Exploring Culture-Specific Learning Styles in Accounting Education

Purpose – The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on culture-specific learning differences. The literature gap is particularly acute with respect to practical culture-specific guidance for accounting educators. This paper is organized along three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning styles in the accounting field? Third, what implications do culture-specific learning styles carry for accounting educators? Design/methodology/approach – Initially, the author surveys culture-specific learning styles literature, after which a more in-depth analysis of accounting-specific literature is conducted. The author then provides a synthesis of the literature followed by a discussion of the implications for accounting educators. Findings – Culture-specific learning styles carry several implications for educators such as problems associated with overloading short-term memory, the importance of prior experience and the role of visual prompts and motivation among students and educators. Research limitations/implications – It is an opportunity for accounting educators to explore practical teaching techniques that address differences in learning styles that result from culture. Practical implications – Culture-specific learning styles carry several implications for educators. Problems with culture may ultimately be associated with overloading short-term memory. Likewise, prior experience is an important aspect of culture-specific learning and should be recognized by accounting educators. Last, not all motivation need be sourced from the student, and instructors may explore the role of visual prompts when teaching international students. Originality/value – This paper highlights the importance of culture-specific learning styles research in accounting education and the need for accounting educators to carefully consider cultural implications, as international accounting education standards are pursued. The dearth of research into culture-specific learning styles in accounting education is addressed

Virtues and Exchange: A Biblical Reframing of Adam Smith’s Vision of Marketplace Ethics

This paper explores ways in which Christian business educators can integrate Adam Smith’s views on marketplace ethics into a biblical framework. Often Smith’s thoughts on self-interest are highlighted without reference to his insights regarding the role of virtue in commercial life. After outlining two dominant interpretations of Smith, his ideas are integrated with a biblical conception of commercial life as stewardship. The goal of this integration is to aid Christian business faculty in their continued efforts to go beyond career preparation in their courses to include the higher telos of Christ-like character

De wereld voeden in zeven stappen

Over veertig jaar is de wereldbevolking gegroeid van 7 naar 9 miljard mensen en eten de mensen in China en India een westers dieet met meer vlees. De vraag naar voedsel zal bijna verdubbelen. Kunnen we al die monden voeden

Targeted Killing: Modern Solution or Modern Problem?

Modern warfare in general, and targeted killing (TK) in particular, challenge conventional legal paradigms. While some contend that targeted killing is a clear violation of law, others argue that it is the law that should adapt to its modern context. In this thesis, I argue in favor of the latter. I will first explain the two dominant paradigms through which one can interpret TK: law enforcement versus armed conflict, going on to argue that an armed conflict paradigm can be legitimately invoked. In sections IV and V, I examine the rights and status of targeted individuals in modern conflict. I will then explore Jeremy Waldron’s objection to TK—that its potential for abuse outweighs its utility. I conclude by arguing that TK, like all warfare, is justified only by the unacceptability of its alternative, and that the justification of all warfare abides under the same pragmatic presumption

Structural and Biochemical Studies of the Initiation Steps in Three Natural Product Biosynthetic Pathways

Natural products are a rich source of diverse chemical compounds, many with pharmaceutical potential. Structural and biochemical investigations into the initiation steps of three natural product biosynthetic pathways were conducted. These findings contribute to the adaptation of natural products for industrial applications or for improved pharmaceutical properties as well as the discovery of novel enzymatic chemistry. The olefin synthase from the marine cyanobacterium Synechococcus sp. PCC7002 converts stearic acid to 1-nonadecene, a terminal olefin. Biologically generated length-controlled olefins have potential applications as lubricants, surfactants, chemical feedstocks, and biofuels. The fatty acid-ACP ligase (FAAL) domain of olefin synthase selects stearic acid for conversion to 1-nonadecene, dictating the length of olefin produced. Crystal structures of the SynFAAL guided the creation of a number of variants that led to the discovery of an electrostatic fatty acid selection mechanism and a better understanding of the basis of fatty acid length selectivity. The cahuitamycin pathway of Streptomyces gandocaensis natively produces three cahuitamycin variants, which are all potent inhibitors of Acinetobacter baumannii biofilm formation. Variation originates in the starter unit selected by aryl-AMP ligase CahJ. Crystal structures of several CahJ-substrate complexes provided a structure-based explanation of substrate selectivity in the creation of natural cahuitamycins. Together with a comprehensive set of substrate selectivity data, the structure provides a roadmap for the creation of novel cahuitamycin congeners for future investigation as biofilm inhibitors. Apratoxin A from the marine cyanobacterium Moorea bouillonii contains a rare t-butyl group. The steps for t-butyl biosynthesis likely involve novel enzymatic reactions by domains within AprA, the first protein of the biosynthetic pathway. A di-domain of AprA containing a type I S-adenosylmethionine dependent methyltransferase (MT) domain was shown to possess both acyltransfer and methylation activity. The crystal structure of the di-domain indicated that the MT domain performs both reactions and that the other domain is vestigial. The initiation steps are an important source of chemical diversity in natural product biosynthesis. Understanding the mechanisms of substrate recognition used by initiation enzymes could allow for the rational redesign of substrate specificity leading to biological products with improved characteristics.PHDBiological ChemistryUniversity of Michigan, Horace H. Rackham School of Graduate Studieshttps://deepblue.lib.umich.edu/bitstream/2027.42/137167/1/sikkema_1.pd