Vol. 8 No. 12 December, 2023

PERFORMANCE IN THE CPA LICENSURE EXAMINATIONS OF BACHELOR OF SCIENCE IN ACCOUNTANCY: INPUTS TO DEVELOPMENTAL ACTIVITIES FOR UNDERGRADUATE STUDENTS

ijsac — Sat, 09 Dec 2023 13:41:06 +0000

PERFORMANCE IN THE CPA LICENSURE EXAMINATIONS OF BACHELOR OF SCIENCE IN ACCOUNTANCY: INPUTS TO DEVELOPMENTAL ACTIVITIES FOR UNDERGRADUATE STUDENTS ijsac Sat, 12/09/2023 - 19:41

ABSTRACT

The barometer of performance of graduates should be one of the thrusts and primary concern of any university. One way to gauge graduates performance is the result of its respective licensure examinations. The study determined the level of performance in the Certified Public Accountant (CPA) licensure examinations of the accountancy graduates as inputs to developmental activities for the undergraduate accountancy students of Eastern Visayas State University from 2007 to 2011. The performance of graduates in the CPA licensure examinations during October was better than the May examinations because fresh graduates preferred to take the October examination. Apparently, the result has helped the university in crafting developmental activities for the undergraduate accountancy students to help them pass the licensure examinations. Some notable developmental activities suggested to the department were: the conduct of mock board or comprehensive examinations and peer tutorial or mentoring and participation in the regional and national competitions.

Keywords: accountancy performance, accountancy graduates, graduates performance, licensure examination, developmental activities, undergraduate accountancy students.

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V.8 N.11-2023-1.pdf

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Vol. 8 No. 12 December, 2023

Author

Timoleon S. Lianza

Development of English Language Learning Model with Multiple Intelligence Approach to Improve Students Character

ijsac — Sat, 09 Dec 2023 13:37:47 +0000

Development of English Language Learning Model with Multiple Intelligence Approach to Improve Students Character ijsac Sat, 12/09/2023 - 19:37

Abstract

This research aimed to: (1) describe the implementation of learning English using the Multiple Intelligence in elementary school in the village Kadipiro Surakarta in 2013;(2) To describe the advantages and disadvantages of the components of learning English using the Multiple Intelligence in primary schools in Sub Kadipiro Surakarta in 2013;(3) Discovering models of learning English using for elementary school age children in the village Kadipiro Surakarta in 2013.This research was conducted by using research and development method in 12 elementary schools in Surakarta Indonesia. There are there techniques to collect the data, namely: interview, observation and questionnaire. ADDIE ( Anlysis , Design, Develop , Implementation and Evaluation ) was employed to analyzed the data. Based on the result of the research, it can be found that to develop a model based on multiple intelligence can answer the teacher need and problem in teaching and learning. The students’ individual potential, like motivation, interest and attitude must be considered in developing the model. This proto type of model will be implemented in the next year to measure its effectiveness.

Key words: Multiple Intelligence, Character, Teaching English for young learners.

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V.8 N.11-2023-2.pdf

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Vol. 8 No. 12 December, 2023

Author

Sri Handayani, Anita Trisiana

Solving the Vocabulary Teaching and Learning Problem

ijsac — Sat, 09 Dec 2023 13:37:01 +0000

Solving the Vocabulary Teaching and Learning Problem ijsac Sat, 12/09/2023 - 19:37

Abstract

Vocabulary is one of the hottest issues among Chinese students and teachers. Many students have difficulty in vocabulary learning, and teachers try their best in vocabulary, but the result is still not so pleasant. This phenomenon arouses many thinking and reflections. Someone pointed out there exist some misunderstandings in vocabulary teaching and learning. For example, the vocabulary teaching was cut off from the language situation; vocabulary learning without strategy guiding; and the enhancement of vocabulary lacked practice. The traditional way to vocabulary teaching is based on the word list in the textbook, which is boring for the students. Even the teachers make effort to complete the task, but the result is still unpleasant. Thus an action research was designed to try to solve the vocabulary teaching and learning problem. The results show that: The action research could improve students’ vocabulary knowledge and the ability of language use, and then internalize the knowledge; the action research could guide students in effective strategy of learning and remembering words; the action research could enhance the review job; the personal notebook could help student form a good habit of systematically review. Also to the teacher, they could know the students’ study condition. This can form a positive cycle between the teacher and the students.

Key words: vocabulary teaching, effectiveness, action research, contextual approach.

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V.8 N.11-2023-3.pdf

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Vol. 8 No. 12 December, 2023

Author

Wei Pang Han

EFFECT OF FINANCIAL RISK ON FINANCIAL PERFORMANCE OF INSURANCE COMPANIES IN KENYA

ijsac — Sat, 09 Dec 2023 13:36:00 +0000

EFFECT OF FINANCIAL RISK ON FINANCIAL PERFORMANCE OF INSURANCE COMPANIES IN KENYA ijsac Sat, 12/09/2023 - 19:36

ABSTRACT

This study sought to establish the effect of financial risk on financial performance of insurance companies in Kenya. A descriptive research design was adopted. Target population was 56 insurance companies licensed in Kenya. Analysis was done using correlation and regression analysis. The study established that there exists a moderate negative correlation between financial performance and operational risk. The correlation between financial performance and counterparty default risk was negative and weak. Financial performance and solvency risk returned a significant weak negative correlation. Correlation coefficient between financial performance and size of firm was positive and strong. The study concluded that increasing exposure to liquidity risk, operating risk and solvency risk significantly reduced financial performance of insurance companies. On the effect of counterparty default risk, it was concluded that it lowered financial performance insignificantly. Lastly, the study concluded that size of the firm had the effect of significantly increasing financial performance of insurance companies in Kenya. The study rrecommends that regulatory bodies and policymakers, should formulate policies that incentivize insurance firms to adopt effective risk management strategies for enhanced financial performance and the need to constantly monitoring risk taking by insurance companies to ensure industry stability. The study underscores the necessity for insurers to institute robust risk management strategies as internal controls measures to mitigate counterparty defaults, liquidity challenges, operational issues and solvency risks thereby fortifying financial performance. Further research can focus on external risk analysis to assess the risks that insurers in Kenya are exposed to from external sources, such as economic, regulatory, or external environmental factors.

Key words: Financial risk; Financial Performance; Insurance companies.

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V.8 N.11-2023-4.pdf

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Vol. 8 No. 12 December, 2023

Author

Maureen Mbuya, Fredrick Ogilo

LEGAL CHALLENGES FOR COMPENSATING PARTIALLY ACQUIRED PROPERTIES IN TANZANIA

ijsac — Sat, 09 Dec 2023 13:34:40 +0000

LEGAL CHALLENGES FOR COMPENSATING PARTIALLY ACQUIRED PROPERTIES IN TANZANIA ijsac Sat, 12/09/2023 - 19:34

ABSTRACT

This study is about legal challenges for compensating properties which are only partially acquired during compulsory land acquisition in Tanzania. The research was prompted by the existence of a universal complaint on unfair and inadequate compensation especially for partial property acquisitions. The study objectives were to explore the existing legal gaps on the laws that governs partial property acquisition and compensation and to gauge whether the current regulatory framework guarantees fair and adequate compensation for partially acquired properties. The research adopts a combination of doctrinal and empirical legal scholarship approaches. It employs a case study design where by two projects are selected as cases. Data is analyzed using interpretation and legal reasoning, and thematic analysis. The study found that, there are a number of gaps in the legislation governing compulsory land acquisition. The gaps are: sensitization meetings are not defined (qualified) at all in the legislation, unregulated timing of the sensitization meetings, lack of clarity on notice to acquire land, improper bases and methods used to assess compensation, total absence of the definition of word compensation, lack of fairness of the acquisition process and compensation, and infringement of tenants’ rights. The study recommends either amendment of the existing principal legislation governing compulsory land acquisition so as to address pertinent issues of partial property acquisition; or making guidelines to specifically guide partial property acquisition.

Key words: partial property acquisition, compulsory land acquisition, compensation, fairness and sensitization, project affected persons.

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V.8 N.11-2023-5.pdf

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Vol. 8 No. 12 December, 2023

Author

Donald Masunga

Readiness for Professional Learning Communities: A Review of Literature

ijsac — Sat, 09 Dec 2023 13:33:38 +0000

Readiness for Professional Learning Communities: A Review of Literature ijsac Sat, 12/09/2023 - 19:33

Abstract

Exploring how and why organizational change and development is one the great themes in social science. This review explores the reason of change readiness, the definition of change readiness, instruments to measure change readiness and how to create change readiness for PLC. Change readiness is a precursor to the successful implementation of school improvement. There was no consensus on the definition of change readiness. However, leading scholars have similar views on the change readiness elements. We reviewed an instrument of individual readiness and two instruments of organizational readiness. We also found a useful strategy from leading scholars to create readiness. This literature review suggests directions for future research.

Keywords: change readiness, individual readiness for change, organizational readiness for change, creating change readiness.

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V.8 N.11-2023-6.pdf

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Vol. 8 No. 12 December, 2023

Author

Haholongan Simanjuntak, Sahat Maruli

Boom-bust of MOOC platforms: crisis of an eLearning model?

ijsac — Sat, 09 Dec 2023 13:32:44 +0000

Boom-bust of MOOC platforms: crisis of an eLearning model? ijsac Sat, 12/09/2023 - 19:32

Abstract

This paper presents an evaluation of the main Mooc platforms from the point of view of instructional design. The main focus is on the models and strategies that educational organizations are promoting for these e-learning products. The result of the evaluation shows that there are flaws in the results for the high rates of dropping-out by users, and the limited scope in the allegedly massive global access or the digital divide detected between the different groups of user profiles. These problems could be explained by a deficit in the approach of the pedagogical models used for its design and construction.

Keywords: Massive online open courses, e-learning, digital divide, educational dropping-out, educational software, instructional design.

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V.8 N.11-2023-7.pdf

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Vol. 8 No. 12 December, 2023

Author

Raquel Poy, Audilio Gonzales-Aguilar

Computer Aided Design Reasoned Issues in the Interior Architectural Design Education

ijsac — Sat, 09 Dec 2023 13:31:36 +0000

Computer Aided Design Reasoned Issues in the Interior Architectural Design Education ijsac Sat, 12/09/2023 - 19:31

Abstract

As the information technologies develop, the use of digital media can be seen as standard in many design fields today. Like in all other professions, this rapid alteration makes revisions and updates in interior design education ineluctable. Concerning the fact that interior architectural design education favors a dominance of final presentation over the design process in the studio environment, the evaluation discomforts caused by the computer generated presentations become much more critical. The main intention of this paper is to question, whether the attitudes of the students and the instructors on the subject is coherent with what they put into practice and discuss the reasons of these discrepancies. While majority of the instructors say that they positively approach to combined hand and computer techniques, the analysis of the final grade distribution for each technique displays another fact. Success ratio of the computer only presented projects are much greater than both hand drawn and hand and computer combined technique used projects. The results arise some major questions for the design education community to discuss.

Keywords: Interior architecture, Computer aided design, Design education, Jury evaluation

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V.8 N.11-2023-8.pdf

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Vol. 8 No. 12 December, 2023

Author

Juraj K. Macekova & Rosfiah N. Basrir