Suchergebnisse

Everyday life : on the street and in the synagogue, from court to courtyard -- Violence, war, and regional transformation -- Political movements and ideologies -- The Second World War and its aftermath -- Diasporic and émigré circles -- The emergence of Sephardi studies.

AbstractWhile information and communication technologies (ICT) are prominent in educational practices at most levels of formal learning, there is relatively little known about the skills and understandings that underlie their effective and efficient use in research higher degree settings. This project aimed to identify doctoral supervisors' and students' perceptions of their roles in using ICT. Data were gathered through participative drawing and individual discussion sessions. Participants included 11 students and two supervisors from two New Zealand universities. Focus of the thematic analysis was on the views expressed by students about their ideas, practices and beliefs, in relation to their drawings. The major finding was that individuals hold assumptions and expectations about ICT and their use; they make judgements and take action based on those expectations and assumptions. Knowing about ICT and knowing about research processes separately form only part of the work of doctoral study. Just as supervision cannot be considered independently of the research project and the student involved, ICT skills and the use of ICT cannot be considered in the absence of the people and the project. What is more important in terms of facilitating the doctoral research process is students getting their "flow" right. This indicates a need to provide explicit support to enable students to embed ICT within their own research processes.

ABSTRACTRecent changes in the accounting profession require students to enter the workforce with technical and critical-thinking skills using large datasets. In an audit setting, an important skill is the ability to identify anomalies and risk factors in the client's data. This instructional case provides students with experience using visualization to identify anomalous transactions for further substantive testing based on relationships between financial data (revenues) and nonfinancial data (weather patterns). Students must also create a memo for the workpaper files that documents their findings, including recommendations for the audit team to select specific sales transactions for substantive testing. Aside from gaining experience with Tableau visualization software, this case will improve students' problem-solving and analytical skills by encouraging them to work independently and to break a complex problem into manageable pieces. This case is most applicable for implementation in undergraduate or graduate auditing or internal auditing courses.

ABSTRACTThis instructional case focuses on the auditor's going concern decision for a private retail client. The primary objective of this case is to understand and examine the auditor's consideration of the client's ability to continue as a going concern in a real-world setting. The case provides students with the financial aspects as well as the personal aspects of such a decision. Specifically, students must complete analytical procedures and evaluate information from several sources when forming their opinion. We also ask students to contemplate the auditor's relationship with the client in order to understand issues involving auditor independence. Throughout the case, students have the opportunity to review applicable auditing standards and to draft a going concern audit report. We expect this case would be most applicable for an undergraduate or a graduate audit course.

Frontmatter -- Contents -- Editors' Acknowledgments -- Note on Translation and Transliteration -- Note on Currencies, Weights, and Measures -- Note on Sigla Used in the Ladino Romanized Text and English Translation -- Editors' Introduction -- English Translation -- Romanized Transliteration -- Notes -- Glossary -- Works Consulted -- Index