Dissertations / Theses on the topic 'School of Accounting and Commercial Law'
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Rehn, Patrik. "The European Accounting Directives : Status of the Fourth and Seventh Company Directives after implementation of Directive 2009/49/EC." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12220.
Full textThis thesis examines the effects from Directive 2009/49/EC. This directive amend the Fourth and Seventh Company Directives, the Accounting Directives, regarding the information that Small and Medium-sized Enterprises (SME) have to present in notes connected to both the annual reports and notes to the consolidated accounts, in situations with subsidiaries when its necessary to draw up consolidated accounts.
The Accounting Directives does not affect all companies, almost only private limited liability companies, is this type of companies the only one discussed. Directive 2009/49/EC is not affecting all sizes of private limited liability companies within the European Union, since the most important reason for implementing it is to give SMEs less administrative burden by lower requirements regarding the information presented in notes attached to the reports.
The implementation of Directive 2009/49EC is a positive change since it is in line with the idea of an Internal Market with equal rights and obligations to all sized of limited liability companies, private or public. The lower obligations in the annual reports in the Fourth Directive are for SMEs to the better because of the less administrative burden and the loss of information for interested is not more important, but of course, for some it is crucial. Amending the Seventh Directive may have larger effect to some companies, most likely medium-sized SMEs, since the obligation to draw consolidated accounts will for some companies not be necessary.
Yazdani, Majid. "The place of international sale of goods under Iranian law theory and practice /." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp02/NQ59160.pdf.
Full textBarbosa, Marco Aurélio Gomes. "Origem e evolução do ensino da contabilidade no Rio Grande do Sul: um estudo histórico do curso de ciências contábeis da Universidade Federal do Rio Grande do Sul – UFRGS." Universidade do Vale do Rio do Sinos, 2009. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2865.
Full textCoordenação de Aperfeiçoamento de Pessoal de Nível Superior
Este estudo tem por objetivo evidenciar a origem e a evolução do ensino da contabilidade no estado do Rio Grande do Sul, com ênfase, a partir de 1909, na Escola de Comércio de Porto Alegre, anexa à Faculdade de Direito que, posteriormente, se tornaria a Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul – UFRGS, onde surgiu o primeiro curso de Ciências Contábeis do estado. Para atingir este objetivo realizou-se uma pesquisa qualitativa, fundamentada em referências bibliográficas, jornalísticas, documentais e orais. A origem do ensino contábil no Rio Grande do Sul reporta-se ao aprendizado realizado em empresas comerciais e em órgãos militares e fiscalistas, ainda no período imperial brasileiro. Na década de 1870 verifica-se o surgimento da primeira escola a oferecer o ensino comercial, ainda como uma disciplina do ensino secundário. A partir do crescimento comercial e da organização dos profissionais contábeis no final do século XIX, o ensino, então comercial, emerge como uma nova o
This study aims to highlight the origin and development of teaching of accounting in the state of Rio Grande do Sul, with emphasis, from 1909, on School of Commerce of Porto Alegre, attached to the Faculty of Law which will then become the Faculty of Economic Sciences of Federal University of Rio Grande do Sul - UFRGS, where emerged the first course in Accounting Sciences from the state. To achieve this goal there was a qualitative research, based on bibliographic, news, documentary and oral references. The origin of accounting education in Rio Grande do Sul refers to the learning achieved in commercial companies and military and tax agencies, even in the Brazilian imperial period. In the decade of 1870 there is the appearance of the first school to offer the commercial education, even as a subject in secondary education. From the growth of commerce and organization of accounting professionals in the late nineteenth century, the teaching, then commercial, emerges as a new option for students and professionals
Yu, Melissa, and Karolina Öhlund. "Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1105.
Full textSammanfattning
För att vända den globala uppvärmningen grundlades i Kyotoprotokollet tre marknadsmekanismer som syftar till att på olika sätt åstadkomma minskade utsläpp av vissa växthusga-ser. Den enda av dessa mekanismer som i nuläget är aktiv, är handeln med utsläppsrätter som hänför sig till utsläppen av koldioxid.
Eftersom EU är part i Kyotoavtalet antog Europaparlamentet och Europeiska Unionens råd ett direktiv (2003/87/EG)(handelsdirektivet) för att uppnå de åtaganden som antagits i protokollet. Handelsdirektivet implementerades i svensk rätt genom lag (2004:1199) om handel med utsläppsrätter. Innehavet av en utsläppsrätt medför en rätt att släppa ut ett ton koldioxid. Enligt handelsdirektivet skall 95 % av utsläppsrätterna delas ut gratis till utvalda företag med höga nivåer av utsläpp. Dessa utsläppsrätter lämnas i form av näringsbidrag. Resterande andel av utsläppsrätterna är direkt tillgänglig för handel på den öppna marknaden. Genom att vidta utsläppsminskande åtgärder kan företag minska sitt behov av utsläppsrät-ter och därigenom få möjlighet att sälja dem. På motsvarande sätt kan ett företag, istället för att vidta utsläppsminskande åtgärder, välja att köpa in extra utsläppsrätter. På så sätt uppnås Kyotoprotokollets mål på ett kostnadseffektivt sätt. Antalet tillgängliga utsläppsrät-ter kommer framöver att minskas med varje ny handelsperiod för att på så vis motivera fö-retagen till att reducera sina utsläpp.
Handelssystemet syftar till att på ett kostnadseffektivt sätt minska de totala utsläppen av koldioxid. Vidare är handelssystemet uppdelat i olika handelsperioder där den första testpe-rioden löper mellan åren 2005 och 2007. Efterföljande handelsperioder kommer att löpa med fem års intervaller. Nästa handelsperiod kommer således att starta år 2008 och avslu-tas år 2012, denna period kommer att infalla samtidigt som Kyotoprotokollets första åta-gandeperiod. Varken handelsdirektivet eller svensk lag innehåller någon vägledning i hur utsläppsrätterna, som ny rättsfigur, skall passa in i övrig existerande lagstiftning. Det finns således möjligheter till att ett stort antal nationella och internationella oklarheter uppstår inom alla juridiska aspekter av handeln med utsläppsrätter.
Enligt vår analys resulterar användningen av OECD:s modellavtal, applicerat på utsläpps-rätter, i att beskattningsrätten allokeras på samma sätt, oavsett vilken artikel som anses omfatta transaktionen. Konsekvenserna av handel med utsläppsrätter kommer således slutligen att bestämmas av nationell lagstiftning. Tack vare de gemenskapsrättsliga förordningarna och direktiven som antagits inom de redovisnings- och mervärdesskatterättsliga områdena är behandlingen av utsläppsrätterna delvis harmoniserad mellan EU:s medlemsstater. Inom Sverige har många av de problem och frågeställningar som väckts gällande utsläppsrätter kunnat lösas på nationell nivå.
Handeln med utsläppsrätter har dessutom till syfte att inkludera även stater som inte är medlemmar i EU vilket innebär att den harmonisering som skett idag är långt ifrån tillräcklig. Dessutom kommer under den kommande handelsperioden även de två övriga meka-nismerna Clean Development Mechanism och Joint Implementation att aktiveras, vilket innebär att ett stort antal nya frågeställningar kan väntas uppstå på både nationell och in-ternationell nivå. Det finns således även under kommande år ett stort behov att utreda de juridiska konsekvenserna av Kyotoprotokollet.
I denna magisteruppsats ställs därför ett antal frågor angående hur artiklarna i OECD:s modellavtal skall appliceras på den internationella handeln med utsläppsrätter och vilka mervärdesskatterättsliga regler som skall anses omfatta sådan handel. Slutligen analyseras även hur innehav av utsläppsrätter skall behandlas i de berörda företagens redovisning.
Abstract
To reverse the increasing global warming the Kyoto Protocol established three market mechanisms intended to reduce the emissions of green house gases. The only currently active mechanism within the Protocol is the Emission Trading System.
Since the EU is a member of the Kyoto Protocol, in order to achieve the goals agreed in the Protocol, the European Council approved a Directive (2003/87/EG) setting the framework for an EU-wide system of green house gas emission allowance trading. The Directive was implemented into Swedish legislation through lag (2004:1199) om handel med utsläppsrätter. One emission allowance grants the possessor a right to emit one tonne of car-bon dioxide into the atmosphere. The purpose of the system is to reduce the emissions of green house gas in a cost effective manner and thereby decrease global warming. The European Emission Trading System is divided into different commitment periods where the initial period runs from 2005 to 2007. This commitment period is also regarded as a learning-by-doing period for Member States. Subsequent periods will be of five years be-ginning in 2008, concurrently with the first commitment period under the Kyoto Protocol.
As many as 95 % of the emission rights will be distributed as government grants to certain companies with high emission levels. Remaining emission rights will be immediately avail-able for trading on the open market. Through emission reducing procedures, companies can reduce their need of emission rights, enabling them the opportunity to trade with the remaining units. This aims to create an incentive for companies to reduce their need of emission rights, thus decreasing the number of tradable units.
However, neither Swedish law nor the Directive contains any guidance regarding how the existing legal regulations should be applied to Emission Trading Units. This lack of guidance may result in a number of national and international uncertainties regarding the legal aspects of emissions trading.
In our application of the model tax convention to international transactions with emission rights, we will show that it is irrelevant which article is chosen to include emission units. Therefore the final consequences of such transactions will be determined within the national law of the taxing state.
Since community law legislation has been enacted by the EU legislative council, the ac-counting and value added tax rules that apply to emission rights trading have been partially harmonized.
Due to the partial harmonization, many of the current issues regarding emission rights have been clarified on a national level in Sweden. Nevertheless, since the trading system is in-tended to extend also to non EU-members, the present level of harmonization still remains insufficient. In addition, the future activation of the remaining mechanisms, Clean Development Mechanism and Joint Implementation, can also be expected to give rise to a number of new uncertainties. Hence, the legal consequences of Emission Rights Trading re-main in need of further investigation.
In this master’s thesis we will address several questions regarding how the articles in the OECD Model Tax Convention should be applied to the international trade with Emission Rights. We will also analyze the value added tax rules that are applicable to such trade and how possession of Emission Trading Units will affect business accounting procedures.
Kašparová, Petra. "Dopad rekodifikace občanského a obchodního práva na české účetní předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191579.
Full textScatola, Edm??ia Soares Pinto. "Reformas curriculares e os desafios da coordena????o de um curso de ci??ncias cont??beis diante da gest??o do projeto pol??tico pedag??gico." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2013. http://132.0.0.61:8080/tede/handle/tede/520.
Full textThe Pedagogical Political Project is presented as an instrument of academic management, pointing alternative paths and establishing commitments in search of an IES identity and the course it offers. Therefore, the PPP is instituted from intentional actions with an explicit sense and a commitment defended collectively. This study was intended for knowing and analyzing the way of acting of a coordinator of an Accounting Sciences course facing the construction process of the Pedagogical Political project as a response to the curricular changes instituted, and therefore, to point out challenges, difficulties and progress originating from it. For this, a descriptive research was performed with a qualitative approach. The data were obtained from interviews and document analysis. A participative leadership style and democratic management of the coordination of the investigated course was observed, as well as the decentralization of the pedagogical management effort using strategies and actions looking for the involving everyone in the curricular decision making process. Actions such as the creation of deliberative instances, pedagogical meetings, meetings and other participative actions were detected. Delegating functions and implementing changes in the course indicate that the exercise of autonomy and participation are the most valued pillars by the coordination. Despite the intentions and the participative actions in the construction of the PPP, there are challenges to be overcome by the course coordination such as implementing a competence curriculum with a vision focused in the labour market not in the market, a vision still present in DCNs. The desired profile for the accountant currently demands reviewing the curricula theory and adopted methodologies for increasing the learning process and student development. It is concluded that a participative leadership style allows knowledge mobility, professional and interpersonal experiences that promote the engagement of everybody in the academic activities and results, motivating them to accept the challenges of the path towards the scientifical and technological formation of students. However, this pedagogical manager profile shall be related to a complex and systemic scientific paradigm and with a question and doubt pedagogy that allows the interaction and dialogue between disciplines and actors involved, transforming static and conservative academic spaces into dynamic, democratic and transforming spaces
O Projeto Pol??tico Pedag??gico apresenta-se como um instrumento de gest??o acad??mica que aponta caminhos alternativos e estabelece compromissos para a busca da identidade da IES e do curso que oferece. Assim, o PPP se institui a partir de a????es intencionais, com um sentido expl??cito e com um compromisso defendido coletivamente. Este estudo teve como objetivo conhecer e analisar o modo de atua????o do coordenador de um curso de ci??ncias cont??beis diante do processo de constru????o do Projeto Pol??tico Pedag??gico como resposta ??s mudan??as curriculares institu??das, e, assim evidenciar desafios, dificuldades e avan??os da?? decorrentes. Para tanto, realizou-se uma pesquisa descritiva com abordagem qualitativa. Os dados foram coletados por meio de entrevista e de an??lise documental. Constatou-se um estilo de lideran??a participativa e de gest??o democr??tica da coordena????o do curso investigado, bem como, o esfor??o pela descentraliza????o da gest??o pedag??gica com a utiliza????o de estrat??gias e a????es que buscam o envolvimento de todos nas tomadas de decis??es curriculares. Foram detectadas a????es como a cria????o de inst??ncias deliberativas, reuni??es pedag??gicas, encontros, e outras a????es participativas. A delega????o de fun????es e a implementa????o de mudan??as no curso indicam que o exerc??cio da autonomia e a participa????o s??o os pilares mais valorizados pela coordena????o. Apesar das inten????es e das a????es participativas na constru????o do PPP, existem desafios a serem superados pela coordena????o do curso tais como a implementa????o de um curr??culo por compet??ncias com uma vis??o focada no mundo do trabalho e n??o mercadol??gica, presente ainda nas DCNs. O perfil desejado para o contador na contemporaneidade exige a revis??o da teoria dos curr??culos e das metodologias adotadas para fomentar a aprendizagem e o desenvolvimento dos acad??micos. Conclui-se que um estilo de lideran??a participativa permite a mobiliza????o de saberes, de experi??ncias profissionais e interpessoais que promovem o envolvimento de todos nas atividades acad??micas e nos resultados motivando-os a aceitar os desafios da caminhada rumo ?? forma????o cientifica e tecnol??gica dos alunos. Entretanto, este perfil de gestor pedag??gico deve relacionar-se com um paradigma cient??fico complexo e sist??mico e com uma pedagogia da d??vida e da pergunta que permita a intera????o e o di??logo entre as disciplinas e os atores envolvidos, transformando espa??os acad??micos est??ticos e conservadores em din??micos, democr??ticos e transformadores
李燕坪. "The perception of accounting education and accounting practices for commercial teachers in vocational high school." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/04715351583318581332.
Full text國立彰化師範大學
商業教育學系
97
This paper investigates the perception of accounting education and accounting practices for commercial teachers in vocational high school.According to factor analysis, we have the following interpretation factors such as accounting practice, industry requirement, accounting teaching,circumstances change and curriculum design. We find that it is insignificant between males and females in the perception of accounting education and accounting practices. On the other hand, the differences among locations are all significant. Keyword : Accounting Education、Accounting Practices 、ERP
Chuang, Shih-hsien, and 莊士賢. "Factors Influencing Commercial Vocational High School Students'' Accounting Learning Effects." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/37843087390724101188.
Full text國立雲林科技大學
技術及職業教育研究所碩士班
100
The purpose of this study was to explore the accounting curriculum learning effects and related factors for commercial students in vocational high schools. Based on the literature analysis of Cognitive Development, Motivation Theory, and Learning Strategy Theory, this study induced three influential factors including personal characteristics, self-efficacy, and learning strategy. In addition, this study focuses on the investigation research method. The researcher designs “The survey on accounting studying effects of commercial students in vocational high school students”, a questionnaire was developed by the researcher. The samples of survey were 1,070 students in commercial high schools. The effective questionnaires were 1,045 copies, The descriptive statistic, t-test, one-way ANOVA, Canonical Correlation and Structural Equation Model were conducted to test each research question. The researcher obtained subsequent results after statistical analysis as follow: 1. Commercial Vocational High School Students’ “self-efficacy” had significant differences in students’ gender, grades, school attribute and departments. Among all the indicators of self-efficacy , the score of “self-expression”was the highest, and “the confidence level” was the lowest. 2. Commercial Vocational High School Students’ “learning strategy” had significant differences in students’ gender, grades, school attribute and departments. Among all the indicators of learning strategy of students, the score of “self-introspection” was the highest, and the level “active planning” was the lowest. 3. Commercial Vocational High School Student’s “accounting learning effectiveness” had significant differences in student’s genders, grades, school attribute and departments. Among all the indicators of accounting learning effectiveness of students, the score of “learning regulated” was the highest, and “learning conversion” was the lowest. 4. Commercial Vocational High School Student’s self-efficacy ,the level of “confidence”, “capability evaluation” and “self-expression” were important factors to influence learning strategy, the level of “active planning”, “remind practice” and “self-introspection”. 5. Commercial Vocational High School Student’s self-efficacy ,the level of “confidence”, “capability evaluation” and “self-expression” were important factors to influence study of accounting effects, the level of “learning satisfaction”, “learning regulated”, “learning conversion”, and “learning performance”. 6. Commercial Vocational High School Student’s learning strategy ,the level of “active planning” and “remind practice” and “self-introspection” were important factors to influence accounting learning effectiveness, the level of “learning satisfaction”, “learning regulated”, “learning conversion”, and “learning performance”. 7. Commercial Vocational High School Student’s “self-efficacy” has a significant direct effect on their “learning strategies,” and also has a significant indirect influence on “accounting learning effectiveness” through “learning strategies.” “learning strategies” plays a partial mediating role in the relationship. 8. Both “self-efficacy” and “learning strategies” had a goodness of fit to the influential model and data of “accounting learning effectiveness”.
Liu, Kuo-Ying, and 劉國英. "A Study of Factors Affecting Accounting Skill Achievementsof Commercial Senior High School Students in Taiwan." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/04832857405726861459.
Full text國立彰化師範大學
教育研究所
90
The Study of Factors Affecting Accounting Skill Achievements of Commercial Senior High School Students in Taiwan Advisor : Chu-Hsun Kuo, Ph.D Author : Kuo-Ying Liu, ABSTRACT The purposes of this study are to explore the factors affecting accounting skill development and achievements of Senior Commercial High School (SCHS) students and to understand the influencing power produced by the variables in various learning environments. This research may be served as a guideline for the improvement of skill development on accounting course at senior vocational technical high school level. Literature review and questionnaire survey were conducted to accomplish these purposes. Two research methods were used. Firstly, by way of the literature review, we set up the rationale for this study. The affecting factors included self-efficacy, motivation to learn, family background, class environment, instructional quality, extra curriculum activities and leisure, intensity of lecture in-take, and the time spending on after-school practices were included in the research model for verification. Secondly, during empirical research stage, this study adopted a random sampling survey method to collect research data. A total of 1,160 SCHS students from Taiwan area were sampled as the subjects for this study in February 2002. There were 1,089 subjects responded to the questionnaire survey that was end up with a gross return rate 93.88%. A total of 1,009 questionnaires were effective, thus the effective questionnaire return rate was 86.98%. ANOVA, Chi-square test, and Factor analysis methods were used to analyzing these data. The conclusions generated from this study are as follows: 1. The current learning status of SCHS students’ accounting skill course is: (1) The intensity of lecture in-take is 66% of the poll. (2) The average passing rate of skill test on accounting course is 68.6%. 2. Various variables contributing to a better accounting skill achievements on SCHS students’ are: (1) Female students, (2) Seniors of public school, (3) Students with higher self-efficacy, (4) Students with higher motivation of learning, and (5) A better instructional quality created by the teachers. 3. The correlation between the skill test passing rate and the affecting factors are shown by the following figures: - Intensity of lecture in-takes (r=.297), - self-efficacy (r=.274), and - motivation of learning (r= .154). 4. Using the accounting skill test passing rate as benchmark, an empirical regressional equation for predicting the SCHS students’ accounting skill achievements could be drawn as following: The skill test passing rate = 0.576 * intensity of lecture in-take + 0.460 * self-efficacy + 0.405 * the time spending on after-school practices Finally, some implications that might be useful in improving the SCHS students’ accounting skill development are suggested as follows: 1. The governance administration of education should be identifying the differences between public SCHS and private SCHS, and providing optional elective courses and/or study plans for SCHS students. Therefore, students might be able to sign-up the needed accounting courses that fitting with their personal interests. 2. In implementing accounting teaching, the factors that affecting SCHS students’ learning motivation should be involved. A normalized accounting course instruction should be adopted in order to improve SCHS student’s accounting course learning. An effective instructional practice is needed to encourage students taking the 2nd and 3rd grade accounting skill instruction. 3. In addition to the instruction quality control, SCHS teachers should emphasize on increasing students’ self-efficacy, promoting their learning motivation, and taking a special care on the inferior students simultaneously. 4. The SCHS teachers must learn how to guide their students to a better status in intensity of lecture in-take, to enhance students’ after-school practices, and to increase their self-efficacy so as to achieve a better accounting skill development.
CHUANG, CHIH-CHIN, and 莊至欽. "Comparing Constructivist Approach and Traditional Approach in Teaching Accounting in the Senior Commercial Vocational School." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/09494871219158361880.
Full text國立彰化師範大學
商業教育學系在職進修專班
89
The purpose of the research was to explore the experimental results about students’ achievement in accounting learning, motivation to learn, and classroom climate when the constructivist approach was delivered for teaching accounting in a senior commercial vocational school. The samples consisted of 83 11-grade students. The experiment lasted for 12 weeks. The experiment was constructed with quasi-experiment pretest-posttest design. The control variables included teacher, material, and students; the independent variables included accounting score; and the dependent variables included students’ achievement in accounting learning, motivation to learn accounting, and classroom climate. The analyses were conducted by independent sample t-test, two-way analysis of covariance, and one-way multivariate analysis. The major findings of the research were as follows: 1.The influence of achievement in accounting learning: a.The high-score samples in both experimental and control class showed significant differences. The results also showed the achievement of constructivist approach students were higher than that of traditional approach students. b.The low-score samples in both experimental and control class showed no significant differences. However, the results showed the achievement of constructivist approach students were higher than that of traditional approach students. 2.The influence of motivation in accounting learning: There were no significant differences between experimental and control class. However, the results showed the motivation of the experimental class was higher than that of the control class. 3.The influence of classroom climate in accounting learning: The samples in both experimental and control class showed significant differences. The results also showed the classroom climate of the constructivist approach students were higher than that of traditional approach students. Finally, recommendations were suggested, based on the findings and conclusions, for application of constructivist approach in senior commercial vocational school and for further study. Key words: constructivist approach teaching、achievement in accounting learning、 motivation in accounting learning、classroom climate.
Kao, Yun-Hsien, and 高韻閑. "A study of applying online test for accounting remedial instruction of senior commercial high school." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/97615386874502858261.
Full text淡江大學
教育科技學系碩士在職專班
94
Following the development of information technology, information has been widely incorporated into the promotion of teaching. Thus, testing methods have gradually advanced from paper-pencil tests to computerized testing; teaching materials have advanced from computer-aided instruction in the past to online reading without limitations to time and space. This study focuses on senior commercial high school accounting courses to establish a suitable item bank system and online instructional materials, and to establish a remedial instruction system that connects test results and instructional materials; in hopes of assisting the achievement of educational targets and effective utilization of educational resources. Finally, questionnaires of trial experiences are used to understand student perspectives, as a reference for the evaluation of this study. In compiling an item bank, the researcher used various test theories, especially classical test theory parametric indicator. Through the examination of expert validity, the test questions were revised. After a pre-test of students to discard test questions that are below 0.25 in discrimination, the overall item bank difficulty reached an average of 0.5, and its reliability coefficients were generally over 0.8. As for online instructional materials, the Instructional Design Model was followed, and material content was established through the five major procedures of analysis, design, development, implementation, and evaluation. The steps were target analysis, learner analysis, instructional material analysis, media analysis, instructional strategic design, course content design, screen aesthetic design, system procedure design, and software, media, and system integration. Additionally, dynamic webpage techniques were used, which reveal the chapters to which student mistakes belong, and link to related instructional materials. Students can have remedial instruction without temporal or spatial limitations. From the questionnaires about trial experiences, students think that accounting is a difficult academic subject, there is low learning interest in accounting, and the grades are not very good; however, they have positive outlooks on online tests, on-line teaching, and remedial instruction systems. Also, students with different self-cognitions do not have significantly different views of online tests, on-line teaching, and remedial instruction systems. For students with high scores and low scores, aside from a significant difference in terms of online tests, they do not have significantly different views of online instructional materials and remedial instruction systems
YU-TING, LU, and 羅郁婷. "Senior Commercial High School Accounting E-learning and the Design of On-line Testing System." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/68890664877370389748.
Full text國立彰化師範大學
商業教育學系在職進修專班
91
This study based on the subject “accounting” of senior high school combines multimedia, computer, and internet to design teaching material and learning evaluation. Above all, building up the preliminary e-learning system of accounting will make the course more lively, visual and interesting, and provote learners’ interests in it. In addition, for those students who are poor in the subject or those who need to re-take the course, the system must be very helpful. It provides many functions, for instance, on-line teaching material, on-line evaluation, discussion areas, and achievement management,etc. Anytime, all learners can make use of it to study by themselves and test how well they are in leaening the subject. The teachers can also use this system to do achievement management, to control learning progress. In a word, it’s possible to handle the whole learning result. Building up the e-learning internet enviroment can be effective in promoting learners’ interests and their studying achievements. At present, the credit system for academic year is carrying out throughout the vocational high schools, students’ achievements depend on the grade of individual subject. As a result, the rate for students’ re-taking the course gets higher and higher. In order to help those students who fail in grades, the system must be useful because of its convenience, accessibility, interactiveness, and amusement. Moreover, it will make up the weakness of traditional teaching methods and decrease students’ cost in time and expense when re-taking the course. Furthermore, the educationalaim--happy learning and developing for students in school can be reached. Keywords:e-learning, online test, accounting
凃博偉. "A Research on the Commercial Senior High School Students' Learning Behavior and Accounting Class C Certification." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/01055129979456209112.
Full text國立彰化師範大學
商業教育學系
101
This study aims to explore the influences of the learning behaviors and effectiveness of students from commercial departments of senior high &; vocational schools participating in Information Skill Test for Accounting Affair. The methods adopted by this study included “literature review” and “questionnaire survey”. The survey was conducted in 2012 with students in Taichung, Changhua, and Nantou. The sampling method was purposive sampling. A total of 443 questionnaires were issued, with 385 retrieved. The response rate was 86.91%. The research conclusions of this study based on the statistical analyses performed with the retrieved data are summarized below: 1.The learning behaviors of students from commercial departments of senior high &; vocational schools in Information Skill Test for Accounting Affair were active and positive. 2.The learning behaviors of students from commercial departments of senior high &; vocational schools in Information Skill Test for Accounting Affair significantly differed according to their school characteristics, school locations, and departments. 3.The learning behaviors of students from commercial departments of senior high &; vocational schools in Information Skill Test for Accounting Affair were positively related to their learning effectiveness. 4.The learning effectiveness of students from commercial departments of senior high &; vocational schools in Manual Skill Test for Accounting Affair was positively related to their learning effectiveness in Information Skill Test for Accounting Affair. Keywords: learning behavior, skill test, accounting affair - information
吳穎薈. "The perception of ERP systems on courses of cost accounting for commercial teachers in vocational high school." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/79282949896937387307.
Full text國立彰化師範大學
商業教育學系
97
Influenced by the developments of the information technologies and globalization, enterprises have made headway towards diver sification,internation alization and technology in order to keep their competitiveedge. Enterprise Resource Planning(ERP)can effectively integrate theresource of an enterprise,and provide instant information to achieve the target of efficient management. Most medium and large enterprises have already successfully adopted ERP systems. Therefore,accounting education in vocational high schools should reflecttheshiftofthe economic environment,and provide proper human resources taking into account the industries needs.This research aims at analyzing how ERP systems in courses of cost accounting are perceived by commercial teachers in vocational high schools.Itis carried on through question naires.The results show that commercial teachers, based on dif ferent backgrounds,have different levels of perception of ERP systems inthe practices of cost accounting. I hope the findings of this research can raise awareness about the importance of practical curriculum among vocational high schools and commercial teachers, and be a reference for the reform.of accounting education in vocational high schools.
TING, HSU MING, and 徐明廷. "The Study on the Influence of the Skill Test upon the Teaching of Accounting in Commercial High School." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/70665021707185454717.
Full text中原大學
會計研究所
90
The main goal of this study is to discuss the influence of the Skill Test upon the teaching of accounting in commercial high schools. According to the related literature review and the analysis of the statistical data accumulated from a questionnaire survey, the following findings are obtained. Concerning the influence of the Skill Test on the teaching of accounting, teachers and students hold a positive attitude toward listing passing the Skill Test as one of the objects of the teaching of accounting, with a high assent rating. Teachers and students hold a positive opinion toward the influence of the Skill Test on the teaching of accounting. The degree of willingness to participate the Skill Test differentiates among the students. The opinions toward the influence of the Skill Test on various related factors of teaching of accounting also differentiate significantly. The more willing the students are, the higher the assent ratings are. But they hold reverse opinions as to whether the students will receive discriminated instructions and concern from the teacher depending on if they have decided to par- ticipate the Skill Test. The teachers in private schools hold a positive attitude toward the discriminated instructions and concern given to the students that have decided to participate the Skill Test. The teachers in public schools hold a neutral attitude. As to the proposition that the Skill Test serves as an evaluating criterion of the teaching of accounting, the assent rating of the teachers of the schools in the central area is higher than those of the teachers in the northern and southern areas; the assent rating of the students of the schools in the northern area is higher than those of the students of the schools in the central and southern areas; the assent rating of the students in private schools is higher than that of those in public schools. As to the proposition that the registration for the Skill Test stimulates the motivation of learning accounting, the assent rating of the teachers in public schools is higher than that of the teachers in private schools; the assent rating of the teachers who possess a B-class technician certificate is higher than that of those who do not. As to the proposition that the announcement of question banks of the academic- test and the skill-test helps the students learn holistic professional knowledge and skills, the assent rating of the students is higher than that of the teachers; the assent rating of the teachers of the schools in the southern area is higher than those of the teachers of the schools in the northern and central areas; the assent rating of the teachers who possess an accountant’s certificate is higher than that of those who do not; the assent rating of the teachers in private schools is higher than that of those in public schools. Concerning the influence of the factors of the Skill Test upon the factors of accounting teaching, the teachers assent to the proposition that the Skill Test influences the factors of accounting teaching, with 77.5% of the subjects holding that teaching schedule is influenced, 72.6% holding that teaching evaluation is influenced, 66.5% holding that curriculum material is influenced, 60.0% holding that teaching methods are influenced, and 53.4% holding that teaching goals are influenced. Moreover, regarding the factors of the Skill Test influencing accounting teaching, 72.5% of the subjects hold that testing materials of the skill-test influence accounting teaching, 71.6% hold that testing dates influence accounting teaching, 65.4% hold that testing materials of the academic-test influence accounting teaching, 61.4% hold that students’ passing rates influence accounting teaching, and 59.0% hold that efficacy of the technician’s certificate influences accounting teaching.
Chen, Kuo-Hui, and 陳國蕙. "The Learning Effects of Case Based Instruction on the Course of “ Civil and Commercial Law” for Students in a Commercial Vocational High School." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/07507376504586224348.
Full text國立中正大學
教育研究所
92
The Learning Effects of Case Based Instruction on the Course of “ Civil and Commercial Law” for Students in a ommercial Vocational High School ABSTRACT The present study explored the effects of case based instruction conducted by cooperative case-resolving and cooperative case-posing on the learning interaction, learning strategy, and learning achievement of the civil and commercial law course for students in a commercial vocational high school. Quasi-experimental design was used in this study. The research subjects were from a controlled group and an experimental group. Each group had 43 students. The data of three questionnaires concerned with learning interaction, learning strategy, and learning achievement were analyzed using statistics to evaluate the learning effects. In addition, the learning effects were also qualitatively evaluated by observing the class behavior, interviewing with the students, and reading the impression reports of students. The data analyzed by statistics showed that: 1. Both cooperative case-resolving and cooperative case-posing can improve learning interaction and learning strategy concurrently with the latter effect being dominant over the former one. 2. Cooperative case-posing can improve learning achievement, whereas cooperative case-resolving is null. The qualitative analysis showed that most of the students were satisfied with the practice of cooperative case-posing strategy. The results are briefly shown as follows: 1.Cooperative case-resolving can make students like the teaching method more than ever, but it cannot improve their interest in the civil and commercial law course and thus their will in the law major. 2.Cooperative case-posing can make students like both the teaching method and the civil and commercial law course more than ever, but still it can not enhance their will in the law major.
Shieh, Shu-Hwa, and 謝淑惠. "The Influence of Cognitive Traits and Learning Behavior to The Testing Effect of Accounting Skills forThe Commercial High School Students." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/64251724135514247448.
Full text中原大學
會計研究所
91
In order to achieve the educational goal., people in the education services pay more focuses on the “Learner aptitude based teaching”, implying paying more emphases on difference of the learning capability and orientation of each individual. The coach can analyze and categorize strengths and weaknesses from the learning courses and the interaction between the learning environment and the learners, from which the learning goal can be really achieved through coaching and learning enhancement given by the trainers. The objective of the study is to analyze influence of the cognitive traits and learning behavior to the effect of the accounting skills of the commercial high school students, and recognize the relationship between cognitive traits and relatively different form. The methodology of the study is conducted through survey of questionnaire to the students in the commercial high schools. 242 copies of questionnaire were sent and 239 of them were collected. The testing effect of accounting skills are taken as the dependent variables and individual situations, cognitive traits as well as learning behavior being independent variables. The descriptive statistics of the data analysis taken in this study includes percentile, mean average, standard deviation, t-test, one-way ANOVA, and the methods of inferential statistics are Scheffé method, Pearson product moment correlation, Stepwise multiple regression…etc.. The result of the analyses for the data from the collected questionnaire is summarized as below: (1) It makes no significant difference on the testing effect of the accounting skills from difference of the individual cognitive traits. (2)There are obvious and positive relations to testing effect of the accounting skills from individual learning attitude and methodology. (3)The number of different personal factor have a remarkable influence on cognitive traits, learning behavior and testing effect of accounting skills. . Keyword: Cognitive traits, learning behavior and the Skill Test .
Mei-Lian, Deng, and 鄧美蓮. "The Influence of Vocational Interest Types and Performances in Chinese, English & Math on Students’ scores of the Accounting Skill Test for the Commercial Vocational School Students." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/08181217244748941562.
Full text國立臺北大學
會計學系
96
The Accounting Skill Test for enrolled students is one of the important indicators of the teaching effectiveness of commercial vocational schools. Besides, one of the goals that schools strive to achieve is to improve students’ learning effect in Accounting according to their personalities and aptitudes. In general, it will be helpful in Accounting teaching if teachers can adjust the teaching contents by facilitating students and realizing students’ interests and abilities. This study mainly focuses on three aspects. Firstly, do students’ personal factors affect their grades in the Accounting Skill Test? Secondly, do students’ learning behaviors affect their grades in the Accounting Skill Test? Thirdly, do students’ interest types affect their grades in the Accounting Skill Test? This study shows that girls seem do better than boys in the learning effect of Accounting; however, students in different curricular programs perform similarly in Accounting. Besides, students’ performances in Math would affect their grades in Accounting. Finally, as for students’ interest types, students of conventional type do much better in Accounting.
McSweeney, Peter. "Sections 263 and 264 of the Income Tax Assessment Act 1936: a privacy perspective and review of overseas experience." Thesis, 1993. https://vuir.vu.edu.au/15639/.
Full textWong, Geoffrey. "An analysis of the role and performance of audit committees in the Victorian government public sector in providing assurance and governance." Thesis, 2012. https://vuir.vu.edu.au/21330/.
Full textTaylor, Paul. "The impacts of tour operations in remote village communities." Thesis, 2003. https://vuir.vu.edu.au/33001/.
Full textPurcell, Aquinas John. "Audit committee effectiveness in Victorian local government." Thesis, 2012. https://vuir.vu.edu.au/21442/.
Full textKieu, Thanh Thi. "Implementating the Agreement on Trade-Related Aspects of Intellectual Property Rights in Vietnam." Thesis, 2009. https://vuir.vu.edu.au/25916/.
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