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Investment Decision in Indonesia Stock Exchange: The Demographic of Environmental, Social, and Governance Investors
Get PDFCurrent investment decisions in stocks need to consider environmental, social, and governance factors in their investment analysis, in addition to considering aspects of the level of return and risk. The study aims to analyze who invests in Environmental, Social, and Governance (ESG) that fits a particular profile and whether that profile differs significantly from that of ordinary investors. In this survey, 415 individual Indonesian investors were surveyed. Survey respondents include those who invest according to ESG principles and those who are not interested in ESG, to determine if there are demographic differences. The research method used in the research is to use analysis of variance (ANOVA). The paper finds that the ANOVA assumption on the test of homogeneity variance states that the independent variable group has the same variance. Age variable has a significant effect on investment decisions. Meanwhile, gender, education, experience, and amount of investment variables do not affect investment decisions in ESG and non-ESG stocks. The demographic profile of investors who invest in ESG stocks has a significant difference to investors who make decisions to invest in non-ESG stocks. This study contributes to investors considering ESG factors in their investment decisions, and companies must also run their operations more with ESG principles
Integrated Reporting and Firm Value in an Emerging Economy: The Moderating Role of Firm Size
Get PDFThis paper aims to investigate the relationship between Integrated Reporting Quality and Firm Value in the presence of a moderating variable, Firm Size. The study uses a market capitalization-based sample of the top 100 companies listed on Bombay Stock Exchange for the years 2017-2018 to 2019-2020. Partial Least Squares-Structural Equation Model (PLS-SEM) has been applied to observe the relationship between IRQ & FV, as well as the moderating effect of FS. The analysis confirms Stakeholder Theory by presenting a significant positive relationship between Integrated Reporting Quality & Firm Value. The insignificant effect of Firm Size as a moderator between IRQ and FV shows that Indian firms irrespective of their size disclose qualitative IR. The study presents one of the first investigations in the context of India on the relationship between IR & FV while moderating for FS. The study is beneficial for companies to understand the firm performance benefits of voluntary reporting such as IR
Navigating the intersection of accounting and Artificial Intelligence: Assessing opportunities and risks
Get PDFThis paper aims to analyse how accounting professionals perceive the deployment of AI in the accounting field. The paper examines the perceptions of opportunities and risks of AI adoption in accounting. This study examined how demographics affect the way accounting professionals perceive the risks and opportunities of AI adoption. A total of 196 responses were collected from accountants working in different industries. The data was analysed using the Independent Samples t-test and One- Way ANOVA. The findings demonstrated that AI confronts accountants with opportunities and risks. Independent t-tests and one-way analysis of variance (ANOVA) results show no significant difference in the perception of risks in the accounting profession due to the adoption of AI based on gender, but there was a significant difference based on age. The results indicate that the perception of opportunities differs significantly by gender and age. The practical implication for organisations is to use the results of the study to prepare their workforce for the digital transformation caused by AI. This is one of the few empirical studies that take a demographics-based look at the perception of risks and opportunities of implementing AI in the accounting profession
Bilingual and monolingual students’ out-of-school learning environment in Turkey: A comparative study based on PISA 2018 data
Get PDFStudents’ out-of-school learning environment is one of the most prominent factors affecting their school success, which is mostly a source of inequity unfavoring disadvantaged groups. In some countries including Turkey, bilingual students are among disadvantaged groups because most of them are from immigrant families with low socioeconomic status. PISA provides extensive data about students’ out-of-school learning environment to be analyzed. In this context, the purpose of this study is to compare monolingual and bilingual students’ out-of-school learning environment based on PISA 2018 data. The participants of this study are the PISA 2018 sample of Turkey including 6890 15-year-old students selected from 186 schools through stratified random sampling. PISA 2018 data were collected by PISA Student Questionnaire, which is an online data collection instrument. Results showed that there are meaningful differences between monolingual and bilingual students with respect to all variables representing their out-of-school learning environment with medium effect sizes. These findings indicate a possible inequity problem in the Turkish Education System with respect to out-of-school learning environments unfavoring bilingual students. To achieve a permanent solution, socio-economic inequities need system-wide reforms that are often difficult to execute. However, it is possible to reduce the negative effects of this problem by means of some precautions. In this regard, providing training for parents and increasing the accessibility of schools’ educational sources and technologies for disadvantaged students were suggested in this study
The radical pair mechanism of biological effects on hypomagnetic fields and one method to verify it
Get PDFThe biological effects due to a hypomagnetic field (HMF) is a very important subject not only for aerospace traveling and space station living but also for some magnetic shielding conditions on the ground just like the underground bunkers and etc. However, to my knowledge, the mechanisms which can be related to the biological effects of a HMF remain unclear. In this study, I firstly summary one radical pair mechanism of biological effects on a HMF based on present researches, and then propose how to prove the radical pair mechanism’s truth in biological effects on a HMF through experiments. In the way of how to prove the radical pair mechanism’s truth I give the relation between the singlet yield of the radical pair and the angle describing the orientation of a HMF to the basis of the hyperfine tensor related to the electron spin and the nuclei spin is the possible one radical pair mechanism on one hand, and give the crucial method which is through that angle changed causes the biological effects in vivo or vitro to prove or disprove the mechanism on the other hand, because the biological effects of a HMF can be related with that angle, which is very easy to be controlled in experiments
Detection of potentially gas flaring related pollution on vegetation cover and its health using remotely sensed data in the Niger delta, Nigeria
Get PDFDetection of potentially gas flaring-related pollution on vegetation cover using remotely sensed data at 11 flaring sites in Rivers State, Nigeria is the emphasis of this research. 21 Landsat 7 Enhanced Thematic Mapper Plus (ETM ), and 4 Landsat 8 Operational Land Imager and Thermal Infrared Sensor (OLI-TIRS) data dated from 21/04/2000 to 05/02/2022 with 3 cloud cover were used. Normalized Differential Vegetation Index (NDVI) was retrieved from corrected Landsat 7 bands (1-4), and Landsat 8 bands (2-5). Corrected thermal band was used for the computation of Land Surface Temperature (LST). Change in NDVI (δNDVI450-60)m and LST ( δLST60-450m) were computed. NDVI values at 60 m from the stack show that as the year increases, NDVI values around the stack reduces to almost zero. Linear regression analysis was considered for (δ NDVI450-60)mN against ( δNDVI450-60)mE, (δNDVI450-60)mN against (δNDVI450-60)mS, and (δNDVI450-60)mN against (δNDVI450-60)mW. Only (δNDVI450-60)mN against (δNDVI450-60)mW give statistically significant results at 99 % confidence level (p-value 0.0016). (δNDVI450-60)mN,E,S,W against (δLST60-450)mN,E,S,W were considered and results show positive correlation but statistically insignificant. Based on the results of this research, it can be concluded that flaring-related pollution can be detected on vegetation cover using Landsat 7 and Landsat 8 data in the Niger Delta
Measuring the degree of satisfaction among preparatory year students regarding the virtual lessons and educational platforms in the universities of the Kingdom of Saudi Arabia during the COVID-19 pandemic
Get PDFThis study aims is to examine the degree of satisfaction among students in the preparatory year at the Prince Sattam Bin Abdul Aziz University (PSAU) and Imam Abdul Rahman Bin Faisal University (IAU) regarding the virtual lessons and educational platforms during the 2019 coronavirus pandemic. It focused on the educational services provided through educational platforms and virtual lessons especially those that replaced traditional lessons during the pandemic period as an alternative option for continuing the educational process and the difficulties they faced during the pandemic. The sample represented a transitional stage between secondary and university education and the results were based on the opinions provided by males, females and students with disabilities. In addition, the study relies on a descriptive and analytical approach and contains 31 questions that were given to 276 undergraduate students. It was found that the virtual lessons through the educational platforms were a good solution for the students because they saved time and effort and supported students with disabilities. The results also showed that 78.5% expressed satisfaction with using virtual lessons and educational platforms which indicates the success of the process of transitioning to distance education during the COVID-19 pandemic. The two universities were recommended to make the necessary improvements
The integration of the self-concept-based Upanishad learning model in blended learning and its impact on character development and creative thinking skills
Get PDFThe aim of this research is to investigate the impact of a self-concept-based Upanisad learning model integrated in mixed learning on the building of character and creative thinking skills. This study adopted a quasi-experimental design with a posttest-only control design. The population of the study consisted of 90 students. A random sampling technique was used to take the samples which consist of 60 students. Tests and questionnaires were used as data collection methods. The test instruments used were a description test with 10 items and a questionnaire with a total of 30 items. The analysis technique employs MANOVA in SPSS. The results showed that learning with the self-concept based Upanisad learning model simultaneously or partially impacts character and creative thinking skills. The results show that students who are taught using the self-concept based Upanisad learning model gain mean scores in character and creative thinking skills. Moreover, other results show that learning with the self-concept based Upanisad learning model is more influential on students' character than their ability to think creatively. Based on these conclusions, the researcher recommended that a self-concept-based Upanishad learning model be able to be used as an innovative learning model for improving character and creative thinking skills
Instructional methods in emergency online teaching: The case of a Latin American business school
Get PDFInstructional methods have an impact on the learning process and the quality of educational services aimed at accomplishing learning objectives. The purpose of this paper is to examine the most preferred instructional methods during emergency online teaching used by instructors. The data was collected through semi-structured interviews with 36 full-time and part-time faculty members belonging to an accredited Hispanic business school. The results showed that faculty used many different instructional methods during synchronous and asynchronous sessions. Similarly, there is a relationship between the professors’ academic areas and the instructional methods used. Based on these results, this study proposes a reference model of instructional methods for higher education based on professors’ experiences during emergency online teaching that includes five categories: group methods, active methods to contribute to the development of competencies, methods to ascertain prior knowledge, methods that promote understanding through the organization of information and methods that use digital tools. The originality of the study lies in the fact that it analyzes the migration experience from in-person to online teaching at an accredited Hispanic business institution
Perceptions of elementary school teachers towards the implementation of the independent curriculum during the COVID-19 pandemic
Get PDFThis research aims to explore elementary school teachers' perceptions of implementing an independent curriculum during the COVID-19 pandemic imposed by the Indonesian government as alternative learning to address the problem of learning loss. Data was collected through semi-structured interviews with 38 teachers in primary schools across 13 different regions in Indonesia. Data analysis using thematic qualitative quasi-analysis. The analysis found four main themes: urgency, challenges, support and teaching strategies in implementing an independent curriculum. The research concludes that the success of the curriculum will be determined mainly by technological readiness, support and collaboration from all stakeholders, both central and local governments, educational quality assurance institutions, universities, schools, teachers, parents and the community. This research contributes to solve the problems faced by the Indonesian government due to the impact of online learning during the COVID-19 pandemic which results in low literacy