Technium Social Sciences Journal最新文献

{"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":null,"pages":null},"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}

{"title":"Redistribution Methods for Income Equality in the United States","authors":"Jihyeon Sung","doi":"10.47577/tssj.v56i1.10482","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10482","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Redistribution for income equality is a contentious issue, with advocates citing increased economic stability and skeptics fearing potential negative impacts on economic growth. The United States (U.S.) faces notably high income inequality compared to the Organisation for Economic Co-operation and Development (OECD) average, with wealth concentrated in the top brackets. This paper critically examines the existing U.S. redistribution methods, including the taxation system and welfare programs, highlighting challenges such as the lack of tax progressiveness in top brackets and limited redistribution compared to European counterparts. Based on this overview, the study evaluates alternative redistribution strategies, including wealth and business taxes. The paper compares theory with insights from pilot programs in other countries. Finally, the paper argues for a universal basic income (UBI) set at per-capita welfare spending, positing that this approach can empower individuals to escape poverty traps, enhance productivity, and introduce a choice mechanism for welfare consumption. Ultimately, this research seeks to propose the most effective and feasible income redistribution policies for the U.S. to bridge the income inequality gap. \u0000 \u0000 \u0000 \u0000","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140725808","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":"Measuring the Quality of Internal Control and its Impact on the Performance of the Banking Institutions","authors":"Haider Ali Abdullah","doi":"10.47577/tssj.v56i1.10846","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10846","url":null,"abstract":"The researcher aimed to assess the impact on the institutional performance of the bank’s sample research, the statement of relationship, and the quality of internal control through his research. There were seven banks in the government commercial bank research community, and two banks were included in the sample research. To evaluate his research hypotheses, the investigator used a two-axis resolution distributed among 45 questions, totaling 68. A basic linear regression model was employed by the researcher. According to Pearson's coefficient of correlation with the research findings, the study sample banks demonstrated both high levels of institutional performance and internal control quality. Additionally, it demonstrated a statistically significant relationship between the quality of internal control and the banking institution's performance. Based on these findings, the researcher recommended that banks take a greater interest in internal control, which will help to improve the institutions' overall performance.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140726318","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":"Detecting outstanding students for projection in academic competitions","authors":"H. P. Peinado Guevara, Víctor Manuel Peinado Guevara, Mary Cruz Sánchez Alcalde, Griselda Karina González Félix, Claudia Eugenia Sánchez Rodríguez, Esteban Otoniel Moreno Lopez, Radames Castro Rivera, Aldo Alan Cuadras Berrelleza","doi":"10.47577/tssj.v56i1.10776","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10776","url":null,"abstract":"Upper secondary educational institutions have outstanding students in different areas of knowledge. Some of them show scientific skills, technological innovation, and others are considered high-performance athletes. They can enhance their abilities and face more demanding challenges by participating in academic and/or sporting events. The aim of this study was \"to discuss the importance of the timely detection of outstanding students in upper secondary education academic units, as well as to analyse the factors that influence the achievement of their goals\". The research was conducted at the Guasave Daytime High School of the Autonomous University of Sinaloa (UAS), in the municipality of Guasave, Sinaloa, Mexico. It was designed as a case study, with an exploratory-explanatory analysis. A total of 455 surveys were administered to students. The academic unit has 3898 students, the data were captured in Google Forms to describe the attitudinal profile of high school students, ways of learning, strengths, and weaknesses to develop scientific skills. Interest in participating in important academic and sporting events was considered as activities to identify outstanding students.  The results show the importance of implementing strategies that allow teachers to detect outstanding students in a timely manner. The dissemination of extracurricular activities was considered because students have the potential to develop their scientific and sporting talents.  However, these activities have little dissemination among students. It is concluded that the Academic Units should have a greater dissemination of extracurricular activities and have a programme to detect outstanding students. It is important to train and guide teachers so that they can identify and channel outstanding students and be able to enhance their abilities.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140722484","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":"Whistleblowing, Morality, Good Corporate Governance, The Role of Accountant as A Moderation Variable to Fraud Intention","authors":"Joko Arifianto, Yvonne Augustine Sudibijo","doi":"10.47577/tssj.v56i1.10784","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10784","url":null,"abstract":"Purposes - This study aims to investigate the problem solved and resolved by accountants in the country of Indonesia with various educational backgrounds, the scope of business, and experience in their job to examine fraud intention, with the whistleblowing system as a trigger and other variables like good corporate governance, Morality, the role of the accountant as additional variable moderate provides insights on the moderating effect to fraud intention.\u0000Design/methodology/Approach - Data was gathered using a questionnaire survey involving 291 respondents with accountant backgrounds. This study used quantitative research with smart pls 3.3 .3 and also the grand theory of agency theory and fraud triangle theory as a guide to conclude this study.\u0000Findings - The results show that there is a positive relationship between morality, Whistleblowing system, and Good Corporate Governance, to fraud intention. The moderate variables provide partial support that the role of accountants has a positive significant impact with good corporate governance to the fraud intention. \u0000Research limitation/implications - The role of accountants in moderating whistleblowing against fraud in the future should be added with other dimensions such as professional skepticism, competence, and perceived behavior.\u0000Practical implications – this study contributes to the development of ideas to reduce fraud intention through critical studies of any variables including whistleblowing, Good Corporate Governance, Morality, also the role of accountants.\u0000Social Implications – this study argues that consistently by the major of morality personal is a must behave in a social environment, especially in the organization of a company or other society.\u0000Originality/Value – this study uses the role of the accountant as a proxy to contribute to the analytical fraud diamond theory. There is limited implication between whistleblowing the fraud intention because whistleblowing depends on practically system good corporate governance.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140720896","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 Contribution of Christian Religious Education (CRE) in Achieving Sustainable Development Goals (SDGs) Through a Problem Based Learning Approach - 4A Cycle Model","authors":"Wahju Astjarjo Rini, Gracia Paramitha, Yonatan Alex Arifianto, Carolina Etnasari Anjaya, Christian Adi Jaya","doi":"10.47577/tssj.v56i1.10809","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10809","url":null,"abstract":"Sustainable Development Goals (SDGs) has been an important focus and a common goal for all humanity. Degradation of nature is a concern and responsibility for all areas of life, including education, which is a fundamental factor in developing the quality of human life. In this regard, the aim of this research is to provide some ideas for Christian Religious Education (CRE) at the higher education level in supporting the achievement of the SDGs. This research was conducted by in a qualitative descriptive method. As findings, it is found that the contribution of CRE can be made through Student Centered Learning approach, Inquiry model - problem based learning. This approach is carried out through learning practical matters with stages of achieving targets, which are referred to as the 4A cycle model (Awareness, Action Plan, Actualization and Assimilation).","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140722194","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":"Status Fulfillment through Social Networks: Impact of Hierarchies on Social Differentiation and Well-being","authors":"Dario Sipos","doi":"10.47577/tssj.v56i1.10856","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10856","url":null,"abstract":"This study examines the multifaceted impacts of hierarchical systems and social networking on social differentiation, network formation, and individual well-being. Employing a comprehensive literature review and meta-analysis, it explores the dynamics of power and status within organizations, the influence of social resources on socioeconomic status, and the role of social networking sites in shaping social capital and psychological health. The research investigates how hierarchical structures within organizations and informal social settings contribute to social differentiation, examining the effects of power, status, and social resources on individual and group dynamics. Additionally, it assesses the impact of social networking sites on social well-being, career development, and psychological health, considering both the positive and negative consequences of online social interactions. The study reveals that while hierarchical systems and social networking can foster social capital, professional growth, and enhanced well-being, they also pose risks of social inequality, psychological distress, and exacerbated mental health issues. The findings underscore the complexity of social relations in the digital age, offering insights for developing more inclusive social structures and healthier digital interaction spaces. This research contributes to a deeper understanding of the interplay between social hierarchies, networking, and well-being, providing valuable implications for organizational leaders, policymakers, and individuals navigating social differentiation and digital socialization.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140726034","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 Internal Audit in Discovering Accounting Errors: Evidence from University of Karbala","authors":"Rassol Abd Aljalil Mahdi","doi":"10.47577/tssj.v56i1.10857","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10857","url":null,"abstract":"The purpose of the research was to find out the role of the control and internal auditing department in dealing with financial errors and the reasons for and type of such errors. The opinions of a group of staff of the control and internal auditing department of the University of Kerbala were taken. The findings of the researcher through the research sample responses showed that the Internal Audit Section has a significant role to play in detecting and processing financial errors that occur at work at all stages of the accounting cycle.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140725880","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":"Development and evaluation of a new instrument that measures motivation towards academic achievement (IMLA) in higher education","authors":"N. G. Lagos San Martín, José María Roa Venegas, Maritza Roxana Palma Luengo, Carmen Verónica López López, Carmen Fernández Prados","doi":"10.47577/tssj.v56i1.10823","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10823","url":null,"abstract":"Academic motivation in teaching and learning processes, both in general and in particular in higher education, has been of great interest in educational research, since it is the basis of academic success. In this work, the model \"Expectations-Value of achievement motivation\" has been considered, which uses a socio-cognitive perspective to design an inventory that allows measuring the motivation for academic achievement in higher education. With this objective, the Motivational Inventory of Academic Achievement (IMLA) is created, supported by a rigorous methodological process in order to make this instrument reliable and valid. The psychometric properties of the IMLA were determined from the analysis of content validity, reliability and construct in a sample of 464 higher education students from a Chilean and a Spanish university. The results indicate that the IMLA has 9 factors that explain 64.11% of the total variance and a Cronbach's alpha of .913, a rating considered high according to the requirements of a measurement instrument. In this way, this study contributes with the creation of a tool that integrates important motivational aspects focused on internal cognitive beliefs, based on expectations and the value of the task, as well as incorporating the assessment of the environment, for which reason it is estimated. that the IMLA is an instrument with a high potential for the educational and scientific field.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140722640","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":"Tang Tri-Color Glazed Ceramics: Wisdom and Inheritance of Luoyang city, China","authors":"Mengmin Yang, Arunee Sriruksa, Kittisan Sriruksa","doi":"10.47577/tssj.v56i1.10795","DOIUrl":"https://doi.org/10.47577/tssj.v56i1.10795","url":null,"abstract":"This article aims to study the wisdom and inheritance of Tang tri-color glazed ceramics in Nanshishan Village, Luoyang using qualitative research methods to survey, interview, observation, and focus group discussions on the inheritors and heirs of Gao's large-scale factory and Wang's family shop in Nanshishan Village. The structural functionalism theory were applied in analyzing the wisdom in history, current situation, and wisdom of Tang tri-color glazed ceramics in Nanshishan, Luoyang, consisting of production steps of large-scale factory and local family shops. The 5W communication theory was used to study the inheritors, heirs, inheritance content, inheritance methods, and inheritance effects of Tang tri-color glazed ceramics, providing reference for better inheritance of local family shops in Nanshishan Village.","PeriodicalId":127066,"journal":{"name":"Technium Social Sciences Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140723852","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}