Accounting for Giraffes at a For-Profit Zoo - A Case Study

2015 ◽  
Vol 1 (1) ◽  
pp. 99
Author(s):  
James Penner ◽  
Jagjit Singh Saini
Keyword(s):  
Critical Thinking ◽  
Learning Experience ◽  
Real Life ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Financial Accounting ◽  
Problem Solving Skills ◽  
Generally Accepted Accounting Principles ◽  
For Profit ◽  
Real Life Situation

This case is based on the accounting at a for-profit zoo. It provides students with an opportunity to explore and apply the Accounting Standards Codification (ASC) using a real-life example. This case challenges the students to use critical thinking skills to identify the relevant standards, as there is no direct reference in the ASC for accounting at a for-profit zoo.  An assessment of the students indicates that the case provides a useful learning experience in interpreting and applying the authoritative Generally Accepted Accounting Principles (GAAP) in a real-life situation. Additionally, the assessment results indicate that the case helps students to enhance their critical thinking, teamwork and problem-solving skills. This case could be used in any intermediate or advanced financial accounting class in which students are expected to use the ASC and learn the application of GAAP.    

Second Round Electronics: A Case for Critical Thinking

2013 ◽  
Vol 28 (4) ◽  
pp. 983-989 ◽  
Author(s):  
Nathalie Johnstone ◽  
Brandy Mackintosh ◽  
Fred Phillips
Keyword(s):  
Critical Thinking ◽  
Financial Reporting ◽  
Emerging Technologies ◽  
Financial Statements ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Financial Accounting ◽  
Class Discussion ◽  
For Profit ◽  
Writing Assignment

ABSTRACT This instructional case requires students to provide advice to a client who is currently the sole owner of a for-profit company that reconditions and sells used electronics. The client is considering purchasing a similar company with the vision of expanding into the sales and service of emerging technologies. The target company's unaudited financial statements contain questionable accounting choices and judgments that appear to enable the company to meet external financial reporting constraints. In their role as financial advisers, students are expected to use critical thinking skills to identify and evaluate questionable choices in the target company's financial statements. This case is suitable for use in introductory and intermediate financial accounting as well as introductory auditing and assurance courses, and can be used as a context for in-class discussion, as a basis for exam questions, and/or as a writing assignment. Assessment rubrics and Teaching Notes accompany the case for use by instructors.

Wiki Art Gallery, Inc.: A Case for Critical Thinking

2011 ◽  
Vol 26 (3) ◽  
pp. 593-608 ◽  
Author(s):  
Fred Phillips ◽  
Brandy Mackintosh
Keyword(s):  
Critical Thinking ◽  
Financial Performance ◽  
Financial Statements ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Financial Accounting ◽  
Art Gallery ◽  
For Profit ◽  
Accounting Choices

ABSTRACT This instructional case requires students to provide advice to a client who is currently a co-owner of a for-profit art gallery. The client is planning to purchase his co-owner's shares at a price to be determined based on their company's recent financial performance. The company's financial statements, prepared by the client's co-owner, contain accounting choices and judgments that students should identify and evaluate using critical thinking skills. This case is suitable for use in introductory and intermediate financial accounting, and in introductory auditing and assurance courses. Accompanying the case is a set of teaching notes and assessment rubrics for use by instructors.

The City of Providence, RI: A Case Examining the Financial Condition of a U.S. Municipality

2015 ◽  
Vol 30 (2) ◽  
pp. 127-139
Author(s):  
Christine E. Earley ◽  
Nancy Chun Feng ◽  
Patrick T. Kelly
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Problem Solving Skills ◽  
Financial Status ◽  
For Profit ◽  
Financial Condition ◽  
Accounting Courses ◽  
Conducting Research ◽  
The City

ABSTRACT This case is intended for use in a wide variety of learning contexts, including undergraduate and graduate government and not-for-profit accounting courses, advanced accounting courses, public policy courses, along with courses that address municipal pensions at the college or university level, or other training programs. The case achieves four primary objectives: developing proficiency in ratio analyses for a municipality, conducting research related to the financial status of a municipality, improving critical thinking and problem-solving skills, and developing an awareness of potential public interest issues facing municipal leaders. We find that students benefit from analyzing the financial condition of the City of Providence, RI and develop critical thinking skills through their analyses.

Promoting Critical Thinking Through Service Learning

2018 ◽  
Vol 45 (2) ◽  
pp. 193-199 ◽  
Author(s):  
Cynthia G. Campbell ◽  
Brianna R. Oswald
Keyword(s):  
Critical Thinking ◽  
Service Learning ◽  
Learning Experience ◽  
Real Life ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Home Visitors ◽  
Vulnerable Families ◽  
Higher Education Instruction ◽  
Psychology Course

As stated in APA Learning Outcomes 2 and 3, two central goals of higher education instruction are promoting students’ critical thinking skills and connecting student learning to real-life applications. To meet these goals, a community-based service-learning experience was designed using task value, interpersonal accountability, cognitive dissonance, and guided reflection, and was implemented to motivate and promote students’ critical thinking skills in a human development psychology course. Students in this course served as home visitors or support-group facilitators to vulnerable families and reflected on their experiences in class assignments. Qualitative evidence from class discussions and journal entries, and quantitative data from the analysis of student essays, suggest that the majority of students engaged in critical thinking skills across the semester, particularly in using a broader locus for understanding and addressing issues experienced by their client families.

Clinically oriented physiology teaching: strategy for developing critical-thinking skills in undergraduate medical students

2004 ◽  
Vol 28 (3) ◽  
pp. 102-104 ◽  
Author(s):  
Reem Rachel Abraham ◽  
Subramanya Upadhya ◽  
Sharmila Torke ◽  
K. Ramnarayan
Keyword(s):  
Critical Thinking ◽  
Student Performance ◽  
Case Studies ◽  
Teaching Strategy ◽  
Real Life ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Undergraduate Medical Students ◽  
Life Problems ◽  
Motivation For Learning

Medicine is an applied science, interpreting evidence and applying it to real life by using clinical reasoning skills and experience. COPT (clinically oriented physiology teaching) was incorporated in physiology instruction aiming to relate the study of physiology to real-life problems, to generate enthusiasm and motivation for learning, and to demonstrate the vocational relevance of physiology among students by integrating clinical experience with teaching. COPT consisted of two elements: 1) critical-thinking questions (CTQ) and 2) clinical case studies. After a few topics were taught, CTQ and case studies were given as an assignment. Answers were discussed in the next class. Two exams, each of which contained CTQ and recall questions, were conducted, one before ( exam 1) and one after ( exam 2) the implementation of COPT. Analysis of student performance in the examinations revealed that the students did better in exam 2 ( P < 0.0001). Feedback from students indicated that this method was useful and challenging.

scholarly journals Research Based Learning (RBL): How to Improve Critical Thinking Skills?

2018 ◽  
Vol 42 ◽  
pp. 00042 ◽  
Author(s):  
Tri Saptuti Susiani ◽  
Moh Salimi ◽  
Ratna Hidayah
Keyword(s):  
Critical Thinking ◽  
Learning Experience ◽  
Self Regulation ◽  
Thinking Skills ◽  
Qualitative Approach ◽  
Critical Thinking Skills ◽  
Future Teachers ◽  
Thinking Skill ◽  
Critical Thinking Skill ◽  
Quality Learning

Critical thinking is a part of the 21th century necessary skills trained to future teachers. Research-based learning (RBL) presents as an alternative learning model that can develop the critical thinking skills. This study aims at describing the effect of the implementation of the research-based Learning (RBL) to develop future teachers’ critical thinking skills. Qualitative approach was used in this classroom research. The participants in this study consisted of 106 future teachers. Data were collected using observation and test. The results of the research indicate that the implementation research-based learning (RBL) can develop critical thinking skills. It is proved by the fact that the students were able to show their interpretation, analysis, evaluation, inference and explanation abilities. Meanwhile, aspect of self- regulation ability has not yet been able to be found. This research were used to make more sure previous research that implementation of the RBL can improve the quality learning process and make positive changes for the students in the intellectual and emotional. This research provides a different learning experience which can develop critical thinking skill.

scholarly journals Problem Based Learning Learning Model improve Critical Thinking Ability

2021 ◽  
Vol 3 (4) ◽  
pp. 46
Author(s):  
Deviana Yulianti
Keyword(s):  
Critical Thinking ◽  
Elementary Schools ◽  
Problem Solving ◽  
Problem Based Learning ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Problem Solving Skills ◽  
Critical Thinking Ability ◽  
Thinking Ability ◽  
Learning Guide

<p><em>The demands of the 2013 curriculum ideally are that learning is able to develop 4C skills, one of which is critical thinking and problem-solving skills (Critical-Thinking and Problem-Solving Skills), namely being able to think critically, laterally, and systematically, especially in the context of problem solving. In fact, students' critical thinking skills have not been maximally developed, especially in elementary schools. The learning process in elementary schools currently requires problem-based learning that requires students to actively carry out investigations in solving problems and the teacher acting as a facilitator or learning guide will be able to shape the ability of students to think critically. The purpose of this research is to describe the concept of Problem Based Learning (PBL), the concept of critical thinking ability, and the relationship between Problem Based Learning (PBL) and critical thinking ability. The results of the Problem Based Learning (PBL) model improve critical thinking ability.</em></p>

scholarly journals A SURVEY ANALYSIS OF PRE-SERVICE CHEMISTRY TEACHERS' CRITICAL THINKING SKILLS

2018 ◽  
Author(s):  
Irwanto
Keyword(s):  
Critical Thinking ◽  
Grade Level ◽  
Learning Experience ◽  
Sampling Technique ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Average Score ◽  
Survey Analysis ◽  
Chemistry Teachers ◽  
Significant Difference

This study aimed at analyzing the level of students' critical thinking skills as well as investigating the correlation between students' critical thinking skills and their grade level. A survey involving 220 pre-service chemistry teachers of Yogyakarta State University, Indonesia was conducted. The sample was taken using the convenience sampling technique. The data were collected using a Critical Thinking Rubric (OHRCT) developed by Oliver-Hoyo (2003). The result of this study shows that (i) the average score of students' critical thinking skills was still considered low (13.95±2.151), (ii) abstract and written presentation appeared as the components that obtained the highest and the lowest score respectively, (iii) significant difference was found between the score of students' critical thinking skills based on grade level in favour of junior students (p=0.000), and (iv) a moderate positive and linear correlation existed between the students' critical thinking skills and grade level (r=0.442, p=0.000). The findings indicate that the improvement in students' critical thinking skills has certain influences on the improvement of students' cognition and learning experience after attending courses in chemistry. Based on the result, several recommendations have been proposed to improve university students' critical thinking skills.

scholarly journals Case Briefs in Legal English Classes

2016 ◽  
Vol 45 (1) ◽  
pp. 7-20 ◽  
Author(s):  
Stĕpánka Bilová
Keyword(s):  
Critical Thinking ◽  
Collaborative Work ◽  
Legal Reasoning ◽  
Real Life ◽  
Relevant Information ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Legal Issue ◽  
Learning Activity ◽  
English Classes

Abstract A case brief can be described as a succinct summary of a case which specifies the facts, procedural history, legal issue(s), court decision and legal reasoning supporting the judgment, even though exact formats may vary. Case briefing is a demanding activity which is required from students during their law studies. The goal is to teach students to focus on the essential parts of the case and to obtain a thorough understanding of the case and the reasoning, which means the students need to employ their analytical and critical thinking skills. The course of English for academic legal purposes (as part of English for specific purposes) can also benefit from implementing case briefs. Students are exposed to useful legal vocabulary while the cases themselves bring real life examples of the law, which can increase students’ interest and motivation. The paper briefly introduces the literature on the methodology of teaching case briefing and on case briefs within the linguistics research and then describes a sample activity on case briefs from legal English classes. My experience shows that it is important to provide students with sufficient scaffolding for completing the task successfully. Even though the students feel they are easily and quickly acquainted with the format and the language used, they encounter problems when preparing particular cases. The activity combines both individual and collaborative work, oral and written outputs and peer reviewing. Case briefing is a valuable learning activity; nevertheless, some students may find it difficult as they need not only language skills, but also general critical thinking skills. The teacher should therefore facilitate their work, help them practice the ability to find relevant information, identify the issue, and comprehend the reasoning behind.

scholarly journals Reflection method used in clinical practices in nursing students effects on problem solving skillsHemşirelik öğrencilerinde klinik uygulamalarda kullanılan reflekşın yönteminin problem çözme becerisine etkisi

2016 ◽  
Vol 13 (3) ◽  
pp. 4931
Author(s):  
Fatma Tanrıkulu ◽  
Funda Erol ◽  
Yurdanur Dikmen
Keyword(s):  
Critical Thinking ◽  
Nursing Students ◽  
Problem Solving ◽  
Clinical Application ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Clinical Environment ◽  
Reflection Method ◽  
Clinical Practices ◽  
Problem Solving Skills

Aim: This study was conducted to observe the efficiency of the reflection method used in clinical practices in nursing students and the examination of the effects and problem solving skills.Method: The samples of this study consist of 50 freshmen students of Sakarya University Nursery Department.  The data were collected with the Evaluation Form on the Students’ Perception Related to the Reflection Method. In the analysis of the data, number, percentage, standard deviation, and t test in related groups were applied.Results: A large portion of the students (76.0%) stated that with the application of this method on clinical application, they found the opportunity to evaluate themselves in different perspectives, 78.0% stated this method was helpful on reviewing their positive or negative experiences in the clinical application fields and application of this method positively developed the critical thinking skills in the process of patient care. 74% of the students stated that, the reflection application should be carried out with the accompaniment of the educators and for the situation to be analyzed correctly in the reflection application, they required assistance from the educators. The PSI points average was determined difference to statistically meaningless.Conclusion: According to the results of the study, it was determined reflection application on clinical application of nursery students has a positive effect on the students’ self-awareness, in the development of critical thinking skills, also the realization of the problems the students face with in the clinical environment by the students and their explanations on experiences with solving these problems, however the reflection method does not effect their problem solving skills. ÖzetAmaç: Bu araştırma hemşirelik öğrencilerinde klinik uygulamalarda kullanılan reflekşın yönteminin problem çözme becerisine etkisini incelemek amacıyla yapılmıştır.Gereç ve Yöntem: Bu araştırmanın örneklemini Sakarya Üniversitesi Hemşirelik Bölümü birinci sınıfta öğrenim gören 50 öğrenci oluşturmuştur. Veriler “Reflekşın Yöntemine İlişkin Öğrencilerin Algılarını Değerlendirme Formu” ile “Problem Çözme Envanteri (PÇE)” kullanılarak toplanmıştır. Verilerin analizinde sayı, yüzde, ortalama, standart sapma ve bağımlı gruplarda t testi kullanılmıştır.Bulgular: Öğrencilerin büyük bölümü (%76.0) klinik uygulamada bu yöntemin kullanılması ile kendilerini farklı açılardan değerlendirme fırsatı bulduklarını, %78’i bu yöntemin klinik uygulama alanlarında olumlu ya da olumsuz deneyimlerini gözden geçirmelerine yardımcı olduğunu ve hasta bakımı sürecinde eleştirel düşünme becerilerini olumlu olarak geliştirdiğini belirtmiştir. Öğrencilerin %74’ü reflekşın uygulamasının eğitimciler eşliğinde yapılması gerektiğini ve reflekşın uygulamasında durumun doğru analiz edilebilmesi için eğitimcilerin desteğine ihtiyaç duyduğunu belirtmiştir. Ancak öğrencilerin PÇE puan ortalamaları arasındaki farkın istatistiksel olarak anlamlı olmadığı saptanmıştır (p>0,05).Sonuç: Sonuç olarak, hemşirelik öğrencilerinde klinik uygulama eğitiminde reflekşın yönteminin; öğrencilerin kendini tanımasına, eleştirel düşünme becerilerinin artmasına, ayrıca öğrencilerin klinik ortamda yaşadıkları sorunları fark etmelerine ve bu sorunları nasıl çözümleyeceklerine yönelik deneyimlerini açıklamasına olumlu katkı sağlamıştır. Ancak öğrencilerin problem çözme becerilerini etkilemediği saptanmıştır.

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