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The framework of the European Higher Education Area (EHEA) has turned the student into the main protagonist of the new educational scenario, and the teacher into the coordinator of teaching-learning process instead of transmitter of knowledge. In this new model of learning, the use of ICT is facilitating competency-based learning and the autonomous use of educational resources by the student. In view of this situation, e-learning platform Moodle gives teachers and students a tool that extends and improves the teaching-learning process, and that makes possible the creation of virtual subjects to develop a virtual- presence model which can favour the self-learning, the participation and the acquisition not only of specific skills in our discipline, but also of instrumental skills, personal and systemic. Therefore, the objective of this paper is to share our experience in relation with the virtual university and with the development of an education in Accounting supported by the Moodle platform and new ICTs, with their advantages and disadvantages, putting forward the global design that has been applied to the virtual subject and what technological tools have been considered relevant to achieve our educational aims.

1Boy Crusoe

By Allan Eric

Also published as" A Yankee Crusoe" . A 15 year old hard working and studious farm boy finds the lure of adventure on the seas as a merchant seaman more than he can resist. This is his story. " I was born in a little town in the State of Maine, near the close of the Civil War. My boyhood life did not differ materially from that of the average farmer's son in the remote country districts of New England--except, perhaps, that I read more and thought more. Hard work on the rugged soil, two terms each year in the little yellow country schoolhouse, a day's fishing now and then filled the early years of my life full to over-flowing. " What he gets is enough excitement and adventure to overflow his wildest dreams. How he experiences disaster and uses his wits and knowledge to overcome every problem makes for a great read. - Summary by Phil Chenevert