Mohammed Yassin Mohd Aba Shaar, Budi Waluyo, Nur Lailatur Rofiah, Phanit Singhasuwan and Kanyarat Tongumpa
The study examined the antecedents of lecturers' online teaching anxiety and analyzed their relationships with variables such as gender, age, education, teaching experience and…
Abstract
Purpose
The study examined the antecedents of lecturers' online teaching anxiety and analyzed their relationships with variables such as gender, age, education, teaching experience and faculty.
Design/methodology/approach
Using a mixed-methods design, the study involved 115 university lecturers through surveys and 15 through semi-structured interviews, with data analyzed via mixed-methods approaches.
Findings
Personal matters and digital literacy caused the lowest anxiety, teaching methods and classroom management triggered moderate anxiety, and teaching context and health factors provoked the highest. Female lecturers experienced greater health-related anxiety due to prolonged screen time. Education lecturers reported lower anxiety than science lecturers, whose laboratory-based content was harder to adapt to online teaching.
Originality/value
Lecturers' online teaching anxiety stemmed from six factors: digital literacy, teaching context, teaching methods, class management, health and personal matters. Institutional and social support have been identified as crucial for improving well-being and reducing anxiety.
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Football supporters have safety and security guarantees, but protection rights abuses in the Kanjuruhan Indonesia stadium tragedy. This study aims to create a design regulation to…
Abstract
Purpose
Football supporters have safety and security guarantees, but protection rights abuses in the Kanjuruhan Indonesia stadium tragedy. This study aims to create a design regulation to protect the protection rights of football supporters in the world.
Design/methodology/approach
This is a socio-legal study. The law, cases and conceptual methods are the research methodologies. The process of collecting data uses a literature review. The gathered facts and information are next examined both qualitatively and descriptively.
Findings
The tragedy that occurred at the Kanjuruhan Stadium is the worst tragedy of Indonesian football. The key factor behind the tragedy was the mechanism for securing football matches regulated in the acts and regulations in Indonesia, which were out of sync and contrary to Federation Internationale de Football Association (FIFA) regulations. The Indonesian National Police Regulation (Perkapolri) permits the use of firearms, tear gas and force, whereas this is actually prohibited by the FIFA Stadium Safety and Security Regulation (FSSSR). In this tragedy, protection rights abuses occurred. Then, the Indonesian Sport Act (ISA) 2022 does not yet regulate crucial matters, especially safety and security in sports competitions to protect players, referees, spectators/supporters and other match organizers.
Research limitations/implications
This study examines various regulations relating to sports, especially football matches with a focus on studies in Indonesia.
Practical implications
The results of this research help realize protection rights for football supporters and create designs regulation to protect protection rights for football supporters worldwide.
Social implications
The design regulation recommended in this study is useful for preventing disasters in football and protecting football supporters, players, referees and parties in matches from acts of violence.
Originality/value
Learning from the Kanjuruhan tragedy, to prevent this from happening again, the adoption of the FSSSR into Indonesian legislation, created the Safety of Sports Grounds Act and the establishment of the Indonesian Football Policing Unit are recommendations that need to be considered.
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This review frames the state of agencification studies to explore the development and results achieved to date (Q1: what has been done?) and identify future directions (Q2: what…
Abstract
Purpose
This review frames the state of agencification studies to explore the development and results achieved to date (Q1: what has been done?) and identify future directions (Q2: what could be done?) of the studies.
Design/methodology/approach
A systematic approach is carried out to summarize how agencification is adopted, variability of implementation, and its effects, from literature published in the past 48 years (1973–2020). Eligibility criteria include a combination of literature quality (number of citation) and source reputation (journal impact factor). From this, 84 articles and 9 books were included in the review.
Findings
The review finds various country-specific adoptions of agencification and some similarities and differences of agencification practice across various administrative settings. Studies on the effects of agencification is limited and offer mixed results. Meanwhile, little attempt was made to reveal how micro-processes are happening in the everyday practice of agencification. The paper outlines a set of research agenda and possible alternative approaches for future studies.
Research limitations/implications
This review provides an avenue for scholars and practitioners to pay more attention to the “street level” of agencification. Future studies may challenge New Public Management's view of agencification by proposing new perspectives based on a direct observation.
Originality/value
This study contributes to the growing amount of agencification studies by synthesizing theoretical and empirical works across countries covering developed and developing economies in local, regional, and national levels of government.
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Waluyo Adi Siswanto, Kirill Borodin, Zaid Hamid Mahmoud, A. Surendar, Sami Sajjadifar, Galiya Abdilova and Jun Chang
The purpose of this study is to investigate the effect of aging temperature on the barrel-type solder joint lifetime of electronic devices and to include these effects in the…
Abstract
Purpose
The purpose of this study is to investigate the effect of aging temperature on the barrel-type solder joint lifetime of electronic devices and to include these effects in the modified prediction model.
Design/methodology/approach
Several accelerated shear stress tests under different stress amplitudes and aging temperatures were performed.
Findings
It was found that by aging temperature increasing, the lifetime decreases. Morrow energy model was also found as the best prediction model when the aging temperature is taken into consideration.
Originality value
It is confirmed.
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The purpose of this paper is to explore the practices of financial autonomy and control the emerging issue of agencification in the higher education sector.
Abstract
Purpose
The purpose of this paper is to explore the practices of financial autonomy and control the emerging issue of agencification in the higher education sector.
Design/methodology/approach
The practices are investigated using case studies from seven semi-autonomous state universities in Indonesia. The data were collected through semi-structured interviews with 17 respondents including university officials, policymakers, and experts. The interview results were analysed using an inductive-deductive approach.
Findings
This research highlights an unstable balance between financial autonomy and control practices in the universities. Autonomy supports agencification mainly by simplifying financial procedures and control is seen by university managers to be overemphasised compared to in the other state universities. Despite successes in introducing a business-like atmosphere within bureaucratic universities, questions about balancing financial autonomy and control remain.
Research limitations/implications
The small number of cases implies limited generalisability. The two characteristics used, size and parent ministries do not represent all university variabilities.
Practical implications
Agencification has become a key reform practice for state universities. Rather than using a “one size fits all” approach, the government needs a repertoire of models for these institutions.
Originality/value
This study provides empirical evidence of agencification in the higher education sector with an emphasis on the financial dimension of autonomy and control in a developing country setting.
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Lyuba Azbel, Martin P. Wegman, Maxim Polonsky, Chethan Bachireddy, Jaimie Meyer, Natalya Shumskaya, Ainura Kurmanalieva, Sergey Dvoryak and Frederick L. Altice
Within-prison drug injection (WPDI) is a particularly high HIV risk behavior, yet has not been examined in Central Asia. A unique opportunity in Kyrgyzstan where both methadone…
Abstract
Purpose
Within-prison drug injection (WPDI) is a particularly high HIV risk behavior, yet has not been examined in Central Asia. A unique opportunity in Kyrgyzstan where both methadone maintenance treatment (MMT) and needle-syringe programs (NSP) exist allowed further inquiry into this high risk environment. The paper aims to discuss these issues.
Design/methodology/approach
A randomly selected, nationally representative sample of prisoners within six months of release in Kyrgyzstan completed biobehavioral surveys. Inquiry about drug injection focused on three time periods (lifetime, 30 days before incarceration and during incarceration). The authors performed bivariate and multivariable generalized linear modeling with quasi-binomial distribution and logit link to determine the independent correlates of current WPDI.
Findings
Of 368 prisoners (13 percent women), 109 (35 percent) had ever injected drugs, with most (86 percent) reporting WPDI. Among those reporting WPDI, 34.8 percent had initiated drug injection within prison. Despite nearly all (95 percent) drug injectors having initiated MMT previously, current MMT use was low with coverage only reaching 11 percent of drug injectors. Two factors were independently correlated with WPDI: drug injection in the 30 days before the current incarceration (AOR=12.6; 95%CI=3.3-48.9) and having hepatitis C infection (AOR: 10.1; 95%CI=2.5-41.0).
Originality/value
This study is the only examination of WPDI from a nationally representative survey of prisoners where both MMT and NSP are available in prisons and in a region where HIV incidence and mortality are increasing. WPDI levels were extraordinarily high in the presence of low uptake of prison-based MMT. Interventions that effectively scale-up MMT are urgently required as well as an investigation of the environmental factors that contribute to the interplay between MMT and WPDI.
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Pujiyono Pujiyono, Bambang Waluyo and Reda Manthovani
The purpose of this paper is to analyze how Indonesian laws regulate the existence of famous brand. In case of brand Pierre Cardin, which had the elements of a famous brand…
Abstract
Purpose
The purpose of this paper is to analyze how Indonesian laws regulate the existence of famous brand. In case of brand Pierre Cardin, which had the elements of a famous brand including brand reputation obtained because of the public’s general knowledge, intensive and massive promotion, investment made by the owner in several countries, including Indonesia.
Design/methodology/approach
This study is a normative legal research conducted statutory approach reviews through court decisions in Indonesia which related to famous brands such as Pierre Cardin. The analytical method analyzes the law, the legal rulings and the famous brand case of Pierre Cardin, which became one of the sources of Law of Marks in Indonesia. The next method is a description that compares the famous brands such as Pierre Cardin in Indonesia and France.
Findings
The research of this paper shows that brand Pierre Cardin is one of the world’s leading brands and has registered its brands in several countries in the world. The threat to well-known brands in Indonesia is the regulation of which Indonesia has weaknesses. In Indonesia, the Law of Marks enables the state to receive registrations of similar brands, and when a dispute occurs, it allows the judge to make a decision threatening the existence of goodwill.
Research limitations/implications
This research discusses the legal aspects of famous brands in Indonesia that hold the constitutive system and particularly the legal threat against a famous brand in Indonesia, Pierre Cardin.
Practical implications
This paper discusses the threats that will occur in famous brands that registered in many countries, such as Indonesia. This became a reference for the famous brand company to be able to adjust the law in Indonesia.
Social implications
This paper informs the legal threats can be a weakness of law in Indonesia; therefore, the governance should revise the regulation about marks to accommodate the existence of famous brands company in Indonesia. This paper gives recommendations for government to be more flexible to regulate the registration for the famous brand and tighten regulation of brand rights for local brands to avoid infringement in Indonesia. The protection of brand rights for a famous brand company in Indonesia can be realized and will be possible.
Originality/value
This paper is original and must-read. This research can be a reference for famous brand companies that will register brand rights in Indonesia because it discusses about the case between Pierre Cardin brand in Indonesia and French. This paper gives perspectives based on the Law of Marks in Indonesia. Furthermore, this paper also discusses some Law of Marks in Indonesia that should be strengthened.
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The purpose of this study is to examine the changing political orientation of Air Tiris, Kampar, Riau community towards Islamic political parties in general elections; to analyze…
Abstract
Purpose
The purpose of this study is to examine the changing political orientation of Air Tiris, Kampar, Riau community towards Islamic political parties in general elections; to analyze the factors that influenced the political orientation of Air Tiris community in general elections; and to realize the political rights of the society including Air Tiris community.
Design/methodology/approach
The subject in this study is the political orientation of the Air Tiris community in the 1999, 2004, 2009 and 2014 general elections with a period of research from 2009 to 2016. This qualitative research method consists of sources, data collection, informants, data collection techniques, data analysis and processing and writing systematics.
Findings
The results of the research indicate that there are three dominant factors affecting the change in the political orientation of the Air Tiris community towards Islamic political parties characterized by the deterioration of vote acquisition for Islamic political parties in Air Tiris village in 1999, 2004, 2009 and 2014 general elections. The weakening of the link between religious identity and voting behaviour, as well as the weakening of political movement. The identification or loyalty of the santri community towards Islamic parties has faded.
Originality/value
The originality of this research lies in the analysis of the political orientation of Air Tiris, Kampar, Riau community, in general, elections towards Islamic political parties. Traditionally, this community has more political orientation on religious/Islamic political parties but such orientation experiences developments and changes that lead to non-Islamic parties. This research contains new information about the analysis of the political orientation of Air Tiris, Kampar, Riau community in the general election of Islamic political parties.
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Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on…
Abstract
Purpose
Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.
Design/methodology/approach
The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.
Findings
The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.
Originality/value
There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.