scholarly journals Academic dishonesty in stricto sensu postgraduate programs in accounting

2021 ◽  
Vol 32 (87) ◽  
pp. 541-559
Author(s):  
Regina Cardoso Fróes ◽  
Denise Mendes da Silva

ABSTRACT The aim of this article was to analyze academic dishonesty in stricto sensu postgraduate courses in accounting from the perspective of students, teachers, and teaching institutions. There is a gap in the research on academic dishonesty in stricto sensu postgraduate programs in accounting, especially from the analysis perspective of this study, which considers hypothetical situations classified into five categories of dishonesty: fraud/cheating, helping other students, plagiarism, fabricating information, and self-plagiarism/similarities. The study is important due to the role of stricto sensu postgraduate courses not only in training professionals who work or will work in public and private institutions, but also and primarily in training teachers and researchers. Dishonest behaviors can influence the professional lives of those involved, who are predominantly motivated by opportunistic interests that cause damage to the image of professionals in the area and to society. The data were collected through applying two questionnaires adapted from the studies of Braun and Stallworth (2009) and Oliveira and Chacarolli (2013). Mann-Whitney U and Wilcoxon statistical tests were used to analyze the data. The findings indicated the existence of an expectations gap between teachers and students regarding academic dishonesty in stricto sensu postgraduate programs in accounting. The significant differences found in perceptions regarding cases of dishonesty underline the difficulty for students and teachers to evaluate what is dishonest or not in situations of fraud/cheating and helping other students to engage in academic dishonesty. The differences in students’ and teachers’ perceptions may occur due to a lack of clear rules in the teaching institutions. Therefore, universities could undertake actions to address/prevent dishonest behaviors by establishing internal regulations and promoting discussions involving the whole academic community.

2012 ◽  
Vol 2 (5) ◽  
pp. 39
Author(s):  
Qaiser Suleman ◽  
Ishtiaq Hussain ◽  
Zaitoon Akhtar

Educational technology plays a fundamental role in enhancing teaching learning process. It has facilitated instructional process and made it more productive, dynamic and effective. Therefore the study was conducted to explore the role of educational technology in public and private institutes in district Karak (Khyber Pukhtunkhwa) Pakistan in comparative perspectives. The main objectives of the study were: to compare the availability of educational technology in public and private institutions at secondary level; to compare the usability of educational technology in public and private institutions at secondary level and to know the usefulness of educational technology in public and private institutions at secondary level. All the heads, teachers and students in public and private secondary schools in district Karak constituted the population of the study. In order to ensure adequate sample, 60 heads, 180 teachers and 600 students serving and studying in public and private sectors at secondary school level in District Karak were selected randomly. The study was delimited to the selected male public and private secondary schools. The study was also delimited to those technologies which are commonly used. The study was descriptive in nature therefore, the researchers decided to develop questionnaire for the collection of data. A single questionnaire was developed for the whole sample. Pilot testing was conducted to know the weakness, misconceptions and ambiguities of the questions. After conduction of pilot testing, the questionnaire was revised and then its final version was prepared in the light of valuable suggestions of the heads, teachers and students. The researchers personally visited to the respective sample and distributed the questionnaires among the heads, teachers and students in public and private secondary schools. In this way data was collected. After the collection of data, the data was organized, tabulated and analyzed. The researchers decided to apply chi-square for the statistical treatment of the data. Therefore, chi square was applied to compare the responses of the sample. After analysis of the data, it was concluded that educational technologies are not available in both sectors. Some technologies are available in minor amount but these technologies are not used in both public and private sectors. Key Words:Educational Technology, Availability of Educational Technology, Usability of Educational Technology, Importance of Educational Technology


2020 ◽  
Author(s):  
Ḥafṣa Azalea Azra

Objective: This paper aims to reveal differences in students’ and teachers’ perception of the latter’s teaching leadership and discusses the characteristics of effective teaching leadership. Method: The current study investigates students’ and teachers’ perceptions of teaching leadership through questionnaires, divides their perceptive differences into three categories, and compiles interview outlines based on Baker’s Path-Goal theory. These three categories of teachers were selected, resulting in a sample of twenty-five college teachers from China’s coastal area, who were then interviewed in depth. Results: College teachers and students had different perceptions of teaching leaderships, with the most common being students having low evaluations and teachers having high self-evaluations. Six main characteristics of effective teaching leadership of university teachers are summarized from the coding analysis of interview results.


Geographies ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 47-62
Author(s):  
Ujjwal Das ◽  
Barkha Chaplot ◽  
Hazi Mohammad Azamathulla

Skilled birth attendance and institutional delivery have been advocated for reducing maternal, neonatal mortality and infant mortality (NMR and IMR). This paper examines the role of place of delivery with respect to neo-natal and infant mortality in India using four rounds of the Indian National Family Health Survey conducted in 2015–2016. The place of birth has been categorized as “at home” or “public and private institution.” The role of place of delivery on neo-natal and infant mortality was examined by using multivariate hazard regression models adjusted for clus-tering and relevant maternal, socio-economic, pregnancy and new-born characteristics. There were 141,028 deliveries recorded in public institutions and 54,338 in private institutions. The esti-mated neonatal mortality rate in public and private institutions during this period was 27 and 26 per 1000 live births respectively. The study shows that when the mother delivers child at home, the chances of neonatal mortality risks are higher than the mortality among children born at the health facility centers. Regression analysis also indicates that a professionally qualified provider′s antenatal treatment and assistance greatly decreases the risks of neonatal mortality. The results of the study illustrate the importance of the provision of institutional facilities and proper pregnancy in the prevention of neonatal and infant deaths. To improve the quality of care during and imme-diately after delivery in health facilities, particularly in public hospitals and in rural areas, accel-erated strengthening is required.


Author(s):  
Sasha Harris-Lovett ◽  
Kara L. Nelson ◽  
Paloma Beamer ◽  
Heather N. Bischel ◽  
Aaron Bivins ◽  
...  

Wastewater surveillance for the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is an emerging approach to help identify the risk of a coronavirus disease (COVID-19) outbreak. This tool can contribute to public health surveillance at both community (wastewater treatment system) and institutional (e.g., colleges, prisons, and nursing homes) scales. This paper explores the successes, challenges, and lessons learned from initial wastewater surveillance efforts at colleges and university systems to inform future research, development and implementation. We present the experiences of 25 college and university systems in the United States that monitored campus wastewater for SARS-CoV-2 during the fall 2020 academic period. We describe the broad range of approaches, findings, resources, and impacts from these initial efforts. These institutions range in size, social and political geographies, and include both public and private institutions. Our analysis suggests that wastewater monitoring at colleges requires consideration of local information needs, sewage infrastructure, resources for sampling and analysis, college and community dynamics, approaches to interpretation and communication of results, and follow-up actions. Most colleges reported that a learning process of experimentation, evaluation, and adaptation was key to progress. This process requires ongoing collaboration among diverse stakeholders including decision-makers, researchers, faculty, facilities staff, students, and community members.


2009 ◽  
Vol 9 (4) ◽  
pp. 14-40 ◽  
Author(s):  
Frank Biermann ◽  
Philipp Pattberg ◽  
Harro van Asselt ◽  
Fariborz Zelli

Most research on global governance has focused either on theoretical accounts of the overall phenomenon or on empirical studies of distinct institutions that serve to solve particular governance challenges. In this article we analyze instead “governance architectures,” defined as the overarching system of public and private institutions, principles, norms, regulations, decision-making procedures and organizations that are valid or active in a given issue area of world politics. We focus on one aspect that is turning into a major source of concern for scholars and policy-makers alike: the “fragmentation” of governance architectures in important policy domains. The article offers a typology of different degrees of fragmentation, which we describe as synergistic, cooperative, and conflictive fragmentation. We then systematically assess alternative hypotheses over the relative advantages and disadvantages of different degrees of fragmentation. We argue that moderate degrees of fragmentation may entail both significant costs and benefits, while higher degrees of fragmentation are likely to decrease the overall performance of a governance architecture. The article concludes with policy options on how high degrees of fragmentation could be reduced. Fragmentation is prevalent in particular in the current governance of climate change, which we have hence chosen as illustration for our discussion.


Author(s):  
Luigi Capogrossi Colognesi

This chapter gives a rapid overview of the history of Roman public and private institutions, from their early beginning in the semi-legendary age of the kings to the later developments of the Imperial age. A turning point has been the passage from the kingdom to the republic and the new foundation of citizenship on family wealth, instead of the exclusiveness of clan and lineages. But still more important has been the approval of the written legislation of the XII Tables giving to all citizens a sufficient knowledge of the Roman legal body of consuetudinary laws. From that moment, Roman citizenship was identified with personal freedom and the rule of law. Following political and military success, between the end of IV and the first half of III century bce Rome was capable of imposing herself as the central power in Italy and the western Mediterranean. From that moment Roman hegemony was exercised on a growing number of cities and local populations, organized in the form of Roman of Latin colonies or as Roman municipia. Only in the last century bce were these different statutes unified with the grant of Roman citizenship to all Italians. In this same period the Roman civil law, which was applied to private litigants by the Roman praetors, had become a very complex and sophisticated system of rules. With the empire the system did not change abruptly, although the Princeps did concentrate in his hands the last power of the judiciary and became the unique source of new legislation. In that way, for the first time, the Roman legal system was founded on rational and coherent schemes, becoming a model, which Antiquity transmitted to the late medieval Europe.


2015 ◽  
Vol 23 (3) ◽  
pp. 256-274 ◽  
Author(s):  
Monika Kansal ◽  
Mahesh Joshi

Purpose – The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top performing Indian companies. Design/methodology/approach – The paper explores the extent to which top 82 companies from India present information about HR in their annual reports. This study examines the annual reports of each of the top Indian firms listed on the Bombay stock exchange, using the “content analysis” method. Statistical tests have been performed to analyse the difference between the HR disclosure score across public and private sectors and disclosure variations among various industrial sectors. Findings – In-house training programmes has been noticed to be the favourite item of disclosure followed by safety awards/certifications and statements regarding cordial relations with the employees/unions. A majority of the Indian firms have ignored significant HR issues such as employee welfare fund, maternity/paternity leaves, holiday benefits, employee loans and adopting old age homes, etc. Overall, the study reflects low HR related disclosures. No statistically significant difference has been found between the mean HR disclosure from one industry to another and disclosure practices of the private and the public sector companies. Practical implications – The disclosure pattern of the Indian companies suggests that they only a few companies are concerned about employees’ welfare than the rest. This may motivate a change of the disclosure policy of the rest of the firms who may follow the reporting pattern of the most disclosing ones. Originality/value – This is first study on the disclosure of HR by the Indian corporate sector in the CSR domain with a disclosure analysis for a period of nine years . This research provides new directions for the literature in this area and may promote comparative studies on HR-based studies from different perspectives.


2020 ◽  
Vol 28 (4) ◽  
pp. 30-50
Author(s):  
Bartosz Kurek ◽  
◽  
Ireneusz Górowski ◽  

Purpose: The aim of the article is to examine the selected determinants of the expected rate of return on human capital. Methodology: We conducted an anonymous survey of expected salaries among the Accounting and Controlling students at the Cracow University of Economics, which provided a unique setting for the analysis. On the basis of collected data for the cost of living and the cost of professional education for every participant, we used the human capital model developed by Dobija to compute the perceived level of the human capital of each individual. Then, we compared the expected salaries with the perceived levels of human capital and computed expected rates of return on human capital. The following research methods are used: literature review, statistical tests, econometric modeling. Findings: On the sample of 754 respondents, we found that male students expect a higher rate of return on their human capital than female students, while older students expect a lower rate of return on human capital than younger students. Research limitations: Only one field of study was used to measure the determinants of the expected rate of return on human capital. Originality: We contribute to the salary expectations and human capital literature by identifying a significant gender salary expectations gap that holds even after considering individually assessed costs of living and professional education. Our findings are consistent with the well-known observation that women tend to expect lower salaries than men.


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