Conceptual framework for enhancing engineering education in Ghana’s polytechnicsConceptual framework for enhancing engineering education in Ghana’s polytechnics
- Authors: Tengan, Callistus , Aigbavboa, Clinton
- Date: 2016
- Subjects: Engineering education , Polytechnics , Conceptual framework
- Language: English
- Type: Conference proceedings
- Identifier: http://hdl.handle.net/10210/213283 , uj:21128 , Citation: Tengan, C & Aigbavboa, C. 2016. Conceptual framework for enhancing engineering education in Ghana’s polytechnicsConceptual framework for enhancing engineering education in Ghana’s polytechnics.
- Description: Abstract: Successive Governments in Ghana since the preindependence era have all underscored the significance of engineering education as a catalyst for transforming and growing the economy as well as promoting national development. Polytechnic education in Ghana is also perceived as the panacea to the growing unemployment rate in the country and trains middle-level skilled manpower for industry for national development. However, Polytechnics have failed to harness its potential to enhance engineering education to meet the needs of industry in Ghana, Conceptualising factors that may contribute to enhancing engineering education in Ghana's polytechnic education in the face of the conversion into technical university is the focus of this paper. A brief review of Polytechnic education in Ghana from second cycle level to a technical university status is done. The study adopted the desk review approach by examining literature from journal articles, the internet sources, conference proceedings, books and other relevant materials related to the study. Five (5) critical factors have been discussed to have an influence on engineering education in Polytechnics in Ghana. These factors include competence-based teaching and learning, monitored industrial training/internship, funding, educational field visits and industrial collaboration. These factors if considered and implemented may enhance the quality of teaching and learning and translate in the quality of graduates churn out and above all improve the country's economic productivity.
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Tax knowledge for the digital economy
- Authors: Bornman, Marina , Wassermann, Marianne
- Date: 2020
- Subjects: Digital economy , Conceptual framework , Tax compliance
- Language: English
- Type: Article
- Identifier: http://hdl.handle.net/10210/415889 , uj:35158 , Citation: Bornman, M., Wassermann, M. Tax knowledge for the digital economy’, Journal of Economic and Financial Sciences 13(1), a461. https://doi.org/10.4102/ jef.v13i1.461
- Description: Abstract: , Orientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and act in a tax compliant manner. Research purpose: The aim of this article was to identify the unique tax knowledge requirements for individuals functioning in the digital economy by systematically reviewing literature on the tax challenges arising from this new economy. Applying a conceptual framework of tax knowledge, these knowledge requirements were categorised as either general, procedural or legal. By identifying these requirements, it was possible to point out the risks within these categories that may cause obstacles to individuals to act fully tax compliant. Motivation for the study: Understanding the different knowledge requirements of taxpayers may assist tax authorities to identify the tax compliance risks of these taxpayers in their capacity as individuals functioning in the digital economy. Research approach/design and method: A qualitative approach was used in the study through a thematic search of appropriate literature such as articles, reports, blogs and media releases. These documents were systematically reviewed to identify the knowledge requirements for individual taxpayers functioning in the digital economy. Main findings: The findings suggest that there are specific tax knowledge requirements in different areas that must be in place to ensure tax compliance in the digital economy. Any shortcomings in these areas of knowledge create the risk of non-compliance for individuals functioning in the digital economy. Practical/managerial implications: Taxpayers and tax authorities alike should take note of the risk areas identified in each area of knowledge (general, procedural and legal) and devise strategies to deal with taxation issues arising from transactions in the digital economy. Contribution/value-add: This study applied a tax knowledge framework and identified the general, procedural and legal tax knowledge requirements of individuals functioning in the digital economy. The study also pointed out associated compliance risks, which may assist tax authorities to target strategies for improving taxpayer knowledge in these three areas.
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The underlying concepts of the definition of a liability in financial reporting : a doctrinal research perspective
- Authors: Coetsee, Daniël
- Date: 2020
- Subjects: Conceptual framework , Executory contracts , Fair value
- Language: English
- Type: Article
- Identifier: http://hdl.handle.net/10210/461430 , uj:41099 , Citation: Coetsee, D. 2020. The underlying concepts of the definition of a liability in financial reporting: a doctrinal research perspective. , DOI: https://doi.org/10.1080/10291954.2020.1742458
- Description: Abstract: Accounting literature has identified fundamental conceptual issues and uncertainties regarding the financial reporting treatment of liabilities. This paper assesses whether the underlying concepts for the definition of a liability are robust and sufficiently developed in the 2018 Conceptual Framework of the International Accounting Standards Board (IASB) to create a conceptual foundation to identify, recognise, measure and derecognise liabilities. Doctrinal research is applied to evaluate the proposed concepts by using authoritative interpretation. The outcome of the authoritative interpretation is the contribution to the accounting literature. The paper finds that the 2018 Conceptual Framework significantly improves the conceptual foundation of the identification, recognition, measurement and derecognition of liabilities. The 2018 Conceptual Framework clarifies the obligation and past event criteria of the definition of a liability and, as a result, has paved the way for removing the reference to future outflow or sacrifices in both the definition and the recognition criteria of a liability. The 2018 Conceptual Framework also implies that when meeting the definition of a liability, in principle, it appropriately triggers recognition. It also clearly defines the different measurement bases and clarifies the measurement decision process regarding liabilities, which are sufficiently based on the nature and benefits of different measurement bases and the factors of useful information. The uncertainty about the existence of a liability for incorporation in financial statements is, however, still problematic and could create uncertainty in developing related International Financial Reporting Standards (IFRSs) and in practical applications.
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