1,720,958 research outputs found
Exploring the Didactic Principles of Vocational Teachers in Financial Education: An Interview Study
Full text linkContext: Financial literacy is an issue becoming increasingly important internationally. Many countries have already implemented a national strategy to improve the financial literacy of the people. In Austria, a national strategy for financial literacy and financial education was developed in 2021. One target group of this strategy are students of part-time vocational schools. These students work in a company and already earn their own money. They have to attend part-time vocational school alongside their work. The curriculum of these schools includes financial topics. Studies on teachers\u27 views of financial literacy show that they mostly reduce it to personal money management. However, little is known about their underlying principles for teaching topics in the field of financial literacy. Therefore, this paper answers the following research questions: Which didactic principles are relevant for teachers of part-time vocational schools in Austria in financial education? Why are some didactic principles perceived as more relevant and why are others perceived as less relevant by the teachers?
Approach: To address this research gap, an interview study was conducted with teachers from part-time vocational schools. Twelve teachers took part in the study. The problem-centred interviews were transcribed and analysed by using qualitative content analysis.
Findings: Problem orientation and life-world orientation are seen as relevant didactic principles for teaching financial topics. The teachers interviewed argue that teaching students how to deal with current problems in their lives engages their interest and motivates them. Multiperspectivity is viewed as less important. Students should first learn to act competently as a private individual before they are confronted with the company perspective or the systemic perspective is one reason given. Science orientation is also interpreted by the teachers as less relevant. According to some respondents of the study, students in part-time vocational schools are not significantly affected by the science orientation.
Conclusions: The understanding of science orientation should be reflected among teachers. Multiperspectivity is a relevant aspect in financial education even though it is seen as less relevant by the teachers. Offering lesson plans on how these principles are integrated in financial topics could be helpful for teachers. Furthermore, financial didactics should be integrated into teacher education curricula. This study is focused on a small number of interviews among Austrian teachers from part-time vocational schools only. Therefore, it would be interesting to conduct larger quantitative studies among teachers from different types of schools and with different educational and practical backgrounds.
The Importance of Tax Knowledge for Tax Compliance: A Study on the Tax Literacy of Vocational Business Students
No full textTax avoidance and tax evasion are frequently discussed topics on both a national and European level. Education can play an important role in fostering tax compliance. This is especially the case in vocational business education, where students are equipped with the knowledge to found a company, and tax-related issues are of importance. As a part of a sound economic literacy, tax literacy comprises knowledge as well as other dimensions, such as attitudes. The focus of this paper is on general tax knowledge and on tax compliance attitudes. Consequently, the main goals are to present the descriptive results on tax knowledge and on attitudes of the students from business colleges in Austria, and to analyze the relationships between knowledge and tax compliance attitudes. As such, a mixed methods approach that integrates an interview study (n = 22), as well as a questionnaire study (n = 688) was applied among the students from the fourth grade of business colleges in Austria. The results give insight into regular misconceptions in the field of taxes, which serve as an important input for instruction. Additionally, knowledge was found to be positively related to a voluntary tax compliance attitude and negatively related to a tax evasion attitude. This indicates that knowledge is an important factor for tax compliance
Vocational Business Students’ Conceptions and Misconceptions of Taxes as an Input for Instruction and Curriculum Development
Full text linkContext: Tax evasion and tax compliance are important topics on a European level. Next to regulations and fines, the understanding of tax-related issues impacts a tax compliance decision. Vocational business students already pay taxes and are potential future entrepreneurs who will increasingly have to deal with tax-related issues in the future. Tax-related content is, therefore, integrated in the curriculum of business colleges in Austria. Information on business students’ conceptions and misconceptions concerning taxes can serve as valuable input for instruction and curriculum development. Approach: In order to explore the conceptions and misconceptions of taxes among potential future entrepreneurs, students aged between 17 and 18 from business colleges in Austria were interviewed. Therefore, the technique of problem-centred interviews was chosen. The material was then analysed by using Mayring’s content analytic method of structuring. Findings: The students’ conceptions and misconceptions of taxes, the difference to scientific knowledge as well as possible reasons for the misconceptions are analysed and discussed. The results show that misconceptions concerning basic principles of taxes exist, that students only have vague conceptions and little experience when it comes to income tax. They do not perceive themselves as taxpayers even though many of them have work experience and they regularly act as consumers and pay value added tax. Even though the students are more familiar with value added tax rates, misconceptions concerning the reasons behind the differences in rates exist. Finally, most of the students only fragmentally remember the last fundamental tax reform in Austria.Conclusion: The findings as well as an analysis of the curriculum suggest that the students are missing basic knowledge on taxes as for example the on the difference between fees and taxes. On a curricular level, knowledge important for the individual taxpayer should build the ground for further business-related content. Finally, background knowledge on why different forms of taxes exist and on tax reforms should foster a deeper understanding and complement the factual knowledge most students already possess
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Steuerwissen als ein zentraler Bereich von Tax Literacy: Zwei empirische Studien bei Studierenden der Wirtschaftswissenschaften und bei Schüler/inne/n der Handelsakademie
Full text linkTax Literacy hat zunächst das Ziel, Individuen zu befähigen, in steuerlich relevanten Lebenssituationen
fundierte Entscheidungen zu treffen. Zudem besteht der Anspruch darin, die Reflexion des eigenen
Handelns hinsichtlich der gesellschaftlichen Funktion von Steuern zu fördern. Trotz der Bedeutung
steuerlicher Inhalte hinsichtlich wirtschaftlicher Austauschbeziehung werden diese in der aktuellen
Forschung im Bereich der finanziellen und ökonomischen Bildung lediglich als Randthema
behandelt. Im Rahmen dieses Beitrages sollen steuerliche Fragestellungen als Teil ökonomischer Allgemeinbildung
in den Mittelpunkt der Betrachtung gerückt werden, wobei zunächst eine theoretische
Einordnung steuerlicher Konzepte in bestehende Theorien ökonomischer Bildung und Finanzbildung
vorgenommen wird. Anschließend wird der aktuelle Forschungsstand im Bereich der Tax Literacy
näher beleuchtet und die Implikationen für das Forschungsfeld diskutiert. Im Hauptteil dieses Beitrags
werden zwei Studien zum Steuerwissen junger Erwachsener vorgestellt. Die erste Untersuchung
wurde bei Studienanfänger/inne/n der Wirtschaftswissenschaften (n=315) durchgeführt und eine weitere,
stichprobenmäßig umfassendere Untersuchung bei Schüler/inne/n österreichischer Handelsakademien
(n=688). Neben dem Untersuchungsdesign werden ausgewählte Ergebnisse aus den Befragungen
zum Steuerwissen dargestellt, zusammengefasst und diskutiert
The Community of Inquiry Framework in Online Teacher Training: Development of a Course on Academic Writing
No full textEin im Hochschulbereich bereits vielfältig erprobtes Rahmenkonzept zur Gestaltung von Online-Lehrveranstaltungen stellt das Community of Inquiry Framework (CoI) dar. Es zielt darauf ab, eine Interessensgemeinschaft zu entwickeln, um unter Berücksichtigung der kognitiven Präsenz, der Lehrpräsenz und der sozialen Präsenz die Schwächen der Online-Lehre auszugleichen. Basierend auf diesem Modell wird im Rahmen dieses Artikels die Weiterentwicklung einer Online-Lehrveranstaltung zur Entwicklung von Kompetenzen zum wissenschaftlichen Schreiben in einem Bachelorstudium der berufspädagogischen Lehrer:innenbildung vorgestellt. Dazu wurden Gruppendiskussionen mit Studierenden geführt, transkribiert und inhaltsanalytisch ausgewertet. Die Ergebnisse zeigen, dass sich Studierende wahrgenommen fühlen, wenn Lehrende transparente Informationen zur Lehrveranstaltung bereitstellen und ausführliches Feedback geben. Das Gruppengefühl wird insbesondere durch Diskussionen in Breakout-Rooms gefördert. Zur Förderung der kognitiven Präsenz eignet sich aus Sicht der Befragten ein praxisrelevantes Problem, das in einem durch ein offenes Gesprächsklima geprägten Online-Setting diskutiert werden kann. In Bezug auf die Lehrpräsenz ist für die Studierenden u. a. die rechtzeitige und transparente Information in Bezug auf die Anforderungen im Rahmen der Lehrveranstaltung relevant. Die basierend auf diesen Wahrnehmungen weiterentwickelte Lehrveranstaltung wird im Rahmen des Artikels beschrieben.The Community of Inquiry Framework is a concept for the design of online courses that has already been tried and tested in the higher education sector. It aims to develop a community of inquiry (CoI) in order to compensate for the weaknesses of online teaching, taking into account cognitive presence, teaching presence and social presence. Based on this model, this article presents the further development of an online course for academic writing skills in a bachelor’s degree programme in vocational teacher education. To this end, group discussions with students were conducted, transcribed and analysed. The results show that students feel noticed when teachers provide transparent information about the course and detailed feedback. A sense of belonging is promoted in particular by discussions in breakout rooms. To promote cognitive presence, students believe that a practical problem that can be discussed in an open discussion climate online is suitable. In terms of teaching presence, students consider timely and transparent information regarding the requirements of the course to be relevant. These aspects are considered in the further development of the course. The prototype of the course is described in the article
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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