The City of Providence, RI: A Case Examining the Financial Condition of a U.S. Municipality

2015 ◽  
Vol 30 (2) ◽  
pp. 127-139
Author(s):  
Christine E. Earley ◽  
Nancy Chun Feng ◽  
Patrick T. Kelly
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Problem Solving Skills ◽  
Financial Status ◽  
For Profit ◽  
Financial Condition ◽  
Accounting Courses ◽  
Conducting Research ◽  
The City

ABSTRACT This case is intended for use in a wide variety of learning contexts, including undergraduate and graduate government and not-for-profit accounting courses, advanced accounting courses, public policy courses, along with courses that address municipal pensions at the college or university level, or other training programs. The case achieves four primary objectives: developing proficiency in ratio analyses for a municipality, conducting research related to the financial status of a municipality, improving critical thinking and problem-solving skills, and developing an awareness of potential public interest issues facing municipal leaders. We find that students benefit from analyzing the financial condition of the City of Providence, RI and develop critical thinking skills through their analyses.

Accounting for Giraffes at a For-Profit Zoo - A Case Study

2015 ◽  
Vol 1 (1) ◽  
pp. 99
Author(s):  
James Penner ◽  
Jagjit Singh Saini
Keyword(s):  
Critical Thinking ◽  
Learning Experience ◽  
Real Life ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Financial Accounting ◽  
Problem Solving Skills ◽  
Generally Accepted Accounting Principles ◽  
For Profit ◽  
Real Life Situation

This case is based on the accounting at a for-profit zoo. It provides students with an opportunity to explore and apply the Accounting Standards Codification (ASC) using a real-life example. This case challenges the students to use critical thinking skills to identify the relevant standards, as there is no direct reference in the ASC for accounting at a for-profit zoo.  An assessment of the students indicates that the case provides a useful learning experience in interpreting and applying the authoritative Generally Accepted Accounting Principles (GAAP) in a real-life situation. Additionally, the assessment results indicate that the case helps students to enhance their critical thinking, teamwork and problem-solving skills. This case could be used in any intermediate or advanced financial accounting class in which students are expected to use the ASC and learn the application of GAAP.    

Second Round Electronics: A Case for Critical Thinking

2013 ◽  
Vol 28 (4) ◽  
pp. 983-989 ◽  
Author(s):  
Nathalie Johnstone ◽  
Brandy Mackintosh ◽  
Fred Phillips
Keyword(s):  
Critical Thinking ◽  
Financial Reporting ◽  
Emerging Technologies ◽  
Financial Statements ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Financial Accounting ◽  
Class Discussion ◽  
For Profit ◽  
Writing Assignment

ABSTRACT This instructional case requires students to provide advice to a client who is currently the sole owner of a for-profit company that reconditions and sells used electronics. The client is considering purchasing a similar company with the vision of expanding into the sales and service of emerging technologies. The target company's unaudited financial statements contain questionable accounting choices and judgments that appear to enable the company to meet external financial reporting constraints. In their role as financial advisers, students are expected to use critical thinking skills to identify and evaluate questionable choices in the target company's financial statements. This case is suitable for use in introductory and intermediate financial accounting as well as introductory auditing and assurance courses, and can be used as a context for in-class discussion, as a basis for exam questions, and/or as a writing assignment. Assessment rubrics and Teaching Notes accompany the case for use by instructors.

scholarly journals Problem Based Learning Learning Model improve Critical Thinking Ability

2021 ◽  
Vol 3 (4) ◽  
pp. 46
Author(s):  
Deviana Yulianti
Keyword(s):  
Critical Thinking ◽  
Elementary Schools ◽  
Problem Solving ◽  
Problem Based Learning ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Problem Solving Skills ◽  
Critical Thinking Ability ◽  
Thinking Ability ◽  
Learning Guide

<p><em>The demands of the 2013 curriculum ideally are that learning is able to develop 4C skills, one of which is critical thinking and problem-solving skills (Critical-Thinking and Problem-Solving Skills), namely being able to think critically, laterally, and systematically, especially in the context of problem solving. In fact, students' critical thinking skills have not been maximally developed, especially in elementary schools. The learning process in elementary schools currently requires problem-based learning that requires students to actively carry out investigations in solving problems and the teacher acting as a facilitator or learning guide will be able to shape the ability of students to think critically. The purpose of this research is to describe the concept of Problem Based Learning (PBL), the concept of critical thinking ability, and the relationship between Problem Based Learning (PBL) and critical thinking ability. The results of the Problem Based Learning (PBL) model improve critical thinking ability.</em></p>

scholarly journals Reflection method used in clinical practices in nursing students effects on problem solving skillsHemşirelik öğrencilerinde klinik uygulamalarda kullanılan reflekşın yönteminin problem çözme becerisine etkisi

2016 ◽  
Vol 13 (3) ◽  
pp. 4931
Author(s):  
Fatma Tanrıkulu ◽  
Funda Erol ◽  
Yurdanur Dikmen
Keyword(s):  
Critical Thinking ◽  
Nursing Students ◽  
Problem Solving ◽  
Clinical Application ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Clinical Environment ◽  
Reflection Method ◽  
Clinical Practices ◽  
Problem Solving Skills

Aim: This study was conducted to observe the efficiency of the reflection method used in clinical practices in nursing students and the examination of the effects and problem solving skills.Method: The samples of this study consist of 50 freshmen students of Sakarya University Nursery Department.  The data were collected with the Evaluation Form on the Students’ Perception Related to the Reflection Method. In the analysis of the data, number, percentage, standard deviation, and t test in related groups were applied.Results: A large portion of the students (76.0%) stated that with the application of this method on clinical application, they found the opportunity to evaluate themselves in different perspectives, 78.0% stated this method was helpful on reviewing their positive or negative experiences in the clinical application fields and application of this method positively developed the critical thinking skills in the process of patient care. 74% of the students stated that, the reflection application should be carried out with the accompaniment of the educators and for the situation to be analyzed correctly in the reflection application, they required assistance from the educators. The PSI points average was determined difference to statistically meaningless.Conclusion: According to the results of the study, it was determined reflection application on clinical application of nursery students has a positive effect on the students’ self-awareness, in the development of critical thinking skills, also the realization of the problems the students face with in the clinical environment by the students and their explanations on experiences with solving these problems, however the reflection method does not effect their problem solving skills. ÖzetAmaç: Bu araştırma hemşirelik öğrencilerinde klinik uygulamalarda kullanılan reflekşın yönteminin problem çözme becerisine etkisini incelemek amacıyla yapılmıştır.Gereç ve Yöntem: Bu araştırmanın örneklemini Sakarya Üniversitesi Hemşirelik Bölümü birinci sınıfta öğrenim gören 50 öğrenci oluşturmuştur. Veriler “Reflekşın Yöntemine İlişkin Öğrencilerin Algılarını Değerlendirme Formu” ile “Problem Çözme Envanteri (PÇE)” kullanılarak toplanmıştır. Verilerin analizinde sayı, yüzde, ortalama, standart sapma ve bağımlı gruplarda t testi kullanılmıştır.Bulgular: Öğrencilerin büyük bölümü (%76.0) klinik uygulamada bu yöntemin kullanılması ile kendilerini farklı açılardan değerlendirme fırsatı bulduklarını, %78’i bu yöntemin klinik uygulama alanlarında olumlu ya da olumsuz deneyimlerini gözden geçirmelerine yardımcı olduğunu ve hasta bakımı sürecinde eleştirel düşünme becerilerini olumlu olarak geliştirdiğini belirtmiştir. Öğrencilerin %74’ü reflekşın uygulamasının eğitimciler eşliğinde yapılması gerektiğini ve reflekşın uygulamasında durumun doğru analiz edilebilmesi için eğitimcilerin desteğine ihtiyaç duyduğunu belirtmiştir. Ancak öğrencilerin PÇE puan ortalamaları arasındaki farkın istatistiksel olarak anlamlı olmadığı saptanmıştır (p>0,05).Sonuç: Sonuç olarak, hemşirelik öğrencilerinde klinik uygulama eğitiminde reflekşın yönteminin; öğrencilerin kendini tanımasına, eleştirel düşünme becerilerinin artmasına, ayrıca öğrencilerin klinik ortamda yaşadıkları sorunları fark etmelerine ve bu sorunları nasıl çözümleyeceklerine yönelik deneyimlerini açıklamasına olumlu katkı sağlamıştır. Ancak öğrencilerin problem çözme becerilerini etkilemediği saptanmıştır.

scholarly journals Teaching Managing Sustainability to Non-business Undergraduates

2014 ◽  
Vol 2 (3) ◽  
pp. 1-9
Author(s):  
Nancy A. Hubbard
Keyword(s):  
Critical Thinking ◽  
Sustainable Management ◽  
Management Education ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Business Majors ◽  
Problem Solving Skills ◽  
Transformational Education ◽  
Challenges And Opportunities ◽  
Business Undergraduates

This paper reviews the challenges and opportunities facing business and environmental management education while outlining pedagogies recommended for creating an environment which encourages transformational education. This approach, deemed ‘fluidity teaching’ is used to teach managing sustainability to non-business majors with the objective of promoting critical thinking and heightened problem solving skills. The course positively impacted student’s awareness of sustainable management complexities and solutions. Techniques utilized help students gain ownership of their learning process and knowledge gathering thus allowing them to make multidisciplinary linkages and offer complex suggestions across boundaries. Finally, students’ assessments indicated they felt they developed critical thinking skills which lead to rich discussions and ‘thinking for themselves’ in determining viable solutions in sustainability issues.

scholarly journals Investigating the Impact of Model Eliciting Activities on Development of Critical Thinking

2013 ◽  
Author(s):  
Brian Frank ◽  
Jake Kaupp ◽  
Ann Chen
Keyword(s):  
Critical Thinking ◽  
Engineering Students ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Learning Assessment ◽  
First Year ◽  
First Year Students ◽  
Problem Solving Skills ◽  
Model Eliciting Activities ◽  
The Impact

This paper presents a portion of a study on how model eliciting activities (MEAs) impact critical thinking development in first year engineering. Model eliciting activities (MEAs) are realistic problems used in the classroom that require learners to document not only their solution to the problems, but also their processes for solving them. Studies have shown MEAs to be valuable in helping students to develop conceptual understanding, knowledge transfer , and generalizable problem--‐solving skills. This study is investigating the impact of the MEA- integrated course on students’ development of critical thinking skills. Ultimately, the team aims to determine whether the MEA-integrated course facilitates students’ critical thinking. During the fall semester of the 2012/2013 academic year three instruments will be used to evaluate the critical thinking skills (CTS) of first year engineering students. These instruments will be used as both a pre--‐ and post--‐test in order to benchmark CTS of the incoming first year students, and determine the effectiveness of MEA instruction on developing student critical thinking ability. These instruments are the Cornell Critical Thinking Test Level Z (Cornell Z), the International Critical Thinking Essay Test (ICTET) and the Collegiate Learning Assessment (CLA). This paper will present the preliminary findings from analysis of the MEA results and pre and post tests from the study.

Developing Students’ Critical Thinking Skills Using the Field Laboratory for Geography Education (Case Study on Mount Galunggung, Tasikmalaya, West Java, Indonesia)

2021 ◽  
Vol 12 (3) ◽  
pp. 2636-2643
Author(s):  
Ruli As’ari Et.al
Keyword(s):  
Critical Thinking ◽  
Function Analysis ◽  
Thinking Skills ◽  
Community Services ◽  
Geography Education ◽  
Critical Thinking Skills ◽  
Space Environment ◽  
Field Function ◽  
Problem Solving Skills ◽  
Field Laboratory

Purpose of the study: This study aimed to analyze the needs of the field laboratory for geography education which functions as an outdoor learning medium. Methodology: The method applied in this study was descriptive qualitative research using three stages, namely preliminary needs analysis studies, field analysis studies through observation and satellite image overlay, and field function analysis for learning purposes. Main Findings: The results indicated that the open space (environment) can function as a laboratory that can be used for teaching and learning, research, and community services. In addition, critical thinking skills that can be developed in the field laboratory for geography education included analytical skills, synthetical skills, identifying and problem-solving skills, concluding skills, and evaluating or assessing skills. Applications of this study: This study provides geography teachers with information to develop a field laboratory as a learning resource. Novelty: There are very few studies that examine field laboratories, whereas field laboratories are indispensable to develop students’ critical thinking skills.

scholarly journals AN ANALYSIS OF STUDENT’S CRITICAL THINKING SKILLS IN PHYSICS LESSON IN SMA 8 PEKANBARU

2019 ◽  
Vol 7 (1) ◽  
pp. 11
Author(s):  
Afrima Nori ◽  
Zulirfan Zulirfan ◽  
Zuhdi Ma’aruf
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Problem Solving Skills ◽  
Average Percentage ◽  
Critical Thinking Ability ◽  
Sample Data ◽  
Thinking Ability ◽  
High Level ◽  
High Level Thinking

Critical thinking ability is one of the high-level thinking skills that are problem solving skills essentially. Themain purpose of this research is to describe the level of students' critical thinking skills in physics subjects atSMAN 8 Pekanbaru. The population in the study were 316 students of grade 11 of SMAN 8 Pekanbaru.Samples were taken by purposive sampling so that a sample of 33 students. The instrument of this research isa test of critical thinking skills which is based on 12 indicators of critical thinking skills. Data was collectedby giving a test of critical thinking skills to the sample. Data analysis in this study used descriptive, whichprovide an overview of the level of critical thinking skills. The results of this study provide information thatthe average percentage of critical thinking skills students of SMAN 8 Pekanbaru is 50.88% with a moderatelevel of critical thinking ability.

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