Search results for: accounting students
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6520

Search results for: accounting students

6280 Learning Preference in Nursing Students at Boromarajonani College of Nursing Chon Buri

Authors: B. Wattanakul, G. Ngamwongwan, S. Ngamkham

Abstract:

Exposure to different learning experiences contributes to changing in learning style. Addressing students’ learning preference could help teachers provide different learning activities that encourage the student to learn effectively. Purpose: The purpose of this descriptive study was to describe learning styles of nursing students at Boromarajonani College of Nursing Chon Buri. Sample: The purposive sample was 463 nursing students who were enrolled in a nursing program at different academic levels. The 16-item VARK questionnaire with 4 multiple choices was administered at one time data collection. Choices have consisted with modalities of Visual, Aural, Read/write, and Kinesthetic measured by VARK. Results: Majority of learning preference of students at different levels was visual and read/write learning preference. Almost 67% of students have a multimodal preference, which is visual learning preference associated with read/write or kinesthetic preference. At different academic levels, multimodalities are greater than single preference. Over 30% of students have one dominant learning preference, including visual preference, read/write preference and kinesthetic preference. Analysis of Variance (ANOVA) with Bonferroni adjustment revealed a significant difference between students based on their academic level (p < 0.001). Learning style of the first-grade nursing students differed from the second-grade nursing students (p < 0.001). While learning style of nursing students in the second-grade has significantly varied from the 1st, 3rd, and 4th grade (p < 0.001), learning preference of the 3rd grade has significantly differed from the 4th grade of nursing students (p > 0.05). Conclusions: Nursing students have varied learning styles based on their different academic levels. Learning preference is not fixed attributes. This should help nursing teachers assess the types of changes in students’ learning preferences while developing teaching plans to optimize students’ learning environment and achieve the needs of the courses and help students develop learning preference to meet the need of the course.

Keywords: learning preference, VARK, learning style, nursing

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6279 Factors Predicting Preventive Behavior for Osteoporosis in University Students

Authors: Thachamon Sinsoongsud, Noppawan Piaseu

Abstract:

This predictive study was aimed to 1) describe self efficacy for risk reduction and preventive behavior for osteoporosis, and 2) examine factors predicting preventive behavior for osteoporosis in nursing students. Through purposive sampling, the sample included 746 nursing students in a public university in Bangkok, Thailand. Data were collected by a self-reported questionnaire on self efficacy and preventive behavior for osteoporosis. Data were analyzed using descriptive statistics and multiple regression analysis with stepwise method. Results revealed that majority of the students were female (98.3%) with mean age of 19.86 + 1.26 years. The students had self efficacy and preventive behavior for osteoporosis at moderate level. Self efficacy and level of education could together predicted 35.2% variance of preventive behavior for osteoporosis (p< .001). Results suggest approaches for promoting preventive behavior for osteoporosis through enhancing self efficacy among nursing students in a public university in Bangkok, Thailand.

Keywords: osteoporosis, self-efficacy, preventive behavior, nursing students

Procedia PDF Downloads 341
6278 Attitude toward Co-education among Saudi Universities Students

Authors: Mohammed Mohsen Ahmed Al Azab

Abstract:

Co-education at universities is one of the options that may have an economic as well as social benefit, as it may have a positive impact on improving relationships between students and increasing competitiveness among them, which may have positive effects on educational achievement and alleviate some social problems such as divorce. There is, to the best knowledge of the researcher, no studies tested the subject matter of the current study in Saudi society. The Saudi society is undergoing radical changes at all levels. The current study aims to identify the attitudes of university students toward co-education, the differences between male and female students from various specialties in their attitudes towards co-education, and the relationship of this to the educational level of the parent (educated-uneducated) using the descriptive, comparative, correlational approach. The study sample (n = 200) was chosen randomly among male and female students at King Saud University. The researcher prepared and used an attitude scale. Results showed positive attitudes towards co-education among university students (mean = 3.7, Std. = 0.45). It was also shown that there are significant differences between students’ attitudes towards co-education that can be attributed to their field of study, with students in scientific majors scoring higher than humanities counterparts. Findings also show differences between students’ attitudes towards co-education that can be attributed to the educational level of the parent, where the attitudes of those whose parents received some education were more positive. The results did not indicate any differences between students’ attitudes towards co-education that can be attributed to their gender.

Keywords: attitude, co-education, university students, level of parental education

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6277 Personal Perception of the Acoustic Properties of Three Different Rooms for Music Lessons

Authors: Natalia Ivanova, Konstantin Adamov

Abstract:

The importance of acoustics in music classes made us analyse three music rooms in a Bulgarian school. The same music piece was performed in every one of the classrooms. The recording was played to 2 groups of students. A survey was then taken among those students in order to determine their personal preferences and impressions of the acoustic. The results show differences in the preferences of older students compared to younger ones. Results of the survey show a correlation between older students’ preferences and the standard requirements. However, we discover that younger students’ classrooms should be further analysed and adapted to their needs and preferences.

Keywords: acousic, building acoustic, sound quality, scool acoustic

Procedia PDF Downloads 74
6276 Affirming Students’ Attention and Perceptions on Prezi Presentation via Eye Tracking System

Authors: Mona Masood, Norshazlina Shaik Othman

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The purpose of this study was to investigate graduate students’ visual attention and perceptions of a Prezi presentation. Ten post-graduate master students were presented with a Prezi presentation at the Centre for Instructional Technology and Multimedia, Universiti Sains Malaysia (USM). The eye movement indicators such as dwell time, average fixation on the areas of interests, heat maps and focus maps were abstracted to indicate the students’ visual attention. Descriptive statistics was employed to analyze the students’ perception of the Prezi presentation in terms of text, slide design, images, layout and overall presentation. The result revealed that the students paid more attention to the text followed by the images and sub heading presented through the Prezi presentation.

Keywords: eye tracking, Prezi, visual attention, visual perception

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6275 E-Learning in Primary Science: Teachers versus Students

Authors: Winnie Wing Mui So, Yu Chen

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This study investigated primary school teachers’ and students’ perceptions of science learning in an e-learning environment. This study used a multiple case study design and involved eight science teachers and their students from four Hong Kong primary schools. The science topics taught included ‘season and weather’ ‘force and movement’, ‘solar and lunar eclipse’ and ‘living things and habitats’. Data were collected through lesson observations, interviews with teachers, and interviews with students. Results revealed some differences between the teachers’ and the students’ perceptions regarding the usefulness of e-learning resources, the organization of student-centred activities, and the impact on engagement and interactions in lessons. The findings have implications for the more effective creation of e-learning environments for science teaching and learning in primary schools.

Keywords: e-learning, science education, teacher' and students' perceptions, primary schools

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6274 Students’ Perception of Guided Imagery Improving Anxiety before Examination: A Qualitative Study

Authors: Wong Ka Fai

Abstract:

Introduction: Many students are worried before an examination; that is a common picture worldwide. Health problems from stress before examination were insomnia, tiredness, isolation, stomach upset, and anxiety. Nursing students experienced high stress from the examination. Guided imagery is a healing process of applying imagination to help the body heal, survive, or live well. It can bring about significant physiological and biochemical changes, which can trigger the recovery process. A study of nursing students improving their anxiety before examination with guided imagery was proposed. Aim: The aim of this study was to explore the outcome of guided imagery on nursing students’ anxiety before examination in Hong Kong. Method: The qualitative study method was used. 16 first-year students studying nursing programme were invited to practice guided imagery to improve their anxiety before the examination period. One week before the examination, the semi-structured interviews with these students were carried out by the researcher. Result: From the content analysis of interview data, these nursing students showed considerable similarities in their anxiety perception. Nursing students’ perceived improved anxiety was evidenced by a reduction of stressful feelings, improved physical health, satisfaction with daily activities, and enhanced skills for solving problems and upcoming situations. Conclusion: This study indicated that guided imagery can be used as an alternative measure to improve students’ anxiety and psychological problems.

Keywords: nursing students, perception, anxiety, guided imagery

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6273 A Comparative Analysis of Vocabulary Learning Strategies among EFL Freshmen and Senior Medical Sciences Students across Different Fields of Study

Authors: M. Hadavi, Z. Hashemi

Abstract:

Learning strategies play an important role in the development of language skills. Vocabulary learning strategies as the backbone of these strategies have become a major part of English language teaching. This study is a comparative analysis of Vocabulary Learning Strategies (VLS) use and preference among freshmen and senior EFL medical sciences students with different fields of study. 449 students (236 freshman and 213 seniors) participated in the study. 64.6% were female and 35.4% were male. The instrument utilized in this research was a questionnaire consisting of 41 items related to the students’ approach to vocabulary learning. The items were classified under eight sections as dictionary strategies, guessing strategies, study preferences, memory strategies, autonomy, note- taking strategies, selective attention, and social strategies. The participants were asked to answer each item with a 5-point Likert-style frequency scale as follows:1) I never or almost never do this, 2) I don’t usually do this, 3) I sometimes do this, 4) I usually do this, and 5)I always or almost always do this. The results indicated that freshmen students and particularly surgical technology students used more strategies compared to the seniors. Overall guessing and dictionary strategies were the most frequently used strategies among all the learners (p=0/000). The mean and standard deviation of using VLS in the students who had no previous history of participating in the private English language classes was less than the students who had attended these type of classes (p=0/000). Female students tended to use social and study preference strategies whereas male students used mostly guessing and dictionary strategies. It can be concluded that the senior students under instruction from the university have learned to rely on themselves and choose the autonomous strategies more, while freshmen students use more strategies that are related to the study preferences.

Keywords: vocabulary leaning strategies, medical sciences, students, linguistics

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6272 Career Decisiveness among Indian College Going Students: A Psychosocial Study

Authors: Preeti Nakhat, Neeta Sinha

Abstract:

Career plays an indispensable role in shaping one’s outlook on life. Choosing right career adds 'feathers to the life' whereas wrong career decision 'takes a toll 'in one’s life. It is pivotal for the students to know the career opportunities related to their field where they can escalate and excel. With the aim to comprehend certainty and indecisiveness in career decision among college students, a study will be conducted. The study focuses to gain insight on decisiveness and indecisiveness of career among the students. The hypotheses for the study are (1) There is no relation between the medium of education (vernacular/English medium) and career decisiveness among the college students. (2) There is no relation between the faculty(science, commerce, arts)chosen and career decisiveness. (3)There is no relation between father’s qualification and career decisiveness. To test the aforementioned hypotheses, a survey questionnaire will be used. The questionnaire is 'Career decision scale' by Samuel H. Osipow. This study will include 200 college going students. The data will be collected from first, second, third, and fourth year students. Statistical analysis of the data collected with be done through SPSS/Excel calculation and then the hypotheses will be tested.

Keywords: career decisiveness, career indecisiveness, college students, career

Procedia PDF Downloads 271
6271 Learning Model Applied to Cope with Professional Knowledge Gaps in Final Project of Information System Students

Authors: Ilana Lavy, Rami Rashkovits

Abstract:

In this study, we describe Information Systems students' learning model which was applied by students in order to cope with professional knowledge gaps in the context of their final project. The students needed to implement a software system according to specifications and design they have made beforehand. They had to select certain technologies and use them. Most of them decided to use programming environments that were learned during their academic studies. The students had to cope with various levels of knowledge gaps. For that matter they used learning strategies that were organized by us as a learning model which includes two phases each suitable for different learning tasks. We analyze the learning model, describing advantages and shortcomings as perceived by the students, and provide excerpts to support our findings.

Keywords: knowledge gaps, independent learner skills, self-regulated learning, final project

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6270 Mathematics Anxiety and Attitude among Nigerian University Library and Information Science Undergraduate Students

Authors: Fredrick Olatunji Ajegbomogun, Clement Ola Adekoya

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Mathematics has, for ages, been an essential subject in the education curriculum across the globe. The word mathematics scares the majority of undergraduate students and even more library and information science (LIS) students who have not seen the pertinence of the subject to their academic pursuits. This study investigated mathematics anxiety and attitudes among LIS undergraduate students in Nigerian universities. The study adopted a descriptive survey research design. Multi-stage and convenient sampling techniques were used for the study. Data were collected using a questionnaire and analyzed using descriptive statistical tools. It was found that mathematics is important in LIS education. The students displayed a high level of anxiety toward mathematics. The students have a negative attitude toward mathematics. However, the hypotheses tested revealed that while the LIS female undergraduate students displayed low levels of anxiety and a positive attitude toward mathematics, the level of anxiety of the male undergraduate students was high, and their attitude toward mathematics was negative. It was recommended that LIS undergraduate students develop a positive attitude towards mathematics and appreciate that the paradigm shift in the practice of librarianship is towards mathematics as a way of developing technological tools (hardware and software) to facilitate the effective delivery of library services.

Keywords: anxiety, attitude, library and information science, mathematics anxiety, undergraduate students, Nigerian universities

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6269 The Application of Mapping, Practicing, Using Strategy with Instructional Materials Based on the School Curriculum toward the English Achievement of Indonesian EFL Students

Authors: Eny Syatriana

Abstract:

English proficiency of Indonesian secondary school students is below standard. The low proficiency may come from poor teaching materials that do not meet the students’ need. The main objective for English teachers is to improve the English proficiency of the students. The purpose of this study is to explore the application Mapping, Practicing, Using (MPU) strategy with Instructional Materials Based on the School Curriculum toward the English achievement of Indonesian EFL Students. This paper is part my dissertation entitles 'Designing instructional materials for secondary school students based on the school curriculum' consisting of need analysis, design, development, implementation, and evaluation; this paper discusses need analysis and creates a model of creating instructional materials through deep discussion among teachers of secondary schools. The subject consisted of six English teachers and students of three classes at three different secondary schools in Makassar, South Sulawesi, Indonesia. Pretest and posttest design were administered to see the effectiveness of the MPU strategy. Questionnaires were administered to see the teachers and students’ perception toward the instructional materials. The result indicates that the MPU strategy is effective in improving the English achievement; instructional materials with different strategies improve the English achievement of the students. Both teachers and students argue that the presented instructional materials are effective to be used in the teaching and learning process to increase the English proficiency of the students.

Keywords: proficiency, development, English for secondary school students, instructional materials

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6268 Development and Validation of Research Process for Enhancing Humanities Competence of Medical Students

Authors: S. J. Yune, K. H. Park

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The purpose of this study was to examine the validity of the research process for enhancing the humanities competence of the medical students. The research process was developed to be operated as a core subject course of 3 semesters. Among them, the research process for enhancing humanities capacity consisted of humanities and societies (6 teams) and education-psychology (2teams). The subjects of this study were 88-second grade students and 22 professors who participated in the research process. Among them, 13 professors participated in the study of humanities and 37 students. In the validity test, the professors were more likely to have more validity in the research process than the students in all areas of logic (p = .001), influence (p = .037), process (p = .001). The validity of the professor was higher than that of the students. The professors highly evaluated the students' learning outcomes and showed the most frequency to the prize group. As a result of analyzing the agreement between the students and the professors through the Kappa coefficient, the agreement degree of communication and cooperation competence was moderate to .430. Problem-solving ability was .340, which showed a fair degree of agreement. However, other factors showed only a slight degree of agreement of less than .20.

Keywords: research process, medical school, humanities competence, validity verification

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6267 Deposit Guarantee Fund: One Perspective

Authors: Rute Abreu, Fátima David, Liliane Cristina Segura

Abstract:

The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.

Keywords: deposit guarantee fund, Portugal, accounting, financial report

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6266 Students’ Attitudes towards Reading as a Determinant of Performance in O’ Level English in Oyo State Secondary Schools, Nigeria

Authors: Adebimpe Olubunmi Adebanjo

Abstract:

This study observed students’ attitudes towards reading as a determinant of performance in O’ Level English in Oyo state secondary schools. Random sampling technique was used to select two schools from each of the five geo-political zones of the state while stratified sampling technique was used to select twenty students from each of the ten schools. A researcher designed questionnaire was used to gather information on students’ attitudes while a prepared test based on O’ Level syllabus was stapled to each of the questionnaire to ascertain their level of achievement in O’ Level English. The Percentage, Mean, Standard Deviation, Chi-square and Pearson Contingency Coefficient were used to answer and test the research questions and hypotheses raised. The findings showed that the general attitude of students towards reading was ambivalent; the general level of achievement was also low. The findings also revealed that there was a significant difference in the attitudes of students to reading on the basis of gender and home background. Students from educated homes also had better attitudes towards reading than their counterparts from illiterate homes. The findings also showed that there was a significant relationship between students’ attitudes to reading and their performance in O’ Level English. Students with positive attitude to reading had better grades in O’ Level English than students with ambivalent and negative attitudes. Based on the findings, it was recommended that students should change their attitudes to reading; the school and the home were also advised to always encourage students to read.

Keywords: positive, ambivalent, negative attitudes, o' level English

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6265 The Attitude of Second Year Pharmacy Students towards Lectures, Exams and E-Learning

Authors: Ahmed T. Alahmar

Abstract:

There is an increasing trend toward student-centred interactive e-learning methods and students’ feedback is a valuable tool for improving learning methods. The aim of this study was to explore the attitude of second year pharmacy students at the University of Babylon, Iraq, towards lectures, exams and e-learning. Materials and methods: Ninety pharmacy students were surveyed by paper questionnaire about their preference for lecture format, use of e-files, theoretical lectures versus practical experiments, lecture and lab time. Students were also asked about their predilection for Moodle-based online exams, different types of exam questions, exam time and other extra academic activities. Results: Students prefer to read lectures on paper (73.3%), use of PowerPoint file (76.7%), short lectures of less than 10 pages (94.5%), practical experiments (66.7%), lectures and lab time of less than two hours (89.9% and 96.6 respectively) and intra-lecture discussions (68.9%). Students also like to have paper-based exam (73.3%), short essay (40%) or MCQ (34.4%) questions and also prefer to do extra activities like reports (22.2%), seminars (18.6%) and posters (10.8%). Conclusion: Second year pharmacy students have different attitudes toward traditional and electronic leaning and assessment methods. Using multimedia, e-learning and Moodle are increasingly preferred methods among some students.

Keywords: pharmacy, students, lecture, exam, e-learning, Moodle

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6264 The Impact of Unconditional and Conditional Conservatism on Cost of Equity Capital: A Quantile Regression Approach for MENA Countries

Authors: Khalifa Maha, Ben Othman Hakim, Khaled Hussainey

Abstract:

Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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6263 Motivations for Using Social Networking Sites by College Students for Educational Purposes

Authors: Kholoud H. Al-Zedjali, Abir S. Al-Harrasi, Ali H. Al-Badi

Abstract:

Recently there has been a dramatic proliferation in the number of social networking sites (SNSs) users; however, little is published about what motivates college students to use SNSs in education. The main goal of this research is to explore the college students’ motives for using SNSs in education. A conceptual framework has therefore been developed to identify the main factors that influence/motivate students to use social networking sites for learning purposes. To achieve the research objectives a quantitative method was used to collect data. A questionnaire has been distributed amongst college students. The results reveal that social influence, perceived enjoyment, institute regulation, perceived usefulness, ranking up-lift, attractiveness, communication tools, free of charge, sharing material and course nature all play an important role in the motivation of college students to use SNSs for learning purposes.

Keywords: Social Networking Sites (SNSs), education, college students, motivations

Procedia PDF Downloads 229
6262 Effect of Human Resources Accounting on Financial Performance of Banks in Nigeria

Authors: Oti Ibiam, Alexanda O. Kalu

Abstract:

Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties in order to meaningful investment decisions. In recent time, firms focus has shifted to human resource accounting so as to ensure efficiency and effectiveness in their operations. This study focused on the effect of human resource accounting on the financial performance of Banks in Nigerian. The problem that led to the study revolves around the current trend whereby Nigeria banks do not efficiently account for the input of human resource in their annual statement, thereby instead of capitalizing human resources in their statement of financial position; they expend it in their income statement thereby reducing their profit after tax. The broad objective of this study is to determine the extent to which human resource accounting affects the financial performance and value of Nigerian Banks. This study is therefore considered significant because, there are still universally, grey areas to be sorted out on the subject matter of human resources accounting. In the bid to achieve the study objectives, the researcher gathered data from sixteen commercial banks. Data were collected from both primary and secondary sources using an ex-post facto research design. The data collected were then tabulated and analyzed using the multiple regression analysis. The result of hypothesis one revealed that there is a significant relationship between Capitalized Human Resource Cost and post capitalization Profit before tax of banks in Nigeria. The finding of hypothesis two revealed that the association between Capitalized Human Resource Cost and post capitalization Net worth of banks in Nigeria is significant. The finding in Hypothesis three reveals that there is a significant difference between pre and post capitalization profit before tax of banks in Nigeria. The study concludes that human resources accounting positively influenced financial performance of banks in Nigeria within the period under study. It is recommended that standards should be set for human resources identification and measurement in the banking sector and also the management of commercial banks in Nigeria should have a proper appreciation of human resource accounting. This will enable managers to take right decision regarding investment in human resource. Also, the study recommends that policies on enhancing the post capitalization profit before tax of banks in Nigeria should pay great attention to capitalized human resources cost, net worth and total asset as the variables significantly influenced post capitalization profit before tax of the studied banks in Nigeria. The limitation of the study centers on the limited number of years and companies that was adopted for the study.

Keywords: capitalization, human resources cost, profit before tax, net worth

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6261 A Case Study in Using Gamification in the Mobile Computing Course

Authors: Rula Al Azawi, Abobaker Shafi

Abstract:

The purpose of this paper is to use gamification technology in the mobile computing course to increase students motivation and engagement. The game applied to be designed by students focusing also to design educational game for children with age six years. This game will teach the students how to learn in a fun way. Our case study is implemented at Gulf College which is affiliated with Staffordshire University-UK. Our game design was applied to teach students Android Studio software by designing an educational game. Our goal with gamification is to improve student attendance, increase student engagement, problem solving and user stratification. Finally, we describe the findings and results of our case study. The data analysis and evaluation are based on students feedback, staff feedback and the final marking grades for the students.

Keywords: gamification, educational game, android studio software, students motivation and engagement

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6260 Ifrs Adoption, Enforcement, and the Value Relevant of Accounting Amounts: The Particular Case of South Africa

Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

Abstract:

South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

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6259 Iranian Students’ and Teachers’ Perceptions of Effective Foreign Language Teaching

Authors: Mehrnoush Tajnia, Simin Sadeghi-Saeb

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Students and teachers have different perceptions of effectiveness of instruction. Comparing students’ and teachers’ beliefs and finding the mismatches between them can increase L2 students’ satisfaction. Few studies have taken into account the beliefs of both students and teachers on different aspects of pedagogy and the effect of learners’ level of education and contexts on effective foreign language teacher practices. Therefore, the present study was conducted to compare students’ and teachers’ perceptions on effective foreign language teaching. A sample of 303 learners and 54 instructors from different private language institutes and universities participated in the study. A questionnaire was developed to elicit participants’ beliefs on effective foreign language teaching and learning. The analysis of the results revealed that: a) there is significant difference between the students’ beliefs about effective teacher practices and teachers’ belief, b) Class level influences students’ perception of effective foreign language teacher, d) There is a significant difference of opinion between those learners who study foreign languages at university and those who study foreign language in private institutes with respect to effective teacher practices. The present paper concludes that finding the gap between students’ and teachers’ beliefs would help both of the groups to enhance their learning and teaching.

Keywords: effective teacher, effective teaching, students’ beliefs, teachers’ beliefs

Procedia PDF Downloads 289
6258 The Research Experiences of Supervisors and Postgraduate Research Students at One South African Higher Education Institution

Authors: Madoda Cekiso, Thenjiwe Meyiwa

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Successful postgraduate supervision involves possessing research capabilities, being knowledgeable in specific disciplines, understanding interpersonal relations, exercising mentoring/guidance skills and having appropriate knowledge of own institutional regulatory systems for postgraduate studies. On the other hand, postgraduate students are expected to know what the postgraduate journey entails and the elements and requirements of a postgraduate study. This paper sought to explore and analyse the research experiences of supervisors and postgraduate research students at one South African higher education institution. The study was qualitative in nature and a case study design was followed. The sample was purposively selected and comprised 25 postgraduate students and 20 postgraduate supervisors from one Faculty of the said university. The study findings revealed that there was no clear contract or memorandum of understanding between the postgraduate students and their supervisors. As a result, both supervisors and postgraduate students were not aware of their responsibilities. Both supervisors and postgraduate students complained about the non-availability of postgraduate facilities and resources for postgraduate students. The results further revealed that the allocation of students to supervisors who are not experts in a particular field was a challenge for both postgraduate students and supervisors. The results also revealed that the supervisors were not happy about the commitment of the postgraduate students towards their studies. The supervisors also complained about the postgraduate students who cannot work independently. Based on the findings, the authors recommended that a memorandum of understanding between a postgraduate student and a supervisor might solve some of the challenges. We further recommended a match between the supervisor’s expertise and the student’s focus area.

Keywords: feedback, mentoring, postgraduate, supervisors, student, memorandum of understanding

Procedia PDF Downloads 162
6257 Effect of Sustainability Accounting Disclosure on Financial Performance of Listed Brewery Firms in Nigeria

Authors: Patricia Chinyere Oranefo

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

Keywords: sustainability, accounting, disclosure, financial performance

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6256 [Keynote Speech]: Guiding Teachers to Make Lessons Relevant, Appealing, and Personal (RAP) for Academically-Low-Achieving Students in STEM Subjects

Authors: Nazir Amir

Abstract:

Teaching approaches to present science and mathematics content amongst academically-low-achieving students may need to be different than approaches that are adopted for the more academically-inclined students, primarily due to the different learning needs and learning styles of these students. In crafting out lessons to motivate and engage these students, teachers need to consider the backgrounds of these students and have a good understanding of their interests so that lessons can be presented in ways that appeal to them, and made relevant not just to the world around them, but also to their personal experiences. This presentation highlights how the author worked with a Professional Learning Community (PLC) of teachers in crafting out fun and feasible classroom teaching approaches to present science and mathematics content in ways that are made Relevant, Appealing, and Personal (RAP) to groups of academically-low-achieving students in Singapore. Feedback from the students and observations from their work suggest that they were engaged through the RAP-modes of instruction, and were able to appreciate the role of science and mathematics through a variety of low-cost design-based STEM (Science, Technology, Engineering, and Mathematics) activities. Such results imply that teachers teaching academically-low-achieving students, and those in under-resourced communities, could consider infusing RAP-infused instructions into their lessons in getting students develop positive attitudes towards STEM subjects.

Keywords: STEM Education, STEAM Education, Curriculum Instruction, Academically At-Risk Students, Singapore

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6255 An Analysis of How Students Perceive Their Self-Efficacy in Online Speaking Classes

Authors: Heny Hartono, Cecilia Titiek Murniati

Abstract:

The pandemic has given teachers and students no other choice but having full online learning. In such an emergency situation as the time of the covid-19 pandemic, the application of LMS (Learner Management System) in higher education is the most reasonable solution for students and teachers. In fact, the online learning requires all elements of a higher education systems, including the human resources, infrastructure, and supporting systems such as the application, server, and stable internet connection. The readiness of the higher education institution in preparing the online system may secure those who are involved in the online learning process. It may also result in students’ self-efficacy in online learning. This research aimed to investigate how students perceive their self-efficacy in online English learning, especially in speaking classes which is considered as a productive language skill. This research collects qualitative data with narrative inquiry involving 25 students of speaking classes as the respondents. The results of this study show that students perceive their self-efficacy in speaking online classes as not very high.

Keywords: self-efficacy, online learning, speaking class, college students, e-learning

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6254 Overconfidence and Self-Attribution Bias: The Difference among Economic Students at Different Stage of the Study and Non-Economic Students

Authors: Vera Jancurova

Abstract:

People are, in general, exposed to behavioral biases, however, the degree and impact are affected by experience, knowledge, and other characteristics. The purpose of this article is to study two of defined behavioral biases, the overconfidence and self-attribution bias, and its impact on economic and non-economic students at different stage of the study. The research method used for the purpose of this study is a controlled field study that contains questions on perception of own confidence and self-attribution and estimation of limits to analyse actual abilities. The results of the research show that economic students seem to be more overconfident than their non–economic colleagues, which seems to be caused by the fact the questionnaire was asking for predicting economic indexes and own knowledge and abilities in financial environment. Surprisingly, the most overconfidence was detected by the students at the beginning of their study (1st-semester students). However, the estimations of real numbers do not point out, that economic students have better results by the prediction itself. The study confirmed the presence of self-attribution bias at all of the respondents.

Keywords: behavioral finance, overconfidence, self-attribution, heuristics and biases

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6253 How to Guide Students from Surface to Deep Learning: Applied Philosophy in Management Education

Authors: Lihong Wu, Raymond Young

Abstract:

The ability to learn is one of the most critical skills in the information age. However, many students do not have a clear understanding of what learning is, what they are learning, and why they are learning. Many students study simply to pass rather than to learn something useful for their career and their life. They have a misconception about learning and a wrong attitude towards learning. This research explores student attitudes to study in management education and explores how to intercede to lead students from shallow to deeper modes of learning.

Keywords: knowledge, surface learning, deep learning, education

Procedia PDF Downloads 467
6252 Representation of Self and the Client in Social Work Students’ Report

Authors: Unity Nkateng

Abstract:

New forms of academic writing such as apprenticeship genres are developing in the field of applied linguistics. However, these perspectives have not adequately addressed the issue of social work students in Botswana. The paper addresses the issue of academic writing with special attention to the types of documents written by University of Botswana (UB) social work students on their fieldwork placement. The research method for this study combines two major research tools in the qualitative inquiry which are text analysis and interviews in order to investigate the context in which the texts are produced. 12 students were consulted and gave their consent for the study. 26 case reports were collected from the Department of Social work at the University of Botswana. The findings show that the case reports students write during their fieldwork placements have 6 moves, which focus on the clients’ story and describe what the students have done and achieved. The significance is that the discrepancy between professional writing and students writing raise questions about the extent to which students are being prepared for professional writing. Students have indicated that their academic writing varies according to the preferences of individual lecturers rather than the requirement of the work situation.

Keywords: apprenticeship genres, client's voice, material processes, relational possesive processes

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6251 Using Thinking Blocks to Encourage the Use of Higher Order Thinking Skills among Students When Solving Problems on Fractions

Authors: Abdul Halim Abdullah, Nur Liyana Zainal Abidin, Mahani Mokhtar

Abstract:

Problem-solving is an activity which can encourage students to use Higher Order Thinking Skills (HOTS). Learning fractions can be challenging for students since empirical evidence shows that students experience difficulties in solving the fraction problems. However, visual methods can help students to overcome the difficulties since the methods help students to make meaningful visual representations and link abstract concepts in Mathematics. Therefore, the purpose of this study was to investigate whether there were any changes in students’ HOTS at the four highest levels when learning the fractions by using Thinking Blocks. 54 students participated in a quasi-experiment using pre-tests and post-tests. Students were divided into two groups. The experimental group (n=32) received a treatment to improve the students’ HOTS and the other group acted as the control group (n=22) which used a traditional method. Data were analysed by using Mann-Whitney test. The results indicated that during post-test, students who used Thinking Blocks showed significant improvement in their HOTS level (p=0.000). In addition, the results of post-test also showed that the students’ performance improved significantly at the four highest levels of HOTS; namely, application (p=0.001), analyse (p=0.000), evaluate (p=0.000), and create (p=0.000). Therefore, it can be concluded that Thinking Blocks can effectively encourage students to use the four highest levels of HOTS which consequently enable them to solve fractions problems successfully.

Keywords: Thinking Blocks, Higher Order Thinking Skills (HOTS), fractions, problem solving

Procedia PDF Downloads 236