This paper aims at assessing the evolutionist and creationist conceptions of Brazilian teachers. The work is developed within the framework of the European project BIOHEAD-CITIZEN （biology, health and environmental e...This paper aims at assessing the evolutionist and creationist conceptions of Brazilian teachers. The work is developed within the framework of the European project BIOHEAD-CITIZEN （biology, health and environmental education for better citizenship）, which takes into account that scientific knowledge and teachers＇ attitudes and values can influence the teaching practices. The large questionnaire BIOHEAD-CITIZEN, which was constructed to be applied in 19 countries in Europe, Africa and Middle East countries, was applied, in this study, to six groups of Brazilian teachers： primary school teachers, biology teachers and Portuguese language teachers and corresponding teachers-to-be. For this paper the answers to questions about evolution were used as dependent variables. Descriptive and multivariate analyses were carried out. Biology teachers and biology teachers-to-be gave more importance to the natural selection and the evolution process than the other groups of teachers. Comparing to the BIOHEAD-CITIZEN countries, the total Brazilian sample showed a higher percentage of creationist conceptions, particularly the Brazilian biology teachers and teachers-to-be. As discussed herein, this may not be an obstacle for teaching evolution as they accept both creationist and evolutionist concomitantly.展开更多
The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accoun...The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.展开更多
The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social a...The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.展开更多
The study aims to focus upon the association between the auditors and companies by indicating how this association affects the quality of audit and auditor independence in a developing country （the case of Bahrain）....The study aims to focus upon the association between the auditors and companies by indicating how this association affects the quality of audit and auditor independence in a developing country （the case of Bahrain）. To achieve these objectives, a questionnaire was developed and distributed to respondents from audit firms in Bahrain. Descriptive statistics were used to analyse the influence of auditor-client association upon quality of audit and auditor independence and how audit quality and auditor independence are improved was also explored in the study. The results show that all the questions （1-8） in the questionnaire impair both audit quality and auditor independence with the means ranging from 3.6000 to 4.0364 with an average mean of 3.7212. According to the measurement scale, any item with a mean of 3.50 or more is acceptable, and since all the influences are above 3.50, they are all acceptable. Regarding how auditor-client relationship （or long tenured auditor） would improve both quality of audit and auditor independence, the results show that all the questions （9-17） would improve both audit quality and auditor independence with the means ranging from 3.6364 to 4.0727 with an average of 3.8646, which are acceptable. These results confirm statistically that there is a significant relationship between the auditor long-term tenure and audit quality and auditor independence, so the null hypothesis （H0） is rejected and the alternative hypothesis is accepted. Simple regression analysis is employed to test the hypothesis of the study and its significance. The results show that （H0） hypothesis is not significant. Therefore, the alternative hypothesis （H1） is significant at p 〈 0.005, which means that there are differences in viewpoints among respondents and the p-value obtained is 0.044 which is less than the significant value of p 〈 0.05. These results confirm the hypothesis that a significant relationship exists between the auditor long-term tenure and quality of audit and auditor independence.展开更多
In this paper, we wish to respond to the call for expansion on our knowledge about teacher beliefs(Kubanyiova & Feryok, 2015) and discuss findings of studies on teacher emotions conducted in Brazil with both in-se...In this paper, we wish to respond to the call for expansion on our knowledge about teacher beliefs(Kubanyiova & Feryok, 2015) and discuss findings of studies on teacher emotions conducted in Brazil with both in-service and pre-service teachers of English. More specifically, we focus 1) on the kinds of emotions these teachers have reported feeling, and 2) on the relationship between beliefs and emotions. The results have shown: 1) the diversity of emotions teachers experience in their teacher education;and 2) how these emotions interact in dynamic and complex ways with their beliefs about teaching English in Brazil. The findings suggest that looking into the interrelationships between emotions and beliefs can shed light onto our understanding of the teachers’ thinking and practices in their contexts. Implications and questions for further research will be discussed in light of the studies reviewed.展开更多
文摘This paper aims at assessing the evolutionist and creationist conceptions of Brazilian teachers. The work is developed within the framework of the European project BIOHEAD-CITIZEN （biology, health and environmental education for better citizenship）, which takes into account that scientific knowledge and teachers＇ attitudes and values can influence the teaching practices. The large questionnaire BIOHEAD-CITIZEN, which was constructed to be applied in 19 countries in Europe, Africa and Middle East countries, was applied, in this study, to six groups of Brazilian teachers： primary school teachers, biology teachers and Portuguese language teachers and corresponding teachers-to-be. For this paper the answers to questions about evolution were used as dependent variables. Descriptive and multivariate analyses were carried out. Biology teachers and biology teachers-to-be gave more importance to the natural selection and the evolution process than the other groups of teachers. Comparing to the BIOHEAD-CITIZEN countries, the total Brazilian sample showed a higher percentage of creationist conceptions, particularly the Brazilian biology teachers and teachers-to-be. As discussed herein, this may not be an obstacle for teaching evolution as they accept both creationist and evolutionist concomitantly.
文摘The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.
文摘The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.
文摘The study aims to focus upon the association between the auditors and companies by indicating how this association affects the quality of audit and auditor independence in a developing country （the case of Bahrain）. To achieve these objectives, a questionnaire was developed and distributed to respondents from audit firms in Bahrain. Descriptive statistics were used to analyse the influence of auditor-client association upon quality of audit and auditor independence and how audit quality and auditor independence are improved was also explored in the study. The results show that all the questions （1-8） in the questionnaire impair both audit quality and auditor independence with the means ranging from 3.6000 to 4.0364 with an average mean of 3.7212. According to the measurement scale, any item with a mean of 3.50 or more is acceptable, and since all the influences are above 3.50, they are all acceptable. Regarding how auditor-client relationship （or long tenured auditor） would improve both quality of audit and auditor independence, the results show that all the questions （9-17） would improve both audit quality and auditor independence with the means ranging from 3.6364 to 4.0727 with an average of 3.8646, which are acceptable. These results confirm statistically that there is a significant relationship between the auditor long-term tenure and audit quality and auditor independence, so the null hypothesis （H0） is rejected and the alternative hypothesis is accepted. Simple regression analysis is employed to test the hypothesis of the study and its significance. The results show that （H0） hypothesis is not significant. Therefore, the alternative hypothesis （H1） is significant at p 〈 0.005, which means that there are differences in viewpoints among respondents and the p-value obtained is 0.044 which is less than the significant value of p 〈 0.05. These results confirm the hypothesis that a significant relationship exists between the auditor long-term tenure and quality of audit and auditor independence.
文摘In this paper, we wish to respond to the call for expansion on our knowledge about teacher beliefs(Kubanyiova & Feryok, 2015) and discuss findings of studies on teacher emotions conducted in Brazil with both in-service and pre-service teachers of English. More specifically, we focus 1) on the kinds of emotions these teachers have reported feeling, and 2) on the relationship between beliefs and emotions. The results have shown: 1) the diversity of emotions teachers experience in their teacher education;and 2) how these emotions interact in dynamic and complex ways with their beliefs about teaching English in Brazil. The findings suggest that looking into the interrelationships between emotions and beliefs can shed light onto our understanding of the teachers’ thinking and practices in their contexts. Implications and questions for further research will be discussed in light of the studies reviewed.
