bluuebunny/crossref_metadata_2025_split huggingface dataset:
CORPORATE GOVERNANCE MECHANISM AND ACCOUNTING CONSERVATION OF LISTED MANUFACTURING COMPANIES IN NIGERIA
Authors: Ukpong Eno G. , Abuaja Hycienth C. , Ukpe Essien A. 
Published: December 2023

<p>This study assessed the relationship between Corporate Governance Mechanism (CGM) and Accounting conservation of selected listed companies in Nigeria. The study adopted an expo-facto research design. The population of the study was 57 companies listed on the Nigeria Exchange group. The sample was determined using Taro Yamane formula which gave a sample size of 25 companies. The study covered the period 2007 to 2021 financial year. The study used secondary data. The data were analyzed using descriptive statistics and linear regression analysis. The result of the analysis shows that the effect of Board Size on the accounting conservatism of listed manufacturing firms in Nigeria is statistically significant. Board independence has a significant influence on the accounting conservatism of listed manufacturing firms in Nigeria. It was recommended that companies should avoid small board sizes and target maintaining the optimal number of members on their boards consistent with governance codes of practice. Evidence from this study shows that large board size has significant positive trade-off on accounting quality and conservatism.</p><p><strong>JEL:</strong> M14, M40, M41, M42, M49</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0017/a.php" alt="Hit counter" /></p>
EFFECTS OF FINANCIAL SOURCES AND SOCIO-CULTURAL FACTORS ON PERFORMANCE OF WOMEN-OWNED MANUFACTURING ENTERPRISES IN KISUMU CITY COUNTY, KENYA
Authors: Otieno Julia Adongo , Wawire Nelson 
Published: December 2023

<p>Women-owned enterprises play a significant role in contributing to a country's Gross Domestic Product (GDP) by creating employment opportunities. However, the manufacturing sector in Kisumu City County, has witnessed poor performance, coupled with less than 10 percent of the women participating in this sector. Despite this poor performance and low participation rate, there has been limited exploration into the factors influencing the performance of women exclusively within this sector. Therefore, the study aimed to determine the effects of financial sources and socio-cultural factors on the performance of women-owned manufacturing enterprises. The study employed a descriptive research design. Data was gathered through a questionnaire administered to 48 women selected using a simple random sampling technique. Descriptive and inferential statistics were applied to analyze the data using Excel and STATA Software. The results of multiple regression analysis established that women who secured funding from banks during shortages and initial capital depicted high performance. Additionally, factors such as household size, spousal decision-making regarding property utilization, and spousal control over the enterprise earnings had a negative effect on the performance of women-owned manufacturing enterprises in this County. <em>Top of Form</em>The study recommends that policies need to be formulated to finance informal sectors such as <em>Chamas </em>where the majority of women prefer to increase the amount of loan accessed. Additionally, women should acquire more advanced entrepreneurial skills that are instrumental in making independent decisions and having better control over productive resources without utterly relying on their spouses.</p><p><strong> </strong></p><p><strong>JEL</strong>: L60; M10</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0046/a.php" alt="Hit counter" /></p>
FOREIGN DIRECT INVESTMENT DETERMINANTS IN THE PHILIPPINES
Authors: Sabado Jesson Rey F. , Garcia Precious Grace Angelika T. , Formentera Jonica B. , Arcebal Glydelyn S. 
Published: December 2023

<p>Foreign direct investment (FDI) significantly boosts one country's economy and development, including the Philippines. The Philippines has continuously pursued policies to attract FDI inflows to promote economic growth, generate employment, and improve technical skills. This study is to determine the Foreign Direct Investment determinant of the Philippines, present the real GDP growth, industry value added, and real exchange rate of foreign direct investment in the Philippines from 1970 to 2020, and provide empirical evidence of foreign direct investment and the following determinants. Data on real GDP growth, industry value added, real exchange rate, and FDI of the Philippines from 1970 to 2020 are sourced from the World Bank data. The Ordinary Least Squares (OLS) regression analysis identify factors that significantly affect the FDI inflows in the Philippines. Results indicated that the real exchange rate affects the FDI inflows in the Philippines. These determinants have p-values that are lower than the 5% significance level. Thus, understanding these determinants can assist policymakers and investors in making sound choices to encourage and sustain FDI inflows, which can contribute to the Philippines' economic progress and prosperity.</p><p><strong> </strong></p><p><strong>JEL</strong>: F20; F21; F30</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0011/a.php" alt="Hit counter" /></p>
ANALYSIS OF PLANNING, BUDGETING AND ACCOUNTING FUNCTIONS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEMS (IFMIS) AND PUBLIC FUNDS MANAGEMENT IN THE LOCAL GOVERNMENT - THE CASE OF NYAMASHEKE DISTRICT, RWANDA
Authors: Ingabire Aline , Luwesi Cush Ngonzo , Abdoulaye Mohamed Diarra , Modeste Izerimana 
Published: December 2023

<p>The study entitled “Analysis of planning, budgeting and accounting functions of Integrated Financial Management Information Systems (IFMIS) and public funds management in the local government. Case of Nyamasheke District, Rwanda (2015-2022)” was conducted to achieve three specific objectives such as: to analyze the significance of IFMIS planning function on public fund management in Nyamasheke District, to assess the significance of IFMIS budgeting function on public fund management in Nyamasheke District and to examine the significance of IFMIS accounting function on public fund management in Nyamasheke District. To achieve study objectives, the study used descriptive, quantitative, and correlative research designs. Primary data and secondary data also were used. Primary data were collected from 152 staff in Nyamasheke district who have relation to the IFMIs use and management from different entities from district to sector level. Data collection was done using a questionnaire and documentation. Data analysis was done with the support of SPSS version 20 to generate a linear regression model and bivariate correlation model as well as descriptive statistics. The study findings show that the model had an F ratio of 42.474 and the P value was 0.000&lt;0.000, signifying that the F ratio was statistically significant, therefore the overall regression model for all the variables tested was statistically significant and can be used for prediction at 5% significant level. This further indicates that the predictor variables (Planning (P), Budgeting (B), and Accounting (A) used in this study as IFMIS functions are statistically significant to the public fund management in Nyamasheke District. Therefore, the formulated Null Hypothesis stating that there is no significant influence of IFMIS planning, budgeting, and accounting IFMIS functions on the public fund management in Nyamasheke District, failed to be accepted in favor of the alternative hypothesis or its opposite. The conclusion of the study relies on the acceptance or failure to accept study hypothesizes. Based on the H0 or Null Hypothesis “There is no significant influence of IFMIS planning, budgeting, and accounting IFMIS functions on the performance of public fund management in Nyamasheke District” the results show that the planning, budgeting, and accounting as IFMIS functions each contribute 68% to the implementation of public funds management in the local government, case of Nyamasheke District. Due to that, the conclusion relies on the rejection of the Null Hypothesis and considers the alternative hypothesis or its opposite.</p><p> </p><p><strong>JEL: </strong>M10; M40; M41</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0057/a.php" alt="Hit counter" /></p>
EFFECTS OF CAPITAL STRUCTURE ON AGENCY COSTS IN COMMERCIAL AND SERVICES COMPANIES LISTED AT THE NAIROBI SECURITIES EXCHANGE IN KENYA
Authors: Mukoma Patrick Kinyua , Kung’u James N. , Gichuhi David M. 
Published: December 2023

<p>Academic and business research has focused on the competing interests of shareholders and managers, as well as the resulting agency fees. It is well known that managers have a strong desire to advance their own interests, such as their pay, the size of their companies, and the value of their securities. According to agency theory, shareholders will pay agency costs in order to reduce these conflicts. According to the free cash flow principle, when a company creates considerable free cash flow, there are significant agency conflicts between stockholders and executives. A number of empirical studies have proposed solutions to this problem, one of which is the use of a capital structure. Numerous studies on the effect of capital structures on agency costs have been conducted, with varying degrees of success. However, the majority of these studies took place in industrialized nations. The primary goal of this study, which lasted from 2012 to 2018, was to determine how capital configuration affected agency expenses in Kenyan commercial and service firms that were listed on the Nairobi Securities Exchange. The study's specific goals included investigating the effects of equity on agency costs, retained earnings on agency costs, long-term debt on agency costs, and firm size as a moderator of the effects of investment configuration on agency costs. A descriptive research method was used in this study to provide a thorough examination of the relationship between capital structure and agency costs. To collect the required seven-year panel data from the entire population of firms, the Nairobi Securities Exchange, the Capital Market Authority's data banks, and the firms' websites were used. These data were then examined at two levels of statistics: descriptive statistics and inferential statistics. In Kenyan commercial and service firms, variations in equity capital, retained earnings, and long-term debts jointly accounted for 65.9% of the variations in agency costs, according to the regression results.</p><p><strong>JEL:</strong> E22; G31; L10</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0075/a.php" alt="Hit counter" /></p>
LEVERAGING READ-ALOUD INSTRUCTIONAL STRATEGY (RAIS) FOR ENHANCING ENGLISH READING FLUENCY, ANXIETY, AND CONFIDENCE OF EFL CHINESE UNDERGRADUATES: A QUASI-EXPERIMENTAL MULTI-GROUP DESIGN
Authors: Wei Li-Wei 
Published: December 2023

<p>The perennial challenge of reading fluency, notably profound among Asian EFL learners, stems largely from linguistic disparities, conventional teaching paradigms, and ingrained cognitive practices. This study critically investigates the challenges Chinese undergraduates face with English reading fluency, notably due to linguistic disparities and historically rooted teaching methodologies. Leveraging the Read-Aloud Instructional Strategy (RAIS), this quasi-experimental study sampled 73 students from a private university in Thailand. Baseline assessments depicted similar fluency levels across groups. Post-intervention, the instructor-centered approach demonstrated profound efficacy, with the mean fluency score soaring to 4.35, compared to the student-centered mean of 2.69 and the near-static comparison group at 2.04. Additionally, confidence metrics evinced a remarkable ascent to 3.46 for the instructor-led group, a notable rise to 2.19 for the student-centered cohort, juxtaposed against the comparison group's minimal shift to 1.71. Furthermore, the instructor-centered method substantially ameliorated reading anxiety (d=1.378) and showcased stronger, albeit weak to moderate, post-intervention correlations between fluency, confidence, and anxiety. This comprehensive study underscores the transformative potential of RAIS, particularly the instructor-centered paradigm, in concurrently augmenting reading fluency, confidence, and reducing anxiety among Chinese EFL undergraduates. The implications herein suggest the exigency of reassessing prevalent pedagogical methodologies in Asian EFL environments.</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0051/a.php" alt="Hit counter" /></p>
THE REALITY OF SELF-STUDYING AMONG ENGLISH-MAJORED STUDENTS AT A PUBLIC UNIVERSITY IN VIETNAM
Authors: Nghia Nguyen Trong , Trang Bui Thi Thu 
Published: December 2023

<p>This research was conducted to explore the current state of self-study among English-majored students to review their learning preferences and propose solutions to enhance their English self-study outside the classroom which is beneficial to their language proficiency and academic achievement. To collect sufficient quantitative data, a questionnaire was delivered to one hundred English-majored students at a public university in Ho Chi Minh City. The results show the diversity in how the students select time, forms, self-study sources, places, and contents, revealing their flexibility and commitment to self-study. It is also notable that all of the students, even those with decent self-study, acknowledge the vital role of teachers in the journey of learning English. Overall, the findings have provided readers the diverse insights on how to utilize self-learning strategies effectively while still emphasizing the indispensable role of teachers.</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0567/a.php" alt="Hit counter" /></p>
ACCLIMATIZATION TO PROFESSIONAL ETHICAL STANDARDS BY ACADEMIC STAFF IN NIGERIA’S TERTIARY INSTITUTIONS OF LEARNING
Authors: Idhalama Ogagaoghene Uzezi , Aluede Oyaziwo , Kikelomo Oluwayemisi Adedotun 
Published: December 2023

This article investigated the extent to which academic staff completes their course outlines before examinations; the state of harassment of students by academic staff; the rate at which examination questions are leaked to students by academic staff; the rate at which academic staff is involved in issues of plagiarism and the level of fair evaluation and non-discrimination of students by academic staff. The study used the descriptive (survey) research design. A total of 171 academic staff selected through convenience sampling participated in the study. The instrument used in this study was constructed by current researchers, which was content validated and it also yielded a reliability co-efficient of 0.81. Findings revealed that the majority of the lecturers in Nigerian tertiary institutions ensured that they complete their course outlines before final examinations, and are not found wanting in terms of harassing their students in any form. The study further revealed that the rate at which examination questions are leaked to students by academic staff remains very low. Based on the findings, it is therefore recommended that workshops on ethics be organized for academic staff that will be geared towards helping to bring to zero level incidence of unethical activities in tertiary institutions of learning in Nigeria.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0046/a.php" alt="Hit counter" /></p>
INFLUENCE OF HEADTEACHERS’ LEADERSHIP STYLES ON STUDENTS’ ACADEMIC PERFORMANCE IN PUBLIC SECONDARY SCHOOLS IN DODOMA URBAN DISTRICT, TANZANIA
Authors: Njuu Donasiana Birgita , Njihia Rose , Mwal’wa Shem 
Published: December 2023

The quality of education in Tanzania has declined over the past five years with unsatisfactory results recorded in summative evaluation. The purpose of the study is to assess the influence of head teachers’ leadership styles on students’ academic performance in Dodoma Urban District Council, Tanzania. The specific objectives of this study were to determine the influence of head teachers’ supportive leadership style on students’ academic performance and to assess the influence of head teachers’ participative leadership style on students’ academic performance in public secondary schools in Dodoma Urban District Council, Tanzania. The study adopted a mixed research approach. Specifically, the researcher adopted a concurrent mixed-method design. The target population for this study consisted of seven (7) head teachers and 110 teachers from seven (7) public secondary schools in Dodoma Urban District. The study used proportionate random sampling and purposive sampling to sample respondents. A closed and open-ended questionnaire was used on teachers and interviews were used on head teachers. The study employed Statistical Package of Social Science (SPSS) version 26, to analyze quantitative data which was generated by the use of frequencies, tables, and percentages. The analysis of the interviews involved reading the transcript, annotating the transcript, conceptualizing the data gathered from respondents, segmenting the data, analyzing the segment, and writing the results that were obtained. Findings indicated that, to improve students’ academic performance, head teachers encourage team members to express their ideas or suggestions ensure work is done independently, and provide the opportunity to make decisions. In addition, findings revealed that supervision is done to the team members to meet school objectives and achieve better academic performance in schools. The study recommended that the Ministry of Education (MoE) needs close monitoring of the leadership styles to ensure that it is current and preferably suits both students and teachers to be able to achieve the intended goals and objectives of the school. Good cooperation among the heads of schools, teachers, and students should be strengthened to ensure the excellent academic performance of the students.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0020/a.php" alt="Hit counter" /></p>
STUDENTS' ATTITUDE TOWARDS VIRTUAL LEARNING TYPES IN PRIVATE SECONDARY SCHOOLS IN EGOR LOCAL GOVERNMENT AREA OF EDO STATE: IMPLICATION FOR EDUCATIONAL PLANNING
Authors: Okafor Chukujindu Joyce , Nwadishi Evbade Enoma 
Published: December 2023

This study examined students' attitude towards virtual learning types in private secondary schools in Egor LGA of Edo State. Specifically, the study sought to find out the level of students’ positive attitude towards, knowledge of, the student’s participation in, and student’s perceived level of the impact and effectiveness of virtual learning types provided in private secondary schools. A descriptive survey design was used for the study. The population of this study consists of 3850 senior secondary schools two (SS 2) students of private secondary schools in Egor local government area of Edo state. The sample size was 193 which is 5% of the study population. The simple random sampling technique was adopted. The research instrument for this study is a questionnaire titled Students’ Characteristics and the Effectiveness of Virtual Learning Types in Private Secondary Schools’ Questionnaire (SCEVLTPSSQ). The data collected was analyzed using the mean, standard deviation, and t-test statistics. The research question was answered using the mean and standard deviation while the corresponding hypothesis was tested using the t-test statistics. The result of the analysis revealed that students’ levels of knowledge of Computer managed learning, Computer assisted instruction and Asynchronous online learning are high while the level of knowledge of Synchronous online learning is moderate; Students’ level of participation in CML, SOL, AOL, Fixed e-learning and Interactive online learning are moderate; Students’ levels of attitude towards CML, CAI, and AOL are high while the level of attitude towards SOL and FEL are moderate; Students’ perceived levels of the impact and effectiveness of CML, CAI, SOL, AOL, and FEL are high or very high; and Students’ perceived level of impact and effectiveness of IOL is moderate. It was recommended based on findings that administrators should evaluate and improve the effectiveness of existing policies and implement necessary actions in addressing effective virtual learning in the new normal. The study also recommends that training and workshops should be proposed to schools, particularly on discussing interventions to improve their management, pedagogical, and computer skills.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0012/a.php" alt="Hit counter" /></p>
EFFECTS OF LABORATORY METHOD ON STUDENTS’ ACQUISITION OF SCIENCE PROCESS SKILLS IN SENIOR SECONDARY SCHOOL CHEMISTRY IN DELTA STATE, NIGERIA
Authors: Efe Akpomudiare Helpus , Abamba Emmanuel Ikechuku 
Published: December 2023

The study was designed to investigate the effects of laboratory method on students’ acquisition of science process skills in senior secondary school Chemistry. To guide this study, three hypotheses were raised and tested. The design of the study was a non-randomised pre-test, post-test control group quasi-experimental design. Six secondary schools were selected using a stratified random sampling technique. Three schools were used as the experimental group and the other three as the control group. One hundred and ninety-eight (198) students of six (6) intact classes made up of the sample for the study. The instruments for the study consisted of Chemistry Practical Ability Test (CPAT) and Chemistry Process Skills Rating Scale (CPSRS). The major findings of the study are: the laboratory method enhances students’ acquisition of science process skills in both quantitative and qualitative analyses more than the lecture method, the laboratory method contributed about 74% to students’ acquisition of science process skills and students acquire more science process skills in quantitative analysis than in qualitative analysis. Based on the findings, some recommendations were made among which are that the laboratory method should be used for teaching practical aspects of Chemistry always; Chemistry practical work should commence from senior secondary school one with separate periods per week instead of keeping students till senior secondary school three before such exposure. The conclusion of the study is that the laboratory method enhances students’ acquisition of science process skills in both quantitative and qualitative analyses rather than lectures. The following recommendations were made: the use of laboratory method should be employed in teaching practical aspects of Chemistry always, and a separate period per week should be given for laboratory activities with reference to the scheme of work among others.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0043/a.php" alt="Hit counter" /></p>