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Integrated Reporting: Challenges, Benefits and the Research Agenda

Jaspal Singha*, Mohamad Sadiqb, Kamaljeet Kaurc, aSunway University Business School, Malaysia, bTaylor’s Business School, Malaysia, cInfrastructure University Kuala Lumpur, Malaysia, Email: a*jaspalj@sunway.edu.my

This paper aims to explain the significance of Integrated Reporting (IR) for an organisation’s survival and sustainability. It reviews and deliberates the level of importance of IR generally and in Malaysia; the readiness of Malaysia in addressing the next step of post International Financial Reporting Standards (IFRS) convergence; and the extent of effort towards IR in Malaysia. This paper attempts to enrich insights into the domain of IR and its interpolation with the underlying assumption of going concern in accounting. The stand taken by regulators, the benefits of IR and views that oppose IR are discussed and set the platform for the research agenda in the IR domain. Pages 1 to 16

 

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Mediation-Moderation Modeling in Marketing Research Literature Review and Classification

Robert Kristaunga*, Sri Vandayuli Riorinib, a,bTrisakti University, Faculty of Business and Economics, Jakarta, Indonesia, Email: a*robert_kristaung@trisakti.ac.idbrini_keloko@yahoo.co.id

This paper aimed to explore and remap the functions and roles of mediating and moderating variables from various research papers and their use in marketing management research. The literature review method used refers to using the thematic content analysis approach and qualitative analysis. The research findings were a single mediation model with full mediation classification, partial mediation, complementary mediation, and competitive mediation. Both single moderation models with classification homologizer moderation, quasi moderation, and pure moderation. Finally, a combination of mediation and moderation models with separated mediation-moderation classification and complementary mediation-moderation. With the increasingly complex modeling that is proposed and tested, the clarity of the statistical tools used is very important to disclose, as one component of the assessment of qualitative marketing research. Pages 17 to 47

 

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 Social Protection System to Reduce Poverty in a Natural Resource Rich Country: Towards the Success of the Sustainable Development Goals

Saddam Rassanjania, Ahmad Harakanb, Prapart Pintobtangc, Kittisak Jermsittiparsertd*, aDepartment of Government Studies, Faculty of Social and Political Sciences, Universitas Syiah Kuala, Indonesia, bDepartment of Government Studies, Faculty of Social and Political Sciences, Universitas Muhammadiyah Makassar, Indonesia, cFaculty of Political Science, Chulalongkorn University, Thailand, dSocial Research Institute, Chulalongkorn University, Thailand, E-mail: aSaddam.rassanjani@unsyiah.ac.idbahmad.harakan@unismuh.ac.idcprapart.p@chula.ac.thd*Corresponding author: kittisak.j@chula.ac.th

This article discusses the discourse of social protection systems to reduce poverty in natural resource rich countries, toward the success of the sustainable development goals. The people of a natural resource rich country like Indonesian have big problems related to the issue of poverty. In the present era, poverty management is demanded which has a positive contribution to reducing poverty in Indonesia. Recognizing this, this article is to contribute thoughtful insights for the Indonesian People and Government. Based on primary interviews with key informants, observation, and literature studies, although Indonesia already has a well-structured social protection system for all, there are programs that are not implemented equally, and the standard of poverty in Indonesia is below the average poverty standard in the world. It is not easy to run a program as large as SDGs, so the implementation of this long-term program will present with many significant challenges. The SDGs provides the most effective opportunities for Indonesia to work together in combating poverty, this is one of the main principles of ‘no one left behind’. Finally, achieving zero poverty by 2030 is actually not a dream if Indonesia is able to manage this opportunity to learn from the many experiences of developing countries in this global cooperation scheme. Pages 48 to 70

 

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Multi-level Scaffolding: A Novel Approach of Physics Teacher Development Program for Promoting Content Knowledge Mastery

*Abdurrahman Abdurrahmana, Novinta Nurulsarib, Hervin Maulinac, Bujang Rahmand, Rofiqul Umame, Kittisak Jermsittiparsertf, a,b,cPhysics Education Department, Lampung University, Indonesia, dEducation Administration Department, Lampung University, Indonesia, eSchool of Science and Technology, Kwansei Gakuin University, Japan, fSocial Research Institute, Chulalongkorn University, Thailand,

*Corresponding Author Email: aabdurrahman.1968@fkip.unila.ac.ideegk71822@kwansei.ac.jpfkittisak.j@chula.ac.th

Global assessment of teacher’s competence in Indonesia illustrated that the teacher's professional development program (TPD) had not been effective in improving teacher quality, especially in the aspect of content knowledge (CK). This paper addresses the question of how to promote Physics teachers’ CK in science teacher education. The primary focus is on the knowledge transformation process. Mixed method design was used in this study to investigate the development of CK within a group of 45 high school Physics teachers who had at least 5 years of work experience teaching. The authors present a multi-level scaffolding (MLS) approach as a design heuristic for the in-service Physics Teacher Development Program (TPD) to further the principled design of these materials. They build from ideas about teacher learning and organise the heuristics around important parts of a teacher’s subject matter knowledge base. These heuristics provide a context for a theoretically oriented discussion of how features of TPD may promote teacher’s CK, by serving as cognitive tools that are situated in teachers’ practice. The authors explore challenges in the design of MLS approach, such as the tension between providing guidance and choice.  Pages 71 to 89

 

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The Internalisation Process and Pattern on Ideology Ethnonationalism from Five Leaders of the Free Aceh Movement to Their Children

Cut Maya Aprita Saria, Effendi Hasanb, Mahdi Syahbandirc, Efendi Efendid, a,bFaculty of Social Science and Political Science, Universitas Syiah Kuala, Indonesia, c,dFaculty of Law, Universitas Syiah Kuala, Indonesia, Email: acutmayaapritasari@unsyiah.ac.idbeffendi@unsyiah.ac.idcmsyahbandir@unsyiah.ac.iddfendie_idris@unsyiah.ac.id

Ethnonationalism was an ideology of the Free Aceh Movement (GAM) and became a value and belief of its members to establish the free Aceh. After the MoU Helsinki Peace Agreement, the existence of the ideology was questionable. Therefore, the question of this research is whether ethnonationalism is still entrenched and transferred to the member’s children or whether the ideology disappeared with the disbandment of GAM. This study discusses the internalisation pattern of parental socialisation on ethnonationalism applied by parents who were members of the Free Aceh Movement (GAM) to their children. This research uses an exploratory qualitative method through in-depth interviews purposively with five leaders of GAM. The research question is answered by analysing an ideology internalisation process and pattern based on Baumrind (1971) in the Murray & Mulvaney (2012) model. This research finds that there are two dominant patterns applied by the parents in socialising the ideology: permissive and authoritative. The ideology internalisation process occurs in three steps: introduction, understanding, and internalisation. Although having different patterns, the parents use similar socialisation media such as the great history of Aceh, to arouse their children’s ethnonationalism. Pages 90 to 104

 

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 Government’s Strategy in Optimising Renewable Energy Programs through the Participatory Approach in Gorontalo, Indonesia

Muh. Firyal Akbara, Widya Kurniati Mohib, Zulfan Nahruddinc, Ilyas Lamudad, Ahmad Harakane, Kittisak Jermsittiparsertf*, a,bDepartment of Public Administration, Universitas Muhammadiyah Gorontalo, Indonesia, cDepartment of Government Studies, Universitas Muhammadiyah Makassar, Indonesia, dDepartment of Management, Universitas Gorontalo, Indonesia, eDepartment of Government Studies, Universitas Muhammadiyah Makassar, Indonesia, fSocial Research Institute, Chulalongkorn University, Thailand, E-mail: afiryalakbar@umgo.ac.idbwidyakurniati@umgo.ac.idcZulfan@unismuh.ac.iddillyaslamuda@gmail.comeAhmad.harakan@unismuh.ac.idf*Corresponding author: kittisak.j@chula.ac.th

This research aims to examine the government's strategy in optimising renewable energy programs through a participatory approach in Gorontalo, Indonesia. In this study, the government's strategy is outlined in several aspects: availability, acceptability, accessibility, and affordability. In addition, this research also suggests aspects of participation that are the government's approach to renewable energy development, such as Solar Power Plants (PLTS) and Hydropower Generators (PLTA). This type of research uses mix method, data obtained from the field directly through questionnaires and interviews with informants and respondents. Data analysis activities are conducted through data reduction, data presentation, and conclusion drawing. The results of the study show that the strategy of the regional government, in terms of future accessibility, is aimed at areas that are remote hamlets and have not received access in the long-term. Community participation in the construction and implementation of community energy development was more involved in the development of hydropower compared to PLTS. However, from the aspect of monitoring and utilisation, community participation in the PLTS program was higher than the PLTA. Participation in monitoring and evaluating the supply of renewable energy has been an input for the improvement of the renewable energy program in Gorontalo, which demands for additional power that is considered to be of insufficient power and less stable. Pages 105 to 115

 

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The Influence of the Shareholding Structure on Economic Performance through Good Corporate Governance of Listed Companies in the Stock Exchange of Thailand

Senee Puangyaneea, Piriya Yaowapaneeb, Krisakorn Duangsawangc, Kittisak Jermsittiparsertd*, aFaculty of Business Administration and Information Technology, Rajamangala University of Technology Suvarnabhumi, Thailand, bIT Department, Webster University, Thailand, cPTT Public Company Limited Bangkok, Thailand, dSocial Research Institute, Chulalongkorn University, Thailand, E-mail: aSeneermutsb@hotmail.combypiriya@gmail.comckrisakorn.d@pttplc.comd* Corresponding author: kittisak.j@chula.ac.th

This research aims to investigate the influence of shareholding structure on economic performance through good corporate governance of listed companies in the Stock Exchange of Thailand. This research studied the concentration of the top 10 shareholding ratios, change in reporting patterns, good corporate governance data by CGCODE guidelines, and economic performance of 200 listed companies in the Stock Exchange of Thailand. The structural equation model was used as the research method. The results of this research indicated that an indirect influence of the shareholding structure on Economic Value Added (EVA) through good corporate governance report was not found. However, a positively direct influence of the shareholding structure on good corporate governance (CGCODE) was found with a statistical significance level of 0.5, with an influence coefficient of 0.04. In addition, good corporate governance (CGCODE) report has a direct influence on Economic Value Added (EVA) with a statistical significance level of .05 with the influence coefficient of 0.06. Therefore, it could be concluded that when the company has a more concentrated shareholding structure, the company will increase the strictness of good corporate governance. The company with good corporate governance can improve its economic performance as well. The increase in the said ratio can attract more investors to invest in the company as well. Pages 116 to 133

 

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Mentoring Practices in a Top-Performing Company: Implications for SMES

Fuangfa Panyaa, aFaculty of Business, Economics and Communications, Naresuan University, Thailand, Email: afuangfap@nu.ac.th

This article poses the question: how are mentoring practices implemented within an SME organisation that has received an SME national award in Thailand? A number of qualitative methods were utilised in this study, including document analysis, observation and in-depth interviews. Purposive sampling was employed to identify eleven key informants. The data generated during the field work was analysed by template analysis. Three key outcomes of mentoring practices are presented: the background of mentoring, the six steps to build and implement mentoring systems, and the four success factors for mentoring. The results have implications for taking a strategic approach to improve the performance of SMEs through mentoring. Pages 134 to 152

 

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Branding Process for Professional Football Players in Thailand

Satjawat Jarueksila, Wanchalee Noriyab, a,bDepartment of Education (Sport Management), Mahidol University, Thailand, E-mails: aSatjawat38@hotmail.combWanchalee.nor@gmail.com

This article aims to study both the composition and process of branding for professional football players in Thailand. Quantitative research is used to obtain the composition of professional football players by using the survey research for 400 football enthusiasts of professional football clubs in Thailand. Additionally, using the Delphi technique to get the branding process for professional football players with the 17 persons as the sample group. The research results found that the branding process for professional football players in Thailand consists of seven steps: 1. Marketing planning of football players; 2. Searching for an athlete's identity: exploring the identity of the athlete; 3. Creating an identity for athletes; 4. Communication of athletes to the public through various channels; 5. Keeping the identity of athletes to be active continuously; 6. Promoting athlete’s brand development strategies; and 7. evaluation. Pages 153 to 166

 

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The Management of Savings and Credit Cooperatives to Empower the Community Economic Strength in the Central Region of Thailand

Khanthong Jaideea, Ludech Girdwichaib, Marndarath Suksangac, a,cFaculty of Humanities and Social Sciences, Suan Sunandha Rajabhat University, Thailand, bFaculty of Education, Suan Sunandha Rajabhat University, Thailand, Email: akhanthong.ja@ssru.ac.thbludech.gi@ssru.ac.thcmarndarath.su@ssru.ac.th

This research article aims to study and analyse the conditions of management of the Savings and Credit Cooperatives, and the major factors affecting the management of the Cooperatives, to empower the community economic strength in the central region of Thailand. This study is qualitative research, in which data is collected by document research and semi-structured in-depth interview with 90 key informants from 30 offices of the Savings and Credit Cooperatives. The research findings are as follows: (1) Based on the management of most Savings and Credit Cooperatives in Thailand’s central region — lack of planning, strategic management, professionalism, and the participation of staff and members — the shared value of principles and philosophy of the Savings and Credit Cooperatives are found. Moreover, the Cooperatives pay higher attention to quantitative success, in terms of the financial stability of the Cooperatives rather than to the qualitative success on the well-being of the Cooperatives’ members. (2) Factors affecting the management of the Cooperatives to empower community economic strength in Thailand’s central region includes: awareness and insight into the principles and the philosophy of the cooperatives together with the participation of the Cooperatives’ members; and trust and faith in the Cooperatives, good governance and transparency of the operation, including the four keys of resource management - Man, Money, Material/Equipment and Management – with Information Technology systems and government. Pages 167 to 184

 

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The Silent Finally Talk in Mike Bartlett's, Not Talking

Ala Dhafer Amera, aUniversity of Misan College of Education The Department of English, Email: aalaa.dhafer@uomisan.edu.iq

Mike Bartlett discusses many important social issues that touch people's lives. He has noticed that the twenty-first century is engrossed in silence as a contemporary problem between even close relationships. Therefore, he identifies and engages in this social phenomenon and engages to explore its complex nature, as well as its effects on human life in, Not Talking (2013; first published 2011).  Drawing on the theories of silence and through the analysis of the play, the study exposes the plight of the silent characters, their endeavours to talk, as well as the differences between keeping silent and taking an action. It focuses on answering two questions: 1. What will life be when people abstain from talking? 2. Can the silent talk? Through the characters' four monologues, which overlapped with each other to deliver four messages, the study concludes the possibility of talking. Pages 185 to 200

 

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 Audit Program Proposal for Local Accounts Auditors: Applied Research on a Group of International Auditing Standards

Waad Hadi Abda, Akeel Dakheel Kareemb, Hanan Abdulameer Kadhimc, a,bAccounting Department, Economics and Management College, Al-Muthana University, cThe Ministry of Higher Education and Scientific Research,   Financial Department, Email: awaadabd24@yahoo.combaqeel.dakheel70@gmail.comchanan.almusawi12@gmail.com

This research aims to indicate the importance of international auditing standards and its role in the audit program performance. In addition, to contribute to increasing the awareness of local accounts auditors regarding the importance of international auditing standards, 28 international auditing standards have been considered practically and studied through the deductive approach and the extraction of audit procedures, which contribute to increasing local accounts auditors’ effectiveness. The research reached its most important conclusions with the international auditing standards complementing the international audit project, as well as the standardisation of professional practices, which should be adhered to by the audit team. There is no local audit program based on the International Auditing Standards, which contributes to increasing the performance of local accounts auditors. The research concluded its most important recommendations on the auditors and adhered to the international auditing standards, which provide the main principles and essential procedures, and contain relevant instructions in the form of explanations, clarifications and other information. The audit program should adopt the international auditing standards proposed by researchers to increase the effectiveness of account auditors’ performance in their assigned tasks. Pages 201 to 221

 

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Achieving Total Quality through Contributions to Human Resources Planning and the Educated Organisation

Salman Al-Bahadlia, aAl - Rafidain College of Science, Iraq, Email: aSalmanalhaji61@gmail.com

Business organisations in the modern world function in a complex and rapidly changing environment. The aim of this study is to evaluate the educated organisation and human resources process within the Faculty of Science at Rafidain University. The article intends to identify the principles of Total Quality Management within the organisation in question, and to determine the potential effectiveness and benefits of the organisation in TQM parameters. Psychological preparation will be required in advance, as well as full compliance from all administrative levels of work. This study will explore the required implementation of quality improvement plans and a philosophy of continuous improvement. Senior management support systems will also be examined, including a strategic vision of employee participation and the development and training of new management types to increase customer satisfaction within the organisation. Pages 222 to 231

 

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Analysing the Multimodal-based Amplification Technique in Indonesian Subtitle Translations of Forest Gump

Ichwan Suyudia*, Mangatur Rudolf Nababanb, Riyadi Santosac, Djatmikad, aDoctor Candidate, Sebelas Maret University, Surakarta & Gunadarma University, Jakarta, Indonesia, b,c,dSebelas Maret University, Surakarta, Indonesia, Email: a*ichwan.suyudi@gmail.combamantaradja@yahoo.comcriyadisantosa@staff.uns.ac.idddjatmika@staff.uns.ac.id

Subtitle translation is an important element of the film industry that requires high quality of movie subtitle translations. Multi-modes provide the standard context for translation work which is enabled through an amplification technique to suit the nature of audio-visual scenes. The purpose of this study is to scrutinize the quality of a best-seller film through a Multimodal-based Amplification Technique (MAT) framework. The title of the film is the hugely popular Forest Gump, a global screen success that has been translated to over fifty languages. Data has been collected from the film’s English-Indonesian subtitle translation and analysed by a team of experts using the MAT framework. The study reveals that 114 out of 5,717 verbal notations are properly translated using the amplification technique. This study focuses on the amplification technique due to its significance within the roles of Multi-modes in influencing a film translation. Three techniques are discussed as part of this amplification technique: explicitation, paraphrase, and addition. This study also proposes a modified Multimodal Transcription method as an alternative device to accurately analyse film translations. Pages 232 to 250

 

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Investigating the Effectiveness of Google Translate Among Iraqi Students

Luwaytha Salah Habeeba, Muhammed Rasheed Muhammedb, aCollege of Education for Humanities, University of Anbar, Iraq, bCollege of Agriculture, University of Anbar, Iraq, Email: aLuizahabeeb@yahoo.combOrphan348@gmail.com

Technology has been proven to enhance students’ English language skills through the use of various applications. The purpose of this study is to investigate the effectiveness of Google Translate as one such technological element. The study will explore the advantages and disadvantages of Google Translate, as well as students’ attitudes towards the use of this application. Study participants were 50 Iraqi undergraduate students enrolled in the 2018/2019 study period, with whom a survey questionnaire was employed to collect data. A quantitative research design is adapted to analyse this data, and findings show that the Iraqi undergraduate students highly regard the use of machine translation (Google Translate). The results have revealed that while Google Translate has some advantages like low cost, ease of access and quick translation, it also poses drawbacks like grammatical mistakes and lack of proofreading tools. Pages 251 to 263

 

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The search for identity between Jhumpa Lahiri’s The Namesake & Sherman Alexie’s Reservation Blues: A comparative study

Jinan Abdulla Shafiqa, aCollege of Arts Department of English, Emam Jaffar Al – Sadiq University, Iraq, Email: aalazzawiji@gmail.com

Self-identity is affected by a multitude of cultural elements, including race, class, cuisine, language, gender, religion, geography, national heritage and personal beliefs. The question of identity has dominated postcolonial studies and has subsequently appeared increasingly in postmodern literature. This issue of identity focuses on how colonisers undermined the cultural aspects of colonised communities, which holds prevalence in current literature as many postmodern writers have experienced cultural exile and alienation themselves. This paper investigates identity in relation to colonisation through the comparison of two novels by outstanding American authors who endured their own respective searches for identity. Jhumpa Lahiri’s The Namesake tells the story of a Bengali family who migrates to America. While the mother feels detached from her home culture, her children initially prefer assimilation until they realise the true nature of certain behaviours towards them. This realisation of the outsiders’ attitudes leads the children to return to their roots for peace and identity. Sherman Alexi’s novel Reservation Blues tells of Native Americans who search for identity in the American society beyond the borders of their reservation. Despite their efforts to fit in, the Native Americans are labelled as ‘the other’. In surviving this suffering at the hands of their colonisers, however, they succeed in keeping their culture alive. Pages 264 to 279

 

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Investigating Determinants of Faculty and Students’ Acceptance of E-Learning Management Systems using UTAUT2

Ammar Abdulameer Ali Zwaina, Mohammed Nabeel Hadi Haboobib, a,bUniversity of Kufa, Faculty of Administration & Economics, Iraq, Email: aammara.zwain@uokufa.edu.iqbmohammedn.haboubi@uokufa.edu.iq

Various factors can affect faculty and student acceptance of Leaning Management Systems (LMS). To fully understand these factors and the implications they may have on staff and students, an investigation of the UTAUT2 model was conducted as the object of this study. The analysis of this model comprised of 7 predictors: performance expectancy, effort expectancy, social influence, facilitating conditions, learning value, hedonic motivation and habit. An online questionnaire was used to collect responses from 113 faculty members and 184 students from the University of Kufa. Path analysis revealed that social influence, learning value, hedonic motivation and habit affects the faculty’s intentions to use LMS, while performance expectancy, facilitating conditions, learning value, hedonic motivation and habit affect student’s intentions. Findings of this study reveal a 51% variance in the faculty’s intentions and a 52% variance in students’ intentions. Pages 280 to 293

 

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Analysis and Measurement of the Impact of Oil Revenues on Economic Variables in Iraq from 2003 to 2016

Ahmed Abdulla Salmana, Hussein Shnawa Majeedb, Haqee Ameen Tomaasc, a,b,cDepartment of Economics, Wasit University, Iraq, Email: aahmdalwaly1900@gmail.combhyssain.majeed1982@gmail.comchaqi.ameen@gmail.com

National income is a major indicator of a country’s economic stability and development and involves a number of macroeconomic variables. In the Iraqi economy specifically, oil revenues play a large role in maintaining and progressing national income. The macroeconomic variables in the Iraqi economy coincide directly with developments in the oil sector, and these important relationships form the basis of this study. Findings shows the impact of oil revenues on the economy using a descriptive analytical research method and multiple regression analysis, both of which are employed to substantiate the study’s hypothesis. Conclusions indicate the dominance of the oil sector and the stages of waste and loss and mismanagement of this main resource for the Iraqi economy. Subsequent recommendations are consistent with these conclusions, addressing the much-needed preservation of this resource and suggesting ways to limit impacts of mono oil, reduce rent levels and better serve Iraqi economy as a whole. Pages 294 to 307

 

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Sexist Language in the Little Men Novel: How Male and Female Translators Differ

Nurochmana*, Mangatur Rudolf Nababanb, Riyadi Santosac, Diah Kristinad, aSebelas Maret University, Surakarta & Gunadarma University, Jakarta, Indonesia, b,c,dSebelas Maret University, Surakarta, Indonesia, Email: a*nurochman10@gmail.combamantaradja@yahoo.comcriyadisantosa1960@gmail.comdkristina_diah@yahoo.com

This study examined the Little Men novel by Loisa May Alcott (1871) that has been translated into Indonesian by two Indonesian translators with different genders: Mutia Dharma, the female translator in 2011 and Djokolelono, the male translator in 2015. The objectives of this study were to explore sexist language features in the Little Men novel by Louisa May Alcott, and translation techniques applied by male and female translators to translate the sexist language in the Little Men novel.  This study used content analysis with qualitative approach.  A corpus consisting of 183 sexist phrases were collected from Loisa May Alcott’s Little Men novel and their translations were analyzed qualitatively. The original English sexist phrases were matched with the equivalent words, phrases, or sentences in the Indonesian translations. Data was analyzed using the Spradley (1980) model that applied domain analysis, taxonomy analysis, componential analysis and thematic analysis.  Results show that sexist language features appear in six categories, namely: asymmetry, symmetry, marked terms, direct insults, semantic derogation and sexism in discourse. In particular, translation techniques appear in 16 kinds, indicating that the male translator has a tendency to apply a pure borrowing technique whereas the female translator employs an adaptation technique. The Female translator shows better acceptance of translating sexist language but she does not necessarily demonstrate better competence, rather, the female translator uses more techniques of translation. Pages 308 to 330

 

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 Impacts of Investment Portfolio Diversification to Reduce Risks of Share Price Volatility in Iraqi Banks

Ali Karim Mohammed Kubaa, aCollege Economic & Administration – AL Muthanna University, Iraq, Email: aalikuba2011@yahoo.com

This study aims determine the impacts of investment portfolio diversification used for reducing the severity of risks surrounding the volatility of share prices. Research analyses sample reports of Iraqi banks listed in the Iraqi market for securities from the fiscal years of 2016, 2017, and 2018, and examines the resultant returns of the investment portfolio according to dividends distributed to investors. A statistical analysis has been conducted on the volatility of stock prices and changes in portfolio returns in accordance with the statistical program (SPSS), through which the hypothesis of the research has been tested and proven. Results show that the diversified investment portfolio reduces risks arising from the volatility of market share and book prices. Diversification mechanisms of the investment portfolio vary according to the size of activities and circulation in capital markets. Based on relevant findings, the study recommends that Iraqi banks diversify financial investments in their portfolios in order to expand financial returns and avoid potential investment losses. Pages 331 to 342

 

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Joint Audit and the Financial Reporting Quality: Empirical Study on Iraqi Voluntary Joint Audits

Khalid Sabah Alia, Hussein Ali Mohaisenb, Ayad Abed Hameedc, aLecture at finance and banking department, College of Administration and Economics, Mustansiriyah University, Iraq, b,cAssistant Lecture at  Control and Internal Audit  Department,  Presidency of  Mustansiriyah University, Iraq, Email: akhalidsabah83@uomustansiriyah.edu.iq, bHussein_aslan85@uomustansiriyah.edu.iq, caiydabd80@uomustansiriyah.edu.iq

This study examines the impact of voluntary joint audit on the financial reporting quality; captured by two ways. First, using the abnormal accruals model, and second, using the earnings conservatism model. The study sample consists of 233 observations for many firms listed in the Iraqi stock exchange and cover the period 2014-2018. The study results revealed an insignificant relationship between voluntary joint audit on the Iraqi stock exchange and the financial reporting quality and a significant positive relationship between the independent variables and the dependent variable of financial reporting quality. This means that depending on joint audit forms (big 4 parties – one party big 4) increasing the financial reporting quality where the voluntary joint audit without any big 4 auditors doesn’t affect the financial reporting quality. Pages 343 to 359
 
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Patient Knowledge & Description of Work Safety and Health (K3) in a Radiological Environment

Qomariyatus Sholihaha, Wahyudi Kuncorob, Sugionoc, Ishardita Pambudi Tamad, Oyong Novarezae, a,c,d,eIndustrial Engineering Department, Brawijaya University, Indonesia, bRSI UNISMA, Malang, Indonesia, E-mail: aqoqom_kuncoro@yahoo.co.nz,  bwahyudikuncoro@gmail.com,  csugiono_ub@yahoo.com,  dkangdith@ub.ac.id,  enovareza15@ub.ac.id

Work safety is a condition that is free from the risk of damage and accidents. Health is a condition of prosperity starting from the body, soul and moving to social aspects which allows all people to live productively both socially and economically. This work safety and health effort must be carried out to realize optimal work productivity and protection of workers and other people, especially places that are at risk of danger. Therefore, hospitals are included in the criteria for workplaces with various potential hazards that can have health impacts, such as potential radiation hazards. One hospital medical service that requires an important role in occupational health and safety is a radiology installation unit. The risks that may be caused by the use of ionizing radiation can be deterministic, stochastic or genetic effects. Unisma Malang Islamic Hospital (RSI) is one of the hospitals in Malang City that has a radiology installation. Therefore, Unisma Malang Hospital is required to apply Radiation Safety Management. The purpose of this study was to determine the Patient Knowledge Description of Occupational health and safety (K3) in  the Radiology Installation of Unisma Hospital, in Malang in 2019. This study is descriptive. Sampling in this study uses total sampling, which is 30 patients who underwent examination at the radiology installation unit at Unisma Hospital, Hospital B and Hospital C. Information is obtained through the distribution of questionnaires and direct observation. The results showed that the patient's knowledge of radiology in general was included in the unfavourable category of 61.1%; radiation protection in a fairly good category of 52.3% and radiation to the body was included in the good category of 57.3%. Pages 360 to 370
 
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Role of Tourism Planning in the Development of Sports Tourism

Alaa M. Dhahira, M.M Mustafa Abdusamad Khayoon Hasanb, M.M Najem Abdul Aali Abasc, a,cTechnical Institute of Karbala, Al-Furat Al-Awsat Technical University, Iraq, bTechnical Institute of Najaf, Al-Furat Al-Awsat Technical University, Iraq,

Email: Alaaza_66@yahoo.com, mustafaalmsaad@gmail.com, najem@yahoo.com

Tourism planning emergence, its development and its significance are related to the prominence of tourism as a cultural and behavioral phenomenon that has economic and social dimensions. Accordingly, contemporary tourism has become a human activity of great importance; since the intensive tourism activities have resulted in economic, social, cultural, environmental and urban effects and have had a clear impact on the lives of communities and peoples in our time. This in turn requires more attention to be devoted to the need to organize, control and evaluate such activities to reach the desired goals quickly and sustainably. All of which has resulted in the adoption of the method of tourism planning specialized Science. Pages 371 to 393
 
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Characteristics of Artistic Expression in Drawings by Maladjusted Adolescent Students

Mona Rasol Salmana, aSenior Educational Specialist at the Ministry of Education, Al-Rusafa Baghdad, Iraq, Email: aMuna.mast@yahoo.com

This study aims to examine the lack of social adjustment among intermediate-level male and females through drawings. Descriptive and analytical approaches have been used to collect and examine data from a sample of maladjusted adolescents. Results indicate that maladjusted persons can be detected through drawings as forms of self-expression due to certain characterisations of such drawings. These characteristics include drawing frames, large buildings, sad faces, dark colours and distorted shapes. Lack of people drawn is also an important indicator, as well as students’ tendencies to draw in a small corner of the page. Lastly, students’ drawing behaviours signify fear, hesitation and lack of self-confidence, as evidenced by frequent use of erasers. The study will review relevant literature and analyse findings from the sampled students to substantiate these claims. Pages 394 to 403
 
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Learning about the Characteristics of the Initiation of Information Crime

Haidar Hassin Ali Kritia, aFaculty of Law, University of Karbala, Iraq, Email: aHaider.hussein@uokerbala.edu.iq

This study premised that the information crime passed through several stages from initiation to execution and commitment of the crime. The crime however may or may not end as desired by the actor as it may suspend at the stage of initiation and fails to achieve its motive. This study seeks to examine whether it is possible to understand the initiation of an information crime especially in the context of criminal jurisprudence. The Law asserts that there are crimes in which initiation is not achieved, such as unintentional crimes where the criminal intent is not envisaged, as well as the crimes of which the material corner is a failure to act. This research was carried out in two parts: first, to know the nature of the information crime, its meaning, its definition and its characteristics; and the second part determined the possibility of initiating the information crime. During the second part, it was necessary to understand the concept of initiation as well as to comprehend the elements of initiating the information crime. The study has useful implications for legislators to take precautionary measures while framing laws related to information crime. The study also framed suggestions and recommendations as to how to prevent information crimes. Pages 404 to 416