Scientific Publishing Institute (SPI): E-Journals
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A Study on the Impact of Quantitative Easing Monetary Policy of the United States on China's Economy
Full text linkThis paper studies the impact of US quantitative easing monetary policy on China's economy. In order to cope with the financial crisis in 2008 and walk out of the economic downturn, the United States adopted quantitative easing monetary policy. However, due to the special status of the US dollar as an international currency, although this unconventional monetary policy has injected sufficient liquidity into the world economy, it also has significant negative spillover effects on other countries. On the basis of relevant theories, this paper empirically analyzes the actual impact of the policy on emerging economies represented by China through VAR model. The results show that the policy has a great impact on China's export trade, domestic prices, capital market and monetary policy, among which the impact on China's domestic price level is the largest. But the overall effects are complex, that there is no consistent direction of change, and the volatility is high. Based on the findings, the China government should put more emphasis on the foreign risks when making monetary policies
Earnings Quality: Impact of Income Smoothing, Earnings Persistence, Book Tax Difference with Good Corporate Governance as Moderation
Full text linkThis study has a purpose to determine the effect of Income Smoothing, Earnings Persistence, Book Tax Difference on Earnings Quality and moderating effect of Good Corporate Governance. Using 98 sample data from manufacturing entities on the Indonesia Stock Exchange in 2015-2020, a negative effect of earnings persistence on earnings quality, and a positive effect of differential book tax on earnings quality found in this study, while income smoothing does not. In addition, it was found that good corporate governance by institutional ownership as a proxy strengthens the effect of income smoothing on earnings quality and weakens the effect of book-tax differences on earnings quality. This finding can be used by investors in assessing the quality of earnings from financial information issued by issuers so that future earnings prediction analysis can be measured properly so that the desired return target is achieved
A Systematic Approach to the Motivations for Earnings Management: A Literature Review
Full text linkEarnings management literature attempts to understand why managers manipulate earnings. Our paper presents a review of growing body of literature on motivations for the earnings manipulation. In consequence, our objective is to provide an ample classification of the reasons. A selection of leading papers was reviewed systematically from 1985 to early 2019 resulting in 383 articles. The results of the paper are important for both theoretical and empirical researches on the earnings management. For one side, we offer a theoretical discussion on the incentives and factors; on the other side, the paper aims to highlight recent progresses in the field. Screening, classifying and systematic review of earnings management literature do not only generate a structured overview of the work performed in this area during more than thirty years, but it also provides insights for further research. Our findings confirm that earnings management topic remains a fertile ground for academic research. Second, although there are many possible motives for managing earnings, the spotlight has been mainly on those incentives that are related to the stock market. Third, in terms of the factors and characteristics of the environment, the impact of institutional factors (investor protection, ownership concentration, legal enforcement) is especially accentuated by the authors. Finally, our research confirms that there are still many other opportunities to research. Therefore, in the last section we identify potential line of investigations
Development of Personalized Learning Resources Recommendation System Based on Knowledge Graph
Full text linkThis study focuses on how to efficiently and accurately recommend personalized learning resources for users when they are in the face of massive learning resources. A recommendation system is developed with software engineering methods. Knowledge graph technology is integrated in the system; curriculum knowledge graphs are constructed to solve the problems of semi-structured data storage and knowledge fragmentation. Two kinds of recommendation methods are adopted to achieve the goal of learners' personalized learning, one is Euclidean distance recommendation algorithm based on user behavior graph library, the other is learning mode recommendation algorithm and sequential mode recommendation algorithm based on user session library. The recommendation system maintains the interpret-ability and the accuracy of recommendation based on user historical behavior data; and realizes recommendation based on user session library in the context of lacking users’ historical data
A Study on the Correlation between China's Stock Market and Economic Growth
Full text linkStock is an important financial tool, however, due to the imperfect development of China's stock market, the role of the stock market as an economic barometer is not clear. Meanwhile, there is no consistent conclusion about the correlation between them in the literature. Therefore, based on theoretical models and through empirical methods including regression analysis, Granger causality test, VAR model, this paper tests the relationship between China's stock market and economic growth from the perspectives of correlation, causality and dynamic relationship, by which we try to make the research more comprehensive and convincing. The results show that these methods are highly consistent: the scale of China's stock market is large, which makes a great contribution to and has a strong relationship with the economic growth, but the relationship between the liquidity and volatility of the stock market and economic growth is weak. Based on the findings, the products, structure and rules of China's stock market need to be improved in the future
Teachers' Perceptions of Using Digital Gaming in Classrooms
Full text linkDigital gaming is a widespread activity in our society; more than 45 million homes have video-game consoles. Mostly, educators see this as a waste of valuable time that could be used for learning instead. Thus, the purpose of this qualitative study is to understand teachers' perspectives on using digital gaming among their students at Northern Illinois University in the state of Illinois. The main findings of this study discovered that most of the teachers who were interviewed have a positive attitude toward digital gaming and they think it that has a number of benefits that should not be ignored. Moreover, the results of this study revealed that teachers noted that using digital games increased students' engagement as well as improved students' skills, such as critical thinking, self- directed learning, technological skills, and self- motivation. This study has showed that indeed digital games have a bright future as a tool used at various stages of learning for different levels of students. Consequently, the educational policy makers should to embrace digital gaming as a learning tool
Network Intelligence as a Necessity of the New Time
Full text linkRealization of a modernization agenda requires improvement of competencies and intellectualization of territorial development of the management system in conditions of increasing uncertainty of the management situation and systemic risks. The purpose of our study was to analyze a spatial distribution of an intellectual potential of regions and propose a conclusion about leveling of risks from gaps in the economic space. We consider the following competencies as a basis of a potential that determines intellectualization of the management system. This is the ability to train personnel of HSQ and create and promote innovations. The factor analysis was used as a tool. The following conclusion was made: it is necessary to pay attention to development of national scientific schools because the education system is a basis for a formation of the competence economy. Moreover, it is necessary to stimulate development of the entire system of knowledge reproduction, and the entire space without gaps. The pandemic forced active development of digital platforms, transferring many spheres of public life. Opportunities for creating “the network intelligence” have increased. The need to improve competencies has increased, including development of a digital environment. It is possible to eliminate systemic risks that have arisen due to the gap in the economic space by strengthening collaborations based on digital platforms and forming “the network intelligence”. The basic element of knowledge reproduction is training of qualified personnel at the university education system. Therefore, it is necessary to continue strengthening the integration and form collective models of the innovation process
Examining Students’ Perceptions About an Adaptive-Responsive Online Homework System and its Influence on Motivation and Learning
Full text linkAdvances in technological education have made online homework an integral part of science courses in general which is especially true for general chemistry courses. Online homework, if used correctly, has the potential to improve students’ experience, and learning and performance in general chemistry courses. The purpose of this research investigation is to study students’ levels of perceptions about an adaptive-responsive online homework in terms of (1) examining students’ motivation, learning, and understanding of concepts, (2) determining the aspects of adaptive-responsive online homework that are useful to students’ learning, and (3) understanding the features in online homework that causes improvement in students’ motivation. The investigation took place at an urban, commuter, minority serving, and public college. The study subjects were recruited from student enrolled in general chemistry courses consisting of 207 research participants (N = 207). Our data suggest that students display positive levels of perceptions about the adaptive-responsive online homework and its use. Students also hold perceptions that show positive attitudes towards the online homework system and that it positively affected their motivation. Also, students list several useful aspects of the online homework system such as explanations of concepts, knowledge checks, review questions for tests, and tutorials. The adaptive-responsive online homework, according to the participants in our study, helped motivate students by helping them learn the concepts, continuously assessing their learning, checking their knowledge, and updating the topics accordingly
Online Applied Problem-Based Learning to Determine the Shelf Life of an on-Site Solution of Refrigerated Drug
Full text linkA problem-based online learning (PBe-L) teaching sequence was designed for calculating the shelf life (expiration date) of an on-site solution of refrigerated drug as part of activities of a Pharmaceutical Physical Chemistry course of Pharmacy major at FES Cuautitlán UNAM in Mexico. The teacher presents students the problem, a group collaborative activity is carried out to search for information in PBL cycles. Students are then shown a virtual experiment that includes experimental results. Another group collaborative activity is carried out for the search of information, for the procedural analysis of the results. Applying knowledge and understanding of the topics of chemical kinetics, temperature effect on the rate of chemical reactions and drug degradation reactions, etc., students solve the problem. Hake's factor was determined for the conceptual gain. A Likert-type satisfaction survey was conducted and compared to the results of a group that was applied to the PBL strategy in person. At the end of the sequence students achieved recognition, comprehension and application learnings and conceptual gain was high. Allowing an integration of its cognitive framework of kinetics topics
Forensic Accounting, Tax Fraud and Tax Evasion in Nigeria – Review of Literatures and Matter for Policy Consideration
Full text linkTax Fraud (TF) and Tax Evasion (TE) has become an alarming situation in most developing countries. It has become a focus of attention in recent times by scholars and policy makers because of its impact on the economy. In Nigeria, the recent worldwide economy downturn through COVID-19 pandemic and decrease in price of crude oil and sales quantity in the global market has contributed to difficulties in the implementation of annual budget. This called for a shift to tax revenues (TR) but the major challenge is the high rate of TF and TE. One way of reducing this menace and to instil Tax Compliance (TC) is the application of Forensic Accounting (FA) techniques. Therefore, this call for better understanding of the concepts and ways of using FA to promote TC. It is against this background that the study examined FA, TF and TE in Nigeria. The study adopts exploratory research design with literatures from materials on taxation and accounting. The study concluded that since the traditional auditing techniques has failed to curb TF and TE because of its inefficiency and ineffectiveness of operation, therefore FA will expose, control and deter fraudulent practices on TR, and this will enhance good TR for the government. The study recommends that government should develop interest in FA, enforce tax laws and regulations on TF and TE with strict appropriate punishment on tax evaders, ensure transparency and accountability on TR, and further create forensic unit in tax offices with modern FA techniques equipment