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Test Diagnosing Of Learning Activity
Get PDFThe technology of criteria-oriented testing enhanced by the reflexive components is suggested in this article. Tests made according to this technology are called academic activity tests. The student chooses or formulates not the answer to the problem but an action that is productive in his opinion. So, this type of tests helps not only check the accuracy of the achieved results, but traces the course of its getting. The main characteristics of such tests that make it possible to estimate it diagnostic potential are presented. Among these are variability of the test and the length of the minimum and maximum trajectory of the result achievement. The test of this kind with the discussion of its diagnostic possibilities is given as an exampl
Evolution And Persistence Of Students' Astronomy Career Interests: A Gender Study
Get PDFThis article uses U.S. survey data (N=15,847) to characterize the evolution of student interest in an astronomy career in the period between middle school and the beginning of college. We find that middle school students have a relatively high interest in astronomy, which sharply declines with every phase of their education. However, many of the students who leave astronomy - particularly male students - feed heavily into other STEM disciplines. Through statistical modeling, we find that students who spend extracurricular time observing stars, tinkering with mechanical or electrical devices, or reading/watching science or science fiction are significantly more likely than students who do not engage in these activities to hold an interest in pursuing an astronomy career at the end of high school. We also find that females who observe stars during extracurricular time show a greater improvement in their odds of pursuing astronomy than males do. Furthermore, we find that these outside-of-school time activities are better predictors of astronomy interest than commonly studied academic predictors. We discuss the implications of these findings on future extracurricular programming for students
Immersive Planetarium Visualizations For Teaching Solar System Moon Concepts To Undergraduates
Get PDFDigital video fulldome has long been heralded as a revolutionary educational technology; yet the discipline-based astronomy education research literature showing planetarium effectiveness has been sparse. In order to help understand to what extent immersion impacts learning and the effect of the “narrative journey” model of presentation, we conducted a pre- and post-test effectiveness study of lectures on moon systems in the Solar System presented to 781 college undergraduates under immersive and non-immersive treatment conditions. Although all students showed some learning gains immediately after instruction, those who saw presentations in an immersive fulldome planetarium showed the greatest retention, compared to control classes that witnessed the same lecture and visuals on a flat screen in their regular classroom, and students that saw no interactive visuals. Because the same instructors, presentation visuals, and instructional outline were used for both the classroom and dome instruction using the virtual environment, the results suggest that the large display and wide field-of-view, two elements unique to the dome, resulted in greater attention, and were primarily responsible for the greater gains
Implementing A Balanced Scorecard In A Not-For-Profit Organization
Get PDFThis paper examines the use of the Balanced Scorecard in a not-for-profit organization (Cattaraugus County ReHabilitation Center). The ReHabilitation Center has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The history and services of the ReHabilitation Center are then summarized. The application of the Balanced Scorecard approach to the ReHabilitation Center is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented
Resource Nationalism Specter Hovers Over The Oil Industry: The Transnational Corporate Strategy To Tackle Resource Nationalism Risks
Get PDFResource nationalism is building momentum across oil-endowed countries. Transnational corporations (TNCs) have to effectively address the emerging scenarios that are caused by the resurgence in resource nationalism. This is clearly a diserable focus that has received much attention in the literature on government-business relations ever since the oil nationalization of the 1970s. But there is limited literature that provides a synthesized view on the transnational oil companies’ (TNOC) strategies to tackle resource nationalism risk; this leaves a gap in the literature where the paper aims to contribute. The paper explores the exclusive literature on resource nationalism and the activities of TNOCs, and from this literature engages in conceptual development. The paper focuses on the notion of resource nationalism and its implications on TNOCs’ activities in host states. This paper provides policy guidelines, suggesting the ways in which the major TNOCs can respond with robust responsible and sustainable programs to the resource nationalism in the global oil industry.
Navigating The Debt-Equity Decisions Of Financial Services Firms: Some Evidence From South Africa
Get PDFEmpirical studies on the impact of regulation on the financial policies of banks have documented that unconstrained forward-looking banks with sufficient franchise value build and actively maintain capital buffers. This financing behaviour thus relegates the regulatory intervention to non-binding and of secondary importance. This study used a sample of 29 financial services firms listed on the Johannesburg Stock Exchange (JSE) during the period 2003 to 2012 to test for the validity of the market timing, pecking order and the dynamic trade-off theories in explaining the financing behaviour of financial services firms. Consistent with the dynamic trade-off theory and contrary to the market timing and pecking order theories, the study documents that, leverage is positively correlated to firm profitability, size and asset tangibility. The firms’ true speed of adjustment is 56.80% for the market-to-debt ratio (MDR) and 71.31% for the book-to-debt ratio (BDR). The modified external finance-weighted average market-to-book has an insignificant positive and negative correlation with the MDR and the BDR respectively. Taken together, the JSE-listed financial services firms have target optimal capital structures which they actively adjusts towards. Their security issuance decisions are not driven by the stock market performance, share returns or the time-varying adverse selection costs
Obstacles To The Adoption Of The IAS/IFRS In Tunisia
Get PDFTo guarantee the production of financial information that is useful for economic decision-making, most countries have a set of accounting standard used in preparing the financial statements. Indeed, the use of a common accounting language by all companies operating in the same economic space allows different users to monitor the activities of these entities in time and space and, therefore, take reasonable decisions. Thereby, the international accounting standards are a necessary to clarify the financial disclosure and make reading financial statements conform to a single repository easier. This strengthens the investor’s confidence, stimulates the financial market and ensures the best qualities that the financial information should be endowed. In deciding to adopt the international accounting standards IAS/IFRS, Tunisian authorities have launched a challenge to prompt a fast and adequate transition to a new accounting, financial, informational, organizational and internal control systems. However, this presents some obstacles related to the nature of the Tunisian economy which is characterized by a strong presence of small and medium companies, to the differences between the tax system and the accounting system, the conservative attitude of leaders and the high concentration of ownership. The results of our research analysis shows that the conservative attitude of managers and the lack of dynamic and efficient markets are the most important obstacles to adoption of IAS/IFRS in Tunisia according to the Tunisians Certified Public Accountants TCPAs). We detailed our analysis for the accounting, tax and economic obstacles. For the accounting, we found that the application of IAS 19, IAS 36 and IFRS 4 are the standards that cause more problems at the moment of their implementation according to the TCPAs. In addition, the deferred tax, the actuarial method and the treatment financial instruments are the most complex treatments in IAS/IFRS. Finally, the differences between the Tunisian accounting system and the international system are undoubtedly an important obstacle. Concerning the tax obstacles, we found that companies prepare their financial statements first in accordance with tax rules. In fact, the differences between the tax rules of the Tunisian accounting system and the IAS/IFRS are undoubtedly an obstacle to a better adoption of them. In addition, another obstacle is the readiness of tax administration for the adoption of the IAS/IFRS. Finally, for the economic obstacles, we found that the IAS/IFRS’ adoption and implementation costs and the costs related to their enforcement are the main economic obstacles
Employee Ownership And Employee - Shareholders Satisfaction: An Analysis Of French Companies Listed On The SBF 250
Get PDFOur paper examines employees’ ownership as a mechanism that stimulates employee-shareholders’ efforts and encourages them to adopt positive working behavior. Nevertheless, the expected effects of employees’ ownership are not direct and need the inclusion of mediating variables. Our study proposes, then, to investigate the impact of employee ownership on organizational attitudes, analyzing, in particular, the influence of incentives. To this end, we conducted a questionnaire-based survey of employees of French companies listed on the SBF 250. Using structural equations modeling, we were able to conclude to the importance of the considered mediating variables
Impact Of Information Disclosure Violation On Firm Value In Chinese Listed Firms
Get PDFWe analyze the association between information disclosure violation (IDV) and firm value, based on a sample of Chinese listed firms that were subject to China Securities Regulatory Commission (CSRC) enforcement actions from 2000 to 2014. Using Tobin’s Q as a proxy for firm value at the end of the enforcement action year, we find that firm value in violating firms is significantly lower than firm value in non-violating firms. Further, we find IDV with the following characteristics can cause serious damage to firm value: IDV related to inflated profit or asset fabrication have a more damaging effect on firm value; the total number of violation types, fines and the total number of admonishment types are negatively associated with firm value; violation frequency and number of years between violations and CSRC enforcement action are negatively related to firm value
Customer Retention Strategies For Disintermediated Travel Agents: How To Stop Customers From Migrating To Online Booking Channels
Get PDFRemaining relevant to customers and retaining customers who could consider booking online, requires travel agents to modify their marketing strategies. Travel agents need to find new ways to add value for customers and suppliers to reinstate their roles in the travel distribution process and ultimately retain their customers. A total of 600 travel agencies in South Africa participated in the study through the completion of an online survey. The data analysis technique used for the study was path analysis. The findings stipulate that travel agency owners and managers believe that providing differentiated products to their leisure customers, is the key to winning back lost customers and keeping existing customers. Travel agency owners and managers further indicated that this is an existing reintermediation strategy that they plan to practise in the future as well. It is therefore recommended that travel agents focus on delivering high-quality service to win back lost customers and thus reintermediate their businesses.