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Статті в журналах з теми "School of Accounting and Commercial Law"
Ercanbrack, Jonathan. "The Standardization of Islamic Financial Law: Lawmaking in Modern Financial Markets." American Journal of Comparative Law 67, no. 4 (December 2019): 825–60. http://dx.doi.org/10.1093/ajcl/avz010.
Повний текст джерелаReichert, Patrick, Matthew D. Bird, and Vanina Farber. "Gender and entrepreneurial propensity: risk-taking and prosocial preferences in labour market entry decisions." Social Enterprise Journal 17, no. 1 (February 10, 2021): 111–39. http://dx.doi.org/10.1108/sej-07-2020-0050.
Повний текст джерелаGüvemli, Batuhan, and Fehmi Yildiz. "Commercial books under Turkish commercial laws concerning accounting." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, no. 11 (December 1, 2010): 85. http://dx.doi.org/10.18002/pec.v0i11.630.
Повний текст джерелаFichtnerová, Eva, and Jitka Vacková. "Motives for the migration of scientific, research and academic workers." Problems and Perspectives in Management 19, no. 1 (March 2, 2021): 209–20. http://dx.doi.org/10.21511/ppm.19(1).2021.18.
Повний текст джерелаGorton, Lars. "Global Business: National Law, EU Law and International Customs and Contracts." European Business Law Review 27, Issue 3 (June 1, 2016): 421–58. http://dx.doi.org/10.54648/eulr2016019.
Повний текст джерелаAhn Kyeong-Bong and Hun Park. "Tax Law and Revision of Corporate Accounting Provisions in Commercial Law." Seoul Tax Law Review 17, no. 3 (December 2011): 128–63. http://dx.doi.org/10.16974/stlr.2011.17.3.004.
Повний текст джерелаGraf Kerssenbrock, Otto-Ferdinand. "Conditional Debt Waivers in German Commercial Law, Insolvency and Tax Law." Intertax 36, Issue 10 (October 1, 2008): 434–49. http://dx.doi.org/10.54648/taxi2008064.
Повний текст джерелаGraf Kerssenbrock, Otto-Ferdinand. "Shareholders’ Subordination Agreements in Light of German Commercial Law, Insolvency Law and Tax Law." Intertax 38, Issue 10 (October 1, 2010): 509–26. http://dx.doi.org/10.54648/taxi2010053.
Повний текст джерелаSklenár, Roman. "The cross-border mergers by Slovak Commercial and Accounting Law." Český finanční a účetní časopis 2010, no. 4 (December 1, 2010): 53–63. http://dx.doi.org/10.18267/j.cfuc.86.
Повний текст джерелаAn, Sungpo. "Development Direction of Commercial Law and Corporate Law Education for the Curriculum of Law School." Commercial Law Review 36, no. 1 (May 31, 2017): 99–137. http://dx.doi.org/10.21188/clr.36.1.4.
Повний текст джерелаДисертації з теми "School of Accounting and Commercial Law"
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.
Повний текст джерелаThis 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.
Повний текст джерелаBarbosa, 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.
Повний текст джерелаCoordenação 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.
Повний текст джерелаSammanfattning
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.
Повний текст джерелаScatola, 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.
Повний текст джерелаThe 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.
Повний текст джерела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.
Повний текст джерела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.
Повний текст джерела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.
Повний текст джерела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.
Книги з теми "School of Accounting and Commercial Law"
Lee, Roach. Card & James' business law for business, accounting & finance students. Oxford: Oxford University Press, 2009.
Знайти повний текст джерелаLee, Roach. Card & James' business law for business, accounting & finance students. Oxford: Oxford University Press, 2009.
Знайти повний текст джерелаCard & James' business law for business, accounting & finance students. Oxford: Oxford University Press, 2009.
Знайти повний текст джерелаRhee, Robert J. Essential concepts of business for lawyers. New York: Wolters Kluwer Law & Business, 2012.
Знайти повний текст джерелаCard & James' business law for business, accounting & finance students. 2nd ed. Oxford, UK: Oxford University Press, 2012.
Знайти повний текст джерелаKim, Tu-hwan. Chusik hoesa ŭi kyesan chedo. Sŏul: Hanʼguk Sangjang Hoesa Hyŏbŭihoe, 1992.
Знайти повний текст джерелаBonn, Moritz J. The German Commercial Code. 2nd ed. Littleton, Colo: F.B. Rothman, 1998.
Знайти повний текст джерелаDebra, Hopkins, and NetLibrary Inc, eds. Wiley CPA examination review, 2001: Business law and professional responsibilities. 2nd ed. New York: Wiley, 2001.
Знайти повний текст джерела1944-, Straube Manfred, Deutsch Eva Mag, and Austria, eds. Kommentar zum Handelsgesetzbuch: Mit einschlägigen Rechtsvorschriften in zwei Bänden. 2nd ed. Wien: Manz, 2000.
Знайти повний текст джерелаCPA examination review business law and professional responsibilities. New York: Wiley, 1994.
Знайти повний текст джерелаЧастини книг з теми "School of Accounting and Commercial Law"
"by a subsequent law. However, none of the propositions formu lated concerning a possible accounting law were adopted. The government, through several decrees, simply extended the applica tion of the plan to nationalized industrial and commercial compa nies, and mixed capital companies in which the government had interests (decree of October 22, 1947); government and public es tablishments of either an industrial or commercial nature, or of an administrative character; private companies benefiting from gov ernment subsidies or financial guarantees; private companies un der administrative control (for example, farming cooperatives); companies which had revalued their assets in accordance with the June 1948 decree. Finally, as a result of the rational conception of the plan, and due to the unsuitability of existing accounting systems in most French businesses, the plan was spontaneously adopted by several firms. This is confirmed by the fact that more than 45,000 copies of the official edition of the 1947 Plan were sold, and several pri vate editions of the plan were also successful [CNC, 1957, p. 8}. The introduction of the plan was also facilitated by the fact that it was adopted by professional accountants, and taught in colleges and high schools. Impact o f the 1947 Plan Favorable consequences of the 1947 Plan could be observed in several areas. First, in providing a rational organization of both financial and cost accounting, the plan provided the tools needed to improve company management — an objective of utmost im portance in the post-war reconstruction period. Secondly, the in troduction of uniform rules of valuation, classification, and pre sentation, together with the establishment of a clear terminology, facilitated inter-firm comparisons and improved the quality of the information collected for national accounting purposes. The in creased homogeneity of the data collected further allowed them to be added at various levels of analysis. Finally, the classification of expenses by nature and of some assets according to their eco nomic function in the company met the needs of national ac counting. These characteristics of the 1947 Plan made it appealing for countries looking for order in company accounts and readily avail able data for national accounting. Those were the reasons for the widespread influence of French accounting from the 1950s up to the present." In Accounting in France (RLE Accounting), 352. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-53.
Повний текст джерелаChristian, Bumke, and Voßkuhle Andreas. "8 Art. 7 GG: School." In German Constitutional Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/law/9780198808091.003.0008.
Повний текст джерелаLangheim, Maria Ray, and Ann Maureen McCaughan. "Tightening the Gap." In Handbook of Research on School Violence in American K-12 Education, 154–76. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-6246-7.ch007.
Повний текст джерелаLangheim, Maria Ray, and Ann Maureen McCaughan. "Tightening the Gap." In Research Anthology on School Shootings, Peer Victimization, and Solutions for Building Safer Educational Institutions, 257–79. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-5360-2.ch011.
Повний текст джерелаMcConnaughay, Philip J., and Colleen B. Toomey. "China and the Globalization of Legal Education." In The Globalization of Legal Education, 308–32. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780197632314.003.0010.
Повний текст джерела"Other similar provisions allowing for cancellation of concluded, executory contracts can be found in ss 5 and 6 of the Timeshare Act 1992 and the Consumer Protection (Cancellation of Contracts Concluded Away From Business Premises) Regulations 1987. In the commercial sector, there are probably stronger reasons for enforcing mutual promises, especially since there is generally an expectation that a person who makes a promise expects to have to keep it and he can assume that the same goes for any other business contracting party. The idea that promises give rise to expectations is an integral part of the bargain theory which is considered in more detail below, but there is also a school of thought which emphasises the moral nature of the practice of promise keeping rather than the economic nature of promises as part of the process of bargaining. This alternative approach can be described as the ‘will theory’ which turns on the internalisation of the enforcement of promises – the reason for enforcement is moral compulsion of having promised something in the first place." In Sourcebook on Contract Law, 150. Routledge-Cavendish, 1995. http://dx.doi.org/10.4324/9781843141518-52.
Повний текст джерелаAlvesson, Mats. "Higher education—triumph of the knowledge-intensive society?" In The Triumph of Emptiness. Oxford University Press, 2013. http://dx.doi.org/10.1093/oso/9780199660940.003.0008.
Повний текст джерелаRothstein, William G. "Medical Education, 1900–1950: General Trends and Basic Medical Sciences." In American Medical Schools and the Practice of Medicine. Oxford University Press, 1987. http://dx.doi.org/10.1093/oso/9780195041866.003.0016.
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