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Article
Publication date: 25 August 2023

Maryam Atai-Tabar, Gholamreza Zareian, Seyyed Mohammad Reza Amirian and Seyyed Mohammad Reza Adel

The purpose of this study was to ascertain the relationship between EFL teachers' perception of the intended and unintended consequences of formative assessment (FA) decisions and…

Abstract

Purpose

The purpose of this study was to ascertain the relationship between EFL teachers' perception of the intended and unintended consequences of formative assessment (FA) decisions and their sense of self-efficacy and anxiety toward data-driven decision-making (DDDM).

Design/methodology/approach

A correlational research design and correlational/regression analysis was utilized to conduct this study. In addition, a thematic analysis was conducted of participants' responses to the open-ended questions.

Findings

Descriptive statistics suggest that most EFL teachers perceived both intended and unintended consequential validity of their FA decisions with a moderate level of DDDM self-efficacy and a low level of anxiety. The results of the correlational analysis indicated a strong positive relationship indicating that those with higher teachers' perceptions of consequential validity of formative assessment (TPCVFA) scores tended to report higher DDDM efficacy. The results of the correlational analysis also indicated that a significant relationship did not exist between TPCVFA scores and DDDM anxiety. Finally, multiple regression analyses revealed that TPCVFA was a significant predictor of DDDM efficacy; however, TPCVFA was not a significant predictor of DDDM anxiety.

Originality/value

Data collected from 114 Iranian EFL teachers using the Data-Driven Decision-Making Efficacy and Anxiety Inventory (3D-MEA, Dunn et al. 2013a) and the TPCVFA questionnaire, which was self-developed and validated for the current study.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 20 April 2023

Rojanasak Chomvilailuk and Ken Butcher

The paper aims to investigate how perceived psychological benefits from employee participation in corporate social responsibility activities affect organizational citizenship…

Abstract

Purpose

The paper aims to investigate how perceived psychological benefits from employee participation in corporate social responsibility activities affect organizational citizenship behavior across two Asia–Pacific countries with different national cultures.

Design/methodology/approach

A stakeholder relationship model, based on social exchange theory, underpinned the investigation that also tested the mediating role of organizational pride. In a cross-cultural context, data were collected from 319 full-time employees in Thailand and the US and analyzed with SEM-PLS.

Findings

Anticipated psychological benefits of hedonic value and perceived community value were found to be significant antecedents of organizational citizenship behaviors, operationalized as customer-directed CSR advocacy. Organizational pride played a partial mediating role.

Originality/value

This study addresses a lack of micro-level CSR research into the relationship between psychological benefits of employee participation in CSR and organizational citizenship behavior. Specifically, this is the first study to link CSR drivers with customer-directed employee advocacy of the firms CSR activities. The study is also the first to compare relationships between an Asian and Western context for CSR drivers of organizational citizenship behaviors.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 1 June 2023

Udisifan Michael Tanko

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on…

Abstract

Purpose

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

Design/methodology/approach

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

Findings

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

Originality/value

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 7 November 2023

Riyan Hidayat, Irham Nugroho, Zamzami Zainuddin and Tony Anak Ingai

In the realm of education, there has been an increasing emphasis on developing analytical thinking (AT) in the past few years. This systematic review focuses on an analysis of…

Abstract

Purpose

In the realm of education, there has been an increasing emphasis on developing analytical thinking (AT) in the past few years. This systematic review focuses on an analysis of journal publications that have explored AT within the context of science, technology, engineering and mathematics (STEM) education. This analysis investigated four primary issues: (1) the operational definition that was used; (2) the types of theories that were used; (3) the interventions that were implemented to enhance AT skills; and (4) the research designs that were used.

Design/methodology/approach

To ensure a comprehensive and thorough review, we used the guidelines of preferred reporting items for systematic reviews and meta-analysis.

Findings

A comprehensive review of 28 pertinent scholarly articles reveals that scholars frequently rely on the concepts proposed by Anderson (2002), Marzano and Kendall (2008), Rodrangsee and Tuntiwongwanich (2021) and Suyatman et al. (2021) to establish a framework for delineating the competencies associated with analytical thinking (AT). Quasi-experimental designs were the most frequently used research designs in the studies analysed, followed by research and development approaches and then correlational designs. Most researchers have focused on investigating the effectiveness of problem-based learning as an intervention for improving AT skills. However, most research indicates that the theories or theoretical frameworks used to guide the research must be evident.

Originality/value

To the extent the authors know, this study represents the initial comprehensive examination of analytical thinking in STEM education. It presents a consolidated summary of the available evidence, assessing its quality and bringing it together in a single resource.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 5 October 2023

Kenny A. Hendrickson and Kula A. Francis

In a previous study of authentic university academic caring (AUAC) at the University of the Virgin Islands (UVI), students perceived teaching faculty as the primary provider of…

Abstract

Purpose

In a previous study of authentic university academic caring (AUAC) at the University of the Virgin Islands (UVI), students perceived teaching faculty as the primary provider of academic caring and caregiving. This paper presents a research study on university faculty caring intelligence. University faculty caring intelligence is faculty's capacity to recognize the meaning and realities of caring within their performance, relationships and work environment.

Design/methodology/approach

A descriptive exploratory correlational research design was used to examine university faculty caring intelligence. A university academic caring framework and a faculty version of the Caring About Academic Care Inventory (CAACI) were employed. The university academic caring framework was used to guide the research. The faculty version of the CAACI assessed university faculty's discernments of AUAC within identified interfacing university academic caregiving points (institutional, instructional, academic management and academic counseling). The study sample consisted of 76 UVI faculty.

Findings

Factor score correlation completed in this work revealed strong relationships between the identified features university academic caring based on faculty perceptions.

Research limitations/implications

Though the study is limited due to the sampling, UVI faculty's perception of AUAC was significantly evaluated. A model of UVI faculty caring intelligence was constructed from empirical evidence.

Originality/value

Studying caring intelligence of university faculty offered something new: a means to assess how faculty recognize the meaning of caring within themselves, their function, relationships and work environment. Caring intelligence can be used to predict faculty performance and their relationships within the university academic environment.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 26 December 2023

Katrina E. Forbes-McKay, Pauline A.M. Bremner, Pamela Johnston and Carol Air

This study addresses gaps in the existing literature on students' understanding of Independent Learning (IL), whilst exploring the link between levels of IL, growth mindset…

Abstract

Purpose

This study addresses gaps in the existing literature on students' understanding of Independent Learning (IL), whilst exploring the link between levels of IL, growth mindset, motivated strategies for learning and academic performance.

Design/methodology/approach

Three hundred and eighty-six university students recruited via opportunistic sampling completed an online survey to measure: understanding and level of IL, Motivated Strategies for Learning (MSL) (Duncan and McKeachie, 2005) and growth mindset (Dweck, 2000). Interaction with the university Virtual Learning Environment (VLE) and academic grades were also measured. A correlational design was implemented, and a Spearman Rho was calculated to explore the relationship between level of IL, MSL and growth mindset. A between-subjects design using independent measures t-test was employed to determine the significance of any difference in level of IL and VLE engagement according to academic grade.

Findings

Whilst most students: considered themselves an IL and understood what IL was, the majority erroneously believed it meant learning alone or without help. Level of IL, however, was positively associated with motivational beliefs (self-efficacy and mindset), cognitive strategies (rehearsal, elaboration, organisation and critical thinking), and metacognitive strategies (time management and self-regulation). Further, those with grades A-C scored significantly higher than those with grades D and below on cognitive strategies (elaboration and organisation). Those attaining higher grades also interacted with the VLE significantly more frequently and regularly than those attaining lower grades.

Originality/value

This study adds to the existing literature by highlighting the positive relationship between level of IL, MSL, mindset and academic achievement. It also addresses the under-explored potential for VLE engagement in predicting grades amongst on-campus courses. Given that cognitive strategies and VLE engagement differentiate the high and low achievers, interventions to develop such skills may enhance academic achievement.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 27 December 2022

Ibukun Oluwadara Famakin, Dorcas Titilayo Moyanga and Ajoke Aminat Agboola

Although the overall impacts of innovation and innovative practices have been emphasized in recent years, the effect on the growth of firms in Nigeria have not been proven…

Abstract

Purpose

Although the overall impacts of innovation and innovative practices have been emphasized in recent years, the effect on the growth of firms in Nigeria have not been proven. Therefore, this study aims to investigate the effect of innovative practices on the growth of quantity surveying firms (QSFs) in Nigeria.

Design/methodology/approach

The study adopted the quantitative correlational research design in which a well-structured questionnaire was used to collect data from QSFs in South-West, Nigeria. The data were analyzed using descriptive statistics and multiple regression analysis to investigate the effect of innovative practices on the growth of QSFs.

Findings

The study reveals that there is a significant increase in the growth indices used for assessing QSFs, while all the innovation variables were found to be reliable. Based on the result of multiple regression analysis, the relationships were identified as follows: quantity surveying (QS) software influenced the size growth of QSFs; QS software and services affected client growth and profit growth; and all innovation practices impacted asset growth of QSFs.

Practical implications

Although the use of software tools has been found to negatively affect the size of QSFs and other growth indices, there is need for them to embrace innovative software applications for more quality service delivery. In addition, QSFs should formulate strategic objectives that will guide them in taking informed decisions for diversification.

Originality/value

The outcome of this study provides information and direction for innovation practices required to bring about the growth of QSFs.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 7 November 2023

Katrina E. Forbes-McKay and Sarah Henderson

This study investigates the relationship between mental well-being (MWB) and social support (SS) whilst addressing the paucity of research on students' support for emergency…

Abstract

Purpose

This study investigates the relationship between mental well-being (MWB) and social support (SS) whilst addressing the paucity of research on students' support for emergency contact schemes (ECSs) and their views on how and when such schemes should be implemented.

Design/methodology/approach

In total, 113 students recruited via opportunistic sampling completed an online survey including the Interpersonal Support Evaluation List - shortened version (Cohen et al. 1985), Warwick–Edinburgh Mental Wellbeing Scale (Tennant et al. 2007) and questions about ECS. A correlational design used the Pearson product-moment correlation to explore the relationship between MWB and SS. A between-subjects design using independent measures t-test investigated differences in SS and MWB between those with and without a “trusted person” (TP).

Findings

The preferred name was “Named Trusted Person Scheme” (NTPS), the preferred TP was parent/guardian or partner, and the preferred means of contact was Personal Tutor to mobile phone. Most students (96%) supported the use of an NTPS when serious concerns were raised about mental or physical health, personal safety or student engagement. Those opposed were concerned about a loss of agency, identifying a TP or the TP worsening the situation. MWB was positively correlated with SS, and those with a TP had higher levels of MWB and SS than those without.

Originality/value

This study addresses the under-explored area of students' support for ECS, whilst enhancing our understanding of the relationship between MWB and SS especially amongst those without a person they can trust. This research provides valuable insights for universities looking to implement or refine such schemes, with the potential to improve students' MWB, academic achievement and retention by enhancing support.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 26 March 2024

Umaira Tabassum, Xing Qiang, Jaffar Abbas, Amjad Islam Amjad and Khalid Ibrahim Al-Sulaiti

Positive psychology helps us understand the knowledge required to contribute to adolescents' societal development and adjustability. Adolescence is the crucial stage to work on…

Abstract

Purpose

Positive psychology helps us understand the knowledge required to contribute to adolescents' societal development and adjustability. Adolescence is the crucial stage to work on for a balanced personality. The present study concerned adolescents' self-strength, happiness, and help-seeking behaviour. The authors aimed to explore the relationship between adolescents' self-strength and happiness and investigate the mediational effect of adolescents' help-seeking behaviour on their self-strength and happiness.

Design/methodology/approach

The research design of the current quantitative study was correlational, and 809 adolescents from China and Pakistan participated in the present study. Data were personally collected from participants through self-developed scales.

Findings

We deployed Pearson correlation and simple mediation using SPSS software and found a linear, positive, strong (r = 0.654, n = 809, p = 0.000 < 0.01) and statistically significant correlation between adolescents' self-strength and happiness. The authors also found a significant indirect effect of help-seeking on adolescents' self-strength and happiness at (β = 0.373, t(907) = 7.01).

Research limitations/implications

Using self-reported scales to gather information was one of the study's limitations. Adolescents may have misunderstood the notion or construct narrated in words or responded biasedly despite the bilingual scales.

Practical implications

This study offers social and practical implications for educators, parents, and school administrators to address the development of adolescents' personalities using a positive psychology lens.

Originality/value

The findings are of significant importance for teachers working in the elementary schools. They may work on adolescents' self-strength, happiness, and help-seeking to develop balanced personalities.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 19 September 2023

Muhammad Mujtaba Asad and Safdar Hussain

Education 4.0 is one of the major transformations in the field of education to improve the quality of teaching and learning processes and prepare students as 21st-century…

Abstract

Purpose

Education 4.0 is one of the major transformations in the field of education to improve the quality of teaching and learning processes and prepare students as 21st-century learners. This study aims to examine the effect of Educations 4.0 on creative and collaborative learning of students.

Design/methodology/approach

In this correlational research study, a quantitative data collection tool such as a questionnaire is used. This research is conducted on university students (N = 365), and purposive sampling technique is used to achieve the purpose. Statistical Package for Social Sciences (SPSS) version 27.0 is used to analyze the data.

Findings

The findings of the study reveal that there is a strong positive relationship between education 4.0 and the two major 21st-century skills, i.e. collaboration and creativity. The value of correlation coefficient value of the variables is 0.597, which indicates positive and strong relationship; hence, null hypothesis is rejected and an alternative hypothesis is accepted.

Practical implications

The results of the current study are beneficial for the school managers to enhance students' two significant 21st-century skills, i.e. “Creativity” and “Collaboration.” Also, the school managers can make efforts to develop teachers' competence to adapt the technological advancements for improving students' creativity and collaboration to benefit their learning.

Originality/value

This is a unique study because there are only a few recent studies that show a connection between Education 4.0 and 21st-century skills. Also, there is no other study that presents the direct association of Education 4.0 and students' creativity and collaboration specifically in the context of Pakistan.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

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