Master's Level Course Research Articles

Going Concern Designations and GAAP versus Non-GAAP Earnings Metrics

ABSTRACT: Many students have not spent much time studying or contemplating the importance of non-GAAP (Generally Accepted Accounting Principles) earnings to the “Street.” Based on the facts of an actual company and utilizing the financial information drawn from this company's 10-K and Earnings Release, this case introduces students to the strengths and weaknesses of GAAP and non-GAAP earnings measures, and why the Street might be more interested in cash and recurring earnings in attempting to predict movements in stock price. It also provides the instructor with an opportunity to discuss the dangers of allowing firms to emphasize earnings in their press releases that are not defined by an external authoritative body (such as the Financial Accounting Standards Board [FASB]), and how this can hurt the consistency and reliability of reporting. This is an important discussion, since regulators have recently formally proposed to include non-GAAP measures in their overhaul of the auditor reporting model (Public Company Accounting Oversight Board [PCAOB] 2011). The case also familiarizes students with current auditing guidelines dealing with the going concern decision and the potential role that non-GAAP earnings can play in this decision. Thus, the three primary learning objectives are to teach students: (1) to apply going concern audit standards, (2) about the potential role of non-GAAP earnings in this decision—especially as a predictor of future cash flows, and (3) other issues associated with non-GAAP earnings. This topic is important, as auditors are frequently auditing companies that release non-GAAP earnings and/or have going concern issues. This case can be used in Intermediate and Auditing classes, as well as master's-level courses.

Dissertation by Portfolio - An alternative to the traditional thesis

Both the absolute numbers and proportion of international students in the student cohorts of postgradute computing and engineering courses rose dramatically between 2005 and 2009. One of the hardest tasks these students have to perform is the production of a dissertation in English. This paper will concentrate on experiences with students studying computing masters level courses. This paper asks the question whether we are assessing a student's skills with academic English or their ability to meet the learning outcomes of the dissertation module. It will present an alternative to the traditional written dissertation in the form of a portfolio model which is applicable in highly technical research projects. The lessons learned from a pilot project which introduced portfolio dissertations to the Department of Computing at Sheffield Hallam University will be presented along with plans for the next stage of implementation.

Ethics in psychosocial and biomedical research: A training experience at the Interdisciplinary Center for Bioethics (CIEB) of the University of Chile

This paper reviews the experience in training Latin American professionals and scientists in the ethics of biomedical and psychosocial research at the Interdisciplinary Center for Studies in Bioethics (CIEB) of the University of Chile, aided by a grant from Fogarty International Center (FIC) - National Institutes of Health from 2002 to 2011. In these 10 years of experience, 50 trainees have completed a 12-month training combining on-line and in-person teaching and learning activities, with further support for maintaining contact via webmail and personal meetings. The network formed by faculty and former trainees has published extensively on issues relevant in the continent and has been instrumental in promoting new master level courses at different universities, drafting regulations and norms, and promoting the use of bioethical discourse in health care and research. Evaluation meetings have shown that while most trainees did benefit from the experience and contributed highly to developments at their home institutions and countries, some degree of structuring of demand for qualified personnel is needed in order to better utilize the human resources created by the program. Publications and other deliverables of trainees and faculty are presented.

Mathematics summer schools for acoustics research training

Mathematical methods are important for research in many aspects of acoustics. Most researchers in acoustics in the United Kingdom do not have access to master level courses to broaden their postgraduate study, so they advance their fundamental mathematical methodologies taught at undergraduate level through independent learning. They develop their mathematical skills as appropriate rather than being made aware of the potential of advanced mathematical tools at the onset of their research career. Attempts to improve this situation were made through summer schools held in 2003 and 2005 at Southampton University and in 2007 at Salford University. The background to these Summer Schools, their content and structure, recruitment figures and student feedback are reported together with conclusions about their performance and role particularly in respect of PhD completion.

Evaluating an advanced nursing practice course: student perceptions

To explore students' perceptions of an advanced nursing practice course and factors affecting their progression. This descriptive qualitative study explored the views of ten students who were undertaking a master's-level course in advanced nursing practice at one English university. Data were analysed using a framework for thematic content analysis. Five themes emerged from the data: improved clinical assessment skills, benefits of an educational framework, increased confidence, importance of networking and increased autonomy resulting in a positive change in students' advanced nursing practice role. It is necessary to clarify and define advanced nursing practice to prevent confusion about professional boundaries. The study findings provide educationalists with broad and flexible indicators and benchmarks to devise module content that supports and develops the role of nurses in advanced practice.

Strategic Vertebrate Pest Management Training

Author(s): Buckmaster, Tony; Braysher, Mike | Abstract: Training in vertebrate pest management is in a parlous state worldwide. The level of retained corporate knowledge is continually declining as many senior pest managers leave the workforce and take the skills gained through years of experience with them, leaving a vacuum of appropriate skills in vertebrate pest management. There is a serious lack of training in vertebrate pest management at undergraduate or postgraduate level, and even less that is based on current best practice. In 2008, the Diploma in Conservation and Land Management (Vertebrate Pests) was developed in consultation with state government pest agencies to provide field officers with the skills needed to develop and implement strategic pest management plans. The course is based on the principles of the Australian Pest Animal Strategy and uses case studies from successfully operating programs to explain strategic management of pests. The course is offered through flexible on-line delivery supported by workshops, allowing students to study remotely without having to regularly attend a classroom. In 2010, the Graduate Certificate in Wildlife Management (Invasive Animals) was developed through the University of Canberra. It provides mid and upper level land managers with the skills to identify pest animal problems and develop and implement effective pest management strategies based on best practice. This course is offered through flexible on-line delivery and encourages students to incorporate pest animal management problems faced in their workplace into their studies. For land managers wishing to extend their qualifications in wildlife or pest management past the graduate certificate stage, the University of Canberra is developing graduate diploma and Masters level courses. These higher level qualifications will be designed following input from industry and should be able to be tailored to the individual needs of students.

Designing digital security course in educational sciences

Topics of digital security were neglected in our education for long time. Only in last two years studies have shown that digital natives or digi-kids are not sufficiently aware of these topics. Our research reveals that while students are not immune to these problems, teachers are almost completely ignorant about the digital security. We have created a master level course for teaching digital security in education, which we will run for the first time this year. In order to fulfil this task, we decide which topics are relevant for education and establish contemporary students' digital security knowledge. Topics related to psychology and other social sciences courses were not included but we provide ground knowledge for further studies. Therefore, we include topics of data security, computer viruses, computer fraud, spyware, and identity theft.

Fostering Collaboration and Self-Motivated Learning: Best Practices in a One-Semester Visualization Course

There's not enough time in a computer science curriculum to teach soft skills, such as interdisciplinary collaboration or self-motivated learning, although employers demand these skills in the workplace. The author discusses a master's-level course in Data and Information Visualization, in which she adopted three structures-transdisciplinary collaboration, breadth-first teaching, and long-tail education-to help students develop these soft skills.

Training ultra precision engineers for UK manufacturing industry

Ultra Precision Engineers are in demand in both UK and European manufacturing industries. Engineering Companies can address this skills shortage by training existing staff or recruiting new staff with the appropriate skills. Since companies are understandably reluctant to lose key staff for re-training, it is preferable to meet the shortfall by recruitment. This paper describes how UK engineering companies have worked in partnership with academia to design a postgraduate course in ultra precision technologies. The new Masters level course has come to fruition under the auspices of the integrated knowledge centre in Ultra Precision structured surfaces (UPS2), as a component of its Knowledge Transfer portfolio. The MSc in "Ultra Precision Technologies" is led by Cranfield University, with support from University College London and the University of Cambridge. The role of industrial partners is described, from course design to student placements for individual project work; and the lessons learned from the first four cohorts are discussed.

Percepción de la capacitación a Dentistas Generales de Zona: encuesta nacional

Introduction: Informally, we know that the training offered by health services to Regional General Dentists (DGZ, Dentistas Generales de Zona) through the Yearly Training Program (PAC, Programa Annual de Capacitacion) is poorly perceived. The goal of this study is to determine different aspects of this perception. Materials and Methods: A descriptive cross-sectional study was carried out via an online survey, answered by 152 DGZs. Results: 81%, 82.3%, and 58.6%, respectively, did not consider the information, opportunities, and quality of the courses offered by health services through the PAC to be acceptable. 25% did not receive continuing education through health services, none of those surveyed had received a Master's level course, 40.1% had done internships in their base hospitals, and 79.6% believed that health services was not worried about training them. In Primary Health Care (APS, Atencion Primaria en Salud), the majority felt they had a skill level that was at least acceptable. 52.6% considered the DGZ was a path for carreer development, and 36.8% believed that they arrived at specialty programs with the same skill set as their self-funded counterparts. Discussion: The open answers reinforced the poor perception of continuing education offered by health services, and self-management as they only way to achieve quality education. The findings of this study confirm that this situation needs intervention to be improve DGZ's professional development and resulting quality patient care.

Ethics, principles, practices, and issues in public and sexual health: The development, implementation and evaluation of a masters-level university course

Ethics, principles, practices, and issues in public and sexual health: The development, implementation and evaluation of a masters-level university course

China's Rippo of Zippo: expanding the costs of pirated intellectual property

Subject area International business; business ethics; international trade law; intellectual property Study level/applicability Undergraduate and Master's level courses in Business and Management, particularly with a focus on international trade. Case overview This case covers the issues that surround piracy of intellectual property by highlighting illegal manufacture and distribution of millions of Zippo brand windproof lighters and considers the seriousness of the large-scale theft of intellectual property by civilized nations. The focus of this case is on the additional victimization of the producers of genuine products, mostly European and American, who have the policy of life-time repair-or-replace warrantee, which by extension, although wrongly, becomes applicable to their counterfeits. Some micro and macro aspects are covered in detail, some are alluded to, while others are left out for the teachers of this case to justify considering the local logic and culture. Expected learning outcomes There are major lessons embedded in this case: first, intellectual piracy is not less than the theft of tangible property. Second, the problem of piracy carried out by large, civilized countries is really serious because of its huge size. Third, if the rights of those developing innovation are not protected and they cut their investments in R&D, the consequence will hurt all people in the world – emerging and developed. Supplementary materials Teaching note.

Constructivism in Synchronous and Asynchronous Virtual Learning Environments for a Research Methods Course

Virtual learning is a popular teaching modality, and it has been reported in research that there is no significant difference in academic outcome as compared with face-to-face courses. Not all researchers agree with this assertion and some claim it is more difficult to teach math-oriented subjects online. Given that educational psychology theories are effective for teaching quantitative topics in the face-to-face modality, this study proposes and tests methods for virtual learning. Constructivism learning theory is applied using knowledge management principles to teach an online masters-level research methods course at an Australian university. Asynchronous and synchronous tools are used in the VLE, and contrasted in a controlled experiment. The hypothesis is student grades will be significantly higher when the constructivist instructional method is applied to the synchronous VLE.

On Privacy and Public Data: a Study of data.gov.uk

The web-site data.gov.uk (the UK's counterpart to the US's data.gov site) was launched in January 2010. The site proclaims that ``transparency is at the heart of this Government'' and that ``data.gov.uk is home to national & local data for free re-use.'' As part of an assignment for a masters-level course on Data Security at the University of Oxford, 18 part-time post-graduate students were asked to give consideration to the benefits and drawbacks of releasing public data, with particular focus being given to data.gov.uk. In this paper we describe the findings of four of these students and show how the issues raised---both in isolation and when taken in combination---may be a cause for concern, both to those responsible for releasing such data and to those to whom the data pertains. The discussion is not intended to be a critique of data.gov.uk per se; rather, our hope is that this contribution may play a role in the wider debate pertaining to the issues surrounding the release of public data.

Learning from Our Mistakes: An Autopsy of an Unsuccessful University–Community Collaboration

A challenge facing social work education is how to enhance its connection to local communities. To this end, university and community collaborations have grown in popularity to address community needs and to augment student learning. The research literature indicates that there are many factors—from designs to guidelines—that drive successful collaborations. Building on the lessons from that research, this article provides a case study about a service-learning collaboration between a community organization and a masters-level social work course in the United States that was ultimately unsuccessful. Through stakeholder interviews and reflections, the authors provide several suggestions to improve future collaborations. These suggestions include the following. First, increase accountability for students and agency staff. Second, conduct an orientation session at the agency that includes necessary agency staff. Third, be mindful of cultural differences between organizations. Finally, restrict the number of service-learning options for students.

Master's level study: learning transitions towards clinical expertise in physiotherapy

Background Evidence suggests that practitioners who successfully complete a UK Master's level course, accredited by the Manipulation Association of Chartered Physiotherapists (MACP), enhance their clinical practice and demonstrate attributes of clinical expertise. What remains unclear is the process by which practitioners change and enhance their practice. Greater understanding of the learning process would help to inform programme design and delivery, and enhance the quality of the educational experience and impact for practitioners. Objective To explain the learning process experienced by physiotherapists on completion of an MACP-approved Master of Science (MSc) course. Design A naturalistic inquiry was conducted using a single theory-seeking case study. Dimensional analysis was used to develop a substantive theory of the learning transition. Participants Twenty-six semi-structured interviews were carried out with 11 alumni from one MACP-approved MSc programme. Results The learning transition was from uncritical practice knowledge with routine, therapist-centred clinical practice to critical understanding of practice knowledge that enabled patient-centred practice and the capability to learn in, and from, practice. This development towards clinical expertise was primarily facilitated by critical evaluation of practice knowledge, particularly through mentorship in clinical practice. This highly challenging experience was helped by high levels of support from the mentor. The learning transition varied between participants and depended on a host of moderating factors. Conclusion This is the first documented theoretical explanation of how physiotherapists enhance their clinical practice and develop attributes of clinical expertise within an MACP-approved MSc course. This explanatory theory may be of value for educational programmes that seek to facilitate practitioners’ development towards clinical expertise. This study also offers a novel model of learning transition that may be applicable to other educational settings.

Finding and Integrating the Best Available Evidence into the Group Work Field Practicum: Examples and Experiences from MSW Students

Evidence-based practice has been widely discussed in the literature, but little has been said about how it is taught in courses on group work. This article describes how evidence-based group work (EBGW) has been taught in a master's level course on group work and includes examples of students' efforts at utilizing EBGW in their field placements, and their comments about the experience. Utilizing a four-stage process model of EBGW, students posed a clinical question, systematically searched for evidence to answer the question, critically reviewed the evidence, and applied it into practice. The examples illustrate the stages of EBGW and highlight the strengths and limitations of the approach. The written comments provide generally positive feedback and some suggestions for improvement. Ideas to strengthen the experience are presented.

What Needs to Be Developed to Facilitate Classroom‐Based Assessment?

When invited to contribute to this Forum asked myself, What issues have seemed most fundamental?yet perplexing because they are not well or widely understood?for the students who usually take my masters level course called Second-Language Assessment? These master's stu dents are experienced teachers, mostly of English, but also of other languages such as French or Japanese, who come from Ontario and many other parts of the world to improve their professional qualifications and knowledge. They teach in schools, businesses, colleges, or universities in Canada, Asia, Europe, or the Middle East. What have they, while reflect ing during assignments or class discussions, considered crucial to under stand and develop about classroom-based A primary issue is these teachers' own knowledge and professional abili ties. A common remark is, Why wasn't there a full course on assessment during my initial degree (i.e., bachelor of education or TESL certificate)? I've needed to know these things for years now. Or 'Why don't my employ ers (or principals or department heads) give us workshops or organize projects on assessment? A second issue concerns relating assessment to professional or curriculum standards in their teaching. Students in this master's course might remark, Now can see how to use the criteria in this policy to help my students evaluate their own progress. Or they may ask, with astonishment, Why didn't anyone else ever tell us about the Common European Framework of Reference for Languages? A third issue involves relating assessment to their students' learning. They might ponder, for instance, I am never sure whether my responses to students' writing really help them improve. These are three issues about classroom-based assess ment in need of further development, not only conceptually but also in

Use of the Decision Case Method of Teaching in a Course on Death and Grief

ABSTRACT As a key professional and essential team member, social workers must be adequately prepared to address the complexities and challenges inherent in palliative, hospice, and bereavement care. Decision case method teaching is one means of exposing students to practice situations they may face and stimulating collaborative decision making in the classroom. This article explores the use of the decision case method in a master's level course on death and dying. The approach was well-accepted by students and a good fit for the university's academic focus on developing critical thinking abilities.

Girls' and Women's Issues in Counseling: A Theory‐Based Course Design

In this article, the development of a master's‐level course regarding girls' and women's issues in counseling is described. First, the pedagogical foundation for the course design is highlighted. Second, the learning goals for the course are outlined: (a) knowledge of counseling issues pertinent to girls and women in contemporary society, (b) development of effective interventions based on gender‐informed counseling approaches, and (c) awareness of counselors' advocacy role in improving the situation of girls and women. Corresponding teaching methods and class activities are also provided.