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4. DIAGNÓSTICO ECONÓMICO Y FINANCIERO DE LAS CAJAS

4.1 Aplicación de herramientas financieras

4.1.3 Análisis Horizontal

For the purpose of this study, the following terms have been defined: 1.11.1 Academic and Intellectual Development

For the purpose of this study, the academic and intellectual developments are defined as academic excellence and intellectual endeavours after students have been involved in experiences in social and academic integrations at the university. There is little literature on academic and intellectual developments. According to Endo & Harpel (1982), student educational outcomes include adequate general knowledge, problem-solving development skills, critical-thinking development skills, intellectual progress goals, cultural activity participation, highest degree planned, and academic achievement. In addition, academic and intellectual outcomes refers to students’ earning passing grades and intellectual progress (Tinto, 1993). Astin (1999) also

and behaviour after involving in the academic environment and the student’s level of academic success. Therefore, if students have the perception that they are satisfied with their academic experiences, they will be well prepared in developing their academic and intellectual performances.

1.11.2. Curriculum syllabus

For the purpose of this study, curriculum syllabus refers to all course syllabuses and subject studies designed by the university (ACC, 2009; Chen et al., 2007).

1.11.3. Examination and Evaluation

For the purpose of this study, Examination and Evaluation refer to all kinds of examination and evaluation activities conducted by the university such as assignments, examinations, and tests. Cambodian public universities have adopted a new system of their evaluation and examination process, called “the credit system” (ACC, 2005; MoEYSP, 2014).

1.11.4. Facilities

For the purpose of this study, facilities refer to all academic and non- academic materials and resources equipped by the university to support learning activities. Facilities included university’s buildings, libraries, classrooms, lecture halls, laboratories, recreation halls, clinics, canteens, and others.

1.11.5. Faculty Concern for Student Development and Teaching

For the purpose of this study, faculty concern for student development and teaching (FCS) is defined as the perception of a student that faculty has paid more

attention to students’ needs in classrooms and outside classrooms. Foremost, faculty members are interested in spending time to help students to improve their academic areas. Tinto (1975, 1993) illustrates that universities have to provide academic and social support services in order to promote student retention and academic achievements so that students achieve academic success. Hence, if students have the perception that they are satisfied with faculty performance and the teaching or learning environment, then they will receive academic and intellectual benefits.

1.11.6. Higher Education Institutions

For the purpose of this study, higher education institutions refer to universities, which provide educational services and award academic degrees, comprising of associate’s degree, bachelor’s degree, master’s degree, and doctoral degree.

1.11.7. Institutional Factors

For the purpose of this study, the term refers to five variables including: (1) Curriculum Syllabus, (2) Teachers’ Teaching, (3) Evaluation/Examination, (4) Facilities, (5) Student Support Services that predict the students’ academic and intellectual development in the Cambodian context.

1.11.8. Institutional Integrations

For the purpose of this study, the term refers to four variables: (1) Peer- Group Interactions, (2) Faculty-Student Interactions, (3) Faculty Concern and Student Development and Teaching, and (4) Institutional and Goal Commitment that predicts the students’ academic and intellectual development in the Cambodian

context (Pascarella & Terenzini, 1980; French & Oakes, 2004; Breidenbach & French, 2004).

1.11.9. Institutional and Goal Commitment

For the purpose of this study, the Institutional and Goal commitments (IGC) are characterized as the motivation and persistence of the university and student. Institutional commitment is the degree of motivation and academic support services of university or college that are provided to students. Goal commitment is the degree of a student’s commitment or motivation the student has to persist in their studies for graduation. For example, Students, who have a high goal commitment, will try their best efforts to study, spend much time on campus, participate actively in student associations or organizations, and interact regularly with their friends, administrators, and faculty members (Tinto, 1993).

1.11.10. Faculty-Student Interaction

For the purpose of this study, one of the most significant factors that help students to achieve academic endeavour is the faculty- student interaction. Faculty student interaction (FSI) is defined as the perception of a student that faculty members have made close relationships and paid more attention on students’ academic development (Cotten & Wilson, 2006). There are three popular theories about the interaction between the faculty and students in promoting students’ development of the university. These three theories are Astin’s Theory of Student Involvement (1984), Tinto’s Theory of Student’s Persistence or Departure (1975), and Pace’s College Impress Model (1984). Lecturers develop a better understanding of student learning, knowledge, competence, and willingness in the classroom if they

have effectively communicated with their students (Konidari & Abernot, 2006; McGregor, 2007). If students have the perception that the faculty members are paying attention and supporting them, then they may highly motivated to help them in improving their academic performance and development.

1.11.11. Peer Group Interaction

For the purpose of this study, Peer- Group Interactions (PGI) is defined as the perception of a student who thinks that he developed close relationships with classmates or those who are roughly equal status in the university. Tinto (1993) has suggested that peer group interactions established a social system that leads to student integration. In the same vein, the student’s peer group is the most significant resource that influence on students’ growth and development during their studies in the college (Astin, 1993). Studies indicate that students who have experienced and interacted with many peers might be influenced for positive academic development. Students need to be supported by their peers when they have academic and personal problems. A study conducted by Witkow & Fuligni (2011) stated that students who received encouragement from peers often have a satisfactory change in their GPA. In summary, if students view that the classmates are helping and cooperating with them, they will be highly motivated to improve their academic performance.

1.11.12. Public University

For the purpose of this study, public university is considered as a university established and recognized by the Royal Government of Cambodia. They are under the supervision of the Ministry of Education, Youth, and Sports (RGC, 2010).

1.11.13. Student Involvement

For the purpose of this study, student involvement refers to the level of the students’ commitment in social and academic activities that can predict their academic experiences and successes at the university (Astin, 1999; OSU, 2002)

1.11.14. Student Support Services

For the purpose of this study, academic support services consist of academic and non-academic services. Academic support is established to assist students in refining and strengthening their academic skills necessary for their success at the university such as foundation studies, foreign languages, library services and other facilities. Non-academic support services refer to institutional services mainly focused on extra-curricular activities, financial support, scholarships, and accommodation (ACC, 2009; Chen et al., 2007).

1.11.15. Teacher Teaching

For the purpose of this study, teacher teaching refers to teaching performance of the academic staff or faculty members as well as their personal and professional qualifications (ACC, 2009).

1.10 Limitation and Delimitation of the Study

This study is not free from limitations. The following limitations of the study have provided scope for further research:

Firstly, the study is confined to only three prestigious universities located in the heart of Phnom Penh and under the supervision of the Ministry of Education, Youth, and Sport. These universities included the Royal University of Phnom Penh

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