scholarly journals Professional Skepticism: Practitioners’ Perceptions And Training Practices

2018 ◽  
Vol 22 (2) ◽  
pp. 1-14
Author(s):  
Jodi L. Gissel
Keyword(s):  
Formal Training ◽  
Shared Understanding ◽  
Training Method ◽  
Professional Skepticism ◽  
Common Definition ◽  
Tax Practitioners ◽  
Uniform Definition ◽  
Training Activities ◽  
Definition Of ◽  
And Training

While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving application of professional skepticism “open to interpretation” (Glover & Prawitt, 2013, p. 2). If individual auditors view professional skepticism as open to interpretation (i.e., subjective), auditors may believe they are appropriately applying standards on professional skepticism based on their individual interpretations. However, if regulators apply a different definition of professional skepticism when reviewing auditors’ work, this may help explain ongoing criticisms from regulators stating auditors lack appropriate professional skepticism. The author reports insights of 66 auditors’ perceptions and finds the majority believe professional skepticism has a subjective (as opposed to uniform) definition. This finding is consistent across auditor rank and firm size, suggesting the potential for variations in application of professional skepticism in practice. Supplemental analyses indicate tax practitioners are more likely than auditors to view professional skepticism as subjective, particularly at the partner rank. The author presents professional skepticism training practices for 25 firms that suggest most firms recognize the importance of professional skepticism training and its regular reinforcement. However, there are concerns surrounding the fact that mentoring is listed as the most common training method, which lacks benefits of more formal training activities. Overall, this study provides relevant insights from practitioners and strengthens recent calls for developing a “common definition and shared understanding” of professional skepticism and a framework for evaluating application of professional skepticism (Glover & Prawitt, 2014, p. 5-6).

scholarly journals Talent and Talent Management: Definition and Issues

2018 ◽  
Vol 14 (2) ◽  
pp. 174-186 ◽  
Author(s):  
Novera Ansar
Keyword(s):  
Cognitive Ability ◽  
General Problem ◽  
Critical Review ◽  
Practical Implication ◽  
Talent Management ◽  
Shared Understanding ◽  
Corporate World ◽  
Uniform Definition ◽  
Time Periods ◽  
Definition Of

Talent' has become a popular term amongst academicians and practitioners during the last two decades. A general problem, despite this increased interest on “Talent”, is that the construct of Talent and Talent Management lack theoretical vigor and standardized definition. The aim of this paper is to make a contribution to the literature on “Talent” and “Talent Management” by a critical review of the construct of “Talent”. The evolution of the definition of the term “Talent” was traced through different time periods starting from the Biblical Times when talent was used for a very large sum of money to the present times when it is considered as a cognitive ability. A philological perspective was also taken to identify the roots of different approaches towards “Talent” in speakers of different languages and terms, that are interchangeably used in lieu of Talent were also explored. Different definitions of the term “Talent Management” were analyzed to understand the different approaches taken by the authors. The dominant approach used in the definitions of Talent Management was found to be exclusive. The study concluded that it is important to develop a uniform definition of Talent and Talent Management for a shared understanding for both academic work on the topic and its practical implication for the corporate world.

scholarly journals Kinesiological Analysis of Difference in Application of the Body Building and Crossfit Training Method // Kineziološka analiza razlika u primjeni metoda treninga body buildinga i crossfita

2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Branimir Mikić ◽  
Jovana Bozoljac ◽  
Vladimir Ivanek ◽  
Semir Bojić ◽  
Edisa Šljivić
Keyword(s):  
The Body ◽  
Training Method ◽  
Research Results ◽  
Body Building ◽  
Training Activities ◽  
The Difference ◽  
Crossfit Training ◽  
And Training

The main aim of this research is to identify the kinesiological differences in approaches and methods of training in the field of Crossfit and Bodybuilding, based on the kinesiological, anthropological and technical characteristics, as well as to determine the difference between recreationists and athletes in engagement programs such as Crossfit and Bodybuilding. The survey was conducted on a sample of 84 subjects, namely: 48 recreationists and 36 athletes. Research results show that a far greater number of recreationists are engaged in Bodybuilding compared to athletes. What is the main characteristic of this study is that the recreationists or athletes are not sufficiently informed about the Crossfit program and that it is rarely used in recreational and training activities.

Development and Evaluation of Fuzzy Criteria for the Diagnosis of Rheumatoid Arthritis

1996 ◽  
Vol 35 (04/05) ◽  
pp. 334-342 ◽  
Author(s):  
K.-P. Adlassnig ◽  
G. Kolarz ◽  
H. Leitich
Keyword(s):  
Rheumatoid Arthritis ◽  
Reference Model ◽  
American Rheumatism Association ◽  
Uniform Definition ◽  
Sensitivity Rate ◽  
Fuzzy Techniques ◽  
Definition Of ◽  
Different Levels ◽  
Specificity Rate

Abstract:In 1987, the American Rheumatism Association issued a set of criteria for the classification of rheumatoid arthritis (RA) to provide a uniform definition of RA patients. Fuzzy set theory and fuzzy logic were used to transform this set of criteria into a diagnostic tool that offers diagnoses at different levels of confidence: a definite level, which was consistent with the original criteria definition, as well as several possible and superdefinite levels. Two fuzzy models and a reference model which provided results at a definite level only were applied to 292 clinical cases from a hospital for rheumatic diseases. At the definite level, all models yielded a sensitivity rate of 72.6% and a specificity rate of 87.0%. Sensitivity and specificity rates at the possible levels ranged from 73.3% to 85.6% and from 83.6% to 87.0%. At the superdefinite levels, sensitivity rates ranged from 39.0% to 63.7% and specificity rates from 90.4% to 95.2%. Fuzzy techniques were helpful to add flexibility to preexisting diagnostic criteria in order to obtain diagnoses at the desired level of confidence.

METODE DEMONSTRASI DAN LATIHAN GUNA MENINGKATKAN HASIL BELAJAR SKETSA PADA SISWA KELAS X DKV DI SMK NEGERI 9 MEDAN

2019 ◽  
Vol 8 (2) ◽  
pp. 435
Author(s):  
Lystia Nurhaliza Hasibuan ◽  
R. Triyanto ◽  
Raden Burhan ◽  
Mangatas Mangatas
Keyword(s):  
Action Research ◽  
Learning Outcomes ◽  
Research Method ◽  
Initial Conditions ◽  
Research Subject ◽  
Learning Method ◽  
Training Method ◽  
Classroom Action Research ◽  
Academic Year ◽  
And Training

AbstrakPenelitian ini dilaksanakan di SMK Negeri 9 Medan, Jenis penelitian yaitu Penelitian Tindakan Kelas. Subjek penelitian ini adalah siswa kelas X DKV 1 yang berjumlah 36 orang siswa terdiri dari 20 laki-laki dan 16 perempuan, Penelitian ini bertujuan untuk meningkatkan hasil belajar sketsa, melalui motode demonstrasi dan latihan. Berdasarkan hasil observasi awal yang di temukan oleh peneliti, masih rendahnya hasil belajar sketsa siswa. Peneliti melakukan pre test untuk mengetahui kondisi awal sebelum dilaksanakannya tindakan persiklus. Hasil pre test menunjukkan masih rendahnya ketuntasan belajar siswa, dari 36 orang siswa hanya 7 orang siswa (19,4%) yang tuntas dalam pembelajaran sketsa. Penelitian ini menggunakan motode pembelajaran demonstrasi dan latihan. Pada siklus I diperoleh 24 orang siswa (66,7%) yang tuntas dan 12 orang siswa (33,3%) yang tidak tuntas. Dengan begitu, peneliti melanjutkan ke siklus II dengan perolehan 35 orang siswa (97,2%) yang tuntas dan 1 orang siswa (2,8%) tidak tuntas dalam pembelajaran sketsa. Terdapat peningkatan dari siklus I ke siklus II sebesar 30,5%, maka peneliti tidak melanjutkan ke siklus berikutnya. Dengan demikian dapat disimpulkan bahwa penggunaan motode pembelajaran demonstrasi dan latihan dapat meningkatkan kemampuan belajar sketsa pada siswa kelas X DKV 1 di SMK Negeri 9 Medan Tahun Pembelajaran 2019/2020.Kata Kunci: hasil belajar, sketsa, demonstrasi, latihan.AbstractThis research was conducted at SMK Negeri 9 Medan. The research employs a classroom action research method. The research subject was the ten grade students of DKV 1 with a total of 36 students consist of 20 men and 16 women. This research aims to improve skectch learning outcomes through demonstration and training method. Based on the results of preliminary observations found by researcher, the researcher found the low student sketch learning outcomes. The researcher used a pre-test to determine the initial conditions before the pre-cycle action was carried out. The result of pre-test showed that students' learning completeness was still low. From 36 students only 7 students (19,4%) who complete in sketching learning. This research was taught by using demonstration and training learning method. In cycle I, there were 24 students (66,7%) was complete and 12 students (33,3%) was incomplete. Therefore, the researcher proceed to cycle II with the acquisition of 35 students (97,2%) was complete and 1 students (2,8%) was incomplete in sketch learning. There was increase from cycle I to cycle II of 30,5%, the researcher does not proceed to the next cycle. Thus, it can be concluded that the use of demonstration and training method can improve the ability in sketch learning of the ten grade students DKV I at SMK Negeri 9 Medan in the academic year 2019/2020. Keywords: learning outcomes, sketch, demonstration, training.

SIMILARITIES AND DIFFERENT FEATURES OF HAND GESTURES IN AMERICAN AND KYRGYZ CULTURES

2019 ◽  
pp. 19-22
Author(s):  
Avtandil kyzy Ya
Keyword(s):  
Everyday Life ◽  
Facial Expressions ◽  
Main Part ◽  
Body Language ◽  
Hand Gestures ◽  
Common Definition ◽  
The World ◽  
The Common ◽  
Definition Of ◽  
Different Cultures

Abstract: This paper highlights similarities and different features of the category of kinesics “hand gestures”, its frequency usage and acceptance by different individuals in two different cultures. This study shows its similarities, differences and importance of the gestures, for people in both cultures. Consequently, kinesics study was mentioned as a main part of body language. As indicated in the article, the study kinesics was not presented in the Kyrgyz culture well enough, though Kyrgyz people use hand gestures a lot in their everyday life. The research paper begins with the common definition of hand gestures as a part of body language, several handshake categories like: the finger squeeze, the limp fish, the two-handed handshake were explained by several statements in the English and Kyrgyz languages. Furthermore, this article includes definitions and some idioms containing hand, shake, squeeze according to the Oxford and Academic Dictionary to show readers the figurative meanings of these common words. The current study was based on the books of writers Allan and Barbara Pease “The definite book of body language” 2004, Romana Lefevre “Rude hand gestures of the world”2011 etc. Key words: kinesics, body language, gestures, acoustics, applause, paralanguage, non-verbal communication, finger squeeze, perceptions, facial expressions. Аннотация. Бул макалада вербалдык эмес сүйлѳшүүнүн бѳлүгү болуп эсептелген “колдордун жандоо кыймылы”, алардын эки башка маданиятта колдонулушу, айырмачылыгы жана окшош жактары каралган. Макаланын максаты болуп “колдордун жандоо кыймылынын” мааниси, айырмасы жана эки маданиятта колдонулушу эсептелет. Ошону менен бирге, вербалдык эмес сүйлѳшүүнүн бѳлүгү болуп эсептелген “кинесика” илими каралган. Берилген макалада кѳрсѳтүлгѳндѳй, “кинесика” илими кыргыз маданиятында толугу менен изилденген эмес, ошого карабастан “кинесика” илиминин бѳлүгү болуп эсептелген “колдордун жандоо кыймылы” кыргыз элинин маданиятында кѳп колдонулат. Андан тышкары, “колдордун жандоо кыймылынын” бир нече түрү, англис жана кыргыз тилдеринде ма- селен аркылуу берилген.Тѳмѳнкү изилдѳѳ ишин жазууда чет элдик жазуучулардын эмгектери колдонулду. Түйүндүү сѳздѳр: кинесика, жандоо кыймылы, акустика,кол чабуулар, паралингвистика, вербалдык эмес баарлашуу,кол кысуу,кабыл алуу сезими. Аннотация. В данной статье рассматриваются сходства и различия “жестикуляции” и частота ее использования, в американской и кыргызской культурах. Следовательно, здесь было упомянуто понятие “кинесика” как основная часть языка тела. Как указано в статье, “кинесика” не была представлена в кыргызской культуре достаточно хорошо, хотя кыргызский народ часто использует жестикуляцию в повседневной жизни. Исследовательская работа начинается с общего определения “жестикуляции” как части языка тела и несколько категорий жестикуляции, таких как: сжатие пальца, слабое рукопожатие, рукопожатие двумя руками, были объяснены несколькими примерами на английском и кыргызском языках. Кроме того, эта статья включает определения слов “рука”, “рукопожатие”, “сжатие” и некоторые идиомы, содержащие данных слов согласно Оксфордскому и Академическому словарю, чтобы показать читателям их образное значение. Данное исследование было основано на книгах писателей Аллана и Барбары Пиз «Определенная книга языка тела» 2004 года, Романа Лефевра «Грубые жестикуляции мира» 2011 года и т.д. Ключевые слова: кинесика, язык жестов, жесты, акустика, аплодисменты, паралингвистика, невербальная коммуникация, сжатие пальца, чувство восприятия, выражение лиц.

scholarly journals Digital Tools as an Enabler for Educational and Training Processes: The Case Study of REFUGEEClassAssistance4 Teachers Project

Proceedings ◽  
2021 ◽  
Vol 74 (1) ◽  
pp. 14
Author(s):  
Ourania Areta ◽  
Karel Van Isacker
Keyword(s):  
Social Interactions ◽  
Education And Training ◽  
Working Environment ◽  
Digital Tools ◽  
Training Process ◽  
Training Activities ◽  
And Training

Digitalization has transformed all aspects of life, from social interactions to the working environment and education, something that accelerated with the emergence of COVID-19. The same stands for education and training activities, where the use of digital tools has been gradually advancing and become merely online because of the virus. This brought forth the need to discuss further the applications, benefits, and challenges of digital tools within the framework of the education and training process, and the need to study examples of successful applications. This study aims to support both these requirements by presenting the case study of REFUGEEClassAssistance4Teachers project and its outcomes.

scholarly journals “There must be Someone’s Name Under Every Bit of Text, Even if it is Unimportant or Incorrect”: Plagiarism as a Learning Strategy

2021 ◽  
Author(s):  
Beata Bielska ◽  
Mateusz Rutkowski
Keyword(s):  
Higher Education ◽  
Detection Rate ◽  
Learning Strategy ◽  
Plagiarism Detection ◽  
International Context ◽  
Detection Systems ◽  
Uniform Definition ◽  
Definition Of ◽  
Difficult Situations ◽  
Source Of Information

AbstractThe article offers analyses of the phenomenon of copying (plagiarism) in higher education. The analyses were based on a quantitative survey using questionnaires, conducted in 2019 at one of the Polish universities. Plagiarism is discussed here both as an element of the learning process and a subject of public practices. The article presents students’ definitions of plagiarism, their strategies for unclear or difficult situations, their experiences with plagiarism and their opinions on how serious and widespread this phenomenon is. Focusing on the non-plagiarism norm, that is the rule that students are not allowed to plagiarize, and in order to redefine it we have determined two strategies adopted by students. The first is withdrawing in fear of making a mistake (omitting the norm), which means not using referencing in unclear situations, e.g. when the data about the source of information are absent. The second is reducing the scope of the norm applicability (limiting the norm), characterized by the fact that there are areas where the non-plagiarism norm must be observed more closely and those where it is not so important, e.g. respondents classify works as credit-level and diploma-level texts, as in the credit-level work they “can” sometimes plagiarize since the detection rate is poor and consequences are not severe. The presented results are particularly significant for interpreting plagiarism in an international context (no uniform definition of plagiarism) and for policies aimed at limiting the scale of the phenomenon (plagiarism detection systems1).

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