International Journal of Management and Accounting最新文献

{"title":"Reasons, Effects, and Challenges of Loans: Input to Financial Literacy Enhancement","authors":"","doi":"10.34104/ijma.024.085098","DOIUrl":"https://doi.org/10.34104/ijma.024.085098","url":null,"abstract":"Teachers shape society's future by educating next generation despite countless challenges, especially to finances. This study explored the reasons why teachers apply for loans, the effects of obtaining multiple loans on financial management practices, challenges associated with teachers' experiences in accessing and utilizing loans, and proposed input for financial literacy enhancement. Snowballing sampling technique was used in identifying 20 elementary school teachers as participants in the District of Cuartero. Inclusion and exclusion criteria was used as basis in identifying participants. This was a basic qualitative study with researcher-made interview guide as main research instrument in gathering data. Thematic analysis was used to analyze the data. Among the reasons why teachers applied for loans were financial obligations, household and personal expenses, and filial obligations. They used borrowed amount to pay previous loans, start a business, pay for education and medical expenses, build houses and repay parents sacrifices. Obtaining multiple loans had negative and positive effects on individuals' financial management practices. Positive effects identified were the improvement in credit score and financial flexibility. Negative effects included low net pay and falling into the debt trap. Identified challenges in accessing and utilizing loans were complex terms and conditions, repaying loans, processing loans, low net pay, and stress over financial problems. Financial literacy denotes understanding and competence in managing money effectively. A financial literacy program was proposed as output by enhancing various financial concepts, facilitate implementation of effective debt management strategies, promote entrepreneurship and turn into sustainable businesses and build institutional financial literacy workshops.","PeriodicalId":514298,"journal":{"name":"International Journal of Management and Accounting","volume":"3 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919616","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":"Reasons, Effects, and Challenges of Loans: Input to Financial Literacy Enhancement","authors":"","doi":"10.34104/ijma.024.085098","DOIUrl":"https://doi.org/10.34104/ijma.024.085098","url":null,"abstract":"Teachers shape society's future by educating next generation despite countless challenges, especially to finances. This study explored the reasons why teachers apply for loans, the effects of obtaining multiple loans on financial management practices, challenges associated with teachers' experiences in accessing and utilizing loans, and proposed input for financial literacy enhancement. Snowballing sampling technique was used in identifying 20 elementary school teachers as participants in the District of Cuartero. Inclusion and exclusion criteria was used as basis in identifying participants. This was a basic qualitative study with researcher-made interview guide as main research instrument in gathering data. Thematic analysis was used to analyze the data. Among the reasons why teachers applied for loans were financial obligations, household and personal expenses, and filial obligations. They used borrowed amount to pay previous loans, start a business, pay for education and medical expenses, build houses and repay parents sacrifices. Obtaining multiple loans had negative and positive effects on individuals' financial management practices. Positive effects identified were the improvement in credit score and financial flexibility. Negative effects included low net pay and falling into the debt trap. Identified challenges in accessing and utilizing loans were complex terms and conditions, repaying loans, processing loans, low net pay, and stress over financial problems. Financial literacy denotes understanding and competence in managing money effectively. A financial literacy program was proposed as output by enhancing various financial concepts, facilitate implementation of effective debt management strategies, promote entrepreneurship and turn into sustainable businesses and build institutional financial literacy workshops.","PeriodicalId":514298,"journal":{"name":"International Journal of Management and Accounting","volume":"2 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920101","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":"Review on the Implementation of the Consumer Act of the Philippines: Insights to Its Plausible Future","authors":"","doi":"10.34104/ijma.024.071084","DOIUrl":"https://doi.org/10.34104/ijma.024.071084","url":null,"abstract":"As a developing Southeast Asian nation, the Philippines have experienced economic growth, leading to challenges in ensuring consumer protection. This study reviewed the level of implementation of Consumer Act of the Philippines (Act) and explored insights to its plausible future. This used both quantitative and qualitative components. This was conducted in Capiz. For the survey, respondents comprised of consumers buying in Roxas City supermarkets and grocery stores selling basic commodities. For Focus Group Discussion (FGD), business owner representative, Department of Trade and Industry implementers, and consumer organization members participated. For the challenges encountered in Act’s implementation, respondents believed that the law protects their rights, but they lacked awareness of how to enforce it with perceived weaknesses on Act’s effectiveness in enforcing penalties. For the level of implementation, respondents believed that the Act effectively ensured the quality and safety of consumer products in the market, reduced deceptive, unfair, and conscionable sales acts or practices, provided efficient resolution for valid warranty claims, protected against misleading or deceptive packaging techniques, holds businesses accountable for product and service imperfection, prevents misleading advertisements and fraudulent sales promotion practices, regulates service and repair enterprises, and ensures effective consumer complaints handling. Consumers perceived that Act's provision on penalties was inadequate, ineffective in addressing broader issues, inadequately implements provision on warranties, labeling, and fair packaging, no provision on claims for damages, with gaps in addressing issues on sales promotion, service, and consumer complaints handling. Participants highlighted the need to promote consumer education, clearer guidelines on acceptable sales practices, and areas for improvement in online marketplaces, consumer awareness, and enhanced enforcement capabilities. Overall, strengthened consumer advocacy, enforcement training, and education, provision of harsher penalties, collaboration with other stakeholders, enhanced screening measures on online shopping platforms, and streamlined online dispute resolutions.","PeriodicalId":514298,"journal":{"name":"International Journal of Management and Accounting","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831704","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 Student Performance in Mathematics in the Modern World Course Using Bloom’s and Solo Taxonomies","authors":"","doi":"10.34104/ijmms.024.078084","DOIUrl":"https://doi.org/10.34104/ijmms.024.078084","url":null,"abstract":"The quality of learning could be determined by observing students’ performance through the use of SOLO (Structure of the Observed Learning Outcome) and Bloom's taxonomies, which are few of the educational frameworks that can be used to examine the level of students' mathematical skills and performance. The descriptive method utilizing documentary analysis and testing methods were used as instruments involving 1239 students from the different programs, where the attainment levels were computed based on the index of mastery. The results showed that majority of the learning outcomes in the Bloom's taxonomy are not well distributed since mostly are under application, analysis, synthesis, and evaluation levels only, while in the SOLO thinking levels are also not well distributed where mostly targets the multi-structural and the relational levels. Meanwhile, mapping the items in the major examinations showed that most of the items target comprehension, application, and analysis in the Bloom's taxonomy, while multi-structural and relational levels in the SOLO taxonomy. Furthermore, data revealed that the students are not able to attain the expected level of thinking using the assessment instrument since it cannot provide evidence of performance/attainment in the other thinking levels such as knowledge, synthesis, evaluation, uni-structural, and extended abstract. Overall, Bloom's and Solo Taxonomies are crucial tools for evaluating how well students are doing in mathematics in the modern world course. It gives teachers a framework for creating tests and lessons aligned with specific objectives for learning and aids for a deeper comprehension of mathematical ideas.","PeriodicalId":514298,"journal":{"name":"International Journal of Management and Accounting","volume":"87 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140978617","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":"A Method Based on Process Mining for Breast Cancer Diagnosis with Whale Optimization Algorithm and Support Vector Machine","authors":"","doi":"10.34104/ajeit.024.070078","DOIUrl":"https://doi.org/10.34104/ajeit.024.070078","url":null,"abstract":"ABSTRACT \u0000Breast cancer is the second most common cancer among women and the second leading cause of death in the world. According to the statistics of the National Cancer Center, one out of every eight women in the United States is diagnosed with breast cancer. This cancer is the most common malignancy among Iranian women and the main focus of attention in Iran. The data shows that in recent years, the prevalence of the disease has been growing. All tumors are not cancerous and may be benign or malignant. Benign tumors grow abnormally but are rarely fatal. However, some benign breast masses can also increase the risk of breast cancer. The process mining is one of the methods used to diagnose or predict cancers. This method is one of the most popular approaches to breast cancer diagnosis. Process mining approaches can help doctors in better detection of breast cancer by reducing the number of false positive and negative results. The whale optimization algorithm is one of the new meta-heuristic algorithms and imitates the behavior of whale hunting. This algorithm starts with a set of random solutions, in each iteration the search agents update their position according to each of the search agents randomly or with the best solution obtained so far. In this research, using the whale algorithm method, a method to reduce cancer diagnosis error in a number of patients with 9 types of contamination has been investigated and presented. Therefore, in this research, with the help of MATLAB software and using the advantages of whale algorithm optimization, this number of diseases has been categorized, as a result of which the diagnosis error is reduced.","PeriodicalId":514298,"journal":{"name":"International Journal of Management and Accounting","volume":"97 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140984390","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":"Significance of Librarians’ Work Experience and ICT Skills on Effective Utilization of Information Resources","authors":"","doi":"10.34104/ijma.024.07011","DOIUrl":"https://doi.org/10.34104/ijma.024.07011","url":null,"abstract":"This study determined the Significance of Librarians' Work Experience and ICT Skills in the Effective Utilization of Information Resources at Federal University Otuoke. Two objectives, research questions, and null hypotheses were formulated to guide the study. The study covered academics. An ex-post facto research design was used for the study. The population of the study was ten academic librarians. A census sampling technique was used for the study and a sample size of 10 academic librarians was used. The data collected were analyzed using mean and standard deviation for research questions 1-2 and a t-test was used to test null hypotheses 1-2. All the null hypotheses were tested at 05 levels of significance. The findings indicated that librarians' characteristics influenced the utilization of electronic information resources. The study concluded that Librarians' work experience and ICT skills are determinants for the influence of effective Utilization of information resources. Librarians' work experience and ICT skills in utilizing information resources are crucial for acquiring current, timely, relevant, and up-to-date electronic information resources for academic activities. Based on the findings, the study recommended that the librarians' work experience and ICT skills be open to Utilizing information resources. Every librarian should be able and interested in using information resources regardless of their status.","PeriodicalId":514298,"journal":{"name":"International Journal of Management and Accounting","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139850287","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":"Significance of Librarians’ Work Experience and ICT Skills on Effective Utilization of Information Resources","authors":"","doi":"10.34104/ijma.024.07011","DOIUrl":"https://doi.org/10.34104/ijma.024.07011","url":null,"abstract":"This study determined the Significance of Librarians' Work Experience and ICT Skills in the Effective Utilization of Information Resources at Federal University Otuoke. Two objectives, research questions, and null hypotheses were formulated to guide the study. The study covered academics. An ex-post facto research design was used for the study. The population of the study was ten academic librarians. A census sampling technique was used for the study and a sample size of 10 academic librarians was used. The data collected were analyzed using mean and standard deviation for research questions 1-2 and a t-test was used to test null hypotheses 1-2. All the null hypotheses were tested at 05 levels of significance. The findings indicated that librarians' characteristics influenced the utilization of electronic information resources. The study concluded that Librarians' work experience and ICT skills are determinants for the influence of effective Utilization of information resources. Librarians' work experience and ICT skills in utilizing information resources are crucial for acquiring current, timely, relevant, and up-to-date electronic information resources for academic activities. Based on the findings, the study recommended that the librarians' work experience and ICT skills be open to Utilizing information resources. Every librarian should be able and interested in using information resources regardless of their status.","PeriodicalId":514298,"journal":{"name":"International Journal of Management and Accounting","volume":" 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139790575","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":"Factors Identifying Users’ Behavioral Intention to Adopt E-government Public Services in Bangladesh","authors":"","doi":"10.34104/ijma.024.00106","DOIUrl":"https://doi.org/10.34104/ijma.024.00106","url":null,"abstract":"The paper discusses about the behavioral intention of users to adopt e-government public services using the UTAUT model. E-government helps to create efficient delivery of services to mass people. Bangladesh government has a \"Vision-2041\" to become smart government as a result many e-government services are implemented, and initiated throughout the country. To be successful in this vision, the behavioral intention to adopt e-government services is necessary to identify. In this paper, primary data is collected to conduct the study. Fifteen questionnaires are formed to find the behavioral intention where the sample size is the portion of the population who uses e-government public services at least once in their life. SPSS software is used to analyze and validate hypotheses. The research finds that the factors of the UTAUT model that are adopted for conducting this research such as perceived performance expectancy, perceived effort expectancy, and perceived social influence have a positive relation toward the behavioral intention to adopt e-government services in Bangladesh.","PeriodicalId":514298,"journal":{"name":"International Journal of Management and Accounting","volume":" 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139626055","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}