Applicability of Lotka’s Law in eXtensible Business Reporting Language (XBRL) Studies

The paper aims to present the research trend and to examine the validity of Lotka’s law and authorship distribution in the extensible business reporting language (XBRL) studies. Data were retrieved from the Scopus database as of April 2020. A total of 394 documents, with a total of 648 authors have been obtained. The scientific productivity of the articles has been examined using bibliometric analysis and applicability of Lotka’s law have been tested using Kolmogorov-Smirnov (K-S) statistics and Chi-square test. This study presents a global picture of the publication trends in XBRL and the authorship of the publications. The findings of the study expose that in the productivity distribution for authors on XBRL studies fit in the Lotka’s Law

Accounting teacher self effication, usage, teaching preference and skill towards virtual learning environment in education

The government through the Ministry of Education Malaysia promotes the use of technology in the teaching and learning practices among teachers as medium to connect and supports e-learning activities between students and teachers. Accordingly, this study aimed to explore teachers’ usage of virtual learning environment, assess teachers’ teaching preferences and ICT skills as well as examine the effect of teachers’ self-efficacy towards the use of virtual learning environment. The study used survey methods to collect data. The respondents of the study were selected using a purposive sampling method. 156 accounting teachers from schools in Perak, Kedah and Selangor were selected as the sample. Data were analyzed using descriptive analysis that measured mean values, percentages, frequency and standard deviations. Inference tests involving Pearson Correlation was used to analyze relationships between variables. The findings revealed that teachers tend to favor modern/contemporary learning styles. However, the frequency of use of Frog VLE among teachers is still low while the level of Frog VLE usage among teachers is moderate. The ability of teachers to handle ICT applications in teaching is at moderate level. Furthermore, result showed that there is a significant association between teachers’ self efficacy and the usage of VLE Frog. Therefore, teachers need to be given ongoing training and motivation to promote and improve their skills using the latest technology. Infrastructure facilities in schools need to be enhanced so that the implementation of etechnology learning can encourage effective educational processes

The Involvement of B40 entrepreneurs in E-Commerce: experience from Malaysia

The focus of the study was: first; to identify the involvement of B40 entrepreneurs in e-commerce and, second; to analyse the factors influencing their involvement. This quantitative study involved 207 respondents chosen using the snowball sampling technique. All respondents were low-income government sector workers (B40) who were conducting business part-time to increase their income. Information was acquired via questionnaires which had been adapted according to the study’s suitability and adopted from several sources. The finding showed that the respondents were well-informed about the existence of e-commerce. A majority of them only utilised e-commerce for shopping purposes and not for selling purposes even though they had products to be marketed. As for the respondents who sold products online, the most critical factors influencing their involvement were the income increase, broadband facility and knowledge about e-commerce. Regarding the respondents who did not market their products online, the critical factors which influenced them were the satisfaction of doing business in a traditional way, online business safety and lack of knowledge in handling online business were critical factors which hindered their involvement in e-commerce. As such, the B40 entrepreneurs were encouraged to make use of e-commerce to expand the market. They should also attend related courses, become mentee for successful e-commerce mentors, and strive to expand their business network. The huge investment made by the government to provide broadband facility for the community members should be fully utilised especially by the B40 entrepreneurs in their effort to increase their income level

Вплив екологічних витрат на фінансові показники іракських промислових компаній з урахуванням ролі розкриття інформації про навколишнє середовище в якості посередника

This study aims to examine the impact of environmental costs dimensions on the financial performance of Iraqi industrial companies with the role of environmental disclosure as a mediator. The data was collected from annual reports of 25 selected companies of the Iraqi stock exchange and oil sector from 2014 to 2018. The results show that the average percentage of environmental disclosure in the industrial companies selected in this study was 20.0 % and the mean found was 20.2 %. The results also showed that environmental costs (contingent costs and external social costs) positively influence financial performance, while contingent costs, social costs, hidden costs, and Image & relationship costs show a positive influence on environmental disclosure. The findings revealed that environmental disclosure was positively significant in affecting financial performance. It was found that environmental disclosure fully mediated the relationship between environmental costs (hidden costs and Image & relationship costs) and financial performance. Environmental disclosure partially mediated the relationship between environmental costs (Contingent costs, and social costs) and financial performance. There is no mediation of environmental disclosure for the impact of Conventional costs on financial performance. It was also found that environmental disclosure mediated the impact of environmental costs (Conventional costs, Image & relationship costs, and External social costs) on financial performance. This indicates advantages for companies that produce less moderate environmental disclosure and enables them to gain investors’ confidence. This study's implications provide insights into the implementation of the measurement of environmental costs and environmental disclosure in Iraq.Метою даного дослідження є вивчення впливу екологічних витрат на фінансові показники іракських промислових компаній з урахуванням ролі розкриття інформації про навколишнє середовище в якості посередника. Дані були зібрані з річних звітів 25 відібраних компаній іракської фондової біржі та нафтового сектору за період з 2014 по 2018 рік. Результати показують, що середній відсоток розкриття інформації про навколишнє середовище в промислових компаніях, відібраних у дослідженні, склав 20,0 %, а середній показник склав 20,2 %. Результати також демонструють, що екологічні витрати (непередбачені витрати та зовнішні соціальні витрати) позитивно впливають на фінансові показники, тоді як непередбачені витрати, соціальні витрати, приховані витрати та витрати на імідж та взаємовідносини позитивно впливають на розкриття інформації про навколишнє середовище. Отримані результати свідчать про те, що розкриття інформації про навколишнє середовище позитивно вплинуло на фінансові показники. Було встановлено, що розкриття інформації про навколишнє середовище в повній мірі визначає взаємозв'язок між екологічними витратами (приховані витрати і витрати на імідж та взаємовідносини) і фінансовими показниками. Розкриття інформації про навколишнє середовище частково визначає взаємозв'язок між екологічними витратами (непередбаченими витратами та соціальними витратами) та фінансовими показниками. Розкриття інформації про навколишнє середовище не визначає вплив звичайних витрат на фінансові показники. Також було виявлено, що розкриття інформації про навколишнє середовище обумовлює вплив екологічних витрат (звичайні витрати, витрати на імідж та взаємовідносини, а також зовнішні соціальні витрати) на фінансові показники. Це вказує на переваги для компаній, які менш помірно розкривають інформацію про навколишнє середовище, і дозволяє їм завоювати довіру інвесторів. Висновки даного дослідження дають уявлення про здійснення оцінки екологічних витрат та розкриття інформації про навколишнє середовище в Іраку

The involvement of B40 entrepreneurs in E-commerce: experience from Malaysia

The focus of the study was: first; to identify the involvement of B40 entrepreneurs in e-commerce and, second; to analyse the factors influencing their involvement. This quantitative study involved 207 respondents chosen using the snowball sampling technique. All respondents were low-income government sector workers (B40) who were conducting business part-time to increase their income. Information was acquired via questionnaires which had been adapted according to the study’s suitability and adopted from several sources. The finding showed that the respondents were wellinformed about the existence of e-commerce. A majority of them only utilised e-commerce for shopping purposes and not for selling purposes even though they had products to be marketed. As for the respondents who sold products online, the most critical factors influencing their involvement were the income increase, broadband facility and knowledge about e-commerce. Regarding the respondents who did not market their products online, the critical factors which influenced them were the satisfaction of doing business in a traditional way, online business safety and lack of knowledge in handling online business were critical factors which hindered their involvement in e-commerce. As such, the B40 entrepreneurs were encouraged to make use of e-commerce to expand the market. They should also attend related courses, become mentee for successful e-commerce mentors, and strive to expand their business network. The huge investment made by the government to provide broadband facility for the community members should be fully utilised especially by the B40 entrepreneurs in their effort to increase their income level