The Impact of Cooperative Leaming and Empowerment on the Performance of First-Year Accounting Students

Empowerment in learning has been a topic of discussion for the last two decades. Empowered learners are not only believed to achieve greater content learning but are also thought to better demonstrate competencies such as communication, teamwork, and problem solving. These competencies are becoming increasingly important as the role of professional accountants evolves and diversifies. This paper examines first-year accounting students＇ perceptions of empowerment based on two different learning styles： cooperative learning and traditional classroom instruction. A quantitative research design was used to survey 279 first-year business degree students studying at institutions in Libya. The results indicated that students who attended cooperative learning classes were more empowered in terms of the impact they believed they could have on class discussions and the meaningfulness they attributed to the tasks being discussed. In addition, students taught by cooperative learning methods recorded significantly higher end of term exam results than those students who received traditional classroom instruction. In conclusion, this research indicates that the teaching method used in classroom instruction may impact an accounting student＇s levels of empowerment and subsequently their critical thinking, problem solving, writing skills, and technical accounting competencies.

Two-step phase manipulation by tailoring chemical bonds results in high-performance GeSe thermoelectrics

In thermoelectrics,phase engineering serves a crucial function in deter-mining the power factor by affecting the band degeneracy.However,for low-symmetry compounds,the mainstream one-step phase manipulation strategy,depending solely on the valley or orbital degeneracy,is inadequate to attain a high density-of-states effective mass and exceptional zT.Here,we employ a distinctive two-step phase manipulation strategy through stepwise tailoring chemical bonds in GeSe.Initially,we amplify the valley degeneracy via CdTe alloying,which elevates the crystal symmetry from a covalently bonded orthorhombic to a metavalently bonded rhombohedral phase by significantly suppressing the Peierls distortion.Subsequently,we incorporate Pb to trigger the convergence of multivalence bands and further enhance the density-of-states effective mass by moderately restraining the Peierls distortion.Additionally,the atypical metavalent bonding in rhombohedral GeSe enables a high Ge vacancy concentration and a small band effective mass,leading to increased carrier concentration and mobility.This weak chemical bond along with strong lattice anharmonicity also reduces lattice thermal conductivity.Consequently,this unique property ensemble contributes to an outstanding zT of 0.9 at 773 K for Geo.8oPbo.2oSe(CdTe)o.25.This work underscores the pivotal role of the two-step phase manipulation by stepwise tailoring of chemical bonds in improving the thermoelectric performance of p-bonded chalcogenides.

REASSESSING THE CHINA--AUSTRALIA FREE TRADE AGREEMENT NEGOTIATION PROCESS

The negotiation of the China-Australia Free Trade Agreement （ChAFTA） has been in process since May 2005 and has survived two changes of government in Australia. The negotiations have been on and off for many years. Recent development, however, indicates that the two countries are finally close to strike a deal This paper examines the difficulties that bedevilled the negotiation process and how the circumstances have changed now. It also examines the way forward from both Australia and China＇s perspectives.