Social Sciences Education eJournal最新文献

{"title":"Supplemental Readings and Practice Problems for ‘What Counts and What Gets Counted’","authors":"Jeremiah W. Bentley","doi":"10.2139/SSRN.3117074","DOIUrl":"https://doi.org/10.2139/SSRN.3117074","url":null,"abstract":"Full paper is available at: https://ssrn.com/abstract=2427106 \u0000 \u0000“What Counts and What Gets Counted” (Bloomfield 2016) is an innovative way of teaching managerial accounting. The 1st edition of the book won the 2014 Jim Bulloch Award for Innovations in Management Accounting Education, and has only gotten better since then. However, the book suffers from two significant limitations. First, the book was intended primarily for MBA students, not for accounting undergrads. As a result, the book doesn’t go into sufficient depth on some of the technical topics that accounting majors need to understand. Second, the book lacks a bank of practice problems and solutions for students to use as they are learning material. \u0000 \u0000Here I present two supplemental readings and a set of practice problems that can be used to supplement “What Counts and What Gets Counted” and make it more appropriate for use by undergraduate accounting majors. \u0000 \u0000Send error information to Jeremiah Bentley - UMass Amherst.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124417531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Health, Education and Economic Growth Nexus: Evidence from Middle Income Countries","authors":"H. Siddique, Ghulam Mohey-ud-din, A. Kiani","doi":"10.31703/GSSR.2018(III-IV).05","DOIUrl":"https://doi.org/10.31703/GSSR.2018(III-IV).05","url":null,"abstract":"Health and education are indispensable factors for economic growth. This study examines the role of health and education in economic growth for 76 middle income countries during 1991-2016, using fixed and random effect approaches. The empirical findings demonstrates that a progressive link among life expectancy and economic growth while inverse association exists between infant mortality and economic growth. The outcomes of FE and RE models stated that secondary and tertiary level education contribute to increase in economic growth. The results also shows capital's encouraging impact on growth, while the labor has negative influence to economic growth. The impact of life expectancy, infant mortality, enrollment in secondary and tertiary education on economic growth is stronger in upper middle income countries (UMIC) with comparison to lower middle income countries (LMIC). The study recommended that economies should focus on education and better health facilities towards betterment especially in lower income states.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131995153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Assessment in Accounting: Concept and Tools","authors":"O. Fomina, V. Sopko, Oleksandr Zadniprovskyi, O. Kyiashko, Mariana I. Muzychuk, O. Hryhorenko, I. Martyniv, Iryna Musteca, O. Moshkovska, T. Lositska, Yulia Manachynska, Svitlana Luchyk, Volodymyr Yevdoshchak, Serhii Bai, G. Piatnytska, Anna Hats, Klavdiia Yatsyshyna","doi":"10.21303/978-9949-7316-3-3","DOIUrl":"https://doi.org/10.21303/978-9949-7316-3-3","url":null,"abstract":"The monograph is devoted to the study of the valuation in accounting (financial, managerial, actuarial) accounting, in the interests of business management and information support for interested parties.\u0000\u0000Reliable standing display of all accounting objects is carried out through the mechanisms of evaluation. Modern change of their dominants in the system of international standards consists, in particular, in a gradual transition first to the widespread use of fair value measurement, and then to the mixed assessment model, as well as polyvariability in valuation for financial and management accounting, the use of actuarial mathematics in determining the value business. This requires the development of elements of a particular system, presented in the work.\u0000\u0000The study of complex objects is impossible without an evolutionary retrospective, periodization and systematization of their development trends. Therefore, it is important to establish a valuation for the genesis as a tool for accounting and managing and implementing forecasts for its near future. \u0000\u0000The transparency and validity of the formation of data on the cost of accounting objects and, on their basis, a reliable representation of the elements of financial statements, is a matter of internal contradiction – between the categorical requirements of institutional and legal norms and the evaluator of subjectivity of the valuer. Ways to mitigate this contradiction, through the variability of accounting policies for valuation for various purposes and various objects, are also explored in the work. Each economic entity is closely associated with stakeholders, groups of influence, which causes the need to study the relationship between the degree of satisfaction of groups of value influence and the value of the enterprise itself for such groups. To determine the degree of this dependence, an analysis of the sensitivity of the enterprise’s value to the satisfaction of the groups of value influence is conducted, making it possible to identify priority areas for their future activities.\u0000\u0000The monograph is intended for researchers, teachers, graduate students and doctoral students, university students, accountants and managers, other professionals interested in evaluation problems.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125016763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Management Education: Problems and Solutions","authors":"Philip J, Rajaram Sukumar","doi":"10.2139/ssrn.3491571","DOIUrl":"https://doi.org/10.2139/ssrn.3491571","url":null,"abstract":"Prof. J. Philip, Principal Founder & Chairman, Xavier Institute of Management & Entrepreneurship (XIME) Bangalore, in a free-wheeling interaction with Rajaram Sukumar, analyses what needs to be done to make India’s management education more meaningful.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116022821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Oxford Handbook of Children and the Law","authors":"J. Dwyer","doi":"10.1093/oxfordhb/9780190694395.001.0001","DOIUrl":"https://doi.org/10.1093/oxfordhb/9780190694395.001.0001","url":null,"abstract":"This volume of collected essays by many of the world’s leading scholars of child welfare and law combines thorough research on a comprehensive range of legal issues salient in children’s lives with the most sophisticated theoretical and policy analysis of the law, informed by the most current empirical research on child development and welfare. The book’s organization follows the life of a child, more or less, chronologically from pre-birth to adolescence and, correspondingly, a sequence of ever-widening social spheres, from the womb to family to society to the world. The topical range is great, encompassing assisted reproduction, protection of fetuses, parentage, child maltreatment, medical care, education, custody disputes, children’s privacy, delinquency, minimum age laws, and strategies for advocating for youths. There is also substantial geographic breadth; the authors of the volume’s chapters represent four continents and roughly a dozen countries. A unifying feature of the volume is that all chapters put children at the center of attention; the authors write about topics relating to children within their respective areas of expertise from a perspective that focuses first and foremost on how the law impacts children’s wellbeing and experience of life. This often produces unfamiliar, thought-provoking conclusions. The Handbook constitutes an invaluable reference as well as a stimulating course text.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"61 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131611754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Commentary: Trademark Strength and Fame: The Federal Circuit Corrects the Trademark Trial and Appeal Board","authors":"J. Thomas McCarthy","doi":"10.2139/ssrn.3266138","DOIUrl":"https://doi.org/10.2139/ssrn.3266138","url":null,"abstract":"In May 2017 the Court of Appeals for the Federal Circuit in the Joseph Phelps Vineyards case reversed the United States Patent and Trademark Office’s Trademark Trial and Appeal Board (TTAB) for improperly applying the “strength” factor as a yes-no decision when analyzing the likelihood of confusion issue. Rather, strength should be a sliding scale. This commentary explores the meaning and significance of the Joseph Phelps Vineyards decision. For a senior user’s mark that is only moderately strong in the marketplace, change brought about by this decision could strengthen the claim that a challenged application or registration is likely to cause confusion.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"370 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122779210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"From the Editors (Foreword)","authors":"Anthony E. Varona, Camille A. Nelson","doi":"10.2139/ssrn.3367963","DOIUrl":"https://doi.org/10.2139/ssrn.3367963","url":null,"abstract":"The co-editors' foreword to the Journal of Legal Education Summer 2018 issue, devoted to international legal education.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116168539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Using Cognitive Mapping to Longitudinally Measure Political Brand Associations","authors":"E. Macdonald, R. Sherlock, J. Hogan","doi":"10.2139/ssrn.3239160","DOIUrl":"https://doi.org/10.2139/ssrn.3239160","url":null,"abstract":"This paper uses cognitive mapping techniques to understand how political brand equity is formed, and how it differs, and changes, from the perspective of citizens, across the four largest Irish political parties, between 2013 and 2016. The paper assesses the fundamental aspects of branding and brand equity, focusing upon the concept of brand associations and their strength, favourability and uniqueness. The results constitute a first attempt to longitudinally explore changing political brand associations through cognitive mapping techniques, using primary data generated with the participation of hundreds of citizens. Our findings suggest that this approach can contribute to our understanding of how and why political brand associations change over time.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125192762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reducing Hot Water Consumption: Testing the Effectiveness of Citizen Science and Community-Based Social Marketing in University Residence Halls","authors":"Shelby Kantler, M. Gulick, Bjorn Hoffman, Maya Bittmann, Amy Fisher","doi":"10.2139/ssrn.3227101","DOIUrl":"https://doi.org/10.2139/ssrn.3227101","url":null,"abstract":"Purpose: This project aims to reduce the amount of energy used in campus residence halls to heat water, the second largest single source of energy consumption after space heating. Design/methodology/approach: This project combines a citizen science approach — in which students gather and analyze data about their own hot water use — with community-based social marketing methods — in which researchers identify the barriers to students’ conservation efforts and develop strategies to help them overcome these obstacles to reduce their consumption. Students’ self-recorded data on shower temperature and duration, and their responses to focus-group discussions and surveys are analyzed. Findings: Approximately 1500 shower times were self-recorded during the month of October and 22% of participants filled out the survey. Approximately 72% of respondents reported taking advantage of the self-reporting infrastructure, and 33% of participants reported that this project made them change their shower habits while 74% found that the presence of the self-recording equipment made them more mindful of the temperature and duration of their showers. Originality/value: Recent studies on energy consumption and conservation at institutes of higher education, including [institution name], have focused almost exclusively on energy-reduction competitions between residence halls, savings which have not been sustained beyond the competition. In contrast, this project illustrates the potential of using a different model to promote sustainable behavior and energy conservation.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116424108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Foundations of Insider Environmental Law","authors":"J. Rosenbloom, Keith H. Hirokawa","doi":"10.2139/ssrn.3232217","DOIUrl":"https://doi.org/10.2139/ssrn.3232217","url":null,"abstract":"Our essay questions how we understand local governance of the environment. From the perspective of those outside a city, the city can be understood through an external perception of what is “good” or “bad” about the city. One might visit a city to witness the location of natural wonders, architectural or artistic features, and famous marketplaces, or events such as concerts, marches, and parades. The visitor can say, “I was there” or “I have seen that.” However, there is something missed by the outsider that is captured when an individual and a community declare, “this place is us.” This perspective, what we call the “insider’s perspective,” prioritizes the knowledge that emerges from the insider’s place-based viewpoint, including local values, relationships, myths, and mysteries. The insider perspective illuminates the attachment between local community and environmental features, and, in a meaningful way, helps to explain why that attachment is translated into local regulation of the environment. This view of local environmental regulation is “Insider Environmental Law.” It is the result of a community’s engagement with a particular local environment, the development of that community’s identity in a specific environmental context, and even the community’s survival and flourishing against the challenges and opportunities that are felt locally. By distinguishing an insider’s from an outsider’s perspective, an analysis of local governance can view local regulation in a way more consistent with local communities and provide a better understanding of why communities do what they do. In the essay, we explore classic rationales explaining local governance, including representation, democracy, participation, and a commitment to good and efficient governance. Relying on objective, uniformly practiced governance values, the rationales explain some aspects of local governance. In our view, however, the decentralization theories miss an important point about local governance. Specifically, there is no space reserved for the “here” — no space for the consideration of the manner in which place plays a role in the development of community identity and values and how that translates into local regulation.","PeriodicalId":160212,"journal":{"name":"Social Sciences Education eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129985157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}