scholarly journals Accounting Issues: An Essay Series Part I - Introduction To Accounting Theory And Cash

2007 ◽  
Vol 4 (1) ◽  
Author(s):  
Judy Laux
Keyword(s):  
Educational Process ◽  
Entire Series ◽  
Accounting Scandals ◽  
Introductory Accounting ◽  
Current Article ◽  
Accounting Theory

Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting.  This is the first in a series of articles designed to facilitate this realignment.  Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to the essential theoretical constructs, discusses the inherent tradeoffs and measurement dilemmas involved, describes newsworthy examples of “accounting gone bad,” and offers a brief bibliography for further investigation should students (or professors) choose to research the element in more depth.  Accounting instructors may elect to include the entire series if time permits or may select articles committed only to certain topics; each essay is designed to stand independently, with only the current article as required preparation.

scholarly journals Social and community learning as one of the directions of the educational process management

2021 ◽  
Vol 1 (3) ◽  
pp. 20-24
Author(s):  
Nina Kurmysheva ◽  
Keyword(s):  
Social Learning ◽  
Learning Strategies ◽  
Process Management ◽  
Cognitive Activity ◽  
Postgraduate Education ◽  
Educational Process ◽  
Education Development ◽  
Community Learning ◽  
Educational Structures ◽  
Current Article

The directions of education development change in the conditions of VUCA world. It will allow educational institutions to be competitive and improve the quality of their educational services. One of these fields of educational process management is social and community learning.The current article studies the issue of social and community learning as one of the fields of educational process management and the possibilities of its further use in the educational process of preschool, general secondary, out-of-school and postgraduate education. The most important life skills today are actively studying and learning strategies, as well as the skill of leadership and social influence as one of the skills important for specialist, not just the leader. The content of the definitions of «social learning» and «community-learning» and their features is determined.The possibilities of using in the educational process such types of educational and cognitive activity organization as coworking, network-ing, foresight, crowdsourcing, benchmarking, event, etc. are indicated in the context of the study. Examples of practical techniques of Singaporean educational structures are given.It is concluded that community learning is an educational process implemented on the basis of partnership pedagogy, and its effective-ness and efficiency are ensured through cooperation between students, parents and teachers through various projects, informal meetings, conversations, study circles, etc. Social learning is implemented using various platforms and online tool

scholarly journals Development of an Innovative Education System Mathematical Model

2020 ◽  
Vol 9 (3) ◽  
pp. 2080-2085
Keyword(s):  
Mathematical Model ◽  
Scientific Progress ◽  
Educational Process ◽  
Learning Trajectory ◽  
Highly Educated ◽  
External Variables ◽  
The Neural Networks ◽  
Current Article ◽  
The Individual ◽  
Individual Education

With the development of the scientific progress in the different spheres the countries all over the world need the highly educated and talented young people who will be able to develop the science and to achieve big results in it. Now, the major task of the educational system is to develop and implement such educational process that will allow achieving high academic results for the students and giving them the opportunity to find out at which sphere they will achieve the best results and for the teachers to find out the sphere of the lack of the knowledge. In the current article, there is given the way to develop the student mathematical model (as a subject of the learning trajectory). The model was developed with taking into account the external variables that reflected the students’ characteristics influencing on the learning process and getting the education. The usage of the student mathematical model for the individual education will allow reducing the expenditures for this kind of education and at the same time will give all the advantages of the individual studies. Also, the usage of the neural networks to study and predict the properties of the educational trajectory will provide the new and effective research methods in the field of learning theory.

scholarly journals Specifics of Future Border Protection Specialists’ Training in the USA and Ukraine: Comparative Analysis

2018 ◽  
Vol 8 (2) ◽  
pp. 95-100
Author(s):  
Tetiana Tron
Keyword(s):  
Comparative Analysis ◽  
National Security ◽  
Professional Training ◽  
The United States ◽  
Training System ◽  
Educational Process ◽  
Theory And Practice ◽  
The Usa ◽  
Professional Requirements ◽  
Current Article

Abstract Nowadays the issue of border protection is vitally important for national security of every country to guarantee protection of citizens. In this regard, it is important to study positive experience of world practices in this field. The current article deals with the comparative analysis of the system of border protection specialists’ training in the United States and Ukraine. The article focuses on specifying learning methods, forms of border protection specialists’ training. Moreover, the issue of border protection specialists’ training within the framework of pedagogical theory and practice has been presented; main stages of development of the USA and Ukrainian border protection training system have been processed and presented; professional requirements of American and Ukrainian border protection specialists have been described and compared. Additionally, curriculum standards of physical, firearm, law, operational and communicative aspects of professional training in the field of border protection in the USA and Ukraine have been mentioned. Furthermore, the research investigates principles and specifics of future border protection specialist’ professional training with detailed description of the educational process in the USA and Ukraine. Great attention has also been paid to the specific forms, methods and strategies of professional border protection training. The comparative analysis of American and Ukrainian professional training system in the field of border protection has been conducted. Basing on criteria of different training aspects, the conducted analysis enables to state new possibilities of progressive American ideas in the field of border protection issues to be implemented into the practice of Ukrainian future border protection specialists’ training.

scholarly journals LIFELONG LEARNING: MUSIC ADULT EDUCATION

2019 ◽  
pp. 17-22
Author(s):  
Sobol Nataliia
Keyword(s):  
Music Education ◽  
Informal Education ◽  
Modern Society ◽  
Educational Expectations ◽  
Educational Process ◽  
Lifelong Education ◽  
Private Lessons ◽  
Educational Environments ◽  
Self Development ◽  
Current Article

During the last decades in the modern society becomes more popular the idea of lifelong education which means the possibility of adults to join the educational environments for further professional development. In the current article we disclose the essence of the lifelong education in common and in the field of artistic education. In addition, we specify the adulthood age-peculiarities according to the educational expectations and define the role of educator (teacher, tutor) in the context of musical studies for adults. The contemporary educational system is characterized by the openness and availability. It is represented through the threefold structure which includes formal, non-formal and informal education. These types of lifelong education provide the opportunity to practice music for all who want to achieve their skills and get new knowledge. Among the adult audience the most popular forms of musical lifelong education are both formal and non-formal. Some adults begin to practice music for their work and some people choose music as a hobby. But all of these students have the same goals – to realize their self-development ambitions and improve themselves. According to these goals students could choose the place where to get the music education: at musical colleges, universities, academies, musical schools, studious or courses, at the private lessons with a teacher or with online coacher etc. In consequence of musical studies, the student can develop his/her music and performing competence. It provides formation of students’ skills, knowledge and experience of musical activities. They learn how to do the everyday routines and prepare the interpretation of music pieces, how to organize and follow the self-guided work. In addition, during the musical classes students develop their aesthetic tastes and artistic tolerance, learning how to think about the artistic ideas in music pieces and how to build the interpretation plan according to composer’s view. Following the basic frameworks of andragogy (the science about adults’ education) the author highlights that music studies cannot be limited by the age of students. Contrary, the educational process obtains the new characteristics and qualities depend on who is a student – an adult or a child. But the author notices that teacher (tutor, educator) is a very important figure in the educational chain both with children and adults.

scholarly journals Accounting Issues: An Essay Series Part VI - Investments In Securities

2008 ◽  
Vol 5 (6) ◽  
Author(s):  
Judy Laux
Keyword(s):  
Conceptual Framework ◽  
Decision Makers ◽  
Potential Measurement ◽  
Accounts Receivable ◽  
Measurement Issues ◽  
Theoretical Structure ◽  
Introductory Accounting ◽  
Economic Reality ◽  
Current Article ◽  
Accounting Rules

 This series is designed to restore to the introductory accounting course the theoretical structure now missing from most principles texts.  Laux 2007(a) offers the justification, and thus far the series has addressed the other major assets—cash, accounts receivable, inventory, property, and intangible assets.  "The Conceptual Framework at a Glance" section of the 2007 work uses the hierarchy of accounting characteristics (displayed on the following page) along with a mountain-hiking analogy to describe some of the daily accounting dilemmas encountered at the base of the mountain, potential measurement and classification issues associated with the adjusting process in the foothills of the journey, and the goal to be reached at the mountain top—reflecting economic reality, thereby making the information useful for decision makers.  To that end, the current article briefly reviews the fundamental accounting rules for investments in marketable securities, followed by a section outlining the conceptual framework connections and measurement issues.  Finally, the last section introduces some real-world examples of companies that have struggled with securities-related reporting.  The section also looks at some of the literature devoted to investments, both conceptual and empirical.

Encultured minds, not error reduction minds

2020 ◽  
Vol 43 ◽  
Author(s):  
Robert Mirski ◽  
Mark H. Bickhard ◽  
David Eck ◽  
Arkadiusz Gut
Keyword(s):  
Free Energy ◽  
Error Reduction ◽  
Energy Principle ◽  
Free Energy Principle ◽  
Current Article

Abstract There are serious theoretical problems with the free-energy principle model, which are shown in the current article. We discuss the proposed model's inability to account for culturally emergent normativities, and point out the foundational issues that we claim this inability stems from.

The future dental educational process

1996 ◽  
Vol 60 (9) ◽  
pp. 778-782 ◽  
Author(s):  
E Hjorting-Hansen ◽  
D Dent
Keyword(s):  
Educational Process ◽  
The Future

Noise-Induced Balance Loss? Rethinking Clinical Implications of Noise Exposure

2019 ◽  
Vol 4 (6) ◽  
pp. 1418-1422
Author(s):  
Bre Myers ◽  
J. Andrew Dundas
Keyword(s):  
Vestibular System ◽  
Noise Exposure ◽  
Balance Control ◽  
Scope Of Practice ◽  
Hearing Conservation ◽  
Exposed Population ◽  
Auditory Systems ◽  
Current Article ◽  
Balance Loss ◽  
Cross System

Purpose The primary aim of the current article is to provide a brief review of the literature regarding the effects of noise exposure on the vestibular and balance control systems. Although the deleterious effects of noise on the auditory system are widely known and continue to be an active area of research, much less is known regarding the effects of noise on the peripheral vestibular system. Audiologists with working knowledge of how both systems interact and overlap are better prepared to provide comprehensive care to more patients as assessment of both the auditory and vestibular systems has been in the audiologists' scope of practice since 1992. Method A narrative review summarizes salient findings from the archival literature. Results Temporary and permanent effects on vestibular system function have been documented in multiple studies. Hearing conservation, vestibular impairment, and fall risk reduction may be more intimately related than previously considered. Conclusions A full appreciation of both the vestibular and auditory systems is necessary to address the growing and aging noise-exposed population. More cross-system studies are needed to further define the complex relationship between the auditory and vestibular systems to improve comprehensive patient care.

Sign in / Sign up

Export Citation Format

Share Document