“Can I use what I learnt at work?” Accounting education-practice gap

Approaching graduation, the first question for every student is “Will I be able to find a job?” If they find a job, the next question will properly be “Can I perform well at work” This research investigated whether students can use what they have learned when they start work, whether there is a gap, and what gap exists between accounting education and the requirements of practice. This study aims to identify the gap of expectation, skill obtained and skills required between student and practitioners’ point of view. This will provide information to students on what areas should they be paying attention to during study, and inform educators on where gaps exist, and brief employers on areas a graduate of accounting education may lack, so focused training can be provided. A questionnaire was designed using free survey tool Qualtrics. Questions were adapted from four different sources. The survey was sent to a Wintec CBITE accounting tutor. With their consent and permission, the survey link was posted onto a Moodle page to share with Wintec CBITE students. The researcher then collected data though Qualtrics. Analysis was done though Excel. A table was created for each question. Some answers were modified to match the literature’s format of presenting their result to show a fairer and equal comparison. The researcher received a total of 26 responses.,20 of which were from accounting major students. However, only 15 out of the 20 had completed the whole questionnaire. Comparison of the results gained from this study contrast with the literature. Conclusions and recommendations are still to be made

The Fair Division of Hereditary Set Systems

We consider the fair division of indivisible items using the maximin shares measure. Recent work on the topic has focused on extending results beyond the class of additive valuation functions. In this spirit, we study the case where the items form an hereditary set system. We present a simple algorithm that allocates each agent a bundle of items whose value is at least $0.3667$ times the maximin share of the agent. This improves upon the current best known guarantee of $0.2$ due to Ghodsi et al. The analysis of the algorithm is almost tight; we present an instance where the algorithm provides a guarantee of at most $0.3738$. We also show that the algorithm can be implemented in polynomial time given a valuation oracle for each agent.Comment: 22 pages, 1 figure, full version of WINE 2018 submissio

“Can I use what I learnt at work?” Accounting education-practice gap

Approaching graduation, the first question for every student is “Will I be able to find a job?” If they find a job, the next question will properly be “Can I perform well at work” This research investigated whether students can use what they have learned when they start work, whether there is a gap, and what gap exists between accounting education and the requirements of practice. This study aims to identify the gap of expectation, skill obtained and skills required between student and practitioners’ point of view. This will provide information to students on what areas should they be paying attention to during study, and inform educators on where gaps exist, and brief employers on areas a graduate of accounting education may lack, so focused training can be provided. A questionnaire was designed using free survey tool Qualtrics. Questions were adapted from four different sources. The survey was sent to a Wintec CBITE accounting tutor. With their consent and permission, the survey link was posted onto a Moodle page to share with Wintec CBITE students. The researcher then collected data though Qualtrics. Analysis was done though Excel. A table was created for each question. Some answers were modified to match the literature’s format of presenting their result to show a fairer and equal comparison. The researcher received a total of 26 responses.,20 of which were from accounting major students. However, only 15 out of the 20 had completed the whole questionnaire. Comparison of the results gained from this study contrast with the literature. Conclusions and recommendations are still to be made

The education and practice gap of accounting

Educators nowadays may equip students for jobs that will not exist in the future (Shusterman, 2015) or jobs that do not exist yet. Many students face confession after graduating from tertiary education. Not knowing what to expect, wondering if they can use what they learn from school at work (Elmes, 2017). This paper aims to gather the opinion of accounting students regarding what they think are the demanded skills to get an accounting job after the completion of education. After reviewing the literature, a questionnaire was produced and sent to students at a tertiary institute to gain their opinion. Results were then compared to the skills required in practice by employers when recruiting. The key findings this study obtained were that there is a gap between what soft skills students think is important for an accounting position compared to that of practitioners’ view as stated by other researchers. Results indicate there is little difference of required hard skills (accounting techniques) from view points of students and professionals. Further studies should be done with larger samples to generalise more widely. Recommendations are that tertiary schools can partner with local business and accounting firms to provide internship program for all accounting major students. Also students should communicate with other accounting students, possible seniors or past students to gain their thoughts on what is currently lacking in the school education

Wave Structures and Nonlinear Balances in a Family of 1+1 Evolutionary PDEs

We study the following family of evolutionary 1+1 PDEs that describe the balance between convection and stretching for small viscosity in the dynamics of 1D nonlinear waves in fluids: m_t + \underbrace{um_x \} _{(-2mm)\hbox{convection}(-2mm)} + \underbrace{b u_xm \} _{(-2mm)\hbox{stretching}(-2mm)} = \underbrace{\nu m_{xx}\ }_{(-2mm)\hbox{viscosity}}, \quad\hbox{with}\quad u=g*m . Here $u=g*m$ denotes $u(x)=\int_{-\infty}^\infty g(x-y)m(y) dy .$ We study exchanges of stability in the dynamics of solitons, peakons, ramps/cliffs, leftons, stationary solutions and other solitary wave solutions associated with this equation under changes in the nonlinear balance parameter $b$.Comment: 69 pages, 26 figure