129 research outputs found

    Retrieval practice, with or without Mind Mapping, Boosts Fact Learning in Primary School Children

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    Retrieval practice is a method of study in which testing is incorporated into the learning process. This method is known to facilitate recall for facts in adults and in secondary-school-age children, but existing studies in younger children are somewhat limited in their practical applicability. In two studies of primary school-age children of 8-12 years, we tested retrieval practice along with another study technique, mind mapping, which is more widely-used, but less well-evidenced. Children studied novel geographical facts, with or without retrieval practice and with or without mind mapping, in a crossed-factorial between-subjects design. In Experiment 1, children in the retrieval practice condition recalled significantly more facts four days later. In Experiment 2, this benefit was replicated at one and five weeks in a different, larger sample of schoolchildren. No consistent effects of mind mapping were observed. These results underline the effectiveness of retrieval practice for fact learning in young children

    Evaluation of effectiveness of instruction and study habits in two consecutive clinical semesters of the medical curriculum munich (MeCuM) reveals the need for more time for self study and higher frequency of assessment

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    <p>Abstract</p> <p>Background</p> <p>Seven years after implementing a new curriculum an evaluation was performed to explore possibilities for improvements.</p> <p>Purposes: To analyze students' study habits in relation to exam frequency and to evaluate effectiveness of instruction.</p> <p>Methods</p> <p>Time spent on self study (TSS) and the quantity of instruction (QI) was assessed during the internal medicine and the surgical semester. Students and faculty members were asked about study habits and their evaluation of the current curriculum.</p> <p>Results</p> <p>The TSS/QI ratio as a measure of effectiveness of instruction ranges mainly below 1.0 and rises only prior to exams. Students and teachers prefer to have multiple smaller exams over the course of the semester. Furthermore, students wish to have more time for self-guided study.</p> <p>Conclusions</p> <p>The TSS/QI ratio is predominantly below the aspired value of 1.0. Furthermore, the TSS/QI ratio is positively related to test frequency. We therefore propose a reduction of compulsory lessons and an increase in test frequency.</p

    Weighing up Exercises on Phrasal Verbs: Retrieval Versus Trial-And-Error Practices

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    EFL textbooks and internet resources exhibit various formats and implementations of exercises on phrasal verbs. The experimental study reported here examines whether some of these might be more effective than others. EFL learners at a university in Japan were randomly assigned to four treatment groups. Two groups were presented first with phrasal verbs and their meaning before they were prompted to retrieve the particles from memory. The difference between these two retrieval groups was that one group studied and then retrieved items one at a time, while the other group studied and retrieved them in sets. The two other groups received the exercises as trial-and-error events, where participants were prompted to guess the particles and were subsequently provided with the correct response. One group was given immediate feedback on each item, while the other group tackled sets of 14 items before receiving feedback. The effectiveness of these exercise implementations was compared through an immediate and a 1-week delayed post-test. The best test scores were obtained when the exercises had served the purpose of retrieval, although this advantage shrank in the delayed test (where scores were poor regardless of treatment condition). On average 70% of the post-test errors produced by the learners who had tackled the exercises by trial-and-error were duplicates of incorrect responses they had supplied at the exercise stage, which indicates that corrective feedback was often ineffective

    Teaching the science of learning

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    The science of learning has made a considerable contribution to our understanding of effective teaching and learning strategies. However, few instructors outside of the field are privy to this research. In this Tutorial Review, we focus on six specific cognitive strategies that have received robust support from decades of research: spaced practice, interleaving, retrieval practice, elaboration, concrete examples, and dual coding. We describe the basic research behind each strategy and relevant applied research, present examples of existing and suggested implementation, and make recommendations for further research that would broaden the reach of these strategies

    Analisis Pelaksanaan Audit Internal terhadap Pengendalian Internal Penerimaan & Pengeluaran Kas dalam Rangka Menemukan Fraud - Kasus pada PT XYZ

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    Penelitian ini bertujuan untuk mengetahui apakah teknik audit internal yang diterapkan oleh PT XYZ di Jakarta sebagai aktivitas pemeriksaan dan penilaian Perusahaan secara menyeluruh yang membantu semua tingkatan manajemen dalam melaksanakan tanggung jawabnya telah berjalan secara memadai pada penerimaan kas dan pengeluaran kas. Dalam penelitian ini metode analisis data yang digunakan adalah pendekatan kualitatif. Data primer didapat dari responden melalui observasi, kuesioner, dan wawancara yang berprofesi sebagai auditor internal. Data sekunder didapat melalui dokumen yang berasal dari Perusahaan. Berdasarkan penelitian yang telah dilakukan pada PT XYZ di Jakarta, dapat disimpulkan bahwa inspeksi sebagai teknik audit internal yang digunakan dalam menemukan fraud pada penerimaan kas dan pengeluaran kas telah berjalan secara memadai. Kata kunci: teknik audit internal, penerimaan kas, pengeluaran kas This research aims to determine whether the internal audit technique applied by XYZ Company in Jakarta as the activity and examination of the company\u27s overall assessment that helps all levels of management in carrying out its responsibilities adequately run well on the cash receipt and cash disbursement. In this research, data analysis method used is the qualitative approach. The primary data obtained from the respondents by doing observation, questionnaires, and interviews who works as internal auditor. And then, the secondary data obtained through documents derived from the company. Based on the research which has been done at the XYZ Company in Jakarta, it could be concluded that inspection as the internal audit technique which used in detecting fraud at cash receipt and cash disbursement has been adequately well. Keywords: Internal audit technique, cash receipt, cash disbursement Daftar Pustaka Agoes, Sukrisno. (2008). Auditing: (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik, Jilid I, Edisi 3. Jakarta: Fakultas Ekonomi Universitas Indonesia. Arens, Alvin A., Elder, Randal J., Beasley, Mark S. (2014). Auditing and Assurance Services: An Integrated Approach, Edisi 15. England: Pearson Education Limited. Badan Pengendalian Internal Universitas Muhammadiyah Malang (26 Maret, 2013). Identifikasi Bentuk-Bentuk Penggelapan. 25 September, 2014. http://bpi.umm.ac.id/home.php?c=1710-5 Badan Pengawas Keuangan Dan Pembangunan. (2008). Fraud Auditing. Edisi 5. Bogor: Pusdiklatwas BPKP. Boynton, William C., Jhonson, Raymond N., & Kell, Walter G. (2003). Modern Auditing, Jilid II, Edisi 7. Jakarta: Erlangga. Bungin, Burhan. (2010). Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Publik dan Ilmu Sosial Lainnya. Jakarta: Kencana Prenama Media Group. Champion, Dean J. (1990). Basic Statistic For Social Research. San Fransisco: Chandler Publisher. Ekawati, Rian. (5 Juni, 2013). Akuntansi dan Pengendalian Intern Terhadap Kas. 22 September, 2014. http://www.slideshare.net/ekawatirian/bab-1-akuntansi-dan-pengendalian-intern-terhadap-kas Fahmi, Wahyudin, & Yuliawati. (8 Desember 2006). Bapepam: Akuntan dan Great River Terlibat Konspirasi. 9 Oktober, 2014. http://www.tempo.co/read/news/2006/12/08/05689121/Bapepam-Akuntan-dan-Great-River-Terlibat-Konspirasi Halim, Abdul. (2001). Auditing I: Dasar-Dasar Audit Laporan Keuangan. Yogyakarta: Unit Penerbit dan Percetakan AMP YKPN. Hall, James A. (2004). Sistem Informasi Akuntansi, Buku I. (Amir Abadi Jusuf, Penerjemah). Jakarta: Salemba Empat. Harahap, Sofyan S. (2001). Analisis Kritis Atas Laporan Keuangan, Edisi Revisi. Jakarta: Raja Garafindo Pustaka Utama. Harrison, Walter T., Horngren, Charles T., Thomas, C. William., Suwardy, Themin. (2012). Akuntansi Keuangan International Financial Reporting Standards-IFRS, Edisi 8, Jilid I. (Gina Gania, Penerjemah). Jakarta: Erlangga Horngren, Charles T., Harrison, Walter T., Oliver, M. Suzanne. (2009). Accounting, Edisi 8. New Jersey: Pearson. Institut Akuntan Publik Indonesia. (2008). Panduan Audit Entitas Bisnis Kecil. Jakarta: Salemba Empat. Karni, Soejono. (2000). Auditing Audit Khusus & Audit Forensik dalam Praktik. Jakarta: FE UI. Kieso, Donald E., Weygandt, Jerry J., & Warfield, Terry D. (2002). Akuntansi Intermediate, Edisi 10, Jilid 1. (Emil Salim, Penerjemah). Jakarta: Erlangga. Konsorsium Organisasi Profesi Audit Internal. (2004). Standar Profesional Audit Internal, Jilid 1. Jakarta: Yayasan Pendidikan Internal Audit. Kusnadi. (2000). Akuntansi Keuangan Menengah (Intermediate), Prinsip, Prosedur & metode, Edisi I. Malang: Universitas Brawijaya. La Midjan, & Susanto, Azhar. (2001). Sistem Informasi Akuntansi. Jakarta: PT Gramedia Pustaka Utama. Kumaat, Valery G. (2011). Internal Audit. Jakarta: Erlangga Marshall, Romney B., & Steinbart, Paul J. (2004). Akuntansi Sistem Informasi, Buku I, Edisi 9. (Widyanahar, Penerjemah). Jakarta: Salemba Empat. Messier, William F., Glover, Steven M., & Prawitt, Douglas F. (2005). Jasa Audit dan Assurance Pendekatan Sistematis, Buku 2, Edisi 4. Jakarta: Salemba Empat. Moleong, Lexy J. (2008). Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya. Moeller, R., Brinks. (2005). Modern Internal Auditing. New Jersey: John Wiley & Sons. Mulyadi, Puradiredja. (2002). Auditing, Edisi 6. Jakarta: Salemba Empat. Mulyadi. (2008). Sistem Akuntansi, Edisi 3, Cetakan 4. Jakarta: Salemba Empat. Mulyadi. (2010). Auditing, Jilid I, Cetakan 7. Jakarta: Salemba Empat. Undang-Undang Republik Indonesia Nomor 19 Tahun 2003 Tentang Badan Usaha Milik Negara Peraturan Pemerintah Republik Indonesia Nomor 45 Tahun 2005 Tentang Pendirian, Pengurusan, Pengawasan Dan Pembubaran Badan Usaha Milik Negara Pickett, K.H. Spencer. (2005). The Essential Handbook of Internal Auditing. New Jersey: John Wiley and Sons. Prianti, Martina. (7 November, 2007). Penggelapan Pajak Asian Agri Harus Masuk Pengadilan: Semua Aset Perusahaan Pemilik Asian Agri Bisa Dibekukan. 26 September, 2014. http://www.ortax.org/ortax/?mod =berita&page=show&id=548&q=agri&hlm=63 Sawyer, Lawrence B., Dittenhofer, Mortimer A., & Scheiner, James H. (2005). Audit Internal Sawyer, Edisi 5, Buku 1. (Desi Adhariani, Penerjemah). Jakarta: Salemba Empat. Sekaran, Uma. (2011). Metode Penelitian untuk Bisnis, Edisi 4, Buku 2. (Kwan Men Yon, Penerjemah). Jakarta: Salemba Empat. Smith, Jay M., Skousen, K. Fred., (1996). Akuntansi Intermediate, Edisi 9, Jilid I. Jakarta: Erlangga. Soemarso. (2002). Akuntansi Suatu Pengantar. Jakarta: Salemba Empat. Subaweh, Imam. (20 juni, 2014), Teknik Audit Berbantuan Komputer. 26 September, 2014. http://imas.staff.gunadarma.ac.id/Downloads/files/3559 5/3-Teknik+Audit.pdf Sugiyono. (2010). Metode Penelitian Kuantitatif Kualitatif R & D. Bandung: Alfabeta. Sugiyono. (2012). Memahami Penelitian Kualitatif. Bandung: Alfabeta. Tuanakotta, Theodorus M. (2001). Teori Akuntansi, Buku 2, Edisi 8. Jakarta: Fakultas Ekonomi Universitas Indonesia. The International Professional Practices Framework. (2009). Definisi Audit Internal Pada IPPF 2009. 5 September, 2014. http://auditorinternal.com/2010/01/18/definisi-audit-internal-pada-ippf-2009/ Tugiman, Hiro. 2006. Standar Profesional Audit Internal. Yogyakarta: Kanisius. Tunggal, Amin W. (2012). The Fraud Audit Mencegah dan Mendeteksi Kecurangan Akuntansi. Jakarta: Harvarindo

    Electrical Brain Stimulation During a Retrieval-Based Learning Task Can Impair Long-Term Memory

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    Anodal transcranial direct current stimulation (tDCS) to the left dorsolateral prefrontal cortex (DLPFC) has been shown to improve performance on a multitude of cognitive tasks. These are, however, often simple tasks, testing only one cognitive domain at a time. Therefore, the efficacy of brain stimulation for complex tasks has yet to be understood. Using a task designed to increase learning efficiency, this study investigates whether anodal tDCS over the left DLPFC can modulate both learning ability and subsequent long-term memory retention. Using a within-subject design, participants (N = 25) took part in 6 training sessions over consecutive days in which active or sham stimulation was administered randomly (3 of each). A computer-based task was used, containing flags from countries unknown to the participants. Each training session consisted of the repetition of 8 pairs of flag/country names. Subsequently, in three testing sessions, free, cued, and timed cued recall, participants were assessed on all 48 flags they had learnt. No difference in learning speed between active and sham tDCS was found. Furthermore, in the timed cued recall phase, flags learnt in the sham tDCS sessions were recalled significantly better than flags learnt in the active tDCS sessions. This effect was stronger in the second testing session. It was also found that for the flags answered incorrectly; thus, meaning they were presented more frequently, subsequent long-term retention was improved. These results suggest that for a complex task, anodal tDCS is ineffective at improving learning speed and potentially detrimental to long-term retention when employed during encoding. This serves to highlight the complex nature of brain stimulation, providing a greater understanding of its limitations and drawbacks

    Prefrontal dopamine and the dynamic control of human long-term memory

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    Dopaminergic projections to the prefrontal cortex support higher-order cognitive functions, and are critically involved in many psychiatric disorders that involve memory deficits, including schizophrenia. The role of prefrontal dopamine in long-term memory, however, is still unclear. We used an imaging genetics approach to examine the hypothesis that dopamine availability in the prefrontal cortex selectively affects the ability to suppress interfering memories. Human participants were scanned via functional magnetic resonance imaging while practicing retrieval of previously studied target information in the face of interference from previously studied non-target information. This retrieval practice (RP) rendered the non-target information less retrievable on a later final test—a phenomenon known as retrieval-induced forgetting (RIF). In total, 54 participants were genotyped for the catechol-O-methyltransferase (COMT) Val108/158Met polymorphism. The COMT Val108/158Met genotype showed a selective and linear gene-dose effect on RIF, with the Met allele, which leads to higher prefrontal dopamine availability, being associated with greater RIF. Mirroring the behavioral pattern, the functional magnetic resonance imaging data revealed that Met allele carriers, compared with Val allele carriers, showed a greater response reduction in inhibitory control areas of the right inferior frontal cortex during RP, suggesting that they more efficiently reduced interference. These data support the hypothesis that the cortical dopaminergic system is centrally involved in the dynamic control of human long-term memory, supporting efficient remembering via the adaptive suppression of interfering memories

    Errorful and errorless learning: The impact of cue–target constraint in learning from errors

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    The benefits of testing on learning are well described, and attention has recently turned to what happens when errors are elicited during learning: Is testing nonetheless beneficial, or can errors hinder learning? Whilst recent findings have indicated that tests boost learning even if errors are made on every trial, other reports, emphasizing the benefits of errorless learning, have indicated that errors lead to poorer later memory performance. The possibility that this discrepancy is a function of the materials that must be learned-in particular, the relationship between the cues and targets-was addressed here. Cued recall after either a study-only errorless condition or an errorful learning condition was contrasted across cue-target associations, for which the extent to which the target was constrained by the cue was either high or low. Experiment 1 showed that whereas errorful learning led to greater recall for low-constraint stimuli, it led to a significant decrease in recall for high-constraint stimuli. This interaction is thought to reflect the extent to which retrieval is constrained by the cue-target association, as well as by the presence of preexisting semantic associations. The advantage of errorful retrieval for low-constraint stimuli was replicated in Experiment 2, and the interaction with stimulus type was replicated in Experiment 3, even when guesses were randomly designated as being either correct or incorrect. This pattern provides support for inferences derived from reports in which participants made errors on all learning trials, whilst highlighting the impact of material characteristics on the benefits and disadvantages that accrue from errorful learning in episodic memory
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