We empirically examine the reciprocal relationships between disclosure quality, board independence and earnings management. Disclosure quality is measured using the IR Magazine Award, the number of forward looking information in the annual report as well as the analyst forecast accuracy. We estimate earnings management using modified Jones Model, while board independence is measured using the percentage of independent directors in the board. We remedied the simultaneity bias in our study using a simultaneous system of equation, which was estimated using two-stage least square regression (2SLS). Match-paired samples comprised of the winners and non-winners of the IR Magazine Award during the years from 2005-2008 were employed in our study. Our finding reported that there is a negative reciprocal relationship between disclosure quality and earnings management. We notice that these findings are robust across all disclosure quality measurement that we utilised in our 2 Stage Least Square (.....

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This study empirically examines the relationship  between wide-ranging board diversity and the quality  of corporate social responsibility (CSR) disclosure  variables in Malaysia. We extend prior literature  covering broader dimensions of board diversity  (e.g., gender, education level, education background,  age, tenure, nationality and ethnicity) and their  impact on CSR after controlling for board and audit  committee characteristics. Using 200 listed firms in  Bursa Malaysia during 2009–2013 and applying both OLS  and 2SLS instrumental variables (IV) approaches, we  document significant positive effect of board education level and board tenure diversity on the quality of CSR disclosure. Further analysis using robust regression  also shows positive association between gender  diversity and CSR disclosure. Our findings also  demonstrate that the quality of CSR disclosure is  significantly negatively associated with board age  and nationality diversity. These results.....

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Kajian ini bertujuan untuk membangunkan sebuah modul pengajaran STEM bagi bidang Statistik dan Kebarangkalian dalam KSSM Matematik Tingkatan 2 serta menentukan kebolehgunaannya. Ini berikutan daripada keputusan ujian TIMSS yang menunjukkan tajuk kebarangkalian mempunyai skor terendah, manakala analisis keperluan menunjukkan peratusan yang tertinggi. Proses pembangunan modul adalah berasaskan Model ADDIE, penerapan konsep STEM serta Teori Pembelajaran berasaskan inkuiri. Seterusnya, bagi memperoleh kesahan, kebolehpercayaan dan kebolehgunaan modul, kajian ini melibatkan 4 orang pakar bidang dan 42 orang guru Matematik. Dapatanmenunjukkan bahawa modul yang dibangunkan mempunyai kesahan yang baik dengan peratusan persetujuannya 92%. Nilai alfa Cronbach 0.97 juga menunjukkan kebolehpercayaan modul adalah sangat baik. Hasil analisis kebolehgunaan modul pula menunjukkan peratusan persetujuannya adalah tinggi. Modul ini dapat memberikan impak positif terhadap proses pembelajaran dan pemudahca.....

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Bakery industry has risen with the increasing demand of its products. This study aims to examine the students’ abilities in terms of cognitive, affective and psychomotor in supporting the competency needs in the bakery industry. This research tested the abilities required by the students during industrial training at the bakery stores. This research was conducted at four different bakeries in the area of Yogyakarta within May to July 2019. A total of 90 students participated in the survey. The findings show that a psychomotor ability is the highest skill needed in the bakery industry with 84%, followed by affective (81%) and cognitive (75.3%). This implies that psychomotor ability is the prominent domain in the bakery industry where it involves physical movement, coordination, and the use of motor-skills. This study helps the educational provider to give the correct knowledge to the students with the precise abilities for their future undertakings...

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Case-Based Reasoning (CBR) and semantic web are intelligent methods or techniques that have been used in number of critical fields. Both methods have unique strengths and immense potential in problem solving in a wide range of domains. The main aim of this paper is to highlight an overview of the current efforts by researchers to integrate the capabilities of both techniques of CBR and semantic web. Through an analysis on the current literature involving 21 related articles, a taxonomy was developed indicating there were three stands of research focus. First, 38% (n = 8) of the articles involved studies of new methods that combined both techniques. Second, 33.3% (n = 7) of the articles dealt with the development of working frameworks or new approaches. Third, 28.6% (n = 6) of the articles focused on efforts to develop systems that integrated both techniques. In particular, the analysis showed that the medical field was the dominant field in which the integrated technique was widely use.....

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Pondok institute is a growing Islamic formal education institutionamongst the Malaysian community. The purpose of this study is to identify the teaching methods practiced by teachers at pondok institutions. A phenomenological approach has been used to explore the teaching and learning methods at these pondok institution. The data were obtained through observation and interviews. Founders, teachers and students at one of the pondok in Alor Setar, Kedah was selected as respondent for the study. According to Mashitah Ibrahim (2014), there are five traditional methods of teaching the in pondok namely talaqqi method, tafaqquh method, itqan method, munazoroh method, and mujadalah method. However, the findings of this study shows that in the five traditional methods of teaching at pondok only three teaching methods practiced directly in this pondok institution ie talaqqi method, itqan method and Tafaqquh method. It was found mujadalah and munazoroh method can not be practiced at this cottage .....

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The work of one of the leading authors such as Shakespeare, Dante, George Bernerd Shaw and Tun Seri Lanang enshrined in the memoryand human memories to seek happiness and prosperity in civilized community lives. In this paper discussion is based on the 4 Principles of Teksdealisme Theory, that are presence, infringement, consolidation and individualism in order to show the superiority of an author. Authors should be able to build and empower authorship strategies for each of his work texts, to build discipline and acting laws on wisdom and creativity, while continuing to bring in remarkable innovation. Teksdealisme holds on superior work in superior structure. This means that analysis can be studied in terms of retention and change in literary conventions, based on the principleof infringement related to the aspect of discourse and language that isoften used as a factor of excellence. These innovative, experimental and strengthening properties support the birth of modern texts, postmod.....

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The adventure learning consists of highly structured physical activity with debrief session that helps promote personal and social development. It is an approach with the future ready curriculum framework that highlights three elements; curriculum structure, learning and teaching delivery and assessment that are constructively aligned to prepare graduates in meeting the challenges of the 21st century. Previous researches showed that future adventure learning projects are recommended to focus on higher education, small and diverse which can yield significant knowledge into adventure learning. Thus, this study aims to develop an adventurebased learning module for learning statistical inference course at diploma level. This article will highlight two activities of adventure learning in the developed module. The experiential learning theory, the inquiry-based learning and the concept of outdoor learning point of views will be explained to shed additional light on the way the activities in .....

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Problem statement: The aim of this research is an endeavor to examine the relationship between Management Information System (MIS) and Total Quality Management (TQM) at Missan Oil Company in Iraq. Approach: The quantitative method used the questionnaire-survey and structural equation modeling (SEM).A total of 250 questionnaires was distributed and a high rate of return (87.6%) has been achieved. After initial data screening, 201 responses were utilised to analysis the final data. Results: MIS indicators, namely system quality, information quality, use MIS, user satisfaction and net benefits are directly linked with the TQM. Conclusion/Recommendations: Findings of this study are useful for the Iraqi oil sector to enhance the application of TQM through the use of appropriate MIS indicators..

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Problem statement: The aim of this research is an endeavor to examine the relationship between Management Information System (MIS) and organisational performance at Missan Oil Company in Iraq. Approach: The quantitative method used the questionnaire-survey and structural equation modeling (SEM). A total of 250 questionnaires was distributed and a high rate of return (87.6%) has been achieved. After initial data screening, 201 responses were utilised to analysis the final data. Results: MIS indicators, namely information quality, user satisfaction and net benefits are directly linked with the organisational performance. Conclusion/Recommendations: Findings of this study are useful for the Iraqi oil sector to enhance their organisational performance through the use of appropriate MIS indicators.  ..

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