Este volume descreve o trabalho multi e interdisciplinar de pesquisa realizado na área de Inteligência Artificial aplicada à Educação, tendo como objetivo principal à proposta de uma metodologia de trabalho suportada por um ambiente na Web como recurso de apoio à aprendizagem almejada pela subárea de Programação Computacional, nos cursos de graduação em Informática. O trabalho investigativo e experimental foi desenvolvido com base na teoria proposta por Ausubel e o ambiente desenvolvido possui arquitetura baseada nos Sistemas Tutores Inteligentes, onde se buscou criar um Assistente Virtual de Ensino Inteligente, cujo comportamento é modelado a partir de um conjunto de regras oriundas da Lógica Fuzzy. Esta base de regras busca estabelecer uma nova forma de análise e assistência no acompanhamento da evolução de aprendizagem do aluno, tendo por base os pressupostos da teoria ausubeliana. A organização dos conteúdos na base de domínio utiliza uma estrutura organizada na forma de Mapas Conceituais, os quais possuem relação com as funções de pertinência associadas aos objetivos destes conteúdos. O trabalho experimental foi realizado na universidade onde o autor trabalha como docente, permitindo que fossem realizadas as análises e entrevistas de forma facilitada. O protótipo, criado para validar alguns aspectos da tese, obteve sucesso e constatou um aproveitamento médio melhor na aprendizagem em Programação Computacional. / This volume describe the multi and interdisciplinary work of made research in the Artificial Intelligence area applied to Education, with the main objective to the purpose of one methodology of work that has the support by Web environment as a way of support for the expected learning by the Computational Programming sub area in the graduation courses of Informatics. The investigative and experimental work was developed based in the theory proposed by Ausubel and the developed environment has the architecture based in the Intelligent Tutoring Systems, looking for a creation of one Intelligent Teaching Assistant, which the behavior is model from the rule group with origin in Fuzzy Logic. This base of rules search to establish one new form of analysis and assistance to go along with evolution of student knowledge, basing in the presuppositions of Subsumption Theory. The organization of contents in the base of dominion use one organized structure in Conceptual Maps form, that have the relation with functions of associated relevant to the objectives of these contents. The experimental work was realized in university where the author works as a teacher, giving the permission to realize the analysis and interviews in the easy way. The prototype, created for some aspect validation of the thesis it was obtained success and it was consisted a medium development better than the learning in the Computacional Programming.

Este volume descreve o trabalho multi e interdisciplinar de pesquisa realizado na área de Inteligência Artificial aplicada à Educação, tendo como objetivo principal à proposta de uma metodologia de trabalho suportada por um ambiente na Web como recurso de apoio à aprendizagem almejada pela subárea de Programação Computacional, nos cursos de graduação em Informática. O trabalho investigativo e experimental foi desenvolvido com base na teoria proposta por Ausubel e o ambiente desenvolvido possui arquitetura baseada nos Sistemas Tutores Inteligentes, onde se buscou criar um Assistente Virtual de Ensino Inteligente, cujo comportamento é modelado a partir de um conjunto de regras oriundas da Lógica Fuzzy. Esta base de regras busca estabelecer uma nova forma de análise e assistência no acompanhamento da evolução de aprendizagem do aluno, tendo por base os pressupostos da teoria ausubeliana. A organização dos conteúdos na base de domínio utiliza uma estrutura organizada na forma de Mapas Conceituais, os quais possuem relação com as funções de pertinência associadas aos objetivos destes conteúdos. O trabalho experimental foi realizado na universidade onde o autor trabalha como docente, permitindo que fossem realizadas as análises e entrevistas de forma facilitada. O protótipo, criado para validar alguns aspectos da tese, obteve sucesso e constatou um aproveitamento médio melhor na aprendizagem em Programação Computacional. / This volume describe the multi and interdisciplinary work of made research in the Artificial Intelligence area applied to Education, with the main objective to the purpose of one methodology of work that has the support by Web environment as a way of support for the expected learning by the Computational Programming sub area in the graduation courses of Informatics. The investigative and experimental work was developed based in the theory proposed by Ausubel and the developed environment has the architecture based in the Intelligent Tutoring Systems, looking for a creation of one Intelligent Teaching Assistant, which the behavior is model from the rule group with origin in Fuzzy Logic. This base of rules search to establish one new form of analysis and assistance to go along with evolution of student knowledge, basing in the presuppositions of Subsumption Theory. The organization of contents in the base of dominion use one organized structure in Conceptual Maps form, that have the relation with functions of associated relevant to the objectives of these contents. The experimental work was realized in university where the author works as a teacher, giving the permission to realize the analysis and interviews in the easy way. The prototype, created for some aspect validation of the thesis it was obtained success and it was consisted a medium development better than the learning in the Computacional Programming.

Este volume descreve o trabalho multi e interdisciplinar de pesquisa realizado na área de Inteligência Artificial aplicada à Educação, tendo como objetivo principal à proposta de uma metodologia de trabalho suportada por um ambiente na Web como recurso de apoio à aprendizagem almejada pela subárea de Programação Computacional, nos cursos de graduação em Informática. O trabalho investigativo e experimental foi desenvolvido com base na teoria proposta por Ausubel e o ambiente desenvolvido possui arquitetura baseada nos Sistemas Tutores Inteligentes, onde se buscou criar um Assistente Virtual de Ensino Inteligente, cujo comportamento é modelado a partir de um conjunto de regras oriundas da Lógica Fuzzy. Esta base de regras busca estabelecer uma nova forma de análise e assistência no acompanhamento da evolução de aprendizagem do aluno, tendo por base os pressupostos da teoria ausubeliana. A organização dos conteúdos na base de domínio utiliza uma estrutura organizada na forma de Mapas Conceituais, os quais possuem relação com as funções de pertinência associadas aos objetivos destes conteúdos. O trabalho experimental foi realizado na universidade onde o autor trabalha como docente, permitindo que fossem realizadas as análises e entrevistas de forma facilitada. O protótipo, criado para validar alguns aspectos da tese, obteve sucesso e constatou um aproveitamento médio melhor na aprendizagem em Programação Computacional. / This volume describe the multi and interdisciplinary work of made research in the Artificial Intelligence area applied to Education, with the main objective to the purpose of one methodology of work that has the support by Web environment as a way of support for the expected learning by the Computational Programming sub area in the graduation courses of Informatics. The investigative and experimental work was developed based in the theory proposed by Ausubel and the developed environment has the architecture based in the Intelligent Tutoring Systems, looking for a creation of one Intelligent Teaching Assistant, which the behavior is model from the rule group with origin in Fuzzy Logic. This base of rules search to establish one new form of analysis and assistance to go along with evolution of student knowledge, basing in the presuppositions of Subsumption Theory. The organization of contents in the base of dominion use one organized structure in Conceptual Maps form, that have the relation with functions of associated relevant to the objectives of these contents. The experimental work was realized in university where the author works as a teacher, giving the permission to realize the analysis and interviews in the easy way. The prototype, created for some aspect validation of the thesis it was obtained success and it was consisted a medium development better than the learning in the Computacional Programming.

The purpose of this study was to determine what difference, if any, exists between the implementation and use of Thinking Maps® and students' academic achievement in Reading and Mathematics as measured over time by the Florida Comprehensive Assessment Test® (FCAT). Thinking Maps® is a registered trademark of Thinking Maps, Inc. The data were examined after three years of Thinking Maps® implementation and instruction. The design of this study was quantitative, with a nonrandomized control group, pretest-posttest design (Ary, Jacobs, & Razavieh, 2002) that examined the effects on student Reading and Mathematics FCAT scores in one middle school that implemented Thinking Maps® throughout all grade levels and core subjects for three years as compared to student Reading and Mathematics FCAT scores in a second middle school that did not implement the Thinking Maps® program throughout all grade levels and core subjects for three years. MANOVA and Chi-square tests were used to examine student FCAT scores. This study focused on one major question: Do students who have been instructed in the use of Thinking Maps® have higher academic achievement as measured by the Florida Comprehensive Assessment Test® (FCAT) than those that have not been instructed in the use of Thinking Maps®? Results of this study indicated that students who have been instructed in the use of Thinking Maps® do not have higher academic achievement as measured by the Florida Comprehensive Assessment Test® (FCAT) than those who have not been instructed in the use of Thinking Maps®. The researcher concluded that other methods of evaluating the implementation of Thinking Maps® and student achievement should be explored.

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner with reference to the foundational accounting concepts included in the Conceptual Framework for Financial Reporting (CF). The solution to the accounting problem using the CF should result in a similar answer had the detailed, complex accounting guidance been consulted. This is based on the understanding that the detailed guidance is consistent with the CF and that the CF is not underdeveloped. In the experience of the author of this dissertation, however, the CF is rarely used to consider the accounting treatment of specific transactions and the first point of reference is usually the detailed, specific guidance. In order to impart a practice of incorporating the CF in problem-solving, the study in this dissertation is underpinned by educational philosophies rooted mainly in constructivism, and specifically in Ausubel’s subsumption theory. Applied to accounting education, this theory suggests a frameworkbased approach whereby educators first instil a detailed knowledge of the CF in an Accounting course and thereafter present details of specific accounting transactions by building and crossreferencing to the foundational concepts in the CF. In addition, the paradigm in Accounting courses should also incorporate problems and experiments through which students can construct their own knowledge, rather than being passive recipients of an educator’s teaching style. Recent literature on framework-based teaching suggests that such an approach is beneficial as it enhances lifelong learning. This study reported on a framework-based approach incorporated in an Accounting course and aimed to determine students’ ability to solve complex accounting problems by referring only to the CF, as well as to determine the factors that could influence their ability to solve the problems and the preferred problem-solving approach of students in facing future accounting problems. In order to address the broad aim of this study, it was divided into two sections, each to identify and analyse a different aspect of accounting problem-solving that incorporated the CF. The study in this dissertation focused mainly on an interpretive research paradigm. The first project had the primary objective of determining whether students have the ability to solve complex accounting problems by using only the CF and determining which factors could influence their ability. This was established by analysing the content and results of an assignment administered to third-year Accounting students at a South African university in which students were required to solve problems using only the CF. The second project had the objective of determining the preferred future approach students will take in solving accounting problems after they have been exposed to a framework-based assignment. This was established through qualitative measures and augmented by a questionnaire to analyse the students’ perceptions. The contributions of this dissertation are manifold and include, but are not limited to, the realisation that a conceptual approach to accounting education is beneficial in Accounting courses. The results in this study indicate that the ability of students to solve complex accounting problems by referring only to the CF may depend on the complexity of the scenario and the students’ familiarity with the problem. In addition, after being exposed to a framework-based assignment, students may tend to prefer a mixed approach in solving accounting problems, which entails a combination of the concepts in the CF and specific accounting guidance governing a particular transaction. The author also believes that this study makes a practical contribution by providing an actual framework-based assignment which can be used or adapted by other Accounting educators to use in similar courses, or to help them develop similar assignments or case studies or to replicate the study. From an educational perspective, it is recommended that Accounting educators incorporate an emphasis on the CF in their teaching approach. As students are exposed to opportunities to exercise their judgement using the concepts included in the CF, they will gain experience in this and be able to exercise better judgement in future. Each time a student is exposed to a problem requiring to be solved using the CF, or is required to make necessary judgements with regard to the CF, it will lead to the creation of new knowledge which the student can constantly link and cross-reference to existing knowledge and experiences. It also appears that, when students are exposed to problem-solving using the CF, it may lead to accountants adopting a more balanced approach by considering more CF constructs in solving future accounting problems. Although the study in this dissertation was conducted at only one university, its implications are by no means limited to this institution. Extrapolation of results cannot be attempted due to the nature of the research design, but the results in this study are valuable and enhance accounting education literature in better understanding students’ problem-solving abilities and their preferred problemsolving approach. The research is therefore valuable to any Accounting educator, as well as the institutional bodies guiding accounting education and its syllabi. It is hoped also that some of the findings will inspire other educational institutions to promote a framework-based approach in an innovative manner. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2015

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance is added to the standards regularly. In view of this immense amount of accounting knowledge that an accountant can be expected to have, exacerbated by often multifaceted structures in accounting problems, it can be challenging and onerous to solve certain accounting problems. The premise of this study is that accounting problems can also be solved in a less complex manner with reference to the foundational accounting concepts included in the Conceptual Framework for Financial Reporting (CF). The solution to the accounting problem using the CF should result in a similar answer had the detailed, complex accounting guidance been consulted. This is based on the understanding that the detailed guidance is consistent with the CF and that the CF is not underdeveloped. In the experience of the author of this dissertation, however, the CF is rarely used to consider the accounting treatment of specific transactions and the first point of reference is usually the detailed, specific guidance. In order to impart a practice of incorporating the CF in problem-solving, the study in this dissertation is underpinned by educational philosophies rooted mainly in constructivism, and specifically in Ausubel’s subsumption theory. Applied to accounting education, this theory suggests a frameworkbased approach whereby educators first instil a detailed knowledge of the CF in an Accounting course and thereafter present details of specific accounting transactions by building and crossreferencing to the foundational concepts in the CF. In addition, the paradigm in Accounting courses should also incorporate problems and experiments through which students can construct their own knowledge, rather than being passive recipients of an educator’s teaching style. Recent literature on framework-based teaching suggests that such an approach is beneficial as it enhances lifelong learning. This study reported on a framework-based approach incorporated in an Accounting course and aimed to determine students’ ability to solve complex accounting problems by referring only to the CF, as well as to determine the factors that could influence their ability to solve the problems and the preferred problem-solving approach of students in facing future accounting problems. In order to address the broad aim of this study, it was divided into two sections, each to identify and analyse a different aspect of accounting problem-solving that incorporated the CF. The study in this dissertation focused mainly on an interpretive research paradigm. The first project had the primary objective of determining whether students have the ability to solve complex accounting problems by using only the CF and determining which factors could influence their ability. This was established by analysing the content and results of an assignment administered to third-year Accounting students at a South African university in which students were required to solve problems using only the CF. The second project had the objective of determining the preferred future approach students will take in solving accounting problems after they have been exposed to a framework-based assignment. This was established through qualitative measures and augmented by a questionnaire to analyse the students’ perceptions. The contributions of this dissertation are manifold and include, but are not limited to, the realisation that a conceptual approach to accounting education is beneficial in Accounting courses. The results in this study indicate that the ability of students to solve complex accounting problems by referring only to the CF may depend on the complexity of the scenario and the students’ familiarity with the problem. In addition, after being exposed to a framework-based assignment, students may tend to prefer a mixed approach in solving accounting problems, which entails a combination of the concepts in the CF and specific accounting guidance governing a particular transaction. The author also believes that this study makes a practical contribution by providing an actual framework-based assignment which can be used or adapted by other Accounting educators to use in similar courses, or to help them develop similar assignments or case studies or to replicate the study. From an educational perspective, it is recommended that Accounting educators incorporate an emphasis on the CF in their teaching approach. As students are exposed to opportunities to exercise their judgement using the concepts included in the CF, they will gain experience in this and be able to exercise better judgement in future. Each time a student is exposed to a problem requiring to be solved using the CF, or is required to make necessary judgements with regard to the CF, it will lead to the creation of new knowledge which the student can constantly link and cross-reference to existing knowledge and experiences. It also appears that, when students are exposed to problem-solving using the CF, it may lead to accountants adopting a more balanced approach by considering more CF constructs in solving future accounting problems. Although the study in this dissertation was conducted at only one university, its implications are by no means limited to this institution. Extrapolation of results cannot be attempted due to the nature of the research design, but the results in this study are valuable and enhance accounting education literature in better understanding students’ problem-solving abilities and their preferred problemsolving approach. The research is therefore valuable to any Accounting educator, as well as the institutional bodies guiding accounting education and its syllabi. It is hoped also that some of the findings will inspire other educational institutions to promote a framework-based approach in an innovative manner. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2015