Suchergebnisse

ABSTRACT: The real-time economy (RTE) changes the way accounting information is received, processed, and analyzed. Consequently, it drives demand for auditors who possess enhanced skills and attitudes. Unsurprisingly, the current generation of auditing students expects to be well prepared when entering the profession and facing these new challenges. Auditing educators have the unique opportunity to assume a leading role and empower modern auditors, arming them with the best weapons available to combat error and fraud. This position paper discusses the changing function of the auditing profession, analyzes the advancement of auditing technology featuring continuous auditing and monitoring, and identifies three primary attributes (attitudes, technical competences, and behaviors) that will define the RTE auditor. For each of these attributes, this paper identifies educational media (or instructional tools) that may be incorporated into auditing curricula as a way of introducing and developing these skills.

According to previous research, in contemporary western societies health is seen as an increasingly non-political issue. Rather than being at the centre of collective decision-making and democratic politics, health is regarded as resting on individual responsibility. In our study, we address the question of nutrition education in schools as well as the question of citizenship and democracy. The study consists of two parts: firstly, we analyse whether health – more precisely nutrition and diet – is portrayed as a political or non-political issue in textbooks for secondary school; secondly, and informed by the results from our analysis, we dissect and problematize what kind of citizenship that is constructed in textbooks. From a theoretical framework of politics, the article explores how citizenship emerges. Our findings so far show that health, and more precisely stress, is depoliticized in the textbooks.

"April 12, 2000." ; Shipping list no.: 2000-0230-P. ; Distributed to some depository libraries in microfiche. ; Mode of access: Internet.

This book foregrounds the provision of education for young people who have been remanded or sentenced into custody. Both international conventions and national legislation and guidelines in many countries point to the right of children and young people to access education while they are incarcerated. Moreover, education is often seen as an important protective and 'rehabilitative' factor. However, the conditions associated with incarceration generate particular challenges for enabling participation in education. Bridging the fields of education and youth justice, this book offers a social justice analysis through the lens of 'participatory parity', the book brings together rare interviews with staff and young people in youth justice settings in Australia, secondary data from these sites, a suite of pertinent and frank reports, and international scholarship. Drawing on this rich set of material, the book demonstrates not only the challenges but also the possibilities for education as a conduit for social justice in custodial youth justice. The book will be of immediate relevance to governments and youth justice staff for meaningfully meeting their obligation of enabling children and young people in custody to benefit from education; and of interest to scholars and researchers in education, youth work and criminology. .

We investigated the extent to which relationship status and age at birth explain the education gradient in whether a woman's pregnancy leading to her most recent birth was intended or not. Our data came from wave 5 (2005) of the Household Income and Labour Dynamics in Australia survey (HILDA) (n = 1,751). We found an education gradient in intended births, where less educated women were more likely to report an unintended most recent birth. Part of this was explained by the fact that less educated women were younger when they give birth and less likely to be married—characteristics predictive of unplanned births. To better understand education differences in having unintended births further research needs to focus on the role played by education differences in abortion and contraceptive behaviour.