Learning Environment of International Students Studying Accounting in Assumption University

This paper aims to explore the learning environment of international students studying accounting in Assumption University, especially the problems and inconveniences that they personally encountered. Data collection was based on a semi-structured interview technique supplemented by a focus group discussion. The findings of interviews and discussion are analyzed in order to identify and make recommendations to enhance the quality assurance of the university

Share Buyback: A Blank Check for Management?

This paper introduces the increasing use of share buybacks in western countries with different motivations especially on the part of top management. After exploring the impact of share buybacks on earnings per share and cash, the paper critically examines if it is really a payout in order to return money to shareholders as claimed by some companies. In many cases, there are some traces of management’s hidden motivation to use share buyback to their interest rather than the interest of minority shareholders, because most of the decisions are flexible giving choice to management. Finally, the paper suggests shareholders and investors to be careful in making share buyback decisions, and recommends regulatory authorities to be alert and protect the shareholders by tightening their legislation and regulations

In Vitro Viability and Ultrastructural Changes of Cryopreserved Immature Bovine Oocytes

Several studies have shown that current cryopreservation procedures are severely detrimental to the viability of immature bovine oocytes and permit fertilization and development at a very reduced rate. In this study, a number of experiments were conducted to determine the in vitro viability of frozen-thawed and vitrified-thawed immature bovine oocytes. In vitro viability of frozen-thawed immature bovine oocytes was determined based on cumulus mass expansion, nuclear maturation, cleavage and blastocyst rates. Viability was assessed following experiments conducted using a variety of cooling starting temperatures, seeding temperatures, permeable cryoprotectants and saccharides. Effect of using follicular fluid in the preparation of freezing solution on the viability of immature bovine oocytes was also examined. During freezing, chilling injury and cryoprotective agents impaired the viability of immature oocytes. Among the initial cooling temperatures tested. 30°C yielded the best maturation (34.4%) and cleavage (4.5%) rates and while maturation, cleavage and blastocyst rates from unfrozen oocytes were 86.7%, 69.5% and 17.4%, respectively. As for the permeable cryoprotectants, ethylene glycol was the least toxic compared to propanediol and dimethyl sulphoxide. In the experiment of viability study of oocytes after exposure to freezing solution, significantly better cleavage and blastocyst rates were observed when follicular fluid from > 15-mm follicles was added in freezing solution. However, maturation and cleavage rates fol lowing freezing with follicular fluid were statistically significant. Follicular fluid may have the beneficial effect by protecting oocytes from the toxicity of freezing solution but it may not have enough protective property against freezing per se. The maturation rate of immature oocytes was severely affected when exposed to vitrification solution (39.6%) and vitrifying-thawing procedure (33.9%). However, maturation rate of vitrification solution-exposed oocytes did not differ significantly from that of vitrified-thawed oocytes. These results indicate that the adverse effect on maturation rate is mainly due to vitrification solution rather than vitrification procedure. Any ultrastuctural alterations resulted from freezing and vitrification procedures were investigated using the transmission electron microscopy in order to facilitate a better understanding of the cause of the low viability. Enlarged perivitelline space and fewer microvilli were common ultrastructural alterations that resulted from cryopreservation. Despite impairment on the viability of oocytes, most organelles of cryopreserved oocytes were able to retain their morphology

Teaching Managerial Accounting: A Discussion on Pedagogy

This paper discusses about the toughness of managerial accounting to university students explaining the causes and suggesting ways to alleviate the difficulties faced by students. The main focus of this paper is pedagogy on the part of faculty with the purpose of improving it by stimulating students’ interest and their eventual participation in the class. In this context, the use and limitations of computer-assisted system in class rooms is also evaluated in contrast to traditional chalk and talk method of teaching. It also looks at the problem faced by managerial accounting students at English-media instruction institutions in EFL countries like Thailand. Finally, a number of recommendations to improve teaching of managerial accounting on the part of pedagogy are presented by the writer

Teaching Financial Statement Analysis: A Discussion on Pedagogy

This article is the third in the series of articles on “Discussion on Pedagogy” by the same author in ABAC Journal. The article discusses stimulating motivation to learn the subject and, developing analytical attitude and critical skill among students. It suggests an approach in lecturing and a focus on learning by doing especially by group works. The article also specifies how to choose the term project for financial statement analysis and discusses the way to monitor the term projects. Finally, it recommends the synchronization of teaching learning process of financial statement analysis

The Ancient Approach to Learning in Myanmar in Today’s Context

The ancient approach to learning in Myanmar can be traced back to the verses composed five centuries ago although its origin may be before Christ. The eight functions of learning consist of listening, thinking, questioning, talking, examining, note-taking, memorizing and reciting. Due to the scarcity of writing materials in the then agrarian society, it is no wonder that reading and writing were not included. The ancient approach to learning should not be misunderstood as rote learning because included therein are dynamic learning functions like thinking, questioning and examining. All these learning functions are useful and effective when these are adapted and extended in the light of modern learning aids

Teaching International Accounting: A Discussion on Pedagogy

This paper starts with de-mystification of international accounting. It discusses ways and means to make the subject more interesting and relevant to students. As an attempt to familiarize the subject and make it easier, the writer suggests a traditional way of giving assignments, but with more specific guidelines. Moreover, the writer advises a term paper project with interactive teacher-student involvement to ensure high quality of knowledge accumulation and capacity building. Finally, the teaching-learning process of international accounting is viewed in an input-output model

View Synthesizing for a Large-Scale Object in a Scene

A robust method for panorama view reconstruction of a scene is presented. The images of a scene are acquired by moving a camera to multiple viewpoints. We present a robust method of panorama synthesizing based on image mosaicing approach. The edge detection and feature points extraction are performed for each image. The corresponding feature points between two successive images are estimated and the between these images is computed. These two images are integrated based on the different of minimum threshold values between them. After that, the full-view of a scene is reconstructed by merging the successive integrated images by developed image mosaicing approach. This research describes how to establish feature correspondences between images accurately and effectively. Image registration technique provides an initial estimation for establishing feature correspondences of point features. The linear solution with the reliable correspondences makes the computation of the geometric transformation between two images

Population and development planning in selected Asian countries

Since demographic development and the overall development of nations are interdependent, demographic planning has become a key element of development planning in most developing countries. However the extent to which demographic planning is integrated into development planning varies between countries. This study examines the nature of demographic planning in the development planning in Burma, Bangladesh, Malaysia and Thailand. The different demographic conditions in these countries are reflected in their approaches to demographic planning. Burma, with a relatively small population, has given less emphasis to demographic factors in its economic planning than the other three countries. Chapter I introduces the different approaches to population and development in different societies and economic systems. Chapter II presents the basic demographic data included in most Development Plans. Population problems faced by the different countries are described in Chapter III. The various population policies adopted in each of the countries in their struggle for development are discussed in Chapter IV and V. Finally, in the last Chapter, the study discusses the institutional context of planning and summarises the integration of demographic planning in overall planning in each country. The actual demographic situation in each country and its relationship to national development are continuously changing. The study identified a range of perspectives on fertility: ranging from that of Burma with a firm non-intervention policy, to overpopulated and strictly anti-natalist Bangladesh, and Thailand, with generally preventive measures, and Malaysia with a currently ambigious position. There is also variety in spatial distribution; Burma's population distribution has been strongly affected by non-demographic measures although these were not directly instituted for demographic objectives; Bangladesh is at an embryonic stage in implementing distribution policy because it is more concerned with population growth; Thailand in future may concentrate more on distribution than on population growth, where it has been relatively successful, while Malaysia may achieve its desired distribution mainly due to its economic development rather than to specific demographic policies