Scientific Publishing Institute (SPI): E-Journals
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Human resource accounting and organizational productivity of listed manufacturing firms in Nigeria
Full text linkIn many developing economies, studies have shown that meeting organizational productivity seems complex and characterized with several factors affecting the productive inputs, due to infrastructural deficits and extent of employees’ motivations capable of impeding productivity. Beyond these, adequate human resource accounting has been identified as a possible solution. However, the extent to which human resource accounting could impact on organizational productivity remains uncertain. Consequently, this study investigated the effect of human resource accounting on organizational productivity of listed manufacturing companies in Nigeria. An ex-post facto research design was employed, while from a population of 66, the study selected 20 manufacturing companies listed in Nigeria as of 31 December 2021, using purposive sampling technique. Data were extracted from the financial statements of the selected companies for a period of 15 years spanning from 2007 to 2021. Using panel data analysis, the study found that human resource accounting had a positive significant effect on organizational productivity of the listed manufacturing companies in Nigeria. Based on the results, the study recommended that managers should consider appropriate incentives capable of improving employees’ productivity and adopt adequate human resource accounting models to enhance organizational productivity
Acceptance of technology by parent fraternity as a means of remote learning for children: An empirical study
Full text linkThe main purpose of this empirical study is to understand how acceptance of technology is prevailing among the parent fraternity that helps them to develop a positive attitude towards using technology as a tool to enhance their ward’s learning process. A survey among 6361 parents (Indian origin) of primary school students (Kindergarten and primary level) regarding their perceived usefulness and perceived ease of use regarding technology-assisted learning for their wards to understand how these factors influence their attitude towards technology for learning in the future was carried out through an online questionnaire. The result showed that the more parents found the Usage of Technology towards the e-learning process of their wards, the higher they tend to adopt the technology by exhibiting a positive Attitude towards Technology while the perception of Ease of Use of Technology also significantly predicted the perception of Attitude towards Technology. The favourable Attitude towards Technology is more visible among the parents of students who are of lower levels of study as compared to those who are at a slightly higher level of study. It is found that the parents of the student from the rural area schools possessed positive Attitudes towards Technology as compared to their counterparts in the urban areas. The outcome of this study is of greater relevance to the schools especially in the lower level classes to help students to harness technology from a young age because the parent fraternity is already in favour of such initiative
Reporting comprehensive income and firms' earnings management
Full text linkThis study investigates the impact of reporting comprehensive income and other income through performance or equity statements on firms' earnings management through the selective sale of available-for-sale (AFS) securities. The objective is to explore how Canadian firms can improve transparency by altering managers' accounting behavior by switching from equity statements to income statements. The study used a difference-in-differences method in a quasi-experimental framework. The results showed that negative net income and post-period net income in performance statements can reduce realized gains and losses. Available-for-sale securities also affect these gains and losses in performance and equity statements. Single statement adopters only smooth earnings when net income is positive or when available-for-sale gains are large enough to offset negative earnings. Income statement (IS) adopters reduced earnings smoothing more than other treatment firms. Managers with less job security were found to be more likely to engage in earnings smoothing, and earnings smoothing decreased more during the pre-to-post period. Equity incentives reduced the tendency to smooth earnings, particularly in treatment firms with CEOs whose pay is more sensitive to stock price changes. Treatment firms outperform control firms in predicting future earnings using realized gains and losses on AFS securities per share. The findings suggest that firms manage earnings less effectively by selectively selling AFS securities when comprehensive income (CI) or other comprehensive income (OCI) is presented in performance statements. Firms win when earnings management is reduced because it reduces the informativeness of realized gains and losses on AFS securities. Managers will use more earnings management strategies as long as they have incentives
Examining the contribution of fiscal policy on economic growth: Analytical insights from Pakistan
Full text linkTo better understand the influence of fiscal policy (FP) on economic growth (EG) in Pakistan, this study investigates the importance of the amount of output produced by different factors of production in Pakistan's economy. The annual time series data has been collected from the State Bank of Pakistan and World Bank Data-Base from the years (2001-2020). The Autoregressive Distributed Lag (ARDL) model is used for empirical research to assess the significant factors of EG, and the Augmented Dickey-Fuller (ADF) unit root test is used to ensure that all of the variables are stationary. Using annual time series data from 2001 to 2020. Based on these findings, this study recommends adopting a proactive fiscal policy framework that incorporates expansionary measures. We argue that this strategy has the capacity to stimulate and maintain Pakistan's economic growth path, thereby fostering a more promising and prosperous future. Moreover, the study found the impact of government expenditures (GE), gross fixed capital creation (GFCC), and direct and indirect taxes on Gross domestic Product (GDP). Additionally, findings showed that government expenditures, gross fixed capital creation, indirect, and direct taxes have a strong effect on economic growth. It is argued that an expansionary fiscal policy in the future could greatly benefit Pakistan's economic growth
The effects of the repeated reading method from teachers’ perspectives of cycle one schools (1-4)
Full text linkThe ability to read during the early years of education plays a crucial role in students’ academic life. However, Cycle One Omani students continue to face significant challenges in reading fluently and comprehending texts. Many students struggle to read the assigned texts within a reasonable time, which negatively affects their ability to answer comprehension questions. This research paper focuses on grade three and four teachers’ opinion in North Al-Batinah Governorate regarding the repeated reading method, which they have been implementing in their classrooms for over six years. A designed and validated online questionnaire, to which 121 teachers responded was used to collect data. The study revealed that the majority of the participants strongly agreed on the effectiveness of the RR method in enhancing grade three and four students’ English language learning skills, particularly their reading fluency and overall English proficiency. Moreover, the data showed that RR is an effective, new and useful method, which made the teaching environment more interesting and broke the usual routine of teaching the reading skill. In addition, the results indicated that most grade three and four students enjoyed the RR experience and were motivated and eager when applying the RR method. Therefore, this study is one of the few in Oman to have investigated primary students’ reading skill, so it makes a distinguished contribution to the Omani context with regard to investigating young learners’ reading skills and strategies
The social effects of higher education in Jordan
Full text linkFew studies have examined the social effects of higher education. These studies have shown that there are personal and community effects, like low crime rate, greater civic participation, and improved performance across a host of socioeconomic measures. Depending on some and more of the variables or measures of previous studies, the current study tried to determine whether higher education institutions have achieved the goals for which they established, through identifying the social effects of higher education in Jordan, by analysing published data of a group of social variables related to graduates of higher education institutions in Jordan. The study shows that higher education did not show any positive effect across most of the studied variables, such as unemployment, idleness, income, spending behaviour, and family size, which indicates that higher education institutions did not achieved their goals in those aspects, regardless of the reasons behind that
Effects of cyberbullying on college-going girls in Tangail Sadar: Nature, causes, and consequences
Full text linkCyberbullying has turned into a vital issue in the recent world. Especially, girls are the main victim of cyberbullying. This study has focused on the nature, causes, and effects as well as identifying the relationship between spent time on social media and the effects of cyberbullying on college girl students in Tangail Sadar. 153 students between the ages of 16 and 19 served as the study's respondents and a mixed approach was employed. Multistage sampling and purposive sampling methods are used, Survey and interview techniques are used to gather data from the respondents. The study reveals that cyberbullying emerges most commonly from a low mentality towards girls, revenge, for having fun or entertainment, social media activities, clothing of girls, lack of morality, etc. and most of the bullying is related to messaging, sexual harassment, spreading rumors, comments, disclosing private info, sending unwanted images or videos type of cyberbullying; Victims experience bad effects as consequences, especially on their psychology (stress, depression and impact on their academic life). Cyberbullying is a type of bullying that does not need any strong reason to have occurred because the offender stays confidential in the cyber world. Therefore, our government must be conscious of solving this issue
Assessing the influence of technostress on the academic performance of adult learners in Zimbabwe
Full text link The purpose of the study was to assess the influence of technostress on the academic performance of adult learners. A closed-ended questionnaire was self-administered to a total of 105 adult learners constituting 80% of the target population. Field survey data were presented using descriptive statistics of mean, mode and standard deviation and percentiles in tables. Stata11 data software was used for data analysis. The regression analysis was adopted to examine relationships between variables by extrapolation of the model’s p-value, R squared, adjusted R squared and regression model coefficient. The findings of the study indicated that there are statistical relationships between theoretical framework, techno stressors and the level of student sense of pressure due to educational technologies usage by adult learners. The study concluded that technology adoption as teaching and learning tools affects student performance through increased work pressure. Recommendations of the study indicate that adult learners should be effectively trained on how to utilise new teaching and learning technologies to reduce workload pressure. The study also recommends that technology acquisition strategies be proposed by the University to help the students acquire technology gadgets so that they are able to access teaching and learning materials. The study also recommended training and counseling of adult learners during their first year's first semester so that they are able to balance work-home and school responsibilities
The role of social media and confirmation bias in victimization: Information consumption and opinion polarization
Full text linkTechnological advancement has contributed to the smooth and fast communication system where social media remain the top priority for human kind. Confirmation bias is a cognitive bias of human tendency to deducting information. Therefore, getting biased through unconfirmed media stories became a disease to the modern society. This article aims to explore and analyse the phenomenon of confirmation bias in cyber media, focusing on its impact on information consumption and polarization of opinions within online environments. Drawing upon existing literature and theoretical frameworks, namely Social Identity Theory, Cognitive Dissonance Theory, Selective Exposure Theory, and Agenda Setting Theory, this study provides a comprehensive understanding of the underlying mechanisms and effects of confirmation bias in the digital age. The research design combines qualitative analysis of selected scholarly articles and quantitative analysis of user data from social media platforms. The analysis provides a comprehensive understanding of the impact of confirmation biases in cyber media by synthesizing insights from scholarly literature and analysing user data. It helps identify the mechanisms through which confirmation biases manifest in online environments, sheds light on the potential consequences of such biases, and informs strategies for addressing and mitigating their effects
Integrated Reporting and Protection of Non-Financial Stakeholders in Nigerian Deposit Money Banks
Full text linkDisclosure quality is the motivation behind every corporate reporting development and, more recently, integrated reporting (IR). However, the concern is its focus and coverage. Studies have shown that IR gives more protection to financial capital providers than to other stakeholders. Thus, this study examines the impact of IR on non-financial stakeholder (employee, customer, and society) protection in Nigeria with a focus on deposit money banks (DMBs). This study sampled and analyzed 13 DMBs listed on the Nigerian Exchange (NGX) as of December 31, 2020. The study found that IR had a significant difference in pre- and post-IR framework eras and a significant effect on employee, customer, and society protection. The study concludes that IR affects the protection of non-financial stakeholders in Nigerian DMBs. It is recommended that regulators, corporate leaders, and researchers should pay more attention to non-financial stakeholders and treat them as capital rather than a way to achieve corporate performance