This study investigates the impact of tax incentives on the performance of China_s Specialized and Sophisticated Small and Medium-sized Enterprises (SMEs), with particular attention to the mediating role of innovation input and the moderating role of innovation output. Utilizing an unbalanced panel dataset comprising 591 SMEs and 3,237 firm-year observations from the Growth Enterprise Market (GEM) Board of the Shenzhen Stock Exchange over the period 2010_2022, the study employs a two-way fixed effects model for empirical analysis. The results indicate that tax incentives significantly improve enterprise performance (_ = 0.044, p-value < 0.01) and substantially increase innovation input (_ = 0.103, p-value < 0.01). Innovation input is found to partially mediate this relationship, contributing to a marginal improvement in performance (_ = 0.005, p-value < 0.01). Furthermore, innovation output exerts a significant moderating effect (_ = 0.002, p-value < 0.05), suggesting that enterprises .....

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Kajian ini dilaksanakan bagi meneliti tahap pengetahuan dan pelaksanaan Kemahiran Berfikir Aras Tinggi (KBAT) dalam kalangan guru Pendidikan Islam yang mengajar Bidang Adab di Daerah Kanowit, Sarawak, dengan objektif utama untuk memahami sejauh mana elemen pemikiran aras tinggi diterapkan secara sistematik dalam proses pengajaran dan pembelajaran. Menggunakan pendekatan kuantitatif berbentuk tinjauan, seramai 80 orang guru telah terlibat sebagai responden dengan instrumen soal selidik yang dibangunkan secara sah dan reliabel (nilai _ = 0.90). Analisis data dijalankan menerusi perisian SPSS versi 30.0 yang melibatkan statistik deskriptif dan inferensi (Ujian Korelasi Pearson). Dapatan menunjukkan kedua-dua tahap pengetahuan dan pelaksanaan KBAT berada pada aras yang sangat tinggi, sekali gus mencerminkan kesediaan dan kompetensi profesional guru dalam mengintegrasikan elemen KBAT ke dalam Bidang Adab secara bermakna. Hubungan positif yang signifikan antara pengetahuan dan pelaksanaan tu.....

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Kajian ini meneliti perspektif dan pengalaman guru Pendidikan Islam mengenai tingkat penguasaan homograf dalam tulisan Jawi di sekolah menengah. Untuk memperoleh data yang mendetail dan kontekstual, metode kualitatif diterapkan, dan wawancara separa terstruktur telah dilakukan dengan sepuluh guru dari dua sekolah di daerah Maran, Pahang. Penelitian menunjukkan bahawa kebanyakan pelajar memiliki pemahaman fundamental mengenai homograf Jawi. Namun, mereka tetap menghadapi kesukaran untuk menafsirkan perkataan homograf dengan tepat dalam konteks ayat. Pelajar biasa melakukan kesilapan ini ketika menulis dan membaca, terutamanya apabila mereka sukar membezakan maksud yang berlainan bagi perkataan yang dieja sama. Untuk memperdalam pemahaman siswa mengenai makna berbagai homograf, pengajar dalam penelitian ini telah menerapkan pendekatan kontekstual, diskusi kelompok, dan latihan pembuatan kalimat. Kajian ini mencadangkan bahawa pemahaman kontekstual homograf memerlukan modul pembelajaran t.....

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This study aims to examine how quality features (educational, service, technical system, and content/information quality), performance expectancy, effort expectancy, social influence, and facilitating conditions influence academic performance in Language MOOCs (LMOOCs), focusing on the mediating roles of satisfaction and continued intention among university students in Hohhot, Inner Mongolia, China. A mixed-method research design was employed. Quantitative data were collected from 665 university students through structured questionnaires, and qualitative data were gathered via focus group interviews. The quantitative data were analyzed using SPSS and SmartPLS, while NVivo was used for thematic analysis of qualitative responses. The study integrates the Unified Theory of Acceptance and Use of Technology (UTAUT) with the DeLone and McLean Information Systems (IS) Success Model to develop a comprehensive framework. Findings indicate that satisfaction and continued intention significantly .....

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This study aims to examine the effect of tourist destination perception and customer delight on tourist value co-creation behaviour (participation behaviour and citizenship behaviour). This study used a survey-based quantitative approach. Data were collected using questionnaires involving 411 group tourists who have previously visited Xi_an. Respondents were chosen using multistage sampling technique. To analyse the data, covariance-based structural equation modeling (CB-SEM) was conducted using AMOS 24.0. Based on the outcomes, 46 percent of the variance in the participation behaviour is explained by tourist destination perception and customer delight, while 47 percent of the variance in citizenship behaviour is explained by tourist destination perception and customer delight. The findings also showed that tourist destination perception positively affects participation behaviour (_=0.377, p..

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Kajian ini meneliti tahap penguasaan bacaan al-Quran dalam kalangan guru agama di sekolah-sekolah agama kerajaan Negeri Johor dengan memberi penekanan terhadap pemahaman dan aplikasi ilmu dabt al-Quran. Kajian ini dirangka untuk mencapai empat objektif utama iaitu menilai tahap pengetahuan guru, tahap kesedaran terhadap kepentingan dabt, tahap penguasaan bacaan berasaskan prinsip dabt serta menganalisis hubungan antara pengetahuan dan tahap penguasaan bacaan al-Quran. Reka bentuk kajian yang digunakan ialah kuantitatif berbentuk tinjauan dengan pengumpulan data melalui soal selidik bertulis dan rakaman bacaan al-Quran. Seramai 230 orang guru agama terlibat sebagai responden. Data dianalisis menggunakan statistik deskriptif dan ujian korelasi Spearman melalui perisian IBM SPSS Versi 27.0. Ketepatan instrumen disahkan melalui pengesahan pakar, manakala kebolehpercayaannya dibuktikan menerusi kajian rintis dengan nilai Alfa Cronbach sebanyak 0.762. Hasil kajian menunjukkan bahawa tahap pe.....

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Short video is a significant innovation in media communication. The arrival of the short video era has brought opportunities and challenges to the development of government media. Government media continue to need help generating content and improving user participation based on short video platforms. This study aims to design and validate a content strategy framework for Chinese government media to enhance engagement. This study adopts the mixed research method of explanatory sequential design and selects the techniques and strategies of content analysis and interview. Through content analysis of 1,000 posts from five government media accounts and interviews with 29 respondents, a content strategy based on the Douyin platform is proposed from the two dimensions of news value elements and content format. The results show that news-value elements positively affect audience participation, but the application of news-value elements by governmental media is insufficient. Governmental media.....

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Kajian ini bertujuan untuk mengenal pasti pengaruh kesediaan kemahiran, pengetahuan, sikap dan kemudahan terhadap motivasi guru prasekolah dalam penerapan PdP, yang melibatkan empat buah zon negeri terdiri daripada Pulau Pinang zon utara, Terengganu zon timur, Johor zon selatan dan Selangor zon barat. Kajian ini turut melihat perbezaan motivasi dan kesediaan kemahiran, pengetahuan, sikap dan kemudahan berdasarkan lokasi, pengalaman mengajar, dan kelayakan akademik Bagi mencari jawapan kepada objektif kajian, pendekatan kuantitatif iaitu tinjauan yang dilakukan dengan menggunakan borang soal selidik yang diadaptasi daripada BECTA yang mengandungi dua bahagian iaitu bahagian demografi dan bahagian konstruk yang mengandungi lima konstruk. Penggunaan model pengukuran Rasch untuk mendapatkan kesahan dan kebolehpercayaan soal selidik yang mengambil kira nilai PTMEA yang berada dalam lingkungan _3, nilai keserasian item infit dan oufit 0.50 _ 1.50, nilai unidimensionaliti (PCA) melebihi 40% b.....

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This study aims to develop a sports tourism behavioral intention model (STBIM) for Guizhou Province, China, by integrating the event-quality model (EQM) and the quality-loyalty model (QLM) with the theory of planned behavior (TPB) to examine tourists' behavioral intentions and loyalty in sports tourism. The STBIM offers a robust framework for understanding how event quality significantly influences tourists' revisit intentions and loyalty. Furthermore, it serves as a reference for local governments to implement effective strategies for attracting domestic and international tourists to sports tourism destinations. Using convenience and snowball sampling methods, we collected data from 350 domestic tourists who participated in the inaugural Guizhou 'Beautiful Village' Basketball League and the 2023 Guiyang Marathon. The data were analyzed using EFA and CFA, with measurement and structural models evaluated through SEM. The results demonstrate that the Chisquare/ df=1.643, RMSEA=0.047, CFI.....

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This study investigates the impact of gastronomic tourism attributes on the sustainability of the hospitality industry in Malaysia, drawing insights from local tourists, hospitality and tourism lecturers, and industry professionals. Employing a mixed-method approach, the research was conducted in two phases: a site survey and in-depth interviews. The first phase involved a quantitative survey of 983 respondents, selected using stratified random sampling from a population of 1,061 based on Krejcie and Morgan_s sample size table. The objective was to assess awareness and perceptions of gastronomic tourism and its influence on the Malaysian hospitality sector. Descriptive and inferential statistical analyses, including ANOVA, correlation, and regression, were applied to the survey data. The findings indicate moderate awareness among participants regarding gastronomic tourism (M=3.78) and the hospitality industry (M=3.97). ANOVA results revealed significant differences in perceptions based.....

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