bluuebunny/crossref_metadata_2025 huggingface dataset:
PPPs: Nature, Development And Unanswered Questions
Authors: Broadbent Jane , Laughlin Richard
Published: January 2009

Public‐private partnerships (PPPs) are the newest and latest “new public management” development for the public services. PPPs are becoming a worldwide development, although the origins can be traced to the United Kingdom's private finance initiative (PFI), which remains the most advanced and developed form of PPP. This paper explores the development of PPPs, concentrating first on the PFI and then tracing the increasing presence of PPPs in Europe, the Americas and Australasia.
Trade in Services: Wider Implications for Accounting Standard‐Setters and Accountants
Authors: Newberry Susan
Published: January 2009

This article identifies a source of influence in the international development of biased rules that systematically privilege engagement in PPPs, noting that the use of PPPs was one of several projects. The full set of projects is consistent with a larger agenda, trade liberalisation of services through enforceable rules. Members of an international web of relationships promoting PPPs and, in effect, the rules‐based trade liberalisation agenda, include the accounting profession. The profession's active involvement in this web of relationships compromises its legitimacy as a standard‐setting body.
Public or Private: Where Government Should Draw the Line
Authors: Officer R. R.
Published: January 2009

The search by democracies for better forms of social structure inevitably raises questions about the role of government and how it might be structured in order to improve the well‐being of the community. When changes involve new methods of financing the provision of government services, such as public‐private partnerships, complex considerations arise.
The Challenge for Public Accounts Committees in Evaluating Public‐Private Partnerships
Authors: Watson David
Published: January 2009

This paper examines the role PACs should play in reviewing one of the newer forms of public‐sector management, the public‐private partnership (PPP), and provides guidance on the critical questions PACs need to investigate if they are to ensure PPPs are fully accountable for their performance to the parliament and the taxpayer.
Bringing Ethical Investment to Account
Authors: Frost Geoff , Michelson Grant , Van Der Laan Sandra , Wailes Nick
Published: January 2009

As the ethical investment industry in Australia matures there is a need for greater scrutiny and understanding of the potential investor's personal beliefs, the investment products on offer and the processes by which the investment universe is determined. The recent introduction of regulation requiring additional information in product disclosure statements is a step in the right direction. However, further disclosure by funds and public exposure is necessary to create a transparent and accountable investment industry.
Socially Responsible Investing and Climate Change: Contradictions and Challenges
Authors: Van Der Laan Sandra , Lansbury Nina
Published: January 2009

This article explores the contradiction between the articulated investment policies, screening criteria or ethical charters of socially responsible investment funds and their actions demonstrated by their portfolio selection practice. The paper provides a background to socially responsible investment and Australia's contribution to greenhouse gas emissions. A discussion of renewable energy options lays the foundation for our main assertion: that this set of possible alternatives provides some new and more environmentally robust options that will better complement the underlying philosophy of funds in the socially responsible investment sector.
Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable
Authors: Adams Carol , Zutshi Ambika
Published: January 2009

This paper identifies drivers which are pressurising organisations to adopt corporate social responsibility and produce corporate social reports. The authors discuss what constitutes a good report, some of the problems with current reporting practices, benefits to organisations which produce corporate social reports and the costs to those which do not.
Corporate Reporting on the Internet in Australia: An Exploratory Study
Authors: Lodhia Sumit K. , Allam Amir , Lymer Andrew
Published: January 2009

This paper documents a research study on corporate reporting on the Internet by Australian companies. The findings suggest that while corporate reporting on the Internet is emerging in Australia, current practice does not utilise the full potential of the Internet to disclose information to stakeholders. Only limited evidence was found of changes in the reporting practices of companies resulting from opportunities for innovation in information dissemination offered by this technology.
The Relevance to Firm Valuation of Capitalised Research and Development Expenditures
Authors: Ke Feliana Yie , Pham Tam , Fargher Neil
Published: January 2009

Although the relevance of research and development to firm value has been extensively documented, some apparently contrary results were recently reported using Australian data. Godfrey and Koh (2001) reported that capitalised R&D costs do not seem to contain information relevant to the valuation of Australian companies. As the Godfrey and Koh study was designed to test the value‐relevance of intangible assets in general, it is likely that the sample did not include sufficient research‐intensive companies to test the relevance of R&D to firm value. This research note confirms results from other previous studies indicating that capitalised R&D is relevant to firm value.
Australian Audit Committees — Do They Meet Best Practice Guidelines?
Authors: Psaros Jim , Seamer Michael
Published: January 2009

The paper reports the results of a study of Australia's largest 250 companies' audit committees in two years (1998 and 2001). The audit committees were scrutinised on the bases of audit committee independence and the frequency of meetings. Australia's audit committees did not score highly on either criterion and most companies fell short of best practice guidelines. Further, it was puzzling and of concern that Australian audit committees appear to have deteriorated in terms of independence and frequency of meetings between 1998 and 2001.
Outsourcing Internal Audit Services: An Empirical Study on Queensland Public‐Sector Entities
Authors: Subramaniam Nava , Ng Chew , Carey Peter
Published: January 2009

A study of Queensland public‐sector entities suggests outsourcing of internal audit services to be extensive (88%), with 51% of respondent agencies adopting co‐sourcing and 37% of the agencies fully outsourcing. Results suggest that internal audit outsourcing is largely adopted for non‐financial reasons such as lack of technological know‐how and service quality rather than financial reasons. Deficiencies of current governance arrangements concerning internal audit outsourcing include (1) a lack of audit committee involvement in outsourcing processes, particularly in co‐sourcing entities, and (2) inadequate segregation of duties whereby the same senior management is involved in key arrangements including selection, approval, negotiation and evaluation of contractual performance.
The Need for Effective Communication with Market Stakeholders
Authors: Hamilton Karen
Published: January 2009

Good corporate governance practices have become increasingly important in determining the cost of capital in global capital markets. The Australian Stock Exchange (ASX) aims to promote an environment of market confidence so that listed companies can obtain reasonably priced capital and maximise the value of their listing. As the market operator, the exchange has the ability to set and monitor disclosure standards and to support dialogue between companies and investors. However, a problem with corporate governance disclosures in Australia is that they have not delivered particularly meaningful information to investors about the performance of individual companies.
Board Characteristics of Australian IPOs: An analysis in Light of the ASX Best Practice Recommendations
Authors: Rosa Ray Da Silva , Izan H. Y. , Lin Michelle
Published: January 2009

Australian Stock Exchange recommendations on corporate governance include a highly detailed model of board structure and composition that is ostensibly “best practice”. We find that small IPO companies with relatively short operating histories have board characteristics that diverge substantially from the ASX recommendations, notwithstanding their strong incentives to adopt corporate governance measures that maximise their appeal to investors. Our findings lend support to the view that the ASX recommendations on corporate governance are excessively prescriptive and unduly costly for small companies in particular.
Do Independent Directors Add Value?
Authors: Matolcsy Zoltan , Stokes Donald , Wright Anna
Published: January 2009

The Australian Stock Exchange's Principles of Good Corporate Governance and Best Practice Recommendations require all listed companies that do not have a majority of independent directors to explain their reasons. We show that independent (outside) directors seem to add value only where their firms have substantial amounts invested in growth options. In these circumstances, outside directors add significant value in their first year on the board and where they have at least three other board positions.
Australia's Implicit Deposit Insurance — Should It Be Reconsidered?
Authors: Gray Robert P.
Published: January 2009

Most major developed countries have bank deposit insurance; the European Parliament recently mandated it for all member countries. One of the characteristics of most deposit insurance schemes to protect depositors is that the banking industry funds the scheme through assessments. Interestingly, Australia does not have explicit deposit insurance and to date there has been little public debate on this subject. This paper proposes that such a debate should be initiated.
A Study of Australian Trade Credit Management Outsourcing Practices
Authors: Lamminmaki Dawne , Guilding Chris
Published: January 2009

This paper reports the results of a survey appraising the extent to which large Australian companies outsource trade credit management (TCM). Of six distinct credit management functions appraised, credit risk assessment is found to be the most frequently outsourced activity. A cross‐industry differential in TCM outsourcing is evident and it appears that sales‐oriented companies have a greater propensity to outsource TCM. Little support has been found, however, for the expectation that smaller companies have a greater propensity to outsource TCM.
Application of the Fair‐Value Concept: Evidence from Australian Legal Decisions
Authors: Betts Jennifer , Wines Graeme
Published: January 2009

The concept of “fair value” is increasingly being incorporated into Australian and international accounting standards and pronouncements. The fair‐value concept has also been established and developed in Australian legal cases, and an examination of pertinent court decisions is of interest to accountants. By examining and analysing relevant cases, the paper highlights some of the principles and difficulties involved in operationalising the fair‐value concept for accounting and legal purposes, particularly in situations where the asset being valued is subject to imperfect or incomplete markets.
Progress on XBRL from an Australian perspective
Authors: Richards Jim , Tower Greg
Published: January 2009

This study examines the progress of XBRL (extensible Business Reporting Language) in the Australian context. XBRL has the potential to be the digital language for data transfer and integration of business systems. The paper describes the nature of XBRL and notes that the Australian Prudential Regulation Authority (APRA) has mandated its use. We review the implications of XBRL, such as audit assurance issues, comparability and real‐time reporting, and conclude that XBRL has the potential to enhance financial accounting reporting. What is needed is the completion of the enabling technology, simplification and acceptance.
Performance Measures and Cost Containment in the New Zealand Health Sector: A Case of Iatrogenic Disorder
Authors: LAWRENCE STEWART
Published: January 2009

An iatrogenic disorder is the name given to a disease or illness that is actually created by medical interventions. This paper suggests an analogous disorder caused by accounting interventions. Attempts to introduce greater accountability and associated accounting technology can lead to disorder, the treatment for which is often prescribed as more of what caused the problem. The example illustrated in this paper is that of the New Zealand public health system. Policies introduced by well‐meaning politicians and bureaucrats have created the opposite condition to that desired. Until an iatrogenic disorder is recognised, it is hard to see an appropriate solution.
The Role of Performance Management and Control Systems in Public‐Sector Reform: Victorian Health Care Networks
Authors: GRAFTON JENNIFER , LILLIS ANNE
Published: January 2009

This paper examines the way organisational responses to public‐sector reform initiatives shape the nature and extent of achievable outcomes. The mandated creation of multi‐hospital networks in Victoria is used as a representative example of amalgamation initiatives observed in both the private and public sectors. This study explores the extent to which performance management and control system choices made by two hospital networks enhance or stymie the achievement of intended amalgamation objectives. The study indicates that the evaluation of amalgamation and other public policy initiatives at a sector level cannot be made independently of the discretion left to management regarding means of implementing these initiatives.
Cost Information in the New Public‐Sector Environment: Cost Accounting Change in a State‐Owned Hospital
Authors: WEBSTER CARLY , HOQUE ZAHIRUL
Published: January 2009

This paper reports on a case study of the utilisation and users of cost information in a state‐owned teaching and research hospital in Australia. The findings indicate that the current utilisation of the cost information resides primarily at higher executive and managerial levels of the organisation. Organisational change, particularly pressure for improved productivity and competitiveness driven by public‐sector reforms in Australia, is significantly filtering down throughout the subject hospital. Various productive and unproductive ways that cost information is used, and impediments to the use of costing information in the hospital setting, are identified.
Are Auditors' Analytical Procedures Judgments Affected by Receiving Management Explanations?
Authors: GREEN WENDY
Published: January 2009

This paper reports the results of a computerised experiment focusing on the impact of management representations, and the timing of those representations, on auditors' performance in completing all stages of an analytical procedures (AP) task. While timing of the management explanation had an initial impact on the AP process, there was no difference in the number of correct auditor responses due to this factor. However, receiving the management explanation did affect the cause selected, with auditors receiving that explanation selecting it significantly more often than those who did not receive that explanation. The findings suggest several areas for potential improvement of the auditors' AP proces.
Disclosure of Proxy Voting Information by Australian Managed Investment Schemes
Authors: CHAPPLE LARELLE , CHEUNG ERNEST
Published: January 2009

The US Securities and Exchange Commission requires registered management investment companies to disclose how they vote proxies relating to portfolio securities they hold. The primary purpose of this rule is to enable fund investors to monitor the role of institutional shareholders in the corporate governance practices of public companies. In Australia, despite reform proposals, there are no regulations requiring institutional investors to report proxy voting procedures and practices. There is little evidence of voluntary disclosure of proxy voting by Australian managed investment schemes in equities, indicating that there are costs involved in such disclosure.
Ethics Research: an Accounting Educator's Perspective
Authors: PEURSEM K. A. VAN , JULIAN A.
Published: January 2009

This review of ethics education in accounting shows the contributions of, and gaps in, existing work. The investigation can contribute directly to an ethics educational program, while shedding light on topics that could be usefully extended. The paper is structured uniquely for educational interests by forming primary categories around the needs of the educational manager and the classroom educator; subcategories are drawn from the literature itself. The analysis anchors on McDonald and Donleavy's (1995) review and looks to studies published in the decade between 1995 and early 2005.
The Ethics Development Model Applied To Declining Ethics in Accounting
Authors: ALBRECHT W. STEVE , HILL NED C. , ALBRECHT CONAN C.
Published: January 2009

This paper presents the Ethics Development Model (EDM) as a lens by which to view declining ethics in accounting and other business professions. The paper also provides a background on fraud (one type of ethical breakdown) and its causes. The EDM comprises personal ethical understanding, application of ethics to business situations, ethical courage and ethical leadership. The model is applied to declining ethics, teaching styles and educational responsibility.
Beyond Ethics: A Community Platform to Secure Moral Integrity
Authors: RAAR JEAN
Published: January 2009

Stakeholders perceive the role of accountants to reflect trust, honesty, impartiality, fairness and transparency. The aim of this paper is to explore avenues to strengthen the moral integrity of professional bodies and their members. The resulting recommendations include a community or “milieu” approach.
Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession
Authors: ASKARY SAEED , OLYNYK MARC
Published: January 2009

The accounting profession bos been grappling with the issue of public interest responsibility for a number of years. The aim of this paper is to examine how a balanced scorecard (BSC) model can be used by the accounting profession to more effectively incorporate a public interest responsibility in its strategic framework. By using a BSC model, the paper provides an integrated framework for translating strategic values into a comprehensive set of objectives, performance measures and improvement actions.
Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia
Authors: ABEYSEKERA INDRA
Published: January 2009

This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political constituent (the government) and the accounting profession. The paper attempts to demonstrate how the corporatist view can help us understand the social nature of accounting and how the accounting profession can gain a greater awareness of this reality.
Options Plans — Some Australian Empirical Evidence
Authors: CARLIN TYRONE M. , FORD GUY
Published: January 2009

The use of options as a component of executive remuneration in large listed corporations in Australia grew materially between 1997 and 2002. This growth coincided with a significant degree of concentration of ownership of those options in the hands of a small cadre of board members and senior executives. We conclude that this phenomenon, to date essentially unexplored in the literature, has significant implications for the quality of governance outcomes in firms that use options in their incentive and remuneration systems.
Over‐Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS
Authors: HASWELL STEPHEN
Published: January 2009

US accounting regulation has been criticised for maintaining an over‐complex “rules‐based” approach, cited as the partial cause of significant failures in corporate governance. US regulators state that they are now on a pathway to a more “principles‐based” approach, but the International Accounting Standards Board (IASB) claims superiority in this approach already. The recent efforts of the US Financial Accounting Standards Board (FASB) and IASB are examined to see if either claim is clearly supportable. As these authorities appear to be in the process of creating a world accounting standard‐setting duopoly, unresolved problems involving over‐complexity are likely to be transported to other countries, including Australia.
Accounting for SGARAs: A Stocktake of Accounting Practice Before Compliance With AASB 141 Agriculture
Authors: HERBOHN KATHLEEN
Published: January 2009

This paper reports the results of an investigation of the impacts of compliance with AASB 1037 Self‐Generating and Regenerating Assets for all listed Australian companies with material holdings of SGARAs. This investigation is useful for at least two reasons. First, the controversy and debate surrounding the standard raises the question of whether the consequences of application were as serious as predicted. Second, AASB 1037 was the first formal prescription on how to account for biological assets. As such, its consequences for reporting entities provide potential insights into the impact of AASB 141 Agriculture, which is applicable to reporting periods beginning on or after 1 January 2005.
Taxation and the Australian Superannuation System: An International Comparison
Authors: CORTESE CORINNE
Published: January 2009

JOHN GLYNN

This study demonstrates the taxation burden applied to Australian superannuation. The superannuation schemes and supporting taxation systems of five OECD countries are reviewed. A hypothetical scenario is applied to demonstrate the imbalance of the Australian system relative to comparable nations. Given concerns about the aging population, this research supports calls for further reforms to the taxation of superannuation in Australia, highlighting the need to make superannuation taxation policies more consistent with government efforts to encourage superannuation savings and self‐funded retirement.
Due Process and the Adoption of IFRS IN New Zealand
Authors: BRADBURY MICHAEL , VAN ZIJL TONY
Published: January 2009

This paper reviews the decision to adopt IFRS in New Zealand and the subsequent decisions made on implementation of adoption. The emphasis of the review is on due process. The paper outlines the current regulatory structure for financial reporting in New Zealand, describes how the decision to adopt IFRS was made, and evaluates the due process followed in making the decision to adopt IFRS and in implementation of the decision. We conclude that the limited due process followed in making the decision to move to IFRS and in developing each New Zealand standard was adequate. However, the method adopted for converting international standards to New Zealand standards did not go through sufficient due process.
Managing Social and Environmental Performance: Do Companies Have Adequate Information?
Authors: ADAMS CAROL A. , FROST GEOFFREY R.
Published: January 2009

The commonwealth government has again explored the issue of mandatory social and environmental reporting by companies. This paper reviews the for‐and‐against arguments. We investigate the capacity for Australian organisations to voluntarily provide adequate social and environmental information by undertaking an analysis of current reporting practices with a focus on the reporting of performance‐related information. To understand whether Australian companies are achieving best practice we benchmark disclosure against a sample of British companies.
Beyond Performance Measurement
Authors: OTLEY DAVID
Published: January 2009

This is the text of a plenary address given to the AFAANZ annual conference on 1 July 2007 on the Gold Coast, Queensland, Australia.
The Relationship Between Accounting Profit and Economic Income
Authors: RYAN JOHN
Published: January 2009

The reliance on economic concepts, most notably economic income, for the measurement of profit in financial accounting is misplaced. This paper explores the concept of economic income, contrasting it with the concept of profit in the conventional accounting model. The concept of individual economic income cannot be used for measurement of profit for a past period as the concept is based on the capitalisation of expectations and excludes “separate but correlated” concepts of profit and capital needed for capital maintenance.
Australian CEO Compensation: The Descriptive Evidence
Authors: MATOLCSY ZOLTAN , WRIGHT ANNA
Published: January 2009

CEO compensation has been well documented in the US in the academic and professional literature. However, despite widespread attention by the Australian business community and the federal government to this issue, descriptive evidence on Australian CEOs' compensation contracts is very sparse. Using a sample of large Australian firms for three years, this study provides the first detailed descriptive evidence on both the levels and structures of Australian CEO compensation. The study compares these findings with those from the US and reveals significant variations in CEO compensation contracts between the Australian and US markets.
Changes in Segment Reporting in the Australian Banking Industry
Authors: BIRT JACQUELINE , KEND MIKE , XIAN HUI
Published: January 2009

This paper examines changes in segment reporting in the Australian banking industry following the introduction of the revised AASB 1005 Segment Reporting. We find that the standard has implications for the qualitative characteristics of “understandability” and “comparability”. Feedback on the revised standard is timely, as both the AASB and the IASB have recently issued new segmental reporting standards that are based on US GAAP's management approach of determining operating segments.
The Work Program and Priorities of the AASB
Authors: BOYMAL DAVID
Published: January 2009

The workload of the AASB has not diminished since adoption of the IASB's standards and will not diminish in the foreseeable future. However, the nature of the AASB's work has changed, with a particular focus on the public‐sector and private not‐for‐profit sector priorities.
The IASB Agenda — A Moving Target
Authors: DICK WOLFGANG , WALTON PETER
Published: January 2009

This paper reviews the agenda of the International Accounting Standards Board (IASB) and the opportunities for research that it provides. The paper analyses the progress of topics on the 2001 agenda and concludes that evolution is variable, partly due to the appearance of later priorities. It goes on to discuss how research may inform standard‐setting and analyses how major projects currently on the agenda lend themselves to academic research.
The Australian Auditing and Assurance Standards Board after the Implementation of CLERP 9
Authors: JUBS CHRISTINE , HOUGHTON KEITH
Published: January 2009

This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUASB) as a result of the CLERP (Audit Reform and Corporate Disclosure) Act 2004, and its progress in developing auditing standards that are “in the public interest”. The paper canvasses the composition of the AUASB, its transparency and due process, its relationship with the International Auditing and Assurance Standards Board and the Financial Reporting Council, and its resourcing and attitude to researching issues of importance in auditing. The paper discusses methods that might be used to provide evidence of the efficacy of the reforms to auditing standard‐setting.
A Critique of the International Auditing and Assurance Standards Board
Authors: SIMNETT ROGER
Published: January 2009

Knowledge of initiatives and developments at the international level are important to the Australian auditing profession, which has adopted a policy of convergence with the International Auditing and Assurance Standards Board (IAASB). To aid this knowledge, this paper provides a critical review of developments at the IAASB and their impact on Australia, drawing on insights gained by the author as a member of the IAASB from 2002 to 2005.
Developing an Assurance Standard for Carbon Emissions Disclosures
Authors: SIMNETT ROGER , NUGENT MICHAEL
Published: January 2009

A new assurance service on carbon emissions disclosures in Australia would provide an appropriate response by the auditing profession to the challenges posed by climate change. Recognising the difficulties in developing an assurance standard on broad sustainability information, this paper focuses on the case for developing a standard on the more specific issue of corporations' carbon emissions disclosures. Credibility of disclosure of carbon emissions and any associated trading scheme would be strengthened by the implementation and enhancement of assurance standards and services.
Evaluation of Foreign Language Teaching
Authors: Hayes Alfred S. , Lambert Wallace E. , Tucker G. Richard
Published: January 2009

ABSTRACT: The standard technique for evaluating a language teaching program is to obtain objective measures of pre‐ to post‐training changes in students. A potentially faster and more useful technique would be the evaluation, based on direct observation, of actual training in progress to ascertain whether the course design, program administration, and individual teaching performance conform to certain principles, policies, and procedures that have been demonstrated to play a role in successful language learning. A research plan has been devised for developing such an evaluation technique. The preliminary phase of the first step in this plan has been accomplished through an analysis of the ratings which 364 faculty members at NDEA institutes gave to 324 features believed to be important in developing second‐language proficiency. The consensus strongly favored an audio‐lingual approach. The next step will be to validate those features which are apparently important. (An appendix lists the 324 features and gives the mean rating, standard deviation, and % of negative responses to each.)
Laboratory Quizzes: A Means of Increasing Laboratory Effectiveness
Authors: Valette Rebecca M.
Published: January 2009

ABSTRACT: Brief laboratory quizzes provide a partial solution to some of the problems associated with the use of language laboratories‐irregular attendance, inattention, lack of application by students, and lack of relationship of lab practice to class work. At the end of each lab session, students can be given recorded tests designed to elicit written responses, which are later sent to the teacher for grading. Though additional teacher time is required for the preparation of the quizzes, this system of testing in‐creases lab effectiveness by freeing lab personnel from attendance enforcement, stimulating students to participate more actively in the lab, increasing teacher preparation in lab activities, and helping to integrate lab practice with student performance in class. (Samples are given for several types of test questions in French.)
Foreign Language Entrance and Degree Requirements in Colleges That Grant the B.A. Degree: Fall, 1966
Authors: Willbern Glen
Published: January 2009

ABSTRACT: A survey of 1158 institutions granting the B.A. degree reveals that nine out of ten have a foreign language requirement for the degree and one in three has a foreign language entrance requirement. Many registrars at colleges without an entrance requirement reported that large percentages of students nevertheless enter with language credits. A related study showed that at 71.3% of 927 colleges placement of entering students was determined by some form of testing or interviewing. (A directory lists all institutions and their requirements, and tables show the regional distribution‐in numbers and percentages‐of institutions with requirements.)
Beyond Grammar and Beyond Drills
Authors: Gaarder A. Bruce
Published: January 2009

ABSTRACT: A crucial problem in audio‐lingual instruction is the advancing of students beyond memorized drills to a stage of automatic, personal control of the language. Most drills, exercises, and even dialogs now used fail to exploit fully the student's inductive and analogical faculties. Throughout each learning session, from the beginning, the teacher should be conscious of the grammatical points being displayed, but the learner's focus should go beyond the grammar and the drill to concentrate on significant meaning. Each drill should be a “conversation with you, the learner,” dealing to the maximum extent possible with the human and other realities of the dialog‐narrative. (Sample drills in Spanish are given in the text and an appendix.)
A Semiotic Approach to Culture
Authors: Beaujour Michel , Ehrmann Jacques
Published: January 2009

ABSTRACT: The study of culture and that of literature must be separated, though they are neither irreconcilable nor antagonistic, and both are humanistic disciplines. Semiotics is the study of signs, and in the semiotic approach the objective is to interpret natural language signs into whatever cultural signs may be implicit (e.g., in French culture: “les conges payés,” paid vacation). This approach to culture seems particularly suited to teachers of languages, who are not trained as social scientists. Cultural data can be broken down into four categories: (1) factual information about the structure of official institutions; (2) studies of attitudes and beliefs of a sociological or anthropological nature; (3) raw documents such as interviews, pictures, ads, etc.; (4) study of functions. (Two examples of semiotic analysis of French “raw documents” are included in an appendix.)
Teaching Culture in the Foreign Language Classroom
Authors: Brooks Nelson
Published: January 2009

ABSTRACT: There is general agreement that culture should be taught in a language course, but just what this means is unclear. The scientists propose a concept of totality quite unlike the idea of perfection entertained by humanistic scholars. Attempts to accommodate the two points of view have so far met with limited success. To rough out a definition of culture that will be immediately useful to language teachers, statements are made as to what culture is not, viz.: geography, history, folklore, sociology, literature, civilization. Five meanings of culture are identified: growth, refinement, fine arts, patterns of living, and a total way of life. The fourth meaning refers to the role of the individual in life situations of every kind and his conformity to the rules and models for attitude and conduct in them. This meaning is seen as the most immediately useful in instruction. The third and fifth meanings gain in importance as language competence develops. A dual interpretation of culture is recommended, both scientific and humanistic, and an outline for each is suggested. A number of ways of applying these recommendations in classroom procedure are set forth. A list of proposals invites discussion and development of these ideas leading to wide professional acceptance.
The Effects of Training Foreign Language Teachers in Interaction Analysis
Authors: Moskowitz Gertrude
Published: January 2009

ABSTRACT: To determine its effects on foreign language teaching, preservice and inservice foreign language teachers were taught interaction analysis, a category system for describing pupil‐teacher interaction. The preservice teachers received this training while student teaching. At the end of the training, questionnaires and observations indicated that the student teachers: (1) had more positive attitudes toward teaching; (2) used more indirect teaching patterns in grammar and conversation lessons; (3) had more negative attitudes toward their cooperating teachers; and (4) were perceived more favorably by the pupils in their classes. In a graduate course, in‐service teachers were taught three systems: interaction analysis, FLint (Foreign Language Interaction), and IDEI, a nonverbal system. Using these instruments, the teachers analyzed a tape recording of their teaching prior to the course, comparing it with a videotape of themselves micro‐teaching partway through the training. Activities were aimed at sensitizing participants to the influence of teacher behavior on students. A questionnaire was sent to the inservice teachers one month after school started to determine whether the course content had affected their on‐the‐job teaching. Responses indicated that the teachers felt studying observational systems had influenced them to make numerous desirable changes in their teaching, causing them to feel more confident and competent in their classroom interaction.
Latin in Secondary Schools: A Six‐Year Program
Authors: Latimer John F. , Eaton Annette H.
Published: January 2009

ABSTRACT: The slight reversal of the decline in Latin enrollment requires the classicist to examine the causes of the decline and to plan for their elimination. Of the programs and proposals which have attempted to halt the decline, only a six‐year program has won any general acceptance. Such a program, based upon a free election by students at the end of the sixth grade, gives Latin a competitive position with respect to current FLES programs, provides the student with time to absorb more slowly and thoroughly, and increases the depth and breadth of the study. The six‐year sequence brings with it a change in philosophy, so that Latin study is not restricted to the academically superior. This has particular implications for the inner‐city child. Experimental programs in which the study of Latin begins in grade 7 already exist. However, the full development of the concept requires the establishment of new goals, preparation of new materials, availability of well‐trained teachers, and sound publicity. Cooperation among all classicists can bring success to the six‐year program, which in turn will mean rejuvenation in the study of Latin.
A New Type of Language Degree Course‐ A Report from the United Kingdom
Authors: VAN Abbé Derek M.
Published: January 2009

ABSTRACT: An effort is under way in the United Kingdom to develop programs of study which will prepare graduates in modern languages for careers other than the teaching of language and literature. A significant motivation for this trend is the need to revive the U.K. as a great trading nation. The pacemakers in this movement are the recently established universities such as Sussex, Essex, and York, and a number of new universities which were formerly colleges of advanced technology. An example is the course planned for the Cambridgeshire College of Arts and Technology. The student will concentrate on one of the Main Languages (French or German) commonly taught in U.K. schools, with development of optimum ability in the skills. He will also begin a Subsidiary Language (Italian or Spanish), with four years of intensive work. All phases of linguistics will be required, as will language‐teaching theory, including problems likely to be encountered in teaching English as a foreign language while abroad. The student will study the geography, modern history, economics, and institutions of the countries of specialization. Six months will be spent in the country of the Main Language and six in that of the Subsidiary Language. Specimen syllabi from five other U.K. institutions are appended.
The Importance of the Attitude Factor in Language Dropout: A Preliminary Investigation of Group and Sex Differences*
Authors: Bartley Diana E.
Published: January 2009

ABSTRACT: The Foreign Language Attitude Scale (a Likert type scale developed by Dr. Mary DuFort in 1962) was administered to eighth‐grade pupils in September and March. The pupils were then divided into two groups according to whether they continued or dropped foreign language in the ninth grade. Mean attitude scores for both groups were computed and tests of significance of differences between means were performed. The attitude of the “dropout” group was significantly lower than that of the continuing group in September as well as in March. The attitude of the dropout group also deteriorated significantly from September to March while that of the continuing group remained stable. A probability distribution was calculated whereby potential “language dropouts” could thus be detected by low attitude scores as well as by deterioration of attitude scores during the 1966–67 school year.
An Experiment in Individualized Advanced French
Authors: Shepherd W. Everitt
Published: January 2009

ABSTRACT: An Arizona high school has demonstrated that, with certain limitations, advanced French can be taught on an individual basis within the framework of a standard class period. New forms of activity were devised to replace the traditional lecture‐oriented class which was used only for supplements such as films and guest speakers. The students then kept their own record of progress in the course according to a predetermined system. Strict controls were nevertheless maintained by the teacher permitting him to delegate responsibility to the students as they were ready to accept it. The most serious impediments to individualizing instruction were found to be class load and the preparation and personality of the teacher.
Innovative Classical Programs in the School District of Philadelphia
Authors: Masciantonio Rudolph
Published: January 2009

ABSTRACT: In view of the potential relevance of Classical Studies for contemporary students, and as a result of the positive efforts of various community and professional individuals, the School District of Philadelphia has inaugurated new programs in FLES Latin for 4th, 5th, and, 6th grade pupils, in secondary school Latin, in Classical Greek for secondary schools, and in interdisciplinary Classical Humanities courses. These innovative classical language courses are described. The approach is multisensory and visual/audio/lingual. The emphasis is on: expanding the verbal functioning of the children in English (especially through vocabulary building based on Greek or Latin roots); on broadening their cultural horizons (especially through contrastive study of the past); and on stimulating interest in the humanities (through freshly conceived goals and instructional approaches).
A Typology of Bilingual Education
Authors: Mackey William F.
Published: January 2009

ABSTRACT: What is needed for planning and research in bilingual education is not more and better definitions but a simple and complete typology based on the only common denominator—the use of two or more languages. The distribution of these languages throughout the entire learning environment (structured and unstructured) is the basis of this typology. The languages are distributed in time and space (home‐school‐area‐nation). This distribution generates a number of basic patterns. The structured distribution within the school covering a given length of the schooling time produces curriculum patterns based on: medium (single vs. dual) maintenance, transfer (acculturation vs. irredentism) and transition (gradual vs. abrupt). Each of these patterns exists in two sorts of relationships—the school‐home relation and the school‐environment (area and nation) relation. Five types of school‐home relation and nine types of school‐environment relation, coupled with the curriculum patterns, cover all theoretically possible types. This would provide a framework within which measurements of the status and function of the languages used and of the distance between them would facilitate planning, research, and comparison.
ERIC Clearinghouse on the Teaching of Foreign Languages
Authors: Born Warren C.
Published: January 2009

All contents of this section may be freely quoted or reproduced without special permission. This section was prepared pursuant to a contract with the Office of Education, U. S. Department of Health, Education, and Welfare. Contractors undertaking such projects under Government sponsorship are encouraged to express freely their judgment in professional and technical matters. Points of view or opinions do not, therefore, necessarily represent official Office of Education position or policy.
VOCAW and ECHO: Advertising Foreign Languages
Authors: Carney Helen K.
Published: January 2009

ABSTRACT  Foreign language students from junior and senior high school visited fourth, fifth, and sixth grade classes that were studying social studies units, Children Around the World, Our Neighbors to the South, Our Neighbors to the North, and Our American Heritage. Each teenager taught a small group (3–6) of children phrases, words, and songs in the language of the country they were studying. The teenage “teachers” created their own programs to show that learning a language was fun, and to allow each child to learn enough language to taste success. The excitement of meeting teenagers, of learning informally, and of saying a new language made elementary‐school children say that they wanted to learn a foreign language when they reached seventh grade. The teenagers felt the excitement, too, and several said that they wanted to become foreign language teachers.
Eric Clearinghouse On The Teaching Of Foreign Languages
Authors: Born Warren C. , Suobodny Dolly D.
Published: January 2009

All contents of this section may be freely quoted or reproduced without special permission. This section was prepared pursuant to a contract with the Office of Education, U.S. Department of Health, Education, and Welfare. Contractors undertaking such projects under Government sponsorship are encouraged to express freely their judgment in professional and technical matters. Points of view or opinions do not, therefore, necessarily represent official Office of Education position or policy.
Structural Pattern Drills: A Classification
Authors: Paulston Christina Bratt
Published: January 2009

ABSTRACT  This article attempts a reclassification of structural pattern drills, taking into account the theories of Skinner as well as Chomsky on language learning. Structural pattern drills are classified into mechanical, meaningful, and communicative drills and analyzed in terms of (1) expected terminal behavior, (2) response control, (3) the type of learning process involved, and (4) utterance response. The author believes that if there is more than one level of language and more than one type of learning, this should be reflected in the nature and use of drills in order to provide a systematic and more efficient progression in the classroom learning of foreign languages from mechanical learning to the internalizing of competence.
ERIC Clearinghouse on the Teaching of Foreign Languages
Authors: Born Wai‐ren C. , Woods Susanna
Published: January 2009

All contents of this section may be freely quoted or reproduced without special permission. This section was prepared pursuant to a contract with the Office of Education, U.S. Department of Health, Education, and Welfare. Contractors undertaking such projects under Government sponsorship are encouraged to express freely their judgment in professional and technical matters. Points of view or opinions do not, therefore, necessarily represent official Office of Education position or policy.
An Intensive Method of Language Teaching
Authors: Solecki Jan J.
Published: January 2009

ABSTRACT  In the summers of 1969 and 1970, the Department of Slavonic Studies, University of British Columbia, Vancouver, carried out an experimental Russian Language program at basic and intermediate levels (each carrying six units of credit). Students remained in the program premises from 8:30 a.m. to 9:00 p.m. The program constituted a combination of grammar and oral approach—with a daily issue to students of exercise material. No recourse was made to formal memory drills. Students were made to speak Russian from the first day. Daily news in Russian, song sessions, and visits to Russian ships in port and to a local Russian community center were additional opportunities for learning and speaking the language. In 1971 the program is to be extended to include a Workshop in Russian Drama.