La nueva norma contable de los arrendamientos: NIF 16/ASC 842. Especial referencia al sector hotelero

Los antecedentes del arrendamiento son antiguos como la historia misma. Desde la primera mitad del siglo XX, la contabilización de los arrendamientos ha sido objeto de preocupación por parte de la profesión contable. A lo largo de casi setenta años se han intentado emitir recomendaciones, pronunciamientos y normas por parte de los legisladores contables con el objetivo de conseguir una mayor transparencia sobre los compromisos surgidos por los arrendamientos. Es objeto del presente trabajo repasar la evolución de la contabilidad de los arrendamientos, así como evidenciar el impacto de la futura capitalización de los arrendamientos operativos en un sector tan intensivo en el uso de los arrendamientos operativos como el hotelero.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Gamificacion in education and active methodologies at Higher education

In recent years, there has been an increasing interest in applying Gamification in Education, which can be defined as the application of game design elements to learning activities. Its purpose is to motivate students by creating an engaging learning experience that can keep students focused on the learning task and its application in the classroom, is still in its emergent stages. Gamification is a great challenge for education, particularly in Higher Education Institutions (HEI) in such a traditional context, as is the case with courses like Management and Administration Business, Finance and Accounting, Marketing and Market Research, Chemistry, Accounting and Administration and Business Communication. This paper presents a study, applied in the 2016/2017 and 2017/2018 academic years, in which the teaching method focuses on a blended learning approach, through the implementation of a flipped classroom model and also through the introduction of online gamification activities such Kahoot! application. Kahoot is a game-based learning platform, used as educational technology that can easily be used for initial, formative and summative assessment of students’ knowledge using individual or collaborative team work mode, adding vitality, student engagement, and also meta-cognitive supports to higher education classrooms with limited instructor or student training required. The participants, in the study, were about 3 000 students of 17 different subjects from the aforementioned courses, of the Malaga University and Polytechnic of Porto. The results of this study suggest that this model improves student learning and are of relevance to researchers, educators and game-based learning designers.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tec

Looking for students' enthusiasm: flipped classroom

The “flipped classroom” is a pedagogical model that consists of putting certain learning processes outside the classroom so that the teacher can devote more class time to students’ acquisition of practical skills, for example. In this way, the teacher is not limited to the transmission of course content, but in addition assumes the role of a mediator in the cognitive process, allowing students to actively construct their own knowledge. In this role, the teacher’s main task is to encourage students to become independent learners. This paper describes the implementation and initial results of the application of the flipped classroom in higher education. This study is part of a larger research project to improve our students’ motivation through the use of the flipped learning. The sample consisted of about 3000 students taking 17 different subjects, in Management and Administration Business, Finance and Accounting, Marketing and Market Research, and Chemistry, at the University of Málaga, and in Accounting and Administration, Business Communication and Marketing at the Polytechnic of Porto. According to our results, students’ motivation and class attendance increased with the application of this model; a comparison of the final exam results from two years with traditional classes and from two years with flipped learning shows that the proportion of students failing the exam decreased, which confirms that the use of this pedagogic model improves student learning.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech. This project is financed by Educational Innovation Projects 2017-2019 from Malaga University