Search results for: senior high schools and financial education

Authors: Muktar Haruna

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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

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Authors: Robert Ogbanje Okwori

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The paper explained the causes low students’ access to university education in Nigeria and how it can be remedied. It is discovered that low students’ access to university education in Nigeria is evident despite these number of universities in the country. In 2006/2007 academic session, 806,089 sat for Joint Unified Matriculation Board Examination (JAMB) into Nigerian universities and only 123,626 (15.3%) were admitted while 2011/2012 academic session, a total of 1,493,604 candidates sat for Joint Unified Matriculation Board Examination (JAMB) into Nigerian universities and only 65,073 (43.57%) were admitted. This necessitates for the research. Therefore, the study posed the following research questions. What are causes of low students’ access to university education in Nigeria? What are the challenges of students’ access to university education in Nigeria? How can students’ access to university education in Nigeria be improved? Sample survey research design was adopted for the study. A structured questionnaire was used to gather data for the study. Six hundred and eighty (680) respondents which comprised of 100 level university students; JAMB Officers and University administrators (Vice Chancellors, Registrars and Admission Officers) were used for the study. Stratified random sampling was applied for adequate representation of respondents from universities in the six geopolitical zones of Nigeria. Mean was used to answer research questions while Kuder-Richardson formula 20 was used to check the internal consistency of the instrument. The correlation coefficient of the instrument was 0.87. The major findings include the carrying capacity of each university contributes to low students’ access to university education and academic staff were inadequate. From the analysis of the study, it is concluded that the rate of access to university education is low, therefore, every university should establish distance learning programme to reduce university admission crisis. The training infrastructure in the universities should be improved upon by the owners to increase the carrying capacity of each university.

Keywords: access, causes, low, university

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Authors: Milada Krejci, Martin Hill, Vaclav Hosek, Dobroslava Jandova, Jiri Kajzar, Pavel Blaha

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The paper declares effects of exercise intervention of the research project “Basic research of balance changes in seniors”, granted by the Czech Science Foundation. The objective of the presented study is to define predictors, which influence bio-psycho-social consequences and effects of balance ability in senior 65 years old and above. We focused on the Fall-Efficacy Scale changes evaluation in seniors. Comprehensive hypothesis of the project declares, that motion uncertainty (dyskinesia) can negatively affect the well-being of a senior in bio-psycho-social context. In total, random selection and testing of 100 seniors (30 males, 70 females) from Prague and Central Bohemian region was provided. The sample was divided by stratified random selection into experimental and control groups, who underwent input and output testing. For diagnostics the methods of Medical Anamnesis, Functional anthropological examinations, Tinetti Balance Assessment Tool, SF-36 Health Survey, Anamnestic comparative self-assessment scale were used. Intervention method called "Life in Balance" based on yoga techniques was applied in four-week cycle. Results of multivariate regression were verified by repeated measures ANOVA: subject factor, phase of intervention (between-subject factor), body fluid (within-subject factor) and phase of intervention × body fluid interaction). ANOVA was performed with a repetition involving the factors of subjects, experimental/control group, phase of intervention (independent variable), and x phase interaction followed by Bonferroni multiple comparison assays with a test strength of at least 0.8 on the probability level p < 0.05. In the paper results of the first-year investigation of the three years running project are analysed. Results of balance tests confirmed no significant difference between females and males in pre-test. Significant improvements in balance and walking ability were observed in experimental group in females comparing to males (F = 128.4, p < 0.001). In the females control group, there was no significant change in post- test, while in the female experimental group positive changes in posture and spine flexibility in post-tests were found. It seems that females even in senior age react better to incentives of intervention in balance and spine flexibility. On the base of results analyses, we can declare the significant improvement in social balance markers after intervention in the experimental group (F = 10.5, p < 0.001). In average, seniors are used to take four drugs daily. Number of drugs can contribute to allergy symptoms and balance problems. It can be concluded that static balance and walking ability of seniors according Tinetti Balance scale correlate significantly with psychic and social monitored markers.

Keywords: exercises, balance, seniors 65+, health, mental and social balance

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Authors: H. M. Anitha, Anusha N. Rao

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The current developments in technology and ideas have given entirely new dimensions to the field of research and education. New delivery methods are proposed which is an added feature to the engineering education. Particularly, more importance is given to new teaching practices such as Information and Communication Technologies (ICT). It is vital to adopt the new ICT methods which lead to the emergence of novel structure and mode of education. The flipped classroom, think pair share and peer instruction are the latest pedagogical methods which give students to learn the course. This involves students to watch video lectures outside the classroom and solve the problems at home. Students are engaged in group discussions in the classroom. These are the active learning methods wherein the students are involved diversely to learn the course. This paper gives a comprehensive study of past and present research which is going on with flipped classroom, thinks pair share activity and peer instruction.

Keywords: flipped classroom, think pair share, peer instruction, active learning

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Authors: Muhammad Mustafizur Rahaman

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Social business is a new concept in the field of Business Economics and Capitalist Economy. It has increased the importance in economic and social development in emerging economies. Professor Muhammad Yunus is the founding father of the notion. While conventional business underscores profit maximization as a core business principle, social business calls for addressing social problems at the expense of profit. This underlying principle gives social business advantageous position over conventional businesses to serve those who live at the bottom of the pyramid. It also poses grave challenges to the social business because social business sacrifices profit at one hand and seeks financial sustainability on the other. For the sake of its financial sustainability, the social business might increase the price of its product or service which might lower its social impact, thus, makes the business self-defeating. Therefore, social business should be more innovative in every business process including production, marketing, and management. Otherwise, the business is unlikely to be driven out from the society.

Keywords: innovativeness, self-defeat, social business, social problem

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Authors: Glenn Guira

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Domestic violence is an international pandemic that has affected women from all walks of life. The World Health Organization (2016), announced that recent global prevalence of violence against women indicates that 1 in 3 (35 %) women worldwide have experienced either physical and/or sexual intimate partner violence or non-partner violence in their lifetime. It further said that violence against women is a major public health problem and violations of women’s human rights. Furthermore, the agency said that the factors associated in an increased risk of experiencing intimate partner and sexual violence include low education, child maltreatment or exposure to violence between parents, abuse during childhood, attitudes accepting violence and gender inequality. This is an integrative review of domestic violence focusing on four themes namely types of domestic violence against women, predictors of domestic violence against women, effects of domestic violence against women and strategies in addressing domestic violence against women. This integrative research study was conducted to identify relevant themes on domestic violence that was conducted and published. This study is geared toward understanding further domestic violence as a public health concern. Using the keywords domestic violence, Google Scholar, MEDLINE PLUS, and Ingenta Connect were searched to identify relevant studies. This resulted in 3,467 studies that fall within the copyright year 2006 – 2016. The studies were delimited to domestic violence against women because there are other types of violence that can be committed such as senior citizens abuse, child abuse, violence against males and gay/lesbian abuse. The significant findings of the research study are the following: the forms of domestic violence against women include physical, sexual, psychological, emotional, economic, spiritual and conflict-related violence against, the predictors of domestic violence against women include demographic, health-related, psychological, behavioral, partner-related and social-stress factors, the effects of domestic violence against women include victim-related factors and child-related factors and the strategies addressing domestic violence against women include personal-related strategies, education-related strategies, health-related strategies, legal-related strategies and judicial-related strategies. Consequent to the foregoing findings, the following conclusions are drawn by the researcher that there are published researches that presented different forms, predictors, effects and strategies addressing domestic violence committed by perpetrators against women. The researcher recommended that the summarized comprehensive data should be use to educate people who are potential victims of domestic violence and that future researchers should continue to conduct research for the development of pragmatic programs aimed at reducing domestic violence.

Keywords: domestic violence, physical abuse, intimate partner violence, sexual violence

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Authors: Walaa W. Diab

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The present paper offers a fundamental critique of the macroeconomic effects of fiscal policy after it surveys the theoretical and empirical literature on the macroeconomic effects of fiscal policy. It emphasizes the importance of the fiscal policy after reviewing the revolution of almost all economic schools and bringing them in one summarized figure; the paper links the developmental role of the fiscal policy with the objectives and measures of the economic transformation. Thus, the importance of this study can be seen from several perspectives: First, it reviews the theoretical harvest of fiscal policy and provides a comparison between the main revolutionary Economic thoughts; the classical school, Keynesian school, and monetarist school. Then it turns to conclude the fiscal policy from the new consensus mainstream economic schools. Finally, the study presents grouped and classified empirical pieces of evidence as it divides those empirical studies into two groups; the first for developed economies and the second for developing ones. So the study is important also for the policymakers as well as scholars as it gives its recommendations upon the last analysis in the form of ‘policy implications’. The paper also presents a deeper look into the evaluation approaches of the macroeconomic effects of fiscal policy at the empirical level. Thus it is useful for both researchers and decision makers.

Keywords: economic transformation, fiscal policy, macroeconomic effects, public spending

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Authors: Andreas Ahrens, Jelena Zascerinska

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Emotions are crucial in online classes in adult education. Despite that, little attention was devoted to the emotional experience of being an online teacher in the field of andragogy, and the online teacher’s emotional perspectives in ever-changing environments have to be analysed. The paper aims the analysis of teachers’ emotional experience in online classes in adult education in selected European countries. The research tends to propose implications for training teachers who work in online classes in adult education. The survey was conducted in April 2022. In the selected European countries, 78 respondents took part in the study. Among them, 30 respondents represented Germany, 28 respondents participated in the study in Greece, and 20 respondents from Italy took part in the survey. The theoretical findings allow for defining teacher emotional experience. The analysis of the elements of the respondents’ emotional experience allows concluding that teachers’ attitude to online classes has to be developed. The key content for teacher training is presented. Directions for further work are proposed.

Keywords: adult education, emotions, online classes, teacher emotional experience

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Authors: M. Inbar Daeribi, Vara Leoni

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Street Library Movement has been established and started to grow in some cities in Indonesia as a social movement. In the beginning, this movement emerged as a response to Indonesian lack of reading culture. Nevertheless, this study found out that street library movement is not only a literacy movement for developing reading culture. Furthermore, this movement is also a resistance towards education system in Indonesia. Street library movement is a critical consciousness driven by autonomous working group (community) as counter-public form towards Indonesia’s education condition legitimated by the government. This study, conducted in qualitative method with street library movement in Sukabumi, West Java, Indonesia as the object of study, will examine resistance forms of this movement and its social impacts. By studying this paper, it can be explained how street library movement served as an engine for social development.

Keywords: street library movement, social movement, resistance, education system

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Authors: Anita Kéri

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Higher education marketing has been a widely researched field in recent years. Due to the increasing competition among higher education institutions worldwide, it has become crucial to target foreign students with effective marketing tools. Online marketing tools became central to attracting, retaining, and satisfying the needs of foreign students. Therefore, the aim of the current study is to reveal how the online marketing tools of a Hungarian university are perceived visually by its first-year foreign students, with special emphasis on the university webpage content. Eye-camera tracking and retrospective think-aloud interviews were used to measure visual perceptions. Results show that freshmen students remember those online marketing content more that has familiar content on them. Pictures of real-life students and their experiences attract students’ attention more, and they also remember information on these webpage elements more, compared to designs with stock photos. This research is novel in the sense that it uses eye-camera tracking in the field of higher education marketing, thereby providing insight into the perception of online higher education marketing for foreign students.

Keywords: higher education, marketing, eye-camera, visual perceptions

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Authors: Waziri Habsatu Dahiru

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This research investigated students’ perception of their reliable alliance through participation in intramural sports in Colleges of Education in Nigeria. One research question and one null hypothesis were set to achieve this objective. Nine hundred (900) copies of structured questionnaire were distributed to 15 Colleges of Education based on stratified random sampling. One sample t test was used to determine positive perception of significant reliable alliance benefits. An alpha level of 0.05 was used to either retain or reject the hypothesis postulated. It was found that, students in Colleges of Education in Nigeria do not have significant positive perception of the reliable alliance benefits through their participation in intramural sport. However, the students perceived that participation in intramural sports help in increases trust and respect for peer groups and encouraging strong attachment with team members. The researcher recommended among others that awareness programs such as workshops and seminars on students' perception of the benefits of participation in intramural sport should be regularly organized in order to boost intellectual growth, personality development, social responsibility, and appreciation of diversity.

Keywords: benefits, intramural sports, reliable alliance, colleges of education

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Authors: Aneri Mehta, Krunal Mehta

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Financial administration is part of government which deals with collection, preservation and distribution of public funds, with the coordination of public revenue and expenditure, with the management of credit operation on behalf of the state and with the general control of the financial affairs of public households. The researcher has taken the prime body of the local self government viz. Municipal Corporation. However, the number of municipal corporations in India has rapidly increased in recent years. Countries 27% of the total population are living in urban area & in recent it increasing very fast. People are moving very fast from rural area to urban area. Their demand, awareness is increasing day by day. The Municipal Corporations render many services for the development of the urban area. Thus, researcher has taken a step to know the accounting practices of the municipal corporations of Gujarat state (AMC & BMC ). The research will try to show you the status of finance of municipal corporations. Article 243(w) of the constitution of India envisaged that the state government maybe, by law , endow the municipalities with such powers and authorities as may be necessary to enable them to function as institution of self government and such law may contain provision for devolution of powers and responsibilities upon municipalities subjects to such condition as may be specified there in with respect to (i) the peroration of plans for economic development and social justice and (ii) the performance of the function and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the twelfth schedule. The three tier structure of the Indian Government i.e. Union, State & Local Self Government is the scenario of the Indian constitution. Local Self Government performs or renders many services under the direct control of state government. They (local bodies) possess autonomy within its limited sphere, raise revenue through local taxation and spend its income on local services.

Keywords: financial administration, urban local bodies, local self government, constitution

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Authors: Syeda Faiza Gardazi, Syed Ahsan Ali Gardazi, Ajmal Waheed

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The trend of overtime is increasing among workers due to more pressure to perform workloads, job insecurity, and financial issues. Overtime work affects the work-life balance conflict negatively as well positively. Work-life balance conflict has become an important issue as traditional work and family roles have changed. The purpose of the current research was to study the impact of overtime work on work-life balance conflict along with the moderating role of job satisfaction. For this purpose, data is collected from the employees working in different public and private sectors of Pakistan using simple random sampling technique. Descriptive statistics was used for data presentation and analysis. Correlation and regression analysis were used to test four research hypotheses proposed on the basis of research framework. The findings led to the acceptance of four hypotheses. The results show that high working hours and overtime in general lead to high work-life balance conflict. Moreover, job satisfaction moderates the relationship between overtime work and work-life balance conflict.

Keywords: family to work conflict, overtime work, work to family conflict, work-life balance conflict

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Authors: Manish Kumar Asthana, Alicia Bundis, Zahn Xu, Braj Bhushan

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Despite ample cross-cultural studies with emotional valence, it is unclear if the emotions are universal or particular. Previous studies have shown that the individualist culture favors high-valence emotions compared to low-valence emotions. In contrast, collectivist culture favors low-valence emotions compared to high-valence emotions. In this current study, Chinese, Mexicans, and Indians reported valence and semantic-contingency. In total, 120 healthy participants were selected by ethnicity and matched for age and education. Each participant was presented 45 non-chromatic pictures, which were converted from chromatic pictures selected from International Affective Picture Database (IAPS) belonging to five-categories, i.e. (i) less pleasant, (ii) high pleasant, (iii) less unpleasant (iv) high unpleasant (v) neutral. The valence scores assigned to neutral, less-unpleasant, and high-pleasant pictures differed significantly between Chinese, Indian, and Mexicans participants. Significant effects demonstrated from the two-way ANOVAs, confirmed main significant effects of valence (F(1,117) = 24.83, p =0.000) and valence x country (F(2,117) = 2.74, p = 0.035). Significant effects emerging from the one-way ANOVAs were followed up through Bonferroni’s test post-hoc comparisons (p < 0.01). This analysis showed significant effect of neutral (F(2,119) = 6.50, p =0.002), less-unpleasant (F(2,119) = 13.79, p =0.000), and high-unpleasant (F(2,119) = 5.99, p =0.003). There were no significant differences in valence scores for the less-pleasant and more-pleasant between participants from three countries. The IAPS norms require modification for their appropriate application in individualist and collectivist cultures.

Keywords: cultural difference, affective processing, valence, non-chromatic, international affective picture system (IAPS)

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Authors: Ons Triki, Fathi Abid

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The basic objective of this paper is twofold. It resides in designing a model for a contingent convertible lease contract that can ensure the financial stability of a company and recover the losses of the parties to the lease in the event of default. It also aims to compare the convertible lease contract on inefficiencies resulting from the debt-overhang problem and asset substitution with other financing policies. From this perspective, this paper highlights the interaction between investments and financing policies in a dynamic model with existing assets and a growth option where the investment cost is financed by a contingent convertible lease and equity. We explore the impact of the contingent convertible lease on the capital structure. We also check the reliability and effectiveness of the use of the convertible lease contract as a means of financing. Findings show that the rental convertible contract with a sufficiently high conversion ratio has less severe inefficiencies arising from risk-shifting and debt overhang than those entailed by risky debt and pure-equity financing. The problem of underinvestment pointed out by Mauer and Ott (2000) and the problem of overinvestment mentioned by Hackbarth and Mauer (2012) may be reduced under contingent convertible lease financing. Our findings predict that the firm value under contingent convertible lease financing increases globally with asset volatility instead of decreasing with business risk. The study reveals that convertible leasing contracts can stand for a reliable solution to ensure the lessee and quickly recover the counterparties of the lease upon default.

Keywords: contingent convertible lease, growth option, debt overhang, risk-shifting, capital structure

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Authors: Hajra Hussain

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Positive education, the inclusion of social, emotional and intellectual skills across a curriculum, is fundamental to the optimal functioning of young people in any society because it combines the best teaching practices with the principles of positive psychology. While learning institutions foster academic skills, little attention is being paid to the identification and development of character strengths and their integration into teaching. There is an increasing recognition of the important role education plays in equipping today’s youth with 21st century social skills. For youth to succeed in this highly competitive environment, there is a need for positive education that is focused on character strengths such as the growth of social, emotional and intellectual skills that promote the flourishing of well-rounded individuals. Character strength programs and awareness are a necessity if the human capital within a region is to be competitive, productive and happy. The Counselling & Wellbeing Centre at Amity University Dubai has consistently implemented Character Strength awareness workshops and has found that such workshops have increased student life satisfaction due to individual awareness of signature strengths. A positive education/positive psychology framework with its key focus on the development of character strengths can be fundamental to individual's confidence and self-awareness; thus allowing both optimum flourishing and functioning.

Keywords: positive psychology, positive education, strengths, youth, happiness

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Authors: Dammar Bahadur Adhikari

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Mathematics teaching begins with human civilization. The rular used to choose mathematician as prime adviser in many tribes and country. Mathematics was powerful tool for understanding economial situation and strength of rular. In ancient Nepal teaching of mathematics starts with informal education provided by religious leaders there after in modern education system seems to follow the world’s educational system. The aim of this paper is to present a brief historical background of the Nepalese mathematicians up to nineteenth century and highlight the transformation in mathematical science in the line with modern world. Secondary data and formal papers and informal publications were studied to explore the present situation of education. The study concluded that there is remarcable change in quality of education and there are sufficient human powers in the mathematical sciences in Nepal.

Keywords: human development, mathematics, Nepal, science, traditional

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Authors: Sara Fayez Fawzy Mikhael

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Inclusive education services for students with autism are still developing in Thailand. Although many more children with intellectual disabilities have been attending school since the Thai government enacted the Education for Persons with Disabilities Act in 2008, facilities for students with disabilities and their families are generally inadequate. This comprehensive study used the Attitudes and Preparedness for Teaching Students with Autism Scale (APTSAS) to examine the attitudes and preparedness of 110, elementary teachers in teaching students with autism in the general education setting. Descriptive statistical analyzes showed that the most important factor in the formation of a negative image of teachers with autism is student attitudes. Most teachers also stated that their pre-service training did not prepare them to meet the needs of children with special needs who cannot speak. The study is important and provides directions for improving non-formal teacher education in Thailand.

Keywords: attitude, autism, teachers, thailandsports activates, movement skills, motor skills

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Authors: Argyro Maria Skourmalla

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The present paper draws on the example of the University of Luxembourg as a multilingual and international setting. The University of Luxembourg, which is located between France, Germany, and Belgium, has adopted a new multilingualism policy in 2020, establishing English, French, German, and Luxembourgish as the official languages of the Institution. With around 7.000 students, more than half of which are international students, the University is a meeting point for languages and cultures. This paper includes data from an online survey that with undergraduate students from different disciplines at the University of Luxembourg. Students shared their personal experience and opinions regarding language use in this higher education context, as well as practices they use in learning in this multilingual context. Findings show the role of technology in assisting students in different aspects of learning this multilingual context. At the same time, more needs to be done to avoid an exclusively monolingual paradigm in higher education. Findings also show that some languages remain ‘unseen’ in this context. Overall, even though linguistic diversity in this University is seen as an asset, a lot needs to be done towards the recognition of staff and students’ linguistic repertoires for inclusion and education equity.

Keywords: higher education, learning, linguistic diversity, multilingual practices

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Authors: Sudheer Dhume, T. Prasad

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There are distinct signs of Business Education losing its sheen. It is more so in developing countries. One of the reasons is the value addition at the end of 2 year MBA program is not matching with the requirements of present times and expectations of the students. In this backdrop, Pedagogy Innovation has become prerequisite for making our MBA programs relevant and useful. This paper is the description and analysis of innovative Action Learning pedagogical approach adopted by a group of faculty members at NITIE Mumbai. It not only promotes multidisciplinary research but also enhances integration of the functional areas skillsets in the students. The paper discusses the theoretical bases of this pedagogy and evaluates the effectiveness of it vis-à-vis conventional pedagogical tools. The evaluation research using Bloom’s taxonomy framework showed that this blended method of Business Education is much superior as compared to conventional pedagogy.

Keywords: action learning, blooms taxonomy, business education, innovation, pedagogy

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Authors: Haoqiang Zhang

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Golf is usually defined as “a sport for the wealthy” in China. With relatively few people playing golf and having only two professional golf players nationwide, China is lagging in adopting golf as a sport. The current research used a literature review to examine the political and educational reasons behind this phenomenon. In addition, the current study compared the sports education system between U.S. and China and showed its significant role in adopting sports like golf. Lastly, the current research proposed hypothetical solutions from the educational and societal perspective on how to make China adopt golf as a global sport.

Keywords: golf education, golf in China, sports economics, sports education

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Authors: Rehan Mohammad

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Background: Improved Water, Sanitation and Hygiene (WASH) practices in schools ensure children’s health, well-being and cognitive performance. In India under various WASH interventions in schools, teachers, and other staff make every possible effort to educate children about personal hygiene, sanitation practices and harms of open defecation. However, once children get back to their families, they see other practicing inappropriate WASH behaviors, and they consequently start following them. This show disconnect between school behavior and family behavior, which needs to be bridged to achieve desired WASH outcomes. Aims and Objectives: The aim of this study is to assess the factors causing disconnect of WASH-related behaviors between school and the family of children. It also suggests behavior change interventions to bridge the gap. Methodology: The present study has chosen a mixed- method approach. Both quantitative and qualitative methods of data collection have been used in the present study. The purposive sampling for data collection has been chosen. The data have been collected from 20% children in each age group of 04-08 years and 09-12 years spread over three primary schools and 20% of households to which they belong to which is spread over three slum communities in south district of Delhi. Results: The present study shows that despite of several behavior change interventions at school level, children still practice inappropriate WASH behaviors due to disconnect between school and family behaviors. These behaviors show variation from one age group to another. The inappropriate WASH behaviors being practiced by children include open defecation, wrong disposal of garbage, not keeping personal hygiene, not practicing hand washing practices during critical junctures and not washing fruits and vegetables before eating. The present study has highlighted that 80% of children in the age group of 04-08 years still practice inappropriate WASH behaviors when they go back to their families after school whereas, this percentage has reduced to 40% in case of children in the age group 09-12 years. Present study uncovers association between school and family teaching which creates a huge gap between WASH-related behavioral practices. The study has established that children learn and de-learn the WASH behaviors due to the evident disconnect between behavior change interventions at schools and household level. The study has also made it clear that children understand the significance of appropriate WASH practices but owing to the disconnect the behaviors remain unsettled. The study proposes several behavior change interventions to sync the behaviors of children at school and family level to ensure children’s health, well-being and cognitive performance.

Keywords: behavioral interventions, child health, family behavior, school behavior, WASH

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Authors: Manmeet Kaur, Madhu Vij

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The Board of Directors in a firm performs the primary role of an internal control mechanism. This Study seeks to understand the relationship between internal governance and performance of banks in India. The research paper investigates the effect of board structure (proportion of nonexecutive directors, gender diversity, board size and meetings per year) on the firm performance. This paper evaluates the impact of corporate governance mechanisms on bank’s financial performance using panel data for 28 listed banks in National Stock Exchange of India for the period of 2008-2014. Returns on Asset, Return on Equity, Tobin’s Q and Net Interest Margin were used as the financial performance indicators. To estimate the relationship among governance and bank performance initially the Study uses Pooled Ordinary Least Square (OLS) Estimation and Generalized Least Square (GLS) Estimation. Then a well-developed panel Generalized Method of Moments (GMM) Estimator is developed to investigate the dynamic nature of performance and governance relationship. The Study empirically confirms that two-step system GMM approach controls the problem of unobserved heterogeneity and endogeneity as compared to the OLS and GLS approach. The result suggests that banks with small board, boards with female members, and boards that meet more frequently tend to be more efficient and subsequently have a positive impact on performance of banks. The study offers insights to policy makers interested in enhancing the quality of governance of banks in India. Also, the findings suggest that board structure plays a vital role in the improvement of corporate governance mechanism for financial institutions. There is a need to have efficient boards in banks to improve the overall health of the financial institutions and the economic development of the country.

Keywords: board of directors, corporate governance, GMM estimation, Indian banking

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Authors: Jun Ming Moey, Zhiyaun Chen, David Nicholson

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Bad actors are often hard to detect in data that imprints their behaviour patterns because they are comparatively rare events embedded in non-bad actor data. An unsupervised machine learning framework is applied here to detect bad actors in financial crime datasets that record millions of transactions undertaken by hundreds of actors (<0.01% bad). Specifically, the framework combines ‘shallow’ (PCA, Isolation Forest) and ‘deep’ (Autoencoder) methods to detect outlier patterns. Detection performance analysis for both the individual methods and their combination is reported.

Keywords: detection, machine learning, deep learning, unsupervised, outlier analysis, data science, fraud, financial crime

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Authors: Ratna Kuswardani

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This paper aims to study the impact of recent Global Financial Crisis (GFC) on 6 selected emerging Asian economies (Indonesia, Malaysia, Thailand, Philippines, Singapore, and South Korea). We first figure out the contagion of GFC from the US and Europe to the selected emerging Asian countries by studying the tail dependence of market stock returns between those countries. We apply the concept of Extreme Value Theory (EVT) to model the dependence between multiple returns series of variables under examination. We explore the factors causing the contagion between the regions. We find dependencies between markets that are influenced by their size, especially for large markets in emerging Asian countries that tend to have a higher dependency to the market in the more advanced country such as the U.S. and some countries in Europe. The results also suggest that the dependencies between market returns and bank stock returns in the same region tend to be higher than dependencies between these returns across two different regions. We extend our analysis by studying the impact of GFC on the systemic in the banking system. We also find that larger institution has more dependencies with the market stock, suggesting that larger size bank can cause disruption in the market. Further, the higher probability of extreme loss can be seen during the crisis period, which is shown by the non-linear dependency between the pre-crisis and the post-crisis period. Finally, our analysis suggests that systemic risk appears in the domestic banking systems in emerging Asia, as shown by the extreme dependencies within banks in the system. Overall, our results provide caution to policy makers and investors alike on the possible contagion of the impact of global financial crisis across different markets.

Keywords: contagion, extreme value theory, global financial crisis, systemic risk

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Authors: Suleiman Ahmed Badayi

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Corporate governance literature is very wide and involves several empirical studies conducted on the relationship between board structure, composition and firm performance. The separation of ownership and control in organizations were aimed at reducing the losses suffered by the investors in the event of financial scandals. This paper reviewed the theoretical and empirical literature on the relationship between board composition and its impact on firm performance. The findings from the studies provide different results while some are of the view that board structure is related to firm performance, many empirical studies indicates no relationship. However, others found a U-shape relationship between firm performance and board structure. Therefore, this study argued that board structure is not much significant to determine the financial performance of a firm.

Keywords: board structure, composition, firm performance, corporate governance

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Authors: Corlia van der Walt, Michele K. Havenga

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The study considers corporate governance regulation and practice in South African higher education institutions and makes recommendations for the improvement of current governance practices in this sector. The development of corporate governance principles and practices in South Africa, culminating in the King IV Report on Corporate Governance which was launched in November 2016, is discussed. King IV enjoys international recognition as a progressive corporate governance instrument. It was necessitated by the fundamental changes in business and society nationally and globally, as well as by the significant changes to South African company law introduced by new legislation. Corporate governance and the corporate form are narrowly associated, but there is general recognition that the principles of ethical and effective leadership are not restricted to corporations. Thus King IV was drafted with the express aim that it should apply to all organisations, regardless of their form of incorporation, and the report includes specific sector supplements in support of this aspiration. The South African higher education sector has of late been under intense scrutiny, and a few universities have been placed under administration because of poor governance practices. Universities have also been severely impacted by the consequences of what is generally known as ‘#FeesmustFall’, a student led protest movement initially aimed against the increase of fees at public universities, but which rapidly expanded to also include other concerns. It was clearly necessary to revisit corporate governance policy and practice in the sector. The review of the current higher education governance regime in light of the King IV recommendations, lessons from company law regarding the entrenchment and enforcement of corporate governance principles, and a comparison of higher education governance practices in selected other jurisdictions led to recommendations for the improvement of governance practices in South African higher education. It is further suggested that a sector supplement for higher education institutions may provide additional clarity. Some of the recommendations may be of comparative value for international higher education governance.

Keywords: committees, corporate governance, ethical leadership, higher education institutions, integrated reporting, King IV, sector supplements, sustainability

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Authors: Leonie Jooste

Abstract:

The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys.

Keywords: ethics, earnings management, corporate social responsibility, business courses.

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Authors: Sayed Jamal Ud Din Heravi

Abstract:

The development of educational institutions has an important role in the progress and advancement of the state, in the stability and security of the state and its exposure, in the flourishing of minds, in devoting the role of science, developing society, and meeting people’s desires and needs. Afghanistan is a Muslim country located in Central Asia on the borders of Pakistan, Iran, Tajikistan, and Uzbekistan, and it also borders China's Xing yang. Unfortunately, these oppressed people have been living in wars that have been going on for four decades, in which educational institutions, schools and institutes have not developed. Rather, the war destroyed the infrastructure of this country, and no city or village remained in it but tasted the bloody wars. Now with the new government, we see that many government educational institutions are closed in this country, even if the state promises that it will open them quickly. As for universities and private institutions, they work in Afghanistan diligently and diligently, and among them, there is sharp competition in the use of professors and taking advantage of the available means for the sake of knowledge. It laid the building blocks for a bright dawn in which it seeks to keep pace with the procession of development and prosperity in the world.

Keywords: Afghanistan, higher education, Herat province, opportunities, challenges

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Authors: Adi Gielgun-Katz, Alina S. Rusu

Abstract:

In the last two decades, education systems worldwide have integrated new pedagogical methods and strategies in lesson plans, such as innovative technologies, social-emotional learning (SEL), gamification, mixed learning, multiple literacies, and many others. Visual language, such as photographs, is known to transcend cultures and languages, and it is commonly used by youth to express positions and affective states in social networks. Therefore, visual language needs more educational attention as a linguistic and communicative component that can create connectedness among the students and their teachers. Nowadays, when SEL is gaining more and more space and meaning in the area of academic improvement in relation to social well-being, and taking and sharing pictures is part of the everyday life of the majority of people, it becomes natural to add the visual language to SEL approach as a reinforcement strategy for connecting education to the contemporary culture and language of the youth. This article presents a program conducted in a high school class in Israel, which combines the five SEL with photography techniques, i.e., Social-Emotional Learning Visual Empowerments (SELVEs) program (experimental group). Another class of students from the same institution represents the control group, which is participating in the SEL program without the photography component. The SEL component of the programs addresses skills such as: troubleshooting, uncertainty, personal strengths and collaboration, accepting others, control of impulses, communication, self-perception, and conflict resolution. The aim of the study is to examine the effects of programs on the level of the five SEL aspects in the two groups of high school students: Self-Awareness, Social Awareness, Self-Management, Responsible Decision Making, and Relationship Skills. The study presents a quantitative assessment of the SEL programs’ impact on the students. The main hypothesis is that the students’ questionnaires' analysis will reveal a better understanding and improvement of the five aspects of the SEL in the group of students involved in the photography-enhanced SEL program.

Keywords: social-emotional learning, photography, education program, adolescents

Procedia PDF Downloads 61