Purpose: The purpose is to describe how the audit profession perceives that the re-regulated education requirement in order to become an authorized auditor will affect the number of authorized auditors. Further, the aim is to compare how smaller and larger audit firms perceive the re-regulation will affect how they educate employees for the auditor exam. The purpose is to answer the research questions below.  Methodology: The study has a qualitative research method with an abductive approach. Empirical material is collected through semi-structured interviews with representatives from the audit profession that were able to describe their view of the profession and the re-regulated requirements.  Conclusion: The profession is sceptical that the re-regulation would increase the number of authorized auditors, they perceive a single individual will be attracted. To increase the number of authorized auditors, the profession must market itself better and introduce bonuses to keep people in the profession. Smaller firms will probably become dependent on FAR or networking with larger firms. Larger firms do not perceive that they need to do any significant changes in their current education plans. Smaller and larger firms agreed the profession needs more IT experts, and thus, data analytics should include in the auditor exam.

The subject of dance and injury has become an increasingly important area of study for sports medicine, education, and dance studies. However, the majority of current research focuses on professional dancers or pre-professional dancers in a conservatory training context. The research typically overlooks dancers in a university setting who pursue baccalaureate-level dance programs. This small-scale research study therefore focuses on collegiate dancers in their first year of study in a liberal arts dance program. As this population often sustains injuries, the thesis project seeks to examine the management of injury strategies and to create injury prevention guidelines for the liberal arts dance department, its dance classes, and a hypothetical syllabus for a first-year injury prevention course. The research methodology adopts three approaches: a survey of the incoming freshman dance class at Temple University; a detailed study of six previously or currently injured dance students through interview; and a critical assessment of the research on dance injury. The injury prevention guidelines developed from the student injury surveys, interviews, and assessments will focus on basic, yet essential, information regarding injury management and misconceptions, and the guidelines will prepare collegiate-level dancers for future injury challenges they may face. / Dance

The diploma thesis deals with the topic of adaptation of a teaching assistant in a kindergarten. The theoretical part of this diploma thesis deals with the history of the job position and legislation,as well as the qualificationandpersonalityof the teaching assistant, and what is his role and content in his work in the kindergarten. The next chapter of the theoretical part is devoted to what the role is and scope of work of the teaching assistant in his work in the kindergarten. The thesis defines the adaptation associated with the beginning of a new profession and deals with the possibilities of mentoring. It also describes what the collaboration betweenthe teaching assistant and the teacher in the classroom shouldbe like or mentions what mistakes they should avoid in the collaboration. The last chapter of the theoretical part deals withthe work of the teachingassistant inconnectionwith individual disabilities anddisadvantages that teaching assistants may encounter today in the kindergarten. The practical part of the diploma thesis is devoted to research that was conducted with teaching assistants from kindergartens using the method of interview. Here is the methodology and description of the entire research and the starting point and conclusion resulting from it. The aim of the diploma thesis is...

Purpose: The Brigham Young University General Education Wellness Program has three options available to students to fulfill the programs requirement. The purpose of this study was to assess the impact of these three wellness options. Specifically we wanted to know; does the university wellness requirement affect student nutrition and physical activity behaviors and do the various options available differ in their abilities to impact student nutrition and physical activity behaviors? Methods: A three-group pretest/posttest design was used and a survey was administered, at both the beginning and end of the semester, to all students enrolled in HEPE 129, live and online, and all 100 level Physical Education activity classes. The final study design included 303 student responses from HEPE live, 551 responses from HEPE online and 270 responses from the activity classes. Data analysis of between and within group differences was conducted for each nutrition and physical activity behavior. Results: HEPE online students had small but significant improvements in estimated VO2 max, and in the percentage of students who ate bran or whole grain cereal once/day or more. The activity classes increased significantly for almost all of the physical activity behaviors including estimated VO2 max, days/week of moderate activity, and the percent of students getting 30 minutes/day of vigorous activity, but only one of the nutrition behaviors, whole wheat food intake. HEPE live students increased for every variable, some more significantly than others. Conclusion: These findings suggest that of the three wellness options offered at Brigham Young University, the HEPE live class had the largest impact on improving nutrition and physical activity behaviors across a one semester time period, the activity classes had the next largest impact, and HEPE online had the least impact.

Nationwide, higher education institutions are increasingly interested in infusing sustainability content into their curricula. The world is facing complex and interconnected problems creating a need for college graduates with an understanding of the ecological, economic, and social dimensions of sustainability. There is a shortage of research studying sustainability-related teaching practices, particularly in higher education contexts. The University of Vermont (UVM) recently established Sustainability Learning Outcomes (SLOs) as a general education requirement. As a result of this initiative, sustainability-designated courses are offered across the university that fulfill the requirement, creating a unique opportunity to explore related teaching practices. The purpose of this study was to explore how instructors structured and taught the SLOs, how students learned UVM's SLOs, and which teaching practices students found helpful to their learning, within courses designed to meet this general education requirement. To systematically gather people's perceptions of and experiences with the new general education requirement, this study used the following methods: 1) instructor interviews; 2) course document reviews; 3) classroom observations; 4) student focus groups; and 5) an online student survey. Data were collected from eight sustainability-designated courses. The variety of data collection methods enabled identification and triangulation of strong themes. Instructors used class discussions, papers, readings, projects, guest speakers, case studies, and reflective activities to teach sustainability content and skills. Students reported the following teaching practices as particularly helpful: experiencing a real world application, discussing sustainability issues in class, exploring different perspectives, and hosting guest speakers. Moreover, certain instructional methods may be better received with students with prior exposure to sustainability content. Findings suggest that learning from case studies, guest speakers, and written papers may be more helpful to students with higher levels of prior exposure to sustainability courses. This study's findings add to what we know about how instructors teach sustainability content and students' experiences of their teaching practices. They also suggest a number of implications for policy and practice around supporting professional development opportunities in teaching practices and assessment strategies, creating a teaching culture of experimentation and reflection, and using a variety of methods to assess teaching and learning.

No description available.

The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to delimit the entry level competencies auditors should posses in computer-assisted auditing techniques. Thereafter research questionnaires were developed and sent to practitioners in auditing firms who are responsible for the practical training of trainee auditors, and to a selection of trainee auditors who qualified to write Part II of the Qualifying Examination (Auditing specialisation) of the Public Accountants' and Auditors' Board. The responses received from practitioners and trainee auditors were analysed and subsequent findings were made on the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing planning techniques, computer-assisted auditing techniques to obtain audit evidence and computer-assisted auditing tools. The findings were related to the application of a competence-based approach and the conclusion was reached that the practical training and experience that trainee auditors obtain during the period of practical training (articles of clerkship) in computer-assisted auditing techniques is not sufficiently taken into account in the application of a competence-based approach. In conclusion recommendations were made for an improved application of a competence-based approach based on the findings of the practical training and experience trainee auditors obtain in computer-assisted auditing techniques during the practical training period. These recommendations have particular implications for practitioners responsible for the practical training of trainee auditors, academics responsible for formal teaching, and the Public Accountants' and Auditors' Board and South African Institute of Chartered Accountants jointly responsible for the Education Requirements and Practical Training Requirements of entry level auditors. / Auditing / D.Com

No description available.

In the study of Training and Selection of Police Officers: Toward a Community Police Model the researcher relied on data gathered using questionnaires distributed in a broad geographical range and among a diverse but relevant respondent population. Samples were obtained from police officers, and candidate officers in training and citizens from the southeastern and northeastern sections of the United States. Overall accuracy of survey documents is believed to be high. Survey documents were tested using a Chronbach's alpha test for validity and were constructed around a Likert type scale for responses. Analysis of data was accomplished using a one way analysis of variance (ANOVA) Tukey post hoc test with a .05 level of significance. Outcomes suggested a relationship between more conservative belief patterns among police officers and their post secondary education levels. Additional possibilities were noted in the overall training systems related to the police respondents as in alignment with current needs for traditional policing but, not necessarily adequate for community policing needs. These views also proceeded along educational lines. In addition, outcomes of researched based secondary education models constructed during the research, and even European models for police selection and training may offer some solutions for police in the United States. Other valuable points found during the study were indicators that careful personnel selection and college education when found in predominance among members, seemed to positively alter the general working environment of one police agency involved in the study. / Political Practice / D.Litt. et Phil.(Police Science)

In the study of Training and Selection of Police Officers: Toward a Community Police Model the researcher relied on data gathered using questionnaires distributed in a broad geographical range and among a diverse but relevant respondent population. Samples were obtained from police officers, and candidate officers in training and citizens from the southeastern and northeastern sections of the United States. Overall accuracy of survey documents is believed to be high. Survey documents were tested using a Chronbach's alpha test for validity and were constructed around a Likert type scale for responses. Analysis of data was accomplished using a one way analysis of variance (ANOVA) Tukey post hoc test with a .05 level of significance. Outcomes suggested a relationship between more conservative belief patterns among police officers and their post secondary education levels. Additional possibilities were noted in the overall training systems related to the police respondents as in alignment with current needs for traditional policing but, not necessarily adequate for community policing needs. These views also proceeded along educational lines. In addition, outcomes of researched based secondary education models constructed during the research, and even European models for police selection and training may offer some solutions for police in the United States. Other valuable points found during the study were indicators that careful personnel selection and college education when found in predominance among members, seemed to positively alter the general working environment of one police agency involved in the study. / Political Practice / D.Litt. et Phil.(Police Science)