Financial Leasing or Renting? Case Study in the Classroom

• Autorzy: María Esperanza Calvo Centeno , Joaquín Galván Vallina , Ma Victoria Gutiérrez Duarte
• Języki publikacji: EN

Abstrakty

EN

The main objective of the activity is to solve a financial simulation in such a way that the student learns to work in a team through organizational and planning skills, results orientation and responsibility, as it happens in the business world. The methodology used to implement this activity is Flipped Classroom, considering that it is the most appropriate for the students to acquire the skills that allow them to advise the management team of a company. The activity takes place in a consulting project in which a company requests advice from our students to make an investment decision. The company needs to acquire a transport element and wants to know the financial, accounting and tax consequences that could be derived from making the investment through two different financing instruments: financial leasing or renting. The results of the evaluation carried out by the students show significant satisfaction in the acquisition of competences, given that 60% consider that the activity has been highly beneficial in their learning. (original abstract)

Słowa kluczowe

PL

Nauczanie; Praca zespołowa; Instrumenty finansowe; Podatki

EN

Teaching; Team work; Financial instruments; Taxes

• Czasopismo: e-Finanse
• Rocznik: 2020
• Tom: 16
• Numer: nr 4
• Strony: 47-64

Twórcy

autor

María Esperanza Calvo Centeno

• Universidad Europea de Madrid

autor

Joaquín Galván Vallina

• Universidad Europea de Madrid

autor

Ma Victoria Gutiérrez Duarte

• Universidad Europea de Madrid

Bibliografia

• Bergmann, J., Sams, A. (2012). Flip your Classroom: Reach Every Student in Every Class Every Day. International Society for Technology in Education.
• Berrett, D. (2012). How Flipping Classroom Can Improve the Traditional Lecture. The Chronicle of Higher Education, 19.
• Bishop, J.L., Vergleger, M.A. (2013). The Flipped Classroom: A Survey of the Research. In: ASEE National Conference Proceedings, Atlanta, GA, 30(9).
• Bloom, B.S. (1977). Taxonomía de los objetivos de la educación. Librería el Ateneo Editorial.
• Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty Text with EEA relevance. Official Journal of the European Union L 187/1, September 11.
• Davies, R.S., Dean, D.L., Ball, N. (2013). Flipping the Classroom and instructional technology integration in a college-level information systems spreadsheet course. Educational Technology Research and Development, 61(4), 563-580.
• Drucker, P.F. (1994). El ascenso de la sociedad del conocimiento. Revista: Facetas 2(104), 13- 18.
• Fulton, K. (2012). Upside Down and Inside Out: Flip Your Classroom to Improve Student Learning. Learning & Leading with Technology, 39(8), 12-17.
• García-Barrera, A. (2013). El aula inversa: cambiando la respuesta a las necesidades de los estudiantes. Avances en Supervisión Educativa (19).
• Gilboy, M.B., Heinerichs, S., Pazzaglia, G. (2015). Enhancing Student Engagement Using the Flipped Classroom. Journal of Nutrition Education and Behavior, 47(1), January-February 2015, 109-114.
• Howe, N., Strauss, W. (2007). The Next 20 Years: How Customer and Workforce Attitudes Will Evolve. Harvard Business Review. Jul- Aug; 85(7-8), 41-52, 191.
• Jensen, J.L., Kummer, T.A., Godoy, P.D.D.M. (2015). Improvements from a Flipped Classroom May Simply be the Fruits of Active Learning. CBE- Life Sciences Education, 14(1), ar5.
• Jordan, C., Pérez, M.J., Sanabria, E. (2014). Investigación del impacto en un aula de matemática al utilizar flip education. Revista Pensamiento Matemático, 4(2), 9-22.
• Jordan, C., Pérez, M.J., Sanabria, E. (2015). Educación inversa, una metodología innovadora ¿Coincide la percepción quetienen los alumnos de ella con la nuestra? XIII Jornadas de Redes de Investigación en Docencia Universitaria Nuevas estrategias organizativas y metodológicas en la formación universitaria para responder a la necesidad de adaptación y cambio. Universidad de Alicante. Retrieved on March 10, 2018 from: https://rua.ua.es/dspace/bitstream/10045/49558/2/XIII_Jornadas_Redes_148_poster.pdf
• Khan Academy, (2017). Retrieved on March 2, 2017 from: https://es.khanacademy.org/about.
• Lowell, J., Utah, B., Verleger, M., Beach, D. (2013). The Flipped Classroom: A Survey of the Research. In: Proccedings of the Annual Conference of the American Society for Engineering Education (p. 6219).
• Missildine, K., Fountain, R., Summers, L., Gosselin, K. (2013). Flipping the Classroom to Improve Student Performance and Satisfaction. Journal of Nursing Education, 52(19), 597-599.
• Muñoz, J.M., Rebollo, N., Espiñeira, E. (2013). Desarrollo, dominio y relevancia de competencias en el grado de educación social. Revista Galego Portuguesa de Psicoloxía e Educación (21), 227- 247.
• Phillips, C.R., Trainor, J. E. (2014). Millennial Students and the Flipped Classroom. Journal of Business and Educational Leadership, 5(1), Fall 2014.
• Rodríguez, A.I., Fernández, A., Vega Avelaira, D. (2015). Desarrollo de metodologías de "flipped classroom" para asignaturas de ciencias básicas: valoración de los alumnos. XII Jornadas Internacionales de Innovación Universitaria. Educar para transformar: Aprendizaje experiencial, 692-698.
• Roehl, A., Reddy, S.L., Shannon, G.J. (2013). The Flipped Classroom: An Opportunity to Engage Millennial Students Through Active Learning. Journal of Family and Consumer Sciences, 105(2), 44.
• Román, A. (2010). La nueva metodología docente prevista en el espacio europeo de educación superior. Las tecnologías de la información y de la comunicación como soporte de esta nueva docencia: ventajas e inconvenientes. First Conference on Teaching Innovation and adaptation to the EHEA in technical qualifications, Granada (41 - 248).
• Simpson, V., Richards, E. (2015). Flipping the Classroom to teach population health: Increasing the Relevance. Nurse Education in Practice, 15, 162-167.
• Szoka, J. (2013). Measured Results Demonstrate Enhanced Learning Outcomes in the Flipped Classroom. Retrieved on May 2, 2018 from: http://www.emergingedtech.com/2013/05/measuredresults-demonstrate-enhanced-learning- outcomes-in-the-flipped-classroom/.
• Talbert, R. (2012). Inverted Classroom. Colleagues, 9(1), 7.
• Tucker, B. (2012). The Flipped Classroom. Education Next, 12(1), 82- 83.
• Vygotsky, L.S. (1986). The Genetic Roots of Thought and Speech. A. Kozulin (Trans. & Ed.), Thought and language, 68-95.
• Walsh, K. (2013A). Flipped Classroom Panel Discussion Provides Rich Insights into a Powerful Teaching Technique. Retrieved on March 10, 2018 from: http://www.emergingedtech.com/2013/06/flipped-classroom-panel-discussion- providesrich-insights-into-a-powerful-teaching-technique/
• Walsh, K. (2013B). Gathering Evidence that Flipping the Classroom Can Enhance Learning Outcomes. EmergingEdTech. Retrieved on April 22, 2018 from: http://www.emergingedtech.com/2013/03/gathering- evidence-that-flipping-the-classroom-can-enhance-learning-outcomes.
• Weimer, M. (2002). Learner-centered Teaching: Five key Changes to Practice. John Wiley & Sons.
• Whitehead, D., Wang, Y., Wang, J., Zhang, J., Sun, Z., Xie, C. (2008), Health Promotion and Health Education Practice: Nurses' Perceptions. Journal of Advanced Nursing, 61: 181-187. doi:10.1111/j.1365-2648.2007.04479.

Identyfikatory

DOI

10.2478/fiqf-2020-0028