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The Role of Government Spending in Developing the Productive Capacity of The Iraqi Economy 政府支出在发展伊拉克经济生产能力中的作用
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10830
Muhammad Abdul-Ameer Atiyah Al-Yasi, Harith Rahim Atiyah Al-Yasi
The research seeks to demonstrate the impact of government spending on the productive capacity of the Iraqi economy, as the continuous increase in the volume of public spending and the adoption of the planned deficit method in the budgets of various years must reflect positively on the productive capacity of the country, so the relationship between the two variables was estimated according to the autoregressive distributed lag model ( ARDL) as it shows the relationship in the short and long terms and for the period 2004-2022, and among the results obtained is that current spending has a negative impact on the productive capacity index. This means that current spending is unproductive within its vicious circle, that is, money leaks out without generating economic returns for the country. Investment spending has a positive impact on the productive capacity index, as the average investment spending during the research period amounted to approximately (20%) of government spending, which is a very low percentage that was reflected in the weakness of the investment-based structures of the Iraqi economy, and this is what made the productive capacity index of the Iraqi economy It records a low percentage, reaching its best levels (35%), and this is consistent with the weak allocation of financial resources in investment aspects. What supports the analysis is the relationship test, which shows us that investment spending has a positive and significant effect on production capacity, but its parameter reached (0.07), which is a very low percentage. It has almost no effect. However, if a large percentage of financial resources were directed towards investment areas, this would develop projects, increase their ability to produce and productivity, and achieve high rates of GDP growth. Therefore, the research recommends the necessity of directing government spending towards productive sectors in order to improve production capabilities and achieve sustainable development comparable to developed countries, as well as periodically monitoring and evaluating the extent of the productivity of public spending in various economic sectors in order to make it more effective.
本研究旨在说明政府支出对伊拉克经济生产能力的影响,因为公共支出额的持续增长以及在各年度预算中采用计划赤字法必然会对国家的生产能力产生积极影响,因此根据自回归分布式滞后模型(ARDL)对这两个变量之间的关系进行了估计,因为该模型显示了短期和长期以及 2004-2022 年期间的关系。这意味着经常性支出在其恶性循环中是非生产性的,即资金流出而没有为国家带来经济回报。投资支出对生产能力指数有积极影响,因为研究期间的平均投资支出约占政府支出的 20%,这一比例非常低,反映出伊拉克经济以投资为基础的结构薄弱,这也是伊拉克经济生产能力指数较低的原因。支持分析的是关系测试,该测试表明,投资支出对生产能力有积极而显著的影响,但其参数达到(0.07),这是一个非常低的百分比。几乎没有影响。但是,如果将很大比例的财政资源用于投资领域,这将会发展项目,提高其生产能力和生产效率,实现国内生产总值的高速增长。因此,研究建议有必要将政府支出用于生产部门,以提高生产能力,实现与发达国家相当的可持续发展,并定期监测和评估各经济部门公共支出的生产率,使其更加有效。
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引用次数: 0
Redistribution Methods for Income Equality in the United States 美国收入平等的再分配方法
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10482
Jihyeon Sung
Redistribution for income equality is a contentious issue, with advocates citing increased economic stability and skeptics fearing potential negative impacts on economic growth. The United States (U.S.) faces notably high income inequality compared to the Organisation for Economic Co-operation and Development (OECD) average, with wealth concentrated in the top brackets. This paper critically examines the existing U.S. redistribution methods, including the taxation system and welfare programs, highlighting challenges such as the lack of tax progressiveness in top brackets and limited redistribution compared to European counterparts. Based on this overview, the study evaluates alternative redistribution strategies, including wealth and business taxes. The paper compares theory with insights from pilot programs in other countries. Finally, the paper argues for a universal basic income (UBI) set at per-capita welfare spending, positing that this approach can empower individuals to escape poverty traps, enhance productivity, and introduce a choice mechanism for welfare consumption. Ultimately, this research seeks to propose the most effective and feasible income redistribution policies for the U.S. to bridge the income inequality gap.
为实现收入平等而进行再分配是一个有争议的问题,支持者认为会增强经济稳定性,而怀疑者则担心会对经济增长产生潜在的负面影响。与经济合作与发展组织(OECD)的平均水平相比,美国面临着显著的收入不平等问题,财富集中在最高阶层。本文批判性地研究了美国现有的再分配方法,包括税收制度和福利计划,强调了美国面临的挑战,如与欧洲同行相比,美国最高阶层的税收缺乏累进性,再分配有限。基于这一概述,本研究评估了其他再分配战略,包括财富税和商业税。本文将理论与其他国家试点项目的见解进行了比较。最后,本文提出了以人均福利支出为基准的全民基本收入(UBI),认为这种方法可以增强个人摆脱贫困陷阱的能力,提高生产力,并为福利消费引入选择机制。最终,本研究试图为美国提出最有效、最可行的收入再分配政策,以缩小收入不平等差距。
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引用次数: 0
Measuring the Quality of Internal Control and its Impact on the Performance of the Banking Institutions 衡量内部控制质量及其对银行机构绩效的影响
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10846
Haider Ali Abdullah
The researcher aimed to assess the impact on the institutional performance of the bank’s sample research, the statement of relationship, and the quality of internal control through his research. There were seven banks in the government commercial bank research community, and two banks were included in the sample research. To evaluate his research hypotheses, the investigator used a two-axis resolution distributed among 45 questions, totaling 68. A basic linear regression model was employed by the researcher. According to Pearson's coefficient of correlation with the research findings, the study sample banks demonstrated both high levels of institutional performance and internal control quality. Additionally, it demonstrated a statistically significant relationship between the quality of internal control and the banking institution's performance. Based on these findings, the researcher recommended that banks take a greater interest in internal control, which will help to improve the institutions' overall performance.
研究者旨在通过研究评估银行样本研究、关系声明和内部控制质量对机构绩效的影响。政府商业银行研究界共有 7 家银行,其中 2 家银行被纳入样本研究。为了评估其研究假设,调查者使用了双轴分辨率,分布在 45 个问题中,共计 68 个问题。研究者采用了基本线性回归模型。根据与研究结果的皮尔逊相关系数,研究样本银行的机构绩效和内部控制质量均表现出较高水平。此外,内部控制质量与银行机构绩效之间在统计学上也存在显著关系。基于这些研究结果,研究人员建议银行更加重视内部控制,这将有助于提高机构的整体绩效。
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引用次数: 0
Detecting outstanding students for projection in academic competitions 发掘优秀学生参加学科竞赛
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10776
H. P. Peinado Guevara, Víctor Manuel Peinado Guevara, Mary Cruz Sánchez Alcalde, Griselda Karina González Félix, Claudia Eugenia Sánchez Rodríguez, Esteban Otoniel Moreno Lopez, Radames Castro Rivera, Aldo Alan Cuadras Berrelleza
Upper secondary educational institutions have outstanding students in different areas of knowledge. Some of them show scientific skills, technological innovation, and others are considered high-performance athletes. They can enhance their abilities and face more demanding challenges by participating in academic and/or sporting events. The aim of this study was "to discuss the importance of the timely detection of outstanding students in upper secondary education academic units, as well as to analyse the factors that influence the achievement of their goals". The research was conducted at the Guasave Daytime High School of the Autonomous University of Sinaloa (UAS), in the municipality of Guasave, Sinaloa, Mexico. It was designed as a case study, with an exploratory-explanatory analysis. A total of 455 surveys were administered to students. The academic unit has 3898 students, the data were captured in Google Forms to describe the attitudinal profile of high school students, ways of learning, strengths, and weaknesses to develop scientific skills. Interest in participating in important academic and sporting events was considered as activities to identify outstanding students.  The results show the importance of implementing strategies that allow teachers to detect outstanding students in a timely manner. The dissemination of extracurricular activities was considered because students have the potential to develop their scientific and sporting talents.  However, these activities have little dissemination among students. It is concluded that the Academic Units should have a greater dissemination of extracurricular activities and have a programme to detect outstanding students. It is important to train and guide teachers so that they can identify and channel outstanding students and be able to enhance their abilities.
高中教育机构拥有不同知识领域的优秀学生。他们中的一些人展示了科学技能和技术创新,另一些人则被视为高水平运动员。他们可以通过参加学术和/或体育赛事来提高自己的能力,迎接更严峻的挑战。本研究的目的是 "探讨及时发现高中教育学术单位中优秀学生的重要性,并分析影响其目标实现的因素"。研究在墨西哥锡那罗亚州 Guasave 市的锡那罗亚自治大学(UAS)Guasave 日间高中进行。研究以个案研究的形式进行,并进行了探索性-解释性分析。共向学生发放了 455 份调查问卷。该教学单位有 3898 名学生,通过谷歌表格获取数据,以描述高中学生的态度概况、学习方法、优势和劣势,从而培养学生的科学技能。参加重要学术和体育赛事的兴趣被视为发现优秀学生的活动。 结果表明,实施让教师及时发现优秀学生的策略非常重要。课外活动的传播被认为是学生发展科学和体育才能的潜力所在。 然而,这些活动在学生中的传播却很少。结论是,教学单位应加大课外活动的宣传力度,并制定发现优秀学生的计划。重要的是要对教师进行培训和指导,使他们能够发现和引导优秀学生,并能够提高他们的能力。
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引用次数: 0
Whistleblowing, Morality, Good Corporate Governance, The Role of Accountant as A Moderation Variable to Fraud Intention 举报、道德、良好的公司治理、会计师作为欺诈意图调节变量的作用
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10784
Joko Arifianto, Yvonne Augustine Sudibijo
Purposes - This study aims to investigate the problem solved and resolved by accountants in the country of Indonesia with various educational backgrounds, the scope of business, and experience in their job to examine fraud intention, with the whistleblowing system as a trigger and other variables like good corporate governance, Morality, the role of the accountant as additional variable moderate provides insights on the moderating effect to fraud intention.Design/methodology/Approach - Data was gathered using a questionnaire survey involving 291 respondents with accountant backgrounds. This study used quantitative research with smart pls 3.3 .3 and also the grand theory of agency theory and fraud triangle theory as a guide to conclude this study.Findings - The results show that there is a positive relationship between morality, Whistleblowing system, and Good Corporate Governance, to fraud intention. The moderate variables provide partial support that the role of accountants has a positive significant impact with good corporate governance to the fraud intention. Research limitation/implications - The role of accountants in moderating whistleblowing against fraud in the future should be added with other dimensions such as professional skepticism, competence, and perceived behavior.Practical implications – this study contributes to the development of ideas to reduce fraud intention through critical studies of any variables including whistleblowing, Good Corporate Governance, Morality, also the role of accountants.Social Implications – this study argues that consistently by the major of morality personal is a must behave in a social environment, especially in the organization of a company or other society.Originality/Value – this study uses the role of the accountant as a proxy to contribute to the analytical fraud diamond theory. There is limited implication between whistleblowing the fraud intention because whistleblowing depends on practically system good corporate governance.
目的--本研究旨在调查印度尼西亚国内具有不同教育背景、业务范围和工作经验的会计师所解决和解决的问题,以审查欺诈意向,并以举报制度为触发因素,以其他变量(如良好的公司治理、道德、会计师的角色)为附加变量,缓和对欺诈意向的调节作用。设计/方法/途径--采用问卷调查的方式收集数据,涉及 291 名具有会计师背景的受访者。研究结果 - 结果表明,道德、举报制度和良好的公司治理与欺诈意图之间存在正相关关系。中等变量部分支持了会计师的作用与良好公司治理对欺诈意向有积极的显著影响。研究的局限性/意义--未来应增加其他维度的研究,如职业怀疑论、能力和感知行为等,来研究会计师在抑制举报欺诈中的作用。实践意义--本研究通过对包括举报、良好的公司治理、道德以及会计师的作用在内的任何变量的批判性研究,为减少欺诈意向的发展思路做出了贡献。社会影响--本研究认为,在社会环境中,尤其是在公司或其他社会组织中,始终以道德为重的个人行为是必须的。原创性/价值--本研究以会计师的角色为代表,为分析欺诈钻石理论做出了贡献。举报与欺诈意图之间的关联有限,因为举报实际上取决于良好的公司治理制度。
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引用次数: 0
The Contribution of Christian Religious Education (CRE) in Achieving Sustainable Development Goals (SDGs) Through a Problem Based Learning Approach - 4A Cycle Model 通过基于问题的学习方法--4A 循环模式--基督教宗教教育(CRE)对实现可持续发展目标(SDGs)的贡献
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10809
Wahju Astjarjo Rini, Gracia Paramitha, Yonatan Alex Arifianto, Carolina Etnasari Anjaya, Christian Adi Jaya
Sustainable Development Goals (SDGs) has been an important focus and a common goal for all humanity. Degradation of nature is a concern and responsibility for all areas of life, including education, which is a fundamental factor in developing the quality of human life. In this regard, the aim of this research is to provide some ideas for Christian Religious Education (CRE) at the higher education level in supporting the achievement of the SDGs. This research was conducted by in a qualitative descriptive method. As findings, it is found that the contribution of CRE can be made through Student Centered Learning approach, Inquiry model - problem based learning. This approach is carried out through learning practical matters with stages of achieving targets, which are referred to as the 4A cycle model (Awareness, Action Plan, Actualization and Assimilation).
可持续发展目标(SDGs)一直是全人类的重要关注点和共同目标。自然的退化是所有生活领域的关切和责任,包括教育,因为教育是提高人类生活质量的基本因素。为此,本研究旨在为高等教育阶段的基督教宗教教育(CRE)提供一些想法,以支持可持续发展目标的实现。本研究采用定性描述法进行。研究结果发现,CRE 可以通过以学生为中心的学习方法、探究模式--基于问题的学习做出贡献。这种方法通过学习实际问题,分阶段实现目标,即 4A 循环模式(认识、行动计划、实现和吸收)。
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引用次数: 0
Status Fulfillment through Social Networks: Impact of Hierarchies on Social Differentiation and Well-being 通过社交网络实现地位:等级制度对社会差异和福祉的影响
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10856
Dario Sipos
This study examines the multifaceted impacts of hierarchical systems and social networking on social differentiation, network formation, and individual well-being. Employing a comprehensive literature review and meta-analysis, it explores the dynamics of power and status within organizations, the influence of social resources on socioeconomic status, and the role of social networking sites in shaping social capital and psychological health. The research investigates how hierarchical structures within organizations and informal social settings contribute to social differentiation, examining the effects of power, status, and social resources on individual and group dynamics. Additionally, it assesses the impact of social networking sites on social well-being, career development, and psychological health, considering both the positive and negative consequences of online social interactions. The study reveals that while hierarchical systems and social networking can foster social capital, professional growth, and enhanced well-being, they also pose risks of social inequality, psychological distress, and exacerbated mental health issues. The findings underscore the complexity of social relations in the digital age, offering insights for developing more inclusive social structures and healthier digital interaction spaces. This research contributes to a deeper understanding of the interplay between social hierarchies, networking, and well-being, providing valuable implications for organizational leaders, policymakers, and individuals navigating social differentiation and digital socialization.
本研究探讨了等级制度和社交网络对社会分化、网络形成和个人福祉的多方面影响。通过全面的文献综述和荟萃分析,本研究探讨了组织内权力和地位的动态变化、社会资源对社会经济地位的影响以及社交网站在塑造社会资本和心理健康方面的作用。研究调查了组织内的等级结构和非正式社会环境如何导致社会分化,考察了权力、地位和社会资源对个人和群体动态的影响。此外,研究还评估了社交网站对社会福祉、职业发展和心理健康的影响,同时考虑了网络社交互动的积极和消极后果。研究显示,虽然等级制度和社交网络可以促进社会资本、职业发展和幸福感的提高,但也会带来社会不平等、心理困扰和心理健康问题加剧的风险。研究结果强调了数字时代社会关系的复杂性,为发展更具包容性的社会结构和更健康的数字互动空间提供了启示。这项研究有助于加深对社会等级、网络和幸福感之间相互作用的理解,为组织领导者、政策制定者和个人驾驭社会分化和数字社交提供了有价值的启示。
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引用次数: 0
The Role of Internal Audit in Discovering Accounting Errors: Evidence from University of Karbala 内部审计在发现会计错误中的作用:卡尔巴拉大学的证据
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10857
Rassol Abd Aljalil Mahdi
The purpose of the research was to find out the role of the control and internal auditing department in dealing with financial errors and the reasons for and type of such errors. The opinions of a group of staff of the control and internal auditing department of the University of Kerbala were taken. The findings of the researcher through the research sample responses showed that the Internal Audit Section has a significant role to play in detecting and processing financial errors that occur at work at all stages of the accounting cycle.
研究的目的是了解控制和内部审计部门在处理财务错误中的作用,以及此类错误的原因和类型。研究人员听取了卡尔巴拉大学控制和内部审计部门一组工作人员的意见。研究人员通过研究样本答复得出的结论表明,内部审计科在发现和处理会计周期各阶段工作中出现的财务错误方面发挥着重要作用。
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引用次数: 0
Development and evaluation of a new instrument that measures motivation towards academic achievement (IMLA) in higher education 开发和评估衡量高等教育学业成就动机(IMLA)的新工具
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10823
N. G. Lagos San Martín, José María Roa Venegas, Maritza Roxana Palma Luengo, Carmen Verónica López López, Carmen Fernández Prados
Academic motivation in teaching and learning processes, both in general and in particular in higher education, has been of great interest in educational research, since it is the basis of academic success. In this work, the model "Expectations-Value of achievement motivation" has been considered, which uses a socio-cognitive perspective to design an inventory that allows measuring the motivation for academic achievement in higher education. With this objective, the Motivational Inventory of Academic Achievement (IMLA) is created, supported by a rigorous methodological process in order to make this instrument reliable and valid. The psychometric properties of the IMLA were determined from the analysis of content validity, reliability and construct in a sample of 464 higher education students from a Chilean and a Spanish university. The results indicate that the IMLA has 9 factors that explain 64.11% of the total variance and a Cronbach's alpha of .913, a rating considered high according to the requirements of a measurement instrument. In this way, this study contributes with the creation of a tool that integrates important motivational aspects focused on internal cognitive beliefs, based on expectations and the value of the task, as well as incorporating the assessment of the environment, for which reason it is estimated. that the IMLA is an instrument with a high potential for the educational and scientific field.
教学过程中的学习动机,无论是在一般情况下,还是在高等教育中,都引起了教育研究的极大兴趣,因为它是学业成功的基础。在这项工作中,考虑了 "成就动机的期望-价值 "模型,该模型从社会认知角度出发,设计了一个可以测量高等教育中学业成就动机的清单。为此,我们设计了 "学业成绩动机量表"(IMLA),并辅以严格的方法论过程,以确保该工具的可靠性和有效性。通过对来自智利和西班牙一所大学的 464 名大学生样本进行内容效度、可靠性和结构分析,确定了 IMLA 的心理测量特性。结果表明,IMLA 有 9 个因子,解释了总方差的 64.11%,Cronbach's alpha 为 0.913,根据测量工具的要求,这个等级被认为是很高的。因此,本研究有助于创建一种工具,该工具整合了以任务的期望和价值为基础、以内部认知信念为重点的重要动机方面,并纳入了对环境的评估,因此估计 IMLA 是一种在教育和科学领域具有巨大潜力的工具。
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引用次数: 0
Tang Tri-Color Glazed Ceramics: Wisdom and Inheritance of Luoyang city, China 唐三彩釉陶:中国洛阳的智慧与传承
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10795
Mengmin Yang, Arunee Sriruksa, Kittisan Sriruksa
This article aims to study the wisdom and inheritance of Tang tri-color glazed ceramics in Nanshishan Village, Luoyang using qualitative research methods to survey, interview, observation, and focus group discussions on the inheritors and heirs of Gao's large-scale factory and Wang's family shop in Nanshishan Village. The structural functionalism theory were applied in analyzing the wisdom in history, current situation, and wisdom of Tang tri-color glazed ceramics in Nanshishan, Luoyang, consisting of production steps of large-scale factory and local family shops. The 5W communication theory was used to study the inheritors, heirs, inheritance content, inheritance methods, and inheritance effects of Tang tri-color glazed ceramics, providing reference for better inheritance of local family shops in Nanshishan Village.
本文旨在研究洛阳南石山村唐三彩釉上彩的智慧与传承,采用定性研究方法,对南石山村高氏大型工厂和王氏家族店铺的传承人和继承人进行调查、访谈、观察和焦点小组讨论。运用结构功能主义理论分析了洛阳南石山唐三彩的历史、现状和智慧,包括大型工厂和当地家庭店铺的生产步骤。运用 5W 传播理论研究了唐三彩的传承人、传承内容、传承方式和传承效果,为南石山村地方家族店铺更好地传承提供了参考。
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引用次数: 0
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Technium Social Sciences Journal
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