INFLUENCE OF INSTITUTIONAL OWNERSHIP ON EARNINGS QUALITY: EVIDENCE FOR FIRMS LISTED ON THE PAKISTAN STOCK EXCHANGE

Prior studies have shown that ownership structure of firmsaffects their performance, decision making and earnings. Studies havefound that institutional owners are well informed, organized andproactive as compared to other owners. In this study we empiricallyexamined the impact of institutional ownership on earnings qualityfor the listed firms of the Pakistan Stock Exchange (PSX). The data of200 non-financial listed firms from 2002 to 2014 is collected for thisstudy. The conceptual framework of Financial Accounting StandardsBoard (FASB, 1980) is used to measure the earnings quality. The fourdimensions of earnings quality studied are: predictive value, neutrality,timeliness and representational faithfulness. Results showedinstitutional ownership is positively related with earnings quality.Moreover, a greater level of institutional shareholding brings moreoversight and enhances earnings quality

Unsur-unsur alam dalam pendidikan akhlak masyarakat Melayu menerusi beberapa karya Raja Ali Haji

Makalah ini membincangkan mengenai peranan alam dalam menzahirkan pendidikan akhlak dalam masyarakat Melayu. Penelitian dan penaakulan akal terhadap unsurunsur alam yang berada di sekeliling diterjemahkan melalui bahasa sebagai wahana untuk memperolehi ilmu yang benar dan mencapai keelokan akhlak serta budi pekerti. Pendekatan analisis kandungan diguna pakai bagi meneliti beberapa karya Raja Ali Haji (1808-1872), seorang pujangga agung kelahiran Riau yang terdidik dalam sistem tradisi ilmu Islam. Hasil kajian mendapati dalam masyarakat Melayu Nusantara, alam bukan sekadar dianggap sebagai tercipta untuk kesenangan hidup manusia malah ia turut berperanan untuk menjelmakan ketinggian akhlak yang bertunjang kepada pandangan semesta Islam

Development of a traditional game-based guidance and counseling module to promote prosocial behavior in students

This study aims to: (i) describe the need of developing a guidance and counseling module based on traditional games to promote prosocial behavior in students of SDN (State Elementary School) 86 Longi; (ii) describe the prototype of a guidance and counseling module based on traditional games to promote prosocial behavior in students of SDN 86 Longi;and (iii) examine the acceptability of the development of a guidance and counseling module based on traditional games to promote prosocial behavior in students of SDN 86 Longi. This study used the Research and Development approach that was developed by Borg and Gall and consisted of seven stages. The subjects of this study were eight students of SDN 86 Longi. The data of this study were collected through interviews, observations, and questionnaires. Meanwhile, the data were analyzed both qualitatively and quantitatively. Results showed that (1) developing a traditional game-based guidance and counseling module for SDN 86 Longi students was very necessary; (ii) the prototype of the traditional game-based guidance and counseling module consisted of a module for students, teacher’s manuals and worksheets; (iii) the acceptability of the traditional game-based guidance and counseling module was considered valid and usable based on the results of the utility, feasibility, accuracy, content and small group testing.

Islam dalam perlembagaan Malaysia: Kewajarannya berdasarkan faktor kesultanan Melayu

The Malay Sultanate and its close relationship with Islam clearly reflect the continuity and historical events which began with the Malacca Malay Sultanate. With the collapse of the Malacca Malay Sultanate, the Malay Sultans still maintained its traditions until today.In fact, all constitutions of the Malay States clearly stated that, only adescendent of the ruler has the right to be proclaimed as a Sultan if he is a Muslim.If separated both of them will be weak.The study of history of any countries in the world would show that the official religion of that particular country would follow that of its ruler or country.In England, Christian became its official religion by virtue of the rulers being Christian.In addition, in Thailand, t he official religion is Buddha because its rulers are Buddha.There is no official religion in China because the heads of the state has no religion.Similar case applies to Russia as it has no official religion. Hence, it is appropriate that Islam is declared in the Federal Constitutions as the official religion of the Federation (Malaysia) because the Malay sultans are Muslim and that the Constitution itself uplifts the Malay Sultanate.Therefore, Reid’s Commission which proclaimed Islam as the Federation’s official religion has made the right decision

Development of Science and Technology Areas in Koi Fish Cultivation

The purpose of making this research in the area of science and technology aims to increase production yields and the quality of cultivation in order to improve the regional economy. To support the development of an area, the methods used are qualitative and quantitative methods to be used as material for analysis along with observations to directly review the area to be developed in Ciuyah Village, Kab. Sumedang. The results of the development of science and technology-based cultivation areas will involve the role of academics and government actors in accordance with the mandate of Permenristekdikti No. 25 of 2019 concerning Governance for the Implementation of Science and Technology Areas (KST). By involving the role of academics and government, it is hoped that it can accelerate the regional economy. In this case, the role of academics and government is needed to provide an innovation and supporting technology through assistance in it. Of course, with the role of academics and the government, it can affect the Development of Science and Technology-Based Cultivation Areas and improve the regional and regional economy

Iraqi EFL teachers’ perception towards Google Classroom

Nowadays, information technology (IT) based educational applications (Moodle, Google Classroom, and Zoom) are available for both teachers and students. This study aimed to identify Iraqi English as a foreign language (EFL) teachers’ perception towards using Google Classroom at the university level. A qualitative research design (case study) was employed in this study. The researcher asked six Iraqi EFL teachers as volunteers to participate in this study. Those participants are working at different Iraqi universities. A semi-structured interview was used to get the data from those participants. Six phases of analysis were adopted to analyze the elicited data. The results revealed that Google Classroom is very important in EFL teaching and learning at tertiary level. This application has many advantages in teaching EFL students such as it enables students to find the lectures whenever they need them, encourages students to participate, speak, and comment freely and effectively without hesitations especially those who have some psychological problems like shyness. On the other hand, it has many disadvantages too such as it focuses on listening, writing, and watching skills and ignores the direct interaction between teachers and students, which could take place in the normal classes.