Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

Effect of Fair Value based on IFRS 13 on the Qualitative Characteristics of Accounting Information

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

Online Learning Platforms and Covenant University Students’ Academic Performance in Practical Related Courses during COVID-19 Pandemic

This study examines the effectiveness of online learning platforms (Zoom and Moodle) and their effect on the academic performance of Covenant University, Ota, Nigeria, students studying practical-related courses during COVID-19. This study specifically seeks to determine students’ attitudes towards online learning platforms, investigate the effectiveness of these platforms on practical-related courses as well as ascertain the effect of Zoom and Moodle platforms on the students’ academic performance during the Pandemic. Data were gathered through a survey of 380 CU students through the purposive sampling technique to pick students offering practical related courses. Results show that due to the effectiveness of the platforms (Zoom and Moodle) and the positive communication between lecturers and students via these platforms, students would like to see online learning continually adopted after the COVID-19 pandemic. Findings further show that students had no difficulties using these platforms. Due to the sheer adaptability of the online learning platforms used during the pandemic, the usage of Zoom and Moodle had a favorable impact on student’s academic achievement in practical-related courses. The study concludes that distance learning is a future direction in teaching practical-related courses because of the flexible nature of the platforms. Thus, universities in this part of the world should invest more in online education platforms to maintain academic continuity, especially during times of emergency.

COMPUTER-ASSISTED INSTRUCTION ON STUDENTS’ ACADEMIC ACHIEVEMENT AND ENGAGEMENT IN SCIENCE

This study determined the students’ academic achievement and engagement in science. A quasi-experimental research design was utilized. The study results showed that students exposed to CAI obtained “fairly satisfactory” results in the post-test, while those exposed to non-CAI showed “needs improvements” both in the pretest and post-test. Moreover, for students’ engagement in science, the CAI group had a high engagement level for affective, cognitive, and behavioral domains. In contrast, the non-CAI group had moderate engagement before and after the intervention. The students’ academic performance in science exposed to CAI is significantly higher than those exposed to non-CAI. Also, there is a significant difference in students’ engagement level for a cognitive domain in favor of CAI. It is concluded that CAI as a science learning tool enhances the students’ cognitive engagement.