This paper explores the role of guiding students to participate in skills competitions on the development of young teachers in vocational colleges.We investigate the impact of skills competitions on the consolidation ...This paper explores the role of guiding students to participate in skills competitions on the development of young teachers in vocational colleges.We investigate the impact of skills competitions on the consolidation of professional knowledge,development of innovation capabilities,improvement of hands-on abilities,and enhancement of communication skills with students.The results of this research demonstrate that skills competitions have a positive influence on the professional growth of young teachers.The consolidation of professional knowledge,development of innovation capabilities,improvement of hands-on abilities,and enhancement of communication skills collectively contribute to the effectiveness of young teachers in vocational colleges.It is recommended that vocational colleges prioritize and support the participation of young teachers in skills competitions to foster their professional development.展开更多
Objective:High-quality and successful nursing care delivery in a variety of situations requires critical thinking training and professional commitment.The present study aimed to investigate critical thinking dispositi...Objective:High-quality and successful nursing care delivery in a variety of situations requires critical thinking training and professional commitment.The present study aimed to investigate critical thinking disposition,professional commitment,and the relationship between these 2 variables among nurses.Methods:As a result of stratified random sampling,201 nurses were enrolled in the present cross-sectional study.Data were gathered using a socio-demographic form,the Critical Thinking Disposition Inventory(CTDI),and the Nurses'Professional Commitment Scale(NPCS).Results:Although the critical thinking disposition scores were at a moderate level(115.70±13.55),the mean score for professional commitment was high(91.37±11.77).A positive correlation was found between critical thinking disposition and professional commitment(r=0.67,P=0.001).Conclusions:Nursing managers are urged to employ strategies to enhance nurses'critical thinking disposition and professional commitment.展开更多
BACKGROUND:Competency in neonatal resuscitation is critical in the delivery rooms,neonatology units and pediatrics intensive care units to ensure the safety and health of neonates. Each year,millions of babies do not ...BACKGROUND:Competency in neonatal resuscitation is critical in the delivery rooms,neonatology units and pediatrics intensive care units to ensure the safety and health of neonates. Each year,millions of babies do not breathe immediately at birth,and among them the majority require basic neonatal resuscitation. Perinatal asphyxia is a major contributor to neonatal deaths worldwide in resource-limited settings. Neonatal resuscitation is effective only when health professionals have sufficient knowledge and skills. But malpractices by health professionals are frequent in the resuscitation of neonates. The present study was to assess the knowledge and skills of health professionals about neonatal resuscitation.METHODS:An institution based cross-sectional study was conducted in our hospital from February15 to April 30,2014. All nurses,midwives and residents from obstetrics-gynecology(obsgyn),midwifery and pediatric departments were included. The mean scores of knowledge and skills were compared for sex,age,type of profession,qualification,year of service and previous place of work of the participants by using Student's t test and ANOVA with Scheffe's test. A P value <0.05 was considered statistically significant.RESULTS:One hundred and thirty-five of 150 participants were included in this study with a response rate of 90.0%. The overall mean scores of knowledge and skills of midwives,nurses and residents were 19.9(SD=3.1) and 6.8(SD=3.9) respectively. The mean knowledge scores of midwives,nurses,pediatric residents and obs-gyn residents were 19.7(SD=3.03),20.2(SD=2.94),19.7(SD=4.4) and 19.6(SD=3.3) respectively. Whereas the mean scores of skills of midwives,nurses,pediatric residents and obs-gyn residents were 7.1(SD=4.17),6.7(SD=3.75),5.7(SD=4.17) and 6.6(SD=3.97) respectively.CONCLUSIONS:The knowledge and skills of midwives,nurses and residents about neonatal resuscitation were substandardized. Training of neonatal resuscitation for midwives,nurses and residents should be emphasized.展开更多
In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD...In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD) is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards (lESs) published by the International Accounting Education Standards Board (IAESB), in particular the IES 2 (content of professional accounting education programs). The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.展开更多
Project-based learning theory is applied in Software English course. The aim is to develop students' professional skill. A professional skill scale of software engineer is introduced with Software English communicati...Project-based learning theory is applied in Software English course. The aim is to develop students' professional skill. A professional skill scale of software engineer is introduced with Software English communicative skill (reading skill, writing skill, listening skill, and communicative skill), engineering thinking habit (skill of design the plan and problem-solving skill), engineering thinking skill, knowledge of software engineering, and Emotion Quotient to deal with problems (Team spirit and communicative skill and self-assessment skill). For software majors, students learn about five stages and job responsibilities in software making process.展开更多
Professional certification for students of educational majors provides a crucial guideline for the cultivation of teachers.The cornerstone of development for local normal universities is to uphold the characteristics ...Professional certification for students of educational majors provides a crucial guideline for the cultivation of teachers.The cornerstone of development for local normal universities is to uphold the characteristics of teacher education and highlight the history and tradition of teacher education,because the level of teacher vocational skills of students in normal universities has a direct impact on faculty strength of basic education.Consequently,based on an analysis of necessity and feasibility of teacher vocational skill training for students in normal universities amid the professional certification for students of educational majors in a new era,four approaches are proposed in this article as follows:(1)upholding the characteristics of cultivation of students of educational majors while optimizing curriculum planning;(2)innovating training methods for better guiding capacity;(3)coordinating training management for guaranteed education quality;(4)improving performance evaluation mechanism for a training path towards an assessment system.展开更多
In this paper, we conduct research on the approaches of improving the computer majored students professional skills under human-priority concept perspective. Along with the social economy high speed development, our c...In this paper, we conduct research on the approaches of improving the computer majored students professional skills under human-priority concept perspective. Along with the social economy high speed development, our country has entered the informationization, the networking, digital age, more and more people rely on computers to carry out the activities, the computer has completely integrated into the people work, study and life. At the same time, the rapid development of general information society makes the connection between the science and technology is more and more closely. From education itself level, skills contest for the establishment of the talents training goal of vocational education and general correction, through the interaction between higher vocational colleges to establish the corresponding talent training basic scheme. Our research starts from the core analysis of the human-priority concept to propose the approaches of improving the computer majored students professional skills that will promote the further development of the related students.展开更多
The aim of the study was to evaluate nurse specialist students’ views of clinical supervision (CS) and its influence on their professional competence development. An additional aim was to interpret the results and li...The aim of the study was to evaluate nurse specialist students’ views of clinical supervision (CS) and its influence on their professional competence development. An additional aim was to interpret the results and link them to non-technical skills and Patient Safety (PS) topics. The research question was: What are the benefits of clinical supervision focusing on non-technical skills in the area of PS? A cross-sectional study of 46 nurse specialist students was conducted by means of questionnaires and exploratory factor analysis. Factors that influenced the nurse specialist students’ competencies were: interpersonal, professional and communication skills in addition to awareness of ethical skills, the importance of teamwork and the benefit of involving patients and their family members in safe care. The results were linked to non-technical skills and PS competencies. Clinical supervision is crucial for the development of non-technical skills and PS competencies among nurse specialist students. However, finding time to reflect and learn from the supervision was reported to be a problem. Over half of the students stated they did not have enough time for supervision. Thus, there is a potential for quality improvement. We recommend that universities should provide formal educational programmes for supervisors focusing on the professional development of students, especially in the area of non-technical skills. In conclusion, CS should be prioritised by management and clinical leaders as it enhances PS.展开更多
In October 1995 eight departments of the central government and the Party central committee, including the Ministry of Culture and the CPC Publicity Department, jointly launched a national program to send culture (pr...In October 1995 eight departments of the central government and the Party central committee, including the Ministry of Culture and the CPC Publicity Department, jointly launched a national program to send culture (principally entertainment) to the countryside. In 1996, under the joint sponsorship of ten departments of the central authorities, the national program broadened to include science/technology and medical services. The program, known as "Three Things for the Countryside," has been executed for ten years. How good is their effect? What are peasants' reactions to the program? To find an answer, these reporters have recently visited Tianjin, Hunan and Shandong.展开更多
The human capital’s accounting could allow companies to better manage the acquired knowledge and the skills developed by the employees when they join the firm.An operational model,suitable for a business enterprise’...The human capital’s accounting could allow companies to better manage the acquired knowledge and the skills developed by the employees when they join the firm.An operational model,suitable for a business enterprise’s HR manager and validated by its headboard,needs to include the employees’expertise and skills relative to their“cost”for the employer—the wage bill—and an assessment of the commercial performance.The human capital’s valuation includes methodological issues.Besides,the notion of human capital seems hardly understandable as a whole:The human capital gathers nevertheless components,such as knowledge—skills for which a first valuation can be proposed to test an accounting evaluation model for the operational human capital.In a perspective of a responsible management and a good HR policy,the method used must be able to better manage the knowledge and the competences employees acquired by accompanying them with the appropriate human resource management practices.This paper aims to show that the accounting valuation of human capital can become a tool in order to manage the knowledge and skills acquired and able to support a company’s human resources policy while being useful to its commercial performance—here in the distribution sector.In a research-intervention frame led in a responsible group,we use a model based on a triptych—wage bill,knowledge,and skills—to evaluate the human capital’s accounting,with an analytical highlight on the components measurement of the used“knowledge”and“skills”indexes in particular.A reflection on the operational model’s enrichment is proposed.展开更多
In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international converge...In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.展开更多
The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is ...The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.展开更多
Higher vocational English education major is an important channel to train teaching staff for primary and secondary schools of China and professional skill is one of essential factors which forms the training goal of ...Higher vocational English education major is an important channel to train teaching staff for primary and secondary schools of China and professional skill is one of essential factors which forms the training goal of higher vocational English education.In view of this, this article summarizes the current status of practice teaching of higher vocational English education which aims to explore a set of teaching ideas, teaching modes and teaching theories that suit professional skills training practice of higher vocational education, so as to find some effective teaching methods for professional skill training practice to meet the social requirements for the graduates and pave the way for their future employment.展开更多
Gender stereotypes are descriptive beliefs about how males and females actually differ. Occupational gender stereotyping labels males and females performing an occupation in the context of gender stereotypes. Therefor...Gender stereotypes are descriptive beliefs about how males and females actually differ. Occupational gender stereotyping labels males and females performing an occupation in the context of gender stereotypes. Therefore, occupational gender stereotyping may serve as one of the barriers in women's career advancement. Within this framework, this study aims to examine the occupational gender stereotyping in the accounting profession in Turkey. Based on a survey conducted with business students, the perceived gender of the accounting profession is studied. In addition, a visual study is used to define occupational accounting stereotypes. Overall it is found that there is a significant difference between the stereotypes of male and female accountants' in Turkey, where the profession is (largely, overwhelmingly) male dominated.展开更多
The implementation of Building Information modelling (BIM) methodology in the construction industry has been covering wide applicability with recognized benefits in designing, constructing and operating buildings. A r...The implementation of Building Information modelling (BIM) methodology in the construction industry has been covering wide applicability with recognized benefits in designing, constructing and operating buildings. A recent short course organized in the University of Lisbon, actualized with the most relevant achievement based in master research, was offered to professionals of the industry, namely, architects and civil engineers coming from diverse engineering areas, environment, construction, maintenance, consult and patrimonial enterprises and also from public organizations like city councils. The proposed action covers the areas of construction (conflict analysis, planning and materials take-off), structures (interoperability, analyses and transfer of information between software) and the most recent Heritage Building Information Modelling (HBIM) topic. The course aims to contribute to the dissemination of the potential of BIM in the areas of designing, construction and refurbishing of historical buildings. The participants followed the course with great interest and satisfaction, formulating several questions directed to the particular activity of each of the attendees.展开更多
This study investigated the effect of a computer assisted learning (CAL) tool on the development of skills in palpation of the reproductive tract of the cow per rectum (rectal palpation) by fourth-year students in a B...This study investigated the effect of a computer assisted learning (CAL) tool on the development of skills in palpation of the reproductive tract of the cow per rectum (rectal palpation) by fourth-year students in a Bachelor of Veterinary Science (BVSc) degree program. A secondary aim was to determine if animal welfare could be improved by the CAL intervention. The CAL tool was developed to provide: vivid, three-dimensional interactive graphics of the relevant anatomy and skills;a comprehensive glossary of terminology used in association with the skills;and formative assessment tasks. Prior to its introduction to the course, industry stakeholders assessed the CAL tool graphics as an accurate depiction of the procedures. Two consecutive cohorts of students were surveyed prior to (n = 91) and after the CAL intervention (n = 111). Responses to student surveys suggested that post-intervention skills were learned at approximately the same rate as pre-intervention. However, tutor surveys indicated that students in the pre-intervention group may have had insufficient understanding for accurate self-assessment compared to post-intervention students. According to tutors, substantially more students in the post-intervention group gained practical skills at an improved rate and to a higher level of competency. Both student and tutor surveys indicated that there was a minimal discomfort to animals in these practical classes. From an animal welfare point-of-view, it was concluded that the intervention would not result in a reduction in the number of animals required during practical sessions. However, due to the preparation and reinforcement provided by the CAL tool, animals were used more efficiently by students after the intervention, resulting in the attainment of a higher level of skill. Knowledge gained from this study may be relevant to other disciplines requiring students to develop practical skills associated with animals or humans.展开更多
An accounting professional is called a "Certified Public Accountant Financial Advisor (CPAFA)" in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complet...An accounting professional is called a "Certified Public Accountant Financial Advisor (CPAFA)" in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 (three periods). The factors affecting candidates' choices to be an accountant professional were gathered under five groups. The factors "influence of immediate surroundings", "prestigious social status of the profession", "high life-long income potential", "flexible working hours", and "future guarantee of the profession" had higher factor loadings than other factors.展开更多
基金The Project of China Vocational Education Association(Project number:ZJS2022YB024)。
文摘This paper explores the role of guiding students to participate in skills competitions on the development of young teachers in vocational colleges.We investigate the impact of skills competitions on the consolidation of professional knowledge,development of innovation capabilities,improvement of hands-on abilities,and enhancement of communication skills with students.The results of this research demonstrate that skills competitions have a positive influence on the professional growth of young teachers.The consolidation of professional knowledge,development of innovation capabilities,improvement of hands-on abilities,and enhancement of communication skills collectively contribute to the effectiveness of young teachers in vocational colleges.It is recommended that vocational colleges prioritize and support the participation of young teachers in skills competitions to foster their professional development.
文摘Objective:High-quality and successful nursing care delivery in a variety of situations requires critical thinking training and professional commitment.The present study aimed to investigate critical thinking disposition,professional commitment,and the relationship between these 2 variables among nurses.Methods:As a result of stratified random sampling,201 nurses were enrolled in the present cross-sectional study.Data were gathered using a socio-demographic form,the Critical Thinking Disposition Inventory(CTDI),and the Nurses'Professional Commitment Scale(NPCS).Results:Although the critical thinking disposition scores were at a moderate level(115.70±13.55),the mean score for professional commitment was high(91.37±11.77).A positive correlation was found between critical thinking disposition and professional commitment(r=0.67,P=0.001).Conclusions:Nursing managers are urged to employ strategies to enhance nurses'critical thinking disposition and professional commitment.
基金granted by the Offi ce of Vice President for Research and Community Services of the University of Gondar
文摘BACKGROUND:Competency in neonatal resuscitation is critical in the delivery rooms,neonatology units and pediatrics intensive care units to ensure the safety and health of neonates. Each year,millions of babies do not breathe immediately at birth,and among them the majority require basic neonatal resuscitation. Perinatal asphyxia is a major contributor to neonatal deaths worldwide in resource-limited settings. Neonatal resuscitation is effective only when health professionals have sufficient knowledge and skills. But malpractices by health professionals are frequent in the resuscitation of neonates. The present study was to assess the knowledge and skills of health professionals about neonatal resuscitation.METHODS:An institution based cross-sectional study was conducted in our hospital from February15 to April 30,2014. All nurses,midwives and residents from obstetrics-gynecology(obsgyn),midwifery and pediatric departments were included. The mean scores of knowledge and skills were compared for sex,age,type of profession,qualification,year of service and previous place of work of the participants by using Student's t test and ANOVA with Scheffe's test. A P value <0.05 was considered statistically significant.RESULTS:One hundred and thirty-five of 150 participants were included in this study with a response rate of 90.0%. The overall mean scores of knowledge and skills of midwives,nurses and residents were 19.9(SD=3.1) and 6.8(SD=3.9) respectively. The mean knowledge scores of midwives,nurses,pediatric residents and obs-gyn residents were 19.7(SD=3.03),20.2(SD=2.94),19.7(SD=4.4) and 19.6(SD=3.3) respectively. Whereas the mean scores of skills of midwives,nurses,pediatric residents and obs-gyn residents were 7.1(SD=4.17),6.7(SD=3.75),5.7(SD=4.17) and 6.6(SD=3.97) respectively.CONCLUSIONS:The knowledge and skills of midwives,nurses and residents about neonatal resuscitation were substandardized. Training of neonatal resuscitation for midwives,nurses and residents should be emphasized.
文摘In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD) is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards (lESs) published by the International Accounting Education Standards Board (IAESB), in particular the IES 2 (content of professional accounting education programs). The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.
文摘Project-based learning theory is applied in Software English course. The aim is to develop students' professional skill. A professional skill scale of software engineer is introduced with Software English communicative skill (reading skill, writing skill, listening skill, and communicative skill), engineering thinking habit (skill of design the plan and problem-solving skill), engineering thinking skill, knowledge of software engineering, and Emotion Quotient to deal with problems (Team spirit and communicative skill and self-assessment skill). For software majors, students learn about five stages and job responsibilities in software making process.
基金This paper is sponsored by Jiangxi Provincial Research Project for Teaching Reform of Higher-educational Institutions:A Research on Vocational Criteria,Training and Assessment for Students of educational majors against a Backdrop of Professional Certification forStudents of educational majors—A Case Study of Nanchang Normal University(project number:JXJG-18-23-7)Jiangxi Provincial Research Projects for Humanities and Social Sciences in Higher-educational Institutions:A Research on the training path towards the cultivation of undergraduates of educational majors—A Case Study of Nanchang Normal University(project number:JY18231).
文摘Professional certification for students of educational majors provides a crucial guideline for the cultivation of teachers.The cornerstone of development for local normal universities is to uphold the characteristics of teacher education and highlight the history and tradition of teacher education,because the level of teacher vocational skills of students in normal universities has a direct impact on faculty strength of basic education.Consequently,based on an analysis of necessity and feasibility of teacher vocational skill training for students in normal universities amid the professional certification for students of educational majors in a new era,four approaches are proposed in this article as follows:(1)upholding the characteristics of cultivation of students of educational majors while optimizing curriculum planning;(2)innovating training methods for better guiding capacity;(3)coordinating training management for guaranteed education quality;(4)improving performance evaluation mechanism for a training path towards an assessment system.
文摘In this paper, we conduct research on the approaches of improving the computer majored students professional skills under human-priority concept perspective. Along with the social economy high speed development, our country has entered the informationization, the networking, digital age, more and more people rely on computers to carry out the activities, the computer has completely integrated into the people work, study and life. At the same time, the rapid development of general information society makes the connection between the science and technology is more and more closely. From education itself level, skills contest for the establishment of the talents training goal of vocational education and general correction, through the interaction between higher vocational colleges to establish the corresponding talent training basic scheme. Our research starts from the core analysis of the human-priority concept to propose the approaches of improving the computer majored students professional skills that will promote the further development of the related students.
基金funded by The Centre for Women’s,Family&Child Health at the University College of Southeast Norway.
文摘The aim of the study was to evaluate nurse specialist students’ views of clinical supervision (CS) and its influence on their professional competence development. An additional aim was to interpret the results and link them to non-technical skills and Patient Safety (PS) topics. The research question was: What are the benefits of clinical supervision focusing on non-technical skills in the area of PS? A cross-sectional study of 46 nurse specialist students was conducted by means of questionnaires and exploratory factor analysis. Factors that influenced the nurse specialist students’ competencies were: interpersonal, professional and communication skills in addition to awareness of ethical skills, the importance of teamwork and the benefit of involving patients and their family members in safe care. The results were linked to non-technical skills and PS competencies. Clinical supervision is crucial for the development of non-technical skills and PS competencies among nurse specialist students. However, finding time to reflect and learn from the supervision was reported to be a problem. Over half of the students stated they did not have enough time for supervision. Thus, there is a potential for quality improvement. We recommend that universities should provide formal educational programmes for supervisors focusing on the professional development of students, especially in the area of non-technical skills. In conclusion, CS should be prioritised by management and clinical leaders as it enhances PS.
文摘In October 1995 eight departments of the central government and the Party central committee, including the Ministry of Culture and the CPC Publicity Department, jointly launched a national program to send culture (principally entertainment) to the countryside. In 1996, under the joint sponsorship of ten departments of the central authorities, the national program broadened to include science/technology and medical services. The program, known as "Three Things for the Countryside," has been executed for ten years. How good is their effect? What are peasants' reactions to the program? To find an answer, these reporters have recently visited Tianjin, Hunan and Shandong.
文摘The human capital’s accounting could allow companies to better manage the acquired knowledge and the skills developed by the employees when they join the firm.An operational model,suitable for a business enterprise’s HR manager and validated by its headboard,needs to include the employees’expertise and skills relative to their“cost”for the employer—the wage bill—and an assessment of the commercial performance.The human capital’s valuation includes methodological issues.Besides,the notion of human capital seems hardly understandable as a whole:The human capital gathers nevertheless components,such as knowledge—skills for which a first valuation can be proposed to test an accounting evaluation model for the operational human capital.In a perspective of a responsible management and a good HR policy,the method used must be able to better manage the knowledge and the competences employees acquired by accompanying them with the appropriate human resource management practices.This paper aims to show that the accounting valuation of human capital can become a tool in order to manage the knowledge and skills acquired and able to support a company’s human resources policy while being useful to its commercial performance—here in the distribution sector.In a research-intervention frame led in a responsible group,we use a model based on a triptych—wage bill,knowledge,and skills—to evaluate the human capital’s accounting,with an analytical highlight on the components measurement of the used“knowledge”and“skills”indexes in particular.A reflection on the operational model’s enrichment is proposed.
文摘In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.
文摘The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.
文摘Higher vocational English education major is an important channel to train teaching staff for primary and secondary schools of China and professional skill is one of essential factors which forms the training goal of higher vocational English education.In view of this, this article summarizes the current status of practice teaching of higher vocational English education which aims to explore a set of teaching ideas, teaching modes and teaching theories that suit professional skills training practice of higher vocational education, so as to find some effective teaching methods for professional skill training practice to meet the social requirements for the graduates and pave the way for their future employment.
文摘Gender stereotypes are descriptive beliefs about how males and females actually differ. Occupational gender stereotyping labels males and females performing an occupation in the context of gender stereotypes. Therefore, occupational gender stereotyping may serve as one of the barriers in women's career advancement. Within this framework, this study aims to examine the occupational gender stereotyping in the accounting profession in Turkey. Based on a survey conducted with business students, the perceived gender of the accounting profession is studied. In addition, a visual study is used to define occupational accounting stereotypes. Overall it is found that there is a significant difference between the stereotypes of male and female accountants' in Turkey, where the profession is (largely, overwhelmingly) male dominated.
文摘The implementation of Building Information modelling (BIM) methodology in the construction industry has been covering wide applicability with recognized benefits in designing, constructing and operating buildings. A recent short course organized in the University of Lisbon, actualized with the most relevant achievement based in master research, was offered to professionals of the industry, namely, architects and civil engineers coming from diverse engineering areas, environment, construction, maintenance, consult and patrimonial enterprises and also from public organizations like city councils. The proposed action covers the areas of construction (conflict analysis, planning and materials take-off), structures (interoperability, analyses and transfer of information between software) and the most recent Heritage Building Information Modelling (HBIM) topic. The course aims to contribute to the dissemination of the potential of BIM in the areas of designing, construction and refurbishing of historical buildings. The participants followed the course with great interest and satisfaction, formulating several questions directed to the particular activity of each of the attendees.
文摘This study investigated the effect of a computer assisted learning (CAL) tool on the development of skills in palpation of the reproductive tract of the cow per rectum (rectal palpation) by fourth-year students in a Bachelor of Veterinary Science (BVSc) degree program. A secondary aim was to determine if animal welfare could be improved by the CAL intervention. The CAL tool was developed to provide: vivid, three-dimensional interactive graphics of the relevant anatomy and skills;a comprehensive glossary of terminology used in association with the skills;and formative assessment tasks. Prior to its introduction to the course, industry stakeholders assessed the CAL tool graphics as an accurate depiction of the procedures. Two consecutive cohorts of students were surveyed prior to (n = 91) and after the CAL intervention (n = 111). Responses to student surveys suggested that post-intervention skills were learned at approximately the same rate as pre-intervention. However, tutor surveys indicated that students in the pre-intervention group may have had insufficient understanding for accurate self-assessment compared to post-intervention students. According to tutors, substantially more students in the post-intervention group gained practical skills at an improved rate and to a higher level of competency. Both student and tutor surveys indicated that there was a minimal discomfort to animals in these practical classes. From an animal welfare point-of-view, it was concluded that the intervention would not result in a reduction in the number of animals required during practical sessions. However, due to the preparation and reinforcement provided by the CAL tool, animals were used more efficiently by students after the intervention, resulting in the attainment of a higher level of skill. Knowledge gained from this study may be relevant to other disciplines requiring students to develop practical skills associated with animals or humans.
文摘An accounting professional is called a "Certified Public Accountant Financial Advisor (CPAFA)" in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 (three periods). The factors affecting candidates' choices to be an accountant professional were gathered under five groups. The factors "influence of immediate surroundings", "prestigious social status of the profession", "high life-long income potential", "flexible working hours", and "future guarantee of the profession" had higher factor loadings than other factors.