Employability Skills in the Master of Professional Accounting: One School’s Journey

This paper describes the efforts made by the School of Accounting, Finance and Economics at Edith Cowan University (ECU) to address concerns expressed by the accounting profession, employer groups, higher education reviews and universities regarding the employability of accounting graduates and the need for accounting graduates to demonstrate a higher level of competence in non-technical skills. A comprehensive review of the twelve core units of the Master of Professional Accounting (MPA) program at ECU was undertaken in order to investigate this issue. The initial stage of the review involved the identification of the key ‘employability skills’ required of accounting graduates and the next stage involved the determination of the extent to which these employability skills are currently being addressed in the program. The findings are based on the examination of unit plans, interviews with unit coordinators, the results of surveys as well as meetings with other key stakeholders. Evidence from the review indicated that there was no coordinated approach towards addressing employability skills in the MPA program; strategies currently employed are inconsistent and lack appropriate content, assessment and feedback; and there is inadequate consultation with other stakeholders. A proposed framework for the embedding and scaffolding of employability skills across all twelve core units of the MPA is presented along with a number of strategies for the implementation of this framework

Developing a model for identifying students at risk of failure in a first year accounting unit

This paper reports on the process involved in attempting to build a predictive model capable of indentifying students at risk of failure in a first year accounting unit in an Australian university. Identifying attributes that contribute to students being at risk can lead to the development of appropriate intervention strategies and support services. In this study, regression analysis was used to model the impact of individual factors on grade performance based on a review of the literature and using data extracted from a university’s student information database for all students who completed a first year accounting unit in one semester. The overall findings were that while the explanatory power of the model was poor, a number of variables were found to have a significant impact on performance. These variables included: younger students, males, those enrolled in non-business majors, and those with English as a second language. Further research in this area is warranted with the overall aim of reducing student failure and subsequent student attrition as well as developing appropriate intervention strategies

Game Real-Time Strategy Galactic Defense Berbasis IOS

With the rapid development of technology, the need of entertainment keeps going up. On the other hand activities and businesses among the vast majority of people are increasing. The existence of smartphone helps a lot of people to increase their productivity. Besides the general function of it, smartphone can also be used for gathering information and as an entertainment system.Android and iOS are the top 2 operating system that most people used. Using a game engine called Cocos2d, a game will be made for iOS operating system. Artificial intelligence with Finite State Machine method will be applied to this game on 5 NPCs, since the game is intended for single-player.With SpriteBuilder as an editor for user interface, Objective-C as the programming language and Xcode as IDE. A video game called Galactic Defense has been created by adapting it's concept from a traditional game called "Bentengan" (or Fortress in English) which has been modified to adjust the handheld device. This game has 2 difficulty levels and a save game feature

La evolución de vuelos low cost en el sector aerocomercial latinoamericano en los últimos 10 años (2008 -2018): una revisión de la literatura científica

Este trabajo de investigación tiene como objetivo identificar la evolución de la competitividad de los vuelos low cost en Latinoamérica durante los últimos 10 años. Para ello se realizó una revisión sistemática de 30 investigaciones de las cuales 10 se encuentran alineadas al objetivo planteado. Las fuentes usadas especializadas en temas científicos fueron Redalyc y Scielo. Asimismo, se ha observado que el tema de los vuelos low cost en Latinoamérica no está muy desarrollado como en otras regiones del mundo. Los países con mayor índice de estudio se encuentran en México, Brasil, Colombia y Argentina, respectivamente. Dentro de las limitaciones se puede señalar la falta de estudios empíricos referentes al tema y que correspondan a los años y países a examinar. En muchos de los estudios se ha examinado los principales obstáculos que enfrentan las compañías de vuelos low cost, así como también sus fortalezas ya que la región posee un enorme potencial y un gran nicho de mercado para desarrollarse. De igual manera, se ha identificado la variación de la demanda de pasajeros en el transcurso de años estudiados y las principales compañías que operan en la región. Finalmente, se puede señalar que, a pesar de la innovación del servicio, le espera superar algunos desafíos para la maduración del mismo y tener un mayor alcance y desarrollo

Model Based Teleoperation to Eliminate Feedback Delay NSF Grant BCS89-01352 First Report

We are conducting research in the area of teleoperation with feedback delay. Delay occurs with earth-based teleoperation in space and with surface-based teleoperation with untethered submersibles when acoustic communication links are involved. the delay in obtaining position and force feedback from remote slave arms makes teleoperation extremely difficult. We are proposing a novel combination of graphics and manipulator programming to solve the problem by interfacing a teleoperator master arm to a graphics based simulator of the remote environment coupled with a robot manipulator at the remote, delayed site. the operator\u27s actions will be monitored to provide both kinesthetic and visual feedback and to generate symbolic motion commands to the remote slave. the slave robot will then execute these symbolic commands delayed in time. While much of a task will proceed error free, when an error does occur the slave system will transmit data back to the master and the master environment will be reset to the error state

Analysis of Marketing Strategies in Outpatient Services, Inpatient and Physiotherapy Services by Method Mix Marketing at RSU Royal Prima Marelan Medan

The increasing number of hospitals every year causes competition between hospitals in providing health services to patients. Because that's the need to implement a marketing strategy. This study aims to analyze the marketing strategy of Royal Prima Marelan Hospital with the marketing mix strategy (4P), namely product, price, place/distribution, and promotion. This study used a qualitative approach, conducted by interviewing 14 informants, namely 1marketing and public relations management, 1 general practitioner, 1 head of administration, 1 head of inpatient room, 1 head of outpatient room, 1 physiotherapist, and 8 patients. From the research results it is known that a specialist urologist and neurosurgeon are needed, and the number of nurses needs to be increased. The advantage of this hospital in the field of service products is that even though it is a type C hospital, it has quite a lot of specialist doctors. This hospital focuses on excellent trauma services, but still requires specialists in neurosurgery and urology. Royal Prima Marelan Hospital is also located on the side of the road which is very quickly accessible, but it needs to expand or expand the entrance and exit. In the field of promotion quite a lot and often done by the management and employees. However, more promotion is needed in the physiotherapy service product section.  Keyword: Hospital manangement, Marketing mi

Coder agreement on content analysis of interaction of preschool children

One of the distinguishing features of science is its relentless effort to become more objective. In the social sciences agreement among coders on the classification of data has been a primary method used in assuring objectivity. Studies of coder agreement have customarily been with small samples or groups. Investigators have studied training, preparation of instructions to be used by the coders, construction of the categories to be used by the coder, and the characteristics of the coder himself. Very little research has been done with large groups of coders as subjects

A measure of children's reasoning about interpersonal relations

The problem investigated in this research was the development, pretesting, and validation of a measure of children's reasoning about interpersonal relations. The test was developed for children from six to ten years of age. Reasoning was operationally defined in the study through hypothetical syllogisms which had a content of interpersonal relations. The content of these items was not that drawn from traditional examples in logic, but the content was empirically derived from the conversations of children in the age range under study. During the development of the reasoning test one hundred fifteen items were written. The form of the item was that of the traditional syllogism consisting of major premise, minor premise, and conclusion. Two alternatives were presented to the child as conclusionss The child's task was to indicate the correct conclusion. The research measure was pretested on a group of thirty-six children. Item-test correlations were computed and plotted against mean scores for each of the one hundred fifteen items. Thirty-six items had item-test correlations between .40 and .80 and difficulty levels of three to seven children out of nine passing the item. Thirty items from among these thirty-six items composed the test of reasoning about interpersonal relations. The reasoning test was administered to a population of one hundred six children in grades one through four. The individual interview technique developed with the pretest was used as the standard procedure. Validity was evaluated in terms of correlation and lack of correlation with Primary Mental Abilities, Form 2-4, Revised 1962, and correlation and lack of correlation with teachers' ranks. Product-moment correlations were computed for a 75 x 75 matrix including the variables of odd score, even score, total score on reasoning test, age, grade, sex, five PMA test scores, proportion of items passed on which the child disagreed with the major premise, number of disagreed premises, teachers' ranks, deviations from grade means, thirty item scores on the reasoning test, and thirty item scores for agreement-disagreement with the premises. Certain intercorrelations for 75 variables were studied. Odd-even split-half reliability obtained was .48, corrected to a .65. A correlation of .57 was obtained between the reasoning test and the PMA, Form 2-4. The highest PMA test score and reasoning test score correlations were with the verbal ana number tests where the correlation was .52 in both cases. The correlation between teachers' ranks and deviations from grade means on the reasoning test was -.45. This negative correlation was in the expected direction due to the manner of assigning ranks. The relation between sex and the reasoning test was a negative correlation of -.12, males having lower scores. Age and scores on the reasoning test were correlated by a relationship of .38. The correlation between grade and the reasoning test score was this was higher than the age correlation with the reasoning test. Two minor hypotheses were examined: (1) that there is a positive correlation between age and passing an item, on which the subject disagrees with the major premise and (2) that there is a positive correlation between age and number of disagreed premises. The magnitude of the relation for the first hypothesis was .27, for the second -.01. Inspection of grade means indicated that only between grades one and two was there any noticeable difference in score. The difference was three points. All of the items in the test were positively correlated with the total score; the range of these correlations was from 0.4. to .55. The correlations between age and item scores and grade and item scores were similar. Only six item premises were accepted by fewer than 75 per cent of the children. Two premises were accepted by all of the children. The conclusions were: (1) that the measure of reasoning about interpersonal relations developed in this research had a moderate level of reliability; (2) that the test of reasoning had a moderate degree of validity with the PMA and teachers1 ranks; (3) that higher correlations throughout between grade and other variables, rather than age and other variables, suggested the ability to reason about interpersonal relations was related to experience as well as maturation; (4) that the low positive correlation between age and proportion of items passed, where there was disagreement with the premise, provided some support for the hypothesis of increasing hypothetical reasoning ability with age; and (5) that there was no support for the hypothesis that number of disagreed premises will increase with age

The Implementation and Analysis of The Proof of Work Consensus in Blockchain

Communication in peer-to-peer (P2P) networks presents challenges in maintaining security, data integrity, and decentralization. Consensus mechanisms play a crucial role in addressing these challenges by validating data and ensuring that each entity has synchronized data without intermediaries. This research focuses on the implementation and analysis of the Proof of Work (PoW) consensus mechanism, widely used in blockchain, to enhance understanding of its functions, benefits, and workings or flow. This research, conducted using the Go programming language, successfully implements Proof of Work (PoW) as a security measure, ensuring data integrity, and preventing manipulation. Through black-box testing, this research confirms the functionality and reliability of the implemented Proof of Work (PoW) consensus. These findings contribute to a deeper understanding of consensus mechanisms, offering insights to optimize blockchain protocols and foster trust among entities. This research highlights the relevance of sustainable Proof of Work (PoW) in blockchain technology, emphasizing its role in enhancing security and ensuring data integrity in decentralized networks

Violencia en las calles sudafricanas como única respuesta: el movimiento de protesta estudiantil sudafricano “#FeesMustFall”

The democratisation of higher education has revealed deeply entrenched inequalities inherent in the system, wherein young people cannot access the system without being confronted by a myriad of obstacles. Worldwide, students have taken to the streets to showcase their discontent with authorities, hoping to generate awareness and acknowledgement about the skewed nature of higher education. South Africa has been no exception to this development. The ‘#FeesMustFall’ movement in 2015 has sent a clear call to politicians to prioritise the foundational transformation of higher education as it continues to be an elitist system, accessible only to a select few. Whereas the South African massification programme, to double the participation rate and expand private higher education, has yielded some benefits over the last decades, the number of African students in higher education institutions has yet to increase. The authorities have failed to respond to the structural inequalities that these students face. This research details the challenges that prompted South African university students to engage in the ‘#FeesMustFall’ protest. It also offers suggestions on how to overcome these challenges to generate long-term change.La democratización de la educación superior en Sudáfrica ha revelado desigualdades profundamente arraigadas e inherentes al sistema derivadas del Apartheid (sistema de segregación racial en Sudáfrica y Namibia en vigor hasta 1992), en las que los jóvenes negros no pueden acceder a la educación sin enfrentarse a una miríada de obstáculos. En todo el mundo, los estudiantes han salido a las calles para mostrar su descontento con las autoridades, con la esperanza de generar conciencia y reconocimiento sobre los problemas con los que se encuentran en la educación superior. Sudáfrica no ha sido una excepción. En 2015, el movimiento conocido con el hashtag ‘#FeesMustFall’ (para la reducción de tasas académicas en la educación universitaria) envió un mensaje a los políticos para que priorizaran el necesario cambio que necesita la educación superior en Sudáfrica, ya que sigue siendo un sistema elitista y accesible solo para unos pocos elegidos. Aunque el programa sudafricano para incrementar la tasa de participación y expansión de la educación superior puesto en marcha a final de los años 90 del siglo pasado ha producido algunos beneficios en las últimas décadas, el número de estudiantes africanos en las instituciones de educación superior sigue sin aumentar. Las autoridades no han respondido a las desigualdades estructurales a la que estos estudiantes se enfrentan. En este artículo se detallan los desafíos que llevaron a los estudiantes universitarios sudafricanos a participar en la violenta protesta “#FeesMustFall” y se hacen propuestas sobre cómo superar estos desafíos para generar mejoras a largo plazo