Search results for: first-year accounting students
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6523

Search results for: first-year accounting students

6403 The Relevance of Sustainability Skills for International Students

Authors: Mary Panko, Rashika Sharma

Abstract:

Sustainability often appears to be an unfamiliar concept to many international students that enrol in a New Zealand technological degree. Lecturers’ experiences with classroom interactions and evaluation of assessments indicate that studying the concept enlightens and enhances international students understanding of sustainability. However, in most cases, even after studying sustainability in their degree programme, students are not given an opportunity to practice and apply this concept into their professions in their home countries. Therefore, using a qualitative approach, the academics conducted research to determine the change in international students understanding of sustainability before and after their enrolment in an Applied Technology degree. The research also aimed to evaluate if international students viewed sustainability of relevance to their professions and whether the students felt that they will be provided with an opportunity to apply their knowledge about sustainability in the industry. The findings of the research are presented in this paper.

Keywords: education for sustainability, international students, vocational education

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6402 Perceptions of Chinese Top-up Students Transitioning through a Regional UK University: A Longitudinal Study Using the U-Curve Model

Authors: Xianghan O'Dea

Abstract:

This article argues an urgent need to better understand the personal experiences of Chinese top-up students studying in the UK since the number of Chinese students taking year-long top-up programmes in the UK has risen rapidly in recent years. This lack of knowledge could potentially have implications for the reputation of some UK institutions and also the attractiveness of the UK higher education sector to future international students. This longitudinal study explored the academic and social experiences of twelve Chinese top-up students in a UK institution in-depth and revealed that the students felt their experiences were influenced significantly by their surrounding contexts at the macro and meso levels, which, however, have been largely overlooked in existing research. This article suggests the importance of improving the communications between the partner institutions in China and the UK, and also providing sufficient pre-departure and after arrival support to Chinese top-up students at the institutional level.

Keywords: articulation agreements, Chinese top-up students, top-up programmes, U-curve

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6401 Survey Investigation of Perceptions of Technologists among Primary Students: Stereotypes, Diversity, and Their Use of Science, Technology, Engineering, and Mathematics

Authors: Tian Luo, Wing Mui Winnie So

Abstract:

Gaining career awareness in STEM is an important educational outcome in STEM education. While many studies focused on students’ understanding of scientists and engineers, very few studies explore students’ perceptions of technologists as a group of STEM professionals. In this study, 300 valid surveys which include drawing task and follow-up questions about technologist were collected from 4th to 6th grade students. The results showed that 75.1% of the students draw a technologist as a male and 19.3% draw a technologist as a female. Most students believe that technologists use math, science or engineering in their work and can name a few categories of technologists. The drawings also showed that students tend to present technologists as people who work with a computer.

Keywords: STEM (Science, Technology, Engineering, and Mathematics) education, elementary students, technologist, STEM careers

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6400 Inequalities in Higher Education and Students’ Perceptions of Factors Influencing Academic Performance

Authors: Violetta Parutis

Abstract:

This qualitative study aims to answer the following research questions: i) What are the factors that students perceive as relevant to a) promoting and b) preventing good grades? ii) How does socio-economic status (SES) feature in those beliefs? We conducted in-depth interviews with 19 first- and second-year undergraduates of varying SES at a research-intensive university in the UK. The interviews yielded eight factors that students perceived as promoting and six perceived as preventing good grades. The findings suggested one significant difference between the beliefs of low and high SES students in that low SES students perceive themselves to be at a greater disadvantage to their peers while high SES students do not have such beliefs. This could have knock-on effects on their performance.

Keywords: social class, education, academic performance, students’ beliefs

Procedia PDF Downloads 155
6399 The Comparison of Depression Level of Male Athlete Students with Non-Athlete Students

Authors: Seyed Hossein Alavi, Farshad Ghazalian, Soghra Jamshidi

Abstract:

The present study was done with the purpose of considering mental health and general purpose of describing and comparing depression level of athlete and non-athlete male students educational year of 2012 Research method in this study in proportion to the selective title, descriptive method is causative – comparative. Research samples were selected randomly from B.A students of different fields including 500 students. Average mean of research samples was between 20 to 25 years. Data collection tool is questionnaire of depression measurement of Aroun Beck (B.D.I) that analyzes and measures 21 aspects of depression in 6 ranges. Operation related to analysis of statistical data to extraction of results was done by SPSS software. To extraction of research obtained by comparison of depression level mean, show that the hypothesis of the research (H_1) based on the existence of the significance scientific difference was supported and showed that there’s a significance difference between depression level of athlete male students in comparison with depression level of non-athlete male students. Thus, depression level of athlete male students was lower in comparison with depression level of non-athlete male students.

Keywords: depression, athlete students, non-athlete students

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6398 Financial Instruments Disclosure: A Review of the Literature

Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

Abstract:

Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

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6397 Decision-Making, Student Empathy, and Cold War Historical Events: A Case Study of Abstract Thinking through Content-Centered Learning

Authors: Jeffrey M. Byford

Abstract:

The conceptualized theory of decision making on historical events often does not conform to uniform beliefs among students. When presented the opportunity, many students have differing opinions and rationales associated with historical events and outcomes. The intent of this paper was to provide students with the economic, social and political dilemmas associated with the autonomy of East Berlin. Students ranked seven possible actions from the most to least acceptable. In addition, students were required to provide both positive and negative factors for each decision and relative ranking. Results from this activity suggested that while most students chose a financial action towards West Berlin, some students had trouble justifying their actions.

Keywords: content-centered learning, cold war, Berlin, decision-making

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6396 Factors Affecting Happiness Learning of Students of Faculty of Management Science, Suan Sunandha Rajabhat University

Authors: Somtop Keawchuer

Abstract:

The objectives of this research are to compare the satisfaction of students, towards the happiness learning, sorted by their personal profiles, and to figure out the factors that affect the students’ happiness learning. This paper used survey method to collect data from 362 students. The survey was mainly conducted in the Faculty of Management Science, Suan Sunandha Rajabhat University, including 3,443 students. The statistics used for interpreting the results included the frequencies, percentages, standard deviations and One-way ANOVA. The findings revealed that the students are aware and satisfaction that all the factors in 3 categories (knowledge, skill and attitude) influence the happiness learning at the highest levels. The comparison of the satisfaction levels of the students toward their happiness learning leads to the results that the students with different genders, ages, years of study, and majors of the study have the similar satisfaction at the high level.

Keywords: happiness, learning satisfaction, students, Faculty of Management Science

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6395 The Attitude of Students towards the Use of the Social Networks in Education

Authors: Abdulmjeid Aljerawi

Abstract:

This study aimed to investigate the students' attitudes towards the use of social networking in education. Due to the nature of the study, and on the basis of its problem, objectives, and questions, the researcher used the descriptive approach. An appropriate questionnaire was prepared and validity and reliability were ensured. The questionnaire was then applied to the study sample of 434 students from King Saud University.

Keywords: social networks, education, learning, students

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6394 Partners Sharing Resources, Costs, and Risks

Authors: Lee Li

Abstract:

The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs.

Keywords: environmental dynamism, strategic alliances, resource/cost/risk sharing

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6393 Assessing Narcissism in Students of Psychology: An Administered Study

Authors: Sahiti Ganduri, Kavya Sreenivasan, Venya Lankala

Abstract:

The narcissistic personality is a condition that causes individuals to have an inflated perception of self, giving themselves higher self-importance. It is necessary and interesting to study narcissistic traits in students of different majors. This can be a crucial environmental or psychosocial marker/indicator of narcissism which can also be of substantial importance in the field of education. This study focuses on identifying narcissism in students of psychology background. The narcissistic personality inventory was administered to 114 psychology students of different universities (public and private) in India. The results of our study provided evidence of the fact that narcissistic traits are higher in male psychology students as compared to female psychology students. Further, this paper has provided evidence that narcissistic traits are higher in leaders as compared to non-leaders.

Keywords: college students, disorder, gender, leadership, narcissistic personality, personality, students, traits

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6392 The Sexual Knowledge, Attitudes and Behaviors of College Students from Only-Child Families: A National Survey in China

Authors: Jiashu Shen

Abstract:

This study aims at exploring the characteristics of sexual knowledge, attitudes, and behaviors of Chinese college students from the 'one-child' families compared with those with siblings. This study utilized the data from the 'National College Student Survey on Sexual and Reproductive Health 2019'. Multiple logistic regression analyses were used to assess the association between the 'only-child' and their sexual knowledge, sexual attitudes, sexual behaviors, and risky sexual behaviors (RSB) stratified by sex and home regions, respectively. Compared with students with siblings, the 'only-child' students scored higher in sex-related knowledge (only-child students: 4.49 ± 2.28, students with siblings: 3.60 ± 2.27). Stronger associations between only-child and more liberal sexual attitudes were found in urban areas, including the approval of premarital sexual intercourse (OR: 1.51, 95% CI: 1.50-1.65) and multiple sexual partners (OR: 1.85, 95% CI: 1.72-1.99). For risky sexual behaviors, being only-child is more likely to use condoms in first sexual intercourse, especially among male students (OR: 0.68, 95% CI: 0.58-0.80). Only-child students are more likely to have more sexual knowledge, more liberal sexual attitude, and less risky sexual behavior. Further health policy and sex education should focus more on students with siblings.

Keywords: attitudes and behaviors, only-child students, sexual knowledge, students with siblings

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6391 Improving Student Retention with Summer Bridge Programs

Authors: Elizabeth Watson, Sara Vogt

Abstract:

The transition from high school to college can be an exciting and confusing time for many students, especially college students with disabilities. In 1983, the University of Wisconsin-Whitewater created a Summer Transition Program (STP) for such students as part of a US Department of Education Demonstration Grant. This program offers incoming students the opportunity to take 2 college courses and live on campus for 4 weeks to help introduce and familiarize them with typical college expectations and support services. Over the past 30 years, 48% of the students have graduated, exceeding the national college graduation rate for students with disabilities. This mixed methods longitudinal study will discuss how this program has increased retention and graduation rates, and success in the co-curricular and living environments for students with disabilities.

Keywords: disability, transition, post-secondary education, retention

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6390 How To Get Students’ Attentions?: Little Tricks From 15 English Teachers In Labuan

Authors: Suriani Oxley

Abstract:

All teachers aim to conduct a successful and an effective teaching. Teacher will use a variety of teaching techniques and methods to ensure that students achieve the learning objectives but often the teaching and learning processes are interrupted by a number of things such as noisy students, students not paying attention, the students play and so on. Such disturbances must be addressed to ensure that students can concentrate on their learning activities. This qualitative study observed and captured a video of numerous tricks that teachers in Labuan have implemented in helping the students to pay attentions in the classroom. The tricks are such as Name Calling, Non-Verbal Clues, Body Language, Ask Question, Offer Assistance, Echo Clapping, Call and Response & Cues and Clues. All of these tricks are simple but yet interesting language learning strategies that helped students to focus on their learning activities.

Keywords: paying attention, observation, tricks, learning strategies, classroom

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6389 Physics Motivation and Research: Understanding the 21st Century Learners of Today

Authors: Von Anthony G. Torio

Abstract:

Motivation and research are significant determinants of a student’s success in the school and in future careers. This study aimed to give a picture of the physics motivation of students in a tertiary level institution, as well as their research area and working preference, to create a picture of the nature of the representative youths of today. It was found that male students have higher motivation than female students in all components of motivation with intrinsic motivation leading the six components of motivation. In addition, male students (M = 4.27; SD = 0.74) were found to have significantly higher motivation as compared to female students (M = 3.77; SD = 0.89) with a computed t(64) value of 2.41 with p < 0.05 and Cohen’s d of 0.61. The students’ preference to work in groups of three rather than working individually suggests that students of the batch have small working groups that they depend on rather than working alone. The majority of the students also preferred conducting studies on the social sciences.

Keywords: motivation, physics, research, physics motivation, physics education, Philippines

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6388 Burnout and Personality Characteristics of University Students

Authors: Tazvin Ijaz, Rabia Khan

Abstract:

The current study was conducted to identify the predictors of burnout among university students. The sample for the study was collected through simple random sampling. The tools to measure burnout and personality characteristics included Indigenous burnout scale and Eysenck personality inventory respectively. Results indicated that neurotic personality traits significantly predicts burnout among university students while extraversion does not lead to burnout. Results also indicated female students experience more burnout than male students. It was also found that family size and birth order did not affected the level of burnout. Results of the study are discussed to explain association between etiological factors and burnout with in Pakistani cultural context.

Keywords: burnout, students, neuroticism, extraversion

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6387 Teaching: Using Co-teaching as an Instructional Model

Authors: Beverley Gallimore

Abstract:

The Individuals with Disabilities Education Act of 2004 (IDEA) has helped to improve outcomes for students with special education needs. Through IDEA, students with Special Education Needs (SEN) have opportunities for more equitable education within the General Education classroom. However, students with disabilities lack access to instructions that can help them to maximize their fullest learning potential. Recently, educational stakeholders have emphasized Integrated Co-teaching as a tool to increase engagement and learning outcomes for students with disabilities in general education classrooms. As a result of this new approach, general and special education teachers are working collaboratively to teach students with disabilities. However, co-teaching models are not properly designed and structured to effectively benefit students with disabilities. Teachers must be oriented correctly in the co-teaching models if it is to be beneficial for students.

Keywords: CO-teaching, differentiation, equitable, collaborative

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6386 College Students’ Multitasking and Its Causes

Authors: Huey-Wen Chou, Shuo-Heng Liang

Abstract:

This study focuses on studying college students’ multitasking with cellphones/laptops during lectures. In-class multitasking behavior is defined as the activities students engaged that are irrelevant to learning. This study aims to understand if students' learning engagement affects students' multitasking as well as to investigate the causes or motivations that contribute to the occurrence of multitasking behavior. Survey data were collected and analyzed by PLS method and multiple regression to test the research model and hypothesis. Major results include: 1. Students' multitasking motivation positively predicts students’ in-class multitasking. 2. Factors affecting multitasking in class, including efficiency, entertainment and social needs, significantly impact on multitasking. 3. Polychronic personality traits will positively predict students’ multitasking. 4. Students' classroom learning engagement negatively predicts multitasking. 5. Course attributes negatively predict student learning engagement and positively predict student multitasking.

Keywords: engagement, monochronic personality, multitasking, learning, personality traits

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6385 Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors

Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

Abstract:

Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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6384 Cognitive Approach at the Epicenter of Creative Accounting in Cameroonian Companies: The Relevance of the Psycho-Sociological Approach and the Theory of Cognitive Dissonance

Authors: Romuald Temomo Wamba, Robert Wanda

Abstract:

The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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6383 Classifying Students for E-Learning in Information Technology Course Using ANN

Authors: Sirilak Areerachakul, Nat Ployong, Supayothin Na Songkla

Abstract:

This research’s objective is to select the model with most accurate value by using Neural Network Technique as a way to filter potential students who enroll in IT course by electronic learning at Suan Suanadha Rajabhat University. It is designed to help students selecting the appropriate courses by themselves. The result showed that the most accurate model was 100 Folds Cross-validation which had 73.58% points of accuracy.

Keywords: artificial neural network, classification, students, e-learning

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6382 The Effect of Accounting Conservatism on Cost of Capital: A Quantile Regression Approach for MENA Countries

Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

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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6381 Attitudes of Secondary School Students towards Biology in Birnin Kebbi Metropolis, Kebbi State, Nigeria

Authors: I. A. Libata

Abstract:

The present study was carried out to determine the attitudes of Secondary School Students towards Biology in Birnin Kebbi metropolis. The population of the study is 2680 SS 2 Secondary School Students in Birnin Kebbi metropolis. Proportionate random sampling was used in selecting the samples. Oppinnionnaire was the only instrument used in the study. The instrument was subjected to test-retest reliability. The reliability index of the instrument was 0.69. Overall scores of the Students were analyzed and a mean score was determined, the mean score of students was 85. There were no significant differences between the attitudes of male and female students. The results also revealed that there was significant difference between the attitude of science and art students. The results also revealed that there was significant difference between the attitude of public and private school students. The study also reveals that majority of students in Birnin Kebbi Metropolis have positive attitudes towards biology. Based on the findings of this study, the researcher recommended that teachers should motivate students, which they can do through their teaching styles and by showing them the relevance of the learning topics to their everyday lives. Government and the school management should create the learning environment that helps motivate students not only to come to classes but also want to learn and enjoy learning Biology.

Keywords: attitudes, students, Birnin-Kebbi, metropolis

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6380 Utilization of Hybrid Teaching Methods to Improve Writing Skills of Undergraduate Students

Authors: Tahira Zaman

Abstract:

The paper intends to discover the utility of hybrid teaching methods to aid undergraduate students to improve their English academic writing skills. A total of 45 undergraduate students were selected randomly from three classes from varying language abilities, with the research design of monitoring and rubrics evaluation as a means of measure. Language skills of the students were upgraded with the help of experiential learning methods using reflective writing technique, guided method in which students were merely directed to correct form of writing techniques along with self-guided method for the students to produce a library research-based article measured through a standardized rubrics provided. The progress of the students was monitored and checked through rubrics and self-evaluation and concluded that a change was observed in the students’ writing abilities.

Keywords: self evaluation, hybrid, self evaluation, reflective writing

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6379 Response of First Bachelor of Medicine, Bachelor of Surgery (MBBS) Students to Integrated Learning Program

Authors: Raveendranath Veeramani, Parkash Chand, H. Y. Suma, A. Umamageswari

Abstract:

Background and Aims: The aim of this study was to evaluate students’ perception of Integrated Learning Program[ILP]. Settings and Design: A questionnaire was used to survey and evaluate the perceptions of 1styear MBBS students at the Department of Anatomy at our medical college in India. Materials and Methods: The first MBBS Students of Anatomy were involved in the ILP on the Liver and extra hepatic biliary apparatus integrating the Departments of Anatomy, Biochemistry and Hepato-biliary Surgery. The evaluation of the ILP was done by two sets of short questionnaire that had ten items using the Likert five-point grading scale. The data involved both the students’ responses and their grading. Results: A majority of students felt that the ILP was better in as compared to the traditional lecture method of teaching.The integrated teaching method was better at fulfilling learning objectives (128 students, 83%), enabled better understanding (students, 94%), were more interesting (140 students, 90%), ensured that they could score better in exams (115 students, 77%) and involved greater interaction (100 students, 66%), as compared to traditional teaching methods. Most of the students (142 students, 95%) opined that more such sessions should be organized in the future. Conclusions: Responses from students show that the integrated learning session should be incorporated even at first phase of MBBS for selected topics so as to create interest in the medical sciences at the entry level and to make them understand the importance of basic science.

Keywords: integrated learning, students response, vertical integration, horizontal integration

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6378 Economics in Primary Schools – Positive Education and Well-being

Authors: Judit Nagy

Abstract:

Many scientific studies claim that financial education should start as early as possible. Children are much more capable of and willing to absorb new concepts than adults. If we introduce children to financial knowledge early, their behaviour and attitudes to this subject will change, increasing later success in this area of life. However, poor financial decisions may entail severe consequences, not only to individuals but even to the wider society. Good financial decisions and economic attitudes may contribute to economic growth and well-being. Whilst in several countries, education about financial awareness and fundamentals is available, the understanding and acquisition of complex economic knowledge and the development of children’s independent problem-solving skills are still lacking. The results suggest that teaching economic and financial knowledge through accounting and making lectures interactive by using special tools of positive education is critical to stimulating children’s interest. Eighty percent of the students in the study liked the combined and interactive lecture. Introducing this kind of knowledge to individuals is a relevant objective, even at the societal level.

Keywords: positive psychology, education innovation, primary school, gender, economics, accounting, finance, personal finance, mathematics, economic growth, well-being, sustainability

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6377 A Study on Pakistani Students’ Attitude towards Learning Mathematics and Science at Secondary Level

Authors: Aroona Hashmi

Abstract:

Student’s success in Mathematics and Science depends upon their learning attitude towards both subjects. It also influences the participation rate of the learner. The present study was based on a survey of high school students about their attitude towards Mathematics and Science at Secondary level. Students of the both gender constitute the population of this study. Sample of the study was 276 students and 20 teachers from 10 Government schools from Lahore District. Questionnaire and interview were selected as tool for data collection. The results showed that Pakistani students’ positive attitude towards learning Mathematics and Science. There was a significance difference between the students’ attitude towards learning Mathematics and no significance difference was found in the students’ attitude towards learning Science at Secondary level.

Keywords: attitude, mathematics, science, secondary level

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6376 Regulation, Supervision and Accounting Conservatism: Interaction of the Three Pillars of Basel II to Achieve Quality of Reporting Earnings in Worldwide Banks

Authors: I. Diaz Sanchez, I. M. Martinez-Conesa, M. Illueca

Abstract:

Accounting conservatism is a desirable quality of earnings that is positively associated with the stridency of regulatory and supervisory regimen and high market discipline. But how these three pillars interact each other is the main research question that is not empirically solved. We analyze how regulatory and supervisory regimes interact with the market discipline measures, such as listing status, ownership and market concentration using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009. We evidence that regulation a supervision and extend on which they are enforcement is a strong mechanism to achieved accounting conservatism in those countries or situations where the market discipline fails. Generally, the supervisory power reinforces the effect of listing status, ownership and concentration on conservatism, while capital regulatory mitigates the effect of market discipline on conservatism. This paper may contribute to debate about the mechanism introduced by Basel III that strongly increases the regulation, his enforcement, and the supervisory power after long deregulation period. Although Market discipline is relevant to achieve the financial stability, strong Pillar I and II can ensure the quality of the accounting earnings to prevent bank failures.

Keywords: accounting conservatism, bank regulation, bank supervision, loan loss recognition, market discipline

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6375 Students’ Attitudes towards Self-Directed Learning out of Classroom: Indonesian Context

Authors: Silmy A. Humaira'

Abstract:

There is an issue about Asian students including Indonesian students that tend to behave passively in the classroom and depend on the teachers’ instruction. Regarding this statement, this study attempts to address the Indonesian high school students’ attitudes on whether they have initiative and be responsible for their learning out of the classroom and if so, why. Therefore, 30 high school students were asked to fill out the questionnaires and interviewed in order to figure out their attitudes towards self-directed learning. The descriptive qualitative research analysis adapted Knowles’s theory (1975) about Self-directed learning (SDL) to analyze the data. The findings show that the students have a potential to possess self-directed learning through ICT, but they have difficulties in choosing appropriate learning strategy, doing self-assessment and conducting self-reflection. Therefore, this study supports the teacher to promote self-directed learning instruction for successful learning by assisting students in dealing with those aforementioned problems. Furthermore, it is expected to be a beneficial reference which gives new insights on the self-directed learning practice in specific context.

Keywords: ICT, learning autonomy, students’ attitudes, self-directed learning

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6374 Attitude towards Biology among Academic Talented Students in Term of Gender: Case Study of ASASIpintar Pre–University Programme

Authors: Sy Ing Ong, N. Norazman, H. W. You, A. Zahidi, R. Ahmad Faisal

Abstract:

The decline in students’ involvement in the fields of Science, Technology, Engineering and Mathematics (STEM) worldwide is alarming. In Malaysia, this scenario also draws the attention of Ministry of Education due to the high demand for professionals in STEM industries and for the sake of country development. Intensive researches have been done worldwide to identify the best solution to improve the enrolment of students in science studies. Attitude is being identified as one of the key factors that will influence students’ interest and achievement in academic. Male students are always associated with negative attitudes compared to female students towards the study of Biological science. Hence, this study investigates the attitudes of students towards Biology in the setting of an academic talented institution in Malaysia namely ASASIpintar Pre-University Programme. A total of 84 students were randomly selected from 127 students as the samples of this study. The instrument of Biology Attitude Scale (BAS) from Russell and Hollander (1975) was used to identify the attitudes of samples. Based on the analysis, there was no significant difference in the students’ mean attitude towards Biology subject in this institution between genders with a significant level of p = 0.05. This indicated that gender is not a key factor that influences students’ attitude towards Biology in this study. Future research can be done on other factors that will contribute to the attitude of students towards biology in Malaysia, especially for academically talented students.

Keywords: academic talented, attitude, biology, gender

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