scholarly journals Impact of Demerger on Shareholders’ Wealth

2009 ◽  
Vol 1 (1) ◽  
Author(s):  
Ranjit SINGH ◽  
Amalesh BHOWAL ◽  
Varun BAWARI
Keyword(s):  
Value Creation ◽  
Stock Exchange ◽  
Specific Character ◽  
Average Price ◽  
Share Prices ◽  
The Subject ◽  
Time Specific ◽  
Almost All ◽  
Total Wealth

Purpose – The purpose of this paper is to investigate the change in the level of the wealth of the shareholders’ before the demerger and after the demerger.Design/methodology/approach – In the present study the data relating to share prices has been taken from the official website of Bombay Stock Exchange. Here the average of the six months price of the demerged company before demerger and average six months price or the average price upto 31st of July, 2007 has been collected of demerged and resultant company after demerger. Findings – It is found that after demerger there is increase in the total wealth of the shareholders in almost all the cases.Research limitations/implications – Given the nature of this study, generalizations cannot be made as the study is conducted in a bullish market. The time specific character of the subject matter is an opportunity for future longitudinal research.Practical implications – Presently de-mergers are creating enormous wealth for shareholders. It is because of the negative synergy. Due to the demerger this negative synergy is removed and the value is unlocked. However, Investors should differentiate between genuine attempts at value creation and de-mergers undertaken to create hype around the stocks. Stay away from dubious companies that want to manipulate prices. Investors should focus on the quality of management and corporate governance record of the companyOriginality/value – The study is the first of its kind and hence original in nature.Article Type: Research paperKeyword(s): Demerger, Demerged Company, Resultant Company, Negative Synergy, Shareholders Wealth.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

scholarly journals Student’s perception about Modular teaching and various instructional strategies in the subject of Obstetrics and Gynecology.

2020 ◽  
Vol 27 (01) ◽  
pp. 40-45
Author(s):  
Umber Fatima ◽  
Mubashra Naz ◽  
Humaira Zafar ◽  
Anees Fatima ◽  
Rizwan Rasool Khan
Keyword(s):  
Instructional Strategies ◽  
Teaching Methods ◽  
Learning Experience ◽  
Cross Sectional Study ◽  
Obstetrics And Gynecology ◽  
Cross Sectional ◽  
The Subject ◽  
Teaching Learning ◽  
Almost All

Many modifications have been introduced in the field of medical education in recent past with a shift from didactic to more student focused teaching strategies. Modular study system for final year MBBS students was introduced in the subject of Obstetrics and Gynecology in 2018 session. Objectives: To determine the students′ perception about modular teaching and various instructional strategies through feedback in the subject of Obstetrics and Gynecology at undergraduate level. Study Design: Cross sectional study. Setting: University Medical and Dental College, Faisalabad. Period: 1st January to 30th October 2018. Material & Methods: Eight modules were designed in the subject of obstetrics and gynecology for final year MBBS students. In order to ascertain the quality of teaching and to monitor the effectiveness of teaching methodologies, feedback was obtained.  A written questionnaire was designed to collect feedback. Interpretation of collected data was performed on SPSS 20. Results: Total 136 students participated in study by giving back properly filled questionnaire. Modular teaching was appreciated as an effective method by 93.4% students. Case based teaching, small group sessions and problem based learning were considered most favored teaching methods (97.7%, 97.1% and 94.85%) respectively by the students. Conclusion: Modular teaching was found to be an interesting and a useful teaching - learning experience by majority of students. Almost all students showed positive acceptance for various teaching methods. Students’ feedback was also useful in identifying course components that need improvement so that appropriate measures can be made to improve the overall quality and effectiveness of the course in future.

scholarly journals Aplicación Móvil con el uso de Realidad Aumentada para el proceso de enseñanza y aprendizaje a nivel universitario

2019 ◽  
pp. 1-7
Author(s):  
Janitzín Cárdenas-Castellanos ◽  
Jazmín Pérez-Méndez ◽  
Nadia Teresa Adaile-Benitez ◽  
Luis José Castellón-Castro
Keyword(s):  
Mobile Application ◽  
Cell Phone ◽  
Teaching And Learning ◽  
Academic Development ◽  
Educational Levels ◽  
Positive Effects ◽  
The Subject ◽  
University Level ◽  
Almost All

Currently there is a problem in the classrooms at almost all educational levels in these times, where students during class often use cell phones and in most cases harms the academic development of the same.It is desired to use a technological aspect as an opportunity to take advantage of the use of the cell phone with the new tendencies to contribute to the learning of the students.The main goal is to implement a mobile application with Augmented Reality (AR) looking for positive effects in the learning of university level students, as mentioned by Escamilla (2002), also hoping to strengthen and feedback previously acquired knowledge seen in class.ED is the name of the mobile application that was developed following the methodology for agile projects called SCRUM.The ED app through the use of QR codes shows a character in RA explaining and reinforcing themes alluding to the subject that the teacher already explained and with this reinforcing the quality of the teaching and learning process adding the technological transcendence that is nowadays a reality.

scholarly journals Persepsi Siswa Terhadap Fasilitas Perpustakaan Sekolah Menengah Umum Negeri 1 Bantul. (Student Perception Towards Facilities Of The Library Of Public Senior High School 1 Bantul)

2015 ◽  
Vol 3 (7) ◽  
Author(s):  
Sidik Rokhmadi ◽  
Anis Masruri
Keyword(s):  
High School ◽  
Student Perception ◽  
School Library ◽  
Good Condition ◽  
Senior High School ◽  
Library Studies ◽  
The Subject ◽  
Quantitative Descriptive ◽  
Almost All

This research is meant to know the student perception towards facilities of the library of public senior high school I Bantul. The result of this research is expected to enrich the insight of the library studies, especially school library issues. This research uses a quantitative descriptive method. The subject of this research is the users of the library, students of public senior high school 1 Bantul. To achieve validity of the data, the writer uses some techniques of the data collection, namely; observation, documentation, interview, questionnaire, and library study. The result of this research shows that 63,9% of the respondents say that the library facility of public senior high school I Bantul is good. In terms of the building indicator, the respondents said that it is not large. It is similar to the facilities of the library by which the students percieve that they are not sufficent enough. Besides, the student perception towards the aspects of the condition and the arrangement of the facility of the school library is good and appropriate enough. Almost all kinds of library equipment are in good condition, except bag, book, and magazine shelves. Similarly, the arrangement of the library is considerd appropriate enough as 2 two kinds of equipment of the library, bag and magazine shelves, are considered still inappopriate. In order to be able to develop the quality of the library, the writer suggest that the library of the school should improve its facilities, especially the shelves. Apart from that, librarian should pay attention to the facilities. Keyword: student perception, school library, library facility (facility of the library)

scholarly journals The Effect of Corporate Governance and Audit Quality on Disclosure Quality: Evidence from Tehran Stock Exchange

2016 ◽  
Vol 25 (1) ◽  
pp. 32 ◽  
Author(s):  
Mahdi Salehi ◽  
Mahdi Moradi ◽  
Navid Paiydarmanesh
Keyword(s):  
Corporate Governance ◽  
Regression Models ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Disclosure Quality ◽  
R Software ◽  
The Subject ◽  
Independent Audit

The current study examines the effect of audit quality and internal and external corporate governance on the quality of disclosure of financial statements. In order to achieving the objectives of the study 7 hypotheses about audit quality and 7 hypotheses about internal and external corporate governance are postulated in the current study during 2009-2014 in Iran. Data analyzed in two regression models via the R software. The results indicate that there is no significant positive relationship between independent audit quality and the quality of disclosure of financial statements information, but there is a significant relationship between corporate governance and the quality of disclosure of financial statements information. So far, the current study is the first paper on the subject which conducted in the developing country such like Iran, the results of the study may give the strength to the auditing literature.

Analisis Perbandingan Manajemen Keuangan Ojek Online Dan Ojek Reguler Studi Kasus Kecamatan Duren Sawit Jakarta Timur

Liquidity ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 41-52
Author(s):  
M. Koesmawan ◽  
Darwin Erhandy ◽  
Dede Dahlan
Keyword(s):  
Financial Management ◽  
Average Income ◽  
Savings And Loans ◽  
Financial Difficulties ◽  
The Family ◽  
Family Finances ◽  
The Subject ◽  
Almost All

In order to meet the needs of living which consists of primary as well as secondary needs, human can work in either a formal or an informal job. One of the informal jobs that is became the subject of this research was to become an ojek driver. Ojek is a ranting motorcycle.  Revenue of ojek drivers, accordingly, should be well managed following the concept of financial management. This research was conducted for the driver of the online motorcycle drivers as well as the regular motorcycle drivers they are called “The Ojek”. Ojek’s location is in Kecamatan (subdistrict) Duren Sawit, East Jakarta with 70 drivers of ojeks. The online ojeks earn an average of Rp 100,000 per day, can save Rp 11,000 to 21,000 per day, while, the regular ojek has an average income per day slightly lower amounted to Rp 78,500, this kind of ojeks generally have other businesses and always record the outflow of theirs money. Both the online and regular ojeks feel a tight competition in getting passengers, but their income can help the family finances and both ojeks want a cooperative especially savings and loans, especially to overcome the urgent financial difficulties. Almost all rivers, do not dare to borrow money. They are afraid of can not refund the money as scheduled.

Measuring Service Quality in The Context of Higher Education in Vietnam

2013 ◽  
pp. 77-90
Author(s):  
Yen Nguyen Thi Hoang
Keyword(s):  
Higher Education ◽  
Service Quality ◽  
Exploratory Study ◽  
Measurement Scale ◽  
Education Service ◽  
The Subject

This paper focuses on the understanding of service quality in the context of Vietnamese universities. It proposes an approach for measuring the quality of the higher education service provided by universities in Vietnam. Firstly, an exploratory study was conducted. Then, the set of items which were generated became the subject of a questionnaire that was then administered to 675 students of a Vietnamese university to determine the dimensions of higher education service quality in this context. The obtained results permit us to appropriate a measurement scale which is slightly different from the SERVQUAL scale widely known as the standard for measuring service quality. The results also show that tangible elements, responsiveness and assurance seem to be three specific dimensions of the higher education service of Vietnamese universities.

Thomas More’s Correspondence in a Spanish Ambiance

Moreana ◽  
2002 ◽  
Vol 39 (Number 149) (1) ◽  
pp. 41-60 ◽  
Author(s):  
Eugenio M. Olivares Merino
Keyword(s):  
The Subject ◽  
Selection Of

The recent reprinting of Álvaro de Silva’s 1998 edition of a selection of More’s letters prompts the author to examine the subject of Spanish translations of More, and of de Silva’s general commentary on More’s correspondence and on his relationship to other humanists. The author reflects on aspects of More’s personality as exposed in his letters and uses what he finds as a corrective to several biographical misconceptions. He points out the strengths and weaknesses of de Silva’s work and compares it with that of other translators, particularly Elizabeth Rogers, and notes the particularly Spanish quality of de Silva’s edition.

Students’ Experience in Learning Accounting via Open and Distance Learning (ODL)

2020 ◽  
Vol 7 (1) ◽  
pp. 29-40
Author(s):  
Nur Syafiqah Hussin ◽  
Naqiah Awang ◽  
Farah Husna Mohd Fatzel
Keyword(s):  
Distance Learning ◽  
Traditional Classroom ◽  
Financial Accounting ◽  
Way Of Life ◽  
Internet Connection ◽  
New Material ◽  
The Subject ◽  
Open And Distance Learning ◽  
Catch Up ◽  
Almost All

Covid-19 is an unprecedented crisis that has affected almost all industry players including education. It has transformed our way of life and introduced a new normal to how things are done. As an effort to contain the outbreak of pandemic Covid-19, universities have shifted to online learning. In line with this, Universiti Teknologi MARA (UiTM) has decided to execute open and distance learning (ODL) for the current semester until 31 December 2020. ODL introduces a different learning environment as compared to the traditional classroom that requires students to be self-reliant in learning new things. Hence, the purpose of the study is to explore students’ experiences in the process of knowledge transfer through ODL specifically for accounting subjects. A questionnaire was distributed to students who were taking the subject of Introduction to Financial Accounting and Introduction to Cost Accounting in UiTM Pahang Kampus Raub and a total of 206 responses were received. The study found over half of the students enjoy learning through ODL but only one-third were looking forward to having ODL for the next semester. Poor internet connection is the main reason found in the study that makes ODL not preferred by the students. At the same time, few features were highlighted by the students about ODL such as the advantage of pre-recorded video to catch up the new material and flexibility for them to learn at their own pace.

From the Synergy to the Discrimination - Analysis of Attitudes and Decisions of the Prison Staff Towards Muslim Prisoners in the Context of Multicultural Education

2016 ◽  
Vol 2 (2) ◽  
pp. 81
Author(s):  
Arkadiusz Urbanek
Keyword(s):  
Multicultural Education ◽  
Social Relations ◽  
Ethnically Diverse ◽  
Prison Staff ◽  
Professional Activities ◽  
Personal Attitudes ◽  
The Subject ◽  
Pragmatic Aspects ◽  
Diverse Groups

The aspiration to keep the synergy in relations between majorities and minorities repeatedly emerges as the cause of conflicts in social relations. It is also a subject of the interest of the multicultural education, particularly in countries of Eastern Europe, building contacts with the culturally and ethnically diverse groups to a wider scale. Relations in culturally, religiously and ethnic diverse societies, are becoming more and more related to the personal attitudes and a given policy. These issues acquire in the prison circumstances even greater significance, as given moods and personal attitudes of the prison staff create the pragmatic aspects of the professional activities addressed to the sentenced. Additionally, the key role is played by the quality of the penitentiary policy and the legal culture. The article presents the comparative analysis of the research carried out in 2016 amongst the prison staff in Poland. The subject of the research concerned attitudes that influence the decisive processes. The personal relations have been analyzed in the context of the relation with the sentenced Muslims. The aim of the research was not only to reveal the quality of the decisions concerning the sentenced Muslims, but also the sources of such decisions. The latter, in consequence, may shift, as the research results prove, towards synergy or discrimination. The diversification of the discrimination was one of the intriguing aspects, disclosed at various levels that not always explicitly concerned the discrimination of the minority.

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