Search results for: Accounting education
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1507

Search results for: Accounting education

1447 The Tendencies of Development of the Management in the Education System of the Republic of Kazakhstan

Authors: Altynai Zhaitapova, Aizhan Satyvaldiyeva

Abstract:

In this article the authors investigate the main tendencies of development of the management in the education system of the Republic of Kazakhstan: problems, solutions and development of the education system of Kazakhstan in the realities of globalization.

Keywords: Change management, education, globalization, innovations management systems, quality of education.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1627
1446 Digital Learning and Entrepreneurship Education: Changing Paradigms

Authors: Shivangi Agrawal, Hsiu-I Ting

Abstract:

Entrepreneurship is an essential source of economic growth and a prominent factor influencing socio-economic development. Entrepreneurship education educates and enhances entrepreneurial activity. This study aims to understand current trends in entrepreneurship education and evaluate the effectiveness of diverse entrepreneurship education programs. An increasing number of universities offer entrepreneurship education courses to create and successfully continue entrepreneurial ventures. Despite the prevalence of entrepreneurship education, research studies lack inconsistency about the effectiveness of entrepreneurship education to promote and develop entrepreneurship. Strategies to develop entrepreneurial attitudes and intentions among individuals are hindered by a lack of understanding of entrepreneurs' educational purposes, components, methodology, and resources required. Lack of adequate entrepreneurship education has been linked with low self-efficacy and lack of entrepreneurial intent. Moreover, in the age of digitisation and during the COVID-19 pandemic, digital learning platforms (e.g. online entrepreneurship education courses and programs) and other digital tools (e.g. digital game-based entrepreneurship education) have become more relevant to entrepreneurship education. This paper contributes to the continuation of academic literature in entrepreneurship education by evaluating and assessing current trends in entrepreneurship education programs, leading to better understanding to reduce gaps between entrepreneurial development requirements and higher education institutions.

Keywords: entrepreneurship education, digital technologies, academic entrepreneurship, COVID-19

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1629
1445 Effectiveness and Equity: New Challenges for Social Recognition in Higher Education

Authors: Correa Arias, César

Abstract:

Today, Higher Education in a global scope is subordinated to the greater institutional controls through the policies of the Quality of Education. These include processes of over evaluation of all the academic activities: students- and professors- performance, educational logistics, managerial standards for the administration of institutions of higher education, as well as the establishment of the imaginaries of excellence and prestige as the foundations on which universities of the XXI century will focus their present and future goals and interests. But at the same time higher education systems worldwide are facing the most profound crisis of sense and meaning and attending enormous mutations in their identity. Based in a qualitative research approach, this paper shows the social configurations that the scholars at the Universities in Mexico build around the discourse of the Quality of Education, and how these policies put in risk the social recognition of these individuals.

Keywords: Higher education, quality of education, social recognition, social configurations.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1324
1444 Online Teaching Methods and Student Satisfaction during a Pandemic

Authors: Anita Kéri

Abstract:

With the outbreak of the global pandemic of COVID-19, online education characterizes today’s higher education. For some higher education institutions (HEIs), the shift from classroom education to online solutions was swift and smooth, and students are continuously asked about their experience regarding online education. Therefore, there is a growing emphasis on student satisfaction with online education, a field that had emerged previously, but has become the center of higher education and research interest today. The aim of the current paper is to give a brief overview of the tools used in the online education of marketing-related classes at the examined university and to investigate student satisfaction with the applied teaching methodologies with the tool of a questionnaire. Results show that students are most satisfied with their teachers’ competences and preparedness, while they are least satisfied with online class quality, where it seems that further steps are needed to be taken.

Keywords: Online teaching, pandemic, satisfaction, students.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 671
1443 Education in the Constitutions: The Comparison of Turkey with Indonesia, France, Japan, South Africa, and the United States of America

Authors: Mehmet Durnali

Abstract:

The main purpose of this study is to find out, analyze and discuss basic principles of education and training in the constitutions, including the latest amendment, of France, Indonesia, Japan, South Africa, the United States of America, and Turkey. This research specifically aims at establishing a framework in order to compare educational values such as right of education, responsibilities of states and those of people, and other issues pertaining to education in the Constitution of Turkey to others. Additionally, it emphasizes the meaning of education in constitution, the reasons for references to education in constitutions and why it is important for people, states or nations and state organs. Qualitative analysis technique is performed to accomplish the aim of this study. Maximum variation sampling is used. The main data source of the analysis is official organic laws of those countries. The data is examined by using descriptive and content analysis method.

Keywords: Education in the constitution, education law, legal principles of education, right to education.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1561
1442 Interactive Methods of Design Education as the Principles of Social Implications of Modern Communities

Authors: Pelin Yildiz

Abstract:

The term interactive education indicates the meaning related with multidisciplinary aspects of distance education following contemporary means around a common basis with different functional requirements. The aim of this paper is to reflect the new techniques in education with the new methods and inventions. These methods are better supplied by interactivity. The integration of interactive facilities in the discipline of education with distance learning is not a new concept but in addition the usage of these methods on design issue is newly being adapted to design education. In this paper the general approach of this method and after the analysis of different samples, the advantages and disadvantages of these approaches are being identified. The method of this paper is to evaluate the related samples and then analyzing the main hypothesis. The main focus is to mention the formation processes of this education. Technological developments in education should be filtered around the necessities of the design education and the structure of the system could then be formed or renewed. The conclusion indicates that interactive methods of education in design issue is a meaning capturing not only technical and computational intelligence aspects but also aesthetical and artistic approaches coming together around the same purpose.

Keywords: Interactive education, distance learning, designeducation, computational intelligence.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1598
1441 Risk in the South African Sectional Title Industry: An Assurance Perspective

Authors: Leandi Steenkamp

Abstract:

The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: Assurance, audit, audit risk, body corporate, corporate governance, sectional title.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1234
1440 Impacts of E-learning in Nursing Education: In the Light of Recent Studies

Authors: A.Ö. İlkay, C.O. Zeynep

Abstract:

Information and Communication Technologies (ICT) has changed our life and learn. ICT bares doors to new innovative methods to deliver education. E-learning is a part of ICT and has been endorsed as a tool for developing “21st century skills” in higher education. The aim of this review is to establish the impacts of e-learning in undergraduate nursing education. A systematic literature review was conducted to assess the impacts of e-learning in nursing education by using Akdeniz University electronic databases. According to results, we can decelerate that the nursing faculties cannot treat e-learning methods as a single tool. E-learning should be used with a good understanding of learners’ needs.

Keywords: E-learning, nursing education, systematic literature review.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4563
1439 The Anthropological Determination of Pedagogy

Authors: Sara Kakuk

Abstract:

Pedagogy has always been open to other disciplines that reflect about the educational process (philosophy, sociology, psychology, anthropology, technology, etc.). Its interdisciplinary openness puts education, as the subject of pedagogy within a broader context of the community, enabling the knowledge of other disciplines to contribute to a better understanding of the fundamental pedagogical notion of education. The purpose of pedagogy as a science serves humans, strives towards humans, must be for humans, and this is its ultimate goal. Humans are essentially dependent on education, which is also considered as a category of humans’ being, because through education an entire world develops in humans. Anthropological assumptions of humans as "deficient beings" see the solution in education, but they also indicate a wealth of shortcomings, because they provide an opportunity for enrichment and formation of culture, living and the self. In that context, this paper illustrates the determination of pedagogy through an anthropological conception of humans and the phenomenon of education. It presents a review of anthropological ideas about education, by providing an analysis of relevant literature dealing with the anthropological notion of humans, which provides fruitful conditions for a pedagogical reconsideration of education.

Keywords: Pedagogy, education, humans, anthropology, culture.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2633
1438 1Malaysia: National Education Challenge and Nation Building

Authors: Mohd Ridhuan Tee Abdullah, Ong Hai Liaw, Wan Norhasniah Wan Husin

Abstract:

The main issue discussed is on the role of education system in the process of nation building as a means in uniting different community ethnics which later on, hoped to shape the future ethnic relation of this country. It is generally known that political socialization experienced by each ethnic community has given birth to a vernacular education system, separated along the ethnic line. Every community shapes their own education system based on their respective mother tongue language, however all are based on the same curriculum. As a result the role of education as a uniting force is not significantly effective. Historically, it has been shown that government efforts to unite the country education system under the wing of national education system (national school) is not that successful since every community (Chinese) will defend the existence of their community education system because they want to spur their mother tongue language. The clash between national education system and vernacular education system is the root cause of stalemate in the ethnic relation in Malaysia and it always becomes a flash point when the issue is raised. The question now is what is the best solution to enhance the national education system in multiethnic Malaysia?

Keywords: Political socialization, education, national unity, national school, vernacular school and 1Malaysia

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3800
1437 Development of Researcher Knowledge in Mathematics Education: Towards a Confluence Framework

Authors: I. Kontorovich, R. Zazkis

Abstract:

We present a framework of researcher knowledge development in conducting a study in mathematics education. The key components of the framework are: knowledge germane to conducting a particular study, processes of knowledge accumulation, and catalyzing filters that influence a researcher decision making. The components of the framework originated from a confluence between constructs and theories in Mathematics Education, Higher Education and Sociology. Drawing on a self-reflective interview with a leading researcher in mathematics education, Professor Michèle Artigue, we illustrate how the framework can be utilized in data analysis. Criteria for framework evaluation are discussed.

Keywords: Community of practice, knowledge development, mathematics education research, researcher knowledge.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1803
1436 The Capabilities Approach as a Future Alternative to Neoliberal Higher Education in the MENA Region

Authors: Ranya Elkhayat

Abstract:

This paper aims at offering a futures study for higher education in the Middle East. Paying special attention to the negative impacts of neoliberalism, the paper will demonstrate how higher education is now commodified, corporatized and how arts and humanities are eschewed in favor of science and technology. This conceptual paper argues against the neoliberal agenda and aims at providing an alternative exemplified in the Capabilities Approach with special reference to Martha Nussbaum’s theory. The paper is divided into four main parts: the current state of higher education under neoliberal values, a prediction of the conditions of higher education in the near future, the future of higher education using the theoretical framework of the Capabilities Approach, and finally, some areas of concern regarding the approach. The implications of the study demonstrate that Nussbaum’s Capabilities Approach will ensure that the values of education are preserved while avoiding the pitfalls of neoliberalism.

Keywords: Capabilities approach, education future, higher education, MENA.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 631
1435 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).

The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3085
1434 The Meaning and Structure of Ecological Education of Biology Specialists in Kazakhstan

Authors: E. Tazabekova, B. Amirasheva, L. Amirasheva

Abstract:

This article examines the nature and structure of ecological education of biology specialists in Kazakhstan. Also characterizes the ecological education in high school and specific features in training of biology specialists.

Keywords: Ecological education, environment.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1469
1433 Discrimination in Primary Education in the Slums of Turkey: Problems about Equity of Education

Authors: Erten Gokce

Abstract:

This study was carried out in Ankara, the capital city of Turkey, in order to determine how people living in the slums of Ankara benefit from educational equality. Within the scope of the research, interviews were made with 64 families whose children have been getting education from the primary schools of these parts and the data of the study was collected by the researcher. The results of the research demonstrate that the children getting education in the slums of Ankara can not experience educational equality and justice. The results of this study show that the opportunities of the schools in the slums of Ankara are very limited, so the individuals in these districts can not equally benefit from the education. The families are aware of the problem they are faced with. KeywordsDiscrimination, inequality, primary education, slums of Turkey.

Keywords: Discrimination, inequality, primary education, slums of Turkey.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1568
1432 The Management and Funding of Education in Nigeria

Authors: Teryima Oralu, Babatunde Kasim Oladele

Abstract:

This paper looks at the management and funding of education in Nigeria. The concept of management and administration has been concisely defined. Also the historical background of educational management in Nigeria has been discussed alongside the management of primary education, secondary education and tertiary education in Nigeria. Furthermore, the funding of education has also been concisely discussed in this paper alongside the various sources of funds available to education in Nigeria. The sources include government grant, school fees, external aids, school revenue yielding businesses and so on. The budgetary allocation of Nigeria to education from 1999 to 2013 was also highlighted in this in paper and it was discovered that the lowest allocation was in 1999 with 4.46% while the highest allocation was in 2006 with 10.43%. It is also of note that, Nigeria is still yet to meet the recommendation of UNESCO of 26% budgetary allocation to education by developing countries. Recommendations have been drawn that the government should increase budgetary allocation to this sector in a consistent manner because of its importance to the national economy, hoping that with proper monitoring of fund, it would contribute more significantly to the development of the country. An effective utilization of such funds is also advocated for greater achievements. All organs of the government should exhibit good corporate governance and transparency and so on.

Keywords: Education, funding, management, Nigeria.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7509
1431 Design and Development of an MPH Program for Distance Education Delivery

Authors: Steven R. Hawks

Abstract:

The Master-s of Public Health (MPH) degree is growing in popularity among a number of higher education institutions throughout the world as a distance education graduate program. This paper offers an overview of program design and development strategies that promote successful distance delivery of MPH programs. Design and development challenges are discussed in terms of type of distance delivery, accreditation, student demand, faculty development, user needs, course content, and marketing strategies. The ongoing development of a distance education MPH program at Utah State University will be used to highlight and consider various aspects of this important but challenging process.

Keywords: Public health, course content, distance education, higher education, graduate students.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1415
1430 The Prospects and Challenges of Open Learning and Distance Education in Malawi

Authors: Andrew Chimpololo

Abstract:

Open and distance learning is a fairly new concept in Malawi. The major public provider, the Malawi College of Distance Education, rolled out its activities only about 40 years ago. Over the years, the demand for distance education has tremendously increased. The present government has displayed positive political will to uplift ODL as outlined in the Malawi Growth and Development Strategy as well as the National Education Sector Plan. A growing national interest in education coupled with political stability and a booming ICT industry also raise hope for success. However, a fragile economy with a GNI per capita of -US$ 200 over the last decade, poor public funding, erratic power supply and lack of expertise put strain on efforts towards the promotion of ODL initiatives. Despite the challenges, the nation appears determined to go flat out and explore all possible avenues that could revolutionise education access and equity through ODL.

Keywords: challenges, distance education, Malawi, openlearning, prospects.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3669
1429 The Impact of the Information Technologies on the Accounting Department of the Romanian Companies

Authors: Valentin Florentin Dumitru

Abstract:

The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: Information technologies, impact, company, Romania, empirical study.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1504
1428 Teacher Education Reform and InternationalGlobalization Hegemony: Issues and Challengesin Turkish Teacher Education

Authors: Ismail Guven

Abstract:

Educational reforms are focused point of different nations. New reform movements generally claim that something is wrong with the current state of affairs, and that the system is deficient in its goals, its accomplishments and it is accused not being adopted into global changes all over the world. It is the same for Turkish education system. It is considered those recent reforms of teacher education in Turkey and the extent to which they reflect a response to global economic pressures. The paper challenges the view that such imposes are inevitable determinants of educational policy and argues that any country will need to develop its own national approach to modernizing teacher education in light of the global context and its particular circumstances. It draws on the idea of reflexive modernization developed by educators and discusses its implications for teacher education policy. The paper deals with four themes teacher education in last decade policy in Turkey; the shift away from the educational disciplines, the shift towards school-based approaches, and the emergence of more centralized forms of accountability of teacher competence.

Keywords: Teacher education, globalization, Turkey.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2335
1427 A Computer Aided Model for Supporting Design Education

Authors: Leyla Y. Tokman, Rusen Yamaçlı

Abstract:

Educating effective architect designers is an important goal of architectural education. But what contributes to students- performance, and to critical and creative thinking in architectural design education? Besides teaching architecture students how to understand logical arguments, eliminate the inadequate solutions and focus on the correct ones, it is also crucial to teach students how to focus on exploring ideas and the alternative solutions and seeking for other right answers rather than one. This paper focuses on the enhancing architectural design education and may provide implications for enhancing teaching design.

Keywords: Architectural education, design studio, teaching method, GUI-Graphical User Interface.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1802
1426 Research on the Teaching Quality Evaluation of China’s Network Music Education APP

Authors: Guangzhuang Yu, Chun-Chu Liu

Abstract:

With the advent of the Internet era in recent years, social music education has gradually shifted from the original entity education mode to the mode of entity plus network teaching. No matter for school music education, professional music education or social music education, the teaching quality is the most important evaluation index. Regarding the research on teaching quality evaluation, scholars at home and abroad have contributed a lot of research results on the basis of multiple methods and evaluation subjects. However, to our best knowledge the complete evaluation model for the virtual teaching interaction mode of the emerging network music education Application (APP) has not been established. This research firstly found out the basic dimensions that accord with the teaching quality required by the three parties, constructing the quality evaluation index system; and then, on the basis of expounding the connotation of each index, it determined the weight of each index by using method of fuzzy analytic hierarchy process, providing ideas and methods for scientific, objective and comprehensive evaluation of the teaching quality of network education APP.

Keywords: Network music education APP, teaching quality evaluation, index, connotation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 796
1425 Knowledge and Attitude: Challenges for Continuing Education in Health

Authors: André M. Senna, Mary L. G. S. Senna, Rosa M. Machado-de-Sena

Abstract:

One of the great challenges presented in educational practice is how to ensure the students not only acquire knowledge of training courses throughout their academic life, but also how to apply it in their current professional activities. Consequently, aiming to incite changes in the education system of healthcare professionals noticed the inadequacy of the training providers to solve the social problems related to health, the education related to these procedures should initiate in the earliest years of process. Following that idea, there is another question that needs an answer: If the change in the education should start sooner, in the period of basic training of healthcare professionals, what guidelines should a permanent education program incorporate to promote changes in an already established system? For this reason, the objective of this paper is to present different views of the teaching-learning process, with the purpose of better understanding the behavior adopted by healthcare professionals, through bibliographic study. The conclusion was that more than imparting knowledge to the individual, a larger approach is necessary on permanent education programs concerning the performance of professional health services in order to foment significant changes in education.

Keywords: Health education, continuing education, training, behavior.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 885
1424 The Strategy of the Innovation Alliance in Higher Education

Authors: Juha Kettunen

Abstract:

The purpose of this study is to visualize the strategic network of higher education institutions and its strategic directions. The strategy map of the balanced scorecard approach is developed to describe the strategic objectives and their causal relationships in higher education. The empirical part of the study presents the survey results of the desired strategic directions of the network obtained from the teachers and other staff of the member institutions. Research and development projects are the most important form of activity in the network, but education and many other forms also turn out to be important. The results of this study support the argument that a strategic innovation alliance is a suitable and useful way to promote collaboration among European higher education institutions. The results of the study can be used by those who wish to promote such international collaboration among higher education institutions.

Keywords: Balanced scorecard, higher education, social networking, strategic planning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1795
1423 Web-GIS based Outdoor Education Program for Junior High Schools

Authors: Noriyoshi Hosoya, Kayoko Yamamoto

Abstract:

This study, focusing on the importance of encouraging outdoor activities for children, aims to propose and implement a Web-GIS based outdoor education program for junior high schools, which will then be evaluated by users. Specifically, for the purpose of improved outdoor activities in the junior high school education, the outdoor education program, with chiefly using the Web-GIS that provides a good information provision and sharing tool, is proposed and implemented before being evaluated by users. The conclusion of this study can be summarized in the following two points. (1) A five -step outdoor education program based on Web-GIS was proposed for a “second school" at junior high schools that was then implemented before being evaluated by teachers as users. (2) Based on the results of evaluation by teachers, it was clear that the general operation of Web-GIS based outdoor education program with them only is difficult due to their lack of knowledge regarding Web-GIS and that support staff who can effectively utilize Web-GIS are essential.

Keywords: Outdoor Education, Web-Based GIS (Geographical Information Systems), Junior High Schools, School Education

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1547
1422 The Study of Cost Accounting in S Company Based On TDABC

Authors: Heng Ma

Abstract:

Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: Third-party logistics enterprises, TDABC, cost management, S company.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2384
1421 Education in Technology for Sustainable Development Applied to School Gardens

Authors: Sara Blanc, José V. Benlloch-Dualde, Laura Grindei, Ana C. Torres, Angélica Monteiro

Abstract:

This paper presents a study that leads an experience by introducing digital learning applied to a case study focused on primary and secondary school garden-based education. The approach represents an example for interaction among different education and research agents at different countries and levels, such as universities, public and private researches and schools, to get involved in the implementation of education for sustainable development that will make students become more sensible to natural environment, more responsible for their consumption, more aware about waste reduction and recycling, more conscious of the sustainable use of natural resources and, at the same time, more ‘digitally competent’. The experience was designed attending to the European digital education context and OECD (Organization for Economic Co-operation and Development) directives in transversal skills education. The paper presents the methodology carried out in the study as well as outcomes obtained from the experience.

Keywords: School gardens, primary education, secondary education, science technology and innovation in education, digital learning, sustainable development goals, university, knowledge transference.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 108
1420 Accounting Performance of the Leading Companies in the Construction Sector in Brazil during the Period 2009-2012

Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thigo Luiz Mello Melato

Abstract:

The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: Accounting ratios, construction, financial performance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1861
1419 Sex Education: A Need for Students with Disabilities in India

Authors: Gaurav

Abstract:

Sexuality remains a personal or a private matter of discussion in the Indian society and generally discussed among the same age group or gender. Complete absence of the sex education has caused serious implications for the students with disabilities in Indian society. There are widespread perceptions that student with disabilities are ‘asexual’, ‘unattractive’ and therefore cannot be considered sexually desirable. Such perceptions continue to reinforce the other perceptions that student with disabilities are somehow incapable of being in an intimate relationship in the life and therefore they do not need any learning related to the sex education. We need to understand that if a student has a disability, it does not mean that student have no emotional feelings, hormones and sexual desires like any other student without disability. Sexuality is an integral part of every human life and should not be seen as matter of shame and guilt. Unfortunately, the concept of the sex education is misunderstood in itself. Instead of realizing the crucial importance of sex education for the students with disabilities or non-disabilities, it is often considered mainly as an education about ‘how to have sexual intercourse’. One needs to understand that it is not just about sexual conduct but also about the gender and sexual identity, self-esteem, self protection and acceptance of self. This research paper examined issues and debates around the sex education, particularly in context of the students with disabilities in India and focuses on how students with disabilities themselves see the need of sex (health) education. To understand their perceptions, descriptive survey method was used. It was found that most of the students among respondent were comfortable and felt it as a strong need for such orientation during their schooling. The paper emphasizes that sex education is a need of the time and further a necessity. Hence it is important for our education system to implement it for the complete well being of the students with disabilities.

Keywords: Disabilities, identity, sexuality, sex education.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 742
1418 Knowledge and Skills Requirements for Software Developer Students

Authors: J. Liebenberg, M. Huisman, E. Mentz

Abstract:

It is widely acknowledged that there is a shortage of software developers, not only in South Africa, but also worldwide. Despite reports on a gap between industry needs and software education, the gap has mostly been explored in quantitative studies. This paper reports on the qualitative data of a mixed method study of the perceptions of professional software developers regarding what topics they learned from their formal education and the importance of these topics to their actual work. The analysis suggests that there is a gap between industry’s needs and software development education and the following recommendations are made: 1) Real-life projects must be included in students’ education; 2) Soft skills and business skills must be included in curricula; 3) Universities must keep the curriculum up to date; 4) Software development education must be made accessible to a diverse range of students.

Keywords: Software development education, Software industry, IT workforce, Computing curricula.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2431