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Does Management Accounting Lose Relevance Again? Supply-Chain Perspective
No full textThe purpose of this paper is to explore how supply chain has pose new challenges for management accounting regarding costing and performance measurement issues and whether management accounting contend with these challenges. The development of management accounting and how it regained its relevance will be discussed in general. Then, the new challenges rose as a result of the introduction to the notion of supply-chain in the areas of costing and performance measurement will be clarified. Although current management accounting practices are perceived by many researchers as useful in the context of supply chain, the new challenges rose by supply chain have now propelled the management accounting researchers to realise a “condition for possibility” for revisiting the “relevance lost” thesis and its post-relevance-lost era in which a number of management accounting innovations have been introduced. The major contribution of this paper is that it paves the way for researchers to commence in re-testing the ideas embodied in management accounting and its relevancy to supply-chain context
Exploring the Obstacles Faced by Teachers and Their Coping Strategies in Mother Tongue-Based Education
Get PDFThis study aimed to explore the obstacles faced by teachers in Mother Tongue-Based Education (MTB) and their coping strategies. Specifically, it focused on investigating the challenges encountered by teachers in MTB. The study examined the extent of challenges in terms of the availability of instructional materials (IMs), strategies used, and training attended by teachers. Additionally, the level of coping strategies employed by teachers in terms of lesson delivery and IM availability was assessed. The relationship between teachers' challenges and coping strategies in MTB was further explored, and the findings were utilized to develop interventions. Using a descriptive-correlational research design, the study revealed that teachers faced obstacles primarily due to the lack of digital resources and inadequate training, which consequently affected the availability of essential teaching strategies. However, despite these challenges, teachers demonstrated effective coping strategies. They employed various approaches to teach their lessons and achieve their desired objectives, while also utilizing diverse resources to foster a collaborative and interactive learning environment. Moreover, the study found no significant relationship between the extent of teachers' challenges and their level of coping strategies in MTB. Based on the findings, it is recommended that schools provide teachers with targeted training and professional development opportunities specifically related to MTB. By addressing the identified challenges, teachers can enhance their coping strategies and improve the overall effectiveness of MTB education.  
Classification of Port Systems for Port Competitiveness
Get PDFThe general objective of the research was to classify port systems for competitiveness by implementation criteria, continents and port functional competitiveness indicators. This research used the qualitative approach and was applied. The thematic narrative research design due to the variety of information used in reference documents based on the topic of classifying port systems for competitiveness. A classification with 18 criteria was constructed by evaluating their fulfillment in the different port systems based on the literature reviewed. They were also classified by level of implementation, by countries in which they have been implemented, and by port competitiveness indicators. The port community and the automatic identification system are focused on improving the flow of information, while the terminal operation system, the automated gate system and the truck appointment system are focused on optimizing the operations performed at ports.  
Problems BA Students Face During the Process of Translating Prepositions of Movement from English into Arabic
Get PDFPrepositions are unique closed-class grammatical forms that have syntactic and semantic qualities. They act as vital markers to the structure of a sentence and reveal the spatial, temporal, or logical relationship of their object to another part of the sentence. This study investigates the difficulties that BA students face when translating prepositions. The sample consisted of 60 students from three private universities. To achieve the objectives a translation Cloze Test consisting of 30-statements was used. The data resulting was concluded using the Level of Achievement Score. The results showed that students fail to recognize prepositions as parts of multiword expressions. Understanding prepositions involve understanding their interpersonal, textual, and ideational meaning, which requires understanding their semantic and syntactic role. There are many differences between prepositions in the way they are conceptualized in each language. It also revealed that communicative translation is one of the most successful techniques in translation
Decarbonization Technology in Road Infrastructure Projects
Get PDFThis study aims to determine the appropriate decarbonization technologies to reduce carbon dioxide (CO2) emissions in road infrastructure projects. Decarbonization is a process that seeks to reduce or eliminate CO2 emissions that contribute to climate change and that comes from the energy sources consumed by the transport sector. With statistical information from different studies, the most appropriate technologies were identified to control the triangle of effectiveness, productivity, and profitability derived from the costs, time, and quality of the projects associated with decarbonization technologies. The study is documentary and bibliographic, with the deductive method, quantitative approach, applied orientation, and descriptive, correlational, and explanatory types. The design is non-experimental, cross-sectional, and retrospective. The energy conversion efficiency of all technologies is identified in three domains: with fossil fuels from compressed natural gas, with natural gas, and with electricity by hydrogen electrolysis. GHG (Greenhouse Gas) emissions savings using BIM (Building Information Modeling) can reach up to 14% and 30% of emissions and 47% and 65% when the scope of maintenance and rehabilitation is restricted, and pavement construction is excluded.  
The Influence of Serving Leadership Style on Organizational Performance (A Case Study on the Personnel and Human Resources Development Agency/BKPSDM Pelalawan Regency, Riau Province)
Get PDFThe study is intended to determine the influence of servant leadership on the performance of BKPSDM Pelalawan Regency, Riau Province. Servant leadership dimensions used in this study are emotional healing, creating value for the community, conceptual skills, empowering, helping subordinate grow and succeed, putting subordinate first, behaving ethically. The analysis technique used is SPSS 24. The results of this study show that the dimensions of servant leadership that have the most positive and significant influence on performance are conceptual skills, ethical behavior, and helping subordinates grow and succeed. The simultaneous effect (R.Square) is 33.9%; it means it’s still other variables that can affect the performance of BKPSDM and this is an opportunity for future researchers.  
Verbal and Nonverbal Communication and Nigerian University Workplace Peacefulness
Get PDFThe study investigated Nigerian university workers’ perceptions of the verbal and non-verbal communication variables that are important to workplace peace. The study used a mixed methodology with poetic inquiry triangulated with quantitative methodology. The researchers posed and answered seven research questions. The data were collected through a semi-structured questionnaire constructed using Google Forms, from where the qualitative data were extracted and analysed using thematic and structural coding. The quantitative data analysis was done using simple percentages. The results showed that communication could engender conflict when it is improper, disrespectful, insensitive, inconsiderate and poorly channelled. For verbal communication, participants considered fluency and appropriate choice of words as very important to workplace peace. For non-verbal communication, politeness, attentiveness, and greetings were rated as most important to workplace peace. Civility and communication training were recommended for university staff.  
A Study on Financial Inclusion and Investment Decision Through Atal Pension Yojana (Apy)
No full textAtal Pension Yojana is a government backed pension scheme provided in India at unorganised sector.It was launched by prime minister Narendra Modi on 9th may2015.APY is emerging as the most popular social security scheme under the National Pension System( NPS) APY providing multiple benefits like fixed guaranteed pension, tax savings, pension to spouse on any unforeseen event and encouraging saving and investing no matter how small the amount.It is observed to be an effective financial inclusion programme which facilitates inclusive growth and social security among people from unorganised sector
A Review on Chunnam an Effective Siddha Higher Order Medicine
No full textSiddha's system of medicine is one of the ancient systems of medicine including a lot of research data without scientific evidence. Siddha medicine has 32 types of internal medicines and 32 types of external medicines which includes 24 different processes. Siddha system of medicine has a huge number of medicinal preparations it possesses very effective principles to treat various ailments with minimal side effects. Chunnam (Calcinated nanoparticle powder) is one of the 32 types of internal medicine in Siddha. Chunnam is white in color. Chunnam is prepared from metals, minerals, and marine products. Chunnam like higher-order medicine has more therapeutic value minimal dose. In Chunnam preparation, mercury paadaana or metals are triturated either individually or combined by adding herbal juices (depending on the preparation) then kept in the crucible and sealed with mud-pasted cloth. Then they are blown and made into white powders and then it was cooled and stored in an airtight glass container. The Siddha higher-order medicine Chunnam is a very highly acclaimed unique dosage form it was in an alkaline group of drugs that is indicated for chronic diseases. Chunnam such as Thaalaga chunnam, Sangu sunnam, Pavala veera chunnam, Mutthu chunnam, Padigara chunnam, Nandukkal chunnam etc. It is used for the treatment of chronic diseases like leprosy, tuberculosis, cancer, urolithiasis, etc, This review article attempts to facilitate the Chunnam preparations mentioned in Siddha literature, and its applications were explained broadly
“Effectiveness of Video Assisted Teaching Programme On Knowledge Regarding Premenstrual Syndrome Among Adolescent Girls Studying at Akkamahadevi Women’s Arts, Science and Commerce College at Bagalkot.
No full textBackground: Adolescent stage is very important in the life of a girl, because in this stage physical, sexual and psychological maturity takes place. The major landmark of puberty for females is menarche, the onset of menstruation, which occurs on an average between ages 12 and 13. The start of menstruation is usually a mixture of excitement and anxiety. Aims: To assess the effectiveness of video assisted teaching programme on knowledge regarding premenstrual syndrome among adolescent girls studying at akkamahadevi women’s arts, science and commerce college at Bagalkot.Settings and Design: This Experimental study included a sample of 100 adolescent girls. 50 adolescent girls for experimental group had received Video assisted teaching programme at akkamahadevi women’s arts, science and commerce college at Bagalkot.Methods and Material: Data were collected using Structured Interview schedule method. Tools used for data collection were; socio-demographic questionnaire and Structured knowledge questionnaire.Results: Result depicts that an administration of Video assisted teaching programme to the experimental group has increased (16.55 %) their knowledge regarding Premenstrual syndrome as compared with control group.Result showed that there is a statistically significant difference between pre-test and post –test knowledge scores regarding premenstrual syndrome among adolescent girls of both experimental (t=-15.13 (tab, p< 0.0001) and control group (t=-2.187, p< 0.05) adolescent girls.A statistically significant difference was found between post- test knowledge scores regarding premenstrual syndrome of experimental group and control group adolescent girls [t=10.166, p<0.0001].There was no significant association was found between knowledge scores regarding premenstrual syndrome among adolescent girls of experimental group with any of their selected socio-demographic variables. There is a significant association between area of residence (?2==4.675, P<0.05) between knowledge scores regarding premenstrual syndrome and there was no significant association found between knowledge scores regarding premenstrual syndrome among adolescent girls of control group with any of their remained selected socio-demographic variables