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    Supporting And Developing Self-Regulatory Behaviours In Early Childhood In Young Children With High Levels Of Impulsive Behaviour

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    Deficits in self-regulatory skills underlie or contribute to a range of adverse developmental problems and disorders, including ADHD (Barkley, 1997), eating disorders (Attie & Brooks-Gunn, 1995) and risk-taking behaviour (Cantor & Sanderson 1998; Eisenberg et al., 2005). Self-regulation has been recognised as an important factor in aiding academic achievements of school-age children. There is less knowledge of the subject in early childhood, yet the development of self-regulatory has been described as an important milestone in early childhood development (Shonkoff & Phillips, 2000). This research describes the implementation of an intervention programme in kindergartens that aimed to help young children with highly impulsive behaviour, develop self-regulatory behaviors. The children were identified by the Achenbach Child behaviour check list (1.5-5) and by the kindergarten teachers. This Research was based on mixed methods. The quantitave data reveled a number of children with highly impulsive behaviour and difficulties in self-regulation. The qualitative data gave a deeper interpretation to these children’s behaviour and the difficulties involved. After the implementation of the program the kindergarten teachers reported on an increase in the children’s self–regulatory skills.By understanding and supporting the processes involved in the development of self-regulation skills, it might be possible for significant adults in young children's lives to have a substantial effect in aiding young children, who are highly impulsive. This was the rationale for the present research

    I Never Thought I Would End Up In Prison: White Collar Dilemmas

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    This case allows students to hear the stories of convicted white collar prisoners from Germany and the United States and learn lessons from their mistakes. Prisoners provide details of their crimes, the resulting prison time, as well as life lessons they feel business ethics students should learn. Students are encouraged to identify anything they, themselves, might be doing that would put them on the path of illegal behavior and to consider mechanisms they can implement to avoid breaking laws. The case can be used in many courses, including Business Ethics, Managerial Accounting, Organizational Behavior, and Corporate Finance

    Promoting Postformal Thinking In A U.S. History Survey Course: A Problem-Based Approach

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    This article presents a problem-based learning (PBL) model for teaching a college U.S. history survey course (U.S. history since 1890) designed to promote postformal thinking skills and identify and explain thinking systems inherent in adult complex problem-solving. We also present the results of a study in which the outcomes of the PBL model were compared to the outcomes of the same course taught with traditional lecture and discussion. The PBL model was more effective in scaffolding learning so that students recognize and practice postformal thinking dynamics and in facilitating self-reported student perceptions of increased course engagement and content relevance. We offer recommendations for implementing PBL in social science survey courses

    Incorporating Sustainability Issues Into The Financial Accounting Curriculum

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    Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presented

    Integrative Approach for a Transformative Freshman-Level STEM Curriculum

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    In 2014 Wesley College adopted a unified undergraduate program of evidence-based high-impact teaching practices. Through foundation and federal and state grant support, the college completely revised its academic core curriculum and strengthened its academic support structures by including a comprehensive early alert system for at-risk students. In this core, science, technology, engineering, and mathematics (STEM) faculty developed fresh manifestations of integrated concept-based introductory courses and revised upper-division STEM courses around student-centered learning. STEM majors can participate in specifically designed paid undergraduate research experiences in directed research elective courses. Such a college-wide multi-tiered approach results in institutional cultural change

    The Reciprocal Relationship Between Human Resource Management Professionalism And A Diverse South African Workplace Context

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    The main objective of this research was to determine the interactive relationship between human resource management (HRM) professional competencies and background variables of employees in diverse South African work place context. A Human Resource professional competency measure was administered among HR practitioners and managers (N=483) from a variety of South African organisations. The results showed that significant differences exist between the respondent’s perceptions of the importance of HRM competencies based on their age, educational qualifications years of work experience and management level. Respondents aged 20-29 years viewed the leadership- and personal credibility, solution creation, HR metrics, HR service delivery and HR technology as less important than older employees. Respondents with a higher level qualification viewed the HRM competencies of Leadership- and personal credibility, talent management, HR risk, HR service delivery, Strategic impact, HR business knowledge, Business acumen and HR technology as more important than respondents with a lower level qualification. Respondents with 11 to 15 years of work experience regarded the solution creation competency as more importance that did those with 0 to five years of work experience. Respondents employed on middle management level viewed the competency of being able to perform metrics as more important than did those employed on operational level. Recommendations are made.

    Development Of Implicit Leadership Theories Prior To Training Or Employment

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    This empirical study explored the development of implicit leadership theories among 16 to 18 year-old students in secondary schools prior to any formal leadership training or full-time employment.  Students from governance, athletics, clubs, performance groups, and part-time work groups completed interviews and questionnaires.  Adult leaders of activity groups also completed questionnaires.  Results were analyzed by activity and role (e.g., student leader, student group member, and adult supervisor) for three separate dependent variables: Adult Leaders, Leaders in General, and Student Leaders.  Results show that adolescents categorize leader behavior into similar constructs that have been previously established by research with adult samples experienced in organizational life.  Experience in groups but not necessarily as a leader contributes to developing implicit leadership theories and type of activity guides such leadership attributions.  Gender differences in the expectations for leaders were found and support the existence of early socialization into gender-specific leadership role stereotypes

    Relationship Between Audit Opinion And Credit Rating: Evidence From Korea

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    In this study, we investigate the relationship between credit ratings and audit opinions of financially distressed companies impending bankruptcy. Using Korean publicly-held firms for the years 2007 through 2014, we analyze 97 bankrupt companies with credit rating available before they file bankruptcy. Following prior research (Geiger et al., 2005), we find that the propensity to issue a going concern audit opinion is associated with the credit score issued by NICE immediately prior to the audit opinion date. We also compare credit ratings to audit opinions to investigate which of the two is more conservative and provides the earlier signal of bankruptcy. Through empirical test, we can conclude that audit system has more successfully predictive function in signaling preceding bankruptcy than CRAs' system with overly optimism. We argue that after a string of high-profile corporate failures such as Enron and Arthur Anderson’s bankruptcies, legislators portrayed auditors negatively and ultimately led to the enactment and more forced liabilities and thus auditors become more conservative. To remedy CRAs' failure by providing overly optimism, we suggest that like as auditors, CRAs' regulations should be more strengthened on their liability about issuing credit ratings

    Prospective Analysis Of The Algerian Economic Growth By 2025: Structural Analysis

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    The aim of this study is to assess the economic growth in Algeria and to determine the set of variable impacting it on different periods. It relies on structural analysis approach based on an investigation method using the software MICMAC (matrix of cross-influence, applied multiplication to a ranking) which was developed by the Institute of Computing Innovation 3IE following the request of Investigation Laboratory on Prospective, Strategy and Organization LIPSOR. The structural analysis can define the key variables of the system (VCS) to catch the most influential variables on economic growth during three time intervals: the near past (direct impact), the actual period (indirect influence) and the long run (potential indirect impact) bearing in mind that the horizon of our study is 2025. The results show the most influential variables ranked during each period as follows: The near past (the direct influence): the economic system, public spending, the regulation, foreign reserves and price of oil barrel, unemployment, inflation and SMEs. The actual period (the indirect influence): the economic system, business climate, FDI, the price of the oil barrel, active population, occupied population, external debt. In addition to other variables having a less influence: unemployment, SMEs, inflation and foreign trade. The long run (potential indirect influence) by 2025: The economic system, public spending, the regulation, foreign reserves, unemployment, FDI, inflation, business climate, currency, occupied population, the price of the oil barrel, saving. Other variables have a moderate influence: national security, capital, exchange rate, financial system, active population, IT, informal sector, SMEs, external trade, external debt, demographic growth and the interest rate.

    The Influence Of Personal, Family And Social Variables On Technology-Oriented Venture Creation: Theoretical Case Of Internet Cafés In Bloemfontein, South Africa

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    In an increasingly competitive, technology-driven world, the pressure for small, technology-oriented firms in developing countries to be productive and efficient has never been more intense. For technology-oriented firms such as internet cafés, which are now in constant competition with inexpensive, low threshold, ubiquitous technologies such as mobile phones and social media for availing internet resources and providing personalised learning environments respectively, the need to understand the critical determinants of the establishment and sustenance of small technology-oriented ventures demands rigorous investigation. Despite the central place of internet cafés as the dominant points-of-access of internet resources for low socio-economic groups in South Africa, there is paucity of in-depth knowledge on the critical variables influencing the establishment of such technology-oriented ventures. This research gap is attributed to the independent and fragmented examination of micro-level (personal demographic variables such as gender, age, income and language of manager/owners), institutional (such as family role models, family entrepreneurial values and support) and macro-level variables (as manager/owner’s prior scientific literacy such as their participation in STEM subjects, social prejudice) that shape and influence the creation of technology-oriented ventures. The thesis of this theoretical paper, therefore, is that an integrated perspective that combines these micro-level, institutional and macro level factors would provide a more inclusive, authentic view of the process of establishing small internet cafés in emerging economies. The contribution of this paper is an integrated conceptual framework premised on the combined influences of determinants of technology-oriented ventures and their implications for technology oriented venture creation

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