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The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies
Get PDFThis paper examines the extent of corporate tax planning undertaken by a sample of 43 Malaysian-listed industrial companies during the period from 2000 to 2020. This longitudinal study covers the period of tax and accounting reform in Malaysia. Descriptive statistics and t-tests were conducted to examine the differences among variables. This paper contributes to the analysis of whether there is a significant difference between corporate tax planning and the impact of tax and accounting reform in the Malaysian environment over the past 20 years. The results show that there is a significant difference between the effective tax rate and the statutory tax rate. This observation suggests that the tax planning strategies adopted by firms have the potential to reduce the amount of tax payable. Further research is needed to identify the factors that have an impact on the remarkable discrepancy between the two variables. The results of this study suggest that firms are using efficient tax planning techniques resulting in significant tax savings
Do Corporate Social Responsibility and International Financial Reporting Standards Implementation Matter?
Get PDFThis investigation examines how Pakistani banks listed on stock markets fare when International Financial Reporting Standards (IFRS) are implemented and Corporate Social Responsibility (CSR) activities are carried out. This study compares the financial performance of banks over a 3-year period before and following the introduction of IFRS, using a sample of all 22 banks listed on the Pakistan Stock Exchange. To address endogeneity and unobserved heterogeneity problems, the Generalized Method of Moments (GMM) is adopted. This study reveals that the implementation of IFRS has a favorable and considerable effect on the performance of the banks. CSR has a substantial impact on ROE but has a relatively smaller effect on ROA. We discovered that the performance indicators, such as BV and EPS, have little bearing on stock return of firms in the banking sectors. The MV of stock has dropped with the increasing standard of financial reporting, but the effect of COVID-19 cannot be ignored. The study reveals that IFRS implementation affects bank performance, while CSR significantly impacts ROE. IFRS adherence enhances performance, while CSR initiatives benefit stakeholders and contribute to social welfare and sustainable development
Implementation of Corporate Governance on Environmental Performance and Bank Risk in Indonesia
Get PDFThis study aims to examine the effect of corporate governance on environmental performance and the effect of environmental performance on bank risk in Indonesia from 2017 to 2021. Corporate Governance is measured by the board of directors and independent board, environmental performance is measured by the GRI Standard environmental category, and bank risk is measured by Non-Performing Loan (NPL). The research approach uses a quantitative approach that uses secondary data, namely annual financial reports, annual reports, and published bank sustainability performance. The total research population consists of 43 banks listed on the Indonesia Stock Exchange with a saturated sampling technique. The analytical tool used is path analysis. The results showed that corporate governance has a positive effect on bank environmental performance and environmental performance has a negative effect on bank risk. This study provides theoretical implications, namely deepening understanding of the relationship between CG practices and bank commitment to environmental sustainability, analyzing the relationship between environmental responsibility commitment and bank risk from the perspective of stakeholder theory. The practical implication is that companies must have programs and strategies to improve the bank’s environmental performance and banks need to include environmental risk in loan assessment. This study has an originality value of CG implications on environmental performance and bank risk in the observation period of the COVID period and the issuance of 51/POJK.03/2017
Examination of the relationship between trait anxiety and mental toughness in sailing athletes
Get PDFThis research was conducted to examine the relationship between the trait anxiety levels of national sailing athletes and their mental toughness levels and to investigate the effects of some variables on the athletes' trait anxiety and mental toughness levels. The research universe consists of national athletes competing in different disciplines affiliated with the sailing federation. The sample comprises 32 national athletes (Kitesurfing, windsurfing, and centerboard classes) who voluntarily participated in the research. In addition to the Demographic Information Form, the "Sports Mental Toughness Inventory" and "State-Trait Anxiety Inventory" were used in the research. As a result of the analysis of the data, it was seen that the confidence level of the male athletes was higher than the female athletes, the control levels of the female athletes were higher than the male athletes, and the confidence levels of the kitesurfing athletes were higher than centerboard and windsurfing athletes. In addition, there was a positive and moderate relationship between the age of the athletes and the duration of doing sports and competition. At the same time, there was a negative and moderate relationship between age and the control sub-dimension and between confidence and the control sub-dimension
The development of social interaction for early childhood in Lampang province by using virtual reality application
Get PDFThe aim of this research was to develop social interaction for early childhood children in Lampang province, Thailand by using virtual reality technology. The population in this study was early childhood children from 355 schools in Lampang province, under the jurisdiction of Lampang Primary Educational Service Area 1, 2, and 3. The sample group consisted of sixty early childhood children who were selected by purposive selection. The research tools the application of Lampang learning resources and the early childhood social development evaluation form. The results were statistically analysed for percentages in the form of descriptive narrative. The results showed that the overall social development of the sample group was at the highest level or 76.58% with an average value of 4.53. Also, the results presented that the sample group was able to follow the rules and the agreements of the learning resources appropriately, give comments and answer the questions of the instructors. This was a result of using the VRLampang application which could be divided into three parts: 1) regulations and guidelines of the learning resources 2) information of ten Lampang learning resources 3) the efficient learning content activities appropriate for students
Students’ and examiners’ perception of feedback practices following OSCE in Uniport
Get PDFThe Objective Structured Clinical Examination (OSCE) offers several opportunities for effective feedback to be given to students to improve their performance. This study aimed to evaluate the feedback practices following OSCE in the University of Port Harcourt (Uniport). This was descriptive research involving the administration of semi-structured questionnaires to examiners in the Faculty of Clinical Sciences and final year medical students in Uniport. Information sought centred on their perception of feedback practices following OSCE. Data was analysed using descriptive statistics and Chi-square. The result showed that 114 examiners participated in the study. There were 72 (63.16%) male and 42 (36.84%) female examiners with male to female ratio of 1.7:1. Ninety students participated in the study. There were 49 (54.44%) males and 41 (45.56%) females. Their mean age was 25.42±2.36. There were significant differences between the examiners and students perception of feedback practices following OSCE in Uniport in terms of whether (P=0.009) and when (P=0.0014) it is provided. Majority of the examiners (58.49%) and almost all the students (91.49%) reported that feedback resulted in improved performance. The stud y showed that about half of the students claimed that feedback is given following OSCE in Uniport. Feedback practice following OSCE in Uniport is satisfactory in some aspects and deficient in some other aspects. Incorporate quality feedback practices into the OSCE process in all medical schools will improve skills development and learning
The interplay of Turkish EFL teachers’ academic optimism, psychological well-being, and self-efficacy
Get PDFThis study examined the relationships between Turkish EFL (English as a Foreign Language) teachers' sense of self-efficacy, psychological well-being, and academic optimism. The study's strength lies in its exploration of this question within the context of the COVID-19 pandemic, which provides a background that adds depth to the examination. Researchers collected data from 272 English as a Foreign Language (EFL) teachers during the pandemic. The study intended to identify the motivating factors underlying self-efficacy in this particular teacher set using the regression analysis perspective. The findings provided significant understanding; a strong link between self-efficacy and academic optimism was found. This shows that EFL teachers were more likely to demonstrate a better level of self-efficacy in their teaching responsibilities if they had a more positive outlook on academic outcomes. However, psychological well-being was not shown to be a significant predictor of self-efficacy. These findings shed light on a crucial aspect of classroom teacher efficiency and well-being. It shows that there is an intense desire to put teachers' health first, particularly in challenging circumstances like the pandemic. Creating a climate of intellectual positivity should be a priority in all educational initiatives; the study can operate as guidance, directing the creation of solutions to counteract possible adverse effects on teachers' psychological health and, consequently, their ability to teach effectively. It is concluded that this study provides insight into the complexity of teacher self-efficacy, highlighting the impact of psychological wellness, academic optimism, and crisis-related environments
The management of cooperative and work-integrated education for academic institutions of higher education in Thailand
Get PDFThe purpose of this article is to explain the process and benefits of, as well as the obstacles and keys to, the success of education management in the Cooperative and Work-Integrated Education Program (CWIE) in Thailand’s higher education system. This study employs secondary data, which we analyze using content and descriptive analysis. Data analysis showed that cooperative education courses are taught in a coproduced manner between higher education institutions and business establishments (public, private, and community) so that graduates are ready to enter the real world of work immediately, develop competencies that match the needs of the labor market, and prepare for future job positions. In addition, cooperative education encourages students to gain professional, self-development, and academic skills from the knowledge they receive. Cooperative education is an activity or operational process that includes an effective planning process and cooperation from all parties, including the business establishment, as well as quality cooperative education, including educational standards, curriculum teaching, supervision standards, student’s standards, and measurement and evaluation standards. However, problems arise in cooperative education; for example, students should receive job training, and advisors do not receive much support. For the development of cooperative education, academic institutions should create a digital platform specifically for the management of cooperative education
Foreign exchange fluctuations on the performance of agricultural export in Nigeria
Get PDFThe study examines the effect of foreign exchange fluctuation on the performance of agricultural export in Nigeria. Despite the emphasis place on foreign exchange, the agricultural export in Nigeria is still not performing well. Time frame was from 1986 to 2021 and the adopted research design was ex post facto, in which the tool of analysis employed was the ARDL, ECM method, co-integration and unit root test as finding revealed that foreign exchange fluctuation on the performance of agricultural volume and value added has negative and insignificant effect in Nigeria. While foreign exchange fluctuation on the performance of agricultural capacity utilization has a positive and significant impact. Giving this finding, recommendations are that Nigerian government should moderate and regulate the rate of exchange activities in order to make certain that it brings about better performance in the agricultural sector. Also, she should strongly attempt to make better the stand of the economy internationally with other nations of the world in order to expand the market for Nigerian agricultural exports. Finally, the government should change the focus of its policy in direction to the external agricultural sector and making sure that it adds in the most favourably way to output performance. As an intentional policy, the government should give support to rural area agriculture by which investors in distinct communities and commodities should be encourage to set up agricultural industries, which will be solely on local raw materials comprising equipment and machines
Does public debt disrupt economic growth in Nigeria? A two-stage least squares approach
Get PDFThe impact of Nigeria's public debt on economic growth was investigated in this study. Additionally, it confirmed the validity of Nigeria's debt burden and crowding-out hypotheses. The time series data used ranged from 1981 to 2021. For analysis, the Two-Stage Least Squares and Toda Yamamoto Causality tests were employed. The findings contradicted the debt overhang effect hypothesis by showing that public debt had a positive and significant influence on economic growth. This proves that Nigeria's public debt has no adverse effects on the economic growth of the nation. Additionally, debt service has a detrimental effect on economic growth. This demonstrated that the crowding-out effect, often known as the crowding-out hypothesis, existed in Nigeria. Thus, servicing the national debt has a negative impact on Nigeria's economic expansion. The results of the public debt model, however, showed that trade openness and real gross domestic product had a favourable effect on public debt. A bidirectional relationship between public debt and economic growth was revealed by the findings of the causality test. The results also showed a one-way relationship between debt service and economic growth. As a result, the study implies that the government can simultaneously pursue its two policy goals of economic growth and public debt. Furthermore, decisions about debt repayment in Nigeria should be made in a way that promotes the growth of the economy. Nigeria should also improve institutional performance and boost its macroeconomic policy in the areas of inflation, foreign direct investment, trade, and exchange rates