Search results

This paper aims to examine whether the ability of early-stage ventures to obtain external funding and the amount of additional information provided to potential investors are affected by the level of assurance (audit, review or compilation) received from independent accountants on the ventures’ historical financial statements. The assurance level provided should differently impact potential investors’ willingness to invest in a new venture and need for additional information during due diligence evaluation of the organization and entrepreneur.

To examine the relative effects of the signal provided by these levels of assurance on investment decisions, a survey is administered to collect data regarding an investment-related decision scenario. The three levels of assurance in independent accountant’s reports (audit, review or compilation) is manipulated when eliciting participants’ responses.

Results indicate that respondents perceive the signal provided by compilation reports, review reports and audit reports as increasing in reliability and are more likely to invest in a venture providing reports with that increasing reliability. Audited financial statements are viewed as the most reliable and provide a positive signal to potential investors and lenders. Consequently, potential investors may require less additional information from entrepreneurs with audited financial statements when conducting due diligence investigations.

Subjects used (Master of Business Administration students, with an average work experience of over six years, including some with investing experience) may not be the best proxies for early-stage investors.

This is the first study to examine the relative effectiveness of signals provided by the independent accountant’s audit, review and compilation reports in assisting early-stage business ventures and entrepreneurs raising funds, and dealing with due diligence requests for additional information. Results indicate that engaging an auditor for independent assurance on financial statements can benefit entrepreneurs by increasing the likelihood of obtaining necessary funds and decreasing the amount of additional information needed by potential investors.

The future of education as we know it is rapidly transforming, aided and abetted by the accelerating technological changes as well as economic and social changes occurring worldwide. To ensure sustainability, higher education institutions are compelled to prepare graduates for jobs, and work with technologies, that are yet to be created. Specialists and experts are calling on universities to be agile and respond to serve the needs of changing societies and the evolving world around us. According to the Ernst & Young (EY) (2018) report, “Can the universities of today lead learning for tomorrow?,” Australia is reported to be a world leader in higher education contributing about $30 billion annually to the GDP of the nation, although learning demands are shifting to primarily new exemplars (Cawood, 2018). The EY report affirms that a university prototype embedded in a teaching and research model with “a large asset base and cumbersome back office- would prove to be unviable in the future” (Cawood, 2018, p. 4).

This chapter will highlight how institutions are forging new partnerships and creating new models of delivery in different locations to meet learner needs in context and remain sustainable in the future. It will discuss the embedding of sustainability models in the curriculum, elaborate on the approaches taken to deliver active learning experiences that foster collaboration, and expand on integrating technology in learning for interactive engagements.

The purpose of this paper is to describe synchronous, remote tutoring for the Deaf STEM Community Alliance's virtual academic community (VAC). The alliance addresses critical barriers for students who are deaf or hard of hearing (D/HH) in postsecondary science, technology, engineering, and mathematics (STEM) majors.

A mixed-method approach (qualitative content analysis and descriptive statistics) documents project activities.

Google+ Hangouts was used for remote tutoring. Participants completed 57 tutoring sessions. Participants found tutoring beneficial, especially for its convenience. Technical assistance and feedback systems were created to support participants. Grade point averages (GPA) and retention remained stable.

Research on this project continues. Small sample size is a limitation of the study. Ongoing research investigates how remote technology and social media impact learning for students who are D/HH.

Scholarship on social media for educational purposes is minimal. While specifics of particular social media platforms vary, recruitment, technical assistance, and establishing feedback mechanisms are common issues for VACs. Outcomes from this study will be used to improve this VAC and create documentation for replication.

The Deaf STEM Community Alliance provides supportive resources to underrepresented students in STEM majors. Improved GPA and retention in STEM majors will generate more individuals qualified for STEM careers. Research on VACs creates opportunities to understand how technology and networked communities change knowledge and learning.

The Deaf STEM Community Alliance is a unique project for postsecondary students in STEM fields who are D/HH. The information is valuable to educators interested in using social media for instruction.

Our Dublin correspondent telegraphed last night:

A coalition of students, professors, administrators and operational staff at Lafayette College designed an environmental module to integrate in-class curricular education with out-of-class environmental engagement. The purpose of this study was to improve the ethos of sustainability across campus.

The research reported here draws from qualitative and quantitative assessments to corroborate previous evidence that institution-wide collaboration is a necessary prerequisite for the successful development of such environmental campus programming.

It adds to those prior conclusions with the finding that three intertwined factors are critical keys to success. One is attention in the design process to coalition building between the academic, administrative and operational units of campus; second is a strong focus on organizational capacity; and third is explicit attention to preparing long-term management.

The particularities of college campuses, where student residence is temporary while the campus environment is continuous, require attention to organizational sustainability as much as the more common technical features of sustainability (e.g. energy, water, food, transportation systems, etc.). For small colleges seeking to implement similar programming to foster a culture of sustainability on their campuses, that commitment to organizational sustainability demonstrates that maintenance, durability and invested personnel are essential factors when similarly seeking interdisciplinary environmental education initiatives.

This paper describes the original program structure of Greening Lafayette. The program was built on the campus of Lafayette College through specific co-curricular, administrative, academic and facilities efforts. The paper details the approach Lafayette College students and faculty took to draw from best practices in campus sustainability, analyze their campus’ baseline engagement in and awareness of sustainability and leverage their college’s structures to design a program that generates a campus ethos of sustainability. It further elucidates the importance of ensuring the organizational sustainability of the program itself. While Greening Lafayette was designed for the context of a specific undergraduate campus, the program offers a model for faculty, students and administrators of other colleges and universities to build coalitions, design sustainability programming and develop an ethos of sustainability on their campuses.

Given the complexity of societal, technological, and economic challenges encountered by schools and teachers, one may wonder whether and how teachers can still optimally motivate their students. To adopt a motivating role in today’s ever-changing, even stormy, educational landscape, teachers need more than a checklist of motivating practices. They also need a fundamental theoretical perspective that can serve as a general source of inspiration for their everyday classroom practices across various situations and in interaction with different students. Herein, we argue that self-determination theory represents such a valuable perspective. In Part I, we discuss the satisfaction of learners’ psychological needs for autonomy, competence, and relatedness as a source of student motivation, engagement, and resilience. We also present a recently developed circular model involving a broad variety of motivating (i.e., need-supportive) and demotivating (i.e., need-thwarting) teaching practices appealing to these three needs. In Part II, we discuss several implications of this circular model, thereby discussing the diverse pathways that lead to student need satisfaction, motivation, and engagement as well as highlighting teachers’ capacity for calibration to deal with uncertainty and change. We conclude that school principals and teachers do well to invest in both students’ and teachers’ psychological need experiences, such that they become skilled in flexibly adjusting themselves to diversity, uncertainty, and change.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

All humans have an innate ability to learn multiple languages and with ­increasing mobility across linguistic boundaries, people are more than ever embracing multilingualism. This chapter examines international students’ perceptions of their third language (L3) learning experience in their second language (L2) English context. Challenges and strategies of L3 learning are explored as data from a survey and interviews were analyzed. Twenty-eight (n = 28) international students were asked to answer Likert-scale and ­open-­ended questions regarding their L3 learning experience. Select ­participants were also interviewed. The quantitative and qualitative results show that learning an L3 not only offered international students an opportunity to strengthen their understanding of the relationship between language and culture, but also allowed them to position themselves as multilinguals within the globalized world context. Furthermore, the data reveal that technology is an integral part of international students’ L3 learning process, but that additional support is needed. This chapter also discusses ideas including technology-e­nhanced language learning to assist international students in their L3 learning experience in higher education.