Vol 12 Iss 4

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The Adoption of the Internet of Things in Vietnam

Nguyen Van Thuy^a, ^aBanking Academy of Vietnam, Vietnam, Email: ^athuynv@hvnh.edu.au

On the basis of developing the theory of the Technology Acceptance Model (TAM), the research has measured the affecting factors of the innovative willingness of IoT personal technology and the impact of innovative readiness of IoT personal technology to the intention of using IoT applications in Vietnam. With the use of quantitative methods based on data collected from individuals using smart devices on the Internet of Things technology platform in Vietnam, the results show that there are 3 main variables that directly affect the adoption intention of an IoT device. The innovative willingness of IoT personal technology is to realise the usefulness, ease of use and risk of IoT. At the same time, the results also show the direct impact of the innovative willingness to IoT personal technology to the adoption intention of IoT devices. Based on those results, this study presents some specific policy implications. Pages 22 to 35

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The Influence of Gender and Financial Literacy on Accounting Implementation in Small and Micro Business (SMES)

Nyoman Trisna Herawati^a, I Made Candiasa^b, I Ketut Yadnyana^c, Naswan Suharsono^d, ^a,dFaculty of Economics, Ganesha Education University, Singaraja, Bali, ^bPostgraduate Programs, Ganesha Education University, Singaraja, Bali, ^cFaculty of Economics, Udayana University, Denpasar, Bali

This research aimed to analyse gender and financial literacy effect on accounting implementation in small and micro businesses (SMEs) in Buleleng Sub District. Furthermore, it intended to analyse the financial literacy and accounting implementation level difference from a gender perspective. The research method utilised was a quantitative approach through questionnaires. The sampling technique used was a multi stage random sampling with 105 respondents. The data was analysed by using multiple regression analysis and Independent–Sample t-Test. The research results showed that gender and financial literacy is proven to have a significant effect on accounting implementation in SMEs. There was a difference in accounting implementation level between genders, while financial literacy did not show significant difference. On average women had better financial literacy than men as well as accounting implementation. Thus, increased understanding of accounting implementation through financial literacy is needed for SMEs in order to become a thriving business in the future. Pages 36 to 50

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The Influence of ICT Capability on Competitive Advantage of Small Businesses through Entrepreneurial Orientation and Organisational Agility – The Case of Apparel Retailers in Pekanbaru Indonesia

Seno Andri^a, Kasman Arifin^b, Achmad Fajri Febrian^c*, ^a,cDepartment of Business Administration Universitas Riau, Indonesia, ^bFaculty of Economic Universitas Islam Riau, Indonesia, Email: ^c*fajrifebrian@gmail.com

The aim of this paper is to find out how Information and Communication Technology (ICT) capability has affected competitive advantage through entrepreneurial orientation and organisational agility of the Indonesian apparel retailers. This study is based on resources that cannot be directly converted into competitive advantage for companies but must go through an entrepreneurial process and offer new insights into the use of ICT as a valuable company resource. The paper is based on a quantitative approach with the population of apparel retailers in traditional markets of Pekanbaru City, Indonesia. The sample was taken using random sampling. The survey was conducted in 104 small businesses in five traditional apparel markets centres. The data is processed with Structural Equation Modelling using Partial Least Squares. The results show that ICT capability has a significant effect on competitive advantage, entrepreneurial orientation and organisational agility. Organisational agility and entrepreneurial orientation have a significant effect on competitive advantage. This indicates that ICT capability in small businesses can be directly converted into a competitive advantage. The research findings show that ICT capability will be able to create competitive advantage for apparel retailers through entrepreneurial orientation and organisational agility. Pages 51 to 65

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The Effect of Profit Management and Corporate Governance on Fraudulent Financial Reporting: An empirical study of manufacturing companies listed on the Indonesian Stock Exchange 2015 to 2017

Agustinus Salle^a, Syaikhul Falah^b, Alam Ashari Kurniawan^c, ^a,b,cFaculty of Economic and Business, Cenderawasih University Jayapura Papua, Indonesia, Email: ^aagustinussalle@gmail.com, ^bsehufalah@gmail.com,  ^calamashari@gmail.com

This research aimed to analyse the effect of profit management and corporate governance on fraudulent financial reporting. Fifty manufacturing companies listed on the Indonesian Stock Exchange were selected through purposive sampling. The data was analysed using logistic regression. The results showed that profit management and corporate governance do not have an effect on fraudulent financial reporting. Pages 66 to 81

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Determinants of Gen Y Customers' Intention to Adopt Mobile Banking: An Empirical Research Study in Ho Chi Minh City

Le Thi Man^a, Dinh Tran Ngoc Huy^b, Nguyen Thi My Hanh^c, Dinh Quoc Hung^d, ^aUniversity of Economics and Finance, HCM city Vietnam, Vietnam, ^bBanking University, Ho Chi Minh city Vietnam, Vietnam – International University of Japan, Japan, ^c,dBanking University of Ho Chi Minh City, Vietnam,

This study investigates the factors influencing Gen Y customers’ intention of adopting of mobile banking services in Ho Chi Minh from the understanding of technology perception. Exploratory factor analysis (EFA) has used as an instrument to analyse the data collected from the respondents. The established frameworks of integrating the task technology fit (TTF) and the unified theory of acceptance and usage of technology (UTAUT) have been applied to examine users' perception and intention in adopting mBanking services. The study shows that the most influencing factor is Performance Expectancy in adopting mBanking. Moreover, Task-technology fit, Technology characteristics, Social influence, and Effort Expectancy have great influence on users’ perception and attitude towards mobile banking services. Pages 82 to 100

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Factors Affecting the Usefulness of Governments’ Financial Statements in Indonesia

Dyah Setyaningrum^a, Dodik Siswantoro^b, Dewi Darmastuti^c, ^a,bFaculty of Economics and Business, Universitas Indonesia, Indonesia, ^cFaculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia, Email: ^adyah.setyaningrum1978@gmail.com,  ^bdodik.siswantoro@ui.ac.id,  ^c dewidarmastuti@upnvj.ac.id

This research aims to analyse factors affecting the usefulness of governments’ financial statements in Indonesia from preparers and user’s perspective. Governments’ financial statements may be ignored as they have no direct impact on stakeholders. Thus, this research would identify external and internal factors which significantly affect the usefulness of the financial statement. Questionnaires were sent to preparers and users in central and local government officices all over Indonesia. The research method is based on a quantitative method using multiple regression and Principle Component Analysis (PCA). Overall results show that according to both preparers and users, the external factors that positively affect the usefulness of the governments’ financial statements are pressure from the internal auditor and society, while surprisingly pressure from the press negatively affect the usefulness of governments’ financial statements. For internal factors, only regulation has a positive effect on the usefulness of governments’ financial statements. Pages 117 to 134

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Impact of Implementation of ISA 600 on Audit Market Share in Indonesia

Fitriany Fitriany^a, Viska Anggraita^b, Aria Farah Mita^c, Fitria Indriani^d, ^a,b,c,dUniversitas Indonesia, Indonesia, Email: ^afitrianyamarullah@gmail.com,  ^bviska257@gmail.com,  ^caria.farahmita@gmail.com,  ^dphia_307@gmail.com

IAPI (Institute of Public Accountants in Indonesia) published SA600 on Audits of Group Financial Reports (Including Auditor Work Component) which have been effective since 2013. This standard is following ISA (International Standards on Auditing) No 600. With ISA600, group auditors are fully responsible for all parent and child financial reports, even though the child's financial statements are not audited by the group auditor. The impact of this full responsibility can cause group auditors to choose to carry out audits of component companies directly. This can lead to the possibility of a component auditor shift to the group auditor in order to minimise the risks that must be borne by the group auditor, because when involving other auditors as component auditors, the group auditor faces risks if the audit quality of other auditors is a low-quality component auditor. This study aims to examine the impact of the application of ISA600 on the share of the audit market in Indonesia. The research samples are companies that make consolidated financial statements. The companies that make the consolidation report are looked up by the names of their subsidiaries, then the names of Audit Firms and audit partners are searched based on data from P2PK of the finance ministry. The research period is from 2011 to 2016. The sample was obtained for 1,205 subsidiaries each year. To prove the hypothesis, a different test of market share was conducted in these 3 groups, before and after the application of ISA 600. The results showed that the market share of Big 4 rose 4.85%, Second Tier also increased by 1.74% while the small market share fell 6.56%. These findings are in accordance with complaints from many small Audit Firms that experienced a decrease in the number of clients due to the application of ISA 600. Therefore, the government needs to think about actions that need to be taken to protect small Audit Firms. Pages 135 to 150

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Measurement and Determinants of Inclusive Growth in Papua

I Gede Agus Ariutama^a, Yofi Abi Rafdi Fadlillah^b, Acwin Hendra Saputra^c, ^a,cDepartment of Financial Management, Politeknik Keuangan Negara STAN, Tangerang Selatan 15222, Indonesia, ^bDirectorate General of State Assets Management, Ministry of Finance, Jakarta 10710, Indonesia, Email: ^aigedeagus@pknstan.ac.id,  ^byoficool@gmail.com,  ^cacwin@pknstan.ac.id

Positive economic growth usually accompanies increasing levels of inequality. The concept of inclusive growth involves provinces receiving special funds to catch up with other provinces and improve welfare. We analyse Papua’s social mobility curve and the influence of education, health, economic growth, unemployment, poverty and local government expenditure on inclusive growth using panel data analysis with Driscoll-Kraay. Papua has not achieved inclusive growth; only Jayapura city achieved it at the city and regencies’ level. Moreover, between 2010 and 2016 health positively affected inclusive growth while education and economic growth negatively influenced inclusive growth. Pages 151 to 164

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Virtual-Based Learning Attitude: The Mediator of Individual Factors on Intention to Use

Jun Surjanti^a, Norida Canda Sakti^b, Dhiah Fitrayati^c, ^a,b,cUniversitas Negeri Surabaya, Email: ^ajunsurjanti@unesa.ac.id,  ^bnoridacanda@unesa.ac.id,  ^cdhiahfitrayati@unesa.ac.id

The industrial revolution development 4.0 requires universities to implement Virtual-based Learning (VL). Hence, the Intention to Use Virtual-based Learning (IUVL) on college students needs to be examined as it is possibly affected by Resistance to Change (RCVL), Perceived Usefulness (PUVL), Perceived Ease of Use (PEUVL), and Self-Efficacy (SEVL). Meanwhile, the Attitude to Use Virtual-based Learning (ATVL) in Economics learning possibly serves as a mediator to build the Intention to Use. This study examines the role of Attitude toward Virtual-based Learning in Economics learning especially for the individual dimension of the Intention to Use/Adopt Virtual-based Learning in classroom activity. This study is quantitative research with Economics department students participating in Virtual-based Learning program as the population. The respondents were 169 students who were determined through Simple Random Sampling. Data were obtained using questionnaires and were analysed using Structural Equation Modelling (SEM) with AMOS as the analysis method. The results indicate that Resistance to Change, Perceived Usefulness, Perceived Ease of Use, and Self-Efficacy significantly affected the Attitude to Use Virtual-based Learning. Furthermore, the Attitude toward Virtual-based Learning is provably able in mediating the relationship of Perceived Usefulness, Perceived Ease of Use, and Self-Efficacy on the Intention to Use the Virtual-based Learning. However, it cannot mediate the relationship of the Resistances to Change to the Intention to Use. Pages 165 to 186

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The Moderating Role of Locus of Control in Complaint Handling: A Model of Complaint Handling using Emotion and Satisfaction in Rural Banks (BPR) After Merging in Indonesia

Badawi^a*, Wiwi Hartati^b, Istyakara Muslichah^c, ^aUniversitas Muhammadiyah Cirebon, Indonesia, ^bUniversitas Muhammadiyah Cirebon, Indonesia, ^cUniversitas Islam Indonesia, Indonesia, Email: ^a*Badawiumc2018@gmail.com

The merge of several rural banks (BPR) in Indonesia has caused several problems; one of which is the handling of complaints from customers. When dealing with complaints, rural banks (BPR) must be able to create satisfaction with compliance management. This study aims to analyse the relationship between emotions, which consists of positive and negative emotions, toward the satisfaction with complaint handling and how locus of control can moderate this relationship. This study uses a quantitative method by distributing questionnaires to 238 customers who make complaints and analysing the influence of positive and negative emotions and the locus of control. The results of data collection are then analysed using Structural Equation Modelling (SEM) using AMOS software. This study found that positive emotion has a positive and significant influence toward satisfaction with complaint handling, while negative emotion has a negative and significant influence toward satisfaction with complaint handling. Moreover, this study also found that the locus of control can moderate the relationship between  both positive and negative emotion toward satisfaction with complaint handling. Pages 187 to 207

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The Impact of the Sharia Supervisory Board on Islamic Bank Soundness: Does Political System Matter?

Siti Khomsatun^a, Hilda Rossieta^b*, Fitriany, Mustafa Edwin Nasution^c, ^aPostgraduate student of the University of Indonesia and lecturer in Tazkia Islamic University College, ^b,cUniversity of Indonesia, Indonesia, Email: ^b*hilda.rosieta@ui.ac.id

This research aims to examine the impact of the Sharia Supervisory Board (SSB) on the Islamic bank soundness. This research also will test whether the political system of the country is a moderating variable on the relationship of SSB on Islamic bank soundness. The study uses moderated regression analysis with the period 2012-2016 which includes 99 Islamic banks from 17 countries. The political system for this study is measured by the political or legal system implemented, whether this is a democractic  system, the legal sharia law system, or a hybrid. Using 384 firm-year, the results show that stronger SSB characteristic only increases the capital adequacy ratio. The strength SSB characteristic does not have an impact on the Islamic bank soundness measurements (asset quality, management efficiency, earning and liquidity). The moderated variable of the Sharia law legal system or hybrid is only proven in the influencing the strength of the SSB characteristic on the capital adequacy ratio model, and not for other ratios. The implication of the research is that a country with a Sharia law legal system or a hybrid is better equipped to increase the qualification of the SSB characteristics to increase their capital. Pages 208 to 228

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The Mediating Role of Intrinsic Motivation between Islamic Work Ethics and Job Satisfaction: A Case Study on Islamic Bank Employees in Bandung City, Indonesia

Lilis Sulastri^a, ^aUIN Sunan Gunung Djati Bandung-Indonesia, Email: ^alilis.sulastri@uinsgd.ac.id

Islamic work ethics is a concept of ethics that is based on Islamic teachings and principles which rely on faith. Islamic ethics is a principle of right and wrong which designate to demonstrate what a human ought to do based on the teachings of the Quran and shown in the great life of the Prophet Muhammad. This study was conducted to investigate the mediating role of intrinsic motivation between Islamic work ethics and employee job satisfaction. This study used a quantitative model, and it uses a sample of 150 employees of Islamic Banks in Bandung City, Indonesia. The study found three direct relationships and one mediating relationship. All the direct relationships were significantly related with each other and the mediating variable showed a partial relationship. In this particular study, Islamic work ethics have been used and our results show that the organizations where Islamic work ethics are being practised, these ethics improve employee job satisfaction. Therefore, the proposed hypotheses found the significance of the results through statistical analysis. In this study, all proposed hypotheses are supported and have found significant results and consistent with previous studies. Pages 229 to 238

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Managerial Competency and its Reflection on Achieving Organisational Excellence: An Exploratory Study in the Iraqi Ministry of Higher Education and Scientific Research at a Departmental Level

Sadeq Hussein Abdulhasan^a, Mustafa Hussein Hasan^b, Kawakib Azeez Hammoodi^c, ^aMustansiriyah college, ^bAl- Imam Al-Kadum (a.s) college, ^cMustansiriyah college, Emails: ^asadiqhussein@uomustansiriyah.edu.iq,  ^bmustafahussein@alkadum-col.edu.iq,mustafaajabar719@gmail.com,  ^ckk@uomustansiriyah.edu.iq

This study deals with the managerial competency as an independent variable and organisational excellence as a dependent variable. As the Ministry of Higher Education and Scientific Research is one of the most important pillars of state-building, it has been identified as a society for study. In order to test the hypothesis of this study, questionnaires were distributed to a sample of 22 persons in the position of Director General and Director of the Department of the Ministry of Higher Education and Scientific Research of Iraq. The results showed that there is a relationship of correlation and a positive effect between managerial competency as an independent variable and organisational excellence as a dependent variable. Finally, the researcher made a number of recommendations in the hope that he would receive the attention of the concerned authorities. Pages 239 to 253

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The Impact of Brent Crude Oil Price Fluctuations on the Value of Global Market Indices: An  Applied Study

Sameer Abdul Saheb Yarah^a, Abdulkadhim M. Queen^b, Afrah Khader Radi^c, ^a,bUniversity of Mustansiriya, ^cImam Sadiq University, Email: ^aSameer_alyara@uomustansiriyah.edu.iq,   ^bkadimqueen@unmustansisiyah.edu.iq,   ^c  Afrah.radhi@sadiq.edu.iq

The oil market has a major impact on the global economy as it is the main material of energy. The prices are of great importance to exporting and importing countries because they are a source of revenue for the exporting country and a cost for the importing countries. The value of financial market indices usually reflect the direction of stock prices. Therefore, the main focus of this research is to study the relationship between these factors and how the financial market indicators respond to the movements of oil prices. To reach the objectives of this research project, the prices of Brent crude oil were selected and observed weekly for the period (1/1/2017) until (23/6/2019). In addition, the value of four of the most important indicators of financial markets were: (N225), GDAXI 30, DJI, (EGX 30). at the same time as the sample of research was taken. The researchers reached several conclusions and recommendations, the most important of which is that international oil prices can be used as an indicator to identify trends in the financial market so that investment strategies in stocks can be based on future oil prices. Pages 254 to 271

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The Creative Function of the Analogy Method in Civil Law Practice

Viktor Alekseevich Mikryukov, Assistant Professor of the Entrepreneurial and Corporate Law Department of Kutafin Moscow State Law University (MSAL), Candidate of Legal Sciences. Bld. 9, Sadovaya-Kudrinskaya Str., Moscow, Russia, 125993, Email:  amikryukov.viktor@yandex.ru

The relevance of the research was determined by the scientific and practical significance of the analogy method in the context of civil law implementation. The goal of the research was to strengthen the doctrinal foundations of the analogy implementation of civil legislation and to identify the functional characteristics of the analogy method as a creative source of regulatory activity. The method of analogy was regarded as the key tool and the object of study. Additionally, alongside the special rather-legal and technical legal instruments, the authors applied general logical methods of analysis and synthesis, induction and deduction, comparison, and generalization. The socially positive character of the analogy method implementation in civil law practice was confirmed. The multifunctionality of the analogy method was indicated, its positive role in lawmaking activity was revealed. In addition, the author highlighted the risk of hasty and impetuous use of the creative potential of analogy.The work contributes to the development of theoretical ideas about the essence of analogy in civil law practice and serves as the basis for a wider and more effective use of analogy, not only as a means for legal violation of the letter of the law, but also as a productive mechanism that promotes rule-making.Pages 272 to 289

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Mathematical Intelligence and Its Relationship with Thinking Patterns and Mathematics Achievement of Intermediate Third Year Students

Baidaa Mohammed Ahmed^a, Hind Abdul Razzaq Naji^b, ^aAssistant Professor, Department of Mathematics, College of Basic Education, Al-Mustansiriya University, Baghdad, Iraq, ^bAssistant Lecturer, Department of Mathematics, College of Basic Education, Al-Mustansiriya University, Baghdad, Iraq, Email:  ^abaydaamohammed.edbs@uomustansiriyah.edu.iq,  ^bhind.math@uomustansiriyah.edu.iq

This research aims to identify the level of mathematical intelligence and thinking patterns among intermediate third year students in Baghdad, and the relationship between the research variables. The researchers have used the descriptive analytical method and prepared two tests, one to measure the level of mathematical intelligence consists of (23) items, and the second in mathematics achievement consists of (30) items multiple options. After applying the tests on a sample of 209 students and calculating the data statistically, the level of mathematical intelligence and thinking patterns among the students was shown to be low. Differences exist in the mathematical intelligence and thinking patterns for females. A relationship exists between mathematical intelligence and each of the thinking patterns and achievement. Pages 290 to 310

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The Impact of the Cognitive Acceleration Strategy on Achievement in Chemistry and Deductive Thinking among Second Grade Intermediate Students

Mohammed Kamal Mohammed^a, Afrah yassen muhammed^b, ^aMinistry of Education, ^bMinistry of Higher Education and Scientific Research/ University of Baghdad/College of Education for Pure Sciences Ibn Al-Haytham, Baghdad, Iraq.

The aim of the research is to understand the effect of the strategy of cognitive acceleration on the achievement of chemistry and inferential thinking among students of the second intermediate grade. The research sample reached 62 students from the second intermediate class, 32 students for the experimental group and 30 students for the control group. The researcher formulated 233 behavioural purposes, looking at levels of remembering, comprehending, applying and analysing, according to Bloom's classification of the cognitive domain, and the researcher prepared an achievement test consisting of 40 objective multiple choice paragraphs, confirming psychological characteristics, with the researcher adopting a test (Al-Rubaie, 2014) for inferential thinking. Anat using an Altaia statistical test, two independent samples were found to exceed results from experimental group students who have studied chemistry, according to the accelerator strategy in cognitive test grades and test thinking deduction, and in the light of the results recommendations have been made. Pages 311 to 332

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The Relationship Between Conceptual Knowledge and Procedural Knowledge among Students of the Mathematics Department at the Faculty of Education for Pure Sciences/Ibn Al-Haitham, University of Baghdad

Ban Hassan Majeed ^a, ^a The Faculty of Education for Pure Sciences/Ibn Al-Haitham; University of Baghdad.

This research attempts to investigate the relationship between conceptual and procedural knowledge among students of the mathematics department at the Faculty of Education for Pure Sciences/Ibn Al-Haitham, University of Baghdad. The research sample consisted of 82 students, distributed as 38 males and 44 females from a group of second phase students. To measure conceptual and procedural knowledge, the researcher adopted two tests. Firstly, one to measure conceptual knowledge and the second to measure procedural knowledge. The results showed that the students have both conceptual knowledge and procedural knowledge. Also, there is a correlation between them for students as a whole, but no difference based on gender.Pages 333 to 346

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Employing Persuasion in Commercial Advertising and its Impact on the Commercial Behaviour of the Iraqi Public

Abd Almuhsin Salman Khudher^a, ^aCollege of Information - University of Baghdad.

The aim of this research was to assess Iraqi consumers in Baghdad, in order to discover the behavioural effects of commercial advertising via social networking sites, measuring the effectiveness of commercial advertising. It aimed to tackle the problem of not knowing the effectiveness of commercial advertising on social networking sites from the point of view of consumers, through their assessment of different behavioural effects. Most previous studies have attempted to evaluate and measure the impact of advertising on consumer behaviour have been based on a limited analysis of advertising effects in experimental situations, with inaccurate results. This study, a descriptive study, found that there were no statistically significant differences between demographic variables (social status, age, monthly income) and degrees of attention. Therefore, its hypothesis of purchasing behaviour is rejected under scrutiny. There are no statistically significant differences between demographic variables, including social status, age, and monthly income, and degree of interest. Therefore, this study rejects its hypothesis of purchasing behaviour, and shows an absence of statistically significant differences between demographic variables (marital status, age, monthly income, 35-41), and the absence of statistically significant differences between demographic variables (marital status, age, and monthly income). The act of purchase and the existence of differences in age, for the benefit of the girls from 20-27 and 28-34 years, was analysed in consideration to age. The result shows that demographic variables, social status, and monthly income do not affect the purchasing behaviour of the Iraqi public. Pages 347 to 367

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Effects of Using the Task-Based Approach on the Achievements of Year Five Pupils

Shoaib S. Abdulfatah^a*, Ghada Abd Al-Sattar Ahmed^b, ^aCollege of Education for Humanities, ^bCollege of Basic Education, Email: ^a*alfahadyshoaib20@gmail.com

The present study aims at investigating the effect of the task-based approach on the achievement of fifth primary class pupils. In the light of this aim, two null hypotheses have been set. A sample of 100 pupils has been chosen from the fifth primary class in Al-Jamaa Primary School for boys and girls in the city of Mosul. The sample has been distributed equally into four groups and each consists of 25 pupils. The researchers prepared the main requirements of the study, specifying the teaching materials consisted of nine units, formulating behavioural objectives, preparing the daily lesson plans following two methods of teaching: viz. task-based approach and the traditional method. The researchers also designed an achievement test. The findings show that there is a significant difference between the mean scores of achievement due to the variables of the group and gender for the benefit of female pupils in the experimental group. Pages 368 to 382

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Therapeutic Tourism in Iraq as a path to achieve Sustainable Development – Examining the Hammam Al- Aleel Area

Maha Abdel-Sattar Abdul-Jabbar^a, ^aCollege of Tourism Sciences/ Al- Mustansiriya University

There is no doubt that tourism with its various types is regarded as the pillar of economic and social development because of its impact on the various economic aspects. It largely contributes to the gross value. Besides, it boosts industrialisation of the tourism sector. In this context, medical tourism has become a destination for many tourists who wish to be acquainted with this recreational activity. From this perspective, the present study attempted to shed light on the reality of therapeutic tourism in Hamam Al- Aleel area, one of the tourist areas in Mosul, in order to identify the tourism product and its impact on stimulating sustainable development sides in the area. The aim is to identify the problems and challenges faced as well as the proposed solutions proposed to promote the sector and activate its developmental role. This study concluded that therapeutic tourism in Hamam Al- Aleel area is very important because of the availability of the natural components of tourism, it has gained great importance and may gain greater importance in the future through financial returns, capital hiring, as well as if investment, all available resources in the field of therapeutic tourism are well exploited. Pages 383 to 408

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Stylistic Analysis of Toni Morrison's "The Bluest Eye": A Bakhtinian Reading

Azhar Hameed Mankhi^a, Hashim A. M. Alhusseini^b, ^a,bWassit Univesrsity/ College of Education / English Department, kut, Iraq, Email: ^aamankhi@uowasit.edu.iq,  ^balhili.usm@gmail.com

This paper attempts to discuss stylistically some of the linguistic features of Morrison's The Bluest Eyes. Its main aim is to study this novel in the light of the Bakhtinain approach of multiple voices.  This novel is analysed stylistically to give a voice to the silenced reality of depression for black men and women. Using stylistic analyses is important in understanding the literary texts based on linguistic evidences.  In the paper the researchers attempt to clarify stylistically how polyphony is contextualized in Morrison's The Bluest Eye in which the writer goes beyond describing her single vision, but she gives a broad space for her characters to express their different perspectives. Pages 409 to 422

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Talent Management and Its Impact on High Performance – An Analytical Study in the General Company for Electronic Systems

Dunya Tariq Ahmed Al Qaisi^a, Makkiyah Kraidi Bunyan Alkabi^b, Sahar Ahmed Kurji^c, ^aCollage of Tourism Sciences Mustansiriya University,Iraq, ^b,cCollege of Management and Economics Mustansiriya University,Iraq, Email: ^adunyam2011@Uomustansiriyah.edu.iq,  ^bdr.makkiyah71@Uomustansiriyah.edu.iq,  ^cdr_agsahr@Uomustansiriyah.edu.iq

The aim of the research is to analyse the reality of the application of talent management in the General Company for Electronic Systems and to indicate the level of performance in it, as well as to determine the most dimensions of talent management impact on the high performance in the company, as the management talent is a modern administrative direction and a basic source to provide organisations with skilled workers and high performance. The problem of research was a number of questions focused on the statement of impact among its variables, and in order to achieve the objectives of the research, a questionnaire was adopted as a main tool for gathering information. It was distributed to a sample of 63 managers and officials in the General Company for Electronic Systems. The statistical program was used to analyse data. The statistical methods produced a number of results, the most prominent of which is that there is a significant influence on the management of talent in the high performance of the company. The factors that include the activity of performance management talent are the most influential in high performance. Pages 423 to 432

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The Effect of the Kolb Model in First-Grade Students’ Learning of Mathematical Concepts and the Development of Problem Solving

Jihan Adil Fadhil^a, ^aUniversity of Mosul, College of Education Humanities

This study aimed to identify the effect of the Kolb Model in teaching middle school students’ mathematical concepts and developing problem solving skills. Two divisions were chosen from the first intermediate class of middle school students at the Makkah for Girls school, affiliated with Nineveh education. One of them was an experimental group taught according to the Kolb Model, consisting of 30 students, and the other was an officer group, taught in a standard way. The number of individuals appointed to study was therefore 60 students. Equivalence between the two study groups was analysed considering the following variables: temporal age, degree of intelligence, as well as previous knowledge. Statistical data was processed using SPSS. The results of the study showed that there were statistically significant differences between the average scores of students of the two groups for acquiring mathematical concepts and solving mathematical problems. The results showed that this was of benefit to the experimental group. Pages 433 to 447

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The Effectiveness of the Information Gap Strategy in the Skills of Writing Chemical Equations and Decision- Making among First Grade Students

Hiam Ghaieb Hussein^a, Chemistry Teaching Methods Diyala University, College of Basic Education

This research aims to find effectiveness of the information gap strategy on the skills of writing chemical equations and decision- making and among the first grade students. The sample of the study consisted of (56) students distributed in two groups experimental and control.  Attest has been prepared the skills of writing chemical equations of the type of multi - test and decision making.  A multi-test was prepared from the skills of writing chemical equations of the type of multi –test and decision making scale and verified the validity of the two tools. The results showed that there are statistically significant differences at the level (α=0.05) between the experimental group and the control group in the testing skills of writing chemical equations and decision making scale for the benefit of the experimental group. In light of the result, the researcher recommended the need to use the information gap as an effective active learning strategies to acquire the skills of writing Chemical equations and decision-making among students. Pages 448 to 469

Mathematical Culture and Its Relationship to Sound Thinking in Fifth Grade Primary Students

Hind Abdul Razzaq Naji^a, Taghreed Khudhair Hathal^b, ^a,bCollege of Basic Education, Al-Mustansiriyah University

Denationalisation of Indonesian National Law: An Implementation of EU Cyber Conventions and Accession

Narendra Jatna^a, Rossa Agustina^b, Freddy Harris^c, Edmon Makarim^d, ^a,b,c,dFaculty of Law, University of Indonesia, Depok, Indonesia, Email: ^anarendrajatna@yahoo.com,  ^brosa.agustina@gmail.com,  ^cfreddy.harris@yahoo.com,  ^dedmon_makarim@yahoo.com

Development of Employee Performance through Leadership and Compensation with Work Motivation as a Mediating Variable –The Case at Conventional People's Banks in the Banten Province

I Nyoman Marayasa^a, ^aUniversity of Persada Indonesia YAI Doctor of Management Science Program Faculty of Economics and Business Jakarta 2018

Digital Transformation in the Indonesian Banking Industry: Impact on Employee Engagement

Shinta Winasis^a, Djumarno^b, Setyo Riyanto^c, Eny Ariyanto^d, ^aDoctoral Program University of Mercu buana, Jakarta, Republic of Indonesia, ^bAssociate Professor University of Mercu buana, Jakarta, Republic of Indonesia, ^c,dGraduate School of Management, Mercu Buana University, Jakarta, Email: ^aswinasissoejoso@gmail.com,  ^bdjumarno@mercubuana.ac.id,  ^csetyoriyanto@mercubuana.ac.id,  ^deny_ariyanto@yahoo.com

The Influence of the Factors of Democracy, Politics, Corruption, and Government Governance on Local Own-Source Revenue of Provinces in Indonesia

Yass Andria^a, Dyah Poespita E^b, Gatiningsih^c, ^aFaculty of Economy, Universitas Andalas, Limau Manih, Padang, Indonesia, ^bDepartment of Development Empowerment, Faculty of Government Politics, Institut Pemerintahan Dalam Negeri, Indonesia, ^cDepartment of Population Studies and Civil Registration, Faculty of Governance Law, Institut Pemerintahan Dalam Negeri, Indonesia, Email: ^atiandria1266@gmail.com,  ^bdyah.poepita1968@gmail.com,  ^cgatiningsih@yahoo.com

Moderating Effect of Assurance on Company Characteristics and Sustainability Report Disclosure -Evidence from Indonesia

V. Herawaty^a*, Anisa^b, Renato Sitompul^c, ^a,b,cFaculty of Economics and Business, Trisakti University, Email: ^a*vinola.herawati@trisakti.ac.id

Methods of Teaching and Training Translators

Najat A. Muttalib M. Jawad^a, ^aM.A. in Translation & Linguistics, Al-Mustansiriyah University, College of Tourism Sciences.

Foreign Language Autonomous Learning: A Theoretical Account

Hussein A. Ahmed^a, Idrees Ali Hasan^b, ^aDept. of English, College of Languages, Nawroz University, Duhok, ^bAkre Technical college, Duhok Polytechnic University, Duhok, Iraq , Email: ahaa_1957@yahoo.com, bidrees.ali@dpu.edu.krd

Enhancing Risk Management by Using Strategic Auditing: A study of Iraqi Banks

Laith Jawad Kadhim^a, Huda Al-Sahrawarde^b, Al-Obaidi Omar Abdullah^c, ^a,bMustansiriyah University/College of Economic and administration/ Department of Finance and Banking Science, ^cMustansiriyah University/ Pharmacy College/ Internal Auditing Department, Email: laith_gawad@uomustansiriyah.edu.iq, alsahrawardee_huda@uomustansiriyah.edu.iq, Alobaidiomar86@uomustansiriyah.edu.iq

Using Non-Verbal Codes in Electronic Advertising: An Analytical Study of Smoking Advertisements via YouTube for the Period from 1/1/2019 to 31/3/2019

Jaafar Shaheed Hashim^a, ^aBaghdad University / College of Media

Implications of Administrative Responsibility Based on Liability: A Comparative Study

Maysoon Ali Abd Al- Hadi^a, ^aUniversity of Baghdad –Women’s Studies Center

Predicting Monthly Demand for Blood Using Artificial Neural Networks

Ahmed Karim Jassim^a, Kadhim Ahmed Jawad Abbas^b, ^aCollege of Administration and Economics, University of Thiqar, Iraq, ^bCollege of Administration and Economics, Mustansiriyah University, Iraq, Email: ^aAhmed.kareem@utq.edu.iq,  ^bKadhimjshem1978@turath.edu.iq

The Effect of Pollution on Entropy Estimator for Kumaraswamy Distribution

Layla M.Nassir^a, ^aAssistant Professor Dr., Mechanical Engineering Dept. College of Eng., Al-Mustansiriya University, Baghdad, Iraq, Email: ^alayla_matter@yahoo.com

Does Brainstorming of Auditees Fraud Prevention System Reduce Junior Auditor’s Judgment Bias? Evidence from an Experimental Study

R Nelly Nur Apandi, Hilda Rossieta^a*, Fitriany, Ludovicus Sensi Wondabio^b, ^a,bUniversitas Indonesia, Indonesia

Where is Beta going? A Case in Vietnam’s Commercial Electricity Industry during the Post Low Inflation Period 2015-2017

Pham Tuan Anh^a, Dinh Tran Ngoc Huy^b, Le Thi My Phuong^c, ^aThuong Mai University, Viet Nam, ^bBanking University, Ho Chi Minh City Viet Nam, Graduate School of International Management, International University of Japan, Niigata, Japan, ^cCollege of Commerce, Da Nang, Viet Nam, Email: ^aphamtuananh@tmu.edu.vn,  ^bdtnhuy2010@gmail.com,   ^clemyphuong.k11tc@gmail.com

Historical Disruption Through Technology

Reiza D. Dienaputra^a, ^aFaculty of Cultural Science, Universitas Padjadjaran, Bandung, Indonesia, Email: ^areiza.dienaputra@unpad.ac.id,  reizaputra@yahoo.com

Strategic Success in Accordance with Social Responsibility: Applied Research in the Doura

Entisar Azeez Hussain^a, Fadilla Salman Dawod^b, Karar  Khazaal Myger^c, ^aMustansiriyah University, ^bBaghdad University, ^cMaster Mustansiriyah University, Email:                     ^ae.entisar@yahoo.com,  ^bDrdrdr95@yahoo.com,  ^cKarar.kazel@gmail.com