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    2108 research outputs found

    Human Rights and International Trade: How does the Trade System Violate Human Rights under the COVID-19 Pandemic?

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    Under COVID-19, the free trade system, especially the global intellectual property regime, is violating human rights in new ways. In the current fragmented state of international health law and human rights law, intellectual property law under the global trading system is commoditizing COVID-19 vaccines and other essential medicines, prioritizing commercial interests and patent protection over human rights. Although the international human rights system has issued a number of resolutions and reports on this issue, and many international and national organizations have also introduced mechanisms similar to the COVAX plan, the situation of "vaccine apartheid" and the marginalization of the interests of people in poor areas still exists. Therefore, this paper proposes some initial recommendations for better safeguarding of human rights during the COVID-19 outbreak, such as strengthening international cooperation or highlighting the human rights responsibilities of non-state actors, including multinational corporations and NGOs

    Student Satisfaction in Online Learning of Islamic Higher Education in Indonesia during the Second Wave of COVID-19 Pandemic

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    This study aims to determine student satisfaction with online learning at UIN Raden Mas Said Surakarta Indonesia. In this study, the researchers developed new variables related to student satisfaction in online learning, such as student commitment, student independence, parental support, main source of support for online learning, student readiness, creative and innovative learning and effectiveness and behavioral intentions. The methodology used is a quantitative research method, with measurement and analysis using the smart-PLS application. The population in this study was all students of the UIN RMS Surakarta education faculty. The results of this study show that there were 412 respondents who filled out the questionnaire. After being processed using Smart-PLS there were three variables that were accepted: first, effectiveness has a significant effect on student satisfaction in online learning, second, student commitment has a significant effect on student satisfaction in online learning and third, student satisfaction has a significant effect on the behavioral intentions of students in online learning

    University Students’ Attitudes towards using the Nearpod Application in Distance Learning

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    Creating a stimulating learning environment is a challenge in distance learning settings. This study aimed to investigate university students' attitudes towards using Nearpod in distance learning. For purposes of the study, the researchers developed a questionnaire of 20 items for which the validity and reliability were verified. The study sample consisted of 190 students. The students were taught different courses remotely in the second semester of the academic year 2020-2021 via Nearpod and Zoom. The results showed that the students had positive attitudes towards using Nearpod. In addition, the results showed that teacher support was the most important variable (x ̅=3.69), while student interaction and participation via Nearpod was predicated by students. Using appropriate applications to increase teacher support and student interaction is the most important variable in distance learning settings. The results also showed that there were no statistically significant differences (α = 0.05) attributed to the gender and academic stage variables

    Development of an Educational Sustainability Assessment Model: Application of the Delphi Technique and Pilot Study

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    The objective of this research was to develop an educational sustainability assessment model using the Delphi technique. The research participants were an expert panel and stakeholders of educational projects. The research instruments consisted of an open-ended questionnaire and assessment forms. The frequencies, medians, quartile deviations, means and standard deviations of the data were analysed. The research results found that the assessment framework for educational sustainability in the first round consisted of the following indicators: pre-conduct, process conduct, post-conduct and the criteria consisted of the possible opportunities in sustainability (for pre-conduct and process conduct) and true sustainability (for post-conduct). The second round of assessment indicators and criteria were high, and in the third round they were very high. A pilot study of the feasibility of sustainability (pre-conduct) found that this project had the opportunity to achieve sustainability at the highest level and all model assessment standards were at the highest level

    Factors Affecting the Perception of Happiness among Teachers in Vietnam

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    Vietnam is in the process of implementing education reforms in which teachers play a crucial role in determining success. This study aims to identify the main factors influencing the perception of happiness at work of Vietnamese teachers during the period of educational reform. In any period, teachers are always considered as being the force behind the success of education. Therefore, teachers' happiness is the most vital factor to be taken into consideration when educating students. Identifying the factors that affect teachers' happiness at work is the key to improving their teaching quality and quality of life. This study was conducted to investigate the factors affecting the perceived happiness of secondary school teachers in Vietnam today, thereby objectively assessing the emotional status of teachers in Vietnam in relation to the work they are doing. The results are as follows: 1) Teachers face a lot of pressure from many sides; 2) There is still a large percentage of teachers who do not really attach importance to the teaching profession; 3) State policies have not helped teachers feel secure in their professional activities; 4) Teacher capacity still needs to be greatly improved; 5) It is necessary to strengthen the connection between teachers, educational leaders, policy makers, school administrators and colleagues. This study uses descriptive statistics to present the research results. The survey was carried out in September 2021

    Toxicological Indices of Wistar Rats Fed Formulated Chaw of Telfairia occidentalis Planted on Crude Oil Contaminated and Remediated Soil

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    Toxicological indices of wistar rats fed formulated chaw of Telfairia occidentalis planted on crude oil contaminated and bioremediated soil was studied. Farmland, measuring 18 m2 was divided into three lots of 4 m2 and 2 m space was allowed between each lot (A, B and C). Two lots were polluted, subjected to 16 weeks of bioremediation and viable seeds of T. occidentalis were planted and grown for 28 days. The harvested vegetable leaves were analyzed. Leaves from natural attenuated soil showed high concentration of both aliphatic and polycyclic aromatic hydrocarbons with values of 9.34+0.03 mg/kg and 9.18+0.05 mg/kg for C36 and Fluoranthene respectively, while the bioaugmented soil had Lead as the highest heavy metal with a value of 0.10+0.02 g/100g. Four groups, of 9 rats each (totalling 36 rats) of adult males and females, wealing males and females were subsequently sub-grouped into 3 and allowed to acclimatize for a period of 1 week. These animals were fed formulated rat chaw of 50% dry weight of T. occidentalis, from the three lots (control, bioaugmented and natural attenuated soil) for a period of 28 days. Assay of animals’ toxicological index showed elevated concentrations of alkaline phosphatase, alanine and aspartate aminotransferases, urea and creatinine in their sera. A slight increase in serum amylase activity was recorded, while concentrations of their haemoglobin and Packed Cell Volume (PCV) reduced. The obtained results from these biomarkers were confirmed by the histopathological sections of the animal organs

    The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia

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    This study aims to provide empirical evidence regarding the effect of the quality of financial statements and the intensity of reporting on a company’s sustainability efforts on investment efficiency. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) sectors in 2018–2019. This study implemented a purposive sampling technique. The population derives from 52 companies with a combined sample of 104 data, uses multiple linear regression, and performs a classical assumption test. Hypothesis testing in this study used a simultaneous significance test and partial regression test appropriately. This study found that the quality of financial reports directly affects investment efficiency. The intensity of the sustainability report does not affect the company’s investment efficiency; therefore, the sustainability report does not become a reference point for making investment decisions for greater efficiency. The author concluded that non-financial information does not affect investment decisions. This research proves that public companies in Indonesia can use financial reports to affect investment efficiency, whereas sustainability reports cannot be used for this purpose

    Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms

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    The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade- off between the value of earnings and relevance of book value in the presence of earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms

    Does Corporate Governance Affect Firm Performance? Empirical Evidence Based on the BSE 200 Index

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    Considering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018– 19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders

    Environmental Reporting Practices in an Emerging Economy

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    The study aimed to recognize the environmental awareness of corporate entities by exploring the extent of their associated information reporting practices. The study also strived to learn the notable board characteristics that transform the environmental reporting practices of the listed companies in an emerging market economy. This quantitative study was based on annual reports of randomly selected 100 manufacturing companies listed on the Dhaka Stock Exchange. The research used a self-developed disclosure index linked to the environment to collect data for the study. The study revealed that the extent of average environmental reporting practices by the sampled companies was too low, which was only 14.48% of the disclosure index developed for this study. Moreover, 4% of the selected companies did not disclose any environmental information in their annual report for the fiscal year 2018–2019. The most disclosed theme was the concern for the general environment, whereas the lowest was the environmental performance, which was between 25.83% and 6.2%. The study documented that no other board characteristics were highly significant and could positively explain the extent of corporate environmental reporting practices in Bangladesh, only the willingness to disclose by the board

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