跳至主要内容

Development of an OER Financial Accounting Text at Athabasca University and Implications for the Broader Post-Secondary Community

Read full paper at:
http://www.scirp.org/journal/PaperInformation.aspx?PaperID=50329#.VDc9OlfHRK0\

Author(s) 
The development of an introductory financial accounting text as an open educational resource (OER) is described and grounded in the literature. Based on these experiences, the concepts of openness and collaboration suggested in the literature are critiqued. Attributes contributing to financial sustainability of the project are discussed within the particular institutional environment and extended to the post-secondary community in general.
Cite this paper
Annand, D. (2014) Development of an OER Financial Accounting Text at Athabasca University and Implications for the Broader Post-Secondary Community. Open Journal of Accounting, 3, 83-88. doi: 10.4236/ojacct.2014.34010. 
 

[1] Cape Town Open Education Declaration (2008) www.capetowndeclaration.org/read-the-declaration
[2] Butcher, N. (2011) A Basic Guide to Open Educational Resources (OER). Commonwealth of Learning, Vancouver. http://www.col.org/PublicationDocuments/Basic-Guide-To-OER.pdf
[3] Annand, D. (2008) Learning Efficacy and Cost-Effectiveness of Print versus E-Book Instructional Material in an Introductory Financial Accounting Course. Journal of Interactive Online Learning, 7.
http://www.ncolr.org/issues/jiol/v7/n2
[4] Hilton, J., Wiley, D., Stein, J. and Johnson, A. (2010) The Four ‘R’s of Openness and ALMS Analysis: Frameworks for Open Educational Resources. Open Learning, 25, 37-44.
http://dx.doi.org/10.1080/02680510903482132
[5] Bossu, C. and Tynan, B. (2011) OER: New Media on the Learning Landscape. On the Horizon, 19, 259-267. http://dx.doi.org/10.1108/10748121111179385
[6] Downes, S. (2007) Models for Sustainable Open Educational Resources. Interdisciplinary Journal of Knowledge and Learning Objects, 3, 29-44.
[7] Amiel, T. (2013) Identifying Barriers to the Remix of Translated Open Educational Resources. International Review of Research in Open and Distance Learning, 14, 126-144.
http://www.irrodl.org/index.php/irrodl/article/view/1351
[8] De Langen, F. (2013) Strategies for Sustainable Business Models for Open Educational Resources. International Review of Research in Open and Distance Learning, 14.
http://www.irrodl.org/index.php/irrodl/article/view/1533/2485
[9] Ives, C. and Pringle, M. (2013) Moving to Open Educational Resources at Athabasca University: A Case Study. International Review of Research in Open and Distance Learning, 14.                               eww141010lx
http://www.irrodl.org/index.php/irrodl/article/view/1534/2486
标签：

评论

发表评论

此博客中的热门博文

A Comparison of Methods Used to Determine the Oleic/Linoleic Acid Ratio in Cultivated Peanut (Arachis hypogaea L.)

Cultivated peanut ( Arachis hypogaea L.) is an important oil and food crop. It is also a cheap source of protein, a good source of essential vitamins and minerals, and a component of many food products. The fatty acid composition of peanuts has become increasingly important with the realization that oleic acid content significantly affects the development of rancidity. And oil content of peanuts significantly affects flavor and shelf-life. Early generation screening of breeding lines for high oleic acid content greatly increases the efficiency of developing new peanut varieties. The objective of this study was to compare the accuracy of methods used to classify individual peanut seed as high oleic or not high oleic. Three hundred and seventy-four (374) seeds, spanning twenty-three (23) genotypes varying in oil composition (i.e. high oleic (H) or normal/not high oleic (NH) inclusive of all four peanut market-types (runner, Spanish, Valencia and Virginia), were individually tested ...
发表评论
阅读全文

Location Optimization of a Coal Power Plant to Balance Costs against Plant’s Emission Exposure

Fuel and its delivery cost comprise the biggest expense in coal power plant operations. Delivery of electricity from generation to consumers requires investment in power lines and transmission grids. Placing a coal power plant or multiple power plants near dense population centers can lower transmission costs. If a coalmine is nearby, transportation costs can also be reduced. However, emissions from coal plants play a key role in worsening health crises in many countries. And coal upon combustion produces CO 2 , SO 2 , NO x , CO, Metallic and Particle Matter (PM10 & PM2.5). The presence of these chemical compounds in the atmosphere in close vicinity to humans, livestock, and agriculture carries detrimental health consequences. The goal of the research was to develop a methodology to minimize the public’s exposure to harmful emissions from coal power plants while maintaining minimal operational costs related to electric distribution losses and coal logistics. The objective was...
发表评论
阅读全文

Evaluation of the Safety and Efficacy of Continuous Use of a Home-Use High-Frequency Facial Treatment Appliance

At present, many home-use beauty devices are available in the market. In particular, many products developed for facial treatment use light, e.g., a flash lamp or a light-emitting diode (LED). In this study, the safety of 4 weeks’ continuous use of NEWA TM , a high-frequency facial treatment appliance, every alternate day at home was verified, and its efficacy was evaluated in Japanese individuals with healthy skin aged 30 years or older who complained of sagging of the facial skin.  Transepidermal water loss (TEWL), melanin levels, erythema levels, sebum secretion levels, skin color changes and wrinkle improvement in the facial skin were measured before the appliance began to be used (study baseline), at 2 and 4 weeks after it had begun to be used, and at 2 weeks after completion of the 4-week treatment period (6 weeks from the study baseline). In addition, data obtained by subjective evaluation by the subjects themselves on a visual analog scale (VAS) were also analyzed. Fur...
发表评论
阅读全文