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Löw Beer, David. « Teaching and Learning Ecosystem Assessment and Valuation ». Ecological Economics 146 (avril 2018) : 425–34. http://dx.doi.org/10.1016/j.ecolecon.2017.12.014.
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Wang, Yun Xia. « The Machine of Teaching Quality Valuation Studies an Analytical Method ». Applied Mechanics and Materials 303-306 (février 2013) : 1510–13. http://dx.doi.org/10.4028/www.scientific.net/amm.303-306.1510.
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This text describes the research work in machine learning framework for the assessment of teaching quality , mainly focused on the analysis of data on information technology in the teaching process , and the use of artificial neural network method, the experiment , the experimental results reflect the level of teaching quality analysis . Experimental results show that the use of machine learning methods can indeed make a positive contribution to the teaching quality assessment .
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Nwuba, Chukwuma C., Uche S. Egwuatu et Babatunde M. Salawu. « Clients’ means of influence on mortgage valuation in Nigeria ». Property Management 33, no 4 (17 août 2015) : 367–85. http://dx.doi.org/10.1108/pm-03-2014-0016.
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Purpose – The purpose of this paper is to investigate client influence on mortgage valuation in Nigeria to establish and rank the means of influence clients employ, and the impact of firm characteristics on client influence. Design/methodology/approach – A combination of cross-sectional survey and focus groups research designs was adopted. Questionnaire structured on five-point Likert format was used to collect data from a sample of valuation firms in five Nigerian cities. Descriptive statistics, χ2, and moderated hierarchical linear model were used for data analysis. Findings – Clients’ means of influence on valuation are more of subtle approach than threat or coercion. The most prevalent means are respectively, plea for assistance, promise of continued retainership on banks’ valuer panels, and disclosing the loan amount. Client influence differs across cities; firm characteristics have no influence on client pressure. Practical implications – The research provides basis for valuation bodies to review practice rules and standards and seek for legislation for valuer independence. It can serve as material for teaching and training in professional ethics. Social implications – Biased valuations jeopardises credit risk mitigation process with potential for destabilising banks, finance sector, and consequences for the economy. Originality/value – The study provides empirical evidence of the nature of client influence across several major Nigerian cities. In contrast to existing Nigerian studies that focus on single cities, the study covers several cities. It therefore provides a broad basis for problem-solving and decision-making.
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DiGabriele, James A. « A Case Study on the Determination of Lost Profits for the Forensic Accountant ». Issues in Accounting Education 27, no 3 (1 mars 2012) : 751–59. http://dx.doi.org/10.2308/iace-50161.
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ABSTRACT This paper illustrates a teaching case study for use in a forensic accounting course. The case study requires students to prepare and/or present their findings for the valuation of lost profits in the framework of a business interruption. Readers obtain requisite financial and qualitative information to complete a valuation of lost profits due to a business interruption.
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Cheo, Roland. « Teaching Contingent Valuation and Promoting Civic Mindedness in the Process ». International Review of Economics Education 5, no 2 (2006) : 81–97. http://dx.doi.org/10.1016/s1477-3880(15)30117-1.
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Li, Kecheng, Juanjuan Wen et Li Quan. « Teaching Design of Property Valuation Practice Course in Vocational College ». SHS Web of Conferences 17 (2015) : 01020. http://dx.doi.org/10.1051/shsconf/20151701020.
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White, Susan. « Communications Solutions : cashing in the chips ». CASE Journal 13, no 3 (2 mai 2017) : 312–41. http://dx.doi.org/10.1108/tcj-05-2016-0036.
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Synopsis Communication Solutions (CS), a woman-owned business, experienced fast growth at its inception, and then found itself slowing after the mid-2000s recession. The firm provides consulting services, primarily to government agencies. The owners have brought the business to sales of about $10.5 million in 2012, but revenues declined following that peak year because of cutbacks in government spending and founder Jennifer Madison’s detachment from the business. Even though they recognize that it may not be an ideal time to sell, they are tired of running the business and want to sell now, as long as they can pay off their debts. Research methodology This case was researched through multiple interviews with Mark and Jennifer, who provided all of the financial data and background. All financial statements given in the case provide actual CS numbers. The name of the company and the names of the owners have been changed, at their request to disguise the company. At the time this case was written, the owners were in negotiation with a potential bidder, and did not want their names or their company name to be used. Market information and information about comparable companies was researched using publicly available financial data bases. Relevant courses and levels This case has the potential to be used in a variety of classes, depending on what the instructor wishes to emphasize. The author uses the case as a valuation case in a corporate finance class (suitable for undergraduates or MBAs), allowing students practice in discounted cash flow valuation and comparable multiples valuation. It could be used in an investments class which teaches business valuation, particularly in teaching valuation using market multiples. The case could be used in an entrepreneurial finance class. The author uses this case to illustrate the difficulties of business valuation with messy (but real) data. Theoretical bases This case explores small business valuation and exit strategies for founders. Students can put themselves in the position of small business owners who are ready to exit. Students should value the firm using discounted cash flow and multiples valuation, which includes making assumptions about the future growth of the firm. While there is likely to be reasonable agreement on the “as is” valuation, there may be great variation concerning the assumptions and valuations of the company as it could be. Students can discuss (and implement) adjustments made when using large company comparables to value a much smaller company.
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Mittal, Ankur, Anshul Jain et Tarun Dhingra. « DMart an ace in India’s retail space ». Emerald Emerging Markets Case Studies 11, no 1 (21 mai 2021) : 1–20. http://dx.doi.org/10.1108/eemcs-09-2020-0324.
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Learning outcomes The instructor can use this for covering the concept of competitive advantage and valuation. To explore the relationship between superior profitability with business model and identify the source of competitive advantage. Determining the value of business through discounted cash flow (DCF) approach. Case overview/synopsis This case is based on the growth path of a retail chain company, DMart (Avenue Supermarket Private Limited), in the rapidly growing organized retail industry in India. It operates a unique business model that garners significant revenue growth with high profitability. The case covers the competitive advantages of DMart with respect to its peers and its valuation through the DCF model. Complexity academic level The case is suitable for teaching basic courses in corporate valuation and strategy at the post-graduate level. The following courses can also make use of this case: financial management, corporate finance and strategic management in emerging markets. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 1: Accounting and Finance.
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De Paz Lazaro, Ana Cecilia. « Teaching Strategies and English Language Learning of secondary education students at a public educational institution [Estrategias Didácticas y Aprendizaje del Idioma Inglés de los estudiantes de educación secundaria de una institución educativa pública] ». Journal of Global Education Sciences 1, no 2 (8 octobre 2019) : 103. http://dx.doi.org/10.32829/ges.v1i2.92.
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The objective of the research is to know the relationship between the Teaching Strategies and English Language Learning of secondary school students of a public educational institution. The study was quantitative, the correlational non-experimental design and to correlate the variables with the Pearson Correlation coefficient. The results indicate that there is a direct relationship in a high degree of correlation (0.836) between the independent variable Teaching Strategies and the dependent variable Learning English Language of the students. Conclusions: The Teaching Strategies is directly related to the English Language Learning of the students. The relation refers to the fact that the average score obtained in the application of the Teaching strategies is 4.07 based on a maximum score of 5, which in its valuation scale is equal to "good", and the average marks of the English Language Learning is 14.87, which in its valuation scale is equal to "almost good", that is, there is a high relationship, because there is an application of teaching strategies with a good grade and almost level learning good.
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Minja, Ellinami J. « The future of the UCL’s internet services department ». Emerald Emerging Markets Case Studies 6, no 2 (6 juin 2016) : 1–16. http://dx.doi.org/10.1108/eemcs-09-2014-0213.
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Subject area Finance, General Business Management. Study level/applicability Postgraduate/MBA Second Year. Case overview The university-owned Universal Computing Limited (UCL) was contemplating on the future of its internet services business. Internally, the internet services department had put up a proposal on how to revamp the business. Concurrently, UCL received a joint venture proposition from a foreign telecommunication entity with which it had some business relation. The proposal was for UCL to cede its internet services department and the associated licence to the venture while the partner will finance the venture. Professor Ben Msomi, the UCL’s Managing Director knew that he had to make one of the two proposals a good sell to the board of directors’ meeting in two-weeks’ time probably before suggesting UCL to exit the internet services business. Expected learning outcomes Overall, the case aims at gaining an understanding of the sources of value of business and valuation of business. Specifically students are expected to learn how to: evaluate of the effect of various courses of action on the value of a business; apply different valuation methods – balance sheet, discounted cash-flows and market multiples in different context; establish appropriate rate for capitalization in business valuation; and handle assumptions and risks in business valuation, Expected learning outcomes Overall, the case aims at gaining an understanding of the sources of value of business and valuation of business. Specifically students are expected to learn how to: evaluate of the effect of various courses of action on the value of a business; apply different valuation methods – balance sheet, discounted cash-flows and market multiples in different context; establish appropriate rate for capitalization in business valuation; and handle assumptions and risks in business valuation, Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 1: Accounting and Finance
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Briginshaw, John. « Teaching Accounting For Inventory By Calling On Students’ Personal Experiences ». American Journal of Business Education (AJBE) 3, no 3 (1 mars 2010) : 63–70. http://dx.doi.org/10.19030/ajbe.v3i3.400.
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This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO liquidations and the concept of the periodic inventory system are considered.
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Redman, Arnold. « Teaching Aspects of Real Estate Economics and Valuation Using the Internet ». Journal of Real Estate Practice and Education 4, no 1 (1 janvier 2001) : 71–78. http://dx.doi.org/10.1080/10835547.2001.12091575.
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Andon, Paul, et Jane Baxter. « Introducing and Contextualising Customer Lifetime Valuation : A Management Accounting Teaching Resource ». Accounting Education 20, no 1 (février 2011) : 39–61. http://dx.doi.org/10.1080/09639284.2010.543342.
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Schoendorfer, Niikee, et Jennifer Schafer. « Enabling Valuation of Nutrition Integration into MBBS Program ». Journal of Biomedical Education 2015 (5 août 2015) : 1–6. http://dx.doi.org/10.1155/2015/760104.
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Good nutrition is the foundation for good health. While basic nutritional assessment is part of many medical consultations, it remains underutilized despite becoming increasingly recognized as important for chronic disease prevention and management. Many studies identify shortfalls in physicians’ knowledge and attitudes toward nutrition as a result of inadequate emphasis in medical school. Additional teaching about nutrition and nutritional assessment procedures was integrated within a first year module of a MBBS program. Blended learning techniques were employed to facilitate student engagement and sessions were evaluated via student response system technology (clickers) or minute paper feedback. The initial survey to all medical students (n=1037) documented that less than half (45%) felt they could discuss nutrition with patients. The majority (n=606) regularly consulted the internet for nutrition information, while only 163 utilised peer-reviewed journals. With the first year cohort (n=297) “clickers” revealed that 91% felt nutrition important to health care and 82% felt it important in general practice. 71% found using clickers an interesting enhancement, whilst 70% noted the nutrition content informative. Early nutrition teaching was well received by students. Long-term increases in nutritional information dissemination, particularly by influential health care workers, might benefit not only economies but also the health of society as a whole.
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Felice, Massimo De, et Franco Moriconi. « Market Based Tools for Managing the Life Insurance Company ». ASTIN Bulletin 35, no 01 (mai 2005) : 79–111. http://dx.doi.org/10.2143/ast.35.1.583167.
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In this paper we present an approach to market based valuation of life insurance policies, in the spirit of the NUMAT proposed by Hans Bühlmann (2002) in an editorial in the ASTIN Bulletin. We have experienced the valuation method for more than one decade, both as a pricing procedure applied to policy portfolios of leading insurance companies, and by including the valuation principles into several actuarial teaching activities. Our interest is mainly focused here on participating policies that in Italy are characterized by contractually binding profit sharing rules. The problem of the fair valuation of the liabilities generated to the insurer by these contracts can be conveniently addressed using the methods of contingent claims pricing. These allow to price correctly the options embedded into the policies and to implement consistent plans of asset-liability management. The approach also provides a market based measurement of the value of business in force for outstanding policy portfolios and consistent assessments of the financial risk based capitals.
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Felice, Massimo De, et Franco Moriconi. « Market Based Tools for Managing the Life Insurance Company ». ASTIN Bulletin 35, no 1 (mai 2005) : 79–111. http://dx.doi.org/10.1017/s0515036100014070.
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In this paper we present an approach to market based valuation of life insurance policies, in the spirit of the NUMAT proposed by Hans Bühlmann (2002) in an editorial in the ASTIN Bulletin. We have experienced the valuation method for more than one decade, both as a pricing procedure applied to policy portfolios of leading insurance companies, and by including the valuation principles into several actuarial teaching activities.Our interest is mainly focused here on participating policies that in Italy are characterized by contractually binding profit sharing rules. The problem of the fair valuation of the liabilities generated to the insurer by these contracts can be conveniently addressed using the methods of contingent claims pricing. These allow to price correctly the options embedded into the policies and to implement consistent plans of asset-liability management. The approach also provides a market based measurement of the value of business in force for outstanding policy portfolios and consistent assessments of the financial risk based capitals.
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Akers, Beatrice, Glenn Davis, Jordan Keys, Stacey L. Pierce-Talsma et Gregg Lund. « Impact of Predoctoral Teaching Fellows on Osteopathic Medical Students : A Near-Peer Teaching Program Evaluation ». AAO Journal 29, no 4 (1 décembre 2019) : 9–16. http://dx.doi.org/10.53702/2375-5717-29.4.9.
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Abstract Context The Touro University California College of Osteopathic Medicine (TUCOM-CA) is one of many colleges of osteopathic medicine with osteopathic manipulative medicine (OMM) predoctoral teaching fellowship programs. OMM fellows serve as near-peer teachers for preclinical osteopathic medical students (OMS) at TUCOM-CA, with the objectives of increasing student satisfaction with and understanding of the OMM curriculum. Our aim was to assess whether the TUCOM-CA fellowship program has achieved these objectives. Methods All osteopathic medical students at TUCOM-CA were sent an electronic survey. The survey items queried: frequency of and type of interaction; impact on satisfaction with and understanding of the OMM curriculum; impact on confidence in using osteopathic manipulative treatment (OMT); valuation of OMT and intention to use OMT in future clinical practice. Frequencies, means and standard deviations were calculated, omitting “no basis for evaluation” responses. Two-tailed Z-tests of proportions were utilized for analysis of statistical significance, with significance set at 95% (P<.05 ). Results In total, 156 of 538 (29.0%) responses were received, and 150 had sufficient data to analyze. Respondents reported varied rates and modes of interaction with OMM fellows (OMM lab table-training [97.3%] to early clinical experiences [30.9%]). Response means for items regarding satisfaction with and understanding of the OMM curriculum fell between “strongly agree” and “agree” for all activities. Many respondents (82.5%–83.8%) reported that interaction with OMM fellows increased their confidence in using OMT. Additionally, respondents who were treated with OMT by OMM fellows reported significantly higher agreement with statements about clinical utility of OMT (Z=2.6, P<.05) and intention to use OMT in future practice (Z=2.3, P<.05). Conclusions The majority of osteopathic medical students at TUCOM-CA reported significant agreement with the positive impact of interaction with OMM fellows on satisfaction with and understanding of the OMM curriculum. This supports the conclusion that the OMM predoctoral teaching fellowship program achieves its objectives to increase student satisfaction with and understanding of the OMM curriculum. The survey data also showed significantly stronger agreement with statements supporting valuation of OMT in clinical practice and intention to use OMT in the future, among respondents treated with OMT by OMM fellows.
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Amidu, Abdul-Rasheed, David Boyd et Fernand Gobet. « A protocol analysis of use of forward and backward reasoning during valuation problem solving ». Property Management 37, no 5 (21 octobre 2019) : 638–61. http://dx.doi.org/10.1108/pm-10-2018-0056.
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Purpose Behavioural studies of valuers have suggested that valuers rely on a number of cognitive strategies involving reasoning and intuition when undertaking a valuation task. However, there are few studies of the actual reasoning mechanisms in valuation. In other fields, much attention has been paid to forward and backward reasoning, as this shows the choices and decisions that are made in undertaking a complex task. This paper studied this during a valuation task. The purpose of this paper is twofold: first, to develop a methodological approach for empirical research on valuers’ reasoning, and, second, to report expert-novice differences on valuers’ use of forward and backward reasoning during a valuation problem solving. Design/methodology/approach The study utilised a verbal protocol analysis (VPA) to elicit think-aloud data from a purposive sample of a group of valuers of different levels of expertise undertaking a commercial-valuation task. Through a content analysis interpretive strategy, the transcripts were analysed into different cognitive segments identifying the forward and backward reasoning strategies. Findings The findings showed that valuers accomplished the valuation task by dividing the overall problem into sub-problems. These sub-problems are thereafter solved by integrating available data with existing knowledge by relying more on forward reasoning than backward reasoning. However, there were effects associated with the level of expertise in the way the processes of forward and backward reasoning are used, with the expert and intermediate valuers being more thorough and comprehensive in their reasoning process than the novices. Research limitations/implications This study explores the possibility that forward and backward reasoning play an important role in commercial valuation problem solving using a limited sample of valuers. Given this, data cannot be generalised to all valuation practice settings but may motivate future research that examines the effectiveness of forward and backward reasoning in diverse valuation practice settings and develops a holistic model of valuation reasoning. Practical implications The findings of this study are applicable to valuation practice. Future training efforts need to evaluate the usefulness of teaching problem solving and explicitly recognise forward and backward reasoning, along with other problem-solving strategies uncovered in this study, as standard training strategies for influencing the quality of valuation decisions. Originality/value By adopting VPA, this study employs an insightful and rich dataset which allows an interpretation of thoughts of valuers into cognitive reasoning strategies that provide a deeper level of understanding of how valuers solve valuation problem; this has not been possible in previous related valuation studies.
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Das, Sijila, et Nalinilatha M. « A STUDY ON TEACHING COMPETENCY OF SECONDARY SCHOOL TEACHERS ». International Journal of Research -GRANTHAALAYAH 5, no 6 (30 juin 2017) : 508–13. http://dx.doi.org/10.29121/granthaalayah.v5.i6.2017.2063.
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The role of teacher is proficient, be composed of academic, didactic and social roles. Academic roles cover teaching, instructing and supervisory characters and pedagogical characters include instructional, valuation and simplifying roles. The study aimed to identify the teaching competency of secondary school teachers. The investigator adopted survey method to study the teaching competency between teachers from selected government, private and aided school. For this study a sample of 300 school teachers from eight various schools which are situated in Palakkad district selected by the investigator using simple random sampling technique. The findings revealed that there is no significant difference towards teaching competency among selected secondary school teachers with respect to personal variables like Gender, Marital Status, Educational Qualification, Type of Management and Teaching experience. The findings of the study help to discover the teaching competency of secondary school teachers in the society.
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Hoag, Matthew L., et Gabriel D. Saucedo. « Disclosure and Audit Implications of Nonfinancial Measures : A Teaching Case ». Current Issues in Auditing 12, no 1 (1 mars 2018) : I1—I13. http://dx.doi.org/10.2308/ciia-52147.
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SUMMARY This case introduces students to nonfinancial measures (NFMs) and encourages thoughtful consideration and discourse surrounding their reporting and use by managers and auditors. NFMs are commonly reported by companies to provide increased transparency of operations and to more effectively describe performance. External parties such as analysts and auditors make use of NFMs in performing valuation assessments, fraud risk assessments, and substantive analytical procedures. In completing this case, students will be exposed to actual NFMs disclosed in SEC filings and employ Microsoft Excel knowledge to perform foundational analytical procedures. Students will also analyze how these NFMs link to the financial statements, as well as reflect upon the implications of NFMs for both internal and external users.
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Yahyaei, Davood, et Fakhteh Mahini. « The Influence of existentialism on teaching methods ». International Journal of Learning and Teaching 9, no 3 (5 septembre 2017) : 354–63. http://dx.doi.org/10.18844/ijlt.v9i3.600.
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Existential theories and Humanistic psychology are widely used in education. According to existentialists, fundamental problem of philosophy is Valuation and choice. Making existential methods in the classroom requires a balance in which both teachers and students as human beings preserve its identity. Existentialist philosopher and humanist psychologists advocate the kind of teaching and learning methods that focus on the learner and Care about individual differences. The research objective was identifying the teaching methods and the characteristics of each one supported by this approach. This research was done using qualitative content analysis and reviewing literature on the subject was published. The method of data analysis was thematic coding by using deductive category application. The results showed that the existentialists emphasized on the relation "I - you" between teacher and student thus support the teaching methods that consider individual patterns and indirect instructions. These methods cause growth of efficient relations and positive self-concept. Such methods are dialogue; Learner-centered method and developing positive self-concept. existential education goals cannot be predetermined and cannot the teacher and the educational system impose to students. Everyone assumes responsibility for its education. So, the teaching methods which develop concepts related to individual growth or focus on the learner are supported by this sect. Keywords: existentialism, existential Education, dialogue, Learner-centered method, Positive self-concept;
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Ribeiro, S. H. D., et A. G. Brito-Madurro. « BIOCHEMISTRY ACADEMIC MONITORING : IT’S INFLUENCE ON TEACHING BACKGROUND AS A TEACHING-LEARNING PRACTICE COMPLEMENT TOOL ». Revista de Ensino de Bioquímica 13 (24 août 2015) : 22. http://dx.doi.org/10.16923/reb.v13i2.590.
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The monitoring process is based on a strategy which propitiates interdisciplinary and gathering theory and practice, apart from teaching assistance, easing and increasing students learning, awakening the academic discipline’s interest and importance. The developed task held over the course of two academic consecutive semesters in 2014 on Biology Science Major at Federal University of Uberlândia had as a goal the use of diverse methodological alternatives in Biochemistry such as: basic bibliography’s comprehension support, approaching and integration mechanism from the content to learner’s reality, meetings to feedback pre-assessment valuation, constructive debates, conceptual issues and questioning in order to clarify any doubts from the content discussed, besides the supervisor’s assistance in practical classes. The resources used to this approach were the student’s analysis to monitoring, their performances on the subject and the approval, retention and evasion levels at the end of the semesters. The obtained results have shown a high level of approval on both semesters, combined to decreasing level of evasion and retention. It was possible to clarify that on the discipline´s development the increasing search for monitoring as much as the complexity´s raise from some contents as the interest and curiosity in knowing certain methods used in monitoring. Improving on student´s performance and arguing on written evaluation also were noticed. The obtained results also proved that diverse methodological alternatives in Biochemistry are potential strategies in maximizing the approval levels in that discipline and bring the student close to the content in a dynamic way, supporting to a better knowledge development in the subject. Monitoring can also be a mean to stimulate the interest in teaching.
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Rajhans, Rajni Kant. « Godrej properties : valuation using the capital cash flow technique ». Emerald Emerging Markets Case Studies 10, no 3 (9 septembre 2020) : 1–23. http://dx.doi.org/10.1108/eemcs-01-2020-0026.
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Learning outcomes The case is focused to meet the following learning objectives: the readers will be able to recall basic cash flow estimation concepts; and the readers will be able to explain various features of capital cash flow (CCF). The participants will be able to implement the CCF model in real estate firm valuation. The participants will be able to compare CCF and free cash flow to the firm (FCFF) models. The participants will be able to evaluate the benefits of CCF over FCFF. The readers will be able to construct the CCF valuation model for firm valuation. Case overview/synopsis On 19th April 2019, Mr Kai, an analyst tracking real estate firms was excited to present to his team a new robust technique of firm valuation suitable for real estate companies, namely, the CCF technique and was also keen to deliberate on its application. Though the investment scope using this technique could be located in Godrej properties (GP), a reputed brand and the largest listed real estate developer by sales in 2018, yet, he was concerned about the assumptions of growth of real estate industry in India, in general, and the GP in particular. Importantly, this was because the real estate market in India was undergoing many structural changes. For instance, the buyers’ preferences were changing and unsold inventory in the industry was at its peak. Under these market conditions, an announcement was made by GP about a target return on equity of 20% in 2018–2023 expecting a dominant place in the real estate market in India, which also carried the threat of jeopardizing the reputation of GP, if under any circumstance the target was not accomplished. Complexity academic level Masters program. Supplementary materials Teaching notes are available for educators only. Subject code CSS: 11 Strategy.
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Leitao, Erika, S. Timerman et D. Carvalho. « Advanced cardiac life support : Comparative analysis between the results of theoretical valuation in two teaching modalities ». Resuscitation 70, no 2 (août 2006) : 310–11. http://dx.doi.org/10.1016/j.resuscitation.2006.06.071.
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Caster, A. Bruce, et Wanda K. Causseaux. « The Impact of Inventory Valuation Methods on Corporate Financial Reports. » Journal of Business Case Studies (JBCS) 12, no 3 (30 juin 2016) : 125–34. http://dx.doi.org/10.19030/jbcs.v12i3.9743.
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Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold. Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement. This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods. The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses. This flexibility results from making the questions posed in the case as independent of each other as possible. That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course. The teaching notes discuss in detail possible course applications and uses of this case.
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Rajhans, Rajni Kant. « General equity vs DVR share of Tata Motors : investors’ dilemma ». Emerald Emerging Markets Case Studies 9, no 2 (13 août 2019) : 1–19. http://dx.doi.org/10.1108/eemcs-01-2019-0009.
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Subject area Finance. Study level/applicability Graduate/Under Graduate Progammes Case overview/synopsis The case presents the valuation gap between general equity and DVRs shares of TML. The case presents DVRs as an alternate asset class for investment for retail investors and shows its various characteristics taking the case of TML. The case presents global evidences of the valuation gaps and hence helps in making informed decisions. The case makes the reader perplex with a varied global evidence and then presents other data (increasing interest by institutional investors in DVRs of TML) which may help to take final decision “BUY or NOT”. Expected learning outcomes The readers will be able to recall “how do finance managers use a diverse type of equity for providing new sources of finance?” The readers will be able to describe the characteristics of differential voting right (DVR) shares. The participants will be able to present various reasons for the price difference between DVR shares and general equity shares. The readers will be in a position to analyze the price pattern of Tata Motors Limited (TML’s) DVR together with global experience. The participants will be able to justify the trade-off between extra dividend and loss of voting rights in the case of DVR shares. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 1: Accounting and Finance.
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García-Domínguez, Amabel, Juan Claver, Ana Maria Camacho et Miguel Ángel Sebastián. « Valuation of Strategies for the Incorporation of 3D Printing Contents in the Teaching of Subjects Linked to Productive Processes from Different Approaches ». Materials Science Forum 903 (août 2017) : 76–83. http://dx.doi.org/10.4028/www.scientific.net/msf.903.76.
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Additive manufacturing is a growing field of study. Among these technologies, 3D printing, which has traditionally been associated with products obtained by deposition of polymer layers, is becoming more and more accessible. Today, these kind of technologies are not only common as professional tools, but also as teaching resources and they are present in our homes too. Thus, the incorporation of these technologies as a teaching strategy in courses in the area of manufacturing and design is analyzed.
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Torres-Madroñero, Esperanza Milena, Maria C. Torres-Madroñero et Luz Dary Ruiz Botero. « Challenges and Possibilities of ICT-Mediated Assessment in Virtual Teaching and Learning Processes ». Future Internet 12, no 12 (18 décembre 2020) : 232. http://dx.doi.org/10.3390/fi12120232.
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The transformations in educational environments due to the immersion of information and communication technologies (ICT) make it necessary to analyze the limits and possibilities of the assessment of the virtual training process. This paper presents an analysis of the meanings of ICT-mediated assessment, establishing what kinds of knowledge are suitable for this type of evaluation, and the challenges and possibilities of virtual tools. For this, we present a systematic review of ICT-mediated evaluation and assessment according to the educational paradigms and their implementation. We highlight that contemporary pedagogical models and their implementation in ICT mediation tools show a trend towards quantitative and summative valuation. The commonly used learning management systems (LMS) include several types of questions oriented to quantitative evaluation, with multiple-choice being the most common. However, new technological approaches like gamification, virtual reality and mobile learning open new assessment possibilities. The ICT educational platforms and new technologies demand new skills for all educational actors, such as digital literacy.
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I, Girish, et Harish I. « VALUATION OF ANTIMICROBIAL UTILIZATION PATTERN IN A MEDICAL INTENSIVE CARE UNIT OF A TERTIARY CARE TEACHING HOSPITAL ». Journal of Evidence Based Medicine and Healthcare 5, no 9 (20 février 2018) : 735–38. http://dx.doi.org/10.18410/jebmh/2018/150.
Texte intégral
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Herawati, Susi, et Najmiatul Fajar. « DEVELOPMENT OF A THINKING SKILL TEACHING MODEL IN DISAIN PEMBELAJARAN SUBJECT ». Ta'dib 20, no 2 (11 juin 2017) : 1. http://dx.doi.org/10.31958/jt.v20i1.669.
Texte intégralRésumé :
The thinking skill teaching model which is based on metacognitive theory is a teaching method that requires students' skills in managing and controlling themselves to develop their thinking ability. The developed thinking skill model refers to four types of skills, namely problem-solving skills, decision-making skills, critical and creative thinking skills. The teaching model is developed to teach students’ thinking ability. This is a research and development study that adopts Borg & Gall (1989) steps consisting of four stages, namely (1) Collecting information (including literature review, observation of existing tools and creating research framework); (2) Designing (formulating research objectives, estimating funds and time required and research work procedures); (3) Developing initial product form (initial draft of product design); and (4) conducting initial field trials. Based on the result of the research, it is found that 1) the developed thinking skill model is the research that tries to develop a learning model to develop and improve students' thinking ability, 2) the theoretical foundation of the development of this thinking skill model is metacognitive theory, 3) the product validation result generated, in the form of modules and assessment instruments, is in valid category, because the products produced is in line with the theoretical basis used, 4) based on the practicality of the product, in the form of modules and valuation instruments, it was found that it is in the practical category, meaning that the resulted product is applicable in teaching students’ thinking capability.
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S.R., Vishwanath, Jaskiran Arora, Durga Prasad et Kulbir Singh. « Wockhardt Limited : will it rise from the ashes ? » CASE Journal 14, no 5 (10 septembre 2018) : 567–92. http://dx.doi.org/10.1108/tcj-05-2017-0041.
Texte intégralRésumé :
Synopsis The case provides an introduction to how currency mismatches create exposures, why and how companies hedge (or do not hedge) those exposures, alternate valuation models and the use of foreign currency convertibles in funding a global expansion program. The case highlights the ambitious growth strategy of Wockhardt, a global biopharmaceutical company. In a bid to dominate the biopharmaceutical market, Wockhardt grew aggressively by acquiring companies all over the world. This expansion was funded by a mix of secured loans (bank borrowings) and unsecured loans including foreign currency (US dollar denominated) convertible bonds (FCCBs). Due to deteriorating business and economic conditions, the company experienced a sharp decline in profitability and stock price resulting in a debt overhang. The company had to restructure its capital structure in March 2009 to escape bankruptcy. Since FCCB holders did not agree to restructure the terms of the instrument, the company had to turn to senior lenders to restructure debt. The company’s management is faced with several options to deal with financial distress. The case asks students to evaluate those options. The case can be used to teach hedging foreign currency exposures, design of capital structure in rapidly evolving industries and dangers of financing R&D intensive ventures with convertible debt denominated in foreign currencies. Research methodology The case is based on secondary data sources. Information statements filed with the Securities Exchange Board of India, the company’s website, press releases and security analyst reports formed the basis for this case. Supplementary information was gathered from the CAPITALINE database, and websites of the Bombay Stock Exchange and the National Stock Exchange of India. Sources of information are documented appropriately in the case and teaching note. No names in the case have been disguised. The authors have no personal relationship with the company. Relevant courses and levels The case is suitable for courses in corporate finance, mergers and acquisitions, international financial management, corporate restructuring and valuation at the graduate level. It can also be used in executive education programs. Theoretical bases The case provides an introduction to how currency mismatches create exposures, why and how companies hedge (or do not hedge) those exposures, alternate valuation models, the use of foreign currency convertibles in funding a global expansion program and the alternatives in corporate restructuring. Suitable references are provided in the teaching note.
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Chauhan, Roma. « VSL collaborative online business events ». Emerald Emerging Markets Case Studies 1, no 4 (1 octobre 2011) : 1–16. http://dx.doi.org/10.1108/20450621111201284.
Texte intégralRésumé :
TitleVSL collaborative online business events.Subject areaThe case is related to strategy of innovation, strategic marketing and brand valuation.Student level/applicabilityThe case consolidates techniques and methodologies of businesses that demonstrate use of technology and innovation to attain competitive edge. It is appropriate for Master's, executive level programme and advance specialized courses of strategy and entrepreneurship. Introductory classes on basics of strategy and information technology will be value add for students.Case overviewIn the growing digital era of virtualization, the businesses are depended on technology to facilitate their multiple operations. Virtual events of conference and exhibition provide broad opportunity to connect and collaborate in real time across the globe. The case discussion applies to potential use of virtual platform as a collaborative tool to achieve business objectives. This case highlights the strategic decision making by an IT company – VSL, regarding product migration and services diversification. It focuses on considering the appropriate strategy of innovation and to make the right decisions.Strategy of innovation and marketing techniques applied by VSL management to sustain in the competitive environment describes the essence of the case. The case is written with the objective to enhance user conceptual understanding through VSL brand valuation and international strategic alliance with 6Connex.Expected learning outcomesThe case familiarises the students with the complexities and challenges involved in a real business environment and put emphasises on the role of played by management for effective decision making. The case helps students to comprehend the relevance of innovation to achieve competitive edge. The case provides an opportunity of exposure to students so that they can understand the key elements of efficient marketing, strategy of innovation and brand valuation. (Elaborate teaching objectives are appended in the teaching note.)Supplementary materialTeaching notes.
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R. Ribeiro, Carlos Magno, Márcia N. Borges et Nelson Angelo De Souza. « Valorização do monitor versus diminuição da evasão na monitoria ». Educación Química 16, no 4 (25 août 2018) : 586. http://dx.doi.org/10.22201/fq.18708404e.2005.4.66097.
Texte intégralRésumé :
<span>This work aims to evaluate the reasons why students abandon teaching assistance activities of the Organic Chemistry Department, as well as, whether a change in the Institutional Projects could be the cause of the decrease in the abandon rate. From the assistants point of view, one of the most important reasons that lead them to leave the activities is related to the possibility of developing other more valued activities in the University, for example Scientific works. However, the implementation of a new Institutional Project which has an important valuation of the assistants, could be the main cause of the decrease in the abandon of the activities developed.</span>
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DiGabriele, James Anthony. « The expectation differences among stakeholders in the financial valuation fitness of auditors ». Journal of Applied Accounting Research 17, no 1 (8 février 2016) : 43–60. http://dx.doi.org/10.1108/jaar-06-2013-0043.
Texte intégralRésumé :
Purpose – The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the potential to create differences between what third-party users consider to be the responsibilities of the auditor and what auditors believe to be their responsibilities in auditing fair value estimates. Design/methodology/approach – This study surveys the perceptions of accounting academics, accounting practitioners, and users of financial statements and the degree to which an expectation gap exists in the financial valuation fitness of auditors. Survey respondents chose from a five-point Likert scale ranging from “strongly agree” to “strongly disagree.” Findings – This paper proposes two hypotheses. The results for all nine survey items have provided significant evidence that there is a difference in the expectation of the financial valuation fitness of auditors between users of financial statements and accounting practitioners (H1). Additionally, the findings for all survey items present support there is a significant difference in the expectation of the financial valuation fitness of auditors between accounting academics and users of financial statements (H2). Research limitations/implications – A limitation of the current study, as an inherent attribute with survey research, is non-response bias. The only way to evaluate this was to test late responses to earlier results. There were no significant results in these analyses. According to Fink (2003), if there are no significant differences in this indicator the likelihood of non-response bias is extremely low. Hence, this limitation did not have serious implications on the current study. Practical implications – The implications of this study affect the accounting academic community as they prepare students in response to the evolving market expectations (Pan and Perera, 2012). Previous research has pointed toward the sluggish reaction for change in the accounting curriculum relative to external demands (Harvey, 2004; Pan and Perera, 2012). The results of this study also have resonating effects for accounting practitioners. The marketplace expects accountants to be “knowledge professionals” (Carnegie and Napier, 2010). Regulators continue to ask auditors to find more fraud and understand financial valuation (Pan and Perera, 2012). Social implications – Contemporary accounting practice is moving beyond the scope of quantitative recording of historical financial information. Ignoring integral market transformations could result in lower quality audits with corresponding increased litigation against auditors for negligence (Pearson, 2011). Originality/value – This study is important for several reasons. First, users of financial statements have expressed the necessity for auditors to acquire financial valuation skills (Christensen et al. (2012). Therefore, the evidence obtained from users of financial statements in this research will be critical guidance to reconcile expectations. Second, accounting educators have not provided a significant response to teaching fair value concepts in the university curriculum (Carlino, 2012; Hanson, 2013). This research presents a clarion call to accounting educators to align university curriculum toward market expectations (Christensen et al., 2012). Third, the practitioner community has also been criticized for audit deficiencies in fair value. It is critical to understand if additional training in financial valuation is necessary to improve the fair value judgments of practitioners and meet stakeholder’s expectations. Accordingly, the study provides a contribution to practice. Finally, this paper answers the call by Christensen et al. (2012) for future research on the topic of fair value: to “mirror the categories of recommendations of regulators and standard setters.”
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Vishwanath, S. R. « Tata Steel : Financing the Corus Acquisition ». Asian Case Research Journal 14, no 02 (décembre 2010) : 295–312. http://dx.doi.org/10.1142/s0218927510001428.
Texte intégralRésumé :
Tata Steel announced the acquisition of Corus group in October 2006. After a prolonged bidding war with the Brazilian steelmaker CSN, Tata Steel purchased Corus group for about $13b. The case considers the financing package put together by Tata Steel to fund the Corus acquisition. Students are asked to value the different securities offered and evaluate the financing package. This case can be used in a Corporate Finance course in a module on Financing or in a Mergers and Acquisitions course or in a Financial Instruments and Markets course. The case has the following objectives: 1. To introduce students to the characteristics of preferred stocks and convertible instruments. 2. To consider the factors relevant to the selection of different types of securities in financing. 3. To introduce concepts like dilution, leverage, debt capacity. 4. To introduce credit ratings. 5. To introduce valuation of contingent claims. 6. To build skills in designing and implementing an integrated acquisition and financing strategy. Instructors teaching this case could consider teaching Tata Steel (A): The Bid for Corus case first although these cases can be taught independently.
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Aziz, Nauman, Zahid Kamal Siddiqui, Raees Abbas Lail, Hafiza Swaiba Afzal, Rana Aamir Diwan et Muhammad Amjad. « Learning by poster competition : A new teaching strategy in basic medical science. » Professional Medical Journal 28, no 04 (10 avril 2021) : 572–79. http://dx.doi.org/10.29309/tpmj/2021.28.04.4741.
Texte intégralRésumé :
Objective: The objective of study was to mature Poster competition as collaborative study tool in order to define if the method of study impacts student education by analyzing student depiction in terms of fulfillment. Study Design: Analytical study. Setting: Sahiwal Medical College Sahiwal. Study Period: 20th Feb, 2020 to 20th March, 2020. Material & Methods: A poster competition was held among 400 MBBS students of 1st year to 4th year at Sahiwal Medical College Sahiwal. Ethical consent was approved by the ethical review committee of Sahiwal Medical College Sahiwal. Hand on collective valuation was used to assess students’ performance by using a questionnaire consisting of 12 questions. Different frequencies were then calculated using SPSS-20. Results: According to first part of the questionnaire students’ response was calculated as frequencies and were alienated into three groups of low, medium and high scores. 81.25% of total 400 students understood the topic fully. 69.75% of the students worked in harmony and 55.75% of students preferred group activity over individual assignments. 85.25% enjoyed this learning activity while 75.25% wanted this activity to happen in future too. As far as teacher’s approach was considered more than 70% of the students strongly agreed that the teachers stimulated their interest. Conclusion: The outcomes of the current study propose that concepts distributed in the way of Poster competition may increase student’s aptitude to evoke info, in spite of not meaningfully influencing students’ performance. Nevertheless, more studies with greater student cohorts are necessary.
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Wijayanti, Wahyu. « PENGEMBANGAN MODUL MATEMATIKA BERBASIS MODEL PEMBELAJARAN CTL (Contextual Teaching and Learning) DILENGKAPI DENGAN AA (Authentic Assessment) BERBANTUAN FLIPBOOK MAKER UNTUK SMA KELAS X ». AKSIOMA 7, no 2 (8 juin 2017) : 79. http://dx.doi.org/10.26877/aks.v7i2.1422.
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Penelitian ini dilatar belakangi oleh situasi belajar mengajar di sekolah yang masih menggunakan model pembelajaran konvensional, penggunaan bahan ajar kurang memadai serta penerapan penilaian autentik yang masih terbatas dalam prosedur dan alat penilaiannya. Model penelitian yang digunakan adalah ADDIE yaitu (A)nalysis, (D)esain, (D)evelopment, (I)mplementation, dan (E)valuation. Hasil penelitian 1) Modul yang dikembangkan layak digunakan berdasarkan hasil presentase secara menyeluruh ahli media 82%, ahli materi 81% dan respon siswa 92% dengan kriteria masing – masing Sangat Baik. 2) Modul yang dikembangkan efektif digunakan berdasarkan uji t diperoleh rata – rata hasil belajar siswa yang menggunakan modul lebih baik daripada rata – rata hasil belajar siswa yang tidak menggunakan modul. Kesimpulannya adalah modul yang dikembangkan layak dan efektif digunakan dalam proses pembelajaran.
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Green, Brian, et Thomas G. Calderon. « SEC Accounting And Auditing Enforcement Actions In The Banking Industry ». Journal of Applied Business Research (JABR) 15, no 1 (31 août 2011) : 69. http://dx.doi.org/10.19030/jabr.v15i1.5691.
Texte intégralRésumé :
<span>This paper provides insight into several descriptive issues that help clarify the nature of management fraud in the banking and financial services industry. The SECs Accounting and Auditing Enforcement Releases (AAER) Nos. 1 to 400, published between 1984 and 1992, were surveyed to identify a sample of banks and other related entities that were the subject of SEC enforcement action for fraudulent financial reporting. Those cases are analyzed and results are reported in this study. Detailed cases are also presented to illustrate the nature of financial statement fraud relating to valuation problems in investment accounts, misstatement of loan reserves, and non-disclosure of material financial information. Implications for research, practice, and teaching and presented.</span>
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phùng thị thúy, như, et Khương Lưu Quý. « Appreciation in online English tourism advertising discourse : an appraisal analysis ». Journal of Science and Technology Issue on Information and Communications Technology 12, no 133 (31 décembre 2018) : 33. http://dx.doi.org/10.31130/b2018-196.
Texte intégralRésumé :
This research examines the manifestation of Appreciation system in online tourism advertising discourse. The data is picked out from ten advertisements posted on Youtube by Expedia Group, an American travel group and are qualitatively and quantitatively analysed with the help of the Concordance AntConc software. The findings show that three subcategories of Appreciation which are Reaction, Composition and Valuation coexist in this discourse with different distribution. Besides, positive Appreciation and its negative counterpart are unevenly distributed in the samples, with the rate of 1: 9. Negative Appreciation, however, contributes to the ignition of visitors’ curiosity and desire to discover the destinations rather evoke unfavourable views of the appraised. Besides the conclusion, some implications for applying the research result to English teaching and learning in Vietnam are also provided at the end of the paper.
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Anih, Paul C., Chicheta F. Nissi et Uduakobong E. Akpan. « Real Estate Entrepreneurial Training and Education in Tertiary Institution : An Antidote to Unemployment ». Baltic Journal of Real Estate Economics and Construction Management 7, no 1 (1 janvier 2019) : 172–89. http://dx.doi.org/10.2478/bjreecm-2019-0011.
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Abstract Real estate entrepreneurship training and education in tertiary institutions can be a source of remedy to unemployment in Nigeria. World Bank (2019) reveals that Nigeria unemployment rate was 6.03 % in the year 2018 and the country ranked 83rd with high unemployment. The aim of the research is to examine the perception and responses of undergraduates of Estate Management and Valuation on entrepreneurship training and education for professional competence. The University of Uyo was studied and particularly Estate Management undergraduates during the academic years of 2014/2015–2018/2019. The method of the research was a descriptive study. Data were obtained from the mean scores of the class assessments (CAs) and the examination scores (ESs) administered to the students on selected courses related to entrepreneurial education. The students’ performance was used as an indicator for their willingness to adhere to entrepreneurial education in Real Estate Management and Valuation. The National Universities Commission grading scale was adopted (A = 70–100; B = 60–69; C = 50–59; D = 45–49; E = 40–44; F = 0–39). The finding shows that the score for all the courses was above 50 %. The entrepreneurial study was 62 %, which was “B” grade of National Universities Commission scale. The study, therefore, concludes that the students of estate management were willing to adhere to entrepreneurial training and education from their scores. The study recommends the provision of adequate learning environment, qualified teaching staff and provision of technical resources.
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Mittal, Sanjiv, Rajat Gera et Dharminder Kumar Batra. « Evaluating the validity of Student Evaluation of Teaching Effectiveness (SET) in India ». Education + Training 57, no 6 (10 août 2015) : 623–38. http://dx.doi.org/10.1108/et-06-2013-0072.
Texte intégralRésumé :
Purpose – There is a debate in literature about the generalizability of the structure and the validity of the measures of Student Evaluation of Teaching Effectiveness (SET). This debate spans the dimensionality and validity of the construct, and the use of the measure for summative and formative purposes of teachers valuation and feedback. The purpose of this paper is to contribute to the debate on the aforementioned issues. Specifically the paper tests the relationship of teacher’s “charisma” trait with a measure of SET consisting of the two dimensions of “lecturer ability” and “module attributes.” The market characteristics of the paper are those of an emerging market and cross-cultural context with a specific reference to India. Design/methodology/approach – In this study, a two-dimensional scale of SET, which was originally developed by Shevlin et al. (2000) in their study in the UK, was empirically tested with Indian students and modified. Empirical data were collected from Indian students pursuing their MBA program in a north Indian university and statistical testing using exploratory and confirmatory factor analyses was undertaken. The proposed relationship of a teacher’s “charisma” trait was tested as a reflective construct comprising of the two dimensions of SET with the help of the software package Amos ver 4.0. Findings – The results indicate that the measure of SET is influenced by the teacher’s “Charisma” (trait), thus providing evidence of a halo effect. This raises the issue of validity of SET as an instrument for measuring teaching effectiveness (TE). The results provide support to the hypothesis that structure of SET is multidimensional along with the need for adapting the instrument in diverse cultural and market contexts. Originality/value – This study contributes to the debate on the validity, structure and use of SET as an instrument for measuring TE in a developing market with cross-cultural implications such as India.
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Pathak, Priyanka, Neha Mehta, Anitha Sunil et Kinjal Pandya. « On the way of making alagrand.com a grand business ! » Emerald Emerging Markets Case Studies 10, no 4 (5 décembre 2020) : 1–27. http://dx.doi.org/10.1108/eemcs-08-2019-0208.
Texte intégralRésumé :
Learning outcomes The case helps learn various aspects of entrepreneurship, startups and startup-ecosystem in India. It also talks about challenges that a startup entrepreneur faces that others or people potential to enter business can learn. It develops one to identify diverse and holistic solutions for overcoming these challenges. Apply and explain strategies suitable to business management. Case overview/synopsis After facing lot of difficulties in personal life, Mr Mitesh Shethwala started an e-commerce business named Alagrand.com. This Ahmedabad city-based startup for selling apparels and accessories for all age group is doing so well that the valuation of company has gone beyond Rs. 20 crores. In spite of the high valuation, company is facing problem of funds and investments. The protagonist of the company has lot of plans for growing business and taking it to next level that can happen only if he gets funds for the business. The case talks about issue of investment and funding of this startup company. The company also has issues in the area of setting standard operating procedures and marketing. Complexity academic level Teachers can discuss this case study for various subjects like Strategic Management, Retail Management, Digital Marketing and Product and Brand Management that are taught to the students of management courses at graduate and post-graduate levels. Academicians and students should read current information and data regarding setting up startups, investment and capital budgeting related to startups and funding methods. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 3: Entrepreneurship.
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Hughes, Susan B., Suzanne Lowensohn et Elise Tefre. « Portable Power : An Application of IAS 16 Including Self-Constructed Assets and the Revaluation Model ». Issues in Accounting Education 34, no 2 (1 janvier 2019) : 61–71. http://dx.doi.org/10.2308/iace-52391.
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ABSTRACT This teaching case focuses on a privately owned Swiss company that produces and sells high-energy chews favored by European athletes. External investors recently expressed interest in the company. Management hired an international public accounting firm and is currently preparing its first set of audited International Financial Reporting Standards (IFRS) financial statements. The auditors question management's fair value estimations for the land and production equipment, as well as the accuracy of capitalized greenhouse costs included in operating assets. The case emphasizes the need to consult IFRS, form judgments and estimates when determining financial statement content, and draft appropriate note disclosures. Students are also exposed to the complexities of accounting for agricultural assets, a category not often included in financial accounting courses. After working through this case, students should be able to measure fair value and determine the reliability of valuation inputs, appropriately capitalize assets, and draft necessary disclosures.
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Jackson, Reginald. « Solidarity’s Indiscipline ». boundary 2 46, no 3 (1 août 2019) : 65–88. http://dx.doi.org/10.1215/01903659-7614147.
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This essay charts Masao Miyoshi’s shifting relation to the university as he both imagined it and intervened within it. I examine an incident in which Miyoshi heeded a graduate student’s request for help in contesting unfair treatment. This incident represents a crucible that prefigured developments within Miyoshi’s critical consciousness, particularly regarding pursuits of justice within and beyond the university. I argue that Miyoshi’s pedagogical commitment to justice for students nourished his skepticism toward academic discipline—in theory and practice. This enduring commitment led him to foster relationships of solidarity with students and colleagues that celebrated a critical indiscipline exceeding academia’s established partitions. I take up the question of teaching to chart how it shapes notions of academic territory, valuation, exploitation, and resistance in Miyoshi’s scholarship. My hope is that this preliminary consideration of pedagogical legacy thickens our sense of his commitments to foreground resources for future work.
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Vasconcelos, Vitor Vieira, et Sandra Momm. « Rapid Environmental Planning Methodology : Developing Strategies for the Planners’ Education ». Journal of Education for Sustainable Development 14, no 2 (septembre 2020) : 271–96. http://dx.doi.org/10.1177/0973408220980853.
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Rapid assessments are useful methods for engaging stakeholders, standardizing monitoring activities and supporting later planning stages. This article proposes to extend rapid assessment methods into ‘rapid environmental planning’ and to use it for the education of planning professionals. For the assessment stage, the pressure–state–response model is used, with a participatory valuation of the ecosystem services through supply and demand profile and future trends. The stage of scenario building includes the XLRM methodology (externalities, actions, metrics and relationships), the trends and evaluation of proposals and uncertainties, as well as the formulation of timelines and narratives. The propositional stage included intervention projects, zoning of land use and occupation guidelines. The methodology was evaluated as a didactic resource for undergraduate teaching in a watershed in São Bernardo do Campo, São Paulo (Brazil). The results indicated a high educational potential for the students as well as the potential effectiveness of this planning method.
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Freund, Steven, Frank E. Andrews et Dev Prasad. « Mountain View Mobile Home Park ». Journal of Business Case Studies (JBCS) 5, no 5 (24 juin 2011) : 79. http://dx.doi.org/10.19030/jbcs.v5i5.4724.
Texte intégralRésumé :
This reality case pertains to one of the largest mobile home parks in the Carolinas. In 2003, the owner of the Mountain View & Vista Mountain Mobile Home Park passed away. The estate executrix hired an appraisal company to value the property. The body of the case presents three standard methods for valuing the property based on the actual appraisal report: the Cost Approach, the Income Approach, and the Sales Comparison Approach. The case then introduces the Investment Analysis Approach, which models future after-tax cash flows, considers the method of financing, and allows for year to year changes in revenues and expenses. This fourth technique complements the valuation provided by the formal appraisal. One suggested teaching strategy is to split the class into sets of matched buyers and sellers to extract data from the case and perform their independent Investment Analysis. The groups can then take opposite sides as buyers and sellers and try to negotiate a mutually agreeable price for the property.
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BELZ, JULIE A. « Institutional and individual dimensions of transatlantic group work in network-based language teaching ». ReCALL 13, no 2 (novembre 2001) : 213–31. http://dx.doi.org/10.1017/s0958344001000726a.
Texte intégralRésumé :
Network-based language teaching (NBLT) involves the application of global or local communication networks within foreign and second language education (Warschauer and Kern, 2000). In telecollaboration, a type of NBLT, distally located language learners use internet communication tools to support dialogue, debate, collaborative research and social interaction for the purposes of language development and cultural awareness (e.g. Kinginger et al., 1999). To date, the research on NBLT has been limited, focusing primarily on pedagogical implementations of technology and linguistic features of online communication. In particular, researchers have not robustly explored social and institutional dimensions of telecollaboration (Chapelle, 2000:217) nor have they adequately investigated the pervasive assumption that telecollaborative interaction will necessarily and unproblematically afford language learning (e.g. Kramsch and Thorne, to appear). Drawing on social realism (Layder, 1993), a sociological theory which emphasizes the inter-relationship between structure, i.e. society and institution, and agency, i.e. situated activity and psycho-biography, in researching and explaining social action, I present a sociocultural account of German-American telecollaboration. In particular, I explore the meanings that the macro features of (1) language valuation (Hilgendorf, 1996); (2) membership in electronic discourse communities (Gee, 1999); and (3) culturally determined classroom scripts (Hatch, 1992) may have for the differential functionality of virtual group work in this partnership. Differences in group functionality are reflected at the micro-interactional level in terms of (1) frequency and length of correspondence; (2) patterns of discursive behavior such as question-answer pairs; and (3) opportunities for assisted L2 performance and negotiation of meaning. Ethnographic data (e.g. interviews, electronic and classroom discourse, surveys and participant observations) on individual psycho-biographies are interwoven with macro-level descriptions and statistics to paint a rich picture of learner behavior in intercultural telecollaboration. This project is funded by a United States Department of Education International Research and Studies Program Grant (CFDA No.: 84.017A). The author is a research associate for the German component.
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Bassiouny, Aliaa, Enjy Toma, Farida Dawood, Haneen Aljammali, Salim Seif El Nasr et Youssef Mohy El Din. « Dice manufacturing company : the acquisition decision ». Emerald Emerging Markets Case Studies 11, no 1 (19 mars 2021) : 1–26. http://dx.doi.org/10.1108/eemcs-11-2019-0296.
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Learning outcomes The learning outcomes of this paper is as follows: understand the issues that faced private Egyptian textile producers following the January 2011 revolution and how that impacted their business model. Evaluate whether Dice’s inorganic expansion through acquiring Alex Clothing Company is a sound strategic decision given the economic uncertainty in Egypt. Analyze the acquisition decision through projection evaluation techniques, including net present value (NPV), internal rate of return (IRR) and modified IRR (MIRR), to measure whether the acquisition will add value to Dice. Discuss non-financial issues post-acquisition that are not captured by traditional capital budgeting and project evaluation techniques. Case overview/synopsis Dice Manufacturing Company, an established and successful textile manufacturing family business, is facing an important investment decision with regard to inorganic expansion through the acquisition of Alex Clothing Company and its subsidiary United Dyers. The case is intended to be discussed in an undergraduate corporate finance class. The case setting is inside Dice Manufacturing Company, where one of the founders, Nagy Toma and his CFO Victor ElMalek are analyzing the acquisition decision in January 2015. The protagonist is Victor ElMalek, who has to recommend a course of action for the company owners. The case allows students to apply capital budgeting and project valuation methods to make a decision on whether the acquisition brings value to Dice and to analyze issues management can face post-acquisition. The case follows through the history of Dice, presenting its business model and changes that accompanied the 2011 revolution. It then moves on to outline the acquisition opportunity and provides data for students to analyze through traditional project valuation techniques, including NPV, IRR and MIRR. Complexity academic level Undergraduate. Subject code CSS 1: Accounting and Finance. Supplementary materials Teaching notes are available for educators only.
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Vogel, Amanda L., et Sarena D. Seifer. « Impacts of Sustained Institutional Participation in Service-Learning : Perspectives from faculty, staff and administrators ». Gateways : International Journal of Community Research and Engagement 4 (22 novembre 2011) : 186–202. http://dx.doi.org/10.5130/ijcre.v4i0.1789.
Texte intégralRésumé :
The movement for greater civic engagement in higher education in the United States has taken hold across the core academic missions of teaching, research and service. One manifestation of this movement has been growing participation in service-learning, a teaching method grounded in community-university partnerships in which students provide services that simultaneously address community-identified concerns and meet key learning objectives. In order to assess the benefits of long-term sustained institutional involvement in service-learning, in 2007–2008 we interviewed 23 faculty members, staff and administrators from 16 academic institutions that had participated in a national demonstration program for service-learning, which ended in 1998. We found that 15 of these institutions had sustained service-learning to some degree and 12 had integrated service-learning into the curriculum, with varying degrees of institutional support. Interview participants described five main impacts of their institutions’ sustained participation in service-learning: 1) increased community engagement and community-engaged scholarship, and increased valuation of both, among participating faculty members; 2) greater capacity for community-university partnerships among academic and community partners; 3) improved community-university relations; 4) diffusion of service-learning and/or principles of community-university partnerships to other departments and schools; and 5) recruitment of students seeking community engagement opportunities. This study provides evidence that sustained institutional participation in service-learning can foster an understanding of the scholarly value of community-engaged teaching and research among participating faculty, and increase community-engaged activities at participating academic institutions. These findings suggest that funding agencies, faculty members and academic administrators can use service-learning as a strategy to foster a culture of community engagement in higher education institutions.
Keywords
Community-university partnerships, service-learning, community engagement, sustainability, impact, higher education
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Hernández-Barbosa, Rubinsten. « Los conocimientos faunísticos en el estudiantado de escuelas rurales : Una guía para su reconocimiento en la clase de ciencias naturales ». Revista Electrónica Educare 22, no 2 (13 février 2018) : 1. http://dx.doi.org/10.15359/ree.22-2.1.
Texte intégralRésumé :
This text aims to describe a methodological proposal to identify, classify, and organize the faunistic knowledge of students of rural schools. The research was conducted with twenty sixth graders from a rural school in the Department of Cundinamarca, Colombia. Through five types of activities, they expressed, in different ways, their knowledge about the animals of the region. The information collected was organized, categorized, and systematized in tables; these tables resulted from the analysis of the information the students provided. It is a possibility of school work that favors the recognition and valuation of the traditional and ancestral knowledge, and its incorporation to the dynamics of the teaching and learning of the Natural Sciences as a way to create “bridges” between that knowledge and the scholarly scientific knowledge. It is a proposal that, among other things, favors the development of more positive attitudes toward science itself, motivates students to ask questions, to recognize the importance of the cultural context, and to recognize themselves as part of a biocultural system.