Scientific Publishing Institute (SPI): E-Journals
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International Financial Reporting Standards, Board Governance and Accounting Quality: Preliminary Ghanaian Evidence
No full textThis paper examines the effect of International Financial Reporting Standards (IFRS) and board governance on accounting quality from a Ghanaian perspective using the ordinary least squares (OLS) technique over a seven-year period (2013–2019). From the results, IFRS adoption is shown to negatively impact accounting quality in an insignificant manner. The insignificant nexus is due to the lax implementation of regulations by institutions regarding IFRS and performance-linked schemes presented to managers. Additionally, all but profitability and institutional ownership have a positive significant impact on accounting quality, while board governance negatively affects accounting quality, though this is not statistically significant. Finally, it was found that board governance does not moderate the relationship between IFRS adoption and accounting quality using discretionary accruals. Our study captured effective corporate governance practices using a composite board governance index to moderate the effect of IFRS on the nexus between board governance and accounting quality, serving as the main motivation and contribution to the existing literature
The Effects of using Pictures on EFL Learners’ Vocabulary Retention
Full text linkInnovation is necessary for improvement. This inspirational saying triggered the author to try new things for enhancement. This study explored the effect of using pictures to instruct vocabulary in EFL classrooms. At the same time, the EFL students’ attitudes toward this instruction were also examined. To have the data for the study, a group of 70 seventh-graders at Duyen Hai Ethnic Boarding Junior High School in Tra Vinh province were recruited as participants. The study had two parts. The first part of the study dealt with the intervention of vocabulary instruction in the two groups of students. 35 students were chosen for the experimental group, and the other 35 for the control group. The experimental group was exposed to vocabulary instruction with pictures while the control group was taught with the traditional vocabulary teaching method (without using pictures). Both groups had undergone the pretest, posttest, and delayed tests. The results showed that both groups’ scores on vocabulary tests improved, but the experimental group’s scores were higher than that of its counterparts. Then, the study also had the result of the experimental students’ attitudes toward the intervention of using pictures to teach vocabulary. They had a positive attitude toward this teaching strategy. Finally, based on the results of the study, some suggestions and limitations of the study were proposed
Teachers' Communication Strategies in Fostering the Entrepreneurial Spirit of Students of SMK Centers of Excellence in Bekasi City
Full text linkThe Vocational High School Centers of Excellence program aims to improve the quality of SMK graduates, one of which is entrepreneurship. This study aims to determine the communication strategies of teachers and inhibiting factors in fostering the entrepreneurial spirit of students. The research method used is a qualitative method with a qualitative descriptive approach. The research paradigm used is the constructivism paradigm with data collection methods through interviews, observation, and documentation collection with research subjects consisting of teachers and students. The results showed that teachers use the SOR (stimulus-organism-response) and AIDDA (attention-interest-desire-decesion-action) models where students can receive messages well marked by changes in knowledge, attitude/character, and behavior. The communication process is carried out in learning activities in verbal and non-verbal forms tostimulate students to give their best responses. The learning activities carried out are entrepreneurship learning with project-based learning and training. The communication process between teachers and students in fostering the entrepreneurial spirit often experiences communication barriers. Communication barriers that occur include barriers in interpreting messages, barriers in developing messages, and barriers in receiving messages. Communication barriers can be resolved well through maximum efforts such as establishing more intensive coordination and cooperation between teachers and students through parents
Teacher and Student Interpersonal Communication through a Moodle-Based Learning Management System Application in Improving Student Learning Achievement in SMA Negeri Kota Depok
Full text linkThis study aims to determine the Interpersonal Communication of Teachers and Students through the Moodle-based Learning Management System Application in Improving Student Learning Achievement at Depok State High School. The theory used is the theory of SOR and symbolic interactional theory. The results of this study indicate that learning is done through the application of Moodle-based LMS can facilitate interpersonal communication between teachers and students in giving and receiving learning materials that teachers convey, but because learning is done online, it can be said to be still less effective than face-to-face teaching and learning activities in schools. Teacher equality in giving understanding to students can be shown through the material that teachers provide through the media contained in the Moodle-based LMS application students can more easily understand the learning materials provided so as to help students to still be able to improve learning achievement in school
Education of the Mind and Sustainable Achievement of Business Education Objectives in Nigeria
Full text linkThis study was carried out in Southeast Nigeria to examine education of the mind in the sustainable achievement of business education objectives in Nigeria’s education system. The research used a survey design, and a multistage sampling approach was adopted to select 68 business educators and 206 business education students from Abia and Enugu states. The data collection tool was a closed questionnaire, which was verified by three experts, and a Cronbach’s alpha reliability coefficient of 0.883 was achieved. The data was collected by distributing the questionnaire to 274 respondents. A total of 263 questionnaires were returned fully answered and were considered valid. Data was analyzed using mean and t-test statistics at the 0.05 level. The study identified the importance of 14 significant steps of education of the mind and 15 steps that promote education of the mind for the achievement of business education objectives. The outcome of the survey shows a significant difference (p < 0.05) in the mean values of business educators and students on the importance of education of the mind in achieving business education goals, while no significant difference (p <0.05) was found in the mean values of business educators and students’ responses in the measurement of promoting education of the mind to achieve business education objectives. Based on these findings, it is recommended that teaching strategies should focus on providing students with meaningful mental education
Students’ Attitudes towards Translation, their Difficulties and Use of Strategies in Vietnamese-English Translation
Full text linkTranslation is a popular known job in today’s world and this has been explored by many studies in terms of strategies, knowledge and theoretical framework. In this study, the researcher aims to discover attitudes towards translation in respect to common difficulties and strategies used in translation. The study employed 29 students studying Business Translation at University of Economics Ho Chi Minh City. A questionnaire was designed based on the mixture of a five-point Likert scale and a yes-no question type. It uncovered that the majority of them confessed that they still have difficulties in using vocabulary including specialized terms and grammar. They also had an attitude that translation is interesting, and they need to read more in both English and Vietnamese for linguistic and stylish equivalence. Then, the majority of them found Google as a tool to help them solve translation strategies. Finally, the study also suggested some solutions and other solutions discussed in the related studies to tickling translation challenges
Psychological Distress and Smartphone Addiction: Does Perceived Social Support Make a Difference
Full text linkThe smartphone is a double-edged sword for university students; it is a necessary tool for communication which also brings along negative consequences if used excessively. This cross-sectional study was conducted to identify the prevalence rate of smartphone addiction among the undergraduates, to determine psychological distress as a significant predictor of smartphone addiction, and to examine perceived social support as a significant mediator in psychological distress and smartphone addiction. A total of 112 (61 females, 51 males) undergraduates in Kuala Lumpur, Malaysia, aged 18 to 24 years were selected through the purposive sampling method. Participants completed a set of questionnaires via Google Form consisting of Kessler Psychological Distress Scale, Smartphone Addiction Scale-Short Version, and Multidimensional Scale of Perceived Social Support. SmartPLS (Partial Least Squares) which is based on the principles of path modeling and bootstrapping was employed to build the causal model. Results revealed that 66.10% of undergraduates were addicted to smartphones. Also, psychological distress significantly predicted smartphone addiction, with t-value = 7.423, p < 0.001. However, perceived social support did not mediate the relationship between psychological distress and smartphone addiction, with t-value = -0.939, p > 0.05. These findings imply that smartphones have become indispensable for undergraduates and the psychological distress of undergraduates should be given priority in reducing smartphone addiction. Suggestions are made for higher learning institutions to design intervention plans to reduce the psychological distress and smartphone addiction amongst university students
Cyber Crime Fraud in Jakarta and Tangerang
Full text linkThe purpose of this study is to determine Cyber Security, Cyber Hardware, Information Systems against Fraud. The population of this study are users of information technology in Jakarta and Tangerang. This research method is a qualitative method and the type of primary data by collecting questionnaires. Types of primary data are data taken directly from the object of research, using a questionnaire with a total of 103 respondents. While secondary data is data obtained from documents from banks and other sources related to this research. The sampling technique is the analysis of the outer model (measurement model) and analysis of the inner model (structural model) using the Multivariate Structural Equation Model (SEM) Partial least square or commonly abbreviated as PLS is a type of statistical analysis whose use is similar to SEM in covariance analysis. Because it is similar to SEM, the basic framework in PLS used is based on linear regression. So, what is in linear regression, is also in PLS. It's just that it is given a different symbol, symbol or term. In participatory technique, the results of this study show that cybersecurity, cyber hardware has a positive effect on fraud. The performance of this research shows that Cyber security and cyber-Hardware have an effect on Fraud, so that users or users are more careful in using information technology and always update it. Simultaneously, the R-Square value is 0.257 or 25%, which means cyber security, cyber hardware influenced by the information system against fraud by 25%
An Assessment of the Level of Awareness of Eye Health Care Services Provided by Onesight in the Gambia
Full text linkThe objective of the Scorecard study was to assess the intervention of OneSight with respect to Awareness of their services in The Gambia and the perception of Gambians on eye care in The Gambia. More specifically in this paper, the scorecard assesses the level at which people are aware of the existence, the activities and the services offered by OneSight in The Gambia. The research employed both quantitative and qualitative methods. The study revealed that the majority of the sampled respondents are aware of refractive error i.e., about 90%. Their major source of information about eye care issues was through radio however, they gather important information from other sources such as healthcare workers and television. Most of the respondents who are aware of eyesight-related problems, typically obtained information through Government clinics, only 2.8% got their information from OneSight. It was also discovered that 94.6% of the respondents sought eye care treatment from health facilities as opposed to a home or local treatments. Based on the findings, practical implications and an agenda for future research are suggested. For instance, it is recommended that OneSight should strengthen community outreach programs, improve its communication strategies, create more visibility, and conduct more publicity events for more awareness about its programme and activities
Positivity in Action: Character Education through the Positivity Project
Full text linkRecently, a new program – The Positivity Project (P2; https://posproject.org/) – has been developed to address key implementation challenges for teachers. P2 is a professional development program focused on teacher’s use of project-based learning and a universal student character education curriculum that provides educators and students with tools to support socio-emotional skills through daily, 15-minute learning modules across the school year. In this article, we (a) explain the theory informing P2, (b) detail key implementation components, (c) include real-life accounts from students and teachers using P2 across K-12 and alternative settings, and (d) provide suggestions for evaluating the impact of P2 for those schools considering implementation. The P2 program is informed by positive psychology, a strengths-based approach to instruction that is well-suited to support students with disabilities. Currently, there is promising evidence of P2 effectiveness that could be classified as practice-based evidence (see https://posproject.org/). Schools wishing to explore use of P2 may wish to consider the best ways to measure the effectiveness of the program. One option is the Values in Action Inventory of Strengths for Youth, which was developed to assess the 24 character strengths from positive psychology and has been translated into multiple languages