Search results for: financial mathematics

Authors: Varong Pongsai

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The objective of this paper is introducing a new method of accounting posting which is called Matrix Method Posting. This method is based on the Matrix operation of pure Mathematics. Although, accounting field is classified as one of the social-science knowledge, many of accounting operations are placed by Mathematics sign and operation. Through the operation applying, it seems to be that the operations of Mathematics should be applied to accounting possibly. So, this paper tries to over-lap Mathematics logic to accounting logic smoothly. According to the context of discovery, deductive approach is employed to prove a simultaneously logical concept of both Mathematics and Accounting. The result proves that the Matrix can be placed to operate accounting perfectly, because Matrix and accounting logic also have a similarity concept which is balancing 2 sides during operations. Moreover, the Matrix posting also has a lot of benefit. It can help financial analyst calculating financial ratios comfortably. Furthermore, the matrix determinant which is a signature operation itself also helps auditors checking out the correction of clients’ recording. If the determinant is not equaled to 0, it will point out that the recording process of clients getting into the problem. Finally, the Matrix should be easily determining a concept of merger and consolidation far beyond the present day concept.

Keywords: matrix method posting, deductive approach, determinant, accounting application

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Authors: Priscilla Eng Lian Murphy

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This study examines the nature of student conceptions of mathematics in higher education using quantitative research methods. This study validates the Short Form of Conception of Mathematics survey as well as reveals the epistemological nature of student conceptions of mathematics. Using a random sample of mathematics students in Australia and New Zealand (N=274), this paper highlighted three key findings, of relevance to lecturers in higher education. Firstly, descriptive data shows that mathematics students in Australia and New Zealand reported that mathematics is about numbers and components, models and life. Secondly, models conceptions of mathematics predicted strong examination performances using regression analyses; and thirdly, there is a positive correlation between high mathematics examination scores and cohesive conceptions of mathematics.

Keywords: higher education, learning mathematics, mathematics performances, student conceptions of mathematics

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Authors: Zafer F. Alshehri

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This paper investigated mathematics teachers' knowledge of the effective teaching strategies at the Southern Region of Saudi Arabia. Specifically, it aimed to identify a list of the effective strategies of teaching mathematics; the extent of mathematics teachers' knowledge of these strategies; and the differences (if any) of mathematics teachers' knowledge of these strategies regarding scientific degree, teaching experience, and educational sage. To achieve that, the researcher used the descriptive approach for preparing a list of effective mathematics teaching strategies and developing a questionnaire of a sample of (240) mathematics teachers. As a result, there were differences in teachers' knowledge of the effective teaching strategies, which ranked as a low, and the highest knowledge was in favor of higher degrees. In addition, there were a few recommendations and suggestions for developing mathematics teachers' knowledge of effective teaching strategies, such as involving in workshops of mathematics teaching strategies, integrating technology into mathematics teaching, and using research findings in the instruction process.

Keywords: mathematics teaching knowledge, mathematics teachers, effective mathematics teaching strategies

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Authors: Asma Alzahrani, Elizabeth Stojanovski

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This study investigated factors that influence mathematics achievement based on a sample of ninth-grade students (N  =  21,444) from the High School Longitudinal Study of 2009 (HSLS09). Key aspects studied included efficacy in mathematics, interest and enjoyment of mathematics, identity with mathematics and future utility beliefs and how these influence mathematics achievement. The predictability of mathematics achievement based on these factors was assessed using correlation coefficients and multiple linear regression. Spearman rank correlations and multiple regression analyses indicated positive and statistically significant relationships between the explanatory variables: mathematics efficacy, identity with mathematics, interest in and future utility beliefs with the response variable, achievement in mathematics.

Keywords: Mathematics achievement, math efficacy, mathematics interest, factors influence

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Authors: Felicitas Pielsticker, Christoph Pielsticker, Ingo Witzke

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Many people know ‘Mathematics needs practice!’ statement or similar ones from their mathematics lessons. It seems important to practice when learning mathematics. At the same time, it also seems important to practice how to learn mathematics. This paper places neuroscientific-radiological findings on “practicing” while learning mathematics in a context of mathematics education. To accomplish this, we use a literature-based discussion of our case study on practice. We want to describe neuroscientific-radiological findings in the context of mathematics education and point out stimulating connections between both perspectives. From a connective perspective we expect incentives that lead discussions in future research in the field of mathematics education.

Keywords: functional magnetic resonance imaging, fMRI, education, mathematics learning, practicing

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Authors: Abubakar Attahiru

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Mathematics plays an important role in the real situation. The development of the study of mathematics is a result of the needs of man to survive and interact with one another in society. Mathematics is the universal language that is applied in almost every aspect of life. Mathematics gives us a way to understand patterns, define relationships, and predict the future. The changes in the content and methods of studying mathematics follow the trends in societal needs and developments. Also, the developments in mathematics affect the developments in society. Generally, education helps to develop society while the activities and needs of the society dictate e educational policy of any society. Among all the academic subjects studied at school, mathematics has distinctly contributed more to the objectives of general education of man than any other subject. This is a result of the applications of mathematics to all spheres of human endeavors’. This paper looks at the meaning of the basic concepts of mathematics, science, and technology, the application of mathematics in a real-life situation, and their relationships with society. The paper also shows how mathematics, science, and technology affect the existence and development of society and how society determines the nature of mathematics studied in society through its educational system.

Keywords: application, mathematics, real life, situation

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Authors: Asia Majeed

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The learning of mathematics in science, engineering and social science programs can be enhanced through practical problem-solving techniques. The instructors can design their lessons with some strategies to improve students’ educational needs and accomplishments in mathematics classrooms. The use of technology in class problem solving and application sessions can enhance deep understanding of mathematics among students. As mathematician, we believe in subject specific and content-driven teaching methods. Through technology the relationship between the physical problems and the mathematical models can be analyzed. This paper is about selective use of technology in mathematics classrooms and helpful to others mathematics instructors who wishes to improve their traditional teaching techniques to improve students’ attitude in learning mathematics. These techniques corpus can be used in teaching large mathematics classes in science, technology, engineering, and social science.

Keywords: attitude in learning mathematics, mathematics, non-mathematics undergraduate students, technology

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Authors: Saeed Seyed Agha Banihashemi

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The history of mathematics as one of the trends in the field of mathematics has special importance and in most of the important universities of the world, this trend in the field of mathematics is taught and researched. In teaching the history of mathematics and mathematics books, special attention is paid to the scientific works of the four Greek-Indian-Islamic and European civilizations, although the history of mathematics in China and East Asia is a special category due to its ancient civilization. In this article, while examining mathematics in the Islamic empire, the factors of the scientific rise and fall of the Islamic empire, which can include mathematics, have been studied. In this article, according to my own research and other sources mentioned s, It is believed the factors of scientific rise and fall in the Islamic Empire.

Keywords: history of mathematics, alkandi, cryptology, manuscripts

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Authors: Gohar Marikyan

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This article is about investigating how to effectively use visuals in teaching introductory mathematics. The analysis showed the use of visuals in teaching introductory mathematics can be an effective tool for enhancing students’ learning and engagement in mathematics. The use of visuals was particularly effective for teaching concepts of numbers, operations with whole numbers, and properties of operations. The analysis also provides strong evidence that the effectiveness of visuals varied depending on the way the visuals are used. Furthermore, the analysis revealed that the use of visuals in mathematics instruction had a positive impact on student’s attitudes toward mathematics, with students showing higher levels of motivation and enjoyment in mathematics classes.

Keywords: analytical thinking skills, instructional strategies with visuals, introductory mathematics, student engagement and motivation

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Authors: Vasiliki A. Tzora, Nikolaos D. Philippas

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The paper measures the financial literacy of youth in Greece derived from the examined aspects of financial knowledge, behaviours, and attitudes that high school students performed. The findings reveal that less than half of participant high school students have an acceptable level of financial literacy. Also, students who are in the top of their class cohort exhibit higher levels of financial literacy. We also find that the father’s education level has a significant effect on financial literacy. Students who keep records of their income and expenses are likely to show better levels of financial literacy than students who do not. Students’ perception/estimation of their parents’ income changes is also related to their levels of financial literacy. We conclude that financial education initiatives should be embedded in schools in order to embrace the young generation.

Keywords: financial literacy, financial knowledge, financial behaviour, financial attitude, financial wellbeing, 15-year-old students

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Authors: Fahad Suleiman

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The aim of this paper is to study students’ view on mathematics learning in Katsina State Senior Secondary Schools of Nigeria, such as their conceptions of mathematics, attitudes toward mathematics learning, etc. A questionnaire was administered to a random sample of 1,225 senior secondary two (SS II) students of Katsina State in Nigeria. The data collected showed a clear picture of the hurdles that affect the teaching and learning of mathematics in our schools. Problems such as logistics and operational which include shortage of mathematics teachers, non–availability of a mathematics laboratory, etc. were identified. It also depicted the substantial trends of changing views and attitudes toward mathematics across secondary schools. Students’ responses to the conception of mathematics were consistent and they demonstrated some specific characteristics of their views in learning mathematics. This survey has provided useful information regarding students’ needs and aspirations in mathematics learning for curriculum planners and frontline teachers for future curriculum reform and implementation.

Keywords: attitudes, mathematics, students, teacher

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Authors: Barbora Chmelíková

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Financial literacy is a widely discussed topic on the national and international level by governments, organizations and academia. For this reason this study analyses financial knowledge, financial behavior and financial attitudes of students of finance. The aim of the paper is to determine whether the financial literacy of university students studying finance differs from the level of financial literacy in selected OECD countries. The research was conducted at Masaryk University in the Czech Republic. The empirical study comprises questions related to several aspects of financial literacy, as well as socio-demographic data enabling more thorough analysis. The results indicate that improvement in financial literacy of university students is still required, even though their major is finance related.

Keywords: financial literacy, financial behavior, personal finance management, university students

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Authors: Barbora Chmelikova

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Current financial markets offer a wide range of financial products to the consumers. However, access to the financial products is not always provided or guaranteed, particularly in less developed countries. For this reason, financial inclusion is an important component in the modern society. This paper investigates financial inclusion and what financial products are held by university students majoring in finance fields. The OECD methodology was used to examine the awareness and use of financial products. The study was conducted via online questionnaire at Masaryk University in the Czech Republic among finance students. The results show that the students use current and savings accounts more than any other financial products.

Keywords: financial inclusion, financial products, personal finance, university students

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Authors: Sharon K. O'Kelley

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At the heart of mathematics education is the concept of communication which many teachers envision as the influential dialogue they conduct with their students. However, communication in the mathematics classroom operates in different forms at different levels, both externally and internally. Specifically, it can be a central component in the building of critical thinking skills that requires students not only to know how to communicate their solutions to others but that they also be able to navigate their own thought processes in search of those solutions. This paper provides a review of research on the role of communication in the building of critical thinking skills in mathematics with a focus on the problem-solving process and the implications this interplay has for the teaching and learning of mathematics.

Keywords: communication in mathematics, critical thinking skills, mathematics education, problem-solving process

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Authors: Saeed Rabea Baatwah, Zalailah Salleh, Norsiah Ahmad

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This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and non-accounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has financial expertise. This study is among the first to comprehensively prove that audit committee chair with financial expertise contributes to the quality of financial reporting in emerging market.

Keywords: audit committee, chair with financial expertise, timeliness of financial reporting, Oman

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Authors: Judit Nagy

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Many scientific studies claim that financial education should start as early as possible. Children are much more capable of and willing to absorb new concepts than adults. If we introduce children to financial knowledge early, their behaviour and attitudes to this subject will change, increasing later success in this area of life. However, poor financial decisions may entail severe consequences, not only to individuals but even to the wider society. Good financial decisions and economic attitudes may contribute to economic growth and well-being. Whilst in several countries, education about financial awareness and fundamentals is available, the understanding and acquisition of complex economic knowledge and the development of children’s independent problem-solving skills are still lacking. The results suggest that teaching economic and financial knowledge through accounting and making lectures interactive by using special tools of positive education is critical to stimulating children’s interest. Eighty percent of the students in the study liked the combined and interactive lecture. Introducing this kind of knowledge to individuals is a relevant objective, even at the societal level.

Keywords: positive psychology, education innovation, primary school, gender, economics, accounting, finance, personal finance, mathematics, economic growth, well-being, sustainability

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Authors: Prasansha Kumari

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Financial Literacy is the possession of knowledge and understanding of financial matters. Financial Literacy often entails the knowledge of properly making decisions pertaining to certain personal financial areas like real estate, insurance investing, and savings. This paper intends to identify and analyze the financial knowledge among university undergraduates by using 200 undergraduates in four faculties of University of Kelaniya, Sri Lanka. Collected data will be analyzed by descriptive research method using SPSS package. Expected outcomes are considerable percentage of undergraduates have basic knowledge on financial matters while it has a law percentage for advanced financial literacy among undergraduates. Students from faculty of Commerce and Management and Science have good understanding about financial matters than undergraduates in other two faculties

Keywords: advanced finance, undergraduates, financial literacy, savings

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Authors: Laura de Zwaan, Tracey West

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There is a sustained observable gender gap in financial literacy, with females consistently having lower levels than males. This research explores the knowledge and experiences of high school students in Australia aged 14 to 18 in order to understand how this gap can be improved. Using a predominantly qualitative approach, we find evidence to support impacts on financial literacy from financial socialization and socio-economic environment. We also find evidence that current teaching and assessment approaches to financial literacy may disadvantage female students. We conclude by offering recommendations to improve the way financial literacy education is delivered within the curriculum.

Keywords: financial literacy, financial socialization, gender, maths

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Authors: Seyed Sajjad Habibi

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The aim of this study is to investigate the impact of global financial crises and corporate financial crisis on tax evasion of companies listed on the Tehran Stock Exchange. For this purpose, panel data in the periods of financial crisis period (2007 to 2012) and without a financial crisis (2004, 2005, 2006, 2013, 2014, and 2015) was analyzed using multivariate linear regression. The results indicate a significant relationship between the corporate financial crisis (bankruptcy risk) and tax evasion in the global financial crisis period. The results also showed a significant relationship between the corporate bankruptcy risk and tax evasion in the period with no global financial crisis. A significant difference was found between the bankruptcy risk and tax evasion in the period of the global financial crisis and that with no financial crisis so that tax evasion increased in the financial crisis period.

Keywords: global financial crisis, corporate financial crisis, bankruptcy risk, tax evasion risk, emerging markets

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Authors: Zouari Ezzeddine, Ghraieb Ikram

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From the results of the academic literature which evokes the limitations of previous studies, this article shows the reasons for multidimensionality Prediction of financial bubbles. A new framework for modeling study predicting financial bubbles by linking a set of variable presented on several dimensions dictating its multidimensional character. It takes into account the preferences of financial actors. A multicriteria anticipation of the appearance of bubbles in international financial markets helps to fight against a possible crisis.

Keywords: classical measures, predictions, financial bubbles, multidimensional, artificial neural networks

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Authors: Dong-Joong Kim, Sangho Choi, Woong Lim

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This paper discusses Sfard’s commognitive approach and provides an empirical study as an example to illustrate the theory as method. Traditionally, research in mathematics education focused on the acquisition of mathematical knowledge and the didactic process of knowledge transfer. Through attending to a distinctive form of language in mathematics, as well as mathematics as a discursive subject, alternative views of making meaning in mathematics have emerged; these views are therefore “critical,” as in critical discourse analysis. The commognitive discourse analysis method has the potential to bring more clarity to our understanding of students’ mathematical thinking and the process through which students are socialized into school mathematics.

Keywords: commognitive framework, discourse analysis, mathematical discourse, mathematics education

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Authors: Fredrick Olatunji Ajegbomogun, Clement Ola Adekoya

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Mathematics has, for ages, been an essential subject in the education curriculum across the globe. The word mathematics scares the majority of undergraduate students and even more library and information science (LIS) students who have not seen the pertinence of the subject to their academic pursuits. This study investigated mathematics anxiety and attitudes among LIS undergraduate students in Nigerian universities. The study adopted a descriptive survey research design. Multi-stage and convenient sampling techniques were used for the study. Data were collected using a questionnaire and analyzed using descriptive statistical tools. It was found that mathematics is important in LIS education. The students displayed a high level of anxiety toward mathematics. The students have a negative attitude toward mathematics. However, the hypotheses tested revealed that while the LIS female undergraduate students displayed low levels of anxiety and a positive attitude toward mathematics, the level of anxiety of the male undergraduate students was high, and their attitude toward mathematics was negative. It was recommended that LIS undergraduate students develop a positive attitude towards mathematics and appreciate that the paradigm shift in the practice of librarianship is towards mathematics as a way of developing technological tools (hardware and software) to facilitate the effective delivery of library services.

Keywords: anxiety, attitude, library and information science, mathematics anxiety, undergraduate students, Nigerian universities

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Authors: Odunayo E. Popoola, Charles A. Aladesaye, Sunday O. Gbenro

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The study investigated the impact of technological advancement on the academic performance of Mathematics students in tertiary institutions in Ekiti State, Nigeria. The quasi-experimental research design was adopted for the study. The population for the study consisted of all the 100 level undergraduates and all Mathematics lecturers in the Department of Mathematics in all the five tertiary institutions in the State. The sample of this study was made of one hundred (100) students and fifty (50) lecturers randomly selected using stratified sampling technique. Hypotheses were postulated to find out whether (i) advancement in technology influences the academic performance of students in Mathematics (ii) teaching method and gender disparity influences the academic performance of students in Mathematics. The study revealed that teaching method, gender, and technology influence academic performance of students in Mathematics. Based on the findings, it is recommended that curriculum and assessment in school Mathematics should explicitly require that all undergraduate become proficient in using digital technologies for mathematical purposes so as to enhance the better performance of students in Mathematics.

Keywords: mathematics, performance, tertiary institutions, technology

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Authors: Eunsup Daniel Shim, Jooh Lee

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The US financial crisis of 2008 and subsequent Global Financial Crisis were considered by many economists the worst financial crisis since the Great Depression of the 1930s. As a results, Dodd-Frank Act has passed and aims '(1) to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end "too big to fail", (2) to protect the American taxpayer by ending bailouts, (3) to protect consumers from abusive financial services practices, and for other purposes.' The enactment of Dodd-Frank Act, in part, intended to significantly influence accountability on executive compensation especially for the financial institutions. This paper empirically investigates the changes in Financial CEOs’ compensation since the Financial Crisis of 2008. Our findings show that in the post- Financial Crisis period financial leverage is significant factor influencing the CEOs’ total compensation. In addition market based performance such as stock price and market-to-book ratio shows significant positive relationship with CEO compensation. This change can be interpreted an attempt to reduce opportunistic behavior of top executives after the financial crisis and the enactment of the Dodd-Frank Act.

Keywords: financial CEO compensation, firm performance, financial crisis of 2008, dodd-frank act

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Authors: Huseyin Demir

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This article is the results of a quantitative research about the effects of using interactive whiteboards in high school mathematics classroom. The aim of this article is to investigate the effects of using interactive whiteboards in high school mathematics classrooms. During the article the following questions are answered: 'What can we do with an interactive whiteboard?' and 'Do we really need those properties of the interactive whiteboard?' For the research part of the article, two groups of lessons are executed in Private Demirel College. In the first 6 weeks, the topics are taught on a normal blackboard. Starting from seventh week, we have used interactive whiteboard in the mathematics lessons. At the end of an eight week lectures with interactive whiteboards, a questionnaire is prepared and executed for the students. In the questionnaire 10 questions were asked about the benefits and differences of using the interactive whiteboards in mathematics lessons. By looking at the conclusion of the results of questionnaire and some discussions with the students we found some useful benefits of the usage of interactive whiteboards in mathematics lessons. This article will be helpful for the high school mathematics teachers.

Keywords: mathematics education, interactive whiteboard, blackboard, using interactive whiteboard in mathematics lessons

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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: Krongthong Khairiree

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The purpose of this research study is to explore mathematics project-based learning approach and the use of technology in the context of school mathematics in Thailand. Data of the study were collected from 6 sample secondary schools and the students were 6-14 years old. Research findings show that through mathematics project-based learning approach and the use of GSP, students were able to make mathematics learning fun and challenging. Based on the students’ interviews they revealed that, with GSP, they were able to visualize and create graphical representations, which will enable them to develop their mathematical thinking skills, concepts and understanding. The students had fun in creating variety of graphs of functions which they can not do by drawing on graph paper. In addition, there are evidences to show the students’ abilities in connecting mathematics to real life outside the classroom and commercial products, such as weaving, patterning of broomstick, and ceramics design.

Keywords: mathematics, project-based learning, Geometer’s Sketchpad (GSP), commercial products

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Authors: Zaiton Osman, Phang Ing, Azaze Azizi Abd Adis, Izyanti Awg Razli, Mohd Rizwan Abd Majid, Rosle Mohidin

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This study is conducted to investigate the level of financial literacy among students taking Financial Management and Banking in Universiti Malaysia Sabah, Malaysia. Students are asked to answer basic financial literacy questions in their first class before study commence and the similar questions were given in their final week of study (after 14 weeks of study duration). The comparison on their level of financial literacy will be examined. This study is expected to yields the following findings; firstly, comparison of the level of financial literacy 'before and after' courses in finance being introduced can be revealed. Secondly, it will provide suggestion on improving the standard of teaching and learning in financial management and banking courses and lastly it will help in identifying financial courses that are important in improving the level of financial literacy among students in Malaysia.

Keywords: financial literacy, university students, personal financial planning, business and management engineering

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Authors: Li Yong

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Using the data of 135 financial institutions in China from 2018 to 2022, this paper deeply analyzes the underlying theoretical mechanism of artificial intelligence (AI) technology promoting financial development and examines the impact of AI technology on the digital transformation performance of financial enterprises. It is found that the level of AI technology has a significant positive impact on the development of finance. Compared with the impact on the expansion of financial scale, AI technology plays a greater role in improving the performance of financial institutions, reflecting the trend characteristics of the current AI technology to promote the evolution of financial structure. By investigating the intermediary transmission effects, we found that AI technology plays a positive role in promoting the performance of financial institutions by reducing operating costs and improving customer satisfaction, but its function in innovating financial products and mitigating financial risks is relatively limited. In addition, the promotion of AI technology in financial development has significant heterogeneity in terms of the type, scale, and attributes of financial institutions.

Keywords: artificial intelligence technology, financial development, China, heterogeneity

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Authors: Larry Wang

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The aim of this paper is to demonstrate how an online homework system is integrated in teaching and learning mathematics and how it improves the student success rates in some gateway mathematics courses. WeBWork provided by the Mathematical Association of America is adopted as the online homework system. During the period of 2010-2015, the system was implemented in classes of precalculus, calculus, probability and statistics, discrete mathematics, linear algebra, and differential equations. As a result, the passing rates of the sections with WeBWork are well above other sections without WeBWork (about 7-10% higher). The paper also shows how the WeBWork system was used.

Keywords: gateway mathematics, online grading, pass rate, WeBWorK

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