Textbook Approach Research Articles

Formal Rationality as Ideal: The Textbook Approach to Management

Two approaches to rationality characterize the understanding of management accounting and control: one descriptive, based on empirical research and allowing for a variety of versions of rationality; the other normative, explained to undergraduate students through voluminous textbooks on management accounting and control and based predominantly on the idea of formal rationality. Whereas the descriptive approach is often presented as a contrast to the normative approach, the normative approach seems largely independent of empirical research or new management methods. It is suggested that the teachings of management accounting and control be based on insights from academic research prevalent within the descriptive approach to rationality. Keywords: management accounting, management control, formal rationality, textbook

“Law Does Not Come Down From Heaven”: Youth Legal Socialisation Approaches in Chinese Textbooks of the Xi Jinping Era

Schools constitute key sites for legal socialisation, the process whereby youth develop their relationship with the law. Yet, what does legal socialisation entail in the context of an authoritarian party-state such as China? The article examines this question by analysing Chinese citizenship education textbooks of the Xi era. The study finds that China's current textbooks contain elements associated with both a coercive and a consensual approach to legal education. Nonetheless, it is the consensual orientation that receives greater stress, as the books highlight the positive benefits of legal compliance and endorse the idea that youth should advance beyond the external supervisory stage to the self-discipline level of legal consciousness. Reflecting the attempt of the Chinese Communist Party leadership to draw on legality as a key source of legitimacy, this approach is nonetheless undermined by the propagandist tone of the textbooks and their ambiguous messages regarding citizens’ ability to challenge China's existing laws.

KESESUAIAN ISI BUKU TEKS BAHASA INDONESIA SMK/MAK TERBITAN YUDHISTIRA DENGAN KURIKULUM 2013

AbstractNur Sakinah, 2021. The suitability of the contents of the SMK/MAK textbook published by Yudhistira with the 2013 curriculum. Indonesian Language Education Study Program, Department of Language and Arts Education, Faculty of Teacher Training and Education, University of Tanjungpura Pontianak. First Advisor Dr. Ahadi Sulissusiawan, M.Pd Second Advisor Adussamad, M.Pd. This study examines the contents of textbooks that discuss the suitability of basic competencies in material coverage, as well as the flow of genre, scientific and CLIL pedagogical approaches in textbooks with the 2013 curriculum syllabus. This study aims to analyze the suitability of basic competencies, material coverage, and the flow of genre, scientific pedagogical approaches. and CLIL in the textbook with the 2013 curriculum syllabus. The research method used is descriptive with a qualitative research form. The data sources of this research are Indah Wukir Setiarini and Santi Artini who wrote textbooks. Sources of data are obtained indirectly through the results of the textbooks that are made. The data collection technique used is indirect technique with documentation study. The data collection tools used were stationery and a list of notes. The results of the analysis show that in general the textbook cannot be said to be suitable because in the presentation of basic competencies, material coverage, and the flow of the pedagogical approach to genre, science and CLIL, there are parts that are not found in the textbook either directly or implicitly. Based on the results of the analysis that has been done,schools are advised in selecting school textbooks to first see the extent to which the textbooks that will be used conform to the syllabus. Teachers are advised not only to refer to the books given by the school but to use other literature sources that can complement a subject in learning. Publishers are advised in the process of compiling publisher textbooks based on the syllabus.Keywords: Content Suitability, Textbook, 2013 Curriculum

Higher-Order Skolem’s Paradoxes and the Practice of Mathematics: a Note

Abstract We will formulate some analogous higher-order versions of Skolem’s paradox and assess the generalizability of two solutions for Skolem’s paradox to these paradoxes: the textbook approach and that of Bays (2000). We argue that the textbook approach to handle Skolem’s paradox cannot be generalized to solve the parallel higher-order paradoxes, unless it is augmented by the claim that there is no unique language within which the practice of mathematics can be formalized. Then, we argue that Bays’ solution to the original Skolem’s paradox, unlike the textbook solution, can be generalized to solve the higher-order paradoxes without any implication about the possibility or order of a language in which mathematical practice is to be formalized.

China's textbook approach to regulatory reform of the natural gas market

Natural gas, as a transition fuel, is considered essential for China's decarbonization and local air protection policy, yet the regulatory structure China relies on to promote gas use remains under-researched. China's central government recognizes the need for market-based reforms of the gas sector, but what regulatory and policy adjustments are necessary to reorganize gas supply on a market basis? The textbook approach to energy market reform, and its implementation in the European Union, provides important guidance on how to create a regulatory basis to support competition in gas supply, provided national institutional characteristics are taken into account. This article engages in a comparative analysis of China's gas market reform policies and their implementation at the provincial level, focusing on Guangdong, a laboratory of economic reforms in China. The analysis demonstrates that reforms in 2019–2021 integrated key aspects of the textbook model in China's gas regulations, including third-party access, price deregulation and ownership unbundling. However, the textbook is of limited use to address remaining institutional barriers to reform, including resistance of distribution monopolies to competition from state-owned enterprises. Guangdong's experience shows that reform is possible, but only if accompanied by institutional and pricing adjustments reconciling vested interests with competition.

Proposal of the task-based approach in standard Chinese textbooks. Suggestions from localized didactic materials

Recently the majority of theories for second language acquisition emphasize the functionof language. In the case of the Chinese language, due to its peculiarities, most of the standard textbookcontinue to be based on the synthetic syllabus, which reflects the importance of language structure.How to achieve the balance between language structure and function is a question that must beconsidered and resolved within the teaching of Chinese and the compilation of textbooks. To achievethis integration of form and meaning in standard Chinese manuals, as well as the promotion of thestudent's communicative competence, the investigation intends use the task-based approach, whichfocuses on the meaning and use of language, as a complementary method to structuralist didacticstrategies. To exemplify the application of this method, the localized textbook Camino al Chino hasbeen taken as a model, which will address the way in which the task-based approach can be introducedin the presentation, practice and production phases in a standard manual.

La présence de la perspective actionnelle dans quelques manuels de FLE pour l’enseignement secondaire en Espagne (entre 2008 et 2015)

L’enseignement du français langue étrangère (FLE) a vu les méthodes d’apprentissage évoluer tout au long des XXe et XXIe siècles, répondant aux nouvelles réalités sociales et géopolitiques (la création du Conseil de l’Europe, la publication du Cadre européen commun de référence pour les langues). Ceci a notamment mené à chaque fois à la publication d’un ensemble de nouveaux manuels scolaires. Afin de retracer l’influence d’une approche orientée vers l’action dans l’enseignement et l’apprentissage des langues, cette étude vise à (1) analyser l’importance de la perspective actionnelle dans l’enseignement/apprentissage du FLE ; (2) examiner une sélection de manuels scolaires de FLE employés dans le système éducatif espagnol, publiés entre 2008 et 2015, afin d’observer et/ou de vérifier la présence de quelques principes de la perspective actionnelle ; et (3) montrer la transmission actuelle de ces idées dans la formation initiale des enseignants de FLE, dans le cadre du master en enseignement de FLE à l’université de Grenade (2011-2015), en Espagne.

IMPLEMENTATION OF A PERSONALLY ORIENTED APPROACH IN UKRAINIAN LANGUAGE TUTORIALS FOR STUDENTS OF 10−11 GRADES

The article deals with the problem of implementation of personally oriented approach in Ukrainian language textbooks for students of 10-11 grades. The basic principles of the textbook construction (personal-motivational, differentiation and individualization, creativity, developmental training, cross-curricular relations, communicativeness) and change of accents concerning its basic functions are outlined. At present, the introduction of competency education into the educational process is relevant, so the cross-cutting feature of the modern Ukrainian language textbook is the focus on the formation of subject and key competences for students. Particular attention is paid to the problem of introducing a person-centered approach to the educational process, in which the material in the textbook for high school should not only increase the volume, systematize and summarize the studied, but also take into account the personal experience of the student, provide the opportunity for selfeducation, self-development knowledge, stimulate the choice and use of the most important learning tools for the student. The educational process should provide reflection, evaluation of learning as a subjective activity. Effective, in our opinion, when implementing a person-centered approach is the use of individual training programs that will provide the formation of research (search) thinking, organize small groups based on dialogue, games, trainings, creating the conditions for creativity in both independent and collective activity. Analysis of peculiarities of content, structure, model of teaching of Ukrainian language of students of 10-11 grades in the author’s textbooks (standard level: O. Avramenko; O. Hlazova; N. Holub, O. Horoshkina, V. Novosolova; O. Zabolotnyi, V. Zabolotnyi; S. Shevchuk; I. Yushchuk; profile level: S. Karaman, O. Horoshkina, O. Karaman, L. Popova; A. Voron, V. Solopenko) was carried out on the basis of the advantages and methodological value of the subjectsubject. a sound educational paradigm and the implementation of a person-centered approach.

Faster Coherent Quantum Algorithms for Phase, Energy, and Amplitude Estimation

We consider performing phase estimation under the following conditions: we are given only one copy of the input state, the input state does not have to be an eigenstate of the unitary, and the state must not be measured. Most quantum estimation algorithms make assumptions that make them unsuitable for this 'coherent' setting, leaving only the textbook approach. We present novel algorithms for phase, energy, and amplitude estimation that are both conceptually and computationally simpler than the textbook method, featuring both a smaller query complexity and ancilla footprint. They do not require a quantum Fourier transform, and they do not require a quantum sorting network to compute the median of several estimates. Instead, they use block-encoding techniques to compute the estimate one bit at a time, performing all amplification via singular value transformation. These improved subroutines accelerate the performance of quantum Metropolis sampling and quantum Bayesian inference.

Time evolution of spin singlet in static homogeneous exchange and magnetic fields

Within the framework of an idealized theoretical model, we study the effect of external static homogeneous exchange and magnetic field on the spin part of the singlet wave function of two electrons. We begin by revising the traditional (textbook) approach to the spin singlet. Basing our own approach solely on the property of invariance under rotations of the coordinate system and using the theory of spinor invariants, we derive a generalized representation of the spin singlet whose main feature is that the spins are in mutually time-reversed states. We show that exactly this feature predetermines the actual form of the Hamiltonian of interaction with the external field and stipulates time evolution of the singlet. Some applications of these results to the theory of superconductivity and spin chemistry are presented. In particular, it is shown that the case of ferromagnetic superconductors constitutes a good illustration of the validity of our quantum-mechanical consideration.

A História da Matemática em livros didáticos dos anos iniciais do Ensino Fundamental

A presente pesquisa integra o conjunto de estudos voltados para o âmbito da Educação Matemática. Seu objetivo foi analisar a abordagem da História da Matemática em livros didáticos dos anos iniciais do Ensino Fundamental. Adotou-se três coleções de livros didáticos de Matemática (Vem Voar, Ligamundo e Ápis) do 1º ao 5º ano, aprovadas pelo Programa Nacional do Livro e do Material Didático 2019. Para analisar e discutir os resultados, adotou-se os três polos (Pré-análise, Exploração do Material e Tratamento dos resultados obtidos e interpretação) da análise do conteúdo proposta por Bardin (1977). Os resultados sinalizam para um pouco tratamento dado à História da Matemática na referida etapa do ensino. Dentre os conteúdos propostos para o processo de ensino e de aprendizagem da matemática do 1º ao 5º ano do Ensino Fundamental, verificou-se que, nos livros didáticos analisados, a ênfase da História da Matemática está centrada na discussão sobre os sistemas de numeração (maia, romano e egípcio).

Are Open Textbooks Effective for Learning? Investigating the Issue of Human-computer Interaction in Pedagogical Design of Open Textbook Affordable for a Diversity of Learning Environments

This article discusses the impact of human-computer interaction in the pedagogical design of open textbooks affordable into a diversity of learning environments. An exploratory study is conducted, wherein an online questionnaire is administered to the second-year master’s degree students from the Faculty of Psychology and Educational Studies. The results show that students are aware of the importance of metacognition in developing effective learning strategies. Thus, they use metacognitive strategies when taking notes, doing reflections, and employing mnemonics to enhance understanding. However, despite the current practice of using open didactical materials, students feel that the open textbooks approach needs to be relooked and changed to be more effective; it could be equipped with appropriate learning tools to provide more opportunities for immediate feedback and collaborative assessment. Individualization and collaboration are the key factors in developing metacognitive experience. These findings indicate that students are cognizant of the important role of open textbooks in promoting learning.

Análise da história da ciência no livro didático de química

The use of the History of Science as a teaching approach in Chemistry textbooks is recurrent. It is often related to content covered in the first year of high school, as these contents introduce studies on Chemistry. With a qualitative methodological approach of the documentary analysis type, the objective was to investigate how the History of Science is approached in the didactic work “Chemistry”. This collection is among the works approved by the National Textbook Program for the 2018-2020 period. As instruments for data production, the analysis of the didactic guide was established, send to teachers to support the selection of didactic works and four categories of analysis, for analysis of the three volumes that make up the collection. The results show that the History of Science as a teaching approach in textbooks has a higher frequency in the first volume of the collection, while in other volumes this approach appears rarely. In addition, whenever the History of Science is mentioned it is associated with images of the best-known scientists. It is understood that not all contents can be worked from the History of Science. However, it is expected that the teacher, even though transversely include reflections on the importance of such an approach in his classes.

Proposal of the task-based approach in standard Chinese textbooks. Suggestions from localized didactic materials

Recently the majority of theories for second language acquisition emphasize the functionof language. In the case of the Chinese language, due to its peculiarities, most of the standard textbookcontinue to be based on the synthetic syllabus, which reflects the importance of language structure.How to achieve the balance between language structure and function is a question that must beconsidered and resolved within the teaching of Chinese and the compilation of textbooks. To achievethis integration of form and meaning in standard Chinese manuals, as well as the promotion of thestudent's communicative competence, the investigation intends use the task-based approach, whichfocuses on the meaning and use of language, as a complementary method to structuralist didacticstrategies. To exemplify the application of this method, the localized textbook Camino al Chino hasbeen taken as a model, which will address the way in which the task-based approach can be introducedin the presentation, practice and production phases in a standard manual.

Thucydides and the Synchronous Pandemic

Thucydides survived the pestilence and gave a vivid portrayal of the Athenian Epidemic at the onset of the Peloponnesian War. He belongs to the rare group of historians who wrote history about events which had a personal experience. He was involved with the war (as an Athenian strategos) and with the epidemic (had survived an infection). His History of the Peloponnesian War is a textbook approach of how historical events and facts should be researched and described. His historical methodology is based on an orthological analysis of human behaviour. Such an approach enables the researcher to interpret existing stylized facts and personal involvements with reason and objectivity. Within this framework, this paper examines Thucydides exposition of the epidemic of 430 BCE by means of four hypotheses which underline his historical analysis of the pestilence. Then, I proceed with the verification of these hypotheses using the data generation process of the synchronous pandemic of 2020. My main conclusion is that despite technological progress made by human beings with the graceful assistance of Prometheus, human nature did not change as much as Thucydides so eloquently emphasized, prognosed and hoped. Evidence on synchronous pandemic supports Thucydides diagnosis of the human nature but does not vindicate him on the hypothesis (or may be his wish) that his history would be used by future generations to avoid making the same mistakes over and over again. So far, the same or similar faults seem unavoidable. It appears that these faults are embedded in human nature and cannot be avoided.

Word problems in different textbooks at the early stage of teaching mathematics comparative analysis

In a previous research, Csíkos and Szitányi (2019) studied teachers’ views and pedagogical content knowledge on the teaching of mathematical word problems. While doing so, they reviewed and compared Eastern European textbooks of Romania, Russia, Slovakia, Croatia, and Hungary to see how world problem-solving strategies are presented in commonly used textbooks. Their results suggested that teachers, in general, agreed with the approach of the textbooks regarding the explicit solution strategies and the types of word problems used for teaching problem-solving. They also revealed that the majority of the participants agreed that a word problem-solving algorithm should be introduced to the students as early as in the first school year. These results have been presented at the Varga 100 Conference in November 2019. As the findings suggested a remarkable similarity between the Eastern European textbook approaches, in the current study we decided to conduct further research involving more textbooks from China, Finland, and the United States.
 Subject Classification: 97U20, 08A50

Discounted Cash Flow Methods in Lease versus Purchase Analysis—A Technical Note

The earlier framework uses the before-tax cost of debt as the discount rate in valuation of lease contracts for the reason that such framework explicitly includes the interest tax credits as a component of each period’s cash flows. The short-cut or modern standard textbook approaches use after-tax cost of debt as the discount rate for the reason that it ignores the interest tax credits. Some existing literatures state the two approaches are equivalent without exploring the reasons analytically. This note provides a mathematical demonstration showing, the two approaches are not equivalent accompanied by numerical examples.

Transforming communicative tasks into mini-projects

With the action-oriented approach first introduced by the CEFR (Common European Framework of Reference for Languages), the goal of language teaching witnessed a transition from transmission of information (exchange of information) in the classroom to acting together (social action) in and/or outside the classroom and hence from training successful communicators to training social actors. The implementation of the action-oriented approach in language textbooks in the form of mini-projects, however, is an issue not addressed commonly in the field. This study critically analyses the tasks named as ‘projects’ at the end of the first, sixth and eighth units of the English textbook “Ingilizce 7” used in the secondary schools in Turkey to show that they do not reflect the characteristics of mini-projects as a form of the application of the action-oriented approach in language textbooks. Secondly, how these tasks can be transformed into mini-projects is explained.

A fast and low computational memory algorithm for non-stochastic simulations in heterogeneous agent models

Heterogeneous agent models in macroeconomics generally require numerical computation of the cross-sectional distribution of agents. The standard textbook approach is to fully approximate the Markov kernel that iterates the distribution forward in time as a Markov transition matrix, which can be costly in terms of computational time and memory when the state space is large. This note provides an alternative algorithm that is simple, requires much less computational memory, and is substantially faster than the standard algorithm.

The state of adoption and the challenges of systematic variability management in industry

Handling large-scale software variability is still a challenge for many organizations. After decades of research on variability management concepts, many industrial organizations have introduced techniques known from research, but still lament that pure textbook approaches are not applicable or efficient. For instance, software product line engineering—an approach to systematically develop portfolios of products—is difficult to adopt given the high upfront investments; and even when adopted, organizations are challenged by evolving their complex product lines. Consequently, the research community now mainly focuses on re-engineering and evolution techniques for product lines; yet, understanding the current state of adoption and the industrial challenges for organizations is necessary to conceive effective techniques. In this multiple-case study, we analyze the current adoption of variability management techniques in twelve medium- to large-scale industrial cases in domains such as automotive, aerospace or railway systems. We identify the current state of variability management, emphasizing the techniques and concepts they adopted. We elicit the needs and challenges expressed for these cases, triangulated with results from a literature review. We believe our results help to understand the current state of adoption and shed light on gaps to address in industrial practice.