scholarly journals Can We Shape Trait Professional Skepticism through University Accounting Programs? Evidence from Polish University

2019 ◽  
Vol 11 (1) ◽  
pp. 291 ◽  
Author(s):  
Maciej Ciołek ◽  
Izabela Emerling
Keyword(s):  
Robustness Analysis ◽  
Management Program ◽  
Accounting Students ◽  
Professional Experience ◽  
Control Group ◽  
First Year ◽  
Professional Skepticism ◽  
Entry Level ◽  
Change In The Mean ◽  
The Mean

This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poznań University of Economics, who follow either one of the accounting programs or the management program. Comparing the mean scores of first-year undergraduates from each program, who have been studying only for two weeks (initial level of skepticism), with the mean scores of the final-year students as proxies for the entry-level auditors (audit assistants), we calculated the change in the mean scores of students’ trait skepticism over four years of study. The results show that only the ACCA-accredited (Association of Chartered Certified Accountants) accounting program significantly increased the level of trait skepticism of the accounting students in comparison to the control group and students who followed the standard accounting program. The robustness analysis shows that independent variables, such as age, the future job that subjects wish to occupy, and the length of professional experience, have no significant impact on the results obtained. However, that both gender and professional experience have a significant impact on the mean scores may be considered as variables supporting the change of professional skepticism within the four years of study.

Sudden Infant Death Syndrome in a Twin: A Comparison of Sibling Histories

PEDIATRICS ◽  
1986 ◽  
Vol 78 (1) ◽  
pp. 146-150
Author(s):  
A. Kahn ◽  
D. Blum ◽  
M. F. Muller ◽  
L. Montauk ◽  
A. Bochner ◽  
...  
Keyword(s):  
Sudden Infant Death Syndrome ◽  
Infant Death ◽  
Sudden Infant Death ◽  
Clinical Risk Factor ◽  
Control Group ◽  
Sudden Infant ◽  
First Year ◽  
Control Infant ◽  
The Mean ◽  
First Year Of Life

To determine possible characteristics of infant victims of sudden death, we examined 114 items related to the pre- and postnatal histories of 42 pairs of twins one of whom died of sudden infant death syndrome (SIDS) leaving a surviving sibling. Interviews with the parents were conducted after the occurrence of SIDS, and the data were checked with records held by gynecologists and pediatricians. To evaluate the specificity of any factors, we studied a control group of 42 age- and sex-matched pairs of twins, both of whom survived the first year of life. Only 11 of 114 characteristics were significantly related to SIDS: future victims had a smaller weight and height at birth, stayed longer in the nursery, and followed a moving object with their eyes, had head control, and smiled at a later age than their surviving siblings. They also fatigued more often during feeding (11/42) and had reduced arm and neck tonus (9/42). They were described as longer sleepers than their surviving siblings. During sleep, some SIDS twins, but no surviving twin, were found to be cyanotic at least once or pale (4/42) and were repeatedly covered with abundant sweat (8/42). In the control group of normal twins, the occurrence of most of these characteristics was found with a frequency comparable to that seen in the SIDS infants; the specificity of these characteristics is thus considered doubtful. The mean birth weight and height were significantly greater in the control group, and no control infant had an episode of cyanosis or pallor or repeated episodes of profuse sweating observed during their sleep. It is concluded that, if further research validates the occurrence of night hyperhydrosis in some future SIDS victims, this symptom could be a clinical risk factor.

Skeptical Judgments and Self-Construal: A Comparative Study between Chinese Accounting Students in Australia and China

2016 ◽  
Vol 15 (3) ◽  
pp. 97-111 ◽  
Author(s):  
Sammy X. Ying ◽  
Chris Patel
Keyword(s):  
Comparative Study ◽  
Data Availability ◽  
Accounting Students ◽  
Personality Variable ◽  
Professional Skepticism ◽  
Research Instrument ◽  
Entry Level ◽  
Self Construal ◽  
Interdependent Self

ABSTRACT We contribute to the literature on professional skepticism by examining the influence of a relevant antecedent personality variable, namely self-construal on skeptical judgments. We examine how Chinese accounting students in two distinct learning and cultural environments, Australia and China, are likely to differ in their self-construal, and how these differences may influence their skeptical judgments. We used final-year undergraduate accounting students as proxies for entry-level auditors. Our results show that Chinese accounting students in Australia scored higher on measures of independent and lower on measures of interdependent self-construal than their counterparts in China. Furthermore, we examine the influence of self-construal on skeptical judgments through two conflicting and competing perspectives, namely auditors' perceived relationship with clients' management and auditors' perceived relationship with their superiors. Our results support the perspective based on auditors' perceived relationship with their superiors and show that interdependents are more skeptical than independents. We argue that interdependents are more concerned with pleasing and maintaining harmonious relationships with their superiors. Therefore, they are more cautious and more rigorous in carrying out their audit duties in order to ensure that they are not criticized by superiors. These findings suggest that possible competing and conflicting perspectives need to be taken into account when examining skeptical judgments. Data Availability: The research instrument is available from the first author.

scholarly journals Game Techniques to Solve Students' Adjustment Problems: Evidance From Indonesia

2021 ◽  
Vol 15 ◽  
pp. 191-201
Author(s):  
Edy Irawan ◽  
Syarifuddin Dahlan ◽  
Een Y. Haenilah ◽  
Tubagus Ali Rachman Puja Kesuma ◽  
Albet Maydiantoro ◽  
...  
Keyword(s):  
Mean Value ◽  
Control Group ◽  
Adjustment Problems ◽  
Control Group Design ◽  
Guidance Services ◽  
Post Test ◽  
Change In The Mean ◽  
The Mean ◽  
Experimental Group ◽  
Group Guidance

This research is motivated by the problems of students who fail to achieve happiness in their lives; this is caused by the inability of students to make adjustments to all forms of change in maintaining survival. Efforts that can be made to overcome this problem are to provide group guidance services with game techniques. This study aims to test whether the game technique in group guidance services is effective for improving students' self-adjustment. The method used in this research is experimental research using Pretest-Posttest Control Group Design. The results showed that there was a change in the mean value at the pre-test of 93.43 for the experimental class and 92.57 for the control class and the mean value at the post-test of 151.64 for the experimental class and 98.71 for the control class. So that the mean value at the time of post-test increased by 58.21 for the experimental group and 06.14 for the control group. These changes mean that group guidance with game techniques is empirically proven to be effective in increasing student adaptation

scholarly journals Teaching Blood Morphology: Audiovisual Method Compared to Microscope Slides With Written Text and Instructor

Blood ◽  
1974 ◽  
Vol 44 (3) ◽  
pp. 445-448 ◽  
Author(s):  
John Stanley ◽  
Paul Reich
Keyword(s):  
Control Group ◽  
First Year ◽  
Learning Session ◽  
Written Text ◽  
Color Slide ◽  
Significant Difference ◽  
Blood Morphology ◽  
The Mean ◽  
First Year Medical Students ◽  
Microscope Slides

Abstract Two methods of teaching first-year medical students peripheral blood morphology were compared. A group of 27 students learned using a self-teaching audiovisual method of 35-mm color slides accompanied by an audio tape explanation. A group of 20 students were taught using the classic method of microscope slides explained by a written text, with an instructor to point out morphology. Both methods presented the same information to the students. Both groups were evaluated by a quiz consisting of actual blood smears. Although the mean learning time per student for the color slide group was significantly shorter than that for the microscope group, there was no significant difference between the mean quiz scores of the two groups, and both were significantly greater than the mean score of a control group which had no learning session.

Telephone Management Program for Patients Discharged From an Emergency Department After a Suicide Attempt

Crisis ◽  
2015 ◽  
Vol 36 (5) ◽  
pp. 345-352 ◽  
Author(s):  
Ana Isabel Cebria ◽  
Iris Pérez-Bonaventura ◽  
Pim Cuijpers ◽  
Ad Kerkhof ◽  
Isabel Parra ◽  
...  
Keyword(s):  
Intervention Program ◽  
Attempted Suicide ◽  
Suicide Attempts ◽  
Management Program ◽  
Controlled Study ◽  
Control Group ◽  
First Year ◽  
Telephone Intervention ◽  
Beneficial Effects

Abstract. Aim: In a previous controlled study, the authors reported on the significant beneficial effects of a telephone intervention program for prevention of suicide attempts by patients for up to 1 year. This study reports the 5-year follow-up data. Outcomes were number of recurrences and time to recurrence. Method: The intervention was carried out on patients discharged from the emergency room (ER) following attempted suicide (Sabadell). It consisted of a systematic, 1-year telephone follow-up program: after 1 week, and thereafter at 1-, 3-, 6-, 9-, and 12-month intervals to assess the risk of suicide and encourage adherence to treatment. The population in the control group (Terrassa) received treatment as usual after discharge, without additional telephone contact. Results: The effect of reattempt prevention observed in the first year was not maintained over the long term. Conclusion: A telephone management program for patients discharged from an ER after attempted suicide could be considered a useful strategy in delaying further suicide attempts and reducing the rate of reattempts in the first year. However, results showed that the beneficial effects were not maintained at the 5-year follow-up.

Abstract 16296: Heart Failure-Smart Life: Effects of a Mobile-based Education and Self-management Program for Patients With Heart Failure

Circulation ◽  
2020 ◽  
Vol 142 (Suppl_3) ◽  
Author(s):  
Jeong-Ah Ahn ◽  
Eui-Young Choi ◽  
Jin-Sun Park
Keyword(s):  
Heart Failure ◽  
Diastolic Function ◽  
Management Program ◽  
Functional Class ◽  
Mobile App ◽  
Self Management ◽  
Left Ventricular Ejection ◽  
Control Group ◽  
The Mean ◽  
Experimental Group

Introduction: It is considered an important strategy to support heart failure (HF) patients for lifetime self-management. However, some programs for HF patients made them difficult to revisit the hospital or due to economic burden. Therefore, a practical alternative to a comprehensive and user-friendly self-management program for HF patients is needed. Purpose: The aim of this study was to develop a mobile App program for HF patients, and to identify the impact of the program on patients with HF. Methods: We developed a mobile App program, named “HF-Smart Life”. This App installed the configurations and functions of educational materials using pictures and animations, daily health (blood pressure and body weight) check-up diary, Q & A, and 1:1 chat considering user’s convenience. Regarding the experimental study, we employed a quasi-experimental design to evaluate the effects of the program in 74 patients with HF. The experimental group participated to use the mobile App program, including education, feedbacks on self-management, and monitoring in their daily life, for 3 months. Results: Participants of the program (n=36) exhibited significantly improved NYHA functional class and cardiac diastolic function (E/Ea ratio measured by echocardiogram) than the control group (n=38) after 3 months. The mean NYHA function class of the experimental group changed from 2.14 to 1.82, and that of the control group changed from 2.66 to 2.38 (F=9.260, p=.003). Also, the mean E/Ea ratio decreased from 12.24 to 11.35 in the experimental group, whereas that of the control group increased from 14.70 to 16.42 (F=5,280, p=.024). However, there was no significant difference between the groups with cardiac systolic function (left ventricular ejection fraction measured by echocardiogram) and quality of life. Conclusions: This mobile App program showed effectively improvements in HF patients' symptom (functional) class and cardiac diastolic function. Future study is needed to investigate the long-term effects of the mobile-based education and self-management program in HF population. Funding: This research was supported by the National Research Foundation of Korea (NRF) grant funded by the Korea government (MSIT) (NRF-2017R1C1B1007090 & 2019R1F1A1063148).

scholarly journals Oxytocin levels in low-risk primiparas following breast stimulation for spontaneous onset of labor: a quasi-experimental study

2019 ◽  
Vol 19 (1) ◽  
Author(s):  
Kaori Takahata ◽  
Shigeko Horiuchi ◽  
Yuriko Tadokoro ◽  
Erika Sawano ◽  
Kazuyuki Shinohara
Keyword(s):  
Intervention Group ◽  
Low Risk ◽  
Control Group ◽  
The Third ◽  
Significant Difference ◽  
Quasi Experimental ◽  
Change In The Mean ◽  
The Mean ◽  
Labor Onset ◽  
Oxytocin Level

Abstract Background Breast stimulation is performed to self-induce labor. However, there are apparently no reports on hormonal evaluation during stimulation for consecutive days in relation to induction effect. We evaluated the salivary oxytocin level following 3 consecutive days of own breast stimulation for 1 h each day compared with no breast stimulation. Methods We used a quasi-experimental design. The participants were low-risk primiparas between 38 and 39 gestational weeks. Eight saliva samples per participant were collected at preintervention and 30, 60, and 75 min postintervention on the first and third days. The primary outcome was change in the salivary oxytocin level on the third day after 3 consecutive days of breast stimulation for 1 h each day compared with no breast stimulation. The secondary outcomes were the rate of spontaneous labor onset and negative events including uterine hyperstimulation and abnormal fetal heart rate. Results Between February and September 2016, 42 women were enrolled into the intervention group (n = 22) or control group (n = 20). As there were differences in the basal oxytocin levels between the 2 groups, to estimate the change in the oxytocin level from baseline, we used a linear mixed model with a first-order autoregressive (AR1) covariance structure. The dependent variable was change in the oxytocin level from baseline. The independent variables were gestational weeks on the first day of intervention, age, education, rs53576 and rs2254298, group, time point, and interaction of group and time. After Bonferroni correction, the estimated change in the mean oxytocin level at 30 min on the third day was significantly higher in the intervention group (M = 20.2 pg/mL, SE = 26.2) than in the control group (M = − 44.4 pg/mL, SE = 27.3; p = 0.018). There was no significant difference in the rate of spontaneous labor onset. Although there were no adverse events during delivery, uterine tachysystole occurred in 1 case during the intervention. Conclusions The estimated change in the mean oxytocin level was significantly higher 30 min after breast stimulation on the third day. Thus, consecutive breast stimulation increased the salivary oxytocin level. Repeated stimulations likely increase the oxytocin level. Trial registration UMIN000020797 (University Hospital Medical Information Network; Prospective trial registered: January 29, 2016).

scholarly journals Using Noddy Cartoon to Improve the Writing Skill of the First Year Students of SMK Terpadu Mega Rezky Makassar

2017 ◽  
Vol 4 (2) ◽  
pp. 109-119
Author(s):  
Novalia Tanasy
Keyword(s):  
Sampling Technique ◽  
Control Group ◽  
First Year ◽  
First Year Students ◽  
Significant Difference ◽  
Writing Skill ◽  
Post Test ◽  
Quasi Experimental ◽  
The Mean ◽  
Experimental Group

This research is conducted to find out: (1) whether or not the use of Noddy cartoon is effective in improving the writing skill of the first year students of SMK Terpadu Mega Rezky Makassar and (2) the attitude of the first year students of SMK Terpadu Mega Rezky Makassar toward the use of Noddy cartoon in improving their writing skill. The research employs quasi-experimental method with two groups namely control and experimental groups. Each group consists of 30 students. The sample is chosen by applying cluster random sampling technique. The writer uses a test of writing and questionnaire in experimental group. The data obtained through the test is analyzed by using inferential statistic through SPSS version 22.0 program. The Likert-scale is used to analyze data of the student’s response to the questionnaire. In conducting the research, the writer applies Noddy cartoon episodes as the medium in improving the students’ writing skill. The result of this research shows that the use of Noddy cartoon is effective in improving the writing skill achievements of the first year students of SMK Terpadu Mega Rezky Makassar. It is indicated by the significant difference between the result of post-test in the experimental and control groups. The mean score of post-test in the experimental group is 76.77, which is higher than the mean score of post-test in the control group which is only 65.97. Furthermore, the data that are collected from the questionnaire show that the students have positive attitude towards the use of Noddy cartoon in learning writing, which is in scale of 83.20 or categorized as positive.

scholarly journals The Effect of a Problem-focused Coping Stress Management Program on Self-efficacy, Psychological Distress, and Salivary Cortisol among First-year Medical Students of Udayana University

2021 ◽  
Vol 55 (6) ◽  
Author(s):  
Susy Purnawati ◽  
Putu Gede Adiatmika ◽  
Cokorda Bagus Jaya Lesmana
Keyword(s):  
Psychological Distress ◽  
Stress Management ◽  
Salivary Cortisol ◽  
Self Efficacy ◽  
Management Program ◽  
Control Group ◽  
First Year ◽  
Significant Difference ◽  
Stress Management Program ◽  
First Year Medical Students

Objective. Current evidence has shown academic stress to be associated with student maladaptive behavior. This study aimed to investigate the effect of a problem-focused coping stress management program on first-year medical students’ self-efficacy, psychological distress and find its effect on salivary cortisol. Method. Forty students who scored high on academic stress and external locus of control were randomly selected as the intervention (n = 26) and control group (n = 14). An intervention in the form of a problem-focused coping stress management program was organized. The intervention was a 1½-hour training class conducted once a week for four weeks. Results. There was a significant difference in self-efficacy between the intervention and control groups (p-value = 0.029). The self-efficacy score was significantly higher after the intervention (19.31 ± 2.396 vs 21.27 ± 2.677, p = 0.005). Likewise, a significant difference in the psychological distress between the two groups was found after the intervention (control group = 40.14 ± 3.860; intervention group = 37.12 ± 4.537, p < 0.05). We also found a significant decrease in salivary cortisol after the intervention among this group (0.68262 μg/dl ± 0.367 to 0.43304 μg/dl ± 0.231, p < 0.05), but there was no significant difference in cortisol between intervention and control group after the intervention (0.49479 μg/dl ± 0.264 and 0.43304 μg/dl ± 0.231, p = 0.448). Conclusion. The problem-focused coping stress management program improved self-efficacy and decreased the psychological distress and salivary cortisol of first-year medical students in this research.

scholarly journals Accounting stereotypes. Business and accounting students’ motivations and perceptions of accounting

2019 ◽  
Vol 22 (1) ◽  
pp. 88-99
Author(s):  
José L. Arquero ◽  
Carmen Fernández Polvillo
Keyword(s):  
Business Administration ◽  
Accounting Students ◽  
First Year ◽  
Technical Knowledge ◽  
First Year Students ◽  
Entry Level ◽  
Professional Requirements ◽  
Academic Implications

El papel del profesional de la contabilidad ha evolucionado incorporando un amplio abanico de tareas que requieren de los futuros profesionales (al menos a un cierto nivel) mucho más que conocimientos técnicos. Paralelamente a este incremento de los requisitos se percibe la existencia de problemas en cuanto a las características de los alumnos que optan por una carrera en contabilidad. Algunos autores han sugerido que en el origen de esta divergencia requisitos profesionales –características del alumnado está una concepción errónea, por parte de los estudiantes, de cuáles son las tareas de un contable y las capacidades necesarias para ello. Así, es posible que se perciba por los alumnos una imagen estereotipada de la profesión y la clase de trabajo que realiza: aburrido, definido, preciso y orientado al cumplimiento de normas. Esta imagen parece basarse y reforzarse por la ofrecida en distintos medios (p.e. las películas o series). En esta línea, el presente trabajo tiene como objetivos estudiar (I) la percepción que tienen los estudiantes de contabilidad sobre la profesión contable al comenzar sus estudios universitarios y (II) las motivaciones subyacentes y su posible relación con la imagen. La muestra se compone de estudiantes de los dos grados con más peso en esta materia (ADE y FICO) de la Universidad de Sevilla. Los resultados indican que no hay una visión claramente estereotipada, ni diferencias destacables por grado. Se confirma que la principal fuente de motivación en nuestros alumnos es la externa. La relevancia de determinadas facetas y sus implicaciones para el área se discuten. The role of today’s accountant has evolved including now a set of tasks that require from the future professionals (at least to reach higher level positions) much more skills than merely technical knowledge. At the same time the professional requirements are growing, there is a perception of lack of quality of entry level students. Some authors suggested that the origin of this divergence (professional requirements – students characteristics) is the students’ misconception about the real tasks an accountant must perform and the skills required for that. Therefore it is likely that some students have a stereotyped image of accounting: boring, precise, oriented to standards. This image appears to be due to, and reinforced by, the stereotype that appears in media (v.g. films or TV series). In this line, this paper aims to study (I) the perception about accounting of entry level accounting students, (II) the underlying motives, and the relationships between these motives and the perceptions. The sample is composed of first year students at the two relevant degrees in accounting (Finance & Accounting and Business Administration) at the Universidad de Sevilla. The results suggest that the students do not present an acute stereotyped view of the area, but external motivation is still the strongest source of motivation. The relevance of certain students’ views on accounting and their academic implications are discussed.

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