International Institute for Science, Technology and Education (IISTE): E-Journals
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    Anti-corruption Disclosures Reporting Practices for Achieving Good Governance: Evidence from Bangladesh

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    Purpose Anti-corruption disclosure (ACD) is increasingly important for evaluating how firms demonstrate openness, integrity, and responsibility to stakeholders and society in their efforts to combat this widespread issue. Accordingly, the study's objective is to examine the level and extent of ACD reporting practices in the corporate annual reports of companies operating in the banking, cement, and ceramic industries listed on the Dhaka Stock Exchange (DSE), Bangladesh. Additionally, this study aims to determine the impact of the companies' ACD reporting practices on their financial performance. Materials and Methods The authors purposefully selected thirty-six banks from the banking industry, seven companies from the cement industry, and five from the ceramic industry to complete this study. The contents and thematic analysis have been used in this study. The authors developed the "Anti-corruption Disclosures Index as per Global Reporting Initiatives (ACDIGRI)." It is divided into three main sections: "Operations Assessed for Corruption Risks," "Communications and Training about Anti-Corruption Policies and Procedures," and "Confirmed Corruption Incidents and Actions Taken." Together, these three parts make up eleven items. A regression model has been used to measure the association between the volume of anti-corruption disclosure reporting practices and the companies' financial performance. Findings The results of the study revealed that the firms in Bangladesh do not comply with international norms for ACD reporting practices. However, there is no specific guideline for doing so. As a result, there are noticeable differences in the caliber and volume of reports among various organizations. Additionally, research revealed a positive correlation between the volume and extent of corporate ACD practices and firms' financial performance, albeit not statistically significant. Although corporate ACD reporting processes have greatly improved internationally, the primary factor contributing to Bangladesh's deficiency in these practices is the lack of a legislative framework governing them. Consequently, organizations are making preparations in accordance with their level of willingness. Implication The study's findings proposed an ACD reporting framework for concerned authorities and policymakers to enhance good governance, accountability, and transparency, as these are regarded as fundamental issues for achieving the Sustainable Development Goals (SDGs) in a timely manner. Keywords: Anti-corruption disclosure, good governance, transparency, firm performance DOI: 10.7176/RJFA/16-7-02 Publication date:August 31st 202

    Optimal Portfolio Selection Using the Sharpe Ratio and the Tangency Portfolio Approach: A Long-Term Case Study on the Istanbul Stock Exchange (BIST)

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    This paper investigates the practical application of the mean-variance optimization framework and the Sharpe ratio in the Istanbul Stock Exchange (BIST) over a twenty-five-year period from July 2000 to June 2025. An initial portfolio was constructed with ten equally weighted stocks drawn from diverse sectors to achieve effective diversification. Using the Markowitz model, a set of portfolios was generated that minimized variance for specified expected returns, collectively forming the efficient frontier, which illustrates combinations of return and risk that dominate all other alternatives. Among these, the optimal portfolio—identified through the tangency portfolio approach and the Sharpe ratio—yielded returns approximately thirty-five percent higher than those of an equally weighted portfolio of the same ten stocks. Keywords: Sharpe ratio, Capital Market Line, mean-variance approach, optimal portfolio, tangency portfolio, efficient frontier DOI: 10.7176/RJFA/16-7-04 Publication date:August 31st 202

    Perspectives on Online Assessment: Reflecting on the Voices of Students and Academics Amidst the COVID-19 Era

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    The unprecedented change in the education system brought by COVID-19 has affected both students and academics in higher education institutions in many ways, including how assessment was conducted. The methods used to assess students shifted from in-person to virtual platforms. The sudden change from conventional classroom learning to online education has significantly influenced the evaluation processes and the strategies employed for student assessment. Hodges et al. (2020) define emergency online teaching methods as a temporary shift of instructional delivery to an alternate delivery mode due to crisis circumstances. It involves the use of fully remote teaching solutions for instruction or education that would otherwise be delivered face-to-face or as blended or hybrid courses and that will return to that format once the crisis or emergency has abated.  This transition has brought about various challenges in maintaining fairness and accuracy in evaluations, emphasizing the importance of modifying assessment approaches to suit the evolving educational setting. The impact of the pandemic on learning and teaching in South Africa varies across different societies because of the social, economic, political, and cultural statuses. During the COVID-19 induced lockdown, students in many rural areas faced significant challenges with online assessment systems, primarily due to limited and unreliable internet access. The digital divide has posed significant obstacles for rural based students, making it difficult for them to engage in assessments fully. This has often impacted on their academic performance and resulted in an unequal learning experience compared to students in urban areas. This paper explores the challenges and experiences faced by students during online assessments amidst the COVID-19 era, particularly as they navigated emergency online teaching methods. Hence this review critically examines various assessment methods used in virtual mode. The focus of this paper employs the qualitative research approach, using convenient sampling to select and interview academics and students in higher education institutions.  A case study research design approach was applied, and data collected using focus-group and semi-structured interviews. Data was analysed using the thematic analysis process. One of the significant issues the study found, reveals that the quality and integrity of assessments have been somewhat compromised. It transpired during data presentation that; students did cheat because they were not supervised. In solving the problem of online assessment dishonesty, it was recommended that implementation of online proctoring software programs be used as an effective tool to minimize academic dishonesty in online exams. Keywords: Amidst, COVID-19-, Online Assessment, Reflecting, Students DOI: 10.7176/JEP/16-10-06 Publication date:September 30th 202

    Complex Interplay between Transformational, Instructional, Distributed Leadership and Student Performance

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    The current study explores complex interplay between transformational, instructional, distributed leadership and student performance. Qualitative single descriptive case study research design which emanated from constructivist worldview was employed to explore complex interplay between transformational, instructional, distributed leadership and student performance in Oshana Region in Namibia. Data was collected through the interview schedule, field notes and the open-ended questionnaire in which criterion purposeful sampling technique was used to select 20 educational leaders from 20 schools. Data analysis was conducted through thematic analysis, typological analysis, and content analysis using Atlas.ti. The current study has established the complex interplay between transformational, instructional, distributed leadership and student performance, prevail leadership strategies used and complex interplay between them. School leaders should study and learn application of leadership strategies, apply them to optimise student performance, enhancing teaching and learning which result on student performance. School leaders should integrate the elements of leadership strategies to support and promote student performance, use leadership strategies to strike the balance between leadership strategies and to avoid manipulation of one strategy against other one. Leadership strategies have intricate complex interplay on student performance which results in positive and negative student performance. Keywords: Distributed, instructional, student performance, transformational DOI: 10.7176/JEP/16-11-12 Publication date: October 30th 202

    Promotion of a Rights Culture, Equitable Distribution of Resources and Power within Families, Communities and State: Crucial Roles of Adult Education and Learning

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    The contribution of adult education to the advancement of a rights culture and fair resource distribution in Nigeria is examined in this systematic review. The review looks at the impact of policies, the success of community programmes, and the applicability of educational content, drawing on 32 pertinent studies. The results show that although adult education can promote social justice, inclusion, and democratic engagement, institutional inefficiencies, poor policy implementation, and a lack of funding limit its effectiveness. Although they have potential, community-based projects and rights-focused curricula face difficulties with sustainability and localisation. The study finds that to fully realise adult education's transformative potential for promoting a rights culture and equitable development in Nigeria, a comprehensive strategy combining responsive policies, inclusive content, and robust community engagement is necessary. Keywords: Adult Education, Rights Culture, Social Justice, Equitable Resource Distribution, Community Development DOI: 10.7176/JEP/16-12-06 Publication date: November 30th 202

    The Effect of Sales Promotion, Store Atmosphere and Hedonic Shopping Motivation on Impulse Buying Behavior in Department Stores in Yogyakarta City

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    The purpose of this study was to examine the effect of sales promotions, store atmosphere, and hedonic shopping motivation on impulsive buying behavior in a department store in Yogyakarta. A sample of 100 respondents was selected using accidental sampling. The collected data were then analyzed using multiple linear regression. The results showed that sales promotions and hedonic shopping motivation had a positive and significant effect on impulsive buying, while store atmosphere had no effect on impulsive buying. The adjusted R2 value identified that 33.4% of impulsive buying can be explained by sales promotions, store atmosphere, and hedonic shopping motivation, while the remainder was influenced by other variables not included in this study. Keywords: sales promotions, store atmosphere, hedonic shopping motivation, and impulsive DOI: 10.7176/JESD/16-7-01 Publication date: October 31st 2025

    Women's Involvement in Protecting Jakarta: A Qualitative Study of Srikandi Mass Organizations and Communities

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    The role of women in community organizations is increasingly prominent as part of efforts to strengthen social resilience and fight for equal roles in the public sphere. This study aims to identify the contributions and representation of women within various mass organizations (ormas), such as Srikandi Pemuda Pancasila, Srikandi Pemuda Panca Marga, Wajah Bunda Indonesia, the women's wing of the Democratic Party, and Srikandi MPW DKI Jakarta. The research method used was a descriptive qualitative approach through documentation studies, social media observations, and in-depth interviews with female community organization leaders in the Jakarta area in 2024. The results show that each organization has distinct yet complementary characteristics and movement focuses. Srikandi Pemuda Pancasila, under the leadership of Fitria Oktarina, emphasizes leadership spirit and strengthens nationalism among young women. Srikandi Pemuda Panca Marga, led by Paramita, is oriented towards preserving the values ​​of struggle and social service. Wajah Bunda Indonesia (Indonesian Mother Face) under Fiki Maulani developed a program for women's economic independence and increased family productivity. The Democratic Party's women's wing community focuses on legal advocacy and women's assistance. Meanwhile, Srikandi MPW DKI Jakarta, chaired by Rita, is active in the women's movement working through household-based food security by utilizing family yards and medicinal plants. This research confirms that women's roles in mass organizations are not merely complementary to organizational structures, but agents of social change that contribute significantly to community empowerment, the economy, and family resilience. The implications of this research are expected to strengthen gender literacy in the realm of social organizations and serve as a reference for policymakers and academics in developing community-based women's empowerment programs. Keywords : women, community organizations, empowerment, social leadership, Srikandi DOI: 10.7176/NMMC/110-02 Publication date: November 30th 202

    Correlation and Path Coefficient Analysis of Yield and Yield Related Traits in Groundnut (Arachis Hypogaea L.) Genotypes at Pawe Northwestern Ethiopia

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    In Ethiopia groundnut is solely grown by smallholder farmers under dryland conditions in the lowland and drought-prone areas of the country and plays a significant economic role. In the present study, groundnut genotypes were evaluated for quantitative and qualitative traits during the main cropping season of 2021/22 in North, Western Ethiopia Metekel zone at Pawe Agricultural Research Centre the experiment was conducted to evaluate 64 groundnuts genotypes in 8x 8 simple lattice design to generate information on the association of yield and yield related traits, and to determine the direct and indirect effects of yield-related traits on kernel yield. In the study area, groundnut was cultivated under rain-fed conditions. However, due to inadequate improved groundnut varieties found in the study area, the productivity was low1.9 t/ha. Data were recorded for 14 traits and subjected to analysis of variance ANOVA using SAS software version 9.4. Correlation analysis revealed that kernel yield per hectare has shown highly significant (P < 0.001)  positive correlation with pod yield (rg = 0.98**), (rhp = 0.98**), harvest index (rg = 0.68**), (rph = 0.68**), number of pod per plant (rg = 0.64**), (rph = 0.60**), number of seed per pod (rg = 0.64**), (rph = 0.61**), hundred seed weight (rg = 0.48**), (rph = 0.45**), and (shelling percentage (rg = 0.40**), rph = 0.41**) both at phenotypic and genotypic level respectively this indicated the true relationship between the traits. Path analysis for kernel yield per hectare was divided into direct and indirect effects for different characters. The highest positive direct effect on kernel yield was exhibited by pod yield (0.94) followed by days to maturity (0.57), oil content (0.31), and shelling percentage (0.19) at the phenotypic level whereas pod yield (0.94), and shelling percentage (0.18) has a maximum positive direct effect at the genotypic level. The result indicated that there is a good opportunity to improve kernel yield using the tested genotypes in groundnut breeding programs Therefore, emphasis should be given to pod yield followed by days to maturity, and shelling percentage to increase kernel yield production. Keyword:Correlation, Path, kernel, Variety, Groundnut DOI: 10.7176/JBAH/15-3-01 Publication date:August 31st 202

    Litho-Structural Mapping via Machine Learning and Geodata on Remotely Sensed Data in the Tharaka-Kanzungo, Kitui-Kenya

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    Litho-structural mapping is critical for resource exploration and hazard assessment, supporting economic development. This study applies Planetscope and ALOS Palser DEM data to conduct lithological and structural mapping in the Tharaka-Kanzungo region of Kenya's Northern Kitui County. The approach integrates support vector machine classification with manual (shaded relief) and automatic (PC Line module) lineament extraction. Planetscope’s high spatial resolution enabled effective rock unit discrimination, while ALOS Palser DEM data enhanced linear-structural analysis. SVM classification achieved 76.24% accuracy and a kappa of 70%, successfully identifying lithologies such as granitoid gneiss, semi-pelitic, calc-silicate, sillimanite-biotite, hornblendite, and crystalline limestone. Comparative results showed automatic methods detected more, shorter lineaments sensitive to texture and vegetation, whereas manual extraction captured fewer, longer, and distinct orientations. Stereographic projections further revealed tectonic features including shear foliations and lineations, aiding tectonic interpretation. The dominant NE-SW and NW-SE trends indicate structural influence on fluid pathways and potential mining zones. The integration of remote sensing techniques with ground-based validation produced a high-accuracy geological map, consistent with existing data. This approach demonstrates strong potential for updating maps and guiding mineral exploration in remote or inaccessible regions. Keywords: Litho-structural mapping; Tharaka-Kanzungo; Machine learning; Lineaments extraction; Remote Sensing; Planetscope; Support vector machine; ALOS Palser DEM DOI: 10.7176/JEES/15-5-02 Publication date: October 31st 202

    Design Innovation in the Sundanese “Jojodog” Work Chair as Contemporary Furniture for Modern Living

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    In the ever-changing development of the times, traditions are often confronted with the currents of modernity, where cultural heritage is often faded and eroded by the demands of the ever-evolving modern lifestyle. A concrete example of this issue can be found in the "Jojodog" work chair, a typical Sundanese chair that is a cultural root in the kitchen tradition of the Sundanese people. The "Jojodog" work chair is a simple chair with a height of only about 25 cm without the construction of a backrest and arm supports. which has become an icon in the daily life of the Sundanese people. These chairs are often used to sit or squat in front of the stove in cooking activities that create a combination of tradition and function. However, drastic changes in activities and lifestyles in modern residential spaces have eliminated the existence of the "Jojodog" work chair and the cultural values attached to the chair. This research tries to answer a relevant question, namely "How can the design innovation of Sundanese "Jojodog" work chairs as contemporary furniture maintains and integrate traditional elements in modern life?" This research aims to maintain Sundanese culture by presenting traditional elements, such as "Peacock Dance" in the "Jojodog" chair design innovation which focuses on increasing the flexibility of the function of the "Jojodog" work chair, so that it can meet the needs of user activities in modern residential spaces. To reduce the gap between traditionality and modernity, this research uses the "Applied Research" method and the "Design Thinking" approach to find creative and innovative solutions in maintaining the essence of Sundanese culture in the context of modern life. It is hoped that the results of this research can provide and expand insights on how to respect and maintain cultural heritage, especially in the field of interior design or furniture in an era that continues to change. Keywords: : Jojodog, furniture, Sundanese culture, traditional kitchens, modern living spaces DOI: 10.7176/ADS/114-04 Publication date: August 30th 202

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    International Institute for Science, Technology and Education (IISTE): E-Journals
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