Bitcoin and Blockchain: Audit Implications of the Killer Bs

2020 ◽  
Author(s):  
Ryan T Dunn ◽  
J. Gregory Jenkins ◽  
Mark D. Sheldon
Keyword(s):  
Risk Assessment ◽  
Learning Experience ◽  
Learning Objectives ◽  
Financial Statement ◽  
Class Discussion ◽  
Online Retailer ◽  
Student Responses ◽  
Class Assignment

This case examines auditing implications of Bitcoin and blockchain, and is intended for either undergraduate or graduate auditing and assurance courses. Students are asked to engage in aspects of planning and risk assessment for the audit of an online retailer. The case provides an interesting setting to achieve the learning objectives of: 1) identifying risks of material misstatement, 2) linking risks of material misstatement to relevant financial statement assertions, 3) explaining changes in audit procedures for responding to risks, 4) understanding a financial statement auditor's use of service auditor reports, and 5) understanding management specialists and the role they play in an audit. The modular case can be used for in-class discussion or as an out-of-class assignment and requires minimal advance preparation by the instructor. The case may be assigned in part or in its entirety. Student responses indicate the case is interesting and offers a positive learning experience.

In Search of Presence: A Systematic Evaluation of Evolving VLEs

2003 ◽  
Vol 12 (5) ◽  
pp. 512-522 ◽  
Author(s):  
Melissa Markaridian Selverian ◽  
Ha Sung Hwang
Keyword(s):  
Social Presence ◽  
Teaching Strategies ◽  
Learning Experience ◽  
Virtual Learning Environment ◽  
Learning Objectives ◽  
Systematic Evaluation ◽  
Original Research ◽  
Spatial Presence ◽  
Analysis And Synthesis ◽  
High Level

In an attempt to understand better the unique characteristics of an increasing popular, prevalent form of sense-engaging and interactive multimedia learning experience often called the “virtual learning environment” (VLE), this study systematically evaluates and analyzes the findings of seventeen original research studies in terms of technologies, teaching strategies, presence, and learning. This evaluation identifies potentially significant relationships among these variables in VLEs with both low-and high-level learning objectives, from memorization and repetition to analysis and synthesis. The findings suggest, first, that, when technologies and teaching strategies are presented through a one-way immersion of the senses, learners most often respond with experiences of spatial presence; when technologies and teaching strategies are socially interactive in format, learners most often respond with experiences of social presence. This evaluation, importantly, suggests that levels of spatial presence may correlate with the achievement of lower-level learning objectives, that levels of social presence may correlate with the achievement of higher-level learning objectives, and that levels of spatial and social presence together may correlate most strongly with the achievement of higher-level learning objectives. The evaluation, finally, identifies a need and establishes a course for the consideration of presence in future VLE design and research.

scholarly journals Optimalisasi Kemampuan Belajar Anak Berkebutuhan Khusus Melalui Pembelajaran Homeschooling

2020 ◽  
Vol 7 (1) ◽  
pp. 9-17
Author(s):  
Umriaty Umriaty ◽  
Iroma Maulida ◽  
Iroma Maulida
Keyword(s):  
Classroom Management ◽  
Learning Strategies ◽  
Learning Strategy ◽  
Learning Experience ◽  
Learning Objectives ◽  
Visual Methods ◽  
Test Strategies ◽  
Teaching Goals ◽  
Perception Training

One of the problems that can be encountered in children is developmental delay. Children with these limitations certainly need the form of special education services that are adequate and in accordance with the characteristics of the limitations of each child, so they are able to help children with special needs in learning. One form of educational services is the homeschooling program. Therefore researchers were interested in knowing how the steps taken by schools in determining learning strategies, types of learning strategies undertaken and steps in classroom management implemented in ABC'D homeschooling so learning objectives can be achieved. This type of research was observational using qualitative methods with case study design. Respondents in this study amounted to 5 people, namely the principal and representatives of teachers / educators in learning ABC Homes, as well as parents of children who study at ABC Homes, Homes class Mliwis. The results showed the steps carried out at ABCD Homeschooling in determining student learning strategies through stages: identification of the attributes / characteristics of obstacles in children, determining what teaching goals children should be able to achieve after completing a learning experience, choosing learning strategies, choosing material / appropriate materials to achieve goals, test strategies and materials (try it on children), conduct performance evaluations / observe the achievement of goals on children / students. The Learning Strategy applied in ABCD homeschooling was the ABA method, as well as other methods such as the method of task analysis, gradual teaching and motor perception training. Classroom management in homeschooling learning in Mliwis was carried out by placing students according to the type of child barrier and also adapted to the stages of children's abilities in one class. One suggestion that researchers can provide is if possible the need for variations in learning with visual methods (video / film) to help achieve learning objectives.   Keywords: Home shcolling, development delays ABSTRAK   Salah satu permasalahan yang dapat jumpai pada anak-anak adalah keterlambatan perkembangan. Anak-anak dengan keterbatasan tersebut tentu memerlukan bentuk layanan pendidikan khusus yang memadai dan sesuai dengan karakteristik keterbatasan masing-masing anak, sehingga mampu membantu ABK dalam belajar. Salah satu bentuk layanan pendidikan tersebut adalah homeschooling program. Oleh karena itu peneliti tertarik untuk mengetahui bagaimanakah langkah-langkah yang ditempuh sekolah dalam menentukan strategi pembelajaran, jenis strategi pembelajaran yang dilakukan dan langkah-langkah dalam pengelolaan kelas yang dilaksanakan dalam homeschooling ABC’D agar tujuan pembelajaran dapat tercapai. Jenis penelitian ini adalah observasional menggunakan metode kualitatif dengan rancangan disain studi kasus. Responden dalam penelitian ini berjumlah 5 orang yaitu kepala sekolah dan perwakilan guru/pendidik pada pembelajaran Homeschooling ABC’D, serta orangtua murid anak yang belajar di Homeschooling ABC’D kelas Mliwis. Hasil penelitian menunjukkan langkah-langkah yang dilaksanakan di Homeschooling ABCD dalam menentukan strategi pembelajaran siswa melalui tahapan: identifikasi atribut/karakteristik kendala pada anak, menentukan tujuan pengajaran apa yang harus bisa dicapai anak setelah selesai mendapatkan suatu pengalaman belajar, memilih  strategi pembelajaran, memilihan materi/bahan yang sesuai untuk mencapai tujuan, uji strategi dan materi (mencobanya pada anak), melakukan evaluasi performansi /pengamatan pencapaian tujuan pada anak/siswa didik. Adapun Strategi Pembelajaran yang diterapkan di homeschooling ABCD adalah metode ABA, serta metode lainnya seperti metode analisis tugas, pengajaran bertahap dan latihan persepsi motorik. Pengelolaan kelas pada pembelajan homeschooling di Mliwis dilaksanakan dengan cara menempatkan siswa sesuai jenis hambatan anak serta disesuaikan pula dengan tahapan kemampuan anak dalam satu kelas. Salah satu saran yang dapat peneliti berikan adalah jika memungkinkan  perlu adanya variasi pembelajaran dengan metode visual (video/film) untuk membantu mencapai tujuan pembelajaran. Kata Kunci : Homeschooling, keterlambatan perkembangan

scholarly journals The Effect of the COVID-19 Pandemic on Learning Quality and Practices in Higher Education—Using Deep and Surface Approaches

2021 ◽  
Vol 11 (9) ◽  
pp. 462
Author(s):  
Salah Alhammadi
Keyword(s):  
Student Engagement ◽  
Student Learning ◽  
Teaching And Learning ◽  
Learning Experience ◽  
Mode Of Delivery ◽  
Class Discussion ◽  
The Face ◽  
Face To Face Learning ◽  
Future Of Education

This paper explores the student learning experience using technology as an e-learning tool during the COVID-19 pandemic. This article utilized qualitative methods to examine the quality of student learning using deep and surface approaches to understand what influences student engagement with technology. Interviews were conducted with 21 students from various academic majors using deductive content analysis to evaluate their responses. The findings show that technology increased student engagement with class discussion, and students became more informed about lecture material. It is noteworthy that there were some variations in the students’ interpretation of the learning experience with technology, indicating a gap in the quality of learning. Notably, there was an improvement in grades compared to the last online session and the face-to-face learning experience prior to the COVID-19 pandemic, and there were fewer missing quizzes and late assignments. These outcomes may be used to enhance teaching strategies and problem solving within teaching and learning to develop a new mode of delivery. In addition, these findings are important for the future of education in a post-pandemic world.

scholarly journals California Micro Devices Corp.: A Class Discussion Of Auditors Ethical, Legal, And Professional Responsibilities

2005 ◽  
Vol 1 (4) ◽  
pp. 41-48
Author(s):  
Freddie Choo ◽  
Kim Tan ◽  
Robin Wagner
Keyword(s):  
Financial Reporting ◽  
Ethical Issues ◽  
Learning Experience ◽  
Class Action ◽  
Legal Responsibility ◽  
Class Discussion ◽  
Fraudulent Financial Reporting ◽  
Open Discussion ◽  
High Level ◽  
Demand Patterns

This short case is best for an open discussion in an upper-division auditing class. The class discussion questions intensify students learning experience on (1) auditors ethical responsibility to resolve tough ethical issues, (2) auditors legal responsibility to detect fraudulent financial reporting, and (3) auditors professional responsibility to conform to auditing standards. Additional class discussion questions, optional hands-on internet experience, and class discussion guide are provided. The case illustrates how a high-technology company succumbed to the pressure of unrealistic financial goals in an industry that is characterized by rapid technology change, intense competitive pressure, and volatile demand patterns for computer chips. High-level management at the company orchestrated fraudulent financial reporting schemes by creating fictitious sales and shipping bogus inventories. The fraud was uncovered only after the companys Board of Directors appointed a third auditor to investigate the sophisticated fraudulent schemes. However, the action came a little too late as the shareholders began to file class-action securities lawsuits against the company and its former auditor.

scholarly journals Using an “Escape Room” toolbox approach to enhance pharmacology education

2017 ◽  
Vol 8 (4) ◽  
pp. 89 ◽  
Author(s):  
Melinda Hermanns ◽  
Belinda Deal ◽  
Ann M. Campbell ◽  
Shawn Hillhouse ◽  
J. Brian Opella ◽  
...  
Keyword(s):  
Nursing Students ◽  
Learning Strategies ◽  
Qualitative Method ◽  
Learning Experience ◽  
Classroom Setting ◽  
Student Responses ◽  
First Semester ◽  
Cardiovascular Medications ◽  
Nursing Literature ◽  
Teaching Learning

Background: Faculty are encouraged to use a variety of teaching/learning strategies to engage nursing students. While simulation and games are now common, there were no reports in the nursing literature using an “escape room” concept. Escape rooms use an entertainment approach as teams engage in critical thinking to solve puzzles and find clues to escape a room. In the classroom setting, this concept is modified to solve a mystery by finding various objects through a series of puzzles to locate clues. Some of these games involve finding numerical clues to open locks on a box, such as a toolbox. The purpose of this study was to describe the use of a toolbox gaming strategy based on an escape room concept to help students learn about cardiovascular medications in a pharmacology course.Methods: This pilot study employed a descriptive qualitative method to investigate an approach to pharmacology education. The sample consisted of first semester nursing students.Results: Student responses to criteria-based questions resulted in three themes: engaging, teamwork, and frustration, related to using a toolbox scenario strategy as a pathway to learning.Conclusions: This descriptive study yielded mixed results from the students who were frustrated by time constraints but engaged in the learning experience. Lessons are offered for future improvements.

Business Modeling to Improve Auditor Risk Assessment: An Investigation of Alternative Representations

2014 ◽  
Vol 28 (2) ◽  
pp. 231-256 ◽  
Author(s):  
J. Efrim Boritz ◽  
Carla Carnaghan ◽  
Paulo S. Alencar
Keyword(s):  
Risk Assessment ◽  
Business Model ◽  
Business Models ◽  
Financial Statement ◽  
Alternative Methods ◽  
Audit Risk ◽  
Strategic Goals ◽  
Diagrammatic Representations ◽  
Model Components ◽  
The Relationship

ABSTRACT This study investigates the effects of alternative methods for documenting business models on audit risk assessment behavior. We consider tabular versus diagrammatic representations of the relationship between business model components such as environmental factors, strategic goals, internal processes and resources, and financial statement accounts. Multiple scenarios based on a real company were constructed and 24 participants, including audit partners, managers, and novice auditors performed a risk assessment for each scenario, presented in either a diagrammatic or a tabular format. The participants' verbal discussions as they performed the risk assessments were tape recorded, transcribed, and coded. A content analysis of the participants' coded verbal behavior indicates that the tabular presentation appears to elicit more frequent mention of accounts by the participants, while the diagram format leads to more mentions of other business model components. There is also some evidence of expertise effects. This study indicates that a tabular presentation can possess many of the benefits often associated with a diagrammatic representation. However, in our study, obtaining such benefits involved the deliberate structuring of the tabular presentation to organize the components of the business model and the links between them and financial statement accounts.

Evaluation of Network Operating System Security Controls

2003 ◽  
Vol 18 (3) ◽  
pp. 291-306 ◽  
Author(s):  
Cheryl L. Dunn ◽  
Gregory J. Gerard ◽  
James L. Worrell
Keyword(s):  
Operating System ◽  
Learning Experience ◽  
Simulated Data ◽  
System Security ◽  
Financial Statement ◽  
Security Controls ◽  
Related Risk ◽  
Course Material ◽  
Operating System Security ◽  
System Access

Systems and financial statement auditors are often responsible for evaluating compliance with system security controls as part of their annual audit procedures. This assignment provides a practical learning experience that relates your course material to actual tasks practitioners perform. You are provided with simulated data from a realistic company example and are asked practitioner-relevant questions covering a variety of issues related to network operating system access. Monitoring and limiting network operating system access and mitigating the related risk is crucial since any application (including accounting applications) can be accessed, and potentially compromised, through the network operating system.

Transcreation and Creativity in Higher Education

2022 ◽  
pp. 68-86
Author(s):  
Mar Díaz-Millón ◽  
Juncal Gutiérrez-Artacho ◽  
María-Dolores Olvera-Lobo
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Qualitative Analysis ◽  
Learning Experience ◽  
Learning Objectives ◽  
Analysis Software ◽  
Spanish Translation ◽  
Promising Line ◽  
The University

New professional profiles have recently emerged in the translation sector. Within these, transcreation is worth mentioning. Nevertheless, transcreation training is not yet extended within higher education in translation and interpreting. The main objective of this chapter is to present a task-based learning experience introduced in a French-Spanish translation course at the University of Granada (Spain), aimed at promoting transcreation and transcreation skills. This is divided into (1) to describe the task-based proposal, the materials and methods used, and its learning objectives and (2) to identify the strategies the students put into play. Students' answers were processed with the qualitative analysis software NVivo. Results show that students activated creative strategies to adapt linguistically and culturally the materials proposed and displayed cross-curricular competences such as creativity or decision-making. Including transcreation in translation and interpreting training seems a promising line of research. Nevertheless, further progress is needed in the evaluation of transcreation.

Content Areas

2011 ◽  
pp. 24-49
Author(s):  
Lisa Dawley
Keyword(s):  
Learning Experience ◽  
Lesson Plan ◽  
Deep Understanding ◽  
Learning Objectives ◽  
Content Areas ◽  
Online Tool ◽  
Online Tools ◽  
Specific Learning ◽  
Over Time

The strengths and weaknesses of each tool are discussed in detail, and educators are taught to match the strengths of the specific tool to the learning objectives they seek to achieve in their courses. Multiple examples of objectives and online learning activities are provided to help instill a deep understanding of the power of each online tool. This leaves you with a long-term ability to adapt your own curriculum over time, because you have learned options for using a variety of online tools to achieve specific learning objectives. Finally, each chapter includes a sample lesson plan that demonstrates how to integrate the tool into the learning experience. These ideas and activities provide tried and true suggestions for creating an online environment that engages and empowers learners for success. And when your students are successful in learning, you are successful in teaching.

Engaging Multimedia in the HEL Classroom

2017 ◽  
Author(s):  
Natalie Gerber
Keyword(s):  
Social Media ◽  
Student Engagement ◽  
Learning Experience ◽  
Class Discussion ◽  
Media Messages ◽  
History Of ◽  
Youtube Videos ◽  
Relevant Class

This chapter explains how incorporating podcasts and multimedia sources (audio and TV clips, social-media messages, etc.) into a History of English course can lead not only to the greatest student engagement but also to a significantly richer learning experience. This chapter will reflect upon both what these materials are and why they should be so meaningful for students, as well as how these materials are also satisfying and engaging to the scholar/teacher. Specific examples of podcasts, YouTube videos, and Internet memes are mentioned, along with relevant class discussion prompts or out-of-class assignments.

Sign in / Sign up

Export Citation Format

Share Document