Suchergebnisse

ABSTRACT: Research on active learning in accounting education suggests that when students develop their own solutions and/or explanations, they take ownership of the knowledge they gain and are more likely to retain it (Springer and Borthick 2007; Hermanson 1994; Cottell and Millis 1993). In this paper, we describe an assignment designed to take advantage of this finding by requiring students to write six mini-cases in a multiple choice format. Each mini-case includes a problem scenario and four plausible alternative solutions. Students select and defend the one best solution and then document a full analysis of all of the alternatives pointing out why they are less preferred. We implemented the assignment in an undergraduate course in taxation. Feedback from students indicates the assignment enhanced their learning of tax technical knowledge, required them to be creative and original, encouraged them to make links between related tax concepts, and motivated them to use research resources more effectively.

Aim. The study aims to enrich an understanding of how Lithuanian school psychologists perceive the cross-cultural transitional care in the bridging role they are made to play in their schooling contexts in supporting Cross-Culture Kids (CCK). Methods. The article presents research findings of surveying 200 school psychologists from Lithuania on current practices and challenges Lithuanian schools face in working with CCKs and developing effective and comprehensive school-based CrossCultural Transition Care Programmes (CCTCP). Results. The analysis shows that Lithuanian school psychologists are unfamiliar with CCK concepts and do not feel prepared to deliver CCTC service to migrant pupils and families or CCTC training to their peer teacher and school administration. Issues surrounding migrant integration are alien to many, and many see it as irrelevant to their school contexts, regardless of governmental attempts to integrate returning Lithuanian emigrants in recent years. Conclusion. The study shows that cross-cultural dialogues—and thus care support—yet need to find space in Lithuanian schools. Through systematic reconsideration, institutions providing educational support and training to key school actors, such as school psychologists, can be better supported. More approachable forms of implementable resources will allow space for schools to negotiate the extent and speed of their involvement, and also provide an arena for cross-cultural narratives and integration care, as they see fit best in their context ; Socialinių mokslų kolegija ; Vytauto Didžiojo universitetas ; Švietimo akademija

AbstractUsing a sample of new bank loans, we investigate the impact of business risk on the usefulness of operating income after controlling for the proportion of independent directors. Consistent with the literature, our initial analyses reveal that the presence of independent directors on a board reduces the interest rate directly and indirectly through an increase in the usefulness of operating income. However, we further provide evidence that the indirect benefit of a high proportion of independent directors is reduced when we account for the presence of business risk. This suggests that studies examining the usefulness of operating income should take into account the effect of business risk. © 2018 ASAC. Published by John Wiley & Sons, Ltd.

The article examines the background and strategic importance of two initiatives - "One Belt and One Road" (China) and the Great Eurasian Partnership (Russia). The points of correspondence and motivation of the two strategic initiatives are analyzed. In the context of strengthening international cooperation and regional integration, a way to link the two main initiatives is being discussed. Factors of the current international situation are considered and taken into account. Thus, the coronavirus pandemic has already become the main event, which affects the changing economy, trade relations and humanitarian cooperation. In addition, global trade protectionism exacerbates the process of counter-globalization and the evolution of the global political structure. The signing of the Regional Comprehensive Economic Partnership (RCEP) and the return of the Indo-Pacific Strategy to the Asia-Pacific region have accelerated the process of regional integration in Asia. In the new international situation, the initiative "One Belt and One Road" and the Great Eurasian Partnership as geostrategic concepts of China and Russia have quite a lot of intersections in political, economic, humanitarian and other aspects. Especially within the framework of the "comprehensive partnership and strategic cooperation between China and Russia entering a new era", the integration of the two strategies - "One Belt and One Road" and the Greater Eurasian Partnership - will become one of the important areas of political and economic activity of the two countries. China and Russia have a common task - to implement the integration of the two initiatives, to fully use their strategic attributes and pragmatic cooperation in the global regional game, and to promote the development of cooperation with the maximum benefit and win-win situation.

Against the background of the rapid evolution of the current international energy landscape and special attention to global climate management, the main interested participants in this process have started a new round of games around the key issue of "carbon neutrality". In the face of both opportunities and challenges, China and Russia should accelerate the implementation of "carbon neutrality" through cooperation in the field of low-carbon energy, which can be considered as an effort to jointly stabilize the overall situation in the energy sector and strengthen international trust. Both countries strongly support the "green" development of energy and work together to promote global "green" and low-carbon transformation, fully demonstrating the strong responsibility of the powers. The article points out ways to strengthen cooperation between China and Russia in the field of low - carbon energy: the creation of a mechanism for cooperation in the field of low-carbon energy, deepening cooperation in the field of capacity-building within the framework of the interface of the EAEU and the "One Belt, One Road" project, strengthening bilateral exchanges and cooperation in the field of low-carbon energy technologies, the use of multilateral organizations to perform a coordinating role between China and Russia.