Technium Social Sciences Journal最新文献

{"title":"The Correlation Between the Size, Independence and Experience of Internal Audit and its Impact on Reducing Financial Corruption: Evidence from the Public Sector in Iraq","authors":"A. Wahhab, Farqad Mohammed Bakr Al Saadi","doi":"10.47577/tssj.v58i1.11167","DOIUrl":"https://doi.org/10.47577/tssj.v58i1.11167","url":null,"abstract":"Financial corruption crimes in the public sector are prevalent in numerous developing nations, frequently stemming from political, economic, or social problems, among other things. In order to combat these unethical behaviours in the public sector, governments are aggressively striving to improve the internal audit function. This requires recruiting an adequate number of auditors who can carry out their duties with the highest level of professionalism, fostering the autonomy of the audit function and auditors, and improving the effectiveness of auditors through training, qualifications, and education. In the end, this will help decrease the financial corruption that hinders the long-term progress of Iraq. The goal of this study is to assess the magnitude, autonomy, and expertise of internal auditing in Iraq's public sector entities, as well as the extent of financial corruption within this sector. To accomplish the goals of the study, we created a survey and administered it to a randomly selected group of internal auditors in 15 Iraqi governorates, excluding the Kurdistan Region. We issued a total of 174 questionnaires, each containing two axes. The initial segment has three facets of internal auditing (magnitude, autonomy, and expertise) and a total of 27 inquiries. The second axis consisted of 14 questions that assessed financial corruption using regression analysis. The study used basic and numerous linear tests to investigate the hypotheses, ultimately determining that the inclusion of more staff was essential for carrying out certain audit responsibilities. The department lacks a proportional allocation of internal auditors compared to the workload, resulting in the audit body's weak independence. This is primarily due to the administration's interference in the transfer and employment of individuals based on its own discretion, as well as corruption prevalent in government units, particularly in investment spending. The results also revealed a direct relationship between size, independence, internal auditing experience, and financial corruption.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":" 62","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141367407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Optimizing Artificial Intelligence (AI) as a Catalyst for Digital Economic Transformation to Increase National Economic Growth","authors":"Sungkono, I Dewa Ketut Kerta Widana","doi":"10.47577/tssj.v58i1.11174","DOIUrl":"https://doi.org/10.47577/tssj.v58i1.11174","url":null,"abstract":"This study aims to analyze a range of influential challenges to realize AI based economic transformation, thereby producing a comprehensive AI development strategy to maximize the benefits of AI with the minimum possible risk. Research data was obtained from interviews, observations, literature studies, and data triangulation. Based on the results of the study, it was found that the Indonesian Government needs to take several strategic steps in an effort to realize AI optimization to support economic transformation by strengthening the availability of equitable digital infrastructure to support AI implementation, increasing the availability of skilled human resources equivalent to AI technology capacity, providing conducive policy and regulatory support for AI investment and research, and optimizing the ecosystem that supports Innovation and technology startups for the development of AI-based products and services, in order to increase national economic growth.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":" 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141367751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Productivity Viewed From Work Ability and Work Operation Time With Mediating Variable On The Job Training (OJT)","authors":"Bagja Gumilar, Eko Hariadi, Achmad Imam Agung","doi":"10.47577/tssj.v58i1.11020","DOIUrl":"https://doi.org/10.47577/tssj.v58i1.11020","url":null,"abstract":"This study aims to analyze the effect of work ability and work operational time on cadet productivity and analyze the role of the on-the-job training (OJT) variable in mediating the independent variable on the dependent variable in the Airport Electrical Engineering Occupation at Politeknik Matra Udara. Data were collected through questionnaires distributed to respondents. This research uses a quantitative approach, analyzes using Structural equation modeling (SEM), and uses the Smart-PLS statistical program. The research sample refers to the Isaac and Michael table using a 10% significance level. The sample of this study consisted of 115 cadets from various occupations in airport electrical engineering at the Air Matra Polytechnic who had participated in the on-the-job training (OJT) program. The results of the analysis show that work ability has a significant positive effect on cadet productivity. This shows that the higher a person's work ability, the higher his productivity. In addition, work-related operational time also has a positive effect on productivity. That is, the longer the working time owned by cadets, the higher the level of productivity. Furthermore, on-the-job training (OJT) proved to be a significant mediator in the relationship between work ability and work operational time and cadet productivity. This suggests that on-the-job training has an important role in improving productivity.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141366754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Latent profile analysis of college students’ mental Huagong On the Horizon of Chinese Culture","authors":"Li Bing-quan Li, Runzhe Wu, Zi-shan Pang","doi":"10.47577/tssj.v58i1.10938","DOIUrl":"https://doi.org/10.47577/tssj.v58i1.10938","url":null,"abstract":"Objective: To explore the latent class characteristics of college students’ mental Huagong. Methods: A questionnaire survey was carried out on 510 college students by using Collage Mental Huagong Scale(CMHGS) and the Self-assessment Scale of College Students’ Innovation and Entrepreneurship Ability(CSIEASAS). Results: The college students’ mental Huagong can be divided into high Huagong group (40%), high-level low will group (6%), medium-level low emotion group (48%) and low Huagong group (5%). There were significant differences in the scores of entrepreneurial personality, basic entrepreneurial ability, core entrepreneurial ability and social adaptability among the four Latent class model of collage students’ mental Huagong. Conclusion: There are four Latent class model of college students’ mental Huagong , and there are significant differences in each dimensions of college students’ abilities of innovation and entrepreneurship among each latent class models of college students’ mental Huagong.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141367868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Intercultural communication in the light of Balkan circumstances","authors":"Hasan Mujaj, Valdet Hysenaj","doi":"10.47577/tssj.v58i1.10990","DOIUrl":"https://doi.org/10.47577/tssj.v58i1.10990","url":null,"abstract":"The aim of this research is to highlight the great importance that intercultural communication has, especially in the circumstances of multi-ethnic life not only in Kosovo, but also more widely in the Balkans, etc. As a result of this research, it appears that intercultural communication in Albanian, but also Balkan studies, has not been researched enough and deserves to be followed and advanced in the future. Intercultural communication is a wide spectrum of heterogeneous knowledge and integrated into textual wholes in different languages.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":" 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141367783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Responsibility of commitment making officials in government procurement of goods/services","authors":"J. Bambang Pudjiono, Slamet Suhartono, Endang Prasetyawati, Yovita Arie Mangesti","doi":"10.47577/tssj.v56i1.10859","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10859","url":null,"abstract":"The implementation of good governance is the main prerequisite for carrying out state goals, especially in providing public welfare. In line with the large demands of society for the implementation of good governance, the government must provide quality public services. In this regard, development planning is needed that is systematic, directed, comprehensive, and responsive to the dynamics of community needs. In the government's efforts to provide public services, it is necessary to develop and implement a real legal accountability system for the implementation public services, so that the implementation of government and development can take place in an efficient, clean and accountable manner. The responsibility of Commitment Making Officials in the procurement of government goods/services consists of administrative responsibility and criminal responsibility. Administrative responsibility occurs if an administrative violation occurs, and will be subject to administrative sanctions. Meanwhile, criminal liability means the possibility that a criminal act has occurred and can be subject to criminal sanctions.  However, this responsibility can also be imposed on other officials involved in the procurement of goods/services, such as Budget Users, Budget User Proxies, Procurement Officials/Election Working Group, as long as their involvement in the criminal act can be proven.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140723104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Jamaican Values and Foreign Policy","authors":"Paul Golding","doi":"10.47577/tssj.v56i1.10672","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10672","url":null,"abstract":"Dependency theory suggests that the foreign policy of small island developing countries will be congruent to the preferences and interest of larger and more powerful countries in its sphere of influence.  A large body of contemporary scholarship asserts that values not only play a role in the mass public’s attitudes toward domestic politics, but that they also help people make sense of attitudes toward international affairs national values, they are influenced by factors such as historical traditions, cultural backgrounds, and the realities of the country. Internal tensions are created when a government pursues a foreign policy that is incongruent with the values of the citizens. This study examined the values of 513 Jamaican citizens using the World Value Survey and discussed these findings within the context of values theory and contemporary foreign policy issues. The secular versus religious divide helps to explain the differences in views on LBGTQ, Abortion and Promiscuity and Abstinence between Jamaica and the hegemon. There is far more congruence in values and culture as it relates to Privacy, Science and Technology, Corruption, and Security. It is important that national culture and values of dependent countries be respected by dominant countries instead of assimilating into one worldview.  ","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":"133 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140725691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Historical Foundations and Educational Practices in Greek Elementary Education: A Comprehensive Overview","authors":"Eleni Anastasopoulou, Konstantina Lourida, Evangelia Mitroyanni","doi":"10.47577/tssj.v56i1.10854","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10854","url":null,"abstract":"This paper provides an in-depth exploration of the historical factors shaping Greek elementary education and the contemporary pedagogical approaches and curriculum implemented in Greek elementary schools. Beginning with a historical analysis, the paper examines influential factors and developments spanning ancient times to the present day, including the legacy of ancient Greek education, Byzantine educational traditions, and modern educational reforms. By synthesizing historical insights with contemporary educational practices, this paper offers a holistic understanding of Greek elementary education. It underscores the enduring influence of historical legacies on present-day educational philosophies and methodologies while highlighting the innovative approaches adopted to meet the needs of modern learners. Ultimately, this comprehensive overview aims to contribute to scholarly discourse and inform ongoing efforts to enhance elementary education in Greece.\u0000 ","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":"24 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140722227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Island's Call for Justice: NGO Advocacy in the Climate Litigation Case of Pari Island in Indonesia","authors":"Anya Mayaputri, Gracia Paramitha, Nurul Isnaeni","doi":"10.47577/tssj.v56i1.10818","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10818","url":null,"abstract":"Climate injustice has become a prominent issue following the Paris Agreement, where emissions generated by developed countries burden local communities in developing countries. Consequently, one of the efforts to address climate injustice for communities in the Global South is through climate litigation processes. The process itself is a challenging one since the litigants need support legally and politically to ensure it has proceeded. Here, non-governmental organisation’s (NGO) engagement is the most feasible support that local communities can access. This article analyzes the dynamics of climate justice attempts through a unique case study: climate litigation between residents of Pulau Pari, a small island located in the Java Sea, Indonesia, and the cement giant Holcim-LaFarge in Switzerland. This climate litigation is advocated by three collaborating NGOs: HEKS (Switzerland), ECCHR (Germany), and WALHI (Indonesia). Using a qualitative method, we analyze the role of NGO advocacy in the litigation process using the advocacy function concept by Joseph Szarka; issue framing, construction and dissemination of knowledge, responsibility attribution, political lobbying, public mobilization and agenda setting. We argue that the advocacy support of the three related NGOs amplified the climate litigation process beyond legal proceedings. The strategy of advocating climate litigation is an innovative way to create wider recognition from the international community and push adaptation to the struggle of the local community.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":"78 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140723352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Government Spending in Developing the Productive Capacity of The Iraqi Economy","authors":"Muhammad Abdul-Ameer Atiyah Al-Yasi, Harith Rahim Atiyah Al-Yasi","doi":"10.47577/tssj.v56i1.10830","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10830","url":null,"abstract":"The research seeks to demonstrate the impact of government spending on the productive capacity of the Iraqi economy, as the continuous increase in the volume of public spending and the adoption of the planned deficit method in the budgets of various years must reflect positively on the productive capacity of the country, so the relationship between the two variables was estimated according to the autoregressive distributed lag model ( ARDL) as it shows the relationship in the short and long terms and for the period 2004-2022, and among the results obtained is that current spending has a negative impact on the productive capacity index. This means that current spending is unproductive within its vicious circle, that is, money leaks out without generating economic returns for the country. Investment spending has a positive impact on the productive capacity index, as the average investment spending during the research period amounted to approximately (20%) of government spending, which is a very low percentage that was reflected in the weakness of the investment-based structures of the Iraqi economy, and this is what made the productive capacity index of the Iraqi economy It records a low percentage, reaching its best levels (35%), and this is consistent with the weak allocation of financial resources in investment aspects. What supports the analysis is the relationship test, which shows us that investment spending has a positive and significant effect on production capacity, but its parameter reached (0.07), which is a very low percentage. It has almost no effect. However, if a large percentage of financial resources were directed towards investment areas, this would develop projects, increase their ability to produce and productivity, and achieve high rates of GDP growth. \u0000Therefore, the research recommends the necessity of directing government spending towards productive sectors in order to improve production capabilities and achieve sustainable development comparable to developed countries, as well as periodically monitoring and evaluating the extent of the productivity of public spending in various economic sectors in order to make it more effective.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":"93 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140724745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}