The complementary use of audience response systems and online tests to implement repeat testing: A case study

Although learning theories suggest that repeat testing can be highly beneficial for students' retention and understanding of material, there is, so far, little guidance on how to implement repeat testing in higher education. This paper introduces one method for implementing a three-stage model of repeat testing via computer-aided formative assessment by employing audience response systems (ARS) and online tests complementarily. The first stage utilises ARS for immediate testing throughout lectures, the second stage facilitates delayed testing using online tests between lectures and the third stage employs ARS to aid in-class revision of the previously studied material at the beginning of subsequent lectures. Using the example of a Business Economics course taught to MBA students at a UK university, the study investigates how two cohorts of students (n1 = 46, n2 = 48) perceived repeat testing to affect their understanding of the subject as well as their learning motivation and behaviour. The exploratory research indicates that most students perceived all three test stages as helpful to develop their understanding of the subject. However, students who favoured a deep approach to learning (DA) rated testing more positively than students who preferred a surface approach to learning (SA). Surprisingly, students who favoured a DA also reported a greater influence of the tests on their learning motivation and behaviour than students who preferred an SA. These findings mitigate concerns that experienced, effective learners might perceive repeated, multiple-choice-based testing as unhelpful or disruptive to their learning

THE EFFECT OF FINANCIAL AND CORPORATE GOVERNANCE FACTORS ON THE FORCED FINANCIAL RESTATEMENT LIKELIHOOD: EVIDENCE FROM MALAYSIA

Background and Purpose: Forced financial restatement (FFR) creates a major concern as it has an instantaneous and disastrous effect on a firm’s share price. Whilst studies focusing on FFR are limited, this study investigated the financial and corporate governance influences that affect the FFR likelihood within the emerging background of Malaysia. This study aims to provide new evidence and insights to Malaysian regulators in developing strategies to reinforce financial reporting quality.   Methodology: The influences of board independence, political connection, audit committee financial expertise, government-related institutional ownership, family ownership and control, corporate reporting quality, and financial distress on FFR occurrence were investigated. A multivariate logistic model was employed on 4,759 firm-year observations from 2002 until 2012. Findings: Findings revealed that aggressive accounting influences the FFR likelihood. Based on the results, the number of independent board directors, the presence of politically connected investors or management, working capital accruals management, real earnings management, and the financial health of the firm amplified the FFR occurrences.   Contributions: This study enriches the body of knowledge on FFR by investigating a wider range of financial and corporate governance factors as possible determinants of FFR.   Keywords: Forced financial restatement, opportunistic, accruals management, real earnings management, Malaysia.   Cite as: Slack, R., Othman, I. W., Stratling, R., Syed-Yusuf, S. N., & Wan Mohd Radzi, W. S. (2023). The effect of financial and corporate governance factors on the forced financial restatement likelihood:  Evidence from Malaysia. Journal of Nusantara Studies, 8(TI), 147-176. http://dx.doi.org/10.24200/jonus.vol8issTIpp147-17

MeCP2 binds to nucleosome free (linker DNA) regions and to H3K9/H3K27 methylated nucleosomes in the brain

Methyl-CpG-binding protein 2 (MeCP2) is a chromatin-binding protein that mediates transcriptional regulation, and is highly abundant in brain. The nature of its binding to reconstituted templates has been well characterized in vitro. However, its interactions with native chromatin are less understood. Here we show that MeCP2 displays a distinct distribution within fractionated chromatin from various tissues and cell types. Artificially induced global changes in DNA methylation by 3-aminobenzamide or 5-aza-2′-deoxycytidine, do not significantly affect the distribution or amount of MeCP2 in HeLa S3 or 3T3 cells. Most MeCP2 in brain is chromatin-bound and localized within highly nuclease-accessible regions. We also show that, while in most tissues and cell lines, MeCP2 forms stable complexes with nucleosome, in brain, a fraction of it is loosely bound to chromatin, likely to nucleosome-depleted regions. Finally, we provide evidence for novel associations of MeCP2 with mononucleosomes containing histone H2A.X, H3K9me2 and H3K27me3 in different chromatin fractions from brain cortex and in vitro. We postulate that the functional compartmentalization and tissue-specific distribution of MeCP2 within different chromatin types may be directed by its association with nucleosomes containing specific histone variants, and post-translational modifications

How to Overcome Shareholder Apathy in Corporate Governance- The Role of Investor Associations in Germany

Investor apathy by private retail investors and highly diversified institutional investors is often blamed for poor managerial accountability and control of majority investors. Attempts to encourage shareholder activism tend to focus on large institutional investors and ignore retail investors. However, in Germany associations of private retail investors play an increasingly important role in organizing collective shareholder action and defining minority shareholder interests. The German example highlights a possible alternative to the US and UK model of shareholder activism, which is dominated by institutional investor

General meetings : A dispensable tool for corporate governance of listed companies?

The current Company Law Review by the Department of Trade and Industry and the Myners Report on Institutional Investment both identified the annual general meeting (AGM) of public companies as one of the instruments of corporate governance that seems to fail its purpose. Based on responses to the DTI's consultation document Company General Meetings and Shareholder Communication the paper explores arguments for and against AGMs and investigates proposals for the reform of AGMs