Cognitive load theory (CLT) has rarely been applied in the area of financial accounting. This research demonstrates that by using CLT, financial accounting and reporting can benefit in the areas of teaching and decision making. The CLT indicates that by reducing the load of complex concepts in the working memory, a more efficient result is…

As support continues to grow across the country and across the political spectrum for the federal student-level data network (SLDN) proposed in the College Transparency Act (CTA), IHEP partnered with AEM Education Services, with input from RTI International, to further build out a roadmap to support the implementation of the SLDN. "Frameworks…

Sometimes class-attendance is a component (or requirement) to benefit from the continuous assessment. The objective of this study is to evidence that some students seem to be getting unfairly penalized for nonattendance. To address this issue, we provide alternative assessment solutions taking into account the different profiles of the students.…

The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

Newly revised and thoroughly updated, the fifth edition of Admission Matters continues to be the go-to guide for students and families seeking help with the college admissions process. Higher education experts Sally P. Springer, Ph.D., Joyce Vining Morgan, Ph.D., Nancy Griesemer, M.A., and Jon Reider, Ph.D., deliver a practical and accessible…

Drawing on 1508 US secondary teachers' data from Teaching and Learning International Survey (TALIS) 2013, this study examines new and veteran US teachers' needs, support, and barriers for professional development (PD). The results indicated that both veteran and new teachers reported needing PD that addresses implementation of national/state…

This report is the second release of financial information held by Tertiary Education Quality and Standards Agency (TEQSA). It provides a snapshot of selected key financial metrics across the Australian higher education sector. Data in this report has been sourced from TEQSA's 2015 data collection and relates to financial years ended 31 December…

Accelerating cross-border investing activity transformed global financial markets during the latter part of the 20th century. Due to lack of trans-cultural consistency comparability in financial reporting was compromised hindering multinational investment. In light thereof there is a movement afoot among international authorities to converge…

This case asks students to play the role of Doug Grodeckie, Manager of Financial Reporting at Andrew Peller Limited (APL). Doug was asked to prepare a report analyzing Andrew Peller Limited's current tangible long-lived assets disclosures and making recommendations on how best to comply with International Accounting Standard (IAS) 16 Property,…

Purpose: The information technology (IT) sector is a powerful factor in present-day society, and its role in pro-sustainability policies is crucial. This study aims to gain insight into IT students' perspectives on the role of education for sustainable development (ESD) in their academic curriculum as well as to project their attitudes and actions…

Comparisons of US student achievement to other countries, conducted since the 1960s, have received extensive media coverage in the USA. Policy studies have cited these comparisons as evidence that the quality of US educational performance in mathematics and science requires federal intervention. Policy makers have been particularly concerned that…

Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are…

The Australian Council for Educational Research (ACER) is one of the world's leading educational research centres. ACER's mission is to create and promote research-based knowledge, products and services that can be used to improve learning across the life span. This annual report describes ACER's milestones and accomplishments for the 2016-2017…

School principals are responsible for occupational health and safety (OHS) issues that may arise, and they play a critical role in ensuring that health and safety procedures in schools. The purpose of this study is to determine how occupational health and safety practices in schools can be improved with reference to the views of school principals.…

The "PISA 2012 Technical Report" describes the methodology underlying the PISA 2012 survey, which tested 15-year-olds' competencies in mathematics, reading and science and, in some countries, problem solving and financial literacy. It examines the design and implementation of the project at a level of detail that allows researchers to…