A Classroom Exercise on Building Auditors' Interview Skills

2020 ◽  
Vol 17 (2) ◽  
pp. 93-101
Author(s):  
Yunsen Wang ◽  
Tiffany Chiu ◽  
Tawei Wang ◽  
Roger S. Debreceny
Keyword(s):  
Business Continuity ◽  
Audit Process ◽  
Soft Skill ◽  
Accounting Information Systems ◽  
Instructional Resource ◽  
Hands On ◽  
Classroom Exercise ◽  
Hands On Learning ◽  
Different Levels

ABSTRACT This instructional resource describes a classroom exercise that assists students to understand the importance of performing interviews for auditors. The exercise allows students to practice their interview skills in the context of a business continuity problem. Students are assigned to groups of two and are randomly chosen to play the role of either an auditor or a director of information technology in a client corporation. In this setting, the auditor needs to understand the audit client's business continuity strategies and practices from the director's perspective without being able to observe or obtain detailed information. This exercise contributes to the development of students' ability to interview, which is an important soft skill in the audit process. In addition, this exercise can be administered at different levels of auditing or accounting information systems courses to bring more hands-on learning activities to the classroom.

Pedagogical Creativity as a Means of Inclusion in Primary School

2022 ◽  
pp. 107-125
Author(s):  
Gaia Lombardi
Keyword(s):  
Flipped Classroom ◽  
Learning By Doing ◽  
Pedagogical Strategies ◽  
Face To Face ◽  
Online Tools ◽  
Hands On ◽  
Hands On Learning ◽  
Face To Face Learning ◽  
Learning As A Process

This chapter presents some creative pedagogical strategies used during the distance or remote learning period due to the COVID-19 pandemic from March to May 2020. The chapter explores the use of coding in a transdisciplinary way. Strategies for online tools and their specific use both in remote and in face-to-face learning are presented. The role of hands-on learning as a process of learning-by-doing and how to involve pupils using the methods of a flipped classroom are also presented. The chapter concludes with the importance of games to keep the class group united and cohesive in order to develop a healthy sense of competitiveness and collaboration among the pupils.

A Problem-Solving Based Teaching Approach to Database Design

2020 ◽  
Author(s):  
Anil Singh ◽  
Vikram Bhadauria ◽  
Anil Gurung
Keyword(s):  
Accounting Information ◽  
Real Life ◽  
Database Design ◽  
Accounting Students ◽  
Skill Levels ◽  
Accounting Information Systems ◽  
Accounting Curriculum ◽  
Hands On ◽  
Hands On Learning ◽  
Learning Projects

Although Database skills are essential skills required for accounting students, a substantial gap exists between available and required skill levels in the industry. The significant changes in accounting information systems in modern enterprises require revisions to the accounting curriculum. When addressing this gap, researchers have identified a hands-on approach as the preferred method for learning Information Technology (IT) related skills such as in databases. The industry prefers students with hands-on learning projects mimicking real-life situations involving fixing problems rather than following steps. To this end, we develop a problemsolving based approach to enhance hands-on learning in database design. In this teaching module, students fix a partially completed database with defects intentionally placed by theinstructor. By involving in active thinking to fix and enhance the database, students not only gain confidence in working with databases but also learn valuable concepts in database design.

Hands-On Learning of Cloud Computing

2016 ◽  
pp. 198-217
Author(s):  
Marta Beltrán
Keyword(s):  
Cloud Computing ◽  
Real World ◽  
Essential Element ◽  
Learning Objective ◽  
Learning Approach ◽  
New Paradigm ◽  
Graduate Courses ◽  
Hands On ◽  
Hands On Learning ◽  
Different Levels

Professionals with deep knowledge about cloud computing are in high demand in the industry these days. This knowledge should comprehend concepts related to models, technologies, techniques, frameworks, interfaces and tools needed to design, develop, deploy, integrate and manage cloud-based architectures. Universities are trying to offer different undergraduate and graduate courses teaching these contents at different levels, aimed at students' development of strong practical skills to deal with the new paradigm in real-world environments. In this chapter, a hands-on learning approach is proposed to achieve this goal, considering an essential element of this approach - the use of cloud simulators. A survey of open source cloud simulators is provided, presenting an exhaustive comparison of the existing alternatives and determining an appropriate set of criteria to decide the best simulator for each learning objective. Furthermore, two examples of hands-on contents are presented using these simulators.

Analisis Pengembalian Kredit Terhadap Profitabilitas Pada PT Bank Sumut Cabang Gunungsitoli

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Victorinus Laoli
Keyword(s):  
Data Collection ◽  
Positive Influence ◽  
Business Continuity ◽  
Working Capital ◽  
The People ◽  
Data Collection Technique

One manifestation of the important role of banking in a region, as implemented by PT Bank Sumut, Gunungsitoli Branch, is to distribute loans for investment, consumption and working capital for the people in the area. The purpose of providing credit for banks is the return of credit that earns interest and can increase income to finance activities and business continuity. From the results of research conducted with this data collection technique, it shows that PT Bank Sumut has a number of loans from 2009 to 2014 which each year rises. From this study, it is also known that the rate of credit repayment has a positive influence on the level of profitability.

Value-driven issues throughout the development of sociological theory

2020 ◽  
pp. 147-160
Author(s):  
Gulbarshyn Chepurko ◽  
Valerii Pylypenko
Keyword(s):  
Social Interactions ◽  
Social System ◽  
Sociological Theory ◽  
Social Scientists ◽  
Social Sphere ◽  
Technological Advances ◽  
The Social ◽  
The Individual ◽  
Different Levels

The paper examines and compares how the major sociological theories treat axiological issues. Value-driven topics are analysed in view of their relevance to society in times of crisis, when both societal life and the very structure of society undergo dramatic change. Nowadays, social scientists around the world are also witnessing such a change due to the emergence of alternative schools of sociological thought (non-classical, interpretive, postmodern, etc.) and, subsequently, the necessity to revise the paradigms that have been existed in sociology so far. Since the above-mentioned approaches are often used to address value-related issues, building a solid theoretical framework for these studies takes on considerable significance. Furthermore, the paradigm revision has been prompted by technological advances changing all areas of people’s lives, especially social interactions. The global human community, integral in nature, is being formed, and production of human values now matters more than production of things; hence the “expansion” of value-focused perspectives in contemporary sociology. The authors give special attention to collectivities which are higher-order units of the social system. These units are described as well-organised action systems where each individual performs his/her specific role. Just as the role of an individual is distinct from that of the collectivity (because the individual and the collectivity are different as units), so too a distinction is drawn between the value and the norm — because they represent different levels of social relationships. Values are the main connecting element between the society’s cultural system and the social sphere while norms, for the most part, belong to the social system. Values serve primarily to maintain the pattern according to which the society is functioning at a given time; norms are essential to social integration. Apart from being the means of regulating social processes and relationships, norms embody the “principles” that can be applied beyond a particular social system. The authors underline that it is important for Ukrainian sociology to keep abreast of the latest developments in the field of axiology and make good use of those ideas because this is a prerequisite for its successful integration into the global sociological community.

РЕГІОНАЛЬНИЙ МИТЕЦЬ В ІНОКУЛЬТУРНОМУ СЕРЕДОВИЩІ: ПРОБЛЕМА ФУНКЦІОНУВАННЯ

2020 ◽  
pp. 152-158
Author(s):  
Admink Admink ◽  
Сергій Виткалов ◽  
Валентина Вігула
Keyword(s):  
Local Government ◽  
Cultural Practices ◽  
Local Population ◽  
Government Reform ◽  
Different Levels

Розглядається організаційно-культурна діяльність одного з помітних у регіональному просторі Західного Полісся фотомитця – Олександра Купчинського, а саме виставковий її вектор, втілений в презентації артефактів світового фотомистецтва; видавничий, розглянутий у  контексті  друку  різноманітних  фотоальбомів  із  творів експонентів, організація творчих зустрічей художньої інтелігенції міста з питань обговорення актуальних питань культурного розвитку, заснування фотоклубу тощо. Доводиться, що втрата зв’язку з Батьківщиною, у якій би формі це не відбувалося, не дозволяє митцю творчо самореалізуватися повною мірою. The importance and problematic range of local government reform in the regions of the country and ways of its solution in the field of culture are analyzed. The most effective steps are proposed for management structures at different levels to change attitudes of both the management and the local population regarding different cultural practices. Emphasis is placed on the role of sectoral methodological services in the implementation of this reform. The experience of other countries in activating the local population in this process is emphasized. An attempt has been made to offer effective, in the authors' opinion, solutions to the reform. Emphasis is placed on the educational factor.

Hands-on Learning in the Medical Education Curriculum for Middle Grade Students

2010 ◽  
Vol 30 (1) ◽  
pp. 96-102 ◽  
Author(s):  
Kazuhiro FUJIMOTO ◽  
Atsushi KUROSAWA ◽  
Akihiro SUZUKI ◽  
Satoshi FUJITA ◽  
Hiroshi IWASAKI
Keyword(s):  
Medical Education ◽  
Middle Grade ◽  
Education Curriculum ◽  
Hands On ◽  
Hands On Learning ◽  
Middle Grade Students ◽  
Medical Education Curriculum
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