Everyday accounting and management teachers face the challenge of creating learning environments that motivate students. This chapter describes the Business Simulation (BS) experience that has taken place at the Polytechnic Institute of Porto, Institute of Accounting and Administration (IPP/ISCAP). The chapter presents students' perceptions about the course and the teaching/learning approach. The results show that pedagogical methods used (competency-oriented), generic competencies (cooperation and group work), and interpersonal skills (organisational and communication skills) are relevant for future accounting professionals. In addition, positive remarks and possible constraints based on observation, staff meetings, and past research are reported. The chapter concludes with some recommendations from the project implementation.

This study aimed to analyze the impact of trade liberalization between ASEAN and China on ASEAN and China export using the gravity models approach. The liberalization of trade openness is measured by the ratio of the total exports of ASEAN countries and China. The data used are annual panel data consisting of the ten ASEAN member countries and US states from 2010 to 2021. The difference with previous research is the object of research which analyzes specifically related to the free trade agreement carried out between ASEAN member countries and China which is analyzed using the Gravity model. The results of the estimation ASEAN models is the variable openness ASEAN countries against the China positive influence on ASEAN exports. China openness toward ASEAN variables did not significantly affect ASEAN exports. Results of the estimation China model shows the openness variable ASEAN against US no effect on China exports. Variable China openness toward ASEAN positive effect on China exports. Of the two models of the estimated proved that trade liberalization ASEAN - China influence on ASEAN exports and China exports. The implication of the study in free trade agreement that ASEAN countries is more focused on the sector of agriculture product, food, textile and some extractive industries. The results of the estimation ASEAN models is the variable openness ASEAN countries against the China positive influence on ASEAN exports. China openness toward ASEAN variables did not significantly affect ASEAN exports. Results of the estimation China model shows the openness variable ASEAN against US no effect on China exports. Variable China openness toward ASEAN positive effect on China exports. Of the two models of the estimated proved that trade liberalization ASEAN - China influence on ASEAN exports and China exports

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This analysis was conducted to identify the level of hospital competition in Yogyakarta City. The object of this study is 12 hospitals in Yogyakarta City. The analytical tools in this study consist of two methods. The ?irst method is the Huff’s Gravity Model used to estimate the probability of visits to each hospital so that the competition between hospitals can be known. The second method is the valuation method using the income approach to calculate the potential value of the hospital. The results of this study show that the largest visit probability and potential value are owned by RS PKU Muhammadiyah Yogyakarta with a probability value of 19.91% and a potential value of IDR 8,493,747,933,578 for an optimistic estimate, IDR 3,370,534,894,277 for a moderate estimate, and IDR 1,400,068,340,700 pessimistic estimate. The contribution of this research can be considered in making investment decisions, especially in planning the establishment of a new hospital or expanding the capacity of an existing hospital. For investors who will invest in the hospital industry, they should look for locations that are easily accessible and avoid building hospitals with lower types near hospitals with high types; this will affect the level of probability of visits to the hospital itself. If the level of visit opportunity is low, then the potential value that will be obtained will also be low.

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.