504 research outputs found
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Effect of IFRS Adoption and Institutional Quality in FDI Attraction in MENA Countries
Full text linkThis study investigates how the adoption of International Financial Reporting Standards (IFRS) affects FDI Attraction in MENA economies and investigates the moderating role that institutional quality plays in the relationship between IFRS accreditation and FDI attraction. Using panel data from 22 MENA countries from the period 2002 to 2022, the study presents and discusses regressions Diagnostics: The study reviews the empirical results of the variables using the panel Ordinary Least Squares (OLS), DOLS, and FMOLS and employs the generalized methods of moment (GMM) and a bias-corrected Least Square Dummy Variable (LSDVC). The study found that IFRS adoption is positively related to increasing FDI flows, but there are other factors that must be taken into consideration in conjunction with the adoption of IFRS, including institutional quality indicators. This study enhances knowledge of the IFRS-FDI nexus by analyzing the influence of institutional quality on the relationship. It offers a deeper understanding of how global accounting standards influence economic outcomes across various governance contexts, providing fresh insights into policy and economic growth. The results of this study indicate to decision makers that adopting IFRS should not be done as a stand-alone strategy aimed at increasing FDI flows. Rather, it should be taken as a specific measure for institutional reforms aimed at improving institutional quality levels. MENA countries that have adopted or are planning to adopt International Financial Reporting Standards (IFRS) should focus on implementing comprehensive institutional reforms to enhance the effectiveness of the adoption decision
An Emerging Topic in Finance: Use of Artificial Intelligence in the Field of Finance
Full text linkThis study aims to provide readers with a simple and understandable introduction to the use of artificial intelligence technologies in the field of finance in different areas. In addition, this study also includes literature reviews in each section that includes the most important studies using traditional econometric methods and various artificial intelligence technologies. Even though the use of artificial intelligence technologies in the field of finance is diverse, the areas where it is mostly used in the world in general are credit assessment, bankruptcy prediction, stock market index and stock price prediction, optimal capital structure prediction and exchange rate prediction, which are also sections of this study. In this study, the main financial applications using artificial intelligence technologies are grouped under two main headings. These topics are financial forecasts and detection of financial crises, chaos and uncertainty in financial markets. Many factors are thought to be effective on the optimal capital structure. In this context, more studies need to be conducted in the world that address the capital structures and the factors that are thought to affect these structures in terms of clarifying the concept of optimal capital structure. It is important for both investors and researchers to increase the factors to be examined and also to include companies from different sectors in researches. With the increase in such studies, it will be possible to obtain deeper information and to make more accurate comments concerning financing preferences of companies and also the consequences of these preferences Determining the optimal capital structure is actually extremely difficult as it involves a very complex decision-making process and a large number of interactive decision variables. In such a case, for example, an artificial neural network (ANN) can be developed as an artificial intelligence technology that can analyze and evaluate all financial information that has the possibility of affecting the decision-making process. When analyzing with artificial neural network (ANN), real data regarding different capital structures can be uploaded to the system. Thus, a debt/equity ratio can be determined to make the most accurate decision, and the company value can be maximized after this optimal capital structure decision
Topical Structure Analysis of Students’ Written Discourse
Full text linkThe present study examined the 30 written discourses of 15 teacher education and 15 computer education students in a single topic, Finding Your Inner Hero: Rizalians’ Semblance of Sustainability and Social Importance, using the TSA Model of Liisa Lautamati (1987). The quantitative method was adopted to examine the physical characteristics of the paragraphs; the number of independent and dependent clauses; the predominantly used topical progressions; and the topical depth. The findings revealed that students' written discourses showed greater frequency in sequential progression and extended parallel progression. This further means they had to explain the given topic a lot to express their thoughts. Consequently, the longer the explanation, the clearer the ideas. However, it was observed that students must undergo intensive instruction in English grammar and vocabulary building, which are essential in quality writing. Addressing the predicament of their writing skills will better prepare them to become competitive and productive not just in their academic life but as citizens beyond the threshold of Jose Rizal University
The Role of Strategic Capital in Enhancing the Competitive Position: A Descriptive and Analytical Study of the Kubaisa Cement Factory
Full text linkThe purpose of this study is to explore the role of strategic capital and its sub-dimensions (strategic championing, strategic commitment, strategic implementation support, strategic implementation effectiveness, organizational learning, and organizational memory) in improving the competitive position of the Kubaisa Cement Factory. Market share and uniqueness of core competencies were used to assess competitive position. Data were collected by employing a descriptive and analytical approach from 100 senior managers using structured questionnaires, achieving a 90% response rate and yielding 90 valid responses. SPSS V.25 and AMOS were used for the analysis. The results demonstrate that strategic capital is positively related to competitive position, indicating that the factory’s focus on these dimensions contributes positively to the market share and differentiation capacities of the firm. Furthermore, results from regression analysis confirmed the statistical impact of strategic capital on competitive position, as the combined dimensions accounted for 82% of the variance. Specifically, it was found that dimensions such as strategic commitment, organizational learning, and memory are important factors impacting competitive advantage. This work sheds light on the role of strategic capital as a determinant of competitive advantage and provides practical insights on how management could leverage these dimensions to enhance organizational performance. It contributes to the literature by detailing the specific impact of strategic capital dimensions on competitive positioning in a manufacturing context and identifying opportunities for future research as well as potential applications across similar industries
About the Solution of One Bondary Value Problems
Full text linkIn this article, the conditions for the regular solution of the boundary problem for a class of second-order operator-differential equations with truncated coefficients are derived. These equations have been specifically constructed to mathematically determine the corrosion time of metals in aggressive environments, which has crucial implications in fields such as materials science and engineering. The study focuses on identifying the precise conditions under which the problem exhibits regular solvability, a key aspect of ensuring the reliability of the solutions in practical applications. Furthermore, the obtained conditions are explicitly expressed in terms of the operator coefficients of the equation, offering a more robust framework for understanding the solvability of such operator-differential equations in various contexts. These results contribute significantly to both the theoretical and applied aspects of mathematical physics and engineering, especially in the analysis of physical systems subject to corrosion and other environmental factors
The Influence of Artificial Intelligence on Project Management Decision-Making: Opportunities and Risks
Full text linkWith Artificial Intelligence (AI) transforming the field of project management by many folds, there are ways in which it can transform the project management industry by streamlining each process, enhance predictive analytics as well as better decisions regarding every step. This thesis provides an investigation into the effects of AI on project management decision making based on its opportunities and risks. The research surveys 100 project managers in order to uncover the effect of AI informed predictive analytics, algorithmic AI based process automation, algorithmic risks of ethical bias. Amongst the results, positive view of AI’s role in helping to inform decisions can be seen, and significant contribution of AI tools in delivering better project outcomes. However, if decision-makers regarded ethical issues, especially algorithmic bias and data privacy, to be a major problem; then significantly lower levels of behaviors affecting decision making, especially automation, use of data, and availability of information were found. Consequently, while AI offers useful tools for maximizing project management efficiency, the prevailing avenues of endeavor in ethics are being encouraged to address the ethical challenges of optimizing project management
Cultural Management and Leadership: Insights from Rao Zongyi’s Calligraphy Philosophy
Full text linkThis study explores the application of Rao Zongyi’s calligraphy philosophy to cultural management and leadership, emphasizing the principles of balancing tradition with innovation, strategic adaptability, and resilience. Cultural institutions today face challenges in preserving artistic heritage while embracing contemporary transformations. Rao’s philosophy, deeply rooted in traditional Chinese calligraphy, provides a leadership framework that integrates artistic discipline with strategic decision-making. Using a qualitative research approach, the study employs textual analysis, case studies, and expert interviews to examine how cultural leaders can draw insights from Rao’s artistic and philosophical contributions. Findings indicate that Rao’s leadership model offers a sustainable approach for cultural institutions, fostering innovation while maintaining historical authenticity. His philosophy underscores the importance of long-term vision, adaptability, and intellectual perseverance in leadership roles. The study contributes to the growing discourse on non-Western leadership models, demonstrating that cultural management is not solely an administrative practice but an extension of artistic legacy preservation. Future research should explore comparative leadership models, empirical validation through quantitative methods, and applications in digital cultural management strategies. This study reaffirms the significance of artistic disciplines in leadership frameworks, highlighting their role in developing sustainable cultural institutions in a rapidly evolving global landscape
Proposed Islamic Religious Guidance for Mental Health Patients in Indonesian Social Rehabilitation: Government and Private Sector Practices
Full text linkThe research intends to present Islamic religious mental principles for addressing mental health patients in social rehabilitation centres. The research study employs a qualitative methodology with a phenomenological approach, utilizing content analysis for data analysis with Computer-Assisted Qualitative Data Analysis Software (CAQDAS), specifically N-Vivo. Twelve research participants included managers, social workers, Islamic clerics, and individuals with mild mental health illnesses from both government and commercial social rehabilitation facilities in Banten province, Indonesia. The research findings indicate that the religious mental advice in government social rehabilitation offers education, socialization, and effect, while also imparting Islamic teachings on the significance of remembering Allah, self-awareness, and interpersonal relationships. Simultaneously, private social rehabilitation encompasses the practices of purity and adoration of Allah, self-reflection, habituation to Friday prayers, life motivation, and self-purification. The research on limitations in social rehabilitation pertains to both government-owned and commercial entities, focusing on individuals with moderate mental problems. Additional research aims to evaluate the service standards of social rehabilitation facilities to expedite the recovery of mental health conditions
Navigating Market Volatility: Analyzing the Influence of Oil Price Fluctuations on Stock Prices in the Saudi Arabian Mining Sector
Full text linkThis study utilizes panel data models to thoroughly examine the intricate relationship between oil price fluctuations and stock prices within the Saudi financial market across 15 distinct sectors. The research unveils a nuanced under-standing of the long-term negative impact between oil prices and Saudi stock prices. Employing robust causality and co-integration tests, the study establishes a durable equilibrium relationship with bidirectional influences between these variables. These findings carry actionable insights, providing valuable guidance for investors, policymakers, and financial market stakeholders to navigate the complexities of the Saudi Arabian market dynamics
An Exploration of the Lesson Study Approach in Teaching: How Does LS Work and What are the Possible Opportunities and Limitations?
Full text linkThe current research investigated how Lesson Study influenced the professional growth of teachers and the perceptions of students regarding teaching and learning within a higher education environment. This study engaged three practicing English educators and their classes. These teachers collaborated to design, deliver, and assess three research-based lessons. The lessons were recorded, and observers documented their observations. Data was gathered through interviews, feedback from the teachers, and the analysis of observation notes and audio recordings. The results indicate that the collaborative setting of Lesson Study supported teachers in enhancing their subject knowledge, teaching strategies, and observation abilities. Additionally, Lesson Study encouraged them to reflect on their teaching methods. The students' performances during the research lessons and their feedback highlighted the positive impact of these lessons on their learning experiences. Lesson Study offers teachers a chance to enhance their professional skills by aligning their development with the specific needs of their students and the context in which they teach. This collaborative approach enriches their knowledge and understanding of effective instructional practices. The study suggests adopting Lesson Study as an innovative approach to teacher professional development instead of the traditional training programs in the region. It also outlines implications for successful implementation and offers suggestions for future research endeavors