Scientific Publishing Institute (SPI): E-Journals
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Wolfram alpha and maple as educational technology for future teachers of mathematics
Full text linkThe paper’s purpose is to present technology-enhanced activities with triangular, square, and other polygonal numbers arranged in basic geometric shapes – equilateral and isosceles triangles and squares. The author’s review of recently published mathematics education papers found no use of computing technology in teaching polygonal numbers either at the college or the pre-college levels worldwide. This omission served as a motivation to share and discuss computational algorithms designed by the author for the summation of such numbers within each geometric structure. A method through which those algorithms were used with teacher candidates is based on the technology-immune/technology-enabled problem-solving pedagogy. This method can be recommended for the modern-day teaching of elementary number theory and other mathematical topics across multiple grade levels and educational programs. The activities, supported by Wolfram Alpha and Maple, can be used by instructors of technology-motivated mathematics teacher education courses. The paper argues that the power of digital tools allows future teachers of mathematics, in the context of elementary number theory, to appreciate the use of simple algorithms in achieving sophisticated computational outcomes. Reflective comments of teacher candidates (the author’s students) are shared to indicate the importance of the history of mathematics and the focus on mathematical visualization as a pedagogical approach aimed at conceptual understanding of the subject matter
Moderating effect of taxpayer perception on the relationship between electronic taxpayer education and turnover tax compliance among SMEs in Eldoret town, Uasin Gishu County
Full text linkTaxpayer education has not best added extraordinary impact on big Small and Medium Enterprises (SMEs) marketplace performances but has also advanced well timed and coherent turnover tax compliance. Previous research has indicated that the turnover tax compliance among the SMEs have remained low. That is attributed to lack of tax compliance by SMEs via tax evasion, moving or briefly shutting down businesses. The study sought to assess the impact of electronic taxpayer education on turnover tax compliance amongst small and medium enterprises in Eldoret Town, Uasin Gishu County. The study was supported via monetary deterrence theory. Explanatory studies design was used focused on 68712 registered small and medium enterprises inside Eldoret town. Systematic sampling changed into used to pick out a sample of 397 SMEs. Questionnaires were used as the main facts series tool. Statistical Program for social sciences software was used to investigate quantitative facts both descriptively and inferentially. Findings from the study indicated that electronic taxpayer education had positive and significant effect on TOTC (Turnover Tax Compliance) of SMEs in Eldoret town (β1 = 0.600, p = 0.000<0.05). With a positive and significant effect of (β4=0.422, p=0.003<0.05), taxpayer perception moderates turnover tax compliance of SMEs in Eldoret town. The study concludes that electronic taxpayer education has a significant effect turnover tax compliance of SMEs in Eldoret town. The study therefore recommends that policy makers should focus on providing tax education programs for SMEs. This is to address the specific needs and challenges faced by SMEs in complying with tax regulations
Digital transformation in finance: Examining economic development strategies through the lens of crowdfunding
Full text linkThis research investigates the challenges obstructing the integration of crowdfunding into the national economy as a tool for economic development. In 2018, the Central Bank of Tunisia explored the use of crowdfunding for innovative startups, initiating fundraising efforts after a meeting with the governor and members of the Tunisian diaspora. Drawing from 10 semi-structured interviews, each averaging 1 hour and 10 minutes, as well as an analysis of crowdfunding platforms such as Cofundy and Afrikwity, and a review of blogs and social networks, the study identifies both internal and external barriers. Internal obstacles include a lack of trust and poor coordination among participants, while external challenges involve the absence of a legal framework, limited state support, and insufficient market information. The findings suggest that while these barriers pose significant difficulties, they are not insurmountable, highlighting opportunities for improvement in policy and market structures to foster the growth of crowdfunding in Tunisia
The effect of environmental factors on accounting systems: a comparison between South Korea and Australia
Full text linkAs globalization of the business environment increases, cross-national accounting differences have been the main focus of international accounting research. Specifically, the relationship between accounting and environmental factors has been the subject of many debates over the last decade. In comparative studies of accounting history, culture and practices, researchers have become increasingly aware of the importance of environmental factors in shaping a country's accounting system. This study explores whether environmental factors influence accounting systems by comparing South Korea and Australia. Although both South Korea and Australia were colonies, they had different cultural backgrounds and different legal/judicial systems. Australia's accounting standards-setting process is based on business practices and is relatively open to public opinion, while Korea's accounting standards tend to be enforced by the government and harmonized to tax law. Many prior studies suggest that environmental factors can be a valuable tool in explaining and understanding differences in the way in which accounting operates in countries with different environments. Based on environmental factors, this study found that cultural factors and institutional structures have a significant influence on the development of accounting systems and cause their differences. This study is expected to provide a systematic framework for differences in the development of accounting systems by analyzing the effects of environmental factors on accounting systems
ICT integration in teaching and learning: Perceptions and practices in Ghanaian college of education
Full text linkThis research study investigates the perceptions and practices of Information and Communication Technology (ICT) integration in teaching and learning within Ghanaian Colleges of Education. With the increasing recognition of ICT as a valuable tool in education, it is crucial to understand how these technologies are being utilized in the context of teacher training institutions, specifically in Ghana. The research employs a qualitative data collection method. Semi-structured interviews were conducted to gather comprehensive insights into the perceptions and practices of ICT integration among college faculty and students. The participants include teacher educators, and pre-service teachers in Ghanaian College of Education. Through thematic analysis, the qualitative data provide a deeper understanding of various stakeholders' attitudes, beliefs, and perceptions toward ICT integration. The findings of this study contribute to the existing body of knowledge on ICT integration in teaching and learning in Ghanaian College of Education. It will shed light on the current practices, challenges faced, and potential opportunities for improvement. The research outcome can inform policy decisions, curriculum development, and professional development initiatives to enhance ICT integration within teacher training programs in Ghana. By addressing the perceptions and practices surrounding ICT integration, this study aspires to support the transformation of teacher education, leading to more proficient and technologically equipped educators prepared for the 21st-century classroom challenges
The impact of financial inclusion on economic growth in developing countries
Full text linkThis study analyzes the impact of financial inclusion on economic growth in 104 developing countries from 2004–2019. We construct a novel composite financial inclusion index and apply the dynamic panel estimation technique to examine the impact of financial inclusion. The results indicate that financial inclusion positively correlates with economic growth in developing countries but not in high-income countries. This study shows that financial inclusion affects economic growth primarily by expanding opportunities for lower-income people. With increased financial access, those in the lower-income bracket can expand their economic activity, which results in economic growth in developing countries. In high-income countries, access to financial services is already high, and financial inclusion may not offer new opportunities to a larger segment of the population. The study also compares financial inclusion and financial development. The results suggest that financial inclusion contributes to financial development in developing countries by enhancing access to financial services. The findings recommend that policymakers in developing countries may use financial inclusion to increase economic growth
The impact of macroeconomic variables on foreign direct investment in Nigeria
Full text linkThis study's main goal is to determine the effect that specific macroeconomic factors have on the amount of foreign direct investment (FDI) flowing into Nigeria. The ex post facto research design was adopted, and it used exchange rate, inflation rate, monetary policy rate (MPR), and gross domestic product growth (GDP) rate as the macroeconomic variables. The quantity of inflow between 1986 and 2020 was made up of FDI (dependent variable). Because the model variables were integrated in a mixed order of both level and first difference, the autoregressive distributed lag (ARDL) technique was used. The selected macroeconomic variables and FDI were bound by a long-run connection, according to the results of the ARDL bounds test for cointegration. The calculated short-run coefficients showed that GDP growth rate and monetary policy rate were the primary macroeconomic variables that considerably increased FDI inflow in Nigeria, whereas inflation and exchange rate were the major macroeconomic variables that significantly decreased FDI inflow. In the long term, the GDP growth rate and the exchange rate had a beneficial influence on FDI influx, whereas the monetary policy rate had a large negative effect. According to these empirical findings, it is advised that Nigeria's monetary authorities should support strong GDP growth, exchange rate stability, and efficient monetary policy rates in order to draw FDI into the country and create efficient foreign exchange policies that will attract foreign investors
Adoption of accounting mobile apps in Kenya: The effect of user reviews and user ratings
Full text linkModern industry improves anthropogenic activities and greatly simplifies human effort and the industrial world. Cloud computing and mobile applications are more than just buzzwords; they are crucial elements of how business is conducted and how it will be conducted in the future. A rising number of SMEs are currently utilizing mobile and cloud computing technology. The purpose of this paper is to analyze the linkages between user reviews and ratings and the adoption of mobile accounting apps among SMEs in Kenya. The study collected data on 35 commonly used mobile accounting applications and performed a regression analysis on 27 apps that had received user reviews. Data on mobile apps' usage rate, volume of user reviews, and user ratings were gathered for this study. The authors also took note of the deficiencies identified by the selected mobile app reviewers. This study's findings revealed a significant relationship between the number of user evaluations and the adoption of mobile accounting apps. However, a significant effect of user reviews on the adoption of mobile accounting apps was not observed. This paper also identifies shortcomings that app users have pointed out in their reviews. It was concluded that Kenya's degree of mobile app adoption has greatly increased due to the volume of app reviews. This study advises entrepreneurs, particularly those who engage with SMEs, to embrace technology and adopt freely downloadable mobile apps for their accounting and bookkeeping requirements
Strategies for employees to effect change to improve performance of public organizations
Full text linkSeventy percent of organizations fail in their organizational change initiatives because of failure to involve employees in the change process. Some managers lack the strategies to implement change initiatives successfully. Using Kotter’s eight-step change model as the conceptual framework, this qualitative case study was conducted to explore public sector managers’ strategies to include employees in implementing organizational change. Semi-structured interviews were used to identify public sector managers’ strategies that include employees in implementing organizational change. Interviews were conducted with eight participants who met the inclusion criteria for this study. Data analysis included methodological triangulation and Yin’s five-phase data analysis. The five resulting principal themes are effective communication, creating and sustaining employee engagement, leadership style effect, developing training programs and processes, and strengthening organizational culture. The findings indicate that managers should focus on how well their subordinates understand the overarching goals of the vision and mission of change initiatives. These findings have potential implications for positive social change that include catalyzing employees to have a healthier attitude at work, have a better sense of work–life balance, and have a sense of belonging. Understanding the contribution of an engaging workforce may enable organizations to improve performance and profits by catalyzing monetary and non-monetary contributions to benefit citizens
The moderating effect of brand loyalty on service quality and customer satisfaction in the telecommunications industry in northwest Nigeria
Full text linkThis study investigates the moderating effect of brand loyalty on service quality and customer satisfaction in the telecommunications industry in Northwest Nigeria. A cross-sectional descriptive survey design was utilized, which permits the collection of data from respondents at a certain point in time. The convenience sampling method was used, and structured questionnaires were administered to the customers of Airtel Nigeria telecommunications company using a service performance (SERVPERF) model. Out of the 768 questionnaires administered, 390 valid responses were analyzed, and the hypotheses were tested with the aid of SmartPLS 4. The results for the direct relationships indicate that reliability, assurance, responsiveness, and tangibility were significantly and positively related with customer satisfaction, while empathy had no significant effect on customer satisfaction. For the indirect relationships, brand loyalty was not found to moderate the relationships between the five SERVPERF dimensions and customer satisfaction. The study concludes that regardless of brand loyalty, service quality remains the only driving force of customer satisfaction in the Nigerian telecommunications industry. It is therefore recommended that Airtel should find ways to transcend their competitors and ensure the continued loyalty of their subscribers, especially by tailoring services to customers’ needs. It is also recommended that the company should ensure a pleasant and seamless experience for their subscribers during calls or when accessing the internet. The Nigerian Communications Commission (NCC) should continue to monitor the quality of the services provided by telecommunications companies and sanction those that provide sub-standard services