OPAC - Pencarian Artikel Jurnal & Majalah Library USD
Menampilkan semua artikel (Halaman 442 dari 34170, Total: 341698 data)
Bringing the Outside In
klik untuk membaca file PDF
| Pengarang | : | Jonathan McCausland and Kathryn M. Bateman |
| Nama Majalah/Jurnal | : | The Science teacher |
| Volume / Edisi | : | 90 (No. 7) |
| Halaman | : | 70-75 |
| Abstrak | : | Classroom communities are more than just teachers and students. Administrators, other teachers and students, teacher aides, all school staff, families, friends, community leaders, and more influence a classroom community in different ways. Places and events in the surrounding community also impact a classroom community. The COVID-19 pandemic is a perfect example of how events and people outside the classroom impact classroom communities. Consequently, when creating a scientific classroom community, we must consider the people and places outside our immediate classrooms. |
Accounting for revenue recognition in the gig economy: an instructional case
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 101–123 |
| Abstrak | : | The “gig” economy has exploded as more consumers purchase products and services from gig businesses and more workers pursue gig employment. This case uses a fictional gig company, HungryHound (HH), mirroring services provided by Grubhub, DoorDash, and UberEats, to expose students to the complexities of gig businesses and to areas requiring judgment in the revenue recognition standard. Specifically, students determine the appropriate revenue treatment among varying alternatives and apply the guidance in identifying the customer(s), determining principal and/or agent classifications, and reporting the financial statement effect for transactions. Completion of the case requires critical thinking in evaluating and applying ambiguous revenue guidance. Students also learn about current variation in accounting treatments among gig companies. The case is designed to give instructors flexibility, where case deliverables can be used together or as standalone assignments and can be deployed in an undergraduate or graduate intermediate accounting course or capstone course. |
Performance Assessment as Part of Efficient, Effective, and Equitable Instructional Practice
| Pengarang | : | Lauren Stoll and Jill Wertheim |
| Nama Majalah/Jurnal | : | The Science teacher |
| Volume / Edisi | : | 90 (No. 7) |
| Halaman | : | 64-69 |
| Abstrak | : | Since the release of the NGSS, science classrooms across the United States have shifted science learning away from a focus on decontextualized facts and concepts and toward engaging students in making sense of the world around them. Many educators have looked to assessments to provide feedback about students’ progress in meeting this new vision of science teaching and learning, but few assessments sufficiently reflect NGSS goals (Wertheim et al. 2016). The National Research Council (NRC) identified performance assessments as an essential tool for guiding shifts toward three-dimensional (3D) learning (NRC 2014), though many questions remain about how to design assessments that provide the information that teachers need to guide their work. |
The crusin lines: asset impairment, ethical issues, and reputation risk
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 91–99 |
| Abstrak | : | A real-world incident inspired this instructional case involving a highly publicized cruise ship mishap that signaled a possible impairment loss. The case requires students to apply fair value standards relevant to nonfinancial assets and perform impairment testing using United States Generally Accepted Accounting Principles (U.S. GAAP) and/or International Financial Reporting Standards (IFRS) in the context of judgment-based estimates of future cash flows, emerging incentives, and pressures facing the divisional chief financial officer (CFO). In addition to asset impairment calculations, the complexities of this situation challenge students to evaluate ethical issues, develop alternatives, and recommend a course of action for the divisional CFO. Finally, the case requires students to explore corporate reputation risk and the accounting implications for reputation-damaging incidents. This case can fit in an international accounting, intermediate, or graduate-level financial accounting course. |
The Use of Storytelling to Model NGSS Science and Engineering Practices
| Pengarang | : | Adrienne Larocque and Anna Babarinde |
| Nama Majalah/Jurnal | : | The Science teacher |
| Volume / Edisi | : | 90 (No. 7) |
| Halaman | : | 60-63 |
| Abstrak | : | An important strand of three-dimensional learning in the Next Generation Science Standards is science and engineering practices (SEPs; NGSS Lead States 2013). The SEPs also are one of four critical attributes of sensemaking (NSTA, n.d.). These practices replace the oversimplified “scientific method” often presented in science textbooks that bears little resemblance to actual scientific research (Windschitl et al. 2008). To effectively communicate SEPs to students, teachers must describe what they know about science (science content) in the context of how we know it (science practices). Few elementary or secondary teachers have engaged in scientific research, so this presents an obvious challenge. In their study based on surveys of science teachers, Kite and colleagues (2021) observed that educators generally lack a nuanced comprehension of how science is done, and underscored the importance of teaching the teachers how to effectively integrate science practices into classroom lessons. |
On Teaching Electricity Through History
| Pengarang | : | Christine Guy Schnittka |
| Nama Majalah/Jurnal | : | The Science teacher |
| Volume / Edisi | : | 90 (No. 7) |
| Halaman | : | 52-59 |
| Abstrak | : | Electricity is a fascinating phenomenon and one of the most important driving forces in the natural world, and our understanding of it all began with a fossilized lump of tree resin and a mystical rock from ancient Turkey. For the many years that I taught my students about electricity, I took them through a journey of 2,000 years of discovery instead of using the standard lab activities in their textbook. In this article, I describe the activities we did in class to re-create the discoveries in history, and primary sources are cited in Table 1 (see Online Connections) so that science teachers can access these documents and students can read the words of the long-ago scientists for themselves. These activities are safe and accessible for high school students and are described here so that science teachers can teach electricity concepts throughout history to their students. Each investigation takes about 45 minutes of class time. |
Accountants, cybersecurity isn't just for “techies”: incorporating cybersecurity into the accounting curriculum
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 73–89 |
| Abstrak | : | In today's business world, it is essential that accountants be concerned about cybersecurity in their organizations and in the work they perform. Despite increasing importance as well as regulatory and professional emphasis, most accounting curricula limit cybersecurity coverage to accounting information systems courses. We argue that cybersecurity concepts should be introduced at all levels of the accounting curriculum, and we provide six short, open-ended cases that highlight the relationship between cybersecurity and the accounting curriculum. Instructors can assign one or more of these cases as individual or group exercises in introductory, core, and/or advanced accounting classes. The cases address cybersecurity disclosure issues in financial reporting, the impact of a client cybersecurity breach on financial audit, the risks to tax preparers of storing personally identifiable information, calculating and evaluating the costs of cybersecurity breaches, and examining cybersecurity disclosures in 10-Ks. Case efficacy was evaluated in multiple courses and learning environments. |
Managing and disclosing environmental risks: a tale of two utilities
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 59–71 |
| Abstrak | : | This case introduces students to the topic of contingent liabilities by examining the actual management decisions of two energy companies facing increased regulatory scrutiny over the environmental risks associated with coal ash. The case learning objectives include (1) researching and summarizing the guidance governing the recognition and disclosure of contingent liabilities; (2) critically assessing a company's decisions regarding the recognition and disclosure of environmental liabilities; (3) accounting for asset retirement obligations; and (4) articulating the ethical implications of a company's management and disclosure of environmental risks from the perspectives of various stakeholders. The case is designed for use in an intermediate accounting course at the undergraduate level. Students reported improvement in their knowledge and comprehension of contingent liabilities and their appreciation for the ethical implications of accounting decisions. Students also noted that they enjoyed discussing these issues in the context of real companies facing complex environmental challenges. |
Sounds in Sunlight
| Pengarang | : | Soley Hyman, Wilson Gonzalez-Espada, Allyson Bieryla, and Wanda Díaz Merced |
| Nama Majalah/Jurnal | : | The Science teacher |
| Volume / Edisi | : | 90 (No. 7) |
| Halaman | : | 46-51 |
| Abstrak | : | Solar eclipses are excellent platforms for engaging students with astronomy and for teaching concepts like the Sun-Earth-Moon relationship through rare natural events. Traditional STEM instruction, however, highly depends on diagrammatic and visual modes of learning, which is disadvantageous for students with disabilities, especially those who are blind or have visual impairments (BVI) (Beck-Winchatz and Riccobono 2008; Childers et al. 2015; Falk 2018). |
Making the Most of the Upcoming Solar Eclipse Double Header
| Pengarang | : | Andrew Fraknoi and Dennis Schatz |
| Nama Majalah/Jurnal | : | The Science teacher |
| Volume / Edisi | : | 90 (No. 7) |
| Halaman | : | 41-45 |
| Abstrak | : | Eclipses of the Sun, where the Moon gets in front of the Sun and blocks its light, are among the most spectacular of natural events. The total eclipse visible in the United States in 2017 fascinated and involved millions of people all across the country. The good news is that against all odds, two dramatic solar eclipses—an eclipse double-header—will occur during the coming school year. |