

Keywords: cognitive linguistics, CDA, conceptual metaphor theory, ideology, responsibility

Procedia PDF Downloads 35

Authors: Mohamad Abdullah

Abstract:

Recent Advancements in technology have stimulated deep change in the language learning classroom. Flipped classroom as a new pedagogical method is at the center of this change. It turns the classroom into a student-centered environment and promotes interactive and autonomous learning. The present study is an attempt to examine the effectiveness of the Flipped Classroom Model (FCM) on students’ motivation level in English speaking performance. This study was carried out with 27 undergraduate female English majors who enrolled in the course of Advanced Communication Skills (ENGL 154) at Buraimi University College (BUC). Data was collected through Motivation in English Speaking Performance Questionnaire (MESPQ) which has been distributed among the participants of this study pre and post the implementation of FCM. SPSS was used for analyzing data. The Paired T-Test which was carried out on the pre-post of (MESPQ) showed a significant difference between them (p < .009) that revealed participants’ tendency to increase their motivation level in English speaking performance after the application of FCM. In addition, respondents of the current study reported positive views about the implementation of FCM.

Keywords: english speaking performance, motivation, flipped classroom model, learner-contentedness

Procedia PDF Downloads 104

Authors: Sender Dovchin

Abstract:

The recent bi/multilingual scholarship shows that the knowledge of ‘translingual English’ is understood in terms of transcultural flows of linguistic, semiotic and cultural resources, where these resources re-transform and are recontextualised to form new specific languages and perform new identities in diverse societal contexts. Drawing on linguistic ethnographic data from contemporary popular music artist in Mongolia, this paper addresses two main critical questions: (1) how new forms of specific languages are created when English becomes translingual English in local contexts; and (2) how new varieties of local identities are constructed and performed when English transforms into translingual English. The paper argues that popular music artists in post-socialist Mongolia should better be understood as active cultural producers, contrary to those dominant discourses which position artists in the periphery as passive recipients of popular culture. Positioned within the creative nature of the global digital resources and the increasing transcultural spread of linguistic and cultural modes and features, these young Mongolian popular music artists produce not only new forms of linguistic practices in the local contexts but also create varied new forms of identities of what it means to be a young Mongolian person in the modern society.

Keywords: multilingualism, translingualism, mongolia, english

Procedia PDF Downloads 30

Authors: Manirath Wongsim

Abstract:

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

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

Procedia PDF Downloads 439

Authors: Rendani Mercy Makhwathana

Abstract:

This paper intends to explore teachers' encounters when teaching English First Additional Language in rural public schools. Teachers are pillars of any education system around the globe. Educational transformations hinge on them as critical role players in the education system. Thus, teachers' encounters are worth consideration, for they impact learners' learning and the well-being of education in general. An exploratory qualitative approach was used in this paper. The population for this paper comprised all Foundation Phase teachers in the district. A purposive sample of 15 Foundation Phase teachers from five rural-based schools was used. Data were collected through classroom observation and individual face-to-face interviews. Data were categorized, analyzed, and interpreted. Amongst the revealed teachers' encounters are learners' inability to read and write and learners' lack of English language background and learners' lack of the vocabulary to express themselves. This paper recommends the provision of relevant resources and support to effectively teach English First Additional Language to enable learners' engagement and effective use of the English language.

Keywords: first additional language, english second language, medium of instruction, teacher professional development

Procedia PDF Downloads 48

Authors: Francesca di Donato, Sara Trucco

Abstract:

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

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

Procedia PDF Downloads 35

Authors: Irina A. Martynenko, Viktoriia V. Pikalova

Abstract:

At the moment, there are more than a thousand law schools in Russia. The program of preparation in each of them without exception includes English language course. It is believed that lawyers in Russia are best trained at the MGIMO University, the All-Russian State University of Justice, Kutafin Moscow State Law University, Peoples’ Friendship University of Russia, Lomonosov Moscow State University, St. Petersburg State University, Diplomatic Academy of Russian Foreign Ministry and some others. Currently, the overwhelming majority of universities operate using the two-level system of education: bachelor's plus master's degree. Foreign languages are taught at both levels. The main example of consideration used throughout this paper is Kutafin Moscow State Law University being one of the best law schools in the country. The article examines traditions of teaching legal English in Russia and highlights problem arising in this process. The authors suggest ways of solving them in the scope of modern views and practice of teaching English for specific purposes.

Keywords: Kutafin Moscow State Law University, legal English, Russia, teaching

Procedia PDF Downloads 192

Authors: Chaiwat Tantarangsee

Abstract:

The purposes of this study are: 1) to study the frequent English writing errors of students registering the course: Reading and Writing English for Academic Purposes II, and 2) to find out the results of writing error correction by using coded indirect corrective feedback and writing error treatments. Samples include 28 2nd year English Major students, Faculty of Education, Suan Sunandha Rajabhat University. Tool for experimental study includes the lesson plan of the course; Reading and Writing English for Academic Purposes II, and tool for data collection includes 4 writing tests of short texts. The research findings disclose that frequent English writing errors found in this course comprise 7 types of grammatical errors, namely Fragment sentence, Subject-verb agreement, Wrong form of verb tense, Singular or plural noun endings, Run-ons sentence, Wrong form of verb pattern and Lack of parallel structure. Moreover, it is found that the results of writing error correction by using coded indirect corrective feedback and error treatment reveal the overall reduction of the frequent English writing errors and the increase of students’ achievement in the writing of short texts with the significance at .05.

Keywords: coded indirect corrective feedback, error correction, error treatment, frequent English writing errors

Procedia PDF Downloads 206

Authors: Manthekeleng Linake, Fesi Liziwe

Abstract:

The ongoing argument over the use of English as a learning and teaching language in schools was examined in this study. The nature of the language proficiency gap is particularly relevant in light of the present emphasis on learning and educational quality in contemporary debates, as well as the education sustainable development goal. As a result, an interpretivist paradigm, a qualitative technique, and a case study-based research design were used in the work. Two school principals, two teachers, two members of the School Governing Body (SGB), and four learners were chosen using purposive sampling from two schools in the Amathole West Education District. The researchers were able to acquire in-depth information on the disputes surrounding the use of English as a language of learning and teaching by using semi-structured interview questions and focus groups. Despite knowing that they do not have the potential to do well in English, teachers found that despite appreciating the value of mother tongue and cultural identity, they prefer to use English as the language of teaching in schools. The findings, on the other hand, revealed that proponents of mother-language-based education argue that learning one's mother tongue is a human right.

Keywords: English first additional language learners, social justice, human capabilities, language proficiency

Procedia PDF Downloads 111

Authors: Fang Tan

Abstract:

This research focuses on the appropriate use of lexical bundles in spoken discourse, particularly in English as a Foreign Language (EFL) classrooms in Northeast China. While previous studies have mainly examined lexical bundles in written discourse, there is a need to investigate their usage in spoken discourse due to the limited availability of spoken discourse corpora. English teachers’ use of lexical bundles is crucial for effective teaching and communication in the EFL classroom. The aim of this study is to investigate the functions of four-word lexical bundles in native English teachers’ EFL oral English classes in Northeast China. Specifically, the research focuses on the usage of stance bundles, which were found to be the most significant type of bundle in the analyzed corpus. By comparing the self-built university spoken English classroom discourse corpus with the other self-built university English for General Purposes (EGP) corpus, the study aims to highlight the difference in bundle usage between native and non-native teachers in EFL classrooms. The research employs a corpus-based study. The observed corpus consists of more than 300,000 tokens, in which the data has been collected in the past five years. The reference corpus is composed of over 800,000 tokens, in which the data has been collected over 12 years. All the primary data collection involved transcribing and annotating spoken English classes taught by native English teachers. The analysis procedures included identifying and categorizing four-word lexical bundles, with specific emphasis on stance bundles. Frequency counts, and comparisons with the Chinese English teachers’ corpus were conducted to identify patterns and differences in bundle usage. The research addresses the following questions: 1) What are the functions of four-word lexical bundles in native English teachers’ EFL oral English classes? 2) How do stance bundles differ in usage between native and non-native English teachers’ classes? 3) What implications can be drawn for English teachers’ professional development based on the findings? In conclusion, this study provides valuable insights into the usage of four-word lexical bundles, particularly stance bundles, in native English teachers’ EFL oral English classes in Northeast China. The research highlights the difference in bundle usage between native and non-native English teachers’ classes and provides implications for English teachers’ professional development. The findings contribute to the understanding of lexical bundle usage in EFL classroom discourse and have theoretical importance for language teaching methodologies. The self-built university English classroom discourse corpus used in this research is a valuable resource for future studies in this field.

Keywords: EFL classroom discourse, four-word lexical bundles, stance, implication

Procedia PDF Downloads 33

Authors: Jawharah Alasmari

Abstract:

In verb inflection, tense marks past/present/future action, and aspect marks progressive/continues perfect/completed actions. This usage and meaning of tense and aspect differ in Arabic and English. In this research, we applied data mining methods to test the predictive function of candidate features by using our dataset of Arabic verbs in-context, and their 7 translations. Weka machine learning classifiers is used in this experiment in order to examine the key features that can be used to provide guidance to enable a translator’s appropriate English translation of the Arabic verb tense and aspect.

Keywords: Arabic verb, English translations, mining methods, Weka software

Procedia PDF Downloads 246

Authors: Habibollah Mashhady, Moslem Fatollahi

Abstract:

This study tries to contrast the use of metadiscoursal markers in English and Persian Newspaper Editorials as persuasive text types. These markers are linguistic elements in the text which do not add to the propositional content of it, rather they serve to realize the Halliday’s (1985) textual and interpersonal functions of language. At first, some of the most common markers from five subcategories of Text Connectives, Illocution Markers, Hedges, Emphatics, and Attitude Markers were identified in both English and Persian newspapers. Then, the frequency of occurrence of these markers in both English and Persian corpus consisting of 44 randomly selected editorials (18,000 words in each) from several English and Persian newspapers was recorded. After that, using a two-way chi square analysis, the overall x2 obs was found to be highly significant. So, the null hypothesis of no difference was confidently rejected. Finally, in order to determine the contribution of each subcategory to the overall x 2 value, one-way chi square analyses were applied to the individual subcategories. The results indicated that only two of the five subcategories of markers were statistically significant. This difference is then attributed to the differing spirits prevailing in the linguistic communities involved. Regarding the minor research question it was found that, in contrast to English writers, Persian writers are more writer-oriented in their writings.

Keywords: metadiscoursal markers, textual meta-function, interpersonal meta-function, persuasive texts, English and Persian newspaper editorials

Procedia PDF Downloads 546

Authors: Xunan Huang, Caicai Zhang

Abstract:

This paper investigated the code-mixing features in Mandarin-English bilingual children in Singapore. First, it examined whether the code-mixing rate was different in Mandarin Chinese and English contexts. Second, it explored the syntactic categories of code-mixing in Singapore bilingual children. Moreover, this study investigated whether morphological information was preserved when inserting syntactic components into the matrix language. Data are derived from the Singapore Bilingual Corpus, in which the recordings and transcriptions of sixty English-Mandarin 5-to-6-year-old children were preserved for analysis. Results indicated that the rate of code-mixing was asymmetrical in the two language contexts, with the rate being significantly higher in the Mandarin context than that in the English context. The asymmetry is related to language dominance in that children are more likely to code-mix when using their nondominant language. Concerning the syntactic categories of code-mixing words in the Singaporean bilingual children, we found that noun-mixing, verb-mixing, and adjective-mixing are the three most frequently used categories in code-mixing in the Mandarin context. This pattern mirrors the syntactic categories of code-mixing in the Cantonese context in Cantonese-English bilingual children, and the general trend observed in lexical borrowing. Third, our results also indicated that English vocabularies that carry morphological information are embedded in bare forms in the Mandarin context. These findings shed light upon how bilingual children take advantage of the two languages in mixed utterances in a bilingual environment.

Keywords: bilingual children, code-mixing, English, Mandarin Chinese

Procedia PDF Downloads 185

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

Abstract:

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

Keywords: accounting profession, distance learning, ethics, workplace

Procedia PDF Downloads 167

Authors: John Lloyd Angolluan, Jennile Caday, Crystal Mae Estrella, Reike Alliyah Taladua, Zion Michael Ysulat

Abstract:

One of the requirements of having the ability to communicate in English is by having adequate vocabulary. Nowadays, people are more engaged in watching movie streams on which they can watch movies in a very portable way, such as Netflix. Wherein Netflix became global demand for online media has taken off in recent years. This research aims to know whether the use of bimodal subtitles on Netflix English movies can enhance vocabulary. This study is quantitative and utilizes a descriptive method, and this study aims to explore the use of bimodal subtitles on Netflix English movies to enhance the vocabulary of students. The respondents of the study were the selected Second-year English majors of Rizal Technological University Pasig and Boni Campus using the purposive sampling technique. The researcher conducted a survey questionnaire through the use of Google Forms. In this study, the weighted mean was used to evaluate the student's responses to the statement of the problems of the study of the use of bimodal subtitles on Netflix English movies. The findings of this study revealed that the bimodal subtitle on Netflix English movies enhanced students’ vocabulary learning acquisition by providing learners with access to large amounts of real and comprehensible language input, whether accidentally or intentionally, and it turns out that bimodal subtitles on Netflix English movies help students recognize vocabulary, which has a positive impact on their vocabulary building. Therefore, the researchers advocate that watching English Netflix movies enhances students' vocabulary by using bimodal subtitled movie material during their language learning process, which may increase their motivation and the usage of bimodal subtitles in learning new vocabulary. Bimodal subtitles need to be incorporated into educational film activities to provide students with a vast amount of input to expand their vocabulary.

Keywords: bimodal subtitles, Netflix, English movies, vocabulary, subtitle, language, media

Procedia PDF Downloads 53

Authors: Wongsim Manirath

Abstract:

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

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

Procedia PDF Downloads 440

Authors: Halima Zaman

Abstract:

This paper identifies real-life challenges faced by non-English-speaking learners. The author focuses on challenges both inside and outside the classroom. A qualitative approach has been applied to conduct the study with two different groups of ESOL (English to Speakers of Other Languages) learners. The author pays attention to the reasons behind the difficulties in controlling the learners’ focus within the classroom. Learners’ lifestyles, motivations, and previous educational backgrounds have been considered while determining the challenges they face within the classroom. Some existing challenges of teaching English to adults have been discussed in this paper; however, the primary focus is to observe those two groups of learners to identify their challenges. In this paper, the author has applied the academic knowledge of her Master of Arts in English Language teaching program to support and strengthen the observation of this case study. The paper ends with a number of recommendations that can be beneficial for newcomers to ESOL teaching and a scope of further exploratory research.

Keywords: ESOL, challenges, classroom, motivation, adult learners, teaching

Procedia PDF Downloads 54

Authors: Pradip Kumar Das

Abstract:

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

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

Procedia PDF Downloads 313

Authors: Ruwan Gunawardane

Abstract:

Second language teaching and learning is a complex process in which various factors are identified as having a negative impact on the competency in English among undergraduates of Sri Lanka. One such issue is the lack of intrinsic motivation among them to learn English despite the fact that they all know the importance of English. This study attempted to ascertain how the intrinsic motivation of undergraduates to learn English can be improved through reading out of curiosity. Humans are curious by nature, and cognitive psychology says that curiosity facilitates learning, memory, and motivation. The researcher carried out this study during the closure of universities due to the outbreak of the coronavirus through ‘Online Reading Café’, an online reading programme introduced by himself. He invited 1166 students of the Faculty of Science, University of Ruhuna, to read 50 articles taken from CNN and the BBC and posted at least two to three articles on the LMS of the faculty almost every day over a period of 23 days. The themes of the articles were based on the universe, exploration of planets, scientific experiments, evolution, etc., and the students were encouraged to collect as many words, phrases, and sentence structures as possible while reading and to form meaningful sentences using them. The data obtained through the students’ feedback was qualitatively analyzed. It was found that these undergraduates were interested in reading something out of curiosity, due to which intrinsic motivation is enhanced, and it facilitates competence in L2.

Keywords: English, competence, reading, curiosity

Procedia PDF Downloads 116

Authors: Angela McCaskill

Abstract:

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

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

Procedia PDF Downloads 226

Authors: Wannakarn Likitrattanaporn

Abstract:

The purposes of this investigation were to investigate the effects of applying linguistic principles and teaching techniques in teaching English through experimenting the Adapted English Lessons and to determine the teachers’ opinions as well as students’ opinions towards the Adapted Lessons. The subjects of the study were 5 Thai teachers, who teach English, and 85 Grade 10 mixed-ability students at Triamudom Suksa Pattanakarn Ratchada School, Bangkok, Thailand. The research instruments included the Adapted English Lessons, questionnaires asking teachers’ and students’ opinions towards the Adapted Lessons and the informal interview. The data from the research instruments was collected and analyzed concerning the teachers’ and students’ opinions towards adapting linguistic principles and teaching techniques. Linguistic principles of minimal pair and articulatory phonetics and teaching techniques of mimicry-memorization; vocabulary substitution drills, language pattern drills, reading comprehension exercise, practicing listening, speaking and writing skill and communicative activities; informal talk and free writing are applied. The data was statistically compiled according to an arithmetic percentage. The results showed that the teachers and students have very highly positive opinions towards adapting linguistic principles for teaching and learning phonological accuracy. Teaching techniques provided in the Adapted English Lessons can be used efficiently in the classroom. The teachers and students have positive opinions towards them too.

Keywords: applying linguistic principles and teaching techniques, teachers’ and students’ opinions, teaching English, the adapted English lessons

Procedia PDF Downloads 450

Authors: Wipada Prasansaph

Abstract:

The aim of this research is twofold: to develop a local literature (simplified English translation version) reading booklet for Thai primary school children (the fourth graders) and to encourage the love of reading in English by reading local literature. An excerpt from Thai literature namely Phra-apaimani, the reading requirement for Primary 4 was selected to be translated into English in simplified language with cartoon pictures to illustrate the key happenings of the story. After the first draft of the booklet development, the samples of the booklets were distributed to 3 educator experts to call for validity and comments on 1) the appropriateness of the English language, 2) the organization of the booklet, 3) the comprehension of the story, and 4) the relevance to the core curriculum of Basic Education of Thailand (B.E.2551). The IOC (Index of Item – Objective Congruence) was 0.9 indicated that the material is applicable (with some comments and suggestions). After the first amendment, the booklets were distributed to 30 fourth graders (in 3 schools – 10 in each school), 10 English teachers of Primary 4, and 10 educational supervisors for English subjects (in primary level) to call for comments on 1) the comprehension of the story 2) the organization of the booklet, and 3) the encouragement for the love of reading in English. The English reading booklet on Phra-apaimani for Thai primary children, the IOC questionnaire (with the open-ended questions) for the educator experts, and the rating scales for the students, the teachers, and the educational supervisors were used as the instruments of the research. The findings revealed that most students rated ‘positive’ level for the comprehension of the story, while the teachers and the educational supervisors rated ‘highly positive’. The 3 groups rated ‘highly positive’ for both the organization of the booklet and for the encouragement for the love of reading in English. It is recommended that there should be more production of English reading texts for children, especially the texts that children already have some background knowledge. Moreover, illustration is the most crucial part for the children’s reading texts.

Keywords: English language, reading skill, primary children, Thai literature

Procedia PDF Downloads 334

Authors: Farid Noor Romadlon

Abstract:

Welcoming the ASEAN Economic Community and globalization, people need to have a good communication skill. Being able to speak English is one of important qualification in this skill and as global citizen. This study focused on fostering fresh graduate students’ confidence in speaking English. So, students have good performance in speaking. There were thirty (30) students from first semester of English Education Department who joined Intensive Course class as the subject. They had poor motivation to speak English since English is a foreign language which is not exposed in their environment. This study used Three Communicative Activities technique in twelve successive meetings totally. It was done in two cycles (six meetings for each) since there were some activities should be improved in the first session (cycle). Oral test was administered to find the quantitative result and observation conducted to strengthen the finding. The result indicated that Three Communicative Activities improved students’ confidence in speaking English. They had significant progress in their performance in the class. The technique which allowed students to have more spaces to explore and express their ideas to their friends increased their confidence in their performance. The group or cooperative activities stimulated students to think critically in the discussion and promoted their confidence to talk more.

Keywords: students’ confidence, three communicative activities, speaking, Muria Kudus University

Procedia PDF Downloads 186