Search results for: Math Board

Authors: Ana Karaman, Dmitriy Gaevoy

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Successful and effective governing boards play an essential role in higher education by providing essential oversight and helping to steer the direction of an institution while creating and maintaining a thriving culture of stewardship. A well-functioning board can also help mitigate conflicts of interest, ensure responsible use of an organization's assets, and maintain institutional transparency. However, boards’ functions in higher education are inhibited by the presence of information asymmetry between the board and management. Board members typically have little specific knowledge about the business side of the higher education, in general, and an institution under their oversight in particular. As a result, boards often must rely on the discretion of the institutional upper administration as to what type of pertinent information being disclosed to the board. The phenomenon of information asymmetry is not unique to the higher education and has been studied previously in the context of both corporate and non-for-profit boards. Various board characteristics have been analyzed with respect to mitigating the information asymmetry between an organizational board and management. For example, it has been argued that such board characteristics as its greater size, independence, and a higher proportion of female members tend to reduce information asymmetry by raising levels of information disclosure and organizational transparency. This paper explores the phenomenon of information asymmetry between boards and management in the context of higher education. In our analysis, we propose a heat map of information asymmetry based on the categories of board competencies in higher education. The proposed heat map is based on the assessment of potential risks to both the boards and its institutions. It employs an assumption that a potential risk created by the presence of information asymmetry varies in its magnitude across various areas of boards’ competencies. Then, we explore the role of board members’ training in mitigating information asymmetry between the boards and the management by increasing the level of information disclosure and enhancing transparency in management communication with the boards. The paper seeks to demonstrate how appropriate training can provide board members with an adequate preparation to request a sufficient level of information disclose and transparency by arming them with knowledge of what questions to ask of the management.

Keywords: higher education, governing boards information asymmetry, board competencies, board training

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Authors: María-José Palacin-Sanchez, Filippo Di Pietro, Reyes Samaniego-Medina

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This article examines, in an institutional context such as Spanish one, the corporate board structure characteristics and determinants in entrepreneurial firms to go public. Specifically, it explores these issues through all the initial public offerings in the Spanish Alternative Equity Market (MAB), which is a market segment for smaller growing companies. The results show that: a) firm size, age of the company, and the reputation of the auditor and the nominated advisor and Corporate Governance Code favour a larger and more independent board structure that enhances its monitoring functions; and b) leverage, opportunities of growth, sector risk and ownership by executive directors all lead towards a smaller broad of directors where the role of entrepreneurship provided by executive directors remains crucial. This reflects the delicate balance of power between small-business entrepreneurs and financial equity market forces, which demand more transparency and monitoring in the companies.

Keywords: board composition, board size, corporate governance, IPO, SMEs

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Authors: Sean Michael Kinney

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In 1666, Newton created the Law of Universal Gravitation. And in 1915, Einstein improved it to incorporate factors such as time dilation and gravitational lensing. But currently, there is a problem with this “universal” law. The math doesn’t work outside the confines of our solar system. And something is missing; any evidence of what gravity actually is and how it manifests. This paper explores the notion that gravity must obey the law of conservation of energy as all other forces in this universe have been shown to do. Explaining exactly what gravity is and how it manifests itself. And looking at many different implications that would be created are explained. And finally, use the math of Dynamic gravity to calculate Dark Energy and Dark Matter effects to explain all observations without the need for exotic measures.

Keywords: dynamic gravity, gravity, dark matter, dark energy

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Authors: Ju May Wen, Chun Hung Lin, Eric Zhi Feng Liu

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Flow theory implies that people are persuaded by happiness. By focusing on an activity, people turn a blind eye to external factors. This study explores the influence of educational board games and fundamental Chinese language teaching on students’ learning motivation and flow experience. Fifty-three students studying Chinese language fundamental courses were used in the study. These students were divided into three groups: (1) flash card teaching group; (2) educational original board game teaching group; and (3) educational Chinese board game teaching group. Chinese language teaching was integrated with the educational board game titled ‘Transportation GO.’ The students were observed playing this game as the teacher collected quantitative and qualitative data. Quantitative data was collected from the learning motivation scale and flow experience scale. Qualitative data was collected through observing, recording, and visiting. The first result found that the three groups integrated with Chinese language teaching could maintain students’ high learning motivation and high flow experience. Second, there was no significant difference between the flow experience of the flash card group and the educational original board game group. Third, there was a significant difference in the flow experience and learning motivation of the educational Chinese board game group vs. the other groups. This study suggests that the experimental model can be applied to advanced Chinese language teaching. Apart from oral and literacy skills, the study of educational board games integrated with Chinese language teaching to enforce student writing skills will be continued.

Keywords: Chinese language instruction, educational board game, learning motivation, flow experience

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Authors: Marie Pavelková, Hana Lukášová

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Pupils´ inquisitiveness at the beginning of their school attendance is reflected by characteristics of the questions they ask. Clearly most of the classroom communication sequences are initiated by the teacher. But the teaching process also includes questions initiated by pupils in the need to satisfy their need for knowledge. The purpose of our research is to present the results of our pre-research strategy of occurrence of pupil-initiated questions in math lessons at the lower elementary school level, and to reveal the extent to which they are influenced by the teacher´s teaching strategy. We used the research methods of direct and indirect observations of fifth year classes in primary school. We focused on questions asked by the pupils in their math lessons. Our research sample for the pre-research observation method was a collection of video recordings available online. We used them for analysing the nature of pupils´ questions identified there. On the basis of the analysis, we hereby present the results concerning the nature of pupils´ questions asked in math lessons on the lower elementary school level. The interpretation of the collected results will be the starting point for the selection of research strategies in the next research stages concerning pupils’ questions in the future.

Keywords: beginning of schooling, pre-research, questions of pupils, teaching strategy

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Authors: Azidah Abu Ziden, Adu Ifedayo Emmanuel

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This study investigated the optical board as an artificial technology for peer teaching in a Nigerian university. A design and development research (DDR) design was adopted, which entailed the planning and testing of instructional design models adopted to produce the optical board. This research population involved twenty-five (25) peer-teaching students at a Nigerian university consisting of theatre arts, religion, and language education-related disciplines. Also, using a random sampling technique, this study selected eight (8) students to work on the optical board. Besides, this study introduced a research instrument titled lecturer assessment rubric containing 30-mark metrics for evaluating students’ teaching with the optical board. In this study, it was discovered that the optical board affords students acquisition of self-employment skills through their exposure to the peer teaching course, which is a teacher training module in Nigerian universities. It is evident in this study that students were able to coordinate their design and effectively develop the optical board without lecturer’s interference. This kind of achievement in this research shows that the Nigerian university curriculum had been designed with contents meant to spur students to create jobs after graduation, and effective implementation of the readily available curriculum contents is enough to imbue students with the needed entrepreneurial skills. It was recommended that the Federal Government of Nigeria (FGN) must discourage the poor implementation of Nigerian university curriculum and invest more in the betterment of the readily available curriculum instead of considering a synonymously acclaimed new curriculum for regurgitated teaching and learning process.

Keywords: optical board, artificial technology, peer teaching, educational technology, Nigeria, Malaysia, university, glass, wood, electrical, improvisation

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Authors: Jeroen De Ceuster

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This study is the first empirical analysis of the link between corporate governance and European Union competition law. Although competition law enforcement is often studied through the lens of competition law, we offer an alternative perspective by looking at a number of corporate governance factor at the level of the board of directors. We find that undertakings where the Chief Executive Officer is also chairman of the board are twice as likely to violate European Union competition law. No significant relationship was found between European Union competition law infringements and gender diversity of the board, the size of the board, the percentage of directors appointed after the Chief Executive Officer, the percentage of independent directors, or the presence of corporate social responsibility (CSR) committee. This contribution is based on a 1-1 matched peer study. Our sample includes all ultimate parent companies with a board that have been sanctioned by the European Commission for either anticompetitive agreements or abuse of dominance for the period from 2004 to 2018. These companies were matched to a company with headquarters in the same country, belongs to the same industry group, is active in the European Economic Area, and is the nearest neighbor to the infringing company in terms of revenue. Our final sample includes 121 pairs. As is common with matched peer studies, we use CLR to analyze the differences within these pairs. The only statistically significant independent variable after controlling for size and performance is CEO/Chair duality. The results indicate that companies whose Chief Executive Officer also functions as chairman of the board are twice as likely to infringe European Union competition law. This is in line with the monitoring theory of the board of directors, which states that its primary function is to monitor top management. Since competition law infringements are mostly organized by management and hidden from board directors, the results suggest that a Chief Executive Officer who is also chairman is more likely to be either complicit in the infringement or less critical towards his day-to-day colleagues and thus impedes proper detection by the board of competition law infringements.

Keywords: corporate governance, competition law, board of directors, board independence, ender diversity, corporate social responisbility

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Authors: Anil Kumar Pandey

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Power plane noise is the most significant source of signal integrity (SI) issues in a high-speed digital design. In this paper, power integrity (PI) analysis of multiple power planes in a power delivery system of a 12-layer high-speed FPGA board is presented. All 10 power planes of HSD board are analyzed separately by using 3D Electromagnetic based PI solver, then the transient simulation is performed on combined PI data of all planes along with voltage regulator modules (VRMs) and 70 current drawing chips to get the board level power noise coupling on different high-speed signals. De-coupling capacitors are placed between power planes and ground to reduce power noise coupling with signals.

Keywords: power integrity, power-aware signal integrity analysis, electromagnetic simulation, channel simulation

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Authors: Gozde Inal Kiziltepe, Ozgun Uyanik

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There is growing evidence that socioeconomic (SES)-related differences in mathematical knowledge primarily start in early childhood period. Preschoolers from low-income families are likely to perform substantially worse in mathematical knowledge than their counterparts from middle and higher income families. The differences are seen on a wide range of recognizing written numerals, counting, adding and subtracting, and comparing numerical magnitudes. Early differences in numerical knowledge have a permanent effect childrens’ mathematical knowledge in other grades. In this respect, analyzing the effect of number board game on the number knowledge of 48-60 month-old children from disadvantaged low-income families constitutes the main objective of the study. Participants were the 71 preschoolers from a childcare center which served low-income urban families. Children were randomly assigned to the number board condition or to the color board condition. The number board condition included 35 children and the color board game condition included 36 children. Both board games were 50 cm long and 30 cm high; had ‘The Great Race’ written across the top; and included 11 horizontally arranged, different colored squares of equal sizes with the leftmost square labeled ‘Start’. The numerical board had the numbers 1–10 in the rightmost 10 squares; the color board had different colors in those squares. A rabbit or a bear token were presented to children for selecting, and on each trial spun a spinner to determine whether the token would move one or two spaces. The number condition spinner had a ‘1’ half and a ‘2’ half; the color condition spinner had colors that matched the colors of the squares on the board. Children met one-on-one with an experimenter for four 15- to 20-min sessions within a 2-week period. In the first and fourth sessions, children were administered identical pretest and posttest measures of numerical knowledge. All children were presented three numerical tasks and one subtest presented in the following order: counting, numerical magnitude comparison, numerical identification and Count Objects – Circle Number Probe subtest of Early Numeracy Assessment. In addition, same numerical tasks and subtest were given as a follow-up test four weeks after the post-test administration. Findings obtained from the study; showed that there was a meaningful difference between scores of children who played a color board game in favor of children who played number board game.

Keywords: low income, numerical board game, numerical knowledge, preschool education

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Authors: Norazlan Alias, Mohd. Hasimi Yaacob

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This study examines the impact of governance structure via corporate restructuring decision on selected firm characteristics and performance. Results of selected ratios that represent corporate decision, governance structure and performance in pre and post restructuring are analyzed for some conclusions. This study uses annual data of companies that are consistently listed on the Main Board of Bursa Malaysia and announced completed corporate restructuring. The results show that only debt ratio is significantly different before and after asset restructuring. This study concludes that firms do not view corporate restructuring namely asset restructuring as an opportunity to simultaneous enhance governance structure that could also contribute enhance firm performance and board of directors’ structure subsequent to asset restructuring only has significantly influence on changing capital structure but not on firm performance.

Keywords: board of directors, capital structure, corporate restructuring, performance

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Authors: Irina Peterburgsky

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We have been working on finding internship positions for our math and computer science majors. Among many other positive outcomes of internship for students majoring in mathematics, there are: students see new applications of mathematics to real life and see new scientific problems; they learn new methods, tools, etc. that they have not seen in their classes; they appreciate the power of mathematics that increases their interest in learning mathematics; they make decisions to take more advanced math courses; students understand better what their potentials, strong points, and limitations are; learn what work ethic is; learn how to work as a member of a team at a workplace; understand better how to offer their help and how to ask for help; start building their professional relationship; build self-confidence as young professionals, and what is the most important - they get a better understanding of their goals in their future professional careers.

Keywords: internship, mathematics, positive outcoms for students, workplace

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Authors: Cherry Oo, Hnin Min Oo

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Software bug localization is one of the most costly tasks in program repair technique. Therefore, there is a high claim for automated bug localization techniques that can monitor programmers to the locations of bugs, with slight human arbitration. Spectrum-based bug localization aims to help software developers to discover bugs rapidly by investigating abstractions of the program traces to make a ranking list of most possible buggy modules. Using the Apache Commons Math library project, we study the diagnostic accuracy using our spectrum-based bug localization metric. Our outcomes show that the greater performance of a specific similarity coefficient, used to inspect the program spectra, is mostly effective on localizing of single line bugs.

Keywords: software testing, bug localization, program spectra, bug

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Authors: Gayathri P. Nair

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The focus of this study is to identify whether the board structure has any significant impact on the firm performance and finding out any evidence of being listed in the Fortune 500 list compiled and published by the American business magazine, Fortune and published globally by Time Inc., as the world’s wealthiest companies. The list has been released based on the ranking obtained for the total revenues for the respective fiscal year which has ended on or before March 31st. The study has been conducted on the Indian companies that were listed in the Fortune 500 list for the past 10 years. This study employs a logical regression between the variables, firm performance and board composition as mentioned in the clause 49 of companies act 1956 and 2013. For getting the firm performance, ROA has selected as the key performance metric, as it focuses the management attention on the assets required to run the business. The highlight of the study is that the tools had been applied between public and private sector firms so that, it reveals whether the board composition is helping out to maintain the position in the list. In addition, the findings reveal that apart from independent directors, all other variables have significant impact on firm performance.

Keywords: board structure, Fortune 500 company, firm performance, India

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Authors: Marlone D. Severo

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A pre- and post-test quasi-experimental design was used to test the intervention of Trachtenberg Speed Math on the mathematical competency of sixty (60) matched-paired students with a poor performing grade in Mathematics from one of the biggest public national high school at the South of Metro Manila. Both control and experimental group were administered with the Attitude Towards Mathematics Inventory (ATMI) before the pretest were given and both group showed high dislike for Mathematics. Pretest showed a 53 percent accuracy for the control group and 51 percent for the experimental group using a 15-item long multiplication test without any aid of a computing device. The experimental group were taught how to use the Trachtenberg number-keys and techniques in multiplication between October 2014 to March 2015. Post-test showed an improvement in the experimental group with 96 percent accuracy for the control group and a dismal 57 percent for the control group in long-multiplication. Post-test ATMI were administered. The control group showed a great dislike towards Mathematics, while the experimental group showed a positive attitude towards the subject.

Keywords: attitude towards mathematics, mathematical competency, number-keys, trachtenberg speed math

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Authors: jihen ayadi sellami

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The rapid evolution of the global financial landscape has led to increased attention to corporate tax policies and the need to understand the factors that influence their tax behavior. In order to mitigate any residual loss for shareholders resulting from tax aggressiveness and resolve the agency problem, appropriate systems that separate the function of management from that of controlling are needed. In this context of growing concerns to limit aggressive corporate taxation practices through governance, this study discusses. Its aims is to examine the influence of six key characteristics of the board of directors (board size, diligence, CEO duality, presence of audit committees, gender diversity and independence of directors), given a governance mechanism, on the tax decisions of non-financial corporations in the United State. In fact, using a sample of 90 non-financial US firms from S&P 500 over a period of 4 years going from 2014 to 2017, the results based on a multivariate linear regression highlight significant associations between these characteristics and corporate tax policy. Notably, larger board, gender diversity, diligence and increased director independence appear to play an important role in reducing aggressive taxation. While duality has a positive and significant correlation with tax aggressiveness, that can be explained by the fact that the manager did properly exploit his specific position within the company. These findings contribute to a deeper understanding of how board characteristics can influence corporate tax management, providing avenues for more effective corporate governance and more responsible tax decision-making

Keywords: tax aggressiveness, board of directors, board size, CEO duality, audit committees, gender diversity, director independence, diligence, corporate governance, united states

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Authors: Ayodele Ajayi, John Ajayi

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This paper investigates the effect of corporate governance with a view to determining the relationship between board size and bank performance. Data for the study were obtained from the audited financial statements of five sampled banks listed on the Nigerian Stock Exchange. Panel data technique was adopted and analysis was carried out with the use of multiple regression and pooled ordinary least square. Results from the study show that the larger the board size, the greater the profit implying that corporate governance is positively correlated with bank performance.

Keywords: corporate governance, banks performance, board size, pooled data

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Authors: Bela Sulistyaguna, Yuli Chomsatu Samrotun, Endang Masitoh Wahyuningsih

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The purpose of this research was to analyze the influence of company size, liquidity, profitability, leverage, company age, industry type, board of director, board of commissioner, audit committee and public ownership on the corporate social responsibility disclosure. The grand theories of this research are agency theory, stakeholders theory, and legitimacy theory. Analysis of data using multiple linear regression method with SPSS 22.0 for mac. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) and disclosed the Global Reporting Initiative (GRI) sustainability reports from 2013 to 2018. The final sample of this research was 19 companies that obtained by purposive sampling. The results of the research showed that, simultaneously, company size, liquidity, profitability, leverage, company age, industry type, board of director, board of commissioner, audit committee and public ownership has an influence on the corporate social responsibility disclosure. Partially, the results showed that liquidity and leverage has an influence on the corporate social responsibility disclosure. Meanwhile, company size, profitability, company age, industry type, board of director, board of commissioner, audit committee and public ownership has no influence on corporate social responsibility disclosure.

Keywords: corporate social responsibility, CSR disclosure, Indonesia

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Authors: Osama Shibani

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Corporate governance effective is critical to the proper functioning of the banking sector and the economy as a whole, the Basel Committee have issued principles of corporate governance inspired from Organisation for Economic Co-operation and Development (OECD), but there is no single model of corporate governance that can work well in every country; each country, or even each organization should develop its own model that can cater for its specific needs and objectives, the corporate governance in Islamic Institutions is unique and offers a particular structure and guided by a control body which is Shariah supervisory Board (SSB), for this reason Islamic Financial Services Board in Malaysia (IFSB) has amended BCBS corporate governance principles commensurate with Islamic financial Institutions to suit the nature of the work of Islamic institutions, this paper highlight these amended by using comparative analysis method in context of the differences of corporate governance structure of Islamic banks and conventional banks. We find few different between principles (Principle 1: The Board's overall responsibilities, Principles 3: Board’s own structure and practices, Principles 9: Compliance, Principle 10: Internal audit, Principle 12: Disclosure and transparency) and there are similarities between principles (Principle 2: Board qualifications and composition, Principles 4: Senior Management (composition and tasks), Principle 6: Risk Management and Principle 8: Risk communication). Finally, we found that corporate governance principles issued by Islamic Financial Services Board (IFSB) are complemented to CG principles of Basel Committee on Banking Supervision (BCBS) with some modifications to suit the composition of Islamic banks, there are deficiencies in the interest of the Basel Committee to Islamic banks.

Keywords: basel committee (BCBS), corporate governance principles, Islamic financial services board (IFSB), agency theory

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Authors: Edmund Gyimah

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Using data from 146 annual reports of listed firms in Ghana for the period 2013-2020, this study presents indicative findings which inspire practical actions and future research. Firms which prepared and presented sustainability reports were excluded from this study for a coverage of corporate sustainability disclosures centred on annual reports. Also, corporate sustainability disclosures of the firms on corporate websites were not included in the study considering the tendency of updates which cannot easily be traced. The corporate sustainability disclosures in the annual reports since the commencement of the G4 Guidelines in 2013 have been below average for all the dimensions of sustainability and the general sustainability disclosures. Few traditional elements of the board composition such as board size and board independence could affect the corporate sustainability disclosures in the annual reports as well as the age of the firm, firm size, and industry classification of the firm. Sustainability disclosures are greater in sustainability reports than in annual reports, however, firms without sustainability reports should have a considerable amount of sustainability disclosures in their annual reports. Also, because of the essence of sustainability, this study suggests to firms to have sustainability committee perhaps, they could make a difference in disclosing the enough sustainability information even when they do not present sustainability information in stand-alone reports.

Keywords: disclosures, sustainability, board, reports

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Authors: Audia Syafa'atur Rahman, Rozali Haron

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The practices of Islamic banking are more attuned to the goals of profit maximization rather than obtaining ethical profit. Ethical profit is obtained from interest-free earnings and to give an impact which benefits to the growth of society and economy. Good corporate governance practices are needed to assure the sustainability of Islamic banks in order to achieve Maqasid Shariah with the main purpose of boosting the well-being of people. The Maqasid Shariah performance measurement is used to measure the duties and responsibilities expected to be performed by Islamic banks. It covers not only unification dimension like financial measurement, but also many dimensions covered to reflect the main purpose of Islamic banks. The implementation of good corporate governance is essential because it covers the interests of the stakeholders and facilitates effective monitoring to encourage Islamic banks to utilize resources more efficiently in order to achieve the Maqasid Shariah. This study aims to provide the empirical evidence on the Maqasid performance of Islamic banks in relation to the Maqasid performance evaluation model, to examine the influence of SSB characteristics and board structures to Islamic Banks performance as measured by Maqasid performance evaluation model. By employing the simple additive weighting method, Maqasid index for all the Islamic Banks in Indonesia within 2012 to 2016 ranged from above 11% to 28%. The Maqasid Syariah performance index where results reached above 20% are obtained by Islamic Banks such as Bank Muamalat Indonesia, Bank Panin Syariah, and Bank BRI Syariah. The consistent achievement above 23% is achieved by BMI. Other Islamic Banks such as Bank Victoria Syariah, Bank Jabar Banten Syariah, Bank BNI Syariah, Bank Mega Syariah, BCA Syariah, and Maybank Syariah Indonesia shows a fluctuating value of the Maqasid performance index every year. The impact of SSB characteristics and board structures are tested using random-effects generalized least square. The findings indicate that SSB characteristics (Shariah Supervisory Board size, Shariah Supervisory Board cross membership, Shariah Supervisory Board Education, and Shariah Supervisory Board reputation) and board structures (Board size and Board independence) have an essential role in improving the performance of Islamic Banks. The findings denote Shariah Supervisory Board with smaller size, higher portion of Shariah Supervisory Board cross membership; lesser Shariah Supervisory Board holds doctorate degree, lesser reputable scholar, more members on board of directors, and less independence non-executive directors will enhance the performance of Islamic Banks.

Keywords: Maqasid Shariah, corporate governance, Islamic banks, Shariah supervisory board

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Authors: Tahar Tayachi, Ahlam Alrehaili

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Purpose: The purpose of this paper is to investigate the relationship between the corporate board characteristics and the dividend policy among firms on the Saudi Stock Exchange. Design/Methodology/Approach: This paper uses a sample of 103 nonfinancial firms over a time period of 4 years from 2015 to 2018. To investigate how corporate governance mechanisms such as board independence, the board size, frequency of meetings, and free cash flow impact dividends, the study uses Logit and Tobit models. Findings: This paper finds that board size, board independence, and frequency of board meetings have no influence on a firm’s decision to pay dividends, while board size has a significantly positive impact on the levels of cash dividends paid to investors. This study also finds that the level of free cash flows has a positively significant influence on both the decision to pay dividends and the magnitude of dividend payouts. Research Limitations/Implications: This paper attempts to study the effectiveness of dividend policy among some firms on the Saudi Stock Exchange. Practical Implications: The findings reveal that board characteristics, which represent one of the crucial mechanisms of corporate governance, were found to be complementary to corporate laws and regulations imposed on the Saudi market in 2015. The findings also imply that capital market authorities should revise their corporate regulations and ensure that protection laws are adequate and strong enough to protect the interests of all shareholders. Originality/Value: This paper is among the few studies focusing on dividend policy in Saudi Arabia. Finally, these findings suggest that the improvements in corporate laws in Saudi Arabia led to such an outcome, and it has become prevalent in dividend policy decisions and behaviors of Saudi firms.

Keywords: agency theory, Tobit, corporate governance, dividend payout, Logit

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Authors: Yuqing Zou, Chunrui Zou, Yichong Cao

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Previous research has revealed relationships between self-efficacy (SE), engagement, and academic achievement among students in Western countries, but these relationships remain unknown in college math courses among college students in China. In addition, previous research has shown that test anxiety has a direct effect on engagement and academic achievement. However, how test anxiety affects the relationships between SE, engagement, and academic achievement is still unknown. In this study, the authors aimed to explore the mediating roles of behavioral engagement (BE), emotional engagement (EE), and cognitive engagement (CE) in the association between SE and academic achievement and the moderating role of test anxiety in college math courses. Our hypotheses are that the association between SE and academic achievement was mediated by engagement and that test anxiety played a moderating role in the association. To explore the research questions, the authors collected data through self-reported surveys among 147 students at a northwestern university in China. Self-reported surveys were used to collect data. The motivated strategies for learning questionnaire (MSLQ) (Pintrich, 1991), the metacognitive strategies questionnaire (Wolters, 2004), and the engagement versus disaffection with learning scale (Skinner et al., 2008) were used to assess SE, CE, and BE and EE, respectively. R software was used to analyze the data. The main analyses used were reliability and validity analysis of scales, descriptive statistics analysis of measured variables, correlation analysis, regression analysis, and structural equation modeling (SEM) analysis and moderated mediation analysis to look at the structural relationships between variables at the same time. The SEM analysis indicated that student SE was positively related to BE, EE, and CE and academic achievement. BE, EE, and CE were all positively associated with academic achievement. That is, as the authors expected, higher levels of SE led to higher levels of BE, EE, and CE, and greater academic achievement. Higher levels of BE, EE, and CE led to greater academic achievement. In addition, the moderated mediation analysis found that the path of SE to academic achievement in the model was as significant as expected, as was the moderating effect of test anxiety in the SE-Achievement association. Specifically, test anxiety was found to moderate the association between SE and BE, the association between SE and CE, and the association between EE and Achievement. The authors investigated possible mediating effects of BE, EE, and CE in the associations between SE and academic achievement, and all indirect effects were found to be significant. As for the magnitude of mediations, behavioral engagement was the most important mediator in the SE-Achievement association. This study has implications for college teachers, educators, and students in China regarding ways to promote academic achievement in college math courses, including increasing self-efficacy and engagement and lessening test anxiety toward math.

Keywords: academic engagement, self-efficacy, test anxiety, academic achievement, college math courses, behavioral engagement, cognitive engagement, emotional engagement

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Authors: Muhammad Atif, M. Samsul Alam

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The purpose of this study is to investigate the effects of board room gender diversity on firm sustainable investment. We test the extent to which sustainable investment is affected by the presence of female directors on U.S. corporate boards. Using data of S&P 1500 indexed firms collected from Bloomberg covering the period 2004-2016, we estimate the baseline model to investigate the effects of board room gender diversity on firm sustainable investment. We find a positive relationship between board gender diversity and sustainable investment. We also find that boards with two or more women have a pronounced impact on sustainable investment, consistent with the critical mass theory. Female independent directors have a stronger impact on sustainable investment than female executive directors. Our findings are robust to different identification and estimation techniques. The study offers another perspective of the ongoing debate in the social responsibility literature about the accountability relationships between business and society.

Keywords: sustainable investment, gender diversity, environmental proctection, social responsibility

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Authors: Peter Crow

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Boards and directors have been subjects of much scholarly research and public interest over several decades, more so since the succession of high profile company failures of the early 2000s. An array of research outputs including information, correlations, descriptions, models, hypotheses and theories have been reported. While some of this research has shed light on aspects of the board–performance relationship and on board tasks and behaviours, the nature and characteristics of the supposed board–performance relationship remain undetermined. That satisfactory explanations of how boards influence company performance have yet to emerge is a significant blind spot. Yet the board is ultimately responsible for company performance, in accordance with the wishes of shareholders. The aim of this paper is to explore corporate governance and board practice through the lens of strategic management, and to take tentative steps towards a new conception of corporate governance. The findings of a recent longitudinal multiple-case study designed to explore the board’s involvement in strategic management are reported. Qualitative and quantitative data was collected from two quasi-public large companies in New Zealand including from first-hand observations of boards in session, semi-structured interviews with chief executives and chairmen and the inspection of company and board documentation. A synthetic timeline framework was used to collate the financial, board structure, board activity and decision-making data, in order to provide a holistic perspective. Decision sequences were identified, and realist techniques of abduction and retroduction were iteratively applied to analyse the multi-year data set. Using several models previously proposed in the literature as a guide, conjectures were formed, tested and refined—the culmination of which was a provisional model of how boards can influence performance via strategic management. The model builds on both existing theoretical perspectives and theoretical models proposed in the corporate governance and strategic management literature. This paper seeks to add to the understanding of how boards can make meaningful contributions to value creation via strategic management, and to comment on the qualities of directors, social interactions in boardrooms and other circumstances within which influence might be possible given the highly contingent relationship between board activity and business performance outcomes.

Keywords: board practice, case study, corporate governance, strategic management

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Authors: Omar Juhmani

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This paper examines the relation between internal corporate governance and the level of corporate compliance with mandatory IFRS disclosure requirements. The internal corporate governance is measured by board and audit committee characteristics. Using data from Bahrain Stock Exchange, the results show that board independence is positively and significantly associated with level of compliance with IFRS disclosure requirements. This suggests that internal corporate governance mechanisms are effective in the financial reporting practices by increasing the level of compliance with IFRS disclosures. Also, the results of the regression analyses indicate that two of the control variables; company size and audit firm size are significantly positively associated with the level of corporate compliance with mandatory IFRS disclosure requirements in Bahrain.

Keywords: Bahrain, board and audit committee characteristics, compliance, disclosure, IFRS

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Authors: Ndagi Salihu

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Corporate governance mechanisms are the control measures for ensuring that all the interests groups are equally represented and management are working towards wealth creation in the interest of all. Therefore, there are many empirical studies during the last three decades on corporate governance and firm performance. However, little is known about the effects of family ownership on the relationship between corporate governance and firm performance, especially in the developing economy like Nigeria. This limit our understanding of the unique governance dynamics of family ownership with regards firm performance. This study examined the impact of family ownership on the relationship between governance mechanisms and financial performance of publicly listed companies in Nigeria. The study adopted quantitative research methodology using correlational ex-post factor design and secondary data from annual reports and accounts of a sample of 23 listed companies for a period of 5 years (2014-2018). The explanatory variables are the board size, board composition, board financial expertise, and board audit committee attributes. Financial performance is proxy by Return on Assets (ROA) and Return on Equity (ROE). Multiple panel regression technique of data analysis was employed in the analysis, and the study found that family ownership has a significant positive effect on the relationships between corporate governance mechanisms and financial performance of publicly listed firms in Nigeria. This finding is the same for both the ROA and ROE. However, the findings indicate that board size, board financial expertise, and board audit committee attributes have a significant positive impact on the ROA and ROE of the sample firms after the moderation. Moreover, board composition has significant positive effect on financial performance of the sample listed firms in terms of ROA and ROE. The study concludes that the use of family ownership in the control of firms in Nigeria could improve performance by reducing the opportunistic actions managers as well as agency problems. The study recommends that publicly listed companies in Nigeria should allow significant family ownership of equities and participation in management.

Keywords: profitability, board characteristics, agency theory, stakeholders

Procedia PDF Downloads 142

Authors: Safa Abdussalam

Abstract:

Adolescence is a period of storm and stress. It is a transitional period. Adolescents undergo a lot of changes physically, emotionally and mentally during adolescence. Physical changes include puberty, sexual maturation, changes in height, weight, hormonal changes, changes in body image, changes in brain and in sexuality. Changes also occur in their cognition. According to Piaget’s theory, adolescent enter formal operational stage and engage in hypothetical-deductive reasoning. Main characteristic of adolescent cognition is adolescent egocentrism: imaginary audience and personal fable. One of the most common struggle majority of adolescents face is the conflict between parent and adolescent. They often complain that parents do not understand them/their situation. Common topics of conflict include identity crisis, issues with personal freedom and issues over personal preferences. Conflict resolution refers to solving conflicts in a healthy way. There is a lack of resources in dealing with such conflicts creatively. To deal with parent-adolescent conflict, a conflict resolution board game is designed. The board game consists of tokens, dice, 10 conflict situation cards and two conflict resolution sheets. Purpose of using a board game is to help adolescents understand the conflict situations and resolutions in a fun, creative and interactive way. It can be used for self-help or even therapists can use it in their clinical practice. The study aims to assess the effectiveness of the board game in dealing with the conflict. Experimental design will be used. Samples include 15 adolescents belonging to age group 10-19. Samples will be divided into two groups: Experimental group and control group. A pre-test and post-test will be conducted. The board game will be demonstrated to the experimental group. Results will be obtained after statistical analysis. Board games are a great way to be used with children and adolescents.

Keywords: adolescent, adolescence, parent-child conflict, conflict resolution

Procedia PDF Downloads 98

Authors: Woraprat Chaomuang, Sirikorn Sringern, Pawanrat Chamnanwongsritorn, Kridsada Luangthongkham

Abstract:

In this study, we have applied a digital scale to demonstrate the electricity concept of changing the capacity (C), due to the weight of an object, as a function of the distance between the conductor plates and the pressing down. By calibrating on standard scales with the Visual Basic program and the Arduino Uno microcontroller board, we can obtain the weight of the object from the frequency (ƒ) that is measured from the electronic circuit (Astable Multivibrator). Our results support the concept, showing a linear correlation between the frequency and weight with an equation y = –0.0112x + 379.78 and the R2 value of 0.95. In addition, the effects of silicone rods shrinkage, permittivity and temperature were also examined and have found to affect various graph patterns observed.

Keywords: Arduino Uno board, frequency, microcontroller board, parallel plate conductor

Procedia PDF Downloads 209

Authors: Gihan Thilakarathna, Fernando Ishara, Rathnayake Yasith, Bandara A. M. R. Y.

Abstract:

E-learning is a crucial component of intelligent education. Even in the midst of a pandemic, E-learning is becoming increasingly important in the educational system. Several e-learning programs are accessible for students. Here, we decided to create an e-learning framework for children. We've found a few issues that teachers are having with their online classes. When there are numerous students in an online classroom, how does a teacher recognize a student's focus on academics and below-the-surface behaviors? Some kids are not paying attention in class, and others are napping. The teacher is unable to keep track of each and every student. Key challenge in e-learning is online exams. Because students can cheat easily during online exams. Hence there is need of exam proctoring is occurred. In here we propose an automated online exam cheating detection method using a web camera. The purpose of this project is to present an E-learning platform for math education and include games for kids as an alternative teaching method for math students. The game will be accessible via a web browser. The imagery in the game is drawn in a cartoonish style. This will help students learn math through games. Everything in this day and age is moving towards automation. However, automatic answer evaluation is only available for MCQ-based questions. As a result, the checker has a difficult time evaluating the theory solution. The current system requires more manpower and takes a long time to evaluate responses. It's also possible to mark two identical responses differently and receive two different grades. As a result, this application employs machine learning techniques to provide an automatic evaluation of subjective responses based on the keyword provided to the computer as student input, resulting in a fair distribution of marks. In addition, it will save time and manpower. We used deep learning, machine learning, image processing and natural language technologies to develop these research components.

Keywords: math, education games, e-learning platform, artificial intelligence

Procedia PDF Downloads 157

Authors: M. Tomaschko

Abstract:

The integration of technology in educational settings has gained a lot of interest. Especially the use of mobile devices and accompanying mobile applications can offer great potentials to complement traditional education with new technologies and enrich students’ learning in various ways. Nevertheless, the usability of the deployed mathematics application is an indicative factor to exploit the full potential of technology enhanced learning because directing cognitive load toward using an application will likely inhibit effective learning. For this reason, the purpose of this research study is the identification of possible usability issues of the mobile GeoGebra Graphing Calculator application. Therefore, eye tracking in combination with task scenarios, think aloud method, and a SUS questionnaire were used. Based on the revealed usability issues, the mobile application was iteratively redesigned and assessed in order to verify the success of the usability improvements. In this paper, the identified usability issues are presented, and recommendations on how to overcome these concerns are provided. The main findings relate to the conception of a mathematics keyboard and the interaction design in relation to an equation editor, as well as the representation of geometrical construction tools. In total, 12 recommendations were formed to improve the usability of a mobile graphing calculator application. The benefit to be gained from this research study is not only the improvement of the usability of the existing GeoGebra Graphing Calculator application but also to provide helpful hints that could be considered from designers and developers of mobile math applications.

Keywords: GeoGebra, graphing calculator, math education, smartphone, usability

Procedia PDF Downloads 134