Journal of Humanities and Social Studies最新文献

{"title":"Audit Characteristic and Financial Reporting Quality in Nigeria","authors":"E. Y. Akinkoye, A. S. Adewumi","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-008","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-008","url":null,"abstract":"necessitated the need to develop a framework to provide a guideline, instill discipline on the preparer and reduce information asymmetry. Part of the recent and global remedies to ensure quality and uniformity in financial reporting is noted in the effort of financial standard setters. For instance, effort is geared towards Abstract: The study examined the effect of audit characteristics on the quality of financial reporting among listed non-financial firms in Nigeria. This was with a view to providing information on the relevance of audit principles and attributes to financial reporting quality enhancement in Nigeria. This study used secondary data. The population of the study comprised 112 firms listed on the stock exchange at the end of 2018. Purposive sampling technique was used to select firms with up-to-date published financial data and whose data were traded on the stock market totaling 50. Data on audit characteristics as well as financial reporting quality were obtained from the firms’ annual reports, the publication of the Nigeria Stock Exchange (NSE) as well as the website of the firms. In analyzing the result, the study used pool ordinary least squared, fixed effect and random effect estimation techniques. The results showed a positive and significant improvement on the financial report in Nigeria during the period of 11 years under review (2008- 2018). The results showed that audit characteristics index is positively and significantly (t = 5.786, p < 0.05, t = 5.209, p < 0.05, t =11.513, p < 0.05) influence financial reporting quality index in ordinary least squares, random and fixed effect estimations respectively. The study concluded that audit characteristics have greatly and significantly enhanced the quality of financial reporting in Nigeria. The regression model against audit characteristic and other control variables (audit fee, auditor audit audit internal firm Leverage, Age the corporate Operational Liquidity and Return on Assets) as prior shown that the relationship can vary across the sub-categories.","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115454231","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":"Illocutionary Acts Analysis of Farmers Group Restu-Rahayu Village in East Lampung, Indonesia","authors":"Erni Hastuti, PutuIta Setya Wati, T. Oswari","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-001","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-001","url":null,"abstract":"is determined by the speaker's language ability in dealing with certain situations. The use of Balinese language in interacting the farmers at Restu-Rahayu village is a form of communication in which through the communication process will bring up speech act events. Speech acts and speech events are two symptoms found in a process, namely the communication process. In this research, the researcher focusses on illocutionary acts to the conversation in gathering of the farmers at Restu-Rahayu village. This gathering occurs the deputy of family in the village of Restu-Rahayu and they use Balinese to communicate with others. Restu-Rahayu is the one of village in East Lampung, South Sumatera. This village inhabited by Balinese Hindus who have been transmigrating from the Bali island to the Sumatera in 1958. The speech act in the interaction of the farmers at Restu-Rahayu village is a form of using language in accordance with the topic of conversation, the purpose of the conversation, the situation and the place where the conversation took place. Based Balinese Abstract: Language as a communication tool which used to interact with others usually has meaning in relation to speech situations. This research aims to get an understanding of illocutionary speech acts which uses descriptive qualitative methods. Sources of data is a speech uttered by the Balinese people that is farmers group of Restu - Rahayu village in East Lampung which uses Balinese Language for examines illocutionary speech acts in real situations. Data collection used observation with recording techniques and note taking techniques. The research results are found the illocution data which it divided into data as assertive, commissive, declarative, expressive and directive.","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115703010","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":"An Assessment of Audience Participation in Community Radio Programing, Production and Content Delivery: The Case of Togotane FM in Kenya","authors":"Isabel Zattu Ziz, Millicent Otieno, J. Abila","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-064","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-064","url":null,"abstract":": This study was underpinned by the democratic participant theory, which avers that audience participation in radio programing, production and content delivery plays a key role in awareness creation. The study applied the theory to investigate the level of audience participation in a community radio in Kenya,Togotane FM. Togotane FM is broadcasts among the Kuria community, who are one of the few groups that still practice female genital mutilation in Kenya. Data were collected from 399 main respondents and 51 key informants who included Togotane FM staff and community resource persons. The study found that the level of community participation in programing, production and content delivery is very low, and the community only participates in giving feedback during live shows, or after the shows. Based on this, the study recommends greater audience participation.","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125581522","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":"Establish the Influence of Student Mentorship on Learners Academic Performance in Public Secondary Schools in Nyandarua County, Kenya","authors":"Gichohu Moses Maina, S. Kariuki","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-070","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-070","url":null,"abstract":": Most counties in Kenya have recorded low academic performance in Kenya Certificate of Secondary Education (KCSE). Nyandarua County has in the past registered low academic performance with 77% and 86% of candidates obtaining below grade C in 2017 and 2018 respectively. This study sought to examine the influence of student mentorship on learner’s academic performance in public secondary schools in Nyandarua County. The study used Systems Theory by Ludwig Von Bertalanffy (1972). The study used correlation research design. The target population comprised of 166 principals and 1622 teachers and parents from public secondary schools in Nyandarua County. Stratified sampling was used to sample 162 teachers at 10% and 50 principals at 30% for the study, while 20 parents were purposively sampled as a benchmark to participate in the study. Two schools from Nyandarua County not included in the main study were used for pilot study. Content validity by use of expert judgment drawn from educational administration was utilized to establish the validity of the study. The researcher conducted an internal reliability on the tools and tested it using Cronbach Alpha where a coefficient of 0.7 and above was accepted. The researcher used questionnaires for teachers and principals and interview schedules for parents in data collection. Quantitative data was analyzed using both descriptive statistics, in particular, measures of central tendency and dispersion and inferential statistics; in particular, Pearson Product Moment Correlation was used. Qualitative data obtained from open ended questions and interviews was organized by content and discussed within quantitative results. Results were presented using tables, graphs and pie charts. From the findings, the study concludes that mentorship enhances learners’ academic performance through motivation of learners and assisting in improving learners studying habits and sharpening the focus of students to academic performance. The study recommended that the ministry and school administration should establish more structured support for school mentorship programs through the ministry and school administration. The study also recommends that school principals develop internal mentorship capacity to reduce the reliance of external motivators for cost efficiency. by (Harrison and Hare, 2010) noted that family and community involvement had a powerful positive impact on pupils’ outcome. These studies highlight the importance of the parent and community who are critical in enhancing academic performance of learners. It is the responsibility of the principal to bring the parents on board in all school operations related to academics.","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128168673","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":"Cancellation of Land Rights Certificates Due to Administrative Law Defects According to the Regulation of the State Minister for Agrarian Affairs / Head of the National Land Agency Number 9 of 1999","authors":"Benar Sinuraya, H. Flora","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-006","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-006","url":null,"abstract":"","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133572902","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":"Impact of Country of Origin on Consumers’ Evaluation of the Anti-malarial Remedies in Tanzania","authors":"Blandina Kisawike","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-034","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-034","url":null,"abstract":"Studies on the impact of COO on products’ evaluation in both developed and developing countries on different goods and services are few. As such the COO effect on malaria medication remained unaddressed. The aim of this study is to examine the impact of COO on consumer’s evaluation of anti-malarial remedies in Tanzania. The findings of this study may contribute to the body of knowledge on COO literature, especially on malaria medication. Abstract: The purpose of this study is to explore the impact of Country of Origin (COO) on consumers’ evaluation of anti-malarial remedies in Tanzania. An exploratory research design was adopted which helped to discover ideas and insights underlying consumers’ evaluation of anti-malarial remedies as far as COO was concerned. Purposive sampling was used to select 13 participants in this study. The findings from the study revealed COO have an impact on evaluation of antimalarial remedies to certain groups of consumers. For instance, educated consumers, younger consumers and urban consumers were shown to consider COO cue while purchasing the anti-malarial remedies. This is due to exposure to different brands of anti-malarial remedies and easy accessibility of different anti-malarial brands. On the other hand, older consumers, rural consumers and illiterate consumers were shown to base on opinion leaders (pharmacists and clinical officers) advises. This is because, most of them are unfamiliar with different foreign anti-malarial brands, hence opinion leaders’ advices are trusted by them and are totally satisfied. The findings of this study are expected to provide health professional bodies with knowledge about the impact of COO on evaluation of anti-malarial remedies. This will help them to boost the standard of the different domestic medical products and hence encourage Tanzanians to value the domestically produced medical products.","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126241596","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":"Stigmatisation and Discrimination against People Living with HIV and AIDS in Agona Swedru and Coping Strategies","authors":"Joshua-Luther Ndoye Upoalkpajor","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-015","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-015","url":null,"abstract":"","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127589235","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":"Humanism and Terrorism: An Epistemic Overview","authors":"I. Umotong","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-040","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-040","url":null,"abstract":"","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114578737","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":"Project Work as an Approach to Develop Aspects of Learner Autonomy for Language Learners","authors":"Pham Duc Thuan","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-068","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-068","url":null,"abstract":"establish theoretical frameworks of perspective of learner autonomy and suggest approaches to enhance the aspects of autonomous learning. Among the approaches identified in the literature, project work is considered to be a potential approach to develop autonomy for learners in the learning process. Project work is widely defined by Beckett (2002) as long-term learning activity which engages students in doing both individual and cooperative tasks. Benson (2001) states that project work can be integrated into the existing syllabus to stimulate autonomy for learners. This paper discusses the aspects of learning autonomy commonly identified in the literatures, and the rationale for choosing project work in promoting learner autonomy. Abstract: Learner autonomy is widely believed to be beneficial for students in language learning. And promoting learner autonomy is considered to be necessary. In the literature, it is found that there are various approaches can be applied to enhance learner autonomy. Project work is identified to be a potential approach to stimulate perspectives of autonomous learning. This paper aims to illuminate the aspects of learner autonomy, project work and its characteristics, and the rationale for choosing project work to develop learner autonomy.","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129736611","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 Political Economy of Road Safety Audit Operations in Nigeria: A Literature Review","authors":"AtubiAugustus Orowhigo","doi":"10.24940/THEIJHSS/2021/V9/I5/HS2105-037","DOIUrl":"https://doi.org/10.24940/THEIJHSS/2021/V9/I5/HS2105-037","url":null,"abstract":": This paper synthesises the main massages from existing literature on the challenge of ensuring road safety – including: the economic impacts of the problem, political economy challenges of road safety, strategies for investigating and auditing road traffic accidents and policy interventions programme on accident prevention in Nigeria. These forms of interventions are intended to ensure that vehicles incorporate safety features (e.g., seat belts, and that both vehicles and safety equipment (e.g., motorcycle helmets) comply with high standards. Drawing together these separate strands gives us a more complete picture of when, how and why it may be possible to create strategies/interventions to reduce the number of injuries and deaths on the road.","PeriodicalId":194775,"journal":{"name":"Journal of Humanities and Social Studies","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131999858","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}