Search results

An ideal learning analytics tool for programming exercises performs the role of a lecturer who monitors the code development, provides customized support and identifies students at risk to drop out. But a reliable prediction and prevention of drop-out is difficult, due to the huge problem space in programming tasks and variety of solutions and programming strategies. The purpose of this paper is to tackle this problem by, first, identifying activity patterns that indicate students at risk; and, second, finding reasons behind specific activity pattern, for identification of instructional interventions that prevent drop-out.

The authors combine two investigation strategies: first, learning analytic techniques (decision trees) are applied on features gathered from students, while completing programming exercises, in order to classify predictors for drop-outs. Second, the authors determine cognitive, motivational and demographic learner characteristics based on a questionnaire. Finally, both parts are related with a correlation analysis.

It was possible to identify generic variables that could predict early and later drop-outs. For students who drop out early, the most relevant variable is the delay time between availability of the assignment and the first login. The correlation analysis indicates a relation with prior programming experience in years and job occupation per week. For students who drop out later in the course, the number of errors within the first assignment is the most relevant predictor, which correlates with prior programming skills.

The findings indicate a relation between activity patterns and learner characteristics. Based on the results, the authors deduce instructional interventions to support students and to prevent drop-outs.

To describe and evaluate the collection of the library of the International Institute of Islamic Thought and Civilization (ISTAC).

The relevant Association of College and Research Libraries’ (ACRL) Standard for College Libraries of 1986 (Standard 2) is used to assess the quality of the Library collection.

The library of the International Institute of Islamic Thought and Civilization (ISTAC) achieves level B of the ACRL standard.

The paper takes one very particular, widely respected quantitative tool for collection evaluation and uses it “as is” – the paper thus accepts and applies the theoretical framework on which the tool is based, but applies it in a relatively unfamiliar library setting.

The description of the collection is of value to those needing to locate materials relating to Islamic culture and civilization; the implementation of the ACRL methodology is a useful demonstration of a practical tool for collection management and assessment.

It is important for any educational institution to establish an effective library collection, one that is able to support the teaching and learning activities of the institution. To ensure that the library achieves its objectives, evaluation of the library collection needs to be done. This paper applies an internationally accepted standard for collection evaluation to a particular library, giving a model for other libraries to follow, especially libraries in the developing world. It is important to demonstrate that libraries in the developing world can aspire to and attain standards designed for collections in developed countries: this paper achieves that goal.

The purpose of this paper is to investigate how the mandatory shift from domestic standards to International Financial Reporting Standards (IFRS) in Europe affects the conservatism level of reported accounting earnings (i.e. conditional conservatism), with the objective of gaining insights that are relevant for standard setters, capital providers and other users of financial accounting information.

Various models have been used in the literature to capture conditional conservatism. In the main tests in this paper, the authors use the Basu’s (1997) earnings-return specification. The authors use a panel data methodology to carry out the paper.

In contrast to previous international research studies, it is found that conditional conservatism has increased after the mandatory adoption of IFRS in Europe in 2005, with this increase being dependent on the extent of the accounting changes involved in switching from domestic accounting standards to IFRS reporting.

These findings are expected to be particularly relevant to some countries which have not yet adopted IFRS, such as the USA, Japan, Columbia, etc., but have announced their intention to adopt IFRS and to regulators in different jurisdictions who are interested in the impact of IFRS conversion.

The research to date, based on a multi-country setting, consistently shows a significant decrease in conditional conservatism after adopting IFRS. Based on a sample of firms from the European Union over a long period, the authors provide novel evidence for potentially unintended consequences of IFRS adoption, finding an increase in conditional conservatism behavior.

The purpose of this paper is to investigate whether the convergence of IFRS in ASEAN countries resulted in an improvement in financial-reporting quality, and in particular with regards the degree of conditional conservatism of financial reporting. Then, the authors investigate whether the convergence to IFRS and the degree of conditional conservatism is influenced by corruption as a proxy for the strength of ASEAN jurisdiction legal and enforcement systems.

The sample of this study is based on 22,085 firm-year observations from three ASEAN countries, namely, Malaysia, Thailand and Singapore from 2008 to 2014. This study employs a panel least square regression to test the effect of IFRS on two measures of conservatism which are asymmetric timeliness and accrual-based loss recognition. The conservatism data are extracted from ORBIS, while data for corruptions are extracted from Corruption Perception Index (CPI) that was released by Transparency International.

This study finds Convergence of IFRS enhance conditional conservatism. The findings are robust for two measures of conservatism which are asymmetric timeliness and accrual-based loss recognition. The result on unconditional conservatism finds that IFRS reduce unconditional conservatism, which supports that the code-law structures of the ASEAN countries as characterized by unconditional conservatism is reduced after IFRS convergence. A further test indicates that corruption reduces conditional conservatism in more corrupt countries.

This study focused on three ASEAN countries only, as they have consistent convergence dates to the IFRS. Therefore the result may not be generalized to other ASEAN countries.

The study provides implications to the regulators that IFRS enhance financial-reporting quality and reduce the randomness of decisions that are based on financial information as has been introduced by unconditional conservatism. Therefore it is important for the regulators to incorporate IFRS compliance into laws and regulations. Currently, IFRS compliance is not incorporated into laws and regulations for ASEAN countries, except for Malaysia. In Malaysia, Section 7 of the Financial Reporting Act 1997 (FRA) empowers the Malaysian Accounting Standards Board (MASB) to issue approved accounting standards for application in Malaysia. Under section 26D of the FRA, financial statements that are prepared or lodged with the Central Bank, Securities Commission or Registrar of Companies must comply with the standards issued by the MASB.

This paper extends the literature on the effect of IFRS on conservatism as it provides robust effect of IFRS on both conditional and unconditional conservatism. In addition, this study extends the literatures on the effect of corruptions in the relationship between IFRS and conditional conservatism.

In order to allow flexibility in the enforcement of the tax law, the language used is often intentionally vague and ambiguous. This enables the government to implement the intent of the lawmakers in administering that law. However, interpreting these vague and ambiguous laws requires tax professionals to face planning situations that are complex and uncertain. Due to an increase in civil litigation, the importance of tax professionals making defensible decisions has been magnified in recent years. Carnes, et al. (1994) report that tax partners with Big‐Six accounting firms spend about 30 to 45 percent of their time resolving ambiguous tax questions. Therefore, tax professionals could benefit from models or systems (i.e., decision support systems, expert systems, artificial intelligence) that provide decision direction when facing ambiguous tax situations. One such area in which tax professionals must assist their clients is the determination of what levels of compensation are reasonable for owner‐employees of closely‐held corporations (Hagan, et al. 1995).

Presents a review on implementing finite element methods on supercomputers, workstations and PCs and gives main trends in hardware and software developments. An appendix included at the end of the paper presents a bibliography on the subjects retrospectively to 1985 and approximately 1,100 references are listed.

Purpose – In this chapter we examine the creation and implementation processes of an arts-based recreation programme for Aboriginal youth development in Canada called Outside Looking In (OLI) to determine if and how OLI’s staff and Board members perceive the programme to be influenced by Eurocentric ideas of programming and the impact this may in turn have on achieving Aboriginal self-determination.

Design/methodology/approach – Informed by postcolonial theory, we employed a case study design and collected data using semi-structured interviews, fieldnotes and a review of archival documents.

Findings – We contend that while OLI reproduces some aspects of Eurocentric programming, it also provides avenues to contribute to Aboriginal self-determination.

Research limitations – A limitation to this research is the absence of interviews with OLI’s programme participants; nevertheless, this research provides a starting point upon which future research can build.

Originality/value – Our research provides an insight into how youth development through recreation programmes for Aboriginal peoples are created and implemented. Most importantly, it provides evidence of the need to further reflect upon the ways in which such programmes can enable Aboriginal self-determination.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.