Search results for: English for accounting
2543 Effects of Financial and Non-Financial Accounting Information Reports on Corporate Credibility and Image of the Listed-Firms in Thailand
Authors: Anocha Rojanapanich
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This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility.Keywords: corporate credibility, financial and non-financial reports, firms performance, corporate image
Procedia PDF Downloads 3012542 Compliance and Assessment Process of Information Technology in Accounting, in Turkey
Authors: Kocakaya Eda, Argun Doğan
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This study analyzed the present state of information technology in the field of accounting by bibliometric analysis of scientific studies on the impact on the transformation of e-billing and tax managementin Turkey. With comparative bibliometric analysis, the innovation and positive effects of the process that changed with e-transformation in the field of accounting with e-transformation in businesses and the information technologies used in accounting and tax management were analyzed comparatively. By evaluating the data obtained as a result of these analyzes, suggestions on the use of information technologies in accounting and tax management and the positive and negative effects of e-transformation on the analyzed activities of the enterprises were emphasized. With the e-transformation, which will be realized with the most efficient use of information technologies in Turkey. The synergy and efficiency of IT technology developments in avcoounting and finance should be revealed in the light of scientific data, from the smallest business to the largest economic enterprises.Keywords: information technologies, E-invoice, E-Tax management, E-transformation, accounting programs
Procedia PDF Downloads 1252541 Wh-Movement in Second Language Acquisition: Evidence from Magnitude Estimation
Authors: Dong-Bo Hsu
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Universal Grammar (UG) claims that the constraints that are derived from this should operate in language users’ L2 grammars. This study investigated this hypothesis on knowledge of Subjacency and resumptive pronoun usage among Chinese learners of English. Chinese fulfills two requirements to examine the existence of UG, i.e., Subjacency does not operate in Chinese and resumptive pronouns in English are very different from those in Chinese and second L2 input undermines the knowledge of Subjacency. The results indicated that Chinese learners of English demonstrated a nearly identical pattern as English native speakers do but the resumptive pronoun in the embedding clauses. This may be explained in terms of the case that Chinese speakers’ usage of pronouns is not influenced by the number of embedding clauses. Chinese learners of English have full access to knowledge endowed by UG but their processing of English sentences may be different from native speakers as a general slow rate for processing in their L2 English.Keywords: universal grammar, Chinese, English, wh-questions, resumption
Procedia PDF Downloads 4732540 The Antecedent Factor Affecting the Entrepreneurs’ Decision Making for Using Accounting Office Service in Chiang Mai Province
Authors: Nawaporn Thongnut
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The objective was to study the process and how to prepare the accounting of the Thai temples and to study the performance and quality in the accounting preparation of the temples in accordance with the regulation. The population was the accountants and individuals involved in the accounting preparation of 17 temples in the suburban Bangkok. The measurement used in this study was questionnaire. The statistics used in the analysis are the descriptive statistic. The data was presented in the form of percentage tables to describe the data on the demographic characteristics. The study found that temple wardens were responsible for the accounting and reporting of the temples. Abbots were to check the accuracy of the accounts in the monasteries. Mostly, there was no account auditing of the monasteries from the outside. The practice when receiving income for most of the monasteries had been keeping financial document in an orderly manner.Keywords: corporate social responsibility, creating shared value, management accountant’s roles, stock exchange of Thailand
Procedia PDF Downloads 2332539 Accountability Issues in Nigeria
Authors: Victoria Adikpe
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The ills of the Nigerian public sector have been identified at various fora to include lack of financial accountability and poor reporting of government performance. With the enthronement of democracy, citizens’ expectations from the government are drifting from the mere provision of public services to efficiency and accountability. One of the major challenges to achieving accountability in Nigeria is the capability of the cash basis of accounting to meet the reporting requirements of policies and programmes of the government. This paper discussed the growing trend in the debate about the adoption of private sector financial management processes in the public sector as part of the public sector reform programmes. The paper does not claim the ultimate superiority of accrual over cash accounting but shows how it will help to further strengthen the quality of government accounting and reporting.Keywords: cash accounting, accrual accounting, accountability, reporting
Procedia PDF Downloads 3492538 Morphological and Syntactic Meaning: An Interactive Crossword Puzzle Approach
Authors: Ibrahim Garba
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This research involved the use of word distributions and morphological knowledge by speakers of Arabic learning English connected different allomorphs in order to realize how the morphology and syntax of English gives meaning through using interactive crossword puzzles (ICP). Fifteen chapters covered with a class of nine learners over an academic year of an intensive English program were reviewed using the ICP. Learners were questioned about how the use of this gaming element enhanced and motivated their learning of English. The findings were positive indicating a successful implementation of ICP both at creational and user levels. This indicated a positive role technology had when learning and teaching English through adopting an interactive gaming element for learning English.Keywords: distribution, gaming, interactive-crossword-puzzle, morphology
Procedia PDF Downloads 3352537 Attitudes of University Students toward English Language Education Policy in Iraqi Kurdistan
Authors: Momen Yaseen M. Amin
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Despite widespread coverage of language policy in the literature, there has been scant research probing into English language education policy at tertiary levels in general and in the case of higher education context of Iraqi Kurdistan in particular. The present qualitative study investigated the results of a questionnaire on attitudes toward English language education policy in terms of attitudes toward the English language in general, the current English education policy, and the purposes for learning English among Kurdish EFL university students. Moreover, this study aimed to investigate this topic in light of the participants’ gender and major. To this end, an adapted version of Yang’s (2012) questionnaire was administered to university EFL students majoring in soft and hard sciences (N=300, male 34%, female 67%, four and two disciplines, respectively) at two-state and private universities in Iraqi Kurdistan. The findings revealed positive attitudes toward English as an international language in both soft and hard sciences. While strongly subscribing to the idea that all Iraqi Kurdish students should learn the English language and the courses to be offered in English as well as Kurdish, the majority of the participants expressed their readiness and enthusiasm to excel in English and considered such competency a significant academic accomplishment. However, a good number felt dissatisfied with the status quo of English education at their institutions. This paper provides some implications and recommendations for English education policies makers, administrators, and English language instructors at tertiary levels.Keywords: attitudes, language policy, English language education, Iraqi Kurdistan
Procedia PDF Downloads 1822536 Exploring Non-Native English Language Teachers' Understandings and Attitudes towards the Integration of Intercultural Competence
Authors: Simin Sasani
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This study will explore a group of English language teachers’ understanding of intercultural competence to find out if they are aware of the concept and how important it is for them. It will investigate how much they are concerned about the challenges that the learners might face in their intercultural communications and to what extent they can help the learners to overcome the barriers to increase students’ insight into cultural differences. In addition, it will explore how a group of non-native English language teachers define culture in relation to their English language teaching practices. More specifically, the research tries to take the how and why of inclusion of intercultural competence into consideration and how non-native teachers think they can improve their learners’ knowledge and skills in this domain. The study will be conducted in the UK and the participants are eight non-native English language teachers who are currently teaching general English language courses for foreigners. A pilot study have been conducted for this research which its results show three non-native English teachers are aware of the notion although they have not had any formal education about intercultural competence. Their challenges and limitation were also highlighted through interviews and observations.Keywords: English, English language teachers, intercultural communications, intercultural competence, non-natives
Procedia PDF Downloads 4682535 The Effect of Accounting Quality on Contribution-In-Kind Valuation
Authors: Catherine Heyjung Sonu
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This paper examines the effect of accounting quality on the process in which stock price is determined by focusing on contribution-in-kind valuations using Korean setting. In Korea, a number of chaebol firms have transformed into holding company system starting in 2003. With an attempt to gain as much voting right, management sold shares of subsidiaries to purchase shares of the holding company. In so doing, management of these firms received share issues for the contribution in kind that has been made to obtain additional shares of the holding company. The price of these share issues against contribution in kind is allowed to be discounted up to 30%. Using this interesting setting in Korea, this paper examines whether accounting quality affects the extent of the discount applied to the share issues. If the accounting quality of the firm for which the management is receiving share issues is poor, the extent of discount is likely to be high. The extent of discount is likely lower for firms with superior accounting quality. Using 24 cases, we find that, on average, the extent of discount is larger for share issues in which the accounting quality, proxied by the absolute value of discretionary accruals, is poor. This paper provides insight by examining the effect of accounting quality on the stock market. It sheds light on the intersection between finance and accounting research and should be of interest to researchers and practitioners.Keywords: Accounting quality, Contribution-in-kind, discount, holding company
Procedia PDF Downloads 2012534 Corpus-Based Description of Core English Nouns of Pakistani English, an EFL Learner Perspective at Secondary Level
Authors: Abrar Hussain Qureshi
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Vocabulary has been highlighted as a key indicator in any foreign language learning program, especially English as a foreign language (EFL). It is often considered a potential tool in foreign language curriculum, and its deficiency impedes successful communication in the target language. The knowledge of the lexicon is very significant in getting communicative competence and performance. Nouns constitute a considerable bulk of English vocabulary. Rather, they are the bones of the English language and are the main semantic carrier in spoken and written discourse. As nouns dominate the bulk of the English lexicon, their role becomes all the more potential. The undertaken research is a systematic effort in this regard to work out a list of highly frequent list of Pakistani English nouns for the EFL learners at the secondary level. It will encourage autonomy for the EFL learners as well as will save their time. The corpus used for the research has been developed locally from leading English newspapers of Pakistan. Wordsmith Tools has been used to process the research data and to retrieve word list of frequent Pakistani English nouns. The retrieved list of core Pakistani English nouns is supposed to be useful for English language learners at the secondary level as it covers a wide range of speech events.Keywords: corpus, EFL, frequency list, nouns
Procedia PDF Downloads 1082533 Investigating the Factors Affecting the Household Accounting of People in Bangkeaw Samutsongkhram
Authors: Khajeerat Phumpurk
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This research aims to study the knowledge, attitude toward household accounting of people in Bangkeaw Samutsongkhram. The sample use in this study was the people in tambol bangkeao Mueang Samut songkhram province. The Sample size for 100 household by using the accidental sampling and data collection was a questionnaire. Statistical analysis for frequency, percentage, mean, minimum, maximum value and standard deviation. It was found that the most of the respondent are farmers for 63.4. Most of them are male, with average of age 49.54 years. The education is vocational. The average household income is 60,873.74 per year. The respondent has the debt with the bank for 64.4 percent. The greatest influence to do the household accounting of farmers is the bank expertise. All the advice about doing household accounts get it from the staff of the bank for agriculture and agricultural cooperatives. The farmers for 57.3 do household accounting during the night time.Keywords: Bangkeaw Samutsongkhram, household accounting, knowledge, sufficiency economy
Procedia PDF Downloads 2262532 Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework
Authors: Shibly Abdullah
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This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting
Procedia PDF Downloads 2862531 Corpus Linguistic Methods in a Theoretical Study of Quran Verb Tense and Aspect in Translations from Arabic to English
Authors: Jawharah Alasmari
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In inflectional morphology of verb, tense and aspect indicate action’s time either past/present or future and their period whether completed or not. The usage and meaning of tense and aspect differ in Arabic and English, therefore is no simple one -to- one mapping from an Arabic verb inflected form an appropriate English translation depends on a range of features, including immediate and wider context of use. The Quranic Arabic Corpus includes seven alternative expertly crafted English translations of each Arabic verses, which provides a test dataset for the study of appropriate Arabic to English translations of verb tense and aspect. We applied Corpus Linguistics Methods in a theoretical study of exemplary verbs, to elicit candidate verbal contexts which influence the choice of English inflection for each verse.Keywords: Corpus linguistics methods, Arabic verb, tense and aspect, English translations
Procedia PDF Downloads 3942530 'English in Tourism' in the Project 'English for Community'
Authors: Nguyen Duc An
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To the movement towards learning community, creating friendly, positive and appropriate learning environments which best suit the local features is the most salient and decisive factor of the development and success of that learning society. With the aim at building such an English language learning community for the inhabitants in Moc Chau - the national tourist zone, Tay Bac University has successfully designed and deployed the program ‘English in Tourism’ in the project ‘English for Community’. With the strong attachment to the local reality and close knit to the certain communicative situations, this program which was carefully designed and compiled with interesting and practical activities, has greatly helped the locals confidently introduce and popularize the natural beauty, unique culture and specific characteristics of Moc Chau to the foreign tourists; in addition, reinforce awareness of the native culture of the local people as well as improve the professional development in tourism and service.Keywords: English for community, learning society, learning community, English in tourism
Procedia PDF Downloads 3732529 A Study on the Dissemination and Reception of China’s Educated Youth Novels in the English-Speaking World
Authors: Long Kun
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The educated youth(also known as sent-down youth or rusticated youth)novels came into being with China’s movement of the educated youth “going up to the mountains and down to the countryside”(上山下乡运动, also known as the Rustication Movement)during the cultural revolution.1 Since the 1980s, educated youth novels have been gradually translated into the English-speaking world and attracted great attention. As an important part of contemporary Chinese literature, the English translation of educated youth novels provides a platform for English-speaking readers to understand China in the Cultural Revolution, which reflects the social changes of more than 70 years since the founding of New China. At present, there is a lack of systematic research on the translation of educated youth novels in the English-speaking world. This article sorts out and analyzes the dissemination and reception of educated youth novels in the English-speaking world in different periods, providing a further reference for Chinese literature ‘going out’.Keywords: educated youth novels, english translation, english-speaking world, dissemination, reception
Procedia PDF Downloads 942528 A Study on Pre-Service English Language Teacher's Language Self-Efficacy and Goal Orientation
Authors: Ertekin Kotbas
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Teaching English as a Foreign Language (EFL) is on the front burner of many countries in the world, in particular for English Language Teaching departments that train EFL teachers. Under the head of motivational theories in foreign language education, there are numerous researches in literature. However; researches comprising English Language Self-Efficacy and Teachers’ Learning Goal Orientation which has a positive impact on learning teachings skills are scarce. Examination of these English Language self-efficacy beliefs and Learning Goal Orientations of Pre-Service EFL Teachers may broaden the horizons, in consideration the importance of self-efficacy and goal orientation on learning and teaching activities. At this juncture, the present study aims to investigate the relationship between English Language Self-Efficacy and Teachers’ Learning Goal Orientation from Turkish context.Keywords: English language, learning goal orientation, self-efficacy, pre-service teachers
Procedia PDF Downloads 4962527 The Way of the English Use of Businessmen for the ASEAN Economic Community in Chonburi Province
Authors: Kittivate Boonyopakorn
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The purposes of this study were to investigate the method of the English use of the businessmen and to study their behavior of the utilization for the ASEAN economic community. The participants were divided into the three types of the merchants including the construction contractors, the construction material traders, and SME entrepreneurs. Survey questionnaires and interviews were used in this study. The findings showed that in the type of traders, 23 of the participants are construction contractors, 121 are construction material traders, and 206 are SME entrepreneurs. The study of English in language institute is highly 51.4%. The use of Google in translating English into Thai is 41.7%. Learning English themselves is 41.1% respectively. The businessmen study English for readiness for their trade.Keywords: way of rnglish use, businessmen, ASEAN economic community, Chonburi province
Procedia PDF Downloads 2462526 Problems of Learning English Vowels Pronunciation in Nigeria
Authors: Wasila Lawan Gadanya
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This paper examines the problems of learning English vowel pronunciation. The objective is to identify some of the factors that affect the learning of English vowel sounds and their proper realization in words. The theoretical framework adopted is based on both error analysis and contrastive analysis. The data collection instruments used in the study are questionnaire and word list for the respondents (students) and observation of some of their lecturers. All the data collected were analyzed using simple percentage. The findings show that it is not a single factor that affects the learning of English vowel pronunciation rather many factors concurrently do so. Among the factors examined, it has been found that lack of correlation between English orthography and its pronunciation, not mother-tongue (which most people consider as a factor affecting learning of the pronunciation of a second language), has the greatest influence on students’ learning and realization of English vowel sounds since the respondents in this study are from different ethnic groups of Nigeria and thus speak different languages but having the same or almost the same problem when pronouncing the English vowel sounds.Keywords: English vowels, learning, Nigeria, pronunciation
Procedia PDF Downloads 4552525 Development of Distance Training Packages on the Teaching Principles of Foundation English for Secondary School English Teachers in Bangkok and Its Vicinity
Authors: Sita Yiemkuntitavorn
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The purposes of this research were to: (1) Develop a distance training package on the teaching principles foundation english language in order to gain the teaching ability for secondary school english teachers in Bangkok and its vicinity (2) study the satisfaction of English teachers towards the quality of a distance training package. The samples for the efficiency testing consisted of 30 english teachers in Bangkok and its vicinity, obtained by purposive sampling. Research tools comprised (1) a distance learning package on the foundation of English writing for teachers. (2) The questionnaires asking the teachers on the quality of the distance training package, and (3) two parallel forms of an achievement test for pre-testing and post-testing. Statistics used were the E1/E2 index, mean and standard deviation. Research findings showed that, (1) the distance training package were efficient at 80.2/80.6 according to the set efficiency criterion of 80/80; (2) and the satisfaction of the teachers on the distance training package of the teaching principles of foundation english for secondary school english teachers in Bangkok and its vicinity was at “Satisfied” level.Keywords: a distance training package, teaching principles of foundation english, secondary school, Bangkok and its vicinity
Procedia PDF Downloads 4482524 The Autonomy Use of Preparatory School Students to Learn English Language
Authors: Mi̇hri̇ban Müge Aras
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The present study aims to investigate the learner autonomy usage of prep school students. This research focuses on the prep school students' autonomy habits according to their self-regulated studies, age and duration of learning English. The research also analyzes whether prep school students have strong autonomy to learn the English language or depend on teachers and English classes only. The participants of the study consisted of 32 prep school students. The "Likert- type of questionnaire " was adopted by the researcher from the survey of Dede (2017). The scale was a one-dimensional 4-Likert type, which has the options of 1=never, 2= sometimes, 3=often, and 4=always. There are 19 questions in the questionnaire to understand the autonomy of students when they try to learn English. Descriptive statistics and OneANOVA were used to analyze the data. The results of the study showed that there is no significant correlation between their ages and their duration of learning English according to their autonomy studies for English.Keywords: learner autonomy, self-regulated learning, independent learning, English language learning, prep school students
Procedia PDF Downloads 2472523 The History of the Birth of Tunisian Higher Accounting Education
Authors: Rim Khemiri, Mariam Dammak
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The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context
Procedia PDF Downloads 1382522 Attitudes of Saudi Students Attending the English Programmes of the Royal Commission for Jubail and Yanbu toward Using Computer-Assisted Language Learning
Authors: Sultan Ahmed Arishi
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The objective of the study was to investigate the attitude of the Saudi students attending the English Language programmes of the Royal Commission for Jubail towards using CALL, as well as to discover whether computer-assisted teaching is useful and valuable for students in learning English. Data were collected with the help of interviews and survey questionnaires. The outcomes of the investigation showed that students had a positive attitude towards CALL. Moreover, the listening skills of the students had the most substantial effect on students learning English through CALL. Unexpectedly, the teaching staff, equipment, curriculum, or even a student's poor English background was a distinct barrier that attributed to any weaknesses of using CALL, or in other words, all these factors were of a similar attitude.Keywords: CALL, teaching aids, teaching technology, teaching English with technology, teaching English in Saudi Arabia
Procedia PDF Downloads 1492521 A Study on Pre-Service English Teachers' Language Self Efficacy and Learning Goal Orientation
Authors: Erteki̇n Kotbaş
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Teaching English as a Foreign Language (EFL) is on the front burner of many countries in the world, in particular for English language teaching departments that train EFL teachers. Under the head of motivational theories in foreign language education, there are numerous researches in literature. However; researches comprising English language self-efficacy and teachers’ learning goal orientation which has a positive impact on learning teachings skills are scarce. Examination of these English language self-efficacy beliefs and learning goal orientations of pre-service EFL teachers may broaden the horizons, considering the importance of self-efficacy and goal orientation on learning and teaching activities. At this juncture, present study aims to investigate the strong relationship between English language self efficacy and teachers’ learning goal orientation from Turkish context in addition to teacher students’ grade factor.Keywords: English language, learning goal orientation, self efficacy, pre-service teachers
Procedia PDF Downloads 4632520 Made-in-Japan English and the Negative Impact on English Language Learning
Authors: Anne Crescini
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The number of loanwords borrowed into the Japanese language is increasing rapidly in recent years, and many linguists argue that loanwords make up more than 10% of the Japanese lexicon. While these loanwords come from various Western languages, 80%-90% are borrowed from English. Also, there is a separate group of words and phrases categorized as ‘Japanese English’. These made-in-Japan linguistic creations may look and sound like English, but in fact are not used by native speakers and are often incomprehensible to them. Linguistically, the important thing to remember is that these terms are not English ones, but in fact, 100% Japanese words. A problem arises in language teaching, however, when Japanese English learners are unable to distinguish authentic loans from Japanese English terms. This confusion could greatly impede language acquisition and communication. The goal of this paper is to determine to what degree this potential misunderstanding may interfere with communication. Native English speakers living in the United States were interviewed and shown a list of romanized Japanese English terms, which are both commonly used and often mistaken for authentic loans. Then, the words were put into the context of a sentence in order to ascertain if context in any way aided comprehension. The results showed that while some terms are understood on their own, and others are understood better in context, a large number of the terms are entirely incomprehensible to native English speakers. If that is the case, and a Japanese learner mistakes a Japanese English term for an authentic loan, a communication breakdown may occur during interaction in English. With the ever-increasing presence of both groups of terms in the Japanese language, it is more important than ever that teaching professionals address this topic in the language classroom.Keywords: Japanese, Japanese English, language acquisition, loanwords
Procedia PDF Downloads 2242519 Effects of Financial and Non-Financial Reports On - Firms Performance
Authors: Vithaya Intaraphimol
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This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is chosen for analyzing the data. The empirical results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. Whereas, market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship.Keywords: corporate credibility, financial and non-financial reports, firms performance, economics
Procedia PDF Downloads 4612518 English for Specific Purposes: Its Definition, Characteristics, and the Role of Needs Analysis
Authors: Karima Tayaa, Amina Bouaziz
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The rapid expansion in the scientific fields and the growth of communication technology increased the use of English as international language in the world. Hence, over the past few decades, many researchers have been emphasizing on how the teaching and learning of English as a foreign or as an additional language can best help students to perform successfully. English for specific purpose is today quite literally regarded as the most global language discipline which existed practically in every country in the world. ESP (English for Specific Purposes) involves teaching and learning the specific skills and language needed by particular learners for a particular purpose. The P in ESP is always a professional purpose which is a set of skills that learners currently need in their work or will need in their professional careers. It has had an early origin since 1960’s and has grown to become one of the most prominent of English language teaching today. Moreover, ESP learners are usually adults who have some quittances with English and learn the language so as to communicate and perform particular profession. Related activities are based on specific purposes and needs. They are integrated into subject matter area important to the learners. Unlike general English which focuses on teaching general language courses and all four language skills are equally stressed, ESP and practically needs analysis determine which language skills are the most needed by the learners and syllabus designed accordingly. This paper looked into the origin, characteristics, development of ESP, the difference between ESP and general English. Finally, the paper critically reviews the role of needs analysis in the ESP.Keywords: English language teaching, English for general purposes, English for specific purposes, needs analysis
Procedia PDF Downloads 4092517 English Reading Preferences among Primary Pupils
Authors: Jezza Mae T. Francisco, Marianet R. Delos Santos, Crisjame C. Toribio
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This study aims to determine the reading preference for English enrichment and reading comprehension among primary students and the difference in the reading preference and comprehension for English enrichment among primary students. This study employed a Descriptive-Quantitative Correlational Research Design. This study yielded the following findings: (1) It reveals that primary students got fair on their reading comprehension, and (2) It shows that there is no significant relationship between the reading preference for English enrichment and reading comprehension of the students. It is safe to conclude that the students’ reading preference is growing evidently in various milieus. This can inform the English department curriculum planners to consider their students’ text preferences that interest them to maximize engagement within a dynamic interactive learning process.Keywords: reading preferences, reading comprehension, primary student, English enrichment
Procedia PDF Downloads 1162516 A Comparison of Using English Language in Homestay Business between Samut Songkram, Thailand and Yangzhou, China
Authors: Panisa Panyalert
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This research aims to study the difference between Thailand and China in using English language in the homestay business, and also promoting using English language in the Thai community for developing employees in the tourism business. Then, the two provinces which are Samut Songkram province, Thailand and Yangzhou province, China where English is not the official language can be occurred more problems and difficulties in the communication to foreign tourists. The study uses the questionnaire for collecting the data by distributing the questionnaire to the homestay’s staff both in Samut Songkram province, Thailand and Yangzhou province, China. The sample group is 100 homestays for each province. The method of participant as observer role is required to play during visiting each homestay. Due to the comparative of the research between Samut Songkram and Yangzhou homestays, there are two hypotheses, hypothesis one: there will be relationships between English using and the profit of a homestay, probability because if the homestay staff can speak English, there will be more travelers, especially foreigners come for staying, and hypothesis two: managers in Thailand may know more English than the Chinese homestay staff. The questionnaire is separated into three parts to answer the two hypotheses. The first part is about the general information of the informant, the second part is mainly concerned with the homestay business characteristics, and the third part is English language using. As a result, the research is clearly answered the second hypothesis which is Thai homestay is using more English language than Chinese homestay.Keywords: English language, guesthouse, homestay, using English
Procedia PDF Downloads 2542515 Investigating the Influence of L2 Motivational Self-System on Willingness to Communicate in English: A Study of Chinese Non-English Major Students in EFL Classrooms
Authors: Wanghongshu Zhou
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This study aims to explore the relationship between the L2MSS and WTC among Chinese non-English major students in order to provide pedagogical implications for English as a Foreign Language (EFL) classrooms in Chinese universities. By employing a mixed methods approach, we involved 103 Chinese non-English major students from a typical university in China, conducted questionnaire survey to measure their levels of L2WTC and L2MSS level, and then analyzed the correlation between the two above mentioned variables. Semi-structured interviews were conducted with eight participants to provide a deeper understanding and explanation of the questionnaire data. Findings show that 1) Chinese non-English major students’ ideal L2 self and L2 learning experience could positively predict their L2 WTC in EFL class; 2) Chinese non-English major students’ ought-to L2 self might have no significant impact on their L2 WTC in EFL class; and 3) self-confidence might be another main factor that will influence Chinese non-English major students’ L2 WTC in EFL class. These findings might shed light on the second language acquisition field and provide pedagogical recommendations for pre-service as well as in-service EFL teachers.Keywords: L2 willingness to communicate, L2 motivation, self-confidence, Chinese non-English major students
Procedia PDF Downloads 832514 English and the Question of National Language in Nigeria
Authors: Foyewa R. A.
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This paper examined the role of English language and the quest for a national language in Nigeria. Various hindrances to the choice of a national language in Nigeria were observed. These include: The dominant role of English language, political instability and multilingual nature of the country. The writer suggested that ’’the three big’’ that is, Hausa, Igbo and Yoruba should be selected as the national languages. It was also suggested that a credit pass in a student’s mother tongue and one of “the three big” (Hausa, Igbo and Yoruba) should constitute the prerequisite for admission into Nigerian higher institutions.Keywords: English, roles of English, national language, Nigerian languages, Hausa, Igbo, Yoruba
Procedia PDF Downloads 797