• Title/Summary/Keyword: Understanding of learning

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Why Learners Found Transfer Pricing Difficult? Implications for Directors

  • Abeysekera, Indra;Jebeile, Sam
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.1
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    • pp.9-19
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    • 2019
  • A recent survey of Australian directors conducted by the Financial Reporting Council found that directors require a detailed understanding of technical accounting issues. With the aim of understanding learner difficulties in learning and applying higher learning material relevant to directors, this study explores the transfer pricing topic taught as a case presentation in an undergraduate accounting program at an Australian university. Before intervention with improvements, this study invited 25 students to take part in the study after they had learned the topic and been given one week to understand it. By adopting a transfer pricing problem presented in their essential reading and interviewing those students to gain further insights, the study found that learners experienced conceptual difficulties at various stages in attempting to learn. Intervention to ease learning difficulties was addressed through instructor training. The intervention improvements included using guided workbooks to develop a better understanding of concepts among learners, and representing the problem at hand with diagrams. After intervention with improvements, this study repeated the same procedures with 25 students who had not taken part in the previous study and found that interventions increased the learning. Results have implications for most directors, who are novices to the detailed technical accounting issues of transfer pricing.

Exploring Science Teachers' Epistemological Understanding of Science and Science Teaching and Learning (과학 및 과학 교수학습에 대한 과학교사의 인식론적 이해의 탐색)

  • Lee, Sun-Kyung;Yu, Eun-Jeong;Choi, Jong-Rim;Kim, Chan-Jong;Han, Hye-Jin;Shin, Myeong-Kyeong
    • Journal of The Korean Association For Science Education
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    • v.30 no.2
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    • pp.218-233
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    • 2010
  • The purpose of this study was to explore science teacher's epistemological understanding of science and science teaching and learning, from the perspective of inquiry as the process of scientific knowledge building. Three science teachers participated in this study. The data were collected from individual in-depth interviews and classroom videotaping. The results show a case involving coherent and consistent data. It showed that the teacher's epistemological understanding of science and science teaching and learning consisted of five categories: scientists doing science with scientific thinking; scientific thinking as the process of knowing; science learner in the learning process of scientific thinking; science teacher as a man/woman with good understandings of science; and teaching and learning as the process of knowing science. Based on the results, discussions and implications about science education and science teacher education were presented.

A Case Study On the 6th Graders' Understanding of Variables Using LOGO Programming (Logo 프로그래밍을 통한 초등학교 6학년 아동의 변수개념 이해)

  • 류희찬;신혜진
    • Journal of Educational Research in Mathematics
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    • v.10 no.1
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    • pp.85-102
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    • 2000
  • The concept of variables is central to mathematics teaching and learning in junior and senior high school. Understanding the concept provides the basis for the transition from arithmetic to algebra and necessary for the meaningful use of all advanced mathematics. Despite the importance of the concept, however, much has been written in the last decade concerning students' difficulties with the concept. This Thesis is based on research to investigate the hypothesis that LOGO programming will contribute to 6th grader' learning of variables. The aim of the research were to; .investigate practice on pupils' understanding of variables before the activity with a computer; .identify functions of LOGO programming in pupils' using and understanding of variable symbols, variable domain and the relationship between two variable dependent expressions during the activity using a computer; .investigate the influence of pupils' mathematical belief on understanding and using variables. The research consisted predominantly of a case study of 6 pupils' discourse and activities concerning variable during their abnormal lessons and interviews with researcher. The data collected for this study included video recordings of the pupils'work with their spoken language.

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The Effect of the Fraction Comprehension and Mathematical Attitude in Fraction Learning Centered on Various Representation Activities (다양한 표상활동 중심 분수학습이 분수의 이해 및 수학적 태도에 미치는 효과)

  • Ahn, Ji Sun;Kim, Min Kyeong
    • Communications of Mathematical Education
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    • v.29 no.2
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    • pp.215-239
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    • 2015
  • A goal of this study is figuring out how fraction learning centered on various representation activities influences the fraction comprehension and mathematical attitudes. The study focused on 33 4th-grade students of B elementary school in Seoul. In the study, 15 fraction learning classes comprising enactive, iconic, and symbolic representations took place over 6 weeks. After the classes, the ratio of the students who achieved relational understanding increased and the students averagely recorded 90 pt or more on the fraction comprehension test I, II and III. Two-dependent samples t-test was conducted to analyze a significant difference in mathematical attitudes between pre-test and post-test. On the test result, there was the meaningful difference with 0.01 level of significance. To conclude, the fraction learning centered on various representation activities improves students' relational understanding and fraction understanding. In addition, the fraction learning centered on various representation activities gives positive influences on mathematical attitudes since it increases learning orientation, self-control, interests, value cognition, and self-confidence of the students and decreases fears of the students.

Reinterpretation of Learning Environment Instruments from Cultural Perspectives - Exploring the Applicability for Understanding Science Classroom Cultures - (문화적 관점에서 학습환경 검사 도구 재해석하기 - 과학 교실문화 이해를 위한 활용가능성 탐색 -)

  • Chang, Jina;Na, Jiyeon;Song, Jinwoong
    • Journal of Korean Elementary Science Education
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    • v.34 no.2
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    • pp.238-251
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    • 2015
  • This study, based on literature review and theoretical discussion, reinterprets the learning environment instruments from cultural perspectives and suggests the applicability of learning environment instruments for understanding science classroom cultures. To do this, the existing learning environment instruments are first investigated and compared in terms of their features and utilizations appeared in previous studies. The learning environment instruments are then reinterpreted in the light of culture. Finally, we suggest the possibilities to use the learning environment instruments to understand science classroom cultures. The results of this study can be summarized as follows. First, the learning environment instruments, by interpreting them culturally, could be interpreted in cultural ways and used as the alternative ways to explore science classroom cultures. Second, the learning environment instruments, such as WIHIC and CLEQ, could be interpreted both along the dimension of phenomena in classrooms and the dimension of students' psychology in order to investigate science classroom cultures. Third, the instrument items could be interpreted culturally in different ways according to the description types of instrument items. Thus, when learning environment instruments are used in culture research, the description types should be sufficiently taken into account. Based on the results of this study, educational implications are discussed in terms of exploring classroom cultures and of culture research.

A Case Study of Using PBL

  • Park, Hae Rang
    • International Journal of Advanced Culture Technology
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    • v.9 no.3
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    • pp.100-105
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    • 2021
  • This study examines the effectiveness of the study through a case of PBL(problem-based-learning) class conducted in a balanced culture course called at 00- University in the second semester of 2020. The effects of learning are as follows: First, PBL(problem-based-learning) has sufficient active interaction between the teacher and the learner. In the face of prolonged non-face-to-face learning, the PBL teaching method has sufficient interaction between the professors-learner and the learner. Second, PBL learning can actively utilize various problems that fit the characteristics of the subject and actively utilize the process of role sharing and collaboration. By presenting various problem situations suitable for the subject, students will be able to share roles individually or as a team, and fully experience the process of collaboration and discussion in the process of investigating the data. Third, critical perceptions of problem situations can be extended. In modern times, a variety of problem situations arise and critical perceptions of them must be fully learned. In a mass production and mass consumption society, students should develop the ability to blindly recognize and distinguish between real and fake information in a flood of information. The limitations identified in this class case are, first, the nature of the subject, "Understanding Culture and Philosophy," which makes it possible to discuss the global cultural phenomenon, but it should be discussed in terms of philosophy. Second, it is not easy to work as a team on non-face-to-face online. Nevertheless, PBL is a very effective method of learning in which active interactions and learning activities take place between professors and students, whether face-to-face or face-to-face online learning.

An Analysis of Learning Effect by Computer Programming Areas based on Leveled Intense and Supplementary Learning (심화.보충형 수준별 학습에 의한 컴퓨터 프로그래밍 영역별 학습 효과 분석)

  • Ahn, You-Jung;Kim, Kyung-Ah
    • Journal of the Korea Society of Computer and Information
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    • v.15 no.9
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    • pp.137-144
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    • 2010
  • We've run leveled intense and supplementary study groups connected with JAVA regular classes for more effective learning of computer programming. We performed the test for evaluating learning understanding degrees between before and after study to analyze learning effect for three leveled study groups and a non study group, and we also analyzed the differences of learning understanding degrees among 4 learner groups by computer programming areas. As a result, we can reach the result what programming areas are effective to be operated by intense and supplementary study groups. Those areas are the area to improve the ability of programming applying concepts through in-depth understanding of concepts, and the area of programming through mixed knowledges related each other. The study group for low-leveled learners has most improved of four groups. Low-leveled group was behind the other study groups on programming application ability, but the group was more excellent than non study group in most programming areas.

The Study on the Investigation of the Mathematics Teaching Evaluation Standards Focused on Understanding of Learners (교사의 학습자 이해 지식에 초점을 둔 수학 수업평가 요소 탐색)

  • Hwang, Hye-Jeang
    • Journal of the Korean School Mathematics Society
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    • v.13 no.4
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    • pp.569-594
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    • 2010
  • On the standards or elements of teaching evaluation, the Korea Institute of Curriculum and Evaluation(KICE) has carried out several research as follows : 1) establishment of observation elements for selecting examples of good mathematics instruction between 2001 and 2002, 2) development of the standards on teaching evaluation between 2004 and 2006, and 3) investigation on the elements of Pedagogical Content Knowledge including understanding of learners between 2007 and 2008. The purposes of development of mathematics teaching evaluation standards through those studies were to improve not only mathematics teachers' professionalism but also their own teaching methods or strategies. In this study, the standards were revised and modified by analyzing the results of those three studies (namely, evaluation standards) focused on the teacher knowledge of learners' understanding. For this purpose, the meaning of learners' understanding was also investigated in-depth. Finally, the concrete elements on teaching evaluation focused on the teacher knowledge of learners' understanding in math class were new developed, based on the literature reviews on learners' understanding. Then, those evaluation elements were developed according to the five domains of learners' understanding such as evaluation domains such as students' intellectual and achievement level, students' misconception in math, students' motivation on learning, students' attitude on mathematics learning, and students' learning strategies.

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On the Learning of Algebraic Language: the Teaching of literal Expressions (대수적 언어 학습으로서의 문자식의 지도 - 중학교 1학년 문자와 식 단원의 지도 계획안 구성 및 수업 사례 -)

  • 김남희
    • Journal of Educational Research in Mathematics
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    • v.8 no.2
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    • pp.439-452
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    • 1998
  • In this Study, I concerned the learning-teaching of the use of letters in algebra. Our Study can be summarized as follows; First, I tried to establish the theoretical Foundation necessary for the learning-teaching of the use of letters in literal expressions. Second, I made a course of study that leads to the understanding of the meaning and the use f literals in algebraic expressions. Third, Based on this course of study, I held classes on First-grade students in middle school and I carried on an investigation their understanding of the meaning and the use of literals in algebraic expressions. Finally, I made an analysis of findings in this investigation and identified student's a better understanding of the meaning and the use of literals in algebraic expressions.

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Providing Effective Feedback within Pharmacy Practice Education (약학 실무실습교육에서의 효과적인 피드백)

  • Yoon, Jeong-Hyun
    • Korean Journal of Clinical Pharmacy
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    • v.27 no.2
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    • pp.55-62
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    • 2017
  • Experiential education is a core curriculum of pharmacy education. In experiential education, formative feedback is an integral component of learning and teaching process. Feedback is defined as information provided by a preceptor regarding student's performance based on direct observation. With effective feedback, students can have opportunities to reinforce or correct behaviors and to acquire knowledge or skills. Students highly value and appreciate feedback. They rank provision of effective feedback as one of the most important qualities of preceptors. Preceptors, however, lack an understanding of feedback or practical skills necessary for providing effective feedback. As a result in reality, the feedback provided to students can be differentially effective in improving students' learning. This article describes a theoretical understanding of feedback including definition and value, as well as types of feedback. In addition, practical aspects in providing feedback, such as contents, timing, techniques, and models, are addressed. By understanding the value of feedback and mastering various feedback skills, preceptors will promote students' learning and enhance educational outcomes of experiential education.