Schuler, Brido
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Publikation The establishment of an asynchronous e-learning course in higher education – challenges and guidance to overcome them(The International Academic Forum (IAFOR), 2024) Schuler, Brido; Pülz, MichaelAfter the Corona period, the use of asynchronous e-learning settings has increased in higher education, including the Bachelor's degree program in Business Information Technology (BIT) at the University of Applied Sciences Northwestern Switzerland (FHNW). In autumn 2022 an asynchronous e-learning course was introduced for a compulsory finance module in the aforementioned program. The comparison of the grades achieved in this course before Corona in a face-to-face setting (F2F) and after Corona in an asynchronous e-learning setting showed that the students' grades increased notably. The literature review shows that asynchronous e-learning has the potential to increase students' learning success. Interestingly, in the second run of the asynchronous e-learning finance course, held in spring 2023, students' grades increased even further. At the same time, the standard deviation also increased. No changes were made to the learning environment, the course content, or the learning materials. The aim of this conference paper, which constitutes a continuation of the previously published work, is to find possible factors for the increased scores and the increased standard deviation comparing the two runs of the asynchronous e-learning finance course. The research is based on a literature review and the results of a survey of students' course evaluations. The identified factors and their consideration might help to improve comparable asynchronous e-learning settings.04B - Beitrag KonferenzschriftPublikation Increased uncertainty in times of crises and implications for financial reporting, focusing on the going concern principle(Springer, 2024) Schuler, Brido; Hüttche, TobiasEven in normal, non-crisis periods, a company’s financial reporting is affected by uncertainty. Financial reporting is based on uncertain assumptions and valuations. However, there is no doubt that the going concern principle applies. This means that the continuation of the company as a whole is possible and planned for the foreseeable future. Times of crisis are characterized by increased uncertainty. Uncertainty can be so great that the going concern status of the entity is called into question, with implications for the preparation of the financial statements and the reporting. This chapter discusses some of the implications of preparing and reporting on the going concern basis and some of the challenge for those involved, particularly corporate management and the auditors.04A - Beitrag SammelbandPublikation The implementation of an asynchronous e-learning course in higher education – lessons learned(2023) Schuler, Brido; Pülz, Michael; Berger, FabiaThe pandemic boosted the use and impact of electronic learning (e-learning) in many life areas including education. Based on that externally forced experience, the Business Information Technology Bachelor degree program (BIT) at the University of Applied Sciences and Arts, Northwestern Switzerland (FHNW) radically changed the learning-teaching set-up from traditional face-to-face (F2F) instruction to asynchronous e-learning in the mandatory course "Corporate Finance (CF)". Against initial expectations, the success of the students participating in the asynchronous e-learning course, measured by the mark achieved, was notably higher than compared to traditional F2F instruction. This outcome is even more surprising in light of the current research results. Varkey et al. (2022) addressed the problem with the current literature in their research on asynchronous learning with the lack of guidance in the creation of a high quality and high-fidelity asynchronous courses. The goal of this conference paper is to give insight into the learning design, setting, methods, instruments, concepts, etc. in the newly implemented asynchronous e-learning course CF and highlight lessons learned. The lessons learned might contribute to best practices for other asynchronous e-learning courses and can help to improve such learning settings.06 - PräsentationPublikation The implementation of an asynchronous e-learning course in higher education – Lessons learned(The International Academic Forum (IAFOR), 2023) Schuler, Brido; Pülz, Michael; Berger, FabiaThe pandemic boosted the use and impact of electronic learning (e-learning) in many life areas including education (Monira et al., 2022). Based on that externally forced experience, the Business Information Technology Bachelor degree program (BIT) at the University of Applied Sciences and Arts, Northwestern Switzerland (FHNW) radically changed the learning-teaching set-up from traditional face-to-face (F2F) instruction to asynchronous e-learning in the mandatory course "Corporate Finance (CF)". Against initial expectations, the success of the students participating in the asynchronous e-learning course, measured by the mark achieved, was notably higher than compared to traditional F2F instruction. This outcome is even more surprising in light of the current research results. Varkey et al. (2022) addressed the problem with the current literature in their research on asynchronous learning with the lack of guidance in the creation of a high quality and high-fidelity asynchronous courses. The goal of this conference paper is to give insight into the learning design, setting, methods, instruments, concepts, etc. in the newly implemented asynchronous e-learning course CF and highlight lessons learned. The lessons learned might contribute to best practices for other asynchronous e-learning courses and can help to improve such learning settings.04B - Beitrag Konferenzschrift