Creating a virtual classroom: evaluating the use of online discussion forums to increase teaching and learning activities
- Authors: Bezuidenhout, L Peta
- Date: 2009
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6070 , http://hdl.handle.net/10962/d1004635
- Description: In teaching large classes, the educationally beneficial informal interaction between students and between lecturer and students is generally reduced, while effective use of both students’ and lecturer’s time is often a challenge. During student consultations, especially over the already stressful test and examination periods, many of the questions asked by the students are the same or similar. The lecturer needs to respond to each query by providing the same detailed explanation for the problem, resulting in ineffective use of time for the lecturer, while students waste time waiting for an appointment, or more often, simply don’t bother to follow up on any queries they may have. Having a social presence is important for students’ cognitive development, but in a large class posing questions or interrogating issues during a lecture appears to be challenging for many students. It is often not easy for students to initiate discussions or establish relationships with peers or the lecturer due to feelings of vulnerability and due to the size and impersonal atmosphere of the lecture theatre. This paper deals with the introduction of online discussion forums in an introductory accounting course and the benefits and problems experienced by the students, tutors and lecturer as a result thereof. Feedback received from these participants is discussed. The introduction and use of these forums resulted in a virtual classroom being created, where significantly more teaching and learning activities took place, to the benefit of all participants. Participation could have been peripheral -in the form of simply reading discussions; or active – through posting questions, or responding to questions.
- Full Text:
- Authors: Bezuidenhout, L Peta
- Date: 2009
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6070 , http://hdl.handle.net/10962/d1004635
- Description: In teaching large classes, the educationally beneficial informal interaction between students and between lecturer and students is generally reduced, while effective use of both students’ and lecturer’s time is often a challenge. During student consultations, especially over the already stressful test and examination periods, many of the questions asked by the students are the same or similar. The lecturer needs to respond to each query by providing the same detailed explanation for the problem, resulting in ineffective use of time for the lecturer, while students waste time waiting for an appointment, or more often, simply don’t bother to follow up on any queries they may have. Having a social presence is important for students’ cognitive development, but in a large class posing questions or interrogating issues during a lecture appears to be challenging for many students. It is often not easy for students to initiate discussions or establish relationships with peers or the lecturer due to feelings of vulnerability and due to the size and impersonal atmosphere of the lecture theatre. This paper deals with the introduction of online discussion forums in an introductory accounting course and the benefits and problems experienced by the students, tutors and lecturer as a result thereof. Feedback received from these participants is discussed. The introduction and use of these forums resulted in a virtual classroom being created, where significantly more teaching and learning activities took place, to the benefit of all participants. Participation could have been peripheral -in the form of simply reading discussions; or active – through posting questions, or responding to questions.
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An investigation into the time-saving benefits of using a computerised taxation program
- Forster, Rory, Stack, Elizabeth M
- Authors: Forster, Rory , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6065 , http://hdl.handle.net/10962/d1004610
- Description: Software programs designed to calculate the tax liability of individuals and other types of tax entity are being designed and used with increasing frequency. Research done in the United States of America appears to indicate that these programs do not achieve any saving in time and, in fact, may take longer to use than to complete a tax return by hand. As the South African revenue collection system appears to be moving closer to a self-assessment system, where the calculation of tax owing will be the responsibility of the taxpayer, the research essay sets out to determine whether there is a saving in time when calculating a tax liability using a tax software program, instead of calculating it by hand. In addition, the research aims to determine how much time, on average, is saved or lost, using such a program, and whether there is any correlation between the time taken to perform a calculation by hand and that using the software program. It does so by comparing the average estimated time it would take to complete tax calculations for individuals by hand with the average time taken to complete the same tax calculations using a tax software program. The average time taken to do the calculations by hand is based on the time allocation given for questions by the authors of a published question bank for university students. The time taken using software is determined by using a stop-watch to time each question being processed. The results, subject to assumptions made in carrying out the research, show that there is a substantial saving in time using the software program. Based on the data, however, the results indicate a weak correlation between the estimated time taken to do a calculation by hand and the estimated time using the software program. Possible reasons for the weak correlation are discussed. A recommendation is also made for the standardization and certification of existing tax calculation software.
- Full Text:
- Authors: Forster, Rory , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6065 , http://hdl.handle.net/10962/d1004610
- Description: Software programs designed to calculate the tax liability of individuals and other types of tax entity are being designed and used with increasing frequency. Research done in the United States of America appears to indicate that these programs do not achieve any saving in time and, in fact, may take longer to use than to complete a tax return by hand. As the South African revenue collection system appears to be moving closer to a self-assessment system, where the calculation of tax owing will be the responsibility of the taxpayer, the research essay sets out to determine whether there is a saving in time when calculating a tax liability using a tax software program, instead of calculating it by hand. In addition, the research aims to determine how much time, on average, is saved or lost, using such a program, and whether there is any correlation between the time taken to perform a calculation by hand and that using the software program. It does so by comparing the average estimated time it would take to complete tax calculations for individuals by hand with the average time taken to complete the same tax calculations using a tax software program. The average time taken to do the calculations by hand is based on the time allocation given for questions by the authors of a published question bank for university students. The time taken using software is determined by using a stop-watch to time each question being processed. The results, subject to assumptions made in carrying out the research, show that there is a substantial saving in time using the software program. Based on the data, however, the results indicate a weak correlation between the estimated time taken to do a calculation by hand and the estimated time using the software program. Possible reasons for the weak correlation are discussed. A recommendation is also made for the standardization and certification of existing tax calculation software.
- Full Text:
Creating a virtual classroom: evaluating the use of online discussion forums to increase teaching and learning activities in an introductory accounting class
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6069 , http://hdl.handle.net/10962/d1004630
- Description: In teaching large classes, the educationally beneficial informal interaction between students and between lecturer and students is generally reduced, while effective use of both students' and lecturer's time is often a challenge. During student consultations, especially over the already stressful test and examination periods, many of the questions asked by the students are the same or similar. The lecturer needs to respond to each query by providing the same detailed explanation for the problem, resulting in ineffective use of time for the lecturer, while students waste time waiting for an appointment, or more often, simply don't bother to follow up on any queries they may have. Having a social presence is important for students' cognitive development, but in a large class posing questions or interrogating issues during a lecture appears to be challenging for many students. It is often not easy for students to initiate discussions or establish relationships with peers or the lecturer due to feelings of vulnerability and due to the size and impersonal atmosphere of the lecture theatre. This paper deals with the introduction of online discussion forums in an introductory accounting course and the benefits and problems experienced by the students, tutors and lecturer as a result thereof. Feedback received from these participants is discussed. The introduction and use of these forums resulted in a virtual classroom being created, where significantly more teaching and learning activities took place, to the benefit of all participants. Participation could have been peripheral - in the form of simply reading discussions; or active – through posting questions, or responding to questions.
- Full Text:
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6069 , http://hdl.handle.net/10962/d1004630
- Description: In teaching large classes, the educationally beneficial informal interaction between students and between lecturer and students is generally reduced, while effective use of both students' and lecturer's time is often a challenge. During student consultations, especially over the already stressful test and examination periods, many of the questions asked by the students are the same or similar. The lecturer needs to respond to each query by providing the same detailed explanation for the problem, resulting in ineffective use of time for the lecturer, while students waste time waiting for an appointment, or more often, simply don't bother to follow up on any queries they may have. Having a social presence is important for students' cognitive development, but in a large class posing questions or interrogating issues during a lecture appears to be challenging for many students. It is often not easy for students to initiate discussions or establish relationships with peers or the lecturer due to feelings of vulnerability and due to the size and impersonal atmosphere of the lecture theatre. This paper deals with the introduction of online discussion forums in an introductory accounting course and the benefits and problems experienced by the students, tutors and lecturer as a result thereof. Feedback received from these participants is discussed. The introduction and use of these forums resulted in a virtual classroom being created, where significantly more teaching and learning activities took place, to the benefit of all participants. Participation could have been peripheral - in the form of simply reading discussions; or active – through posting questions, or responding to questions.
- Full Text:
Reflections on the supervision of postgraduate research in Accounting Departments
- Authors: Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6067 , http://hdl.handle.net/10962/d1004614
- Description: The need to enhance the research profile of accounting departments and schools of accounting at South African universities and to increase the number of students engaging in postgraduate studies mirrors the challenges faced by universities in Australia and the United Kingdom two decades ago. Coupled with these imperatives is the recognition of the need for supervisor training in accounting departments and schools of accounting and the lack of opportunities for gaining experience in postgraduate research supervision due to the small number of students in the accounting field wishing to undertake research-based studies. This article reviews relevant literature on training for the supervisors of postgraduate research students, documents the personal experience and observations of the writer and, drawing on these sources, makes recommendations for the training of supervisors. The recommendations include a model for the training of supervisors reflecting two perspectives: “on-the-job” training and the introduction of a departmental supervision guide setting out aspects of best practice. Issues to be addressed in the training of supervisors include training in research methodology, technical expertise, managing the supervision relationship, quality control, providing constructive criticism and feedback, and ethical concerns.
- Full Text:
- Authors: Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6067 , http://hdl.handle.net/10962/d1004614
- Description: The need to enhance the research profile of accounting departments and schools of accounting at South African universities and to increase the number of students engaging in postgraduate studies mirrors the challenges faced by universities in Australia and the United Kingdom two decades ago. Coupled with these imperatives is the recognition of the need for supervisor training in accounting departments and schools of accounting and the lack of opportunities for gaining experience in postgraduate research supervision due to the small number of students in the accounting field wishing to undertake research-based studies. This article reviews relevant literature on training for the supervisors of postgraduate research students, documents the personal experience and observations of the writer and, drawing on these sources, makes recommendations for the training of supervisors. The recommendations include a model for the training of supervisors reflecting two perspectives: “on-the-job” training and the introduction of a departmental supervision guide setting out aspects of best practice. Issues to be addressed in the training of supervisors include training in research methodology, technical expertise, managing the supervision relationship, quality control, providing constructive criticism and feedback, and ethical concerns.
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Taxation and electronic commerce
- Stelloh, Marcus M, Stack, Elizabeth M
- Authors: Stelloh, Marcus M , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6066 , http://hdl.handle.net/10962/d1004611
- Description: Transactions conducted using the Internet have expanded dramatically in the past few years and countries and their governments have become concerned about the consequences that electronic commerce may have on their tax revenues. Because of this many organisations and inter-governmental agencies have met to try to design a solution that will be compatible with the systems of the various countries and achieve tax neutrality. A number of proposals were made and discussed to try to design a fair and efficient e-tax system. The proposed system that is ultimately adopted must consider different tax bases and systems in order to achieve this. In this research the impact of e-commerce on the imposition of income tax was briefly referred to and four different proposals for levying value-added tax or sales tax were analysed in order to compare the advantages and disadvantages of each and to determine which system would most adequately address the needs of e-commerce. Certain modifications and additions to the proposed systems have been suggested in order to satisfy the specific needs of the South African tax system, while still taking other countries’ tax systems into account. Using Amazon.com Inc. and Skype Technologies South Africa Limited as examples, it is demonstrated how the new amended system will work. It was found that the proposed systems and the system adapted to meet the South African needs would, with a few relatively minor changes to the Value-Added Tax legislation, be suitable for the purposes of imposing value-added tax on e-commerce transactions.
- Full Text:
- Authors: Stelloh, Marcus M , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6066 , http://hdl.handle.net/10962/d1004611
- Description: Transactions conducted using the Internet have expanded dramatically in the past few years and countries and their governments have become concerned about the consequences that electronic commerce may have on their tax revenues. Because of this many organisations and inter-governmental agencies have met to try to design a solution that will be compatible with the systems of the various countries and achieve tax neutrality. A number of proposals were made and discussed to try to design a fair and efficient e-tax system. The proposed system that is ultimately adopted must consider different tax bases and systems in order to achieve this. In this research the impact of e-commerce on the imposition of income tax was briefly referred to and four different proposals for levying value-added tax or sales tax were analysed in order to compare the advantages and disadvantages of each and to determine which system would most adequately address the needs of e-commerce. Certain modifications and additions to the proposed systems have been suggested in order to satisfy the specific needs of the South African tax system, while still taking other countries’ tax systems into account. Using Amazon.com Inc. and Skype Technologies South Africa Limited as examples, it is demonstrated how the new amended system will work. It was found that the proposed systems and the system adapted to meet the South African needs would, with a few relatively minor changes to the Value-Added Tax legislation, be suitable for the purposes of imposing value-added tax on e-commerce transactions.
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Using assessment and reflexive teaching practices to inform and guide changes to the teaching and learning activities in Introductory Accounting
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6068 , http://hdl.handle.net/10962/d1004622
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6068 , http://hdl.handle.net/10962/d1004622
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
The deductibility of interest
- Gunn, Richard, Stack, Elizabeth M
- Authors: Gunn, Richard , Stack, Elizabeth M
- Date: 2006
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6063 , http://hdl.handle.net/10962/d1004603
- Description: The deduction of interest expenditure, for the purpose of calculating the South African taxable income on which normal tax is levied, must satisfy the requirements of the preamble to section 11 and section 11(a) of the Income Tax Act 58 of 1962, read with section 23(g), unless a particular section makes specific provision for its deduction. There appears to be a presumption that if interest expenditure is incurred in the production of income derived from carrying on a trade, it is deductible and we need look no further. This presumption may underlie the 2005 amendment of sub-section (2) of section 24J, which provides that interest is deductible provided it has been incurred “in the production of income” and “for the purposes of trade” (sections 11(a) and 23(g)). This paper discusses the deductibility of interest and, in particular, whether there are circumstances in which interest paid on a loan used to acquire a capital asset could be of a capital nature. The provisions of the Income Tax Act and court decisions relating to the deductibility of interest, as well as opinions expressed by authoritative writers on tax, are subjected to critical analysis. The paper first distinguishes the tests for determining whether an expense has been incurred “in the production of income” and whether the expense is “of a capital nature”. Specific court decisions relating to the deductibility of interest are then analysed. The research considers section 24J of the Act, to determine whether its provisions have settled the debate, and refers briefly to the provisions of section 11(bB), in the context of the research question. The conclusion reached in the research is that there are occasions where the courts appear to have confused the tests for determining whether interest expenditure was incurred “in the production of income” and whether it is “of a capital nature”, in certain instances have also failed to address the question of the capital or revenue nature of the interest expenditure under scrutiny, and that the matter does not appear to be settled that interest incurred on funds used to acquire a capital asset used to produce trade income is automatically deductible.
- Full Text:
- Authors: Gunn, Richard , Stack, Elizabeth M
- Date: 2006
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6063 , http://hdl.handle.net/10962/d1004603
- Description: The deduction of interest expenditure, for the purpose of calculating the South African taxable income on which normal tax is levied, must satisfy the requirements of the preamble to section 11 and section 11(a) of the Income Tax Act 58 of 1962, read with section 23(g), unless a particular section makes specific provision for its deduction. There appears to be a presumption that if interest expenditure is incurred in the production of income derived from carrying on a trade, it is deductible and we need look no further. This presumption may underlie the 2005 amendment of sub-section (2) of section 24J, which provides that interest is deductible provided it has been incurred “in the production of income” and “for the purposes of trade” (sections 11(a) and 23(g)). This paper discusses the deductibility of interest and, in particular, whether there are circumstances in which interest paid on a loan used to acquire a capital asset could be of a capital nature. The provisions of the Income Tax Act and court decisions relating to the deductibility of interest, as well as opinions expressed by authoritative writers on tax, are subjected to critical analysis. The paper first distinguishes the tests for determining whether an expense has been incurred “in the production of income” and whether the expense is “of a capital nature”. Specific court decisions relating to the deductibility of interest are then analysed. The research considers section 24J of the Act, to determine whether its provisions have settled the debate, and refers briefly to the provisions of section 11(bB), in the context of the research question. The conclusion reached in the research is that there are occasions where the courts appear to have confused the tests for determining whether interest expenditure was incurred “in the production of income” and whether it is “of a capital nature”, in certain instances have also failed to address the question of the capital or revenue nature of the interest expenditure under scrutiny, and that the matter does not appear to be settled that interest incurred on funds used to acquire a capital asset used to produce trade income is automatically deductible.
- Full Text:
The relationship between Accounting 1 and Accounting 3 results
- Mazwi, Zukile, Stack, Elizabeth M
- Authors: Mazwi, Zukile , Stack, Elizabeth M
- Date: 2006
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6064 , http://hdl.handle.net/10962/d1004609
- Full Text:
- Authors: Mazwi, Zukile , Stack, Elizabeth M
- Date: 2006
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6064 , http://hdl.handle.net/10962/d1004609
- Full Text:
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