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We investigate the perceptions and attitudes of both students and tax professionals about the use of the Code and Regulations in an introductory tax course. We administer a survey at the beginning and end of the semester to 106 students enrolled in an introductory tax course, and a separate survey that is completed by 120 tax professionals. Students enrolled in an introductory tax course that integrates the use of the Code and Regulations feel significantly more proficient in using and interpreting this material at the end than at the beginning of the semester. Supplemental assessment of learning data also indicates that students who have been exposed to the Code and Regulations in this course have a fairly high degree of proficiency in accessing and interpreting material. Furthermore, tax professionals view the ability to read and interpret the Code and Regulations as particularly valuable when entering the workplace and somewhat valuable for the certified public accountants exam. This study’s findings extend prior literature on the introductory tax course and provide evidence that students display positive attitudes on the use of the Code and Regulations after being exposed to this skill, and that tax professionals consider the ability to access and interpret the authoritative support in the Code and Regulations quite useful for the workplace.

Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students develop positive attitudes toward the discipline. This study examines the extent to which there are differences in effectiveness in attaining each of these objectives under the financial accounting approach to introductory accounting versus a principles of accounting approach. We analyzed attitudes and quiz scores for non-accounting majors in a managerial accounting class as during the period of a curriculum change. Results indicate that student attitudes toward accounting as a discipline were largely unaffected. Student attitudes toward accounting as a factor affecting their careers after graduation were significantly more positive. There were no differences in quiz scores in the managerial accounting course. These findings suggest that although the financial accounting approach is more efficient, it is equally effective with respect to content delivery and more effective with respect to promoting the importance of accounting to careers.

Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172 student responses from an ethical survey to results reported in the prior literature from 1997, 2004, and 2007. We find evidence consistent with current students becoming less tolerant of ethically questionable behavior. Also, we explore students with self-declared Certified Public Accountant (CPA) aspirations to other students revealing minimal differences. This suggests that discussions around ethical attitudes might be beneficial in the workplace as multigenerational individuals need to make subjective decisions when working together. More specifically, our study encourages the development of additional ethical vignettes that include technological innovation twists to foster more robust classroom ethics discussions as many students fail to find a significant ethical gray area with the traditional vignettes.

This study examines attitudes of students, teachers, and administrators about HIV education in Ugandan secondary schools. Results indicated significant differences between these groups regarding perspectives about sexuality, transmission of HIV, and AIDS stigma. Behavioral assessment indicated low prevalence of high-risk activities among students, which implies a need for continued education and behavioral reinforcement in the curriculum in the intervention programs for behavioral maintenance. This study provides important insights as to how a comprehensive HIV education program can be more effectively and efficiently integrated in the school system. An ongoing discussion within the public and private sector of the country addresses the need for a comprehensive education curriculum, which includes teacher training, peer education, and strong involvement of governmental and nongovernmental organizations. Results from this study provide an important step in this process.

This research probes the nostalgic influence of place attachment and the associated sociodemographic traits which modify environmental attitudes. The study site is a nostalgic campus from one of the most established universities in Taiwan, which has over a 100-year-long history. According to the 382 questionnaires collected, the study observes that several sociodemographic traits could affect environmental attitudes. Further, the perceived place attachment toward a historical campus under investigation positively impacts the respondent's environmental attitudes. In particular, the two subdimensions of cognition and the perceived importance of the place significantly affect the environmental attitude. This study renders valuable insights on what attributes are able to alter the environmental attitude of nostalgic seekers. Consequently, partitioners can efficiently redesign/reshape a historical place for passive leisure pursuits promoting environmental consciousness using the resultant data.

Purpose – The aim of this study is to determine the effects of inquiry instruction incorporating with STEM learning on Chemistry Education of Malikussaleh University students’ science process skills and science attitudes.

Design/Methodology/Approach – The pre-experimental design, which is a mixed method approach is used in the study that included a pretest-posttest one group model and descriptive quantitative.

Findings – As a result of data analysis that STEM learning significantly enhances students’ science process skills and attitudes toward inquiry instruction. This study examines how participation in a semester long inquiry-based STEM learning project that involves interdisciplinary skills, sociological research on attitudes, and behaviors enhances the scientific and quantitative literacies of STEM students.

Research Limitations/Implications – Quantitative research is needed to determine the more common effects of learning outcomes. However, this study only determines a self-assessment on science attitudes. The other one is a limitation on the participants and reviewing aspects of learning with more variables in order to obtain more optimal results.

Practical Implications – The results of this study have practical implications in terms of hands-on activities. The learning model can be used to explain the concept of multidisciplinary studies and particularly to students and their parents. It will be a useful model for lecturers, personal tutors, and any other practitioners involved in hands-on activities.

Originality/Value – This paper innovative at a conceptual level of education development for students, graduates, and it is very simple descriptive papers. It will be of value to anybody with an interest in education competitiveness issues.

The purpose of this chapter is to provide a comprehensive view of special education in the Kingdom of Saudi Arabia. The chapter starts with the origins and attitudes of the Saudi citizens regarding persons with special needs. Next the chapter examines trends in legislation and litigation pertaining to persons who are disabled which led to the government’s passage of Regulations of Special Education Programs and Institutes (RSEPI) in 2001. The RSEPI regulations were modeled after the United States 1997 Individuals with Disabilities Education Act (IDEA). Included in the discussion of the RSEPI is a delineation of the Disability Code which is comprised of 16 articles. The author also provides information on prominent educational intervention employed in the Kingdom as well details about the preparation of paraprofessionals and special education teachers. The chapter concludes with the special education progress that has occurred since the passage of RSEPI.

Theories and research on gender and civic engagement have changed dramatically since studies were conducted 50 years ago. Over time, definitions of political socialization, knowledge, and engagement have all evolved, and with these developments come differences in how we view male and female political and civic engagement.

This chapter will provide an overview of the types of concerns that are evident in the research literature regarding how well teachers are prepared to teach in inclusive classrooms citing both preservice education and in-service professional development/learning. It will present an overview of the measurements that have been used to measure teachers’ perceptions of preparedness for inclusive environments and the use of surveys to assess attitudes, beliefs, and values. The chapter will conclude with a discussion regarding measuring teachers’ perceptions to inform/improve teacher preparation efforts/policies/practices and what needs to be done to improve teacher preparation for inclusive education.