Results | Kerko

This thesis aims to explore how learning accounting for non-accounting major students could be enhanced through a comprehensive framework connecting individual attributes and learning approaches. While accounting is considered an important and mandatory discipline for business students, it is also considered a difficult subject which deters students’ engagement in the subject. Although the issue has been widely recognized, there are relatively less discussions on possible remedies. Learning accounting is a dynamic process that go beyond the traditional one-to-many learning and teaching settings, all factors revolving the students’ learning environment and process, altogether determine and affect the learning efficiencies. A meta-analysis was first performed to understand the standings of accounting education and to identify gaps within existing literatures in the field of management, accounting, tourism and general education researches. A documentary review on the curricula of all Macau HEI programs involving compulsory accounting courses was also conducted to understand the role and significance of accounting courses for non-accounting college students in Macau. Based on the literature review, this study borrows constructs from theory of planned behavior (TPB) models in its research framework. It attempts to provide a comprehensive framework to understand how students learn accounting efficiently by delving into individual learning styles of the students and their perceived helpfulness and self-efficacy, in respective to different learning techniques. Due to its exploratory nature, a mixed method of qualitative and quantitative methodology is adopted, where both focus group discussions and in-depth interviews are performed with non-accounting students to elicit understandings on student’s difficulties in learning accounting and their preferences for different learning styles. Then, a full-scale quantitative survey is conducted in a Macau higher education institute to assess the learning efficiencies of accounting in different situations. A triangulation with feedback from faculties and administrators are also elicited to provide alternate dimensions on the issues. With no surprise, there is no one best 3 teaching style or method for all students, this thesis contributes to accounting education research by provide a comprehensive diagnosis on the all-round learning stimulus and hindrance in learning accounting. At the end, recommendations are provided for accounting educators to emphasize on the uniqueness of students and to encourage a more dynamic and open environment for learning. Limitations of the studies are also discussed

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Rothlin, S. (2020). Anticipare il Futuro della Cina. L’eredità del vescovo gesuita Jin Luxian SJ (“Anticipating the Future of China. The Heritage of the Jesuit Bishop Jin Luxian SJ”). La Civiltà Cattolica, 4069(171), 74–85.

Costa, P., & Dias, Á. (2020). Oxyhydroxide Hydrothermal Crusts from Saldanha Hydrothermal Field. Goldschmidt Abstracts, 478–478. https://doi.org/10.46427/gold2020.478

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Dias, Á., Qiu, W., Costa, I. M. A., & Barriga, F. J. A. S. (2020). Ore-Forming Process of the Menez Gwen Hydrothermal Field: In situ S Isotopes and Trace Metals Constraints. Goldschmidt Abstracts, 2143–2143. https://doi.org/10.46427/gold2020.2143

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Dias, Á., Qiu, W., Barriga, F. J. A. S., & Tao, C. (2020). Sub-Seafloor Sulfide Mineralization in the Saldanha Hydrothermal Field, Mid-Atlantic Ridge (MAR). Goldschmidt Abstracts, 44–44. https://doi.org/10.46427/gold2020.44

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Quelhas, P., Dias, Á., Mata, J., Davis, D. W., & Ribeiro, M. L. (2020). High-precision geochronology of Mesozoic magmatism in Macao, Southeast China: Evidence for multistage granite emplacement. Geoscience Frontiers, 11(1), 243–263. https://doi.org/10.1016/j.gsf.2019.04.011

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Milinovic, J., Dias, Á., Janeiro, A. I., Pereira, M. F. C., Martins, S., Petersen, S., & Barriga, F. J. A. S. (2020). XRD Identification of Ore Minerals during Cruises: Refinement of Extraction Procedure with Sodium Acetate Buffer. Minerals, 10(2), 160. https://doi.org/10.3390/min10020160

The on-board identification of ore minerals during a cruise is often postponed until long after the cruise is over. During the M127 cruise, 21 cores with deep-seafloor sediments were recovered in the Trans-Atlantic Geotraverse (TAG) field along the Mid Atlantic Ridge (MAR). Sediments were analyzed on-board for physicochemical properties such as lightness (L*), pH and Eh. Selected samples were studied for mineral composition by X-ray powder diffraction (XRD). Based on XRD data, sediment samples were separated into high-, low- and non-carbonated. Removal of carbonates is a common technique in mineralogical studies in which HCl is used as the extraction agent. In the present study, sequential extraction was performed with sodium acetate buffer (pH 5.0) to remove carbonates. The ratio between the highest calcite XRD reflection in the original samples (Iorig) vs its XRD-reflection in samples after their treatment with the buffer (Itreat) was used as a quantitative parameter of calcite removal, as well as to identify minor minerals in carbonated samples (when Iorig/Itreat > 24). It was found that the lightness parameter (L*) showed a positive correlation with calcite XRD reflection in selected TAG samples, and this could be applied to the preliminary on-board determination of extraction steps with acetate buffer (pH 5.0) in carbonated sediment samples. The most abundant minerals detected in carbonated samples were quartz and Al- and Fe-rich clays. Other silicates were also detected (e.g., calcic plagioclase, montmorillonite, nontronite). In non-carbonated samples, Fe oxides and hydroxides (goethite and hematite, respectively) were detected. Pyrite was the dominant hydrothermal mineral and Cu sulfides (chalcopyrite, covellite) and hydrothermal Mn oxides (birnessite and todorokite) were mineral phases identified in few samples, whereas paratacamite was detected in the top 20 cm of the core. The present study demonstrates that portable XRD analysis makes it possible to characterize mineralogy at cored sites, in particular in both low- and high-carbonated samples, before the end of most cruises, thus enabling the quick modification of exploration strategies in light of new information as it becomes available in near-real time.

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Dias, Á., Ding, T., Tao, C., Liang, J., Chen, J., Wu, B., Ma, D., Zhang, R., Wang, J., Liao, S., Wang, Y., Yang, W., Liu, J., Li, W., Zhang, G., & Huang, H. (2020). Sulfur isotopic compositions of sulfides along the Southwest Indian Ridge: implications for mineralization in ultramafic rocks. Mineralium Deposita. https://doi.org/10.1007/s00126-020-01025-0

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Correia, A. (2020). A figura feminina na ficção de Senna Fernandes: identidade, subalternidade e agência. In O Macaense. Identidade e cultura e quotidiano (pp. 51–62). Universidade Católica Portuguesa.