• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.313-324
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• 2022

The goal of this research is to see how closely accounting programs in Saudi Arabian colleges comply with the International Accounting Education Standards (IESs). Further, it aims to assess the level of awareness and knowledge of IESs among accounting academics and to examine the possible explanatory factors for their variation. A structured questionnaire was sent to accounting faculty members at 37 Saudi universities. Out of 541 distributed questionnaires, a total of 102 usable responses were received from 26 universities. The findings show that accounting programs in Saudi universities are partially compliant with the guidelines of IESs and accounting academics in those universities are moderately aware of IESs. High variation in the level of academics' knowledge of IESs was detected and was significantly influenced by industry work experience, academic ranks, and professional qualification. The findings of this study suggest that Saudi Universities should work closely with the local and international accounting professional bodies, i.e. the Saudi Organization for Chartered and Professional Accountants (SOCPA) and the International Federation of Accountants (IFAC) to improve accounting programs based on the guidelines of IESs to cope with the recent changes in the capital market of the kingdom and the adoption of the International Financial Reporting Standards.

• Journal of Convergence for Information Technology
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• v.9 no.6
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• pp.75-82
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• 2019

In the era of the 4th Industrial Revolution when ICT and convergence are emphasized, companies want talented people with a wide range of complex problem solving competencies, system competencies as well as major knowledge. This study examined the difference in perceived competency needed for future accounting officers using 166 valid questionaries prepared with 4 factors based on previous researches. The result shows that the workers, who majored in accounting and have more than 5 years of company experience, and the CEOs think the social competence is the most important while the accounting professors think the major competence is the most important qualification. These results indicate that, in order to reflect the industrial needs, the colleges should change their accounting major curriculums to provide various competences such as the social competence in addition to the basic major competence.

• Research in Community and Public Health Nursing
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• v.13 no.2
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• pp.343-353
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• 2002

Objectives: The aim of this study was to explore nursing students' attitudes towards sexually active elderly, and to compare their attitudes with those of non-nursing students. Methods: Study subjects consisted of 118 nursing students, and 134 non-nursing students, recruited from two universities. The data were collected from September to November 2001. Vignettes, which presented hypothetical situations of sexual activities of the elderly (65 years of age, 80 years of age/sexual activity mentioned. non-mentioned), were provided as a research method, as well as the use of a structured questionnaire. Vignettes showed the hypothetical situations by male elder's sexual activity and their age. Respondents were asked to address their thoughts in the questionnaire. Results: 1. Nursing students showed more favorable attitudes toward the elderly than non-nursing students, regardless of the presence of sexual activity of the elderly. 2. No significant difference was found in nursing students' attitudes toward the elderly aged 65 and 80 years, between those who were sexually active and those who were not. These results were the same in non-nursing students. 3. Nursing students showed more favorable attitudes toward the sexually active elders aged 65 years (5.6 1.43), than toward sexually active elders aged 80 years (4.89 1.55). This result was also the same in non-nursing students. 4. The variables significantly affecting attitudes toward the sexually active elderly in nursing students were familiarity with old persons (p=. 02), presence of living grandparents (p=. 05), and the experience of caring for old people (p=. 01). However, in non-nursing students, familiarity with old people was the only significant variable that affected their attitudes toward the sexually active elderly. 5. In nursing students, one variable to predict attitudes toward the sexually active elderly was the experience of caring for old people (p=. 03), accounting for 10% of the total variance. In non-nursing students, familiarity with old people was the only variable to attitudes toward the sexually active elderly (p=. 03), accounting for 3% of the variance for attitude. In both student groups, the variables that predicted attitudes toward the sexually active elderly included college major (p=. 03), school year (p=. 01), familiarity with old people (p=. 02), accounting for 12% of the variance for attitude by these variables. conclusion: Nursing students showed more favorable attitudes toward the sexual activity of elders 65 years of age or over, than non-nursing students. However, both the nursing and non-nursing students showed negative attitudes toward the elderly who were 80 years of age when compared with those 65 years of age. There should be a consideration in nursing education curriculums that university students may have negative attitudes towards sexual activity of the elderly over 80 years of age.

• Journal of Korean Elementary Science Education
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• v.33 no.3
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• pp.491-509
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• 2014

The purpose of this study was to compare and analyze the elementary science curriculum of Finland, which ranked at the first place in the science domain of Programme for International Student Assessment (PISA), a comparative study on the academic achievements of OECD member nations, for three consecutive years and recorded a high national competitiveness index, and that of South Korea, thus providing information needed to develop curriculums and textbooks in the middle of occasional curriculum revisions and giving useful implications for the implementation of curriculum in the field of education in South Korea. The research findings were as follows: First, as for the science content areas based on the ratio of large area items according to the evaluation and analysis framework of TIMSS 2007, South Korea's ratio of life, chemistry, physics, and earth hardly showed fitness for TIMSS 2007 and exhibited equal distribution among the areas. In Finland, the ratio of life, chemistry, physical, and earth was similar to the fourth grade level of TIMSS 2007. The country showed differential distribution with life accounting for the highest percentage. Second, as for the cognitive domains, South Korea showed a high percentage in "Uses and Procedures of Tools" of "1. Knowing" and "Making Connections," "Comparison/Contrast/Classification," and "Uses of Models" of "2. Application." Finland recorded a high percentage in "Information Interpretation" of "2. Application." While South Korea focused on the uses and methods of scientific instruments during scientific activities, Finland made an approach with a focus on problems related to daily life such as the interpretation of information including reports and graphs from an interpretative perspective.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.2 no.4
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• pp.43-68
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• 2007

The purpose of this paper is to clarify the actual conditions of entrepreneurial school which was drawn from the new industry-academy cooperation paradigm, and to suggest a role model for educational program for entrepreneurial school, in order to increase its self-generating ability. According to survey of 5 entrepreneurial schools, most of curriculums did not show a user-based. This indicates that series of processes, such as analyzing user's(learner, local community, institution) request and setting up the goal are not being conducted professionally and systematically. Through this study, I would like to deliver the importance of new industry-academy cooperation paradigm of entrepreneurial schools and incite them to apply major principles of new industry-academy cooperation paradigm to their entrepreneurial education program, in order to enable continuous survival and development. This study has conducted research on the actual conditions of entrepreneurial school to examine whether the role model of entrepreneurial education program coincides with the paradigm of new industry-academy cooperation paradigm. Thus, this study has conducted two verifications as whole. First, through theoretical examination, this study has drawn out the major principles of new industry-academy cooperation paradigm and considered effective applying method for it. Second, this study has analyzed overseas' cases for development of entrepreneurial education program and proved the propriety of major principles. Through theory and case studies, the study presented a role models for each subjects and provided necessity for applying major principles to entrepreneurial school's research on the actual operating condition.