Scientific Publishing Institute (SPI): E-Journals
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The Impact of Emotional Intelligence on Job performance in the Gulf Region
Full text linkThe aim of this research is to discover the impact of Emotional Intelligence (EI) on job performance among the employees in the gulf region. The results of recent researches indicate that EI is related positively with vital work manners. However, studies on EI have largely been conducted in the business field and in western countries. Therefore, there is a scarcity on EI studies in the context of public setting in the Gulf region, particularly in the medical field. A sample of 120 employees (doctors) was selected for this study, from which data was obtained. Regression analysis was applied as a statistical test to analyze the data. The findings revealed a significant relationship between emotional intelligence and job performance among doctors. This indicates that the increase of emotional intelligence will increase job’s performance. As previously mentioned, this study can help the managements and academics better understand the relationship among the variables. It can also help professionals in organization enhanced understand the relationship amongst these factors
Strategies for Information Design and Processing of Multimedia Instructional Software —Based on Richard E. Mayer's Multimedia Instructional Design Principles
Full text linkMultimedia instruction means presenting words and pictures that are intended to promote learning. Since there are severe limits on the amount of information processed in human working memory, multimedia instructional messages should be so designed as to guide appropriate cognitive processing during learning without overloading the learner’s cognitive system. To maximize learners’ cognitive processing of information, the information design and processing of multimedia instructional software must be consistent with the multimedia learning theory and mechanism so as to promote meaningful learning. It is found that the instructional methods like visualizing multimedia information, managing essential processing, reducing extraneous processing and fostering generative processing, devised in accordance with Mayer's multimedia learning principles, can significantly improve the effect of information representation and transmission, which, to a great extent, helps curb teachers’ tendency to neglect learners’ cognitive mechanism while processing the information of multimedia instructional software, and thus provides insight into multimedia instruction as well as the design of multimedia instructional software
Ghanaian Classroom Teacher Trainees’ Perceived Competence and Intrinsic Motivation in Physical Education
Full text linkPrimary school teachers in Ghana are non-specialists but are required to teach physical education (PE) in addition to the regular subjects taught in primary classrooms (CS). Using a Self-Determination Theory, this study examined classroom teacher trainees’ (TT) perceived competence and intrinsic motivation in learning to teach PE. In addition, the study compared TTs’ competence and motivation in PE and CS. Participants included a purposive sample of 190 from two colleges of education in Ghana. They completed modified forms of the Perceived Competence Scale (PCS) and the Intrinsic Motivation (IM) subscale of the Perceived Locus of Causality once. Descriptive statistics showed most TTs had moderate to high levels of competence and intrinsic motivation both in PE and CS. Independent Samples t-Test and One-Way ANOVA analyses indicated significant gender and grade level differences for PCS in PE. A Paired-Samples t-Test analysis indicated TTs’ PCS mean score was significantly higher in CS than that in PE. However, TTs’ motivation in PE and CS were similar. The classroom teacher trainees in this study perceived themselves to be less competent in PE than in non-PE contents (CS), even though their levels of motivation to learn to teach in both contexts were similar. This is consistent with extant literature that teachers in Ghanaian primary schools are not adequately prepared to teach PE. The development of children’s PE programs in the country’s teacher education institutions is warranted
Measuring the Success of Activity-Based Costing within the Enterprise Resource Planning Environment in Greek Companies
Full text linkActivity-based costing (ABC) is a strategic tool that can enhance all processes and functions of an organization once it is implemented successfully. This study aims to examine ABC implementation success in Greek companies in major sectors of the economy. A web-based questionnaire was conducted between February 2020 and January 2021 to collect data from 102 companies in major sectors of the Greek economy. The success of ABC implementation was assessed across five dimensions: general attitude toward the implementation process, technical and technological characteristics, impact on organizational processes, perceived usefulness in improving job performance, and perceived ease of use. Further, this study compared companies that have fully implemented ABC to those that still practice traditional cost accounting (TCA) by assessing factors that influence ABC success within enterprise resource planning (ERP). Findings from this study show that successful integration of ERP and ABC can minimize operation costs and enhance the competitiveness of the enterprise. In particular, the findings indicate that the degree of ABC within ERP implementation success positively motivates the extent of its use, enhances user performance, increases productivity, and increases user satisfaction with the system. This study contributes to the existing literature since there has been limited research on the measurement of the success of ABC within ERP implementation in Greek companies. It also provides theoretical and practical insights regarding factors that might influence the successful implementation of ABC within ERP that can be applied to other countries. Overall, entities that have implemented ABC have achieved improved outcomes relative to those that still use TCA
Corporate Tax and Firm Value Under M&M Proposition II
Full text linkThis study examines the effect of corporate tax on the market value of firms within the framework of the modified Modigliani and Miller (M&M) work (Modigliani & Miller, 1963). Using secondary annual data of 60 Nigerian quoted companies carefully selected from all sectors of the country’s economy, we adopted the panel data methodology to carry out an inferential statistical analysis with the aid of the EViews package on the data covering the period from 1990 to 2016. Based on the adjusted R-squared, approximately 60% of the total variation in the market value of firms is due to corporate tax. The study also provides evidence that there is a highly significant linear relationship between corporate tax and the market value of firms as well as a strong feedback influence running from the market value of firms to corporate tax. Overall, our findings agree with the conclusion by Modigliani and Miller (1963) that the tax shields that levered firms enjoy significantly enhance their market value. It is also an indication that the Nigerian government is subsiding the cost of debt for the companies operating in the country’s capital market
Powercoaching Program and Oral Discourse Competence of Grade 10 Students
Full text linkPowercoaching is an intervention program which aims to enhance the oral discourse competence of the students. It highlights various activities that can help students with speaking difficulties. It was conducted among Grade 10 students of New Pangasinan National High School during the School Year 2019-2020. This study dealt to determine the level of effectiveness of the powercoaching program in terms of its content, relevance, instructional quality, and acceptability. Experimental research design was employed to determine the level of oral discourse competence of the students in terms of grammar, pronunciation, spontaneity, substance, organization, and diction. The findings of the study showed that the program was excellent and passed the quality standard set by the validators. The level of oral discourse competence of the students in their onset test were both in approaching proficient. The students were either struggling or have not acquired the knowledge, skills and understanding in public speaking. The difference between the levels of oral discourse competence of the students reveals that among the two groups of students, one group performed better in the outset test. The experimental group significantly increased their performance with proficient level compared to the control group. Moreover, there was a significant difference between the mean gain scores of the control and experimental groups. Students under experimental group have gained higher mean than the control group. Hence, the powercoaching program greatly influenced the students’ oral communicative competence. The developed program is then recommended for teachers’ utilization as part of their intervention strategies
Reciprocal Use of Artificial Intelligence in Audit Assignments
Full text linkThe purpose of this study is to examine the use of artificial intelligence to improve audit quality and the effect of auditors’ competence and skepticism on client satisfaction. The purposive sampling method was chosen deliberately based on specific criteria determined by the researcher. The main source of data used in this study comes from primary data collected via questionnaires that were distributed directly via email to each respondent. Respondents in this study are middle-level management who were involved in the audit of companies listed on the Jakarta Stock Exchange. The sample in this study comprises 229 respondents who responses were processed and analyzed using partial least squares structural equation modeling (PLS-SEM). This research is based on the Society 5.0 era, where data connects and moves everything; a system that connects the virtual world and the real world. The era of the fourth industrial revolution is where the discovery of the Internet of Things (IoT) allows the interconnection between machines, big data, acquisition, machine learning, smart factories, among others, and financial reports to be made using a computerized system. The Covid-19 pandemic has had an impact on almost all sectors and has caused restrictions on many activities. As a result of the coronavirus, a large number of activities or work are now carried out from home. The results of this study prove that the effect of the application of artificial intelligence combined with auditor competence and professional skepticism create client satisfaction
Electronic Funds Transfer and Service Delivery in SACCOs: A Case Study of Ng’arisha SACCO, Bungoma, Kenya
Full text linkElectronic funds transfer is generally expected to improve efficiency in funds transfers, payments, reporting, receipting and service delivery in any organization. However, the SACCO Societies Regulatory Authority (SASRA) reports of 2018 show that despite Savings and Credit Cooperatives (SACCOs) having institutionalized electronic operations in their accounting process, efficiency and effectiveness in service delivery remains elusive. The main objective is to determine the effect of electronic funds transfer on service delivery in Ng’arisha SACCO, Bungoma, Kenya. The research was guided by Schumpeter’s theory of innovation and technology acceptance and used descriptive survey research design. The total target population used in the study comprises 121 respondents. Census sampling was used where the entire targeted population was sampled. Data was gathered using questionnaires with closed-ended structured questions that were prepared on a five-point Likert scale. Statistical Package for Social Sciences (SPSS) version 26 software was utilized for data analysis. Data was analyzed in the form of descriptive and inferential statistics. The research hypothesis H01 posits that the transfer of e-funds has no significant effect on service delivery in SACCOs. The model was significant and so the null hypothesis was rejected on the grounds that the transfer of e-funds had a significant and moderately strong positive linear correlation with service delivery in SACCOs. Based on the discoveries, service delivery is crucial in the SACCO industry. As a result, there is a strong link between e-funds transfer practices and Ng’arisha SACCO’s service delivery. The study recommends that SACCOs should employ electronic means of transferring funds for their operations to enhance service delivery
Factors Affecting Book-Tax Differences in Indonesian Manufacturing Industries
Full text linkThe motivation behind this investigation was to determine the effect of earnings management and tax management on book-tax differences (BTD) and audit fees. The research uses secondary data from the annual financial reports of manufacturing entities from 2015 to 2019 which are recorded on the Indonesia Stock Exchange. The study used a purposive sampling selection method to select 112 samples over a five-year period (2015–2019). Data processing was performed using path analysis techniques at a significance level of 0.05. The uniqueness of this study comes from the use of audit fees as a moderating variable, with the consideration that audit fees have an impact on the preparation of financial reporting. The research results explain that tax management has an effect on BTD. Tax management provides an opportunity for companies to carry out tax planning based on tax law in order to embezzle tax sanctions and make tax payments efficient. However, audit fees do not significantly strengthen the relationship between earnings management or tax management on BTD
The Advantages and Challenges of e-Learning During COVID-19 Pandemic in Omani Schools from Parents’ Perspectives of Cycle Two Schools (5-9)
Full text linkThis paper aimed to investigate parents' perspectives regarding the advantages and challenges of e-leaning faced them during follow-up their children’s learning through the e-learning platforms of the Ministry of Education in Sultanate of Oman. Target: students’ parents in Al Batinah South Governmental schools. Data were collected from 346 parents through online questionnaire taking random samples of parents. The questionnaire measured the parent’s perspectives about e-leaning advantages and challenges. The study revealed that the students’ parents were interested in using e-learning for their children, for example, the e-learning helps their children to use modern educational programs and the constant access to the recorded videos of the daily lessons effortlessly. Yet, it explored some obstacles faced them during following their children in e- learning, such as the technical challenges faced them related to limitations of network and logistical challenges related to the difficulty of time management. The collected data were analysed, and accordingly the recommendations were forwarded to be applied for future strategies and policies of e-learning in Omani schools