Scientific Publishing Institute (SPI): E-Journals
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Does digital transformation promote innovation performance? Evidence from listed Chinese firms
Full text linkThis study examines the impact of digitalization on firm innovation. Using a comprehensive sample of publicly listed Chinese firms, we construct a micro-level digitalization indicator using a textual analysis of annual financial reports. It was found that digitalization leads to a significant upswing in a firm’s innovative output. Rigorous robustness checks and stability tests were conducted, including variable substitutions and different models, such as the Tobit and Poisson models. Additionally, the study utilizes a treatment effects model to account for unobserved heterogeneity and control for potential biases, ensuring the reliability and validity of the findings. Whether an enterprise is state-owned (SOEs) or non-state owned (non-SOEs), the digitalization of enterprises has dramatically enhanced their innovation capabilities. Digitalization has a significant effect on financially constrained firms. Compared to non-SOEs, the effect of financial constraints is more pronounced among SOEs. Highly digitalized firms also experienced higher growth rates and lower leverage ratios relative to firms with low digitalization, and they are more likely to receive governmental subsidies. Furthermore, the findings suggest that policymakers should prioritize initiatives aimed at promoting digitalization across all sectors of the economy. By fostering an environment conducive to digital innovation, governments can stimulate economic growth and enhance firms' competitiveness on a global scale. In essence, the study underscores the transformative potential of digitalization in driving innovation and economic progress
Application of the discovery learning model using student worksheets based on scaffolding on stoichiometric materials to improve learning outcomes
Full text linkThis research endeavours to achieve three primary objectives: firstly, to assess the learning outcomes of class X students instructed through the discovery learning model and class; secondly, to evaluate the effectiveness of these learning outcomes; and thirdly, to discern any significant differences in learning outcomes between students taught through the standard discovery learning model and those taught with the incorporation of a scaffolding-based Student Worksheet. The research method employed is quasi-experimental, utilizing a non-equivalent pretest-post-test control group design to gather comprehensive insights. Data collection involves the strategic use of pre-tests, post-tests, and observation sheets to capture nuanced aspects of the learning process. The findings of the research indicate that the application of the discovery learning model, complemented by scaffolding-based Student Worksheets in stoichiometry learning, has a transformative impact. It is observed that students exposed to this method exhibit heightened engagement, reflected in their learning activities categorized as 'very good.' The calculated learning effectiveness, quantified by a substantial n-gain value of 0.71, attests to the high efficacy of this pedagogical approach, placing it in the 'high' category. These results carry significant implications for educational practitioners and curriculum developers. Educators can leverage the discovery learning model augmented with scaffolding-based Student Worksheets to enhance student participation and comprehension in stoichiometry. The demonstrated effectiveness of this approach suggests its potential integration into chemistry education methodologies, promising improved learning outcomes
Affective, meta and collaborative STEAM learning
Full text linkThe purpose of this research was to identify synergies in affective, meta and collaborative STEAM learning, and the level of professional development structure and collaborative support needed for teachers to achieve these. Three project case studies (KIKS, STEAMTEACH and STEAMCONNECT) are examined to do this. In the KIKS (Kids Inspiring Kids in STEAM) project, student groups were issued a very open-ended challenge: “How would you get your fellow students to love STEAM?” They undertook a series of student-led intensive workshops to deliver prototypes and other teaching materials. The intensive, collaborative problem-solving Hothousing workshops focusing on Expectation shock perception enhancement, were inspired by industry practice. The successful outcomes evidenced affective, meta and collaborative learning and suggested the need for further research to develop an associated teacher professional development framework (STEAMTEACH) and also to develop further the collaborative aspect beyond the students (STEAMCONNECT). The projects together delivered over forty project outcomes judged high quality by teachers, students and researchers alike benefitted from affective, meta and collaborative, inclusive learning on many levels from students to teachers to parents to wider community collaboration including local community, business and academic experts. It was thus found that STEAM education can synergically enhance affective, meta and collaborative learning, and for this to happen, should be supported by a STEAM professional development framework and extended networking between teachers, schools, parents, education and industry experts, and community from all abilities and backgrounds
Forensic accounting as a panacea to financial crime in Bangladesh: An empirical investigation
Full text linkForensic accounting has become significant in recent years due to the colossal scale of financial fraud and other financial crimes. It is gaining attention not only from corporate sectors but also from economists, policymakers, financial analysts and many others as embezzlement surges in many sectors. The study looks at different factors of forensic accounting as an effective tool for reducing fraud in Bangladesh. A well-designed questionnaire was used to gather primary data. Following the purposive sampling method, 150 responses were collected. Data were analyzed with the use of tables, and statistical regression tools like Chi-square, correlation, and regression. Besides, model diagnostics revealed that all the regressions are free from autocorrelation, and errors are normally distributed. The study reveals that forensic accounting significantly reduces fraud in firms by strengthening internal controls, increasing financial transparency, and enhancing the trustworthiness of financial reporting. These findings are executed under simple regression analysis as the beta ranges between 0.251 and 0.339 under a 1% significance level. Thus, the study concludes that strong internal control systems, reliable financial reporting, and financial transparency can help to reduce financial crime. Therefore, it is suggested that the government of Bangladesh and regulatory bodies should foster the development of forensic accounting through education, training, awareness programmes, and investigations of alleged financial crime cases. This could result in a more robust forensic accounting framework, ultimately reducing financial crime
Globalized accounting profession and the U.S. certified public accountancy
Full text linkGlobalization has affected the accounting profession most throughout the world. In today’s environment, many international accountants have recently become Chartered Accountants (CA) of the United Kingdom or Certified Public Accountants of the United States and Territories, even though they do not live in those countries. In addition, the number of international candidates has been increasing gradually, and they should know how to be licensed for one or both of those designations. In this context, the paper argues how anglophone accounting institutes and associations of English-speaking countries overwhelmingly have impacted the global accounting profession during the last two decades. In addition, it discusses the requirements for international candidates to become a Certified Public Accountant (CPA) in the United States. Consequently, the paper summarizes and documents the education requirements for international candidates who want to be licensed as a certified public accountant in the United States. National and global stakeholders, such as accounting students, accounting organizations, and regulators, may find this helpful information
Intellectual capital mediates good corporate governance and internal audit on the quality of financial reports PT. Akebono Brake Astra, Indonesia
Full text linkThis study aims to determine and analyze the influence of good corporate governance, internal audit on the quality of financial reports directly and indirectly through intellectual capital. The research was conducted at PT. Akebono Brake Astra Indonesia, with a sample size of 60 respondents. The method used in the sampling process is random sampling. The analysis model uses path analysis and descriptive analysis. The study's findings indicate that: 1) good corporate governance has a positive and significant impact on intellectual capital; 2) internal audit has a positive and significant impact on intellectual capital; 3) good corporate governance has a positive and significant impact on the quality of financial reports; 4) internal audit has a positive and significant impact on the quality of financial reports; 5) intellectual capital has a positive and significant impact on report quality; 6) there is no positive and significant impact of good corporate governance on report quality through intellectual capital; and 7) there is not a positive and significant influence of internal audit on report quality through intellectual capital. The company's management adheres to the principle of prudence and compliance with the articles of association and company regulations, thus fulfilling social responsibility through a commitment to community welfare and environmental sustainability, especially around the company. The company presents financial report information that can be compared with other reporting entities and with previous financial reports, thus facilitating internal and external comparisons
Innovating STEM education: Teacher reflections on challenges, strategies, and development
Full text linkThis study investigates the crucial role of teachers' perspectives in enhancing STEM education, specifically focusing on evaluating existing programs, identifying challenges, and proposing actionable improvements. A comprehensive survey was administered to gather detailed insights from teachers regarding the effectiveness of STEM educational materials and methodologies. The survey results reveal key areas requiring enhancement to better support student learning, particularly in the integration of science, technology, engineering, and mathematics within the curriculum. The findings indicate that incorporating teachers' feedback can lead to substantial improvements in teaching practices, professional development opportunities, and overall student outcomes. The study emphasizes the significance of inclusive education, the importance of hands-on and experiential learning, and the critical role of technology integration in modern STEM curricula. Additionally, it highlights the necessity for targeted professional development programs that are closely aligned with the specific needs and challenges identified by teachers. By applying the firsthand experiences and practical recommendations of teachers, this research aims to inform and influence curriculum development processes, ultimately fostering a more effective and equitable STEM education system. The practical implications of the study suggest that schools and educational institutions can overcome current barriers by adopting these recommendations, thereby improving the STEM learning experience and more effectively preparing students to face future challenges and seize opportunities in the rapidly evolving fields of science and technology
The impact of macroeconomic policy on the financialisaton of the real economy: From the perspective of joint fiscal and monetary policy
Full text linkThe purpose of this study is to examine the impact of macroeconomic policies, especially fiscal and monetary policies, on the financialisaton of the real economy. The panel data models are employed to explore how national policies could curb the adverse trend of financialisaton. The empirical analysis reveals that fiscal and monetary policies are significantly correlated with the degree of financialization. Specifically, tight fiscal policies and loose monetary policies tend to deepen the financialization of the real economy, while the opposite can alleviate it. It is recommended to formulate differentiated fiscal policies and adopt structural monetary policies to mitigate the financialization of the real economy. These insights can guide policymakers in designing strategies that promote the healthy development of the real economy
Recuperation mechanism of direct taxation to control post covid economic contraction: India’s new tax reform with crypto tax
Full text linkThis study explores the impact of the progressive tax structure on income equality, emphasizing the significance of direct taxes in promoting economic and social equality. It also examines the challenges faced by the Indian government in meeting its revenue targets due to the decline in corporation tax and personal income tax revenues. The present study assesses the role of the newly implemented tax by the Indian Finance Ministry on capital gains from the sale or purchase of cryptocurrencies and its impact on economic growth. A qualitative approach has been adopted, utilizing secondary information sources for characterization and analysis. The study relies on Time Series Data from the Income Tax Department for the financial years 2000-01 to 2018-19 and global estimates of total tax revenues published by the International Centre for Tax and Development (ICTD). The findings indicate that the substantial decline in direct tax revenues necessitated a search for alternative sources of income. The separate taxation system for cryptocurrencies has legitimized digital assets and enabled the government to monitor transactions and capital gains. The introduction of the "Digital Rupee" aims to enhance the digital economy through efficient currency management. This research highlights the need for policymakers to develop a well-defined regulatory framework for cryptocurrency taxation. Clear regulations on cryptocurrency taxation and the "Digital Rupee" could help India boost its digital economy while ensuring better monitoring of crypto transactions and revenues
Blockchain-driven dual-channel green supply chain game model considering government subsidies
Full text linkIn order to improve the performance of green supply chain and promote the adoption of blockchain, this paper establishes a dual-channel green supply chain consisting of a green manufacturer and a retailer, and builds Stackelberg game model considering different scenarios. We analyze the impact of blockchain operating costs and consumer uncertainty about the product greenness. Furthermore, we study the government subsidy for manufacturers' green costs and its impact on supply chain performance and blockchain adoption. Findings reveal that without blockchain technology, government subsidy can improve manufacturers' and retailers' profits. However, when blockchain is adopted, the subsidy effect depends on the blockchain operating costs. In case of higher blockchain operating cost, the product prices and greenness decrease as the green cost subsidies increase; In case of lower blockchain operating cost, the increase in green cost subsidies will lead to increased product prices and greenness; Green cost subsidies can raise profits and lower the blockchain adoption threshold