An Analysis on Utility of Accrual Double Entry Accounting in Korean Public Schools

2020 ◽  
Vol 35 (1) ◽  
pp. 61-82
Author(s):  
Joon Yul Choi
Keyword(s):  
2021 ◽  
Vol 20 (2) ◽  
pp. 9
Author(s):  
GILDA GUIMARAES ◽  
BETANIA EVANGELISTA ◽  
IZABELLA OLIVEIRA

The definition of table has not been introduced in Brazilian textbooks for the early years of elementary school. We see that charts and databases have been named tables but are not approached in the same way. This makes it impossible for students to differentiate between them, which may cause learning difficulties. Therefore, it is essential that we reflect on students' knowledge about table, which is an instrument that systematizes information so that they can visualize reality. Thus, the aim of this study was to analyze the knowledge students from the 1st to 5th grade of elementary school have about representations in tables. To this end, 325 students (6 to 10 years old from 19 classes from different public schools in Greater Recife) participated. Students were asked to answer six activities individually, four of interpretation of a single and a double entry table with qualitative and quantitative variables, and two activities involving the construction of a table from a database or set of figures that needed to be classified. The results show that students’ performance progress in all activities, and that they present better performance in table interpretation than in table construction. Since the 1st grade the students were able to construct tables with one variable, however, to construct a table with two variables showed to be very difficult even for the 5th graders. In all grades the students had difficulties to make decisions based on the data presented, what is the function of table representation. This may be due to the absence of teaching practices focused on the table as a learning object. Abstract: Portuguese A definição de tabela não foi introduzida nos livros didáticos brasileiros dos anos iniciais do Ensino Fundamental. Observamos que quadros e bancos de dados vêm sendo nomeados de tabelas e não são abordados da mesma maneira. Isso causa uma indiferenciação entre os mesmos e dificulta a aprendizagem. Então, é fundamental refletir sobre os conhecimentos dos alunos sobre tabelas, uma vez que essas têm a função de sistematizar informações para que se possa ter uma visão da realidade. Assim, o objetivo desse estudo foi analisar o conhecimento de alunos do 1º ao 5º ano do Ensino Fundamental sobre representações em tabelas.  Para tal, participaram 325 alunos (6 a 10 anos de idade de 19 turmas de diferentes escolas públicas do Grande Recife). Foi solicitado aos alunos que individualmente respondessem seis atividades, quatro de interpretação de tabelas simples e de dupla entrada, com variáveis qualitativas e quantitativas e duas atividades envolvendo construção de tabelas, a partir de um banco de dados ou de um conjunto de figuras que precisavam ser classificadas. Os resultados mostram que o desempenho dos alunos evolui em todas as atividades, e que eles apresentam melhor desempenho na interpretação de tabelas do que na construção de tabelas. De o 1º ano os alunos conseguiram construir tabelas com uma variável, porém, construir uma tabela com duas variáveis mostrou-se muito difícil mesmo para os alunos do 5º ano. Em todas os anos os alunos tiveram dificuldade em tomar decisões a partir dos dados apresentados e compreender a função das representações em tabelas. Tais dificuldades podem ser em função da ausência de práticas de ensino focadas na tabela como objeto de aprendizagem. 


1978 ◽  
Vol 9 (1) ◽  
pp. 17-23
Author(s):  
Karen Navratil ◽  
Margie Petrasek

In 1972 a program was developed in Montgomery County Public Schools, Maryland, to provide daily resource remediation to elementary school-age children with language handicaps. In accord with the Maryland’s guidelines for language and speech disabilities, the general goal of the program was to provide remediation that enabled children with language problems to increase their abilities in the comprehension or production of oral language. Although self-contained language classrooms and itinerant speech-language pathology programs existed, the resource program was designed to fill a gap in the continuum of services provided by the speech and language department.


1977 ◽  
Vol 8 (4) ◽  
pp. 250-255 ◽  
Author(s):  
Hildegarde Traywick

This paper describes the organization and implementation of an effective speech and language program in the public schools of Madison County, Alabama, a rural, sparsely settled area.


1986 ◽  
Vol 17 (3) ◽  
pp. 230-240 ◽  
Author(s):  
Lou Tomes ◽  
Dixie D. Sanger

A survey study examined the attitudes of interdisciplinary team members toward public school speech-language programs. Perceptions of clinicians' communication skills and of the clarity of team member roles were also explored. Relationships between educators' attitudes toward our services and various variables relating to professional interactions were investigated. A 64-item questionnaire was completed by 346 randomly selected respondents from a two-state area. Classroom teachers of grades kindergarten through 3, teachers of grades 4 through 6, elementary school principals, school psychologists, and learning disabilities teachers comprised five professional categories which were sampled randomly. Analysis of the results revealed that educators generally had positive attitudes toward our services; however, there was some confusion regarding team member roles and clinicians' ability to provide management suggestions. Implications for school clinicians were discussed.


1988 ◽  
Vol 19 (4) ◽  
pp. 423-427 ◽  
Author(s):  
Gail Ruppert Houle

This study investigated factors that influence public school speech-language pathologists' acceptance and/or resistance to computer technology. Significant differences were found between speech-language pathologists who are frequent users of computers in the workplace and those who seldom or never use them. These differences were attributed to differences in attitudes toward computers, available funding for computers, in-service training, and physical facilities.


1989 ◽  
Vol 20 (3) ◽  
pp. 296-304 ◽  
Author(s):  
Ann Johnson Glaser ◽  
Carole Donnelly

The clinical dimensions of the supervisory process have at times been neglected. In this article, we explain the various stages of Goldhammer's clinical supervision model and then describe specific procedures for supervisors in the public schools to use with student teachers. This easily applied methodology lends clarity to the task and helps the student assimilate concrete data which may have previously been relegated to subjective impressions of the supervisor.


1994 ◽  
Vol 3 (3) ◽  
pp. 77-88 ◽  
Author(s):  
Celeste Roseberry-McKibbin

The number of children with limited English proficiency (LEP) in U.S. public schools is growing dramatically. Speech-language pathologists increasingly receive referrals from classroom teachers for children with limited English proficiency who are struggling in school. The speech-language pathologists are frequently asked to determine if the children have language disorders that may be causing or contributing to their academic difficulties. Most speech-language pathologists are monolingual English speakers who have had little or no coursework or training related to the needs of LEP children. This article discusses practical, clinically applicable ideas for assessment and treatment of LEP children who are language impaired, and gives suggestions for distinguishing language differences from language disorders in children with limited English proficiency.


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