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Financial Determinants of Corporate Tax Planning among Malaysian Listed Companies in Trading and Services
Get PDFCorporate Tax Planning was identified as one of the activity routes to creative accounting strategies in the prior literature review as well as a mechanism used by the companies to reduce tax liabilities. The purpose of this study is to investigate the relationship between capital intensity, leverage, audit quality, and financial distress as the financial determinants of corporate tax planning, proxied by effective tax rates. The study used the financial data retrieved from Thomson Data stream which consists of 43 Malaysian Listed Companies in trading and services for six years period from 2016 to 2021. The final sample of 258 firm-year observations was analyzed using fixed effect model regression. This study reveals that capital intensity, leverage, and audit quality have a significant relationship with the effective tax rate. Thus, it can be concluded that financial variables and external monitoring are able to influence the level of corporate tax planning
Islamic Corporate Social Responsibility (ICSR): Integrating Islamic Values in CSR Beyond the Triple Bottom Line Perspective
Get PDFThe purpose of this research is to analyse corporate social responsibility based on Islamic business ethics. The method used is a case study with a qualitative descriptive approach. The informants in this study were the owners, employees, and customers of the restaurant. The result of the study is ICSR that corporate responsibility includes profit, people, and the planet based on the Islamic principles of shidiq, amanah, tabligh, and fatonah for justice (ad adl) and goodness (al ihsan). Accountability goes beyond the triple bottom line perspective because responsibility for profits, people, and the planet is not limited to obligations between humans and humans because of company policies, but corporate accountability as human obligations to God, including Islamic values as the spirit of ICSR which differentiates it from CSR in general. The main contribution of this research is to broaden the concept of CSR which sees accountability not only as profit, people, and the planet but beyond accountability to God because basically, humans are servants of God who must be responsible for all their actions and their lives only to God in accordance with Islamic values that taught by the Prophet
Growth effects of government expenditure in Nigeria: Does the level of corruption matter?
Get PDFA strand of literature suggests that an efficient government can complement private capital formation and boost the overall productivity of private economic agents. Nigeria has experienced uneven growth performance in the last three decades despite growing government expenditure. This paper carried out an empirical analysis of direct and indirect links among growth, government expenditure and corruption in Nigeria using annual time series data for the period from 1990 to 2020. The autoregressive distributed lag (ARDL) model was used to explore the long-run interacting effect of corruption on the nexus between growth and government expenditure. For the robustness check, the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) were used as alternative techniques of estimation. Directly, an increase in government expenditure and a reduction in corruption has a significant increasing effect in the short-term and long-term growth. Indirectly, reducing corruption enhances the increasing effect of government expenditure on economic growth. However, corruption reduction up to the 42.25 threshold and beyond diminishes the increasing effect of government expenditure on economic growth. This suggests that attaining sustained growth is possible by raising government expenditure and minimizing corruption. Thus, minimizing corruption associated with expenditure policy should be a top policy priority
Capital controls and capital flow volatility during global shocks: Indian experience
Get PDFThis paper examines the issue of capital controls in India and their effectiveness in stabilizing the capital flow volatility in the economy. It documents the evolution of the capital controls regime in India since its economic liberalization in 1991 and focuses on India’s experience with capital controls in the period leading up to the Global Financial Crisis (GFC) of 2008 until the taper tantrum aftermath in 2013. We construct a capital controls index based on data from the IMF’s Annual Report on Exchange Arrangements and Exchange Restrictions (AREAER). The index shows careful ease of capital controls by Indian policymakers in the financial sectors, i.e., the capital market, money market and direct investment, over the 2001–2008 period. The index further shows that the process of decontrol in the capital market stagnated during 2009–2014 due to the GFC to insulate the Indian economy from global shocks. This paper further explores the impact of capital controls in managing capital flow volatility in the context of the GFC. Using the tobit estimation approach, we show that capital controls effectively reduce capital flow volatility in the pre-GFC period followed by a limited impact post-GFC. This complements the capital account liberalization process during pre-GFC period. Our findings support India’s prudent approach to capital account management as financial markets evolve to manage risk efficiently in a large economy
Social intelligence skills of high school students at Sabah Al Ahmad Center for Giftedness and Creativity in the state of Kuwait and its relationship to some demographic variables
Get PDFThe purpose of this study is to identify the degree of possession of social intelligence skills of High School students at Sabah Al Ahmad Center for Giftedness and Creativity in the State of Kuwait. It also purposes to study the relationship between students' possession of social intelligence skills and other variables. The researcher designs a questionnaire to collect data, and the study methodology used the descriptive analytical approach. The sample consisted of 163 high school students at the Center for Giftedness and Creativity, 94 boys and 69 girls. Using statistical methods, the Finding indicated that High School students at Sabah Al Ahmad Center for Creativity and Giftedness possessed social intelligence skills at a degree between medium and slightly high, as the general average reached (3.89). The Finding showed that the students possess (social competence skills, empathy skills, with others, and communication skills with others) to a high degree, and leadership and organization skills to a degree that tends to decrease somewhat. The study did not find statistically significant differences according to the variables of gender, academic phase and number of brothers and sisters
Enhancing the performance of educational systems using efficient opinion mining techniques
Get PDFGovernments and educational authorities around the world are emphasizing performance evaluation of educational systems. Opinion Mining (OM) has gained acceptance among experts in various regions, including the preparation space. The proposed model involves Two modules: the data preprocessing module and the opinion mining module. The main objective of our article is to enhance educational systems through the analysis of student comments, teacher comments and course comments. Furthermore, the proposed model uses a bundling task to make groups of packs for students from its comments. The datasets were 10,000 instances, 80% of which were for training and 20% for testing. The results showed that K-Means Algorithm had the best accuracy time /Sec of 0.03. The correctly classified 8,000 instances were equal to 96%, and incorrectly classified 2,000 instances were equal to 4%, Accuracy of the model is 95%, Recall is 94.8% and F-Measure is 93.7% between others algorithms. clustering and Association Rule Mining phases Algorithms namely Chi-Square test is good quality than Others Algorithms
The influence of a STEM-based digital classroom learning model and high-order thinking skills on the 21st-century skills of elementary school students in Indonesia
Get PDFThe aim of the current research is to develop a STEM-based digital classroom learning model based on the 21st-century skills and characteristics of elementary school students. To enable the dissemination of this learning model, further research is needed to determine the effect of the STEM-based digital classroom learning model on the 21st century skills of elementary school students. The lack of 21st-century skills among elementary school students and the necessity for a study of the influence of higher-order thinking skills as one of the capabilities that primary school students must develop are contributing factors to this research. This advancement would lead to an understanding of how STEM and HOTS affect student’s skills. This was experimental research with 100 fourth-grade students. The data analysis methods employed by SPSS included two-way ANOVA tests, homogeneity tests, normality tests and descriptive tests. The study's findings revealed that: (1) students who are taught with STEM-based digital and conventional learning models have different 21st-century skills, (2) students with high and low higher- order thinking skills have different 21st-century skills, and (3) students with high and low higher- order thinking skills who are taught with STEM-based digital and conventional learning models have a connection to 21st-century skills. Education professionals can use the implications of this research as a guide to develop 21st-century skills for elementary school students
Investigating the elements influencing the psychological issues of reform school students
Get PDFReformatory students are those whose deviant behaviors and habits prevent them from receiving education under normal educational conditions. These students frequently lead a careless, undisciplined lifestyle, being unwilling to work and learn eager to play and demanding. Therefore, when they are admitted to reformatories with severe study and lifestyle requirements, they have great psychological difficulty adjusting to their new environment. Students’ psychological issues in adapting to reformatory learning and living regimes are difficult and psychological deficits make it challenging for students to adapt to reformatory learning and living conditions. In Vietnam, 665 students from reformatory schools were polled to determine the causes of psychological issues. According to the findings, a variety of elements contribute to students’ psychological difficulties. Individual student conditions such as health, awareness, attitudes and actions as well as inappropriate habits, living without goals or aspirations, etc. are on the subjective side of the equation. On the objective side are the students’ conditions, family, education and psychological obstacles brought on by less-than-ideal circumstances which will make it more difficult for community students to adapt. Both the new school and society must pay more attention to reformatory students in order to establish the conditions necessary for successful integration into the new school and ultimate readmission into society for these students
Reading comprehension intervention for students with autism spectrum disorder level 1 using the iPad graphic organizer app
Get PDFResearch has found that students with autism spectrum disorder (ASD) may face difficulties in reading comprehension. This study explored the functional relationship between the use of a graphic organizer (GO) app on the iPad and the number of correct independent responses to reading comprehension questions by one student with ASD Level 1. The study used an applied behavior analysis intervention that used an ABAB design. Aseven-question reading comprehension questionnaire was used to collect data Strong evidence was found of a functional relationship between the use of the graphic organizer (GO) on the iPad and an increase in correct independent responses by the student. Future research can develop to replicate the results and further explore how the use of a GO app on the iPad affects reading comprehension in students with ASD
Fostering pre-service EFL teachers’ communicative competence through role-playing games
Get PDFThe quality of foreign language teaching (FLT) is inextricably linked with developing students’ communicative competence (CC), a complex formation that is being comprehended by methodologists. The term “communicative competence” (CC) implies the speaker's production of grammatically correct language appropriate to various social settings while observing the linguistic and social rules of native speakers. Despite the complex structure of developing English as a foreign language (EFL) learners' CC, one of the conditions for its successful course is a systemic and technological approach to role-playing games (RPG) in teaching dialogue speech. The study aims to examine the development of EFL students' CC and the effects of RPG in teaching dialogue speech. To test the hypothesis that a systemic and technological approach to using RPG in teaching dialogue speech fosters the pre-service EFL teachers’ CC, the research methodology employed a semi-experimental pretest-posttest control group design with pre-service EFL teachers. Participants (n=36) were divided into experimental (n=18) and control (n=18) groups. The results of the posttest experiment confirmed the effectiveness of systemic and technological approaches to the use of RPG in significantly increasing the pre-service EFL teachers’ CC