scholarly journals Improving the Professional Requirements for Auditors in the Context of Independent Audit Reform in Ukraine

2020 ◽  
Vol 7 (510) ◽  
pp. 189-199
Author(s):  
V. Y. Fabiianska ◽  
Keyword(s):  
Professional Requirements ◽  
Audit Reform ◽  
Independent Audit

Curriculum Evaluation of the Sports Physiotherapy (Preprint)

2018 ◽  
Author(s):  
Shohre Nourizadeh Dehkordi ◽  
Ali Ghorbani ◽  
Maryam Shahabi ◽  
Seyedeh Zahra Nazardani
Keyword(s):  
Educational Program ◽  
Quantitative Methods ◽  
Student Evaluation ◽  
Master's Degree ◽  
Curriculum Evaluation ◽  
Faculty Members ◽  
Qualitative And Quantitative Methods ◽  
Professional Requirements ◽  
Master’S Degree

BACKGROUND Evaluating the master’s degree program in Sports Physiotherapy in order to improve the quality of education in this field. The need to pay attention to the effectiveness and efficiency of the education and improving the system of higher education by becoming more aware of the factors involved is necessary. The aim of this study is to evaluate the educational program for master’s degree in Sports Physiotherapy. OBJECTIVE The aim of this study is to evaluate the educational program for master’s degree in Sports Physiotherapy. METHODS This is a hybrid study in which qualitative and quantitative methods for data collection were used. The research team consisted of faculty members and sports physiotherapy students. In the first part of the study, due to a lack of standard questionnaires, the method of an expert panel was used to build the tools. In the second part, the questionnaire was distributed among 22 professors and students, and the data was collected. RESULTS The findings showed that according to the viewpoints of the faculty members and students, the courses in the program are necessary and facilitates the students to become qualified in meeting their future professional requirements. The findings of other research indicate the desirability of the content, implementation, and educational facilities of the program from the viewpoint of the professors, and unfavourable from the viewpoint of the students. Moreover, from the perspective of the professors and students, the teaching methods is appropriate to the type of course and there is no need to add a new course to the program. The findings of student evaluation methods showed that these methods were considered to be favourable from the viewpoint of the professors, and unfavourable from the viewpoint of the students. CONCLUSIONS As a result, the program of Sports Physiotherapy was evaluated, in terms of its favourability, with the existing courses. Nevertheless, the addition of practical and clinical units helps to improve the quality of the curriculum.

SAMUEL J. BROADS CONTRIBUTIONS TO THE ACCOUNTING PROFESSION

1996 ◽  
Vol 23 (2) ◽  
pp. 69-85 ◽  
Author(s):  
Gary John Previts ◽  
Thomas R. Robinson
Keyword(s):  
Self Regulation ◽  
Accounting Profession ◽  
General Acceptance ◽  
Accounting Principles ◽  
The Individual ◽  
Securities Laws ◽  
Analogous Reasoning ◽  
Independent Audit ◽  
Selection Of

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud which called into question the value of the independent audit and the role of external auditing at the very time a momentum had been established for self-regulation by the nascent and recently reunified accounting profession. The contributions of Samuel J. Broad in both the initiatives for self-regulation of accounting principles and of auditing procedures is examined in this paper. Further, several examples of Broad's rhetorical technique of employing analogous reasoning to facilitate dissemination of complex economic and accounting issues are examined.

Did the 1999 NYSE and NASDAQ Listing Standard Changes on Audit Committee Composition Benefit Investors?

2017 ◽  
Vol 92 (6) ◽  
pp. 187-212 ◽  
Author(s):  
Seil Kim ◽  
April Klein
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Research Question ◽  
Reporting Quality ◽  
Audit Committees ◽  
Financial Reporting Quality ◽  
Difference In Differences ◽  
Listed Firms ◽  
Sarbanes Oxley ◽  
Independent Audit

ABSTRACT In December 1999, the SEC instituted a new listing standard for NYSE and NASDAQ firms. Listed firms were now required to maintain fully independent audit committees with at least three members. In July 2002, the U.S. Congress legislated these standards through the Sarbanes-Oxley Act. Our research question is whether all investors benefited from the 1999 new rule. Using both an event study and a difference-in-differences methodology, we find no evidence of higher market value or better financial reporting quality resulting from this rule.

The Role and Perceptions of Independent Audit Partners in the Governmental Audit Market

2001 ◽  
Vol 1 (1) ◽  
pp. 17-41 ◽  
Author(s):  
Suzanne H. Lowensohn ◽  
Frank Collins
Keyword(s):  
Risk Factors ◽  
Environmental Risk ◽  
Environmental Risk Factors ◽  
Political Climate ◽  
Audit Firm ◽  
The Public ◽  
Audit Market ◽  
Primary Means ◽  
Relationship Of ◽  
Independent Audit

Audits are the primary means of monitoring that public funds are appropriately spent by governmental entities. Currently, independent auditors (rather than governmental auditors) are the primary suppliers of governmental audit services, despite the fact that many of them view governmental audits as “secondary” (AICPA 1987). Furthermore, nongovernmental auditors are believed to be less “independent” and more prone to lose sight of the programmatic demand to safeguard the public trust (Power 1997) than governmental auditors. To better understand the supply of governmental audit services, this study investigates independent audit firm partner opinions of governmental audits and their motivation to pursue these engagements. Multiple regression results of our data reveal that partners are more likely to pursue governmental audits if they believe that desirable intrinsic and extrinsic rewards are attainable through performing these audits. Furthermore, environmental risk factors—an active political climate and authoritative changes—reduce partner motivation to pursue governmental audits. It is suggested that environmental risk factors disrupt the comfortable principal/agent relationship of the auditor and auditee because the relationships have become decoupled (abstracted) from the audit's programmatic mission.

Implementation of an Electronic Dashboard for Reporting and Tracking of Health Care Professional Requirements

2021 ◽  
Vol 18 (1) ◽  
pp. 75-78
Author(s):  
Christina Cinelli ◽  
David Somsen ◽  
Ashley Quinn ◽  
Nancy Horn ◽  
Rebecca Murray
Keyword(s):  
Health Care ◽  
Health Care Professional ◽  
Professional Requirements

Social media participatory CPD for nursing revalidation, professional development and beyond

2019 ◽  
Vol 28 (13) ◽  
pp. 870-877
Author(s):  
Calvin Moorley ◽  
Theresa Chinn
Keyword(s):  
Professional Development ◽  
Social Media ◽  
Thematic Analysis ◽  
Design Data ◽  
The Social ◽  
Reflective Design ◽  
Professional Requirements ◽  
Social Media Tools ◽  
The Uk ◽  
Media Applications

Background: In 2016 the Nursing and Midwifery Council in the UK introduced revalidation, which is the process nurses are required to follow to renew their registration. This provides an opportunity for nurses to shape, develop and evolve social media to meet their professional requirements. Aims: to examine different ways nurses can use social media tools for continuous professional development (CPD) and revalidation. Methods: using a qualitative reflective design, data were gathered from content on the @WeNurses platform and activities organised with other leading health organisations in England. These data were analysed using the social media relationship triangle developed by the authors with a thematic analysis approach. Findings: analysis revealed that social media was used in six categories: publishing, sharing, messaging, discussing, collaborating, and networking. Organised social media events such as: blogs, tweetchats, Twitter storms, webinars, infographics, podcasts, videos and virtual book clubs can support nurses with revalidation and professional development. Conclusion: Through using a participatory CPD approach and embracing professional social media applications nurses have moved social media from the concept of a revolution to an evolution.

Work Patterns, Training, and Clinical Supervision Demographics of Home-Based Professional Counselors

2021 ◽  
pp. 106648072110618
Author(s):  
Janelle M. Cox
Keyword(s):  
Clinical Supervision ◽  
Graduate Training ◽  
Counseling Services ◽  
Professional Counselors ◽  
Work Patterns ◽  
Health Counseling ◽  
Home Based ◽  
Professional Requirements ◽  
Supervision And Training ◽  
And Training

Home-based counseling is an emerging modality of providing mental health counseling services to clients across the lifespan. However, minimal graduate training programs and home-based agencies provide training and preparation for professional counselors. In addition, educational and professional requirements are currently ill defined. A nonexperimental pilot survey exploring home-based professional counselors work-based, and clinical supervision and training patterns was conducted. Results suggest home-based professional counselors serve diverse populations and have limited training regarding home-based competencies. Findings from the study are presented. Implications for training and practice for home-based counselors are discussed.

INTEGRATION AND EVALUATION OF A PROPOSAL FOR STRATEGIC KNOWLEDGE TEACHING IN CAD

10.6036/9505 ◽  
2021 ◽  
Vol 96 (1) ◽  
pp. 145-149
Author(s):  
XABIER GARIKANO OSINAGA ◽  
MIKEL GARMENDIA MUJIKA ◽  
ANGEL PEREZ MANSO ◽  
ENEKO SOLABERRIETA MENDEZ
Keyword(s):  
Computer Aided Design ◽  
Empirical Test ◽  
Control Group ◽  
Strategic Knowledge ◽  
Learning Framework ◽  
Design Changes ◽  
Professional Requirements ◽  
Teaching Learning ◽  
Didactic Strategies ◽  
Aided Design

Computer-aided design competency is critical for an engineering graduate starting in the world of work. Therefore, the development of this competency must be in line with professional requirements and consider the design constraints. For example, in the case of modeling, a geometrically correct model may not be sufficient if it is unable to withstand the modifications required by design changes. Therefore, we consider that training must be based on the development of this knowledge, known as strategic knowledge, and encourage its acquisition. This article describes a CAD training proposal focused on the development of strategic knowledge. Starting from the contributions of researchers, the modeling process is broken down so that it can be reproduced in the different scenarios that may be presented at the time of modeling. In order to facilitate the acquisition of this knowledge, an active learning framework has been established and specific didactic strategies have been developed for this purpose. Finally, the results of an empirical test are presented after the implementation of this proposal in which the results show a notable improvement in the experimental group in relation to the control group. Keywords: CAD modeling, teaching-learning, strategic knowledge

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