Dissertations / Theses on the topic 'School: School of Accounting and Commercial Law'

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Coordenação 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

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The 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

碩士
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

碩士
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”.

碩士
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.

碩士
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.

碩士
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

碩士
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

碩士
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

碩士
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.

碩士
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.

碩士
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.

碩士
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 .

碩士
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.

The study examines the powers of the Commissioner of Taxation to enter and search premises, and gather information under ss. 263 and 264 of the Income Tax Assessment Act 1936 (Cth). A critical assessment is made of ss. 263 and 264 with reference to (i) Privacy Act 1988 (Cth), (ii) the recommendations of the Australian Law Reform Commission Privacy Report 1983 and (iii) relevant overseas experience. An important issue for discussion is the lack of judicial authorisation over the Commissioner of Taxation's powers of entry and search of premises. An aim of the study is to recommend appropriate reforms for ss. 263 and 264. The study also assesses the potential impact of the Privacy Act 1988 (Cth) on the operation of ss. 263 and 264.

The purpose of this thesis has been to identify and analyse: the role of audit committees, the attributes of audit committee members, and the functions and activities that they perform in government-funded public sector organisations, focusing on Victorian government organisations. This research determined how audit committees interact with their major stakeholder partners, namely management, internal audit and external audit. The research also identified the characteristics of audit committees that contribute to their successful performance and their sustainability within a governance and assurance framework.

This thesis identifies the outcomes and impacts that remote village communities in less developed countries obtain from visits by a specialist tour operator. The thesis explores the causal factors that determine the outcomes obtained by local people in these communities. This thesis set out to answer the following research questions: 1. What impacts do tour operators create in village communities in less developed countries? 2. What are the key factors that determine the types of impacts that tour operators create in these communities.

The tenets of local government are based on strong financial probity, adherence to independence principles to avoid conflict of interest and conformance to ethical principles. This thesis addresses the issue of possible corruption and misconduct in local government, with particular reference to the role of the audit committee. The primary research question is: ‘Do audit committees in Victorian local government function effectively?’ The secondary research question is: ‘Do the investigations into local government maladministration and malfeasance enhance governance and the audit committee’s effectiveness?’ Qualitative and quantitative data were collected to develop a model of audit committee effectiveness through a pilot survey, research questionnaire and interviews.

This is a mapping of WTO members‟ obligations under TRIPs against the national laws of Vietnam implementing those obligations. Vietnam has produced comprehensive substantive laws harmonizing its intellectual property laws with the intellectual property laws of the international community. These substantive laws are complemented by procedural laws also required by TRIPs for the enforcement of intellectual property rights. The analysis focuses on how flexibilities within the obligations under TRIPs have been exercised by Vietnam to adapt those obligations to meet its own circumstances as a developing country. It seeks to frame the flexibilities within the wider context of the problems of law, sometimes overlooked in transplant of law analysis, including the ambiguity of language, conflicting rules of interpretation, lack of comprehensiveness, unpredictable technological and social change, and the limitations on law and policy makers including lack of knowledge and experience and conflicts between them over policies which are not resolved in the legal text. These are exacerbated where law is transposed from other national legal systems, through international law, into ones with differences in traditions and culture such as Vietnam. Its agricultural, Confucian, Buddhist and socialist heritage neither valued nor saw the products of human creativity as individually owned property. Vietnam has not always chosen to use the flexibilities within TRIPs to make laws appropriate to its economic and social situation. The generality of its national law creates ambiguities and gaps making it difficult for administrators and judges to apply in the absence of further administrative regulation or guidance on its implementation. The failure to fill these gaps reflects the reality that although the law is comprehensive Vietnamese law and policy makers are not sufficiently familiar with policies relating such laws to levels of development or with their practical application.