Business Skills Laboratory in Action: Combining a Practice Enterprise Model and an ERP-Simulation to a Comprehensive Business Learning Environment

Business education has been criticized for being too theoretical and distant from business life. Different types of experiential learning environments ranging from manual role-play to computer simulations and enterprise resource planning (ERP) systems have been used to introduce the realistic and practical experience into business learning. Each of these learning environments approaches business learning from a different perspective. The implementations tend to be individual exercises supplementing the traditional courses. We suggest combining them into a business skills laboratory resembling an actual workplace. In this paper, we present a concrete implementation of an ERP-supported business learning environment that is used throughout the first year undergraduate business curriculum. We validate the implementation by evaluating the learning outcomes through the different domains of Bloom’s taxonomy. We use the role-play oriented practice enterprise model as a comparison group. Our findings indicate that using the ERP simulation improves the poor and average students’ lower-level cognitive learning. On the affective domain, the ERP-simulation appears to enhance motivation to learn as well as perceived acquisition of practical hands-on skills.

Risk in the South African Sectional Title Industry: An Assurance Perspective

The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Developmental Social Work: A Derailed Post-Apartheid Development Approach in South Africa

Developmental social welfare implemented through developmental social work is being applauded internationally as an approach that facilitates social development theory and practice. However, twenty-two years into democracy, there are no tangible evidences that the much-desired developmental social welfare approach has assisted the post-apartheid macroeconomic policy frameworks in addressing poverty and inequality, thus, the derailment of the post-apartheid development approach in South Africa. Based on the implementation research theory, and the literature review technique, this paper recognizes social work as a principal role-player in social development. It recommends the redesign and implementation of an effective developmental social welfare approach with specific strategies, programs, activities and sufficient resources aligned to and appropriate in delivering on the promises of the government’s macroeconomic policy frameworks. Such approach should be implemented by skilled and dedicated developmental social workers in order to achieve transformation in South Africa.

The Effectiveness of Implementing Interactive Training for Teaching Kazakh Language

Today, a new system of education is being created in Kazakhstan in order to develop the system of education and to satisfy the world class standards. For this purpose, there have been established new requirements and responsibilities to the instructors. Students should not be limited with providing only theoretical knowledge. Also, they should be encouraged to be competitive, to think creatively and critically. Moreover, students should be able to implement these skills into practice. These issues could be resolved through the permanent improvement of teaching methods. Therefore, a specialist who teaches the languages should use up-to-date methods and introduce new technologies. The result of the investigation suggests that an interactive teaching method is one of the new technologies in this field. This paper aims to provide information about implementing new technologies in the process of teaching language. The paper will discuss about necessity of introducing innovative technologies and the techniques of organizing interactive lessons. At the same time, the structure of the interactive lesson, conditions, principles, discussions, small group works and role-playing games will be considered. Interactive methods are carried out with the help of several types of activities, such as working in a team (with two or more group of people), playing situational or role-playing games, working with different sources of information, discussions, presentations, creative works and learning through solving situational tasks and etc.

A GA-Based Role Assignment Approach for Web-based Cooperative Learning Environments

Web-based cooperative learning focuses on (1) the interaction and the collaboration of community members, and (2) the sharing and the distribution of knowledge and expertise by network technology to enhance learning performance. Numerous research literatures related to web-based cooperative learning have demonstrated that cooperative scripts have a positive impact to specify, sequence, and assign cooperative learning activities. Besides, literatures have indicated that role-play in web-based cooperative learning environments enhances two or more students to work together toward the completion of a common goal. Since students generally do not know each other and they lack the face-to-face contact that is necessary for the negotiation of assigning group roles in web-based cooperative learning environments, this paper intends to further extend the application of genetic algorithm (GA) and propose a GA-based algorithm to tackle the problem of role assignment in web-based cooperative learning environments, which not only saves communication costs but also reduces conflict between group members in negotiating role assignments.

The Design and Analysis of Learning Effects for a Game-based Learning System

The major purpose of this study is to use network and multimedia technologies to build a game-based learning system for junior high school students to apply in learning “World Geography" through the “role-playing" game approaches. This study first investigated the motivation and habits of junior high school students to use the Internet and online games, and then designed a game-based learning system according to situated and game-based learning theories. A teaching experiment was conducted to analyze the learning effectiveness of students on the game-based learning system and the major factors affecting their learning. A questionnaire survey was used to understand the students- attitudes towards game-based learning. The results showed that the game-based learning system can enhance students- learning, but the gender of students and their habits in using the Internet have no significant impact on learning. Game experience has a significant impact on students- learning, and the higher the experience value the better the effectiveness of their learning. The results of questionnaire survey also revealed that the system can increase students- motivation and interest in learning "World Geography".

Role-play Gaming Simulation for Flood Management on Cultural Heritage: A Case Study of Ayutthaya Historic City

The main aim of this research is to develop a methodology to encourage people's awareness, knowledge and understanding on the participation of flood management for cultural heritage, as the cooperation and interaction among government section, private section, and public section through role-play gaming simulation theory. The format of this research is to develop Role-play gaming simulation from existing documents, game or role-playing from several sources and existing data of the research site. We found that role-play gaming simulation can be implemented to help improving the understanding of the existing problem and the impact of the flood on cultural heritage, and the role-play game can be developed into the tool to improve people's knowledge, understanding and awareness about people's participation for flood management on cultural heritage, moreover the cooperation among the government, private section and public section will be improved through the theory of role-play gaming simulation.