Socio-Economic and Technological Factors of English Proficiency Index

2017 ◽  
Vol 2 (2) ◽  
pp. 65-74
Author(s):  
Roberto Cabardo ◽  
◽  
Jessica Avenido ◽  
Efren Barabat ◽  
◽  
...  
Keyword(s):  
English Proficiency ◽  
Technological Factors ◽  
English Proficiency Index

РІВЕНЬ ВОЛОДІННЯ АНГЛІЙСЬКОЮ МОВОЮ В УКРАЇНІ: ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ

2020 ◽  
Vol 96 (3) ◽  
pp. 58-68
Author(s):  
Л. Е. Бєловецька
Keyword(s):  
English Proficiency ◽  
English Proficiency Index

У статті розглянуто ключові питання щодо володіння англійською мовою в Україні, акцентується увага, зокрема, на рівні володіння, який повинні мати викладачі англійської мови у ЗВО, щоби викладати англійську відповідно до CEFR. Визначено поняття рівня володіння англійською та як воно зазвичай «вимірюється», представлено деякі дані про знання англійської мови в Україні та Європі. У статті використано звіт Британської Ради щодо тестування невеликої вибірки викладачів англійської мови з використанням тесту Aptis. У роботі автор спирається на звіти EF English Proficiency Index. Сформульовано актуальність визначення рівня володіння англійською викладачами ЗВО для ефективного викладання. Оскільки багато вчителів не досягли рівня кваліфікації, який вважається достатнім для ефективного викладання, розглянуто теоретичні принципи, які можуть бути використані для розробки навчальної програми для підвищення кваліфікації вчителів. Установлено, що є нагальна потреба створити національну мережу визначення та відстеження рівня володіння англійською мовою, щоби можна було встановити відповідні стандарти для студентів та викладачів усіх рівнів освіти. Зазначено, що загальнодержавні офіційні дані про знання англійської мови викладачами в основному відсутні, а наявні дані не завжди легко інтерпретувати. Установлено, що для покращення якості викладання корисно було би розпочати зі встановлення мінімальних вимог для всіх викладачів англійської мови університетів на рівні C1 за шкалою Загальноєвропейських рекомендацій із мовної освіти. Дослідження засноване на доповідях британських експертів та сучасних наукових публікацій, представлених міжнародними дослідниками, які зосередилися на проблемах визначення рівня володіння англійською та перспективах українських університетів в аспекті вивчення англійської мови.

Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gatot Soepriyanto ◽  
Sienny Tjokroaminoto ◽  
Arfian Erma Zudana
Keyword(s):  
Annual Report ◽  
English Proficiency ◽  
Emerging Market ◽  
Annual Reports ◽  
Governance Mechanism ◽  
Content Type ◽  
Listed Firms ◽  
Shareholder Structure ◽  
Corporate Governance Mechanism ◽  
English Proficiency Index

Purpose This study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017 period, this paper unable to find evidence that annual report readability is associated with accounting irregularities. The results are robust after using alternate measurements of accounting irregularities proxies and readability indexes. This paper also finds that the corporate governance mechanism and foreign shareholder structure did not moderate the association between annual report readability and accounting irregularities. Design/methodology/approach The study uses an archival method with cross-sectional regression of 967 firm-year observations over the 2014–2017 period to investigate an association between annual report readability and accounting irregularities in an emerging market setting. To check the robustness of the results, this paper conducts a battery of robustness tests. Findings This paper finds evidence that annual report readability is not associated with accounting irregularities in Indonesia. The results are robust after using alternate measurements of accounting irregularities proxies and readability indexes. This paper also finds that the corporate governance mechanism and foreign shareholder structure did not moderate the association between annual report readability and accounting irregularities. This implies that the readability of annual reports does not have the ability to predict the likelihood of accounting irregularities in Indonesia. It is possible that firms with accounting irregularities will be inclined to voice simpler stories which can counteract the tendency of lies to be linguistically more complex. Indeed, according to the Education First English Proficiency Index, Indonesia is categorized at a low proficiency level. Furthermore, this paper also discovers that the average readability of the management discussion and analysis (MD&A) of Indonesian public listed firms is at an ideal score by having a Fog Index of 13.32. The findings provide valuable insights for stakeholders in using annual reports for their decision-making, especially in an emerging market setting and non-English speaking countries. Research limitations/implications It is important to interpret the findings in the context of the limitations of the readability index the authors used. It is argued that Fog Index, Flesch-Kincaid and Flesch Reading Ease have their own limitations as considered inadequate to be used in the context of business and accounting narratives that are adult-oriented and specialist in nature (Jones and Shoemaker, 1994; Loughran and McDonald, 2014). Another caveat relates to the use of proxies for accounting irregularities. The M-Score and F-Score have some limitations in which, among others, were determined without considering the normal level of accruals or period where manipulations were absent (Ball, 2013). Practical implications One reason underlying the result is that Indonesian firms, in general, do not consider the complexity of the annual report, particularly MD&A disclosures, as a tool to mask financial reporting irregularities. It is also possible that firms with accounting irregularities will incline to voice simpler stories because it is difficult to be untruthful (Lo et al., 2017). Indeed, according to Education First English Proficiency Index, Indonesia was categorized in low proficiency level and ranked 61st out of 100 countries being surveyed (Education First, 2019). As policymakers, locally and globally, are calling for more simplified reports including a plain English approach, the study can be insightful to their deliberations. It suggests that policymakers need to consider a country’s English proficiency, writing skills, regulatory environment and corporate policy on shaping the complexity and narrative of a firm’s communications. Originality/value The study contributes to a scarcity of research that investigates English-written annual reports in non-English speaking countries (Jeanjean et al., 2015; Lundholm et al., 2014). As such, the study findings provide insights related to MD&A in an under-researched area and contribute to improving MD&A not only in Indonesia but also in neighbor countries that share similar social, political and economic characteristics. Also, this study is important for foreign institutions or individuals investing on Indonesian-listed firms. According to Candra (2016), approximately 60% of companies listed in the Indonesia stock exchange are owned by foreign individuals or institutions. They rely greatly on the English texts of annual reports to understand the companies’ financial performance. Moreover, La Porta et al. (2002) asserted that firms with a majority of foreign shareholders (dominantly owned by foreign investors) are more likely to face information asymmetry, primarily due to geographical factors and language barriers.

scholarly journals BEHAVIORISM, INNATISM, AND INTERACTIONISM IN ENGLISH TEACHING AND LEARNING

2019 ◽  
Vol 6 (1) ◽  
pp. 42-50
Author(s):  
Dwi Ratnasari
Keyword(s):  
Teaching And Learning ◽  
English Proficiency ◽  
First Grade ◽  
School Curriculum ◽  
English Teaching ◽  
Junior Secondary Schools ◽  
Proficiency Level ◽  
Junior Secondary ◽  
English Proficiency Index ◽  
Teaching Learning

Abstract:In Indonesia, English has been introduced into school curriculum since junior secondary schools at the first grade though some elementary schools have English as their local content since the fourth grade. Indonesian government has been engaged in activities for many years with the aim of improving the English competency of school graduates in the country. However, the reality has been too far from the expectation. The English skills’ output of the students is still categorized into a low proficiency level. As stated in Education First, English Proficiency Index (EPI) in Indonesia in 2018 is ranked 51 out of 88 countries in the world. Therefore, there needs to be an explanation of what makes Indonesian students’ English proficiency low and how to teach or learn English by considering language acquisition theories, namely behaviorism, innatism, and interactionism. It is the purpose of this paper to briefly explain about these issues. Keywords: behaviorism, innatism, interactionism, English, teaching, learning

scholarly journals Pengembangan Game Edukasi Pengenalan Bahasa Inggris Dasar untuk Anak TK

2020 ◽  
Vol 9 (02) ◽  
pp. 59-64
Author(s):  
Prima Ramadhayani Sandri ◽  
Anggy Trisnadoli ◽  
Erwin Setyo Nugroho
Keyword(s):  
English Proficiency ◽  
English Proficiency Index

Pada masa taman kanak-kanak sudah mulai dikenalkan dengan bahasa inggris dasar. Ada beberapa cara yang bisa dilakukan oleh guru dengan anak-anak TK seperti bernyanyi, menggambar dengan media yang ada dan melakukan tanya jawab. Bahasa merupakan alat utama untuk berkomunikasi dalam kehidupan manusia, baik secara individu maupun kolektif sosial. Bahasa pada anak usia 4-6 tahun itu belum terlalu maksimal, maka peran orang tua dan guru dapat membatu anak-anak dalam berintraksi. Anak-anak TK sudah mulai dikenalkan dengan bahasa inggris dasar. Menurut EPI (English Proficiency Index), negara Indonesia berada pada peringkat ke 51 dari 88 negara yang ada di dunia pada tahun 2018. Bahasa inggris dasar pada anak di negara Indonesia termasuk kedalam kelompok kecakapan rendah, Selama ini, cara belajar mereka masih menggunakan alat peraga sebagai media pembelajaran. Oleh karena itu dibutuhkan teknologi yang dapat membantu anak-anak TK dalam belajar Bahasa Inggris dasar menggunakan objek 3D untuk materinya. Berdasarkan analisis observasi yang dilakukan ke anak- anak TK didapatkan peningkatan sebesar 32,74%. Pada analisis hasil uji blackbox, didapatkan bahwa semua fungsi pada aplikasi dapat berjalan dengan sesuai hasil yang diharapkan. Serta hasil analisis wawancara kepada guru TK yang menyatakan, bahwa game pengenalan bahasa inggris dasar ini sangat membantu untuk proses belajar mengajar.

Serving Children With Limited English Proficiency in the Schools

1994 ◽  
Vol 25 (3) ◽  
pp. 156-164 ◽  
Author(s):  
Celeste A. Roseberry-McKibbin ◽  
Glenn E. Eicholtz
Keyword(s):  
Limited English Proficiency ◽  
English Proficiency

Assessment and Intervention for Children With Limited English Proficiency and Language Disorders

1994 ◽  
Vol 3 (3) ◽  
pp. 77-88 ◽  
Author(s):  
Celeste Roseberry-McKibbin
Keyword(s):  
Public Schools ◽  
Limited English Proficiency ◽  
English Proficiency ◽  
Language Disorders ◽  
Speech Language Pathologists ◽  
Academic Difficulties ◽  
Language Differences ◽  
Language Impaired ◽  
Number Of Children ◽  
Assessment And Treatment

The number of children with limited English proficiency (LEP) in U.S. public schools is growing dramatically. Speech-language pathologists increasingly receive referrals from classroom teachers for children with limited English proficiency who are struggling in school. The speech-language pathologists are frequently asked to determine if the children have language disorders that may be causing or contributing to their academic difficulties. Most speech-language pathologists are monolingual English speakers who have had little or no coursework or training related to the needs of LEP children. This article discusses practical, clinically applicable ideas for assessment and treatment of LEP children who are language impaired, and gives suggestions for distinguishing language differences from language disorders in children with limited English proficiency.

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