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Accounting for tutorial teaching assistants’ buy-in to reform instruction
Renee Michelle Goertzen,Rachel E. Scherr,Andrew Elby
Physical Review Special Topics. Physics Education Research , 2009,
Abstract: Successful implementation of tutorials includes establishing norms for learning in the tutorial classroom. The teaching assistants (TAs) who lead each tutorial section are important arbiters of these norms. TAs who value (buy into) tutorials are more likely to convey their respect for the material and the tutorial process to the students, as well as learning more themselves. We present a case study of a TA who does not buy into certain aspects of the tutorials he teaches and demonstrate how his lack of buy-in affects specific classroom interactions. We would hope to design professional development programs to help TAs appreciate the power of tutorial instruction. However, our research suggests that the typical professional development activities offered to tutorial TAs are not likely to be effective. Instead, it appears that what we call the “social and environmental context” of the tutorials—including classroom, departmental, and institutional levels of implementation—has the potential to strongly affect TA buy-in to tutorials and probably outweighs the influence of any particular activity that we might prepare for them.
ANALYSIS OF PUBLIC COURT-ORDERED-DEBT DISCLOSURE: INFLUENCE OF LEGISLATION AND FUNDAMENTALS OF ACCOUNTING THEORY  [cached]
Lucas Oliveira Gomes Ferreira,Diana Vaz de Lima
Revista de Educa??o e Pesquisa em Contabilidade , 2012,
Abstract: The purpose of the present study is to analyze the accounting disclosure of judicial payments warrants (precatórios, issued when governmental entities are found liable for pecuniary awards in lawsuits) according to accounting theory, and to verify if the current legislation interferes in the accounting treatment of these instruments. In this sense, we performed a documental and literature review about the legal framework and accounting procedures adopted, as well gathered data from the National Treasury Secretariat Data Collection System (SISTN) in the period 2004-2009 and consulted a study carried out by the Supreme Court (STF) in 2004. The study’s justification is based on the perception that over than a half of judicial payment warrants are not registered in the public accounts. Consequently, whereas these warrants (i) vested rights of the plaintiffs and (ii) debts of the public entity, the lack of accounting disclosure jeopardizes both the beneficiary, whose right is not reflected in the public accounts, thus casting doubt on the expectation to receive payment, and government managers and society, who do not have reliable information that allows effective management. The innovation of this paper consists of discussing identification of the appropriate moment of the generating event of the underlying debts and the proposal of disclosure considering the risk classification. In conclusion, the influence of the current legislation and the failure to observe accounting fundamentals are among the likely factors that have affected the proper accounting of judicial payment warrants within the Brazilian public administration.
Electromagnetism Tutorial (Tutorial de Eletromagnetismo)  [PDF]
Christine C. Dantas
Physics , 2009,
Abstract: The present tutorial aims at covering the fundamentals of electromagnetism, in a condensed and clear manner. Some solved and proposed exercises have been included. The reader is assumed to have knowledge of basic electricity, partial derivatives and multiple integrals. ----- O presente tutorial visa cobrir os fundamentos do eletromagnetismo, de forma condensada e clara. Alguns exercicios resolvidos e propostos foram incluidos. Assume-se conhecimento de eletricidade basica, derivadas parciais e integrais multiplas.
Network meta-analysis on the log-hazard scale, combining count and hazard ratio statistics accounting for multi-arm trials: A tutorial
Beth S Woods, Neil Hawkins, David A Scott
BMC Medical Research Methodology , 2010, DOI: 10.1186/1471-2288-10-54
Abstract: In this paper we present a tutorial illustrating how network meta-analyses of survival endpoints can combine count and hazard ratio statistics in a single analysis on the hazard ratio scale. We also describe methods for accounting for the correlations in relative treatment effects (such as hazard ratios) that arise in trials with more than two arms. Combination of count and hazard ratio data in a single analysis is achieved by estimating the cumulative hazard for each trial arm reporting count data. Correlation in relative treatment effects in multi-arm trials is preserved by converting the relative treatment effect estimates (the hazard ratios) to arm-specific outcomes (hazards).A worked example of an analysis of mortality data in chronic obstructive pulmonary disease (COPD) is used to illustrate the methods. The data set and WinBUGS code for fixed and random effects models are provided.By incorporating all data presentations in a single analysis, we avoid the potential selection bias associated with conducting an analysis for a single statistic and the potential difficulties of interpretation, misleading results and loss of available treatment comparisons associated with conducting separate analyses for different summary statistics.Network meta-analyses enable us to combine trials that compare different sets of treatments, and form a network of evidence, within a single analysis [1] and to use all available direct and indirect evidence to inform a given comparison between treatments. Network meta-analysis is based on the assumption that, on a suitable scale, we can add and subtract within-trial estimates of relative treatment effects i.e. the difference in effect between treatments A & B (dAB) is equal to the difference in effects between treatments A & C and B & C (dAB = dAC - dBC) [1-3].In this paper we show how network meta-analyses of survival endpoints can be conducted on the hazard ratio scale when some or all trials report cumulative count data. We also des
LEARNING THE FUNDAMENTALS OF ACCOUNTING BASED ON THE PRIMARY PROCESS PERSPECTIVE EL APRENDIZAJE DE LOS FUNDAMENTOS CONTABLES BASADO EN EL ENFOQUE DEL PROCESO PRIMARIO  [cached]
Berta Ruth Silva Palavecinos
Revista Universo Contábil , 2010,
Abstract: The aim of this paper is to present a method for teaching accounting that has been developed since 1996 (SILVA, 1996), based on a model proposed in the eighties by a group of teachers at the School of Commerce in the Catholic University of Valparaiso, Chile. To achieve the proposed objective a descriptive study was done, revealing how, from a basic method, the author has made significant changes over the years, allowing the development of a method to facilitate the teaching of accounting. The method was practiced by her own students and shared with other teachers, domestic and foreign, who have implemented it and have recognized the usefulness for the students to make the learning of accounting more dynamic, solving with a more analytical approach the problems raised in accounting issues. The worldwide adoption of International Financial Reporting Standards (IFRS), set of rules in which the most important is to recognize, measure and reveal effects on assets, liabilities and equities resulting from economic events, requires the preparation of an accounting professional that has greater analytical skills. El objetivo de este trabajo es presentar un método para la ense anza de la contabilidad que ha sido desarrollado desde el a o 1996 (SILVA, 1996), basándose en un modelo propuesto en la década del ochenta por un grupo de profesores de la Escuela de Comercio en la Universidad Católica de Valparaíso, en Chile. Para alcanzar el objetivo propuesto se realiza un trabajo descriptivo que revela cómo a partir de un método básico la autora ha realizado importantes cambios a través de los a os, que ha permitido generar un método para facilitar la ense anza de la contabilidad. El método ha sido practicado con sus propios estudiantes y lo ha compartido con otros docentes, nacionales y extranjeros, quienes lo han puesto en práctica y han reconocido la utilidad que tiene para que los educandos realicen el aprendizaje de la contabilidad de una manera más dinámica, logrando resolver con un enfoque más analítico los problemas formulados en materias contables. La adopción a nivel mundial de las Normas Internacionales de Información Financiera (IFRS), conjunto de normas en que lo más importante es que se reconozcan, se midan y se revelen los efectos sobre activos, pasivos y patrimonio que derivan de los hechos económicos, enfatizando el fondo por sobre la forma de los mismos, requiere la preparación de un profesional de la disciplina contable que posea una mayor capacidad analítica.
Osmanl Hariciyesinin Haz rlad “Bahreyn Adalar Meselesi” üzerinden ngiliz S mürgecili i’ne Bak //// A Look on the British Imperialism through the Perspective of the Ottoman Foreign Ministry Booklet: “The Issue of the Bahrain Islands”
Ramazan BALCI
History Studies : International Journal of History , 2012,
Abstract: The emergence of Germany and Italy as rival powers against the British Empire in the 1870s intensified the colonial competition and urged Britain not only to secure the trade routes to India but also to capture lands from the Ottoman Empire. The British Empire invaded Egypt in 1880 and signed bilateral treaties with the local emirates in the Persian Gulf which were under the Ottoman domain. Then, by referring to those bilateral treaties, the British Empire prevented Ottoman interventions in the Gulf emirates. “The Issue of the Bahrain Islands” booklet, prepared by the Ottoman foreign ministry, focuses on the expansionist policy of the British Empire. The booklet narrates the challenges posed to the Ottoman administration by the tribal structure of the Arab tribes. This article examines different types of British colonizing and problems in the distant provinces of the Ottoman Empire within the framework of “The Issue of the Bahrain Islands” booklet.
FastFlow tutorial  [PDF]
Marco Aldinucci,Marco Danelutto,Massimo Torquati
Computer Science , 2012,
Abstract: FastFlow is a structured parallel programming framework targeting shared memory multicores. Its layered design and the optimized implementation of the communication mechanisms used to implement the FastFlow streaming networks provided to the application programmer as algorithmic skeletons support the development of efficient fine grain parallel applications. FastFlow is available (open source) at SourceForge (http://sourceforge.net/projects/mc-fastflow/). This work introduces FastFlow programming techniques and points out the different ways used to parallelize existing C/C++ code using FastFlow as a software accelerator. In short: this is a kind of tutorial on FastFlow.
Negative refraction: A tutorial  [PDF]
Johannes Skaar
Physics , 2010,
Abstract: The concepts of negative refractive index and near-field imaging are explained in the form of a tutorial.
The fundamentals of relations language mathematics  [PDF]
V. Ye. Mitroshin
Mathematics , 2012,
Abstract: The fundamentals of formal logic, theory of sets and mathematical structures are narrated in terms of relations language.
Accounting and Accounting Policy Отчетность и учетная политика предприятия  [PDF]
Demidenko Leonid P.
Business Inform , 2013,
Abstract: The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulation of main components of accounting policy. It justifies interrelation of accounting and accounting policy. В статье рассмотрена суть и содержание учетной политики. Подана информация относительно основных аспектов формирования и применения учетной политики предприятий в Украине. Исследована структура разработанного на предприятии положения об учетной политике. Уточнено соотношение учетной политики и организации бухгалтерского учета. Освещена определяющая роль, которая принадлежит руководителю и главному бухгалтеру в формировании учетной политики предприятия. Определено регулирование основных составляющих учетной политики предприятия. Обоснована взаимосвязь бухгалтерского учета и учетной политики.
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