A problem-solving approach in basic principles of accounting

Author(s):  
Laura J. Dietz ◽  
Rebecca J. Weinberg ◽  
Laura Mufson

Chapter 2 of Family-based Interpersonal Psychotherapy (FB-IPT) for Depressed Preadolescents presents the basic principles of interpersonal psychotherapy (IPT) and of interpersonal psychotherapy for depressed adolescents (IPT-A), empirically supported interventions for depression in adults and adolescents. IPT is a structured, time-limited treatment for depression that identifies one of four interpersonal problem areas (i.e., grief, role transitions, role disputes, and interpersonal deficits) that may be related to an individual’s onset of symptoms. IPT seeks to reduce depression by helping patients improve their relationships with others through effective communication and interpersonal problem-solving. IPT-A is a developmental adaptation that is designed to treat adolescents, ages 12 to 18 years, with depression. Both models include three phases of treatment (initial, middle, and termination), as well as a large psych educational component and a focus on helping depressed patients acquire better communication and problem-solving skills.


Author(s):  
Mark D. Miller

Chapter 1 presents an overview of the basic principles of interpersonal psychotherapy (IPT). It discusses the development of IPT, the four phases of IPT, structure, benefits, and comparisons for other treatments (most notably cognitive-behavioral therapy (CBT), and problem-solving therapy (PST). Case vignettes are used to illustrate the application of IPT to cognitively intact geriatric patients.


Author(s):  
Brad Crowell ◽  
Peter Gregson

At its fundamental level, engineering is problem solving. An engineer must have problem solving abilities with some level of expertise. However, gaining these skills is challenging since design is often viewed as more of an art than science. This paper investigates the cognitive aspects of design expertise. We conclude that expertise relies on knowledge of the basic principles and the application of this theory. Examining the differences between expert and novice problem solving highlights this. Fundamental to the differences in problem solving ability and strategies is the level of sophistication, appropriateness, and completeness of their mental representations of the problem.


Auditor ◽  
2017 ◽  
Vol 3 (9) ◽  
pp. 26-31
Author(s):  
Н. Миславская ◽  
N. Mislavskaya

The article provides a philosophical and psychological analysis of the underlying causes that trigger the emergence of threats to the basic principles of accounting ethics. The author comes to the conclusion that it is necessary to supplement the content of the current professional ethical code with a new moral and ethical category — the principle of justice.


2004 ◽  
Vol 18 (5) ◽  
pp. 299-307 ◽  
Author(s):  
Josef Gochermann ◽  
Sandra Bense

Companies and R&D institutions increasingly collaborate not only in isolated projects but also in knowledge-based networks. In those networks, participants combine expertise and applied problems to generate both ‘problem-solving knowledge’ and specialized knowledge: during the process of common problem-solving each partner acquires some of the specialized knowledge of the other partners as well as the newly generated problem-solving knowledge. This article examines the basic principles involved and provides a simple mathematical description of the step-by-step accumulation of knowledge through the solving of applied problems in a knowledge-based network. The rate of increase of the total amount of available knowledge in the network is derived and implications for the orientation of R&D institutes and companies are set out.


Author(s):  
Joanne B. Sheridan ◽  
Russell H. Lord ◽  
Michael Campbell

<p class="MsoNormal" style="text-align: justify; margin: 0in 37.8pt 0pt 0.5in;"><span style="mso-bidi-font-style: italic;"><span style="font-size: x-small;"><span style="font-family: Batang;">This paper describes the development and evaluation of a test used to measure accounting-specific problem solving skills in business students in an effort to assess the outcome of a significant curricular revision in the principles of accounting series.<span style="mso-spacerun: yes;">&nbsp; </span>In response to suggestions by the Accounting Education Change Commission (AECC), the accounting faculty at a small, urban university changed the content and method of teaching principles of accounting.<span style="mso-spacerun: yes;">&nbsp; </span>Since a review of the literature did not produce an appropriate instrument for measuring problem solving in accounting that could be administered within one class period and was machine scorable, the authors developed the Accounting Problem Solving Test (APST) and evaluated its reliability and validity.<span style="mso-spacerun: yes;">&nbsp; </span>Results provided consistent and strong support that the APST is a reliable and valid instrument for assessing problem solving ability specific to the subject domain of accounting.<span style="mso-spacerun: yes;">&nbsp; </span>Further use and testing for validity are warranted in situations where teachers are interested in assessing their students&rsquo; abilities to problem solve in accounting given changes in teaching strategies.</span></span></span></p>


2011 ◽  
Vol 145 ◽  
pp. 598-602
Author(s):  
Wei Chih Hsu ◽  
Tsan Ying Yu

Inspired by the studies of modern cognitive psychology and real-world pattern recognition systems, a new developed model for pattern recognition is proposed to provide an alternative solution for some complicated pattern recognition problems. This study exploits a creative problem solving (CPS) skill to derive a pattern recognition solution and presents the basic principles, criteria, and techniques for CPS. Next, CPS is devoted to develop pattern recognition application and demonstrate a case study. In addition, this paper discusses the case study on the application of CPS thinking model. Experiment results show that CPS thinking model can improve this application performance of pattern recognition.


2011 ◽  
Vol 8 (1) ◽  
pp. 37
Author(s):  
Susana Narawi ◽  
Shafi Mohamad ◽  
Lulu Jonathan

A strong foundation in the basic principles of accounting is important for accounting students as they move on to further studies in financial accounting of higher levels. The aim ofthis research was to investigate whether there were any significant differences in accounting students' performance after being exposed to the Accounting Balancing Game at Universiti Teknologi MARA (UiTM) Sarawak. This study found that 76% of the accounting students who were exposed to the Accounting Balancing Game improved their performance. The results showed that there was a significant improvement between pre and post-test scores by the experimental group. However there was no significant improvement between pre and post-test scores by the control group. Hence the results of this study offer useful insights in enhancing the teaching and learning of financial accounting for future accounting students in local universities.


Author(s):  
Prasenjit Saha ◽  
Paul A. Taylor

This is a conceptual introduction to astrophysical processes, at the advanced-undergraduate level. Topics are developed in more or less their historical order of discovery, but from a modern perspective. The book begins with orbits, gradually building in complexity to chaos, relativistic orbits and gravitational lensing, and eventually a semi-classical treatment of gravitational-wave sources. The second part is about how stars work, including related topics like the mass—radius relations for planets and stellar remnants. The third part is about the expanding universe and its history, the concluding section being about fluctuations in the microwave background. More than 60 exercises range from small conceptual puzzles to numerical solution of differential equations, for example, to find the value of Chan-drasekhar’s limit. An unusual feature of the book is the adaptive choice of units according to context, and unit con-versions, such as to and from Planckian units, are an important thread in the book. Observed phenomena are generally derived from basic principles and processes, with an emphasis—as highlighted in the title—on physical problem solving and approximation throughout.


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