Design, development and evaluation of contextualised learning materials in consumer electronics

This study aimed to design and develop a learning material in consumer electronics servicing (LM-CES) for grade 7 technology and livelihood education (TLE) for La Union National High School, Cabadbaran City, Philippines, and to address the problem of scarcity of instructional materials. Using the developmental research design, the LM-CES followed the analysis, design, develop, implement and evaluate model. The participants of the study are limited to the teacher education students of Caraga State University Cabadbaran Campus who provided essential comments and ratings of the learning material (LM) by using a given rubric and faculty members who are experts in the field due to the threat of the global pandemic. It has also undergone teaching demonstration evaluation for its content, organisation/clarity, completeness, grammar/mechanics, documentation, delivery and interaction. The overall rating from the peer evaluators was 2.99 with a descriptive rating of satisfactory or proficient. It implies that the researchers still need to enhance the lesson towards its completeness in order to attain its objectives. To further enhance LM-CES, a test run of the LM on its target end users in the actual classroom setting as well as an evaluation by some TLE teachers, who are also experts in teaching the subject, are hereby recommended. Keywords: Contextualised, design, development, evaluation, instructional materials, learning materials.

Key audit matter and auditor liability: evidence from auditor evaluators in Thailand

PurposeThis study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators with audit experience.Design/methodology/approachThe experiment is conducted using 174 professional auditors as participants.FindingsThe participating auditors assess higher auditor liability when misstatements are related to errors rather than when they are related to fraud. In addition, the results also demonstrate that KAM disclosures reduce auditor liability only in cases of fraud and not in cases of errors. Together, the results support the view that KAM reduces the negative affective reactions of evaluators, which in turn, reduce the assessed auditor liability.Research limitations/implicationsThis study did not analyze the setting in which auditors who act as peer evaluators had an opportunity to discuss the case among their peers, which may have affected their judgments.Practical implicationsThe results of KAM disclosures on auditor liability in cases of error and fraud misstatements inform auditors that, different from the auditors' concern that disclosing KAM may increase auditors' legal risk, it tends to decrease or at least have no impact on the liability judgment.Originality/valueThis study contributes to the accounting literature by adding findings on another aspect of KAM in different audit settings, particularly, in the Thai legal environment with different types of undetected misstatements. The current conflicting results on how KAM disclosures affect auditor liability warrant further investigation of this issue in other audit contexts in different countries.

Sweat so you don’t forget: Establishing the feasibility of exercise breaks during university lectures

It is critical that principles of laboratory-based studies with implications for academic performance be tested in naturalistic learning environments to gauge their feasibility. In a study by Fenesi, B., Lucibello, K., Kim, J. A., & Heisz, J. J. (2018), research participants were assigned to an aerobic exercise, video game playing, or lecture as usual group while watching a single, videotaped on-line lecture. Participants in the exercise group were more likely to be on task towards the end of the lecture and performed significantly better on a multiple choice exam compared to the other groups. In the current article, the laboratory approach by Fenesi et al. is adapted to establish the feasibility of integrating student-led exercise breaks during a 80 min in-person lecture in a large university setting. Practical guidelines for implementation are provided. The approach was implemented at The Ohio State University for the duration of the semester in three courses: two upper level Health Psychology undergraduate courses with enrollments of 93 and 73 students and a combined undergraduate/graduate course in Cognitive Aging with 13 undergraduate and 7 graduate students. Overall, based on anonymous qualitative feedback from students and peer evaluators, the exercise breaks were reported to be a strength of the course and a positive experience. The current approach establishes the feasibility of integrating exercise breaks in a large, in-person university lecture environment for the duration of a semester.

I Don't Want the Tray to Tip: Experiences of Peer Evaluators in a Multisite HIV Retention in Care Study

Numerous studies demonstrate the efficacy of peer-delivered interventions to improve HIV prevention and care outcomes, yet few explore the role of peers in evaluation and data collection. We conducted qualitative interviews with providers in a multisite HIV Retention in Care initiative to explore peers' evaluation roles, challenges, and strategies for success. We found peers' responsibilities included data collection, client assessments, and data entry. Their rapport with clients was considered an evaluation asset. However, peers struggled with balancing rigorous evaluation and data collection demands with the needs and comfort of clients. Recommendations for peer-based evaluation include ensuring self-care, streamlining workflow, and involving peers in evaluation development and reporting processes. Additional research is needed to explore the extent to which peers participate in evaluation activities and to ensure rigor in peer-based evaluation. Given that peers are well-positioned to collect client-level data, best practices, standards, and trainings for peer-based evaluation should be developed.