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REGULACIÓN DEL FONDO DE COMERCIO DESPUES DEL 1 DE ENERO DE

Problemática contable y fiscal de la amortización del fondo de comercio antes y después del 1 de enero de

3. REGULACIÓN DEL FONDO DE COMERCIO DESPUES DEL 1 DE ENERO DE

Appendix A: International Review

Author and Title - Allsopp, D. Using classwide peer tutoring to teach beginning algebra problem-solving skills in heterogeneous classrooms.

Publication Details - Remedial & Special Education, V 18, nr 6, p 367, 1997. Language - English.

Country of Origin - USA.

Type of Research - Quantitative.

Methodology - Both the staff and the students received training on how to use the Classwide Peer Tutoring procedures. The CWPT procedures included: 1) peer- tutoring skills, 2) transition from regular seating into tutoring pairs, 3) retrieval and return of materials, 4) practice in tutoring, 5) tutee responding behaviours, 6) error correction procedures, 7) point assignment procedures. Students in both intervention groups were instructed using Solving Division Equations: an algebra programme for teaching students with learning problems (Mercer & Allsopp, 1995). Students in intervention group A independently practised their worksheets after teacher directed lessons. Students in intervention group B participated in CWPT, to practice the skills. They used the same worksheets as the students in group A, but an answer key was provided by the tutor to assist his or her tutee in determining correct responses. Students both served as tutor and tutee. Teachers were instructed to monitor student performances and behaviour by circulating through the classrooms.

Sample - 262 students in 8th grade, in 14 mathematics classes in three middle

schools participated. Ages ranged from 12 to 15 years. There were 4 teachers who volunteered to participate. 99 students were identified as ‘at risk’ of failure in maths. Method of Research - Instruments included a pre-test, a post-test, and a maintenance test measuring basic algebra equation and word problem-solving ability. Main Findings - Findings indicate that, overall, student performance for the CWPT group was not significantly different from the independent practice group. However CWPT seems to be most effective with 14 and 15-year old students. Although these older students in the independent practice group performed significantly better on the pre-test, students in the CWPT group scored slightly higher on the post-test. Overall, the findings suggest that the problem solving skills instruction Solving Division Equations was effective to both types of student practice.

Evaluative Commentary - Two intervention groups were compared, no control group was used.

Author and Title - Horton, S; Lovitt, T, A comparison of two methods of administering group reading inventories to diverse learners.

Publication Details - Remedial & Special Education, V 15, nr 6, p378 Nov. 1994. Language - English.

Country of Origin - USA.

Type of Research - Quantitative.

Methodology - The level of agreement between two methods of administering group reading inventories, computer and paper and pencil was examined in this study. In one condition, students read textbook passages presented on computer, completed study guides, and took 15-item tests on the computer. In the other condition, students read passages from their textbooks, completed study guides, and took 15-item tests with pencil and paper. An equivalent time samples design was arranged, with four computer assessments and four paper and pencil assessments randomly assigned. The 72 students were divided into three groups; teacher directed, dyadic and independent. Two types of test items, factual and interpretative, were examined in this study.

Sample - Two classes in middle school science, two in middle school social studies, and two in high school social studies participated. In each grade level, one class served as an experimental group and one served as a control group. In the experimental classes 13 students were learning disabled (LD), 16 remedial, and 43 normal achieving (NA), a total of 72 students, 38 males and 34 females. The settings were students’ general education classrooms.

Method of Research - The independent measures were nine multiple choice tests, prepared by the teachers and edited by the research staff. All tests contained 15 questions, 12 factual, 3 interpretative, each with 4 choices. A computer programme was developed by the first author’s research staff. The programme presented 1) directions and instructions, 2) a reading passage was presented, taken verbatim from the text, normally consisting of about seven screens of text, and 3) a multiple choice test.

Main Findings - The results of the group analysis significantly favoured the computer group on factual questions for both the students with learning disabilities and their normal achieving peers. Individual analysis indicated few significant differences between the two types of group reading inventories. The results of the group analysis revealed no significant difference on interpretative test items. Overall on interpretative questions, the LD students scored slightly higher with pencil and paper and the NA students scored slightly higher on computer assessments. The placement of students in three instructional groups was identical for each type of group reading inventory in 72% of individual comparisons.

Author and Title - Lundeen, C.; Lundeen,D; Effectiveness of mainstreaming with collaborative teaching.

Publication Details - Paper given at the Annual Convention of American Speech Language Hearing Association, Nov. 1993.

Language - English. Country of Origin - USA.

Type of Research - Programme evaluation.

Methodology - The article evaluates a collaborative teaching service delivery model in which special education students were mainstreamed into regular classes. Special and regular teachers team taught the curriculum and were responsible for choosing teaching methods, curriculum formats, learning strategies, study skills and evaluation methods.

Sample - The programme was implemented at a high school in West Virginia. Fifteen classes joined the programme; eight regular teachers and five special teachers were involved, teaching 318 students.

Method of Research - Previous grades results in reading comprehension scores were analysed, as well as results in the collaborative teaching programme. Comparison by student category, teaching team, and grade changes for individual students were made.

Main Findings - All students in the programme performed equivalently, despite substantially poorer reading comprehension scores of special education students. All students’ grades improved after the programme.

Author and Title - Maccini, P. and Hughes, C. - Effects of a Problem-Solving Strategy on the introductory algebra performance of secondary students with disabilities.

Publication Details - Learning Disabilities Research & Practice, V 15, nr 1, p 10, 2000.

Language - English. Country of Origin - USA.

Type of Research - Quantitative.

Methodology - The effects of an instructional strategy on the representation and solution of problem-solving skills (STAR, Maccini 1998) encompassing integer numbers for secondary students with learning disabilities was investigated in this study. Instruction consisted of three levels: 1) Concrete manipulation (manipulating physical objects to represent mathematics problems); 2) semi concrete application (pictorial representations of the mathematics problems); 3) abstract application (writing mathematical symbols to represent and solve problems). Students also learned a strategy designed to cue effective problem-solving strategies. The study was focused on the question whether students can learn a self-instructional strategy to help them monitor their performance, whether the programme would improve their performance, and whether students would generalise and maintain the intervention effects.

Sample - Six students with learning disabilities were selected from a general secondary school. Participants were functioning more than 2 years below grade level. They received part-time support in a resource class.

Method of Research - Data collection consisted of think-aloud protocols, audio taping students, visual inspection and analysis of results. Percentages correct on problem representation, on problem solution and answer, and on strategy-use were measured. Maintenance measures were conducted after 10 weeks. Attitudes were measured using a survey.

Main Findings - Findings indicate that the programme dramatically improved problem-solving skills involving integer numbers. Students’ strategy-use also increased over the instructional levels. Generalisation of intervention effects was evident in a far-transfer generalisation task and over time for multiplication and division of integers. Overall, participants strongly agreed that the programme helped them to become better problem solvers and they felt it had helped them to feel better about their skills. Participants recommended using the programme with other students.

Author and Title - Mc Donnell, J; Mathot-Buckner, C; Thorson, N; Fister, S; Supporting the Inclusion of Students with Moderate and Severe Disabilities in Junior High School Education Classes: The Effects of Classwide Peer Tutoring, Multi- Element Curriculum, and Accommodations.

Publication Details - Education and Intervention of Children, vol 24, no 2, May 2001, p141-160.

Language - English. Country of Origin - USA.

Type of Research - Multiple probe across subjects design.

Methodology - The project was focused on increasing the amount of time students with disabilities spent in general education classes, and improving the quality of the instruction they received in these classes. Dependent measures focused on the levels of academic responding and competing behaviours of students with and without disabilities. Key members in each department received in-service training to introduce strategies for supporting students with severe disabilities in general education classes (response adaptation, curriculum overlapping and multi-element curriculum, and developing natural supports in the classroom). In addition, some members received on-site technical assistance to develop educational programmes for students with intense educational and behavioural needs.

The study was conducted in a pre-algebra, a physical education, and a history class. The experimental conditions for students with disabilities consisted of Baseline and the instructional Package, the conditions for the students without disabilities consisted of Baseline and Classwide peer tutoring. During baseline instruction, the students with disabilities focused on their own IEP objectives. The instructional package for students with disabilities consisted of Classwide Peer Tutoring, multi- element curriculum, and accommodations.

- Classwide Peer Tutoring sessions were scheduled twice a week for fifteen minutes. Teachers were asked to form heterogeneous teams that included three students of different performance levels. During the sessions each student played the role of tutor, tutee, and observer. The tutor would select a problem or task to be completed by the tutee and the observer provided social reinforcement. The teacher developed assistance procedures.

- Multi-element curricula: Special and general education teachers worked together to develop instructional objectives for the students with disabilities that focused on a subset of skills within the general curriculum.

- Accommodations: Special and general education teachers worked together to develop accommodations for each student that would meet their unique learning needs.

Sample - The study was conducted in a junior high school in a large urban school district. Measures were executed on the results of three students with moderate to severe disabilities, three students without disabilities, one special education teacher, and three general education teachers. The three students with disabilities were selected randomly from eleven students in the school, with moderate to profound

selected randomly from the pool of peers and were performing at or above average in the class.

Method of Research - Observations were carried out during baseline and Classwide peer tutoring sessions. Data were recorded on laptop computers using the MS- CISSAR software.

Main Findings - Findings indicate that for both students with and without disabilities the level of academic responding improved and the level of competing behaviour decreased.

Author and Title - Rice, D. and Zigmond, N. - Co-teaching in secondary schools: teachers’ reports of developments in Australian and American classrooms.

Publication Details - Learning Disability Research & Practice, 2000, V 15, I. 4, p. 190.

Language - English.

Country of Origin – USA and Australia. Type of Research - Qualitative.

Methodology - The aim of the study was to investigate co-teaching approaches that provide support to students with special needs in mainstream secondary classes. Teacher-interviews and observations were conducted in America and Australia. Sample - 17 teachers from 10 public schools In Pennsylvania (USA) and Southeast Queensland (Aus) were interviewed and observed. These teachers were selected because of their experience with co-teaching. They all co-taught classes with 3-8 special needs students. All teachers volunteered to participate.

Method of Research - Observations and interviews were conducted. Main Findings - Six themes emerged from the data sets.

- Teachers attributed the success or failure of co-teaching to a school-wide commitment to inclusion and the extent of administrative and collegial support they received.

- Teachers thought both students as well as teachers benefit from co-teaching. They felt they could learn a lot from each other.

- The compatibility of teachers seemed to be very important. Teachers thought that nobody should be forced to implement inclusion or co-teaching.

- The special education teachers needed to prove themselves for the partnership work. They generally had a lower status in the secondary education hierarchy.

- Teachers were not always equal partners. The authors observed special education teachers performing clerical duties. In most cases, the inequality in roles was explained as necessary because the special education teacher lacked content knowledge.

- Implementing co-teaching involved overcoming deep-rooted attitudes and administrative barriers. The most frequent concerns were: negative views toward inclusion, jealousy of the professional autonomy of teachers, and rejection of the idea that in-class support of a special education teacher would benefit them or their students.

Author and Title - Rogan, J. and La Jeunesse, C. - Facilitating inclusion: the role of learning strategies to support secondary students with special needs.

Publication Details - Preventing School Failure, Spring 1995, Vol 39, Issue 3, p 35. Language - English.

Country of Origin - USA.

Type of Research - Quantitative.

Methodology - The Pennsylvania Department of Education, in response to inquiries from teachers and parents who observed positive results of the Pennsylvania’s elementary Instructional Support Programme, developed the Secondary Instructional Support (SIS) project. SIS provides high schools with training and guidance in five major areas: collaboration and team building, curriculum-based assessment, instructional techniques and adaptations, student motivation, and learning strategies. The SIS programme incorporated the Strategies Intervention Model (SIM) developed by KUCRL. This model aims at a shifting responsibility for learning (from teacher to student), teaches students how to select a strategy and when, and how to use the strategies. In addition, it focuses on teaching students how to generalise their use of the strategy.

Sample - The Seneca Valley School District was one of the initial participants in SIS. The programme was first began in the Junior High School. During the pilot year, 1023 students were enrolled in Junior High, including 78 students with special needs. Two seventh and two eight grade classes were selected for the study. The English teacher and the special education teacher co-taught two classes. The English teacher taught the other two classes. There were 8 LD students in one co-taught class of 24 students and 10 LD students in the other co-taught class of 27 students. The other two classes did not contain students with learning disabilities.

Method of Research - The main purpose of the study was to determine whether the programme would help students with LD to succeed in an inclusive English class and whether the programme would create any disadvantage for the non-LD students. All students were expected to achieve all of the course requirements set by the English teacher.

Main Findings - Findings suggest that students with learning disabilities can succeed in intermediate English classes when they are provided with strategies training. In addition, the inclusion of students with LD did not seem to have a negative impact on the students without learning disabilities.

Author and Title - Tralli, R and Colombo, B. - the Strategies Intervention Model: A Model for Supported Inclusion at Secondary Level.

Publication Details - Remedial & Special Education, Jul 1996, V 17, Issue 4, P 204. Language - English.

Country of Origin - USA.

Type of Research – Case Study.

Methodology - This study examines two case examples of schools that have attempted to successfully include students with mild disabilities throughout the general education programme. Authors call the interventions developed through this research ‘the Strategies Intervention Model’. They describe three kinds of interventions: learning strategy interventions (students are taught various learning strategies), instructional interventions (teachers use content enhancement routines to improve understanding), and empowerment interventions (to stimulate students to do their best and create positive relationships with others in school).

Sample - Since 1988, the model had been implemented in the Wethersfield school: 864 high school students, 10% students from minority groups; 10% disabled students; 80% of the students attend colleges and universities after graduation.

The other case example is Clayton High School; 800 high school students, 25% students from minority groups; 10% disabled students; 95%% of the students attend colleges and universities after graduation. It is not clearly stated in which year this school implemented the model.

Method of Research - Case study.

Main Findings - Successful inclusion of students with mild disabilities was accomplished by giving teachers considerable time for planning and administrative support throughout the change process. A high level of collaboration between general and special education teachers was needed. The process of building an environment that is conductive to inclusion takes considerable time and broad base faculty and administrative support and commitment.

Evaluative Commentary - Case study, measurement of dependent variables is not specified. No control group.

Author and Title - Weichel Murawski, M. and Lee Swanson, H. - A meta-analysis of co-teaching research.

Publication Details - Remedial and special education, V22, nr 5, Sept/Oct 2001. Language - English.

Country of Origin - Various.

Type of Research – Meta analysis.

Methodology - The rationale of this article was to synthesise data based articles regarding co-teaching between general and special education personnel.

Sample - To be included in the analysis, articles had to include sufficient quantitative data to calculate effect size for the intervention, the co-teaching intervention had to last more than 2 weeks, not including pre and post testing period, and the studies had to include four characteristics that identify the intervention as a form of co- teaching:

- General education teachers and special service providers were working together - The intervention was occurring in the same space

- An element of co-planning was included

- The intervention involved delivering instruction to a heterogeneous group of students, with and without special needs.

Only 6 articles met the criteria for selection in this meta-analysis.

Method of Research - Dependent measures in which effect size could be calculated were coded. Dependent measures varied in terms of grades, attitudes, minimum competency results, achievement scores, and social outcomes.

Main Findings - Large effect sizes (0.87-3.67) were obtained for the one study that focused on kindergarten through third grade and for one that focused on high school level. Although the studies provide limited results, the authors suggest that co- teaching might be a suitable service delivery in secondary education. Differentiation by ability was not possible.

Author and Title - Weller, D: Block scheduling and inclusion in a high school.

Publication Details - Remedial & Special Education, Jul./Aug. 2000, V 21, I 4, p209. Language – English.

Country of Origin – USA.

Type of Research - Qualitative, teacher perceptions of benefits and challenges. Methodology - A new schedule was introduced in the school. The traditional schedule consisted of six classes per semester, offered daily during 50-minute periods. The new schedule consisted of eight courses per semester, having four periods per day, each lasting 85 minutes. After a lot of meetings, 80% of the staff voted for the implementation of the new schedule. The study was aimed at the following questions: 1. What are the benefits that accrue for an inclusion programme