title: Student and expert perceptions of the role of mathematics within physics

authors: Wilson, Marcus T.

subjects: physics

abstract: Students’ perceptions of the role of mathematics within physics were examined. I propose that the identification of physics as a science based ultimately on experiment is a threshold concept: transformation from a naïve view that physics is based upon mathematics to an expert view that physics is based on experiment is difficult for students. Seven students taking first-year university physics were interviewed in two focus groups; nine practising physicists from academia and industry (considered as experts) were interviewed as six individuals plus one focus group of three participants. Of particular interest was the ‘expert’ view emphasizing the conceptual nature of physics. This was a threshold in understanding that had not been crossed by students. Rather, students viewed mathematics and physics as being more strongly connected than did practising physicists; specifically that “maths explains physics”. Experts consider this view as holding back a student’s understanding of the subject and preventing them from becoming effective physicists. It is troublesome to students because they are less able to identify the relevant concepts before trying to tackle a problem with mathematics, making their approach less likely to be effective, however, both groups (physicists and students) identified physics as belonging to ‘the real world’ and that mathematics shows how physical entities can be combined or related, indicating student responses are not completely naïve. Opinions on how best to teach mathematical concepts in physics varied considerably across participants.

text: Student and expert perceptions of the role of mathematics within physics Students’ perceptions of the role of mathematics within physics were examined. I propose that the identification of physics as a science based ultimately on experiment is a threshold concept: transformation from a naïve view that physics is based upon mathematics to an expert view that physics is based on experiment is difficult for students. Seven students taking first-year university physics were interviewed in two focus groups; nine practising physicists from academia and industry (considered as experts) were interviewed as six individuals plus one focus group of three participants. Of particular interest was the ‘expert’ view emphasizing the conceptual nature of physics. This was a threshold in understanding that had not been crossed by students. Rather, students viewed mathematics and physics as being more strongly connected than did practising physicists; specifically that “maths explains physics”. Experts consider this view as holding back a student’s understanding of the subject and preventing them from becoming effective physicists. It is troublesome to students because they are less able to identify the relevant concepts before trying to tackle a problem with mathematics, making their approach less likely to be effective, however, both groups (physicists and students) identified physics as belonging to ‘the real world’ and that mathematics shows how physical entities can be combined or related, indicating student responses are not completely naïve. Opinions on how best to teach mathematical concepts in physics varied considerably across participants.

year: 2014

title: The political economy of convergence: The case of IFRS for SMEs.

authors: Devi, Susela Selvaraj

subjects: accounting

abstract: This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global convergence of financial reporting standards is a politically motivated agenda. The movement towards standardisation of financial reporting has been described in various ways including, adoption, application, transitioning, implementation (Brown and Tarca 2012), harmonization (Strouhal 2012) and convergence (Stevenson 2012; Street 2012; Pawsey, Brown and Chatterjee 2013). In this paper the term convergence encapsulates the efforts by developing countries to revise their national standards to be the same as IFRSs. The IFRS for Small and Medium sized Enterprises (IFRS for SMEs) was partly to facilitate developing economies’ commitment to convergence (UNCTAD 2009). Introducing a two-tier system implied by a special IFRS for SMEs is the first synthesis of the international convergence process (Rodrigues and Craig 2007). Given that small and medium sized enterprises (SMEs) are increasingly important in the global economy, it is equally important that there is a clear set of principles underpinning financial reporting for these entities. However, there is limited discussion on the development of the IFRS for SMEs in the academic literature. Only very recently have academics from developing countries engaged in discussions on IFRS for SME adoption (Phang and Mahzan 2013). Therefore, this paper provides an understanding of the activities that led to the promulgation of the standard and the efforts of the World Bank, the United Nations and other international organisations to bring this issue onto IASB’s agenda since early 2000. This paper is timely as the IASB has commenced its comprehensive review of the IFRS for SMEs (IASB 2012).

text: The political economy of convergence: The case of IFRS for SMEs. This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies. Global convergence of financial reporting standards is a politically motivated agenda. The movement towards standardisation of financial reporting has been described in various ways including, adoption, application, transitioning, implementation (Brown and Tarca 2012), harmonization (Strouhal 2012) and convergence (Stevenson 2012; Street 2012; Pawsey, Brown and Chatterjee 2013). In this paper the term convergence encapsulates the efforts by developing countries to revise their national standards to be the same as IFRSs. The IFRS for Small and Medium sized Enterprises (IFRS for SMEs) was partly to facilitate developing economies’ commitment to convergence (UNCTAD 2009). Introducing a two-tier system implied by a special IFRS for SMEs is the first synthesis of the international convergence process (Rodrigues and Craig 2007). Given that small and medium sized enterprises (SMEs) are increasingly important in the global economy, it is equally important that there is a clear set of principles underpinning financial reporting for these entities. However, there is limited discussion on the development of the IFRS for SMEs in the academic literature. Only very recently have academics from developing countries engaged in discussions on IFRS for SME adoption (Phang and Mahzan 2013). Therefore, this paper provides an understanding of the activities that led to the promulgation of the standard and the efforts of the World Bank, the United Nations and other international organisations to bring this issue onto IASB’s agenda since early 2000. This paper is timely as the IASB has commenced its comprehensive review of the IFRS for SMEs (IASB 2012).

year: 2014

title: The Māori language revitalisation agenda and Te Whakapiki Reo and Te Whakapiki i te Reo: Meeting the needs of teachers

authors: Kahukura, Hine

subjects: Te reo Māori

abstract: Since 1994, and under contract to the New Zealand Ministry of Education, the University of Waikato has provided teacher professional development programmes in the context of kaupapa matauranga Māori. Because these programmes are designed to play a role in the Māori language revitalisation agenda as it relates to the teaching and learning of te reo Māori in school contexts, we believe that it is important to share our experiences with others. In this article, we discuss the context in which these programmes are delivered, some of the ways in which they have changed over time, and what we have learned from them.

text: The Māori language revitalisation agenda and Te Whakapiki Reo and Te Whakapiki i te Reo: Meeting the needs of teachers Since 1994, and under contract to the New Zealand Ministry of Education, the University of Waikato has provided teacher professional development programmes in the context of kaupapa matauranga Māori. Because these programmes are designed to play a role in the Māori language revitalisation agenda as it relates to the teaching and learning of te reo Māori in school contexts, we believe that it is important to share our experiences with others. In this article, we discuss the context in which these programmes are delivered, some of the ways in which they have changed over time, and what we have learned from them.

year: 2005