Sandra Chapple

Cultural transitions: teaching, assessment and acknowledgement

Louise C. Rossetto et al. — Wed, 08 Aug 2012 17:21:02 PDT

This paper outlines the multi-strategy approach adopted in a post-graduate subject at an Australian university to develop graduate qualities in international students and to educate them with respect to acknowledged Western referencing conventions. The international student body in Australian universities has increased markedly in recent years with the corporatisation of the university sector. These students have different educational backgrounds and expectations with respect to their Australian student experience, and they face a range of difficulties in a new educational environment. Further, their understanding of plagiarism and correct referencing styles may be different to that of a student in a Western university.Concerned with past instances of plagiarism and the complexities faced by international students, the lecturer of the post-graduate subject sought assistance from an Academic Language and Learning (ALL) lecturer to review the assessment tasks in the subject. This led to a redesign of assessment tasks, with the aim to not only address the issue of plagiarism but also enhance the development of graduate qualities in the students. Emphasis was placed on the studentsÃÂ¿ learning environment and high quality outcomes, and explicit education on skills and protocols was provided by the ALL lecturer. Formal feedback from students on the revised tasks was evaluated and used to improve future assessment tasks and teaching. It was concluded that embedding academic language and learning within assessment tasks enhanced the educational outcomes of students and the development of graduate qualities

AASB138 Intangible Assets - The Bad Apple In The IFRS Barrel

Sandra H. Chapple — Wed, 08 Aug 2012 17:21:00 PDT

Cultural transitions: teaching, assessment and acknowledgement practices for international students

Sandra H. Chapple et al. — Mon, 23 Apr 2012 20:44:32 PDT

This paper outlines the multi-strategy approach adopted in a Masters level subject at an Australian university to develop graduate qualities in students and to educate them with respect to acknowledged Western referencing conventions. Students enrolled in the subject were all international students. Concerned with past instances of plagiarism by students enrolled in the subject, the subject lecturer sought help from an Academic Language and Learning (ALL) lecturer to develop strategies to tackle the issue. This led to an examination and redesign of assessment tasks, which would not only address the issue of plagiarism but which would enhance the development of graduate qualities in students that is consistent with university policy.

IFRIC 13: accounting for "customer loyalty programmes"

Sandra Chapple et al. — Mon, 23 Apr 2012 20:44:31 PDT

Purpose: The purpose of this paper is to present the views and challenges from a range of accounting professionals, regulators and preparers with the introduction of a standardised approach to accounting for customer loyalty programmes (CLPs). It aims to highlight the ambiguities of the classification of commercial transactions, particularly the nature and timing of revenue recognition.

Design/methodology/approach: Comment letters in response to the exposure draft D20 CLPs are analysed together with an exposition of the effect of International Financial Reporting Interpretations Committee (IFRIC) 13 on an early adopter, Qantas airlines.

Findings: Despite limited support for the consensus view advocated in D20, the International Accounting Standards Board (IASB) has upheld the deferred revenue approach consistent with the anticipated outcome of the IASB and Financial Accounting Standards Board revenue recognition project.

Research limitations/implications: The paper analyses the characteristics and views of lobbyists using the IFRIC process. The use of other discourse methodologies may present issues of power within this process.

Practical implications: The paper highlights how the implementation of IFRIC interpretations has the potential to alter reported financial results.

Originality/value: The paper highlights the lobbying process and interpretation process at an international level. It also illustrates how companies can engage accounting interpretations to manage earnings, particularly in times of economic challenges