March-April(2022)


Comparative Analysis of Complexity of C++ and Python Programming Languages
Balogun M.O
Abstract       pdf Full text PDF
Software complexity is one of the natural systems complexity which measure the rate at which a particular software is difficult to comprehend, edit, understand, manipulate and maintain. With various system interfaces and complex requirements, the complexity of software systems sometimes grows beyond control, making applications and portfolios too costly to maintain and difficult to improve. A complex software if left uncorrected can run rambling in the developed code, leaving behind bloated, cumbersome, incomprehensible and difficult to maintain applications. In this paper, complexity of two object oriented programming languages (C++ and Python) were compared using some existing complexity measures such as lines of code (LOC) and Halstead complexity measures. The results of the comparison showed that Python programming language is less complex than C++ programming language.

Author Keywords:- Information content, Lines of code, Potential operand and operator, Program volume, Software complexity, Software metrics.



Small Scale Mining and Rural Livelihoods: How is Small Scale Mining Affecting Livelihoods in Ghana?
Ernest Darkwa, Bridget Acquah
Abstract       pdf Full text PDF

The purpose of this paper is to explore the dynamics of small-scale mining in Ghana today, as well as the effects it has on rural livelihoods. Mineral resources and mining play an important part in the country's social and economic growth, as well as providing people with jobs and increasing overall per capita income. In the case of Ghana, the government is expected to use its abundant mineral resources, notably gold, to build its economy, create jobs, and improve rural development. Despite this, the country has recently been seen to suffer from a variety of severe effects on its rural population, including environmental degradation, deterioration of farming land and water bodies, erosion caused by small-scale and illegal mining activities popularly known as "Galamsey," all of which have a negative impact on livelihoods, food security, and the larger development. The paper argues that the country's environment and rural livelihoods are at risk unless adequate systems and political will are put in place to regulate small-scale mining activities in the country, particularly by the government, its minerals and natural resources ministry, non-state agencies, civil society, and environmental-friendly organizations both local and international.


Author Keywords:-Small Scale Mining, Illegal Mining, 'Galamsey', Effects, Rural Livelihoods, Environment, Ghana.


The Transliteration and Translation of the KITTAQ USSULUQ Manuscript
Sitti Wahidah Masnani, Nurhayati Rahman, Najmuddin H.Abd. Safa, Muhlis Hadawi
Abstract       pdf Full text PDF

Kittaq Ussuluq is one of Bugis scripts that uses two languages with three characters. The languages used are the Bugis language with Lontaraq script, the Arabic script, and the Bugis language with Serang script. This manuscript is all about Tauhid, which is knowledge about monotheism, the "oneness of Allah", which was very useful for the past community and still relevant to lives today. This manuscript is used as one of the traditions in the local community known as "Mangaji Ussuluq". Therefore, transcription, transliteration and translation of the Kittaq Ussuluq manuscript are important to do, considering the language and script used in the old manuscripts were not contemporary with today's readers. Based on that problem, the purpose of this paper is to make a transcription that can be easily read and understood by today's readers. The research method used is a philological research method adapted to the stages of research and descriptive methods. The data collection technique used was the literature study or observation method while in the manuscript description stage, the descriptive method is used. At the transcription stage, the researchers used the transcription method by moving letters from one script to another. This research began with tracing and inventorying manuscripts, followed by a description of the manuscript and transcription. Meanwhile, the translation was done from the Arabic language and Bugis language to the Indonesian language.


Author Keywords:transliteration, kittaq ussuluq, transcription, serang script, and philology.


Internal Influence of Villages, Village Economy and Village Allocation Funds on Poverty Levels in Pariaman City of West Sumatera Province
Misharni, Yolanda*, Marshal, Della Maretha
Abstract       pdf Full text PDF

The problem of poverty is complex. One is that poverty can trigger other social problems that hinder a country's development process. The way to overcome poverty in this study is to find out the factors that affect poverty, namely Internal Village, Village Economy and Village Allocation Fund. This study used regression methods with OLS (Ordinary Least Square) model with data panel of 55 Villages in 2015-2018 in Pariaman City. The results revealed thatinflation, education,and wages have a significant and negative effect on poverty. While productive land and infrastructure have a positive and significant effect. The factor that has a big influence on poverty is the level of wages, while the least influential is productive land. The relationship between inflation variables, productive land, education, unemployment, infrastructure and the age of the population with poverty is inelastic (which is shown by the coefficient value < 1) except the wage variable is elastic.>


Author Keywords:Inflation, ProductiveLand, Education, Unemployment, Infrastructure, Population Age, Wages and Poverty.


Baseline Survey on ICT Infrastructure for Online and Digital Learning during and Post Covid_19 in Selected Kenyan Universities
Samwel Mungai Mbuguah, Alice Njuguna, John Makokha, Catherine Njoki
Abstract       pdf Full text PDF

The onset of COVID-19 Pandemic forced the closure of institutions of higher learning to curb the spread of the virus. This led to new scenarios that required education institutions to rapidly adopt. The Solution was mainly online/digital learning. This study sought to investigate the status of ICT infrastructure a key enabler of online/ digital learning. This was achieved through a survey of selected eleven Universities in Kenya. The findings indicated that even though the universities had adopted blended learning the ICT infrastructure was still a challenge. The Paper recommended the need for the institutions to come up with strategies to improve on the ICT infrastructure and hence enhance the quality of learning and reduce digital exclusion.


Author Keywords:COVID-19, ICT infrastructure, Digital learning, Connectivity.


ImpactWORLD CHAMPIONSHIP 2022 IN LAW for Princess Lady Prof MARIOLA GARIBOVA-DOBREVA and Prince Lord Prof. MOMTCHIL DOBREV-HALACHEV and for their THEORY OF THE DEGREE OF JUSTICE / INJUSTICE / THEORY OF DEGREE OF DEMOCRACY and THEORY of SOCIO-HUMANISMUS
Prince Lord Prof. Momtchil Dobrev-Halachev, Princess Lady Prof. Mariola Garibova-Dobreva
Abstract       pdf Full text PDF

Prince Lord Prof. PhD PhD Momtchil Dobrev-Halachev and Princess Prof. Mariola Garibova-Dobreva developed 2006 “Theory of degree of justice / injustice /“ q “ Theory of degree of democracy” and “Theory of SOCIO-HUMANISMUS” based on their practice in court, prosecutor's office, state and especially the practice of Prof. Mariola Garibova-Dobreva as a judge with decades of experience as a civil and criminal judge . Prof. Momchil Dobrev co-founded 2003 Theory of Corruption and Theory of Mafia and Theory and Practice of Mafia, which contribute to clearing the Theory of the Degree of Justice / Injustice. Based on their scientific practical work and International rating organization gave them the award WORLD CHAMPIONSHIP 2022 IN LAW.


Author Keywords:Justice, democracy, society, corruption, theory, championship.


WORLD CHAMPIONSHIP 2019 in Economics/Finance for Prince Lord Prof. MOMTCHIL DOBREVHALACHEV„ The Father of the modern Finance” - for his THEORY of Mafiotismus, Financial banking resorce technological mafia-driven Materialismus, ТTheory of Mafia, Theory of corruption, Theory of generating crises, Theory of degree of trust, Theory of degree of truth, The principles of working of DEEP MAFIA
Prince Lord Prof. Momtchil Dobrev-Halachev, Princess Lady Prof. Mariola Garibova-Dobreva
Abstract       pdf Full text PDF

In the year 2001 Prince Lord Prof. Momtchil DObrev developed the Theory of the mafia and Theory of corruption. All the both theories has been developed by analyzing the mafia and the corruption all over the World, Bulgaria, Germany, European Union, and other countries. In the year 2010 Prince Lord Prof. Momtchil Dobrev developed the ‘Theory of Mafiotismus’ as a new type of government oriented solely in the private interests of individuals and private institutions and the Financial Banking resource technological mafia-driven MATERIALISMUS- the private Capitalism of the DEEP MAFIA. Based on their scientific practical work and International rating organization gave to the Prince Lord Prof. Momtchil Dobrev-Halachev the award WORLD CHAMPIONSHIP 2019 IN ECONOMICS/FINANCE – and named him “ The Father of the modern Finance”.


Author Keywords:Justice, democracy, society, corruption, theory, championship.


Code Switching in Joint Venture Bangla Movies: Why Movie Characters Switch Codes??
Maliha Tabassum, Md. Forhad Uddin
Abstract       pdf Full text PDF

Study of cinema is important in academic discipline because of its immense effect especially as a part of popular culture. In Bangladeshi movies, especially in contemporary popular Bangladeshi cinemas, one hugely visible recent phenomenon is code switching. Movie characters are switching from one linguistic code to another so many times that it has become a research interest for so many researchers. This study is especially focusing on code switching tendency of movie characters in popular Bangladeshi movies. This study examines one popular joint venture movie of 2017, Nabab. It explores the presence of code switching in the movie, functions it is serving alongside the reasons behind the switch. Content analysis method has been followed to find and analyze data. The result found two functions (Lack of Facility and Lack of Register) strongly working for the switching tendency of languages, mostly in switching from Bengali to English.


Author Keywords:Code Switching, Joint Venture, Movie, Character, Bangladesh


Performance of Index JII and Index LQ45 during the Covid-19 Pandemic in Indonesia
Tika Intan Saputri, Riskayanto
Abstract       pdf Full text PDF

This study aims to analyze the comparison of the JII Index and the LQ45 Index during the Covid-19 pandemic for the period October 2020 to October 2021 which are traded on the Indonesia Stock Exchange. This research is descriptive research. Methods of data collection using the method of documentation. While the data analysis tool uses Chartnexus. The results of this study indicate that during the Covid-19 pandemic in Indonesia throughout October 2020 to October 2021, the shares belonging to LQ45 experienced fluctuations and on average increased by 1.67%. Then sharia shares incorporated in JII also experienced fluctuations and on average increased by 0.48%. Thus, it can be concluded that on average, conventional stock indices experience deep fluctuations and tend to be unstable compared to Islamic stocks. With the results of this study, it can provide a reference for investors to choose and invest in Islamic stocks, because the transaction strength of Islamic stocks is quite good. Where sharia stock transactions continue to increase and tend to experience stable fluctuations even though economic conditions in Indonesia have decreased during the Covid-19 pandemic.


Author Keywords:Covid19 Pandemic, JII Index, LQ45 Index


Managerial Ownership, Institutional Ownership and Internal Control Disclosure with Profitability as Intervening
Ambarwati Legina, Lia Uzliawati, Agus Solikhan Yulianto
Abstract       pdf Full text PDF

The purpose of this research is to discover the impact of Managerial Ownership, Institutional Ownership, and Internal Control Disclosure with Profitability as Intervening Variable. Research population is Badan Usaha Milik Negara (BUMN/State-owner enterprises) in financial or non-financial sector that is listed in Bursa Efek Indonesia, data that is used is secondary data with 20 company as the samples. The result of this research shows that Managerial Ownership and Institutional Ownership that mediated by profitability has a positive effect to Internal Control Disclosure.


Author Keywords:Managerial Ownership, Institutional Ownership, Disclosure, Internal Control, Profitability.


Machine Learning Applications Related to Medical Predictions
Chetanpal Singh
Abstract       pdf Full text PDF

It is crucial to identify diseases at the earliest possible stage to render prompt and relevant treatments immediately. It can be a matter of life and death because a late diagnosis can make a disease fatal and incurable. Many instances have been reported where humans have erred in detecting certain abnormalities prematurely because of their inability to comprehend certain medical data. It necessitates using different Machine Learning (ML) processes to analyze complex data, medical images, and reports to address the issue mentioned above. Decision-making based on these computational data is inherently more accurate and has a widespread application in medical science in general. Moreover, these machine-supported approaches help identify hidden abnormalities or patterns that human may otherwise overlook, which makes the collected data even more crucial. Machine Learning is a major tool that takes its cues from the Internet of Things (IoT) and delivers useful insights based on a handful of datasets. The algorithms used for ML are highly varied, and the predictive results identified from it may change with varying datasets themselves. Thus, it can have an overall impact on the entire decision-making process. Since the healthcare sector is sensitive, it is imperative to understand these algorithms and how they are implemented to interpret them. The paper’s main aim is to highlight the different ML algorithms that have a role in interpreting medical data and predicting diseases. An in-depth analysis also reveals the shortcomings of certain algorithms. Therefore, it is critical to identify the type of algorithm to be employed for a certain dataset.


Author Keywords:Machine Learning, Disease Diagnostics, Classification Algorithm, Supervised Machine Learning, Disease Prediction, Healthcare, Classification.


Factors That Affect the Performance of Employees of the Procurement of Goods and Services Solok City Regional Secretariat
Alfrinaldi, Zamzami, Trisna Junaili, Melda Aulia, Yulina Eliza
Abstract       pdf Full text PDF

The Procurement of Goods and Services section of the Solok Municipal Secretariat for employee performance is the result achieved by an employee in doing his work indicated by certain standards. The performance of employees of the Procurement Section of the Solok Municipal Secretariat is greatly affected by the availability of expert and reliable Human Resources, can improve the performance of the Procurement Section of the Solok City Regional Secretariat. The purpose of the study was to prove how free influences on variables are bound. Data processing uses Multiple Linear regression with SPSS. The results showed that role conflict has a negative influence on employee performance. This means that employee performance will increase if role conflicts in the agency are reduced. Workload has a significant negative influence on employee performance, meaning that employee performance will increase if the existing workload can be adjusted to the employee's condition. Work stress has a significant negative influence on employee performance which means that employee performance will increase if employees can reduce their stress on existing work. The perception of agency punishment has a significant positive influence on employee performance. This means that employee performance will improve if employees can improve the perception of agency penalties for existing work. Role conflicts, workloads, work stress and perceptions of agency punishment together have a positive effect on the performance of employees of the Procurement Of Goods and Services Department of Solok City. 98% of employee performance is influenced by role conflicts, workload, work stress and perception of agency punishment.


Author Keywords:Role Conflict, Workload, Work Stress, Perception Of Agency Punishment, Performance.


Novel Approach to Secure Websites with Machine Learning Classifiers
Chetanpal Singh, Ishtiaque-Al-Mahmood, Mohimen-Al-Tahsin
Abstract       pdf Full text PDF

The Internet has become essential and most for regular life. This ascent in the boundless utilization of innovation brought a rise in various problems. There have been so many loops and data breaches in web content that it’s become straightforward for criminals to manipulate those security gaps and inject viruses or other unwanted and harmful contents. Almost every one of us faces the problem of getting trapped in malicious sites or clicking on some popped up advertisements, which ended up into absolutely an indecent web page that contain potential threats. As a result, most of our private data is being compromised or leaked, creating so many problems in our corporate and personal lives. So, it’s become a top priority for security analysts and consults to ensure web security as it has become an integral part of every sphere. Keeping these facts in our mind, we have come up with a smart protection concept for websites that we regularly browse in everyday life. We aim to build a model that will prevent us from accessing various malicious sites, unwanted link redirection, and pornographic image contents that pop up quite frequently in the time of browsing webpages. To make our system detect these problems, we will implement machine learning and image processing algorithms and provide the users with a filtered, smooth, and safe user experience.


Author Keywords:Malicious Site, Machine learning, Link redirection, Image processing.


Factors Affecting Underpricing And Its Implications Stock Return on Companies Listed on the Indonesia Stock Exchange
Reschiwati, Hamilah, Maksimilianus Kolot Ama
Abstract       pdf Full text PDF

This study discusses the factors that affect underpricing (UNDR) and its implications on stock returns (RS). The factors in question are Debt To Equity Ratio (DER), Return On Assets (ROA), Company Age (AGE) and Company Size (SIZE). This study applies a quantitative descriptive approach. The type of information used is Secondary Data, in the form of Financial Statements for Companies listed on the Indonesia Stock Exchange (IDX). 15 companies that conducted an IPO in 2016 became the population in this study using purposive sampling, so that 9 companies were obtained as samples. The research was processed using Eviews 9.0. The results showed that DER, ROA, AGE, SIZE had an effect on underpricing. DER, ROA, AGE and SIZE together have an effect on underpricing. DER, ROA, SIZE and underpricing have an effect on Stock Return, while AGE has no effect on Stock Return. DER, ROA, AGE, SIZE and underpricing together have an effect on Stock Return. Underpricing is a mediator or acts as an intervening variable in the effect of DER and ROA on stock returns, but not for AGE and SIZE.


Author Keywords:Underpricing (UNDR), Stock Return (RS), Debt To Equity Ratio (DER), Return On Assets (ROA), Company Age (AGE), Company Size (SIZE)..


Kingship Institution and the Traditional Council in Conflicts in the Babungo Fondom of the Grassfield of Cameroon
INNOCENT ATEHGHANG AFUHNGHANG, Ph.D
Abstract       pdf Full text PDF

This paper is an attempt to bring out the nature of relation that existed between the king’s institution and the traditional council in Babungo in the colonial era. The relationship was indicated by the division of power between the office of king as village head and Ba, the head of the regulatory association. In the political history of Babungo, decision making and decision makers operated a “secret session” in the compound of the regulatory association called Tifwan. The association was a close arena for diplomatic and political debate operating on a strictly inward flow of information and or proposal and a consensual outflow of decision. Thus the political, social and economic life of the Fondom was always discussed and made known to the population as the sole prerogative of the king. Contrary to this perception, an indebt and scrupulous study of this nature of relation shows that, the king had no such autocratic and overwhelming powers but that effective decision making was in the hands of the senior title set of Tifwan, under the headship and command of Ba. It was this nature of relationship between the king’s office and the village traditional council that encouraged King Saingi to attempt a reassertion of his authority with the result that the village became divided between the two institutions. In the long drawn battle for power and authority belligerents solicited and or welcomed external intervention in the politics of the Fondom in a bid to either alter or maintain the statusquo.


Author Keywords:Cameroon, Western Grassfields, Babungo, Kingship, Ba


A Study of Van Drivers’ Satisfaction with a NGV (Natural Gas Vehicle) Gas Service Station in Phra Samut Chedi District in Samut Prakan Province
Theerapa Wivatanasak, Chaiyaphu Leepipatpaiboon, Naphak Hongchamrat
Abstract       pdf Full text PDF

This research aims to study the satisfaction of the drivers of vans with NGV (Natural Gas Vehicle) service stations in Phra Samut Chedi District in Samut Prakan Province. Entrepreneurs can use the results of this research to create a marketing strategy to improve the quality of factors that affects the NGV users’ satisfaction with the NGV gas service station. A structured survey questionnaire was used as a tool to collect data from a sample of 200 NGV van drivers at a service station in Phra Samut Chedi District in Samut Prakan province, it was discovered that most of the respondents: were male accounting for 97%; aged 31-40 years representing 36.5%; had lower than a bachelor's degree accounting for 96.5%; were singled accounting for 52.2%; had an average monthly income of 20,001 – 25,000 Baht accounting for 66.5%. The frequency of filling NGV gas per month is 18-25 times/month accounting for 53.5%. The cost of refueling NGV gas per month is 7,000 – 10,000 baht/month accounting for 76.5%. And the age of most vans is 3-6 years accounting for 56.5%. The sample of van drivers using NGV gas in the service station gave importance to the level of satisfaction with the decision to use NGV service station. The order of importance consists of physical aspect, product aspect, price aspect, personnel aspect as well as marketing promotion, service process and distribution.


Author Keywords:satisfaction, NGV gas, Van


The Arabic Imperfective Verb Application Model
Zuhriah, Najmuddin H. Abd. Safa, Ikhwan M. Said, Yusring Sanusi Baso
Abstract       pdf Full text PDF

This article demonstrates the application model used by a system purposefully devised to identify Arabic imperfective verbs. The imperfective verb is a type of verb that shows an action or an ongoing event. This verb has a character that distinguishes it from types of verbs. These characters are then applied in the computing system. The method used is the library method which collects data by listening and observing directly the data contained in the application and recording it in a notebook. Data analysis was carried out descriptively through three interrelated stages, namely data reduction, data presentation, and drawing conclusions or verification. The results show that the application model used in identifying imperfective verbs is a form of application of tagmemic theory, especially in the predicate slot filled with verb phrases or verbs. Verbs are then parsed based on their constituent morpheme, and the outer tagmeme apprised by the bound morphemes prone to the base morpheme.


Author Keywords:Model, Application, Imperfective Verb


Consumer Behavior in Shopping at CJ Supermarket Convenience Store at Wat Yai Bang PLA Kot Branch
Mana Wivatanasak, Witoon Haruthai
Abstract       pdf Full text PDF

The research titled “Consumer Behavior in Shopping at CJ Supermarket Convenience Store at Wat Yai Bang Pla Kot Branch” has the main purpose to study consumer behavior in purchasing products at CJ Supermarket Wat Yai Bang Pla Kot branch. A structured survey questionnaire was used to collect data from customers who shopped at the outlet. A sample of 200 shoppers were selected. And statistical techniques including percentage, mean scores ( ), standard deviations (S.D) and F-test statistics. The test results of marketing mix and consumer behavior using F-test found that the purpose of using the service and the personnel factor, the reason of using the service and the period of using the service and the process, the reason of using the service and price, time of using the service and consumer behavior of using the service and the place were different at statistically significant at the 0.01, 0.05 level.


Author Keywords:behavior, product, convenience store


Consumer Decision-Making Behavior of Dietary Supplements in Manorom District, Chainat Province
Mana Wivatanasak, Wang Ji Run
Abstract       pdf Full text PDF

This research aimed to study consumers’ decision-making behavior in purchasing health food supplements in Manorom District in Chainat Province in order to study the marketing mix that affected factors consumers’ purchasing behavior of dietary supplements in Manorom District in Chainat Province and to compare the marketing mix that affected the purchasing behavior of health food supplements of consumers classified by demographic characteristics. The sample group used in the study was 200 consumers who used to consume dietary supplements who lived in Manorom District in Chainat Province. A structured survey questionnaire was used as the main research instrument to collect quantitative data. The statistic used to analyze the data were frequency percentage, mean, standard deviation, t-test statistic and One-Way ANOVA. The results showed that most consumers would buy dietary supplements once a month with a purchase cost of 500 to 1,000 Baht. Opinions of parents and relatives had influence on purchase decision making of dietary supplements. The points of purchase were mainly leading department stores, shopping centers or supermarkets. The consumers took into consideration the health benefits for sickness prevention as well as weight control when they purchased the dietary supplements. Comparing marketing mix affecting purchase decision making behavior of dietary supplement of consumers in Manorom District in Chainat province classified by demographics. The research result revealed that: difference in gender was not related to difference in product, price, distribution channel and marketing promotion; and difference in age was not related to difference in product, distribution channel, marketing promotion and price. There was not any difference between marital status, education level and average monthly income. As for occupation, it was discovered that difference in occupation was related to difference in price and promotion but not related to product and place.


Author Keywords:dietary supplements, decision-making behavior, consumers


President Putin of Russia in Defense of Civilization and Russia one Day Ahead of NATO, the United States, Ukraine and the Deep Mafia To Start A Third Nuclear War Against Russia and To Destroy It
Prince Lord Prof. Momtchil Dobrev, Princess Prof. Mariola Garibova-Dobreva
Abstract       pdf Full text PDF

The beginning of the Ukraine-Russia military conflict must be thoroughly considered, independently, taking into account all the facts, evidence, factors, dangers of this conflict for the whole world for its beginning and the reasons for its beginning


Author Keywords:War, Economy, Politics,


Marketing Mix Factors Affecting Satisfaction in Health Spa Service of Health Land Shop Users in Nonthaburi Province
Krit Thapchula, Phetcharaporn Wongluang
Abstract       pdf Full text PDF

Research on Marketing Mix Factors Affecting Health Spa Satisfaction. The objective is to investigate the level of marketing mix factors and their impact on customer satisfaction with Health Land spa services in Nonthaburi Province. Using a convenience sampling procedure, 400 Health Land spa customers were chosen as part of the sample. Descriptive statistics, frequency distribution, percentage, mean and standard deviation (Std.), inferential statistics, and multiple regression analysis using the Enter Method are all examples of descriptive statistics. The marketing mix factor (7P's) affecting service satisfaction (R2 = 0.94) could predict the satisfaction of receiving the service at Health Land spas in Thailand, according to hypothesis testing. When each element was considered, it was discovered that all factors of using Health Land spa services in Nonthaburi province affected satisfaction at a statistically significant level of 0.05,0.01.


Author Keywords:marketing mix, satisfaction, service


The Effect Of Profitability, Solvency, Company Size And Public Accounting Firm Size On Audit Report Lag (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange 2015 - 2019)
Gita Oktavianti, Marsyaf, Rizky Tarmizi Taher, Windy Noviana S
Abstract       pdf Full text PDF

The purpose of this study was to know the profitability, solvability, company size, and public accounting firm size to audit report lag. The study focused on manufacturing consumer goods industry sector companies listed in Indonesia Stock Exchange during 2015-2019. The study used purposive sampling method in order to collect the sample. Population in this study was to all manufacturing consumer goods industry sector companies listed in Indonesia Stock Exchange during 2015-2019. Based on certain criteria, there were 26 of 63 manufacturing consumer goods industry sector companies that matched with the sample. The statistical method used in this study was multiple regression. The analysis used to test research hypotheses using SPSS 25 The result of this study showed that solvability, company size, and public accounting firm size do no affect on audit report lag. On the other hand, profitability significantly affect on audit report lag.


Author Keywords:Profitability, Solvability, Company Size, Public Accounting Firm Size


Influence of Leadership Style, Organizational Climate, Motivation and Organizational Culture on Employee Performance in the Education Office of Sawahlunto City
Octri Malasari, Vivi As, Iwan Kurniawan, Zulyadi, Yulina Eliza
Abstract       pdf Full text PDF

This study aims to look at the influence (1) of Leadership Style on the performance of employees of the Sawahlunto City Education Office. (2) Organizational Climate on performance (3) Motivation to employee performance (4) Organizational Culture to employee performance (5) Organizational culture, organizational climate, work motivation and organizational culture affect together on the performance of employees of sawahlunto City Education Office. The population in this study was all employees of the Sawahlunto City Education Office as many as 40 people. Data processing uses multiple Linear Regression with SPSS processes. The results of this study show that (1) Leadership style has a positive influence on employee performance (2) Organizational climate has a positive influence on employee performance (3) Work motivation has a positive influence on employee performance (4) Organizational culture has a positive influence on employee performance (5) Leadership style, organizational climate, work motivation, and organizational culture together have a positive influence on employee performance Sawahlunto City Education Office.


Author Keywords:Performance, Leadership Style, Organizational Climate, Work Motivation, Organizational Culture.


FACTORS THAT AFFECT PERFORMANCE BY USING WORK MOTIVATION AS INTERVENING (Sawahlunto City Regional Financial and Asset Management Agency)
Widya Astuti, Pebri Nina Yuliza, Prima Niti Pitra, Lingga Anjani, Yulina Eliza
Abstract       pdf Full text PDF

The survey conducted turned out to be the low performance of BPKAD employees in Sawahlunto City. This is certainly influenced by several factors, including work environment, work discipline and work motivation. This research aims to look at the influence of: a) The influence of the work environment, work discipline on employee work motivation. b). The influence of work motivation, work environment and work discipline on employee performance. c). The influence of the work environment and work discipline on the performance of BPKAD employees in Sawahlunto City with work motivation as intervening. The population and samples in this study were all employees of BPKAD Sawahlunto City as many as 81 people. The technique of determining the number of samples using total sampling. Data analysis techniques use path analysis. The results of this study showed that the work environment and work discipline had a significant effect on the work motivation of BPKAD employees in Sawahlunto City. In addition, the work environment, work discipline and motivation also have a significant effect on the performance of BPKAD employees in Sawahlunto City. The advice that can be submitted in this study is so that BPKAD Sawahlunto City can pay attention to the comfort of employees at work, because this is seen from the survey results and the results of respondents' responses to the work environment, still showing poor results. Employee discipline should be prioritized and improved, so as to increase work motivation which has an impact on improving employee performance in carrying out tasks. Awarding awards to employees in the form of promotion of positions can increase work motivation, so that it has a direct impact on employee performance.


Author Keywords:Work Environment, Work Discipline, Motivation, Performance


THE SANCTIONAL ECONOMIC WAR of the deep mafia in the USA, EU, Great Britain and other contries against RUSSIA - leads to the end of the deep mafia financial system, the end of the hegemony of global neoliberal capitalism and Russia to become the richest country if it starts selling rubles for gold
Prince Lord Prof. Momtchil Dobrev, Princess Prof. Mariola Garibova-Dobreva
Abstract       pdf Full text PDF

The consideration of sanctions imposed by NATO, the United States, the European Union, Britain and other states over Russia must be considered thoroughly, regardless of all the facts, evidence, factors, benefits of these sanctions for which countries.


Author Keywords:War, Economy, Politics


Firm Digital Transformation and Business Model Innovation: Antecedents, Present and Future
Gang Liu, Qing Yin
Abstract       pdf Full text PDF

With the deep integration of digital technology and traditional industries, the boundaries of firms become fuzzy and dynamic, communication mechanism between firms becomes more diversified and open. The application and penetration of digital technology facilities and digital technology in various scenarios have innovated new ways of working communication and cooperation, and spawned new higher consumption demands. To deal with such opportunities and challenges, more and more firms have begun digital transformation. Existing studies have also found that firms can use the advantages of digital technology to maintain competitiveness and respond to new challenges, especially the COVID-19 pandemic makes business managers more aware of the importance of digital technology. With the urgency of digital transformation, more firms combine traditional business models with new technologies and new demands, and innovate existing business models in order to gain a sustainable competitive advantage. Through the analysis of the connotation of digital technology, digital transformation, digital business model and business model innovation, this article explores the impact mechanism of corporate digital transformation on business model innovation, attempts to answer why and how digital innovation affects business model innovation, and analysed the future development trend of business model innovation in the digital context.


Author Keywords:Digital,Digital Transformation, Business Model,Business Model Innovation,Digital Business Model


The Significance of Chaos/Complexity Theory in Maltese as a Second Language Acquisition
Dr Jacqueline Żammit
Abstract       pdf Full text PDF

Despite extensive research in second language acquisition (SLA), we are still a long way from understanding what exactly happens in the adult’s mind while learning a second language (L2). This study explores whether a learning pattern could be established over time in 35 adults learning Maltese as a second language (ML2), especially with respect to Maltese verbs. This research is driven by chaos/complexity theory. It focuses on the non-linear learning curve, the origins of the butterfly effect and fractal patterns of learning. It describes how learning is unpredictable, chaotic, dynamic and complex. A longitudinal research system and a mixed-method approach focussed on methodological triangulation were used in this research. Structured Timed Grammaticality Judgment Tests, verb conjugation tasks, reflected journals and interviews were used to investigate the learning curve over a period of 15 months. According to the results, all participants indicated a non-linear learning pattern and confirm the characteristics of Chaos/Complexity Theory.


Author Keywords:Chaos/Complexity theory (C/CT), non-linear learning curves, butterfly effect, fractal patterns, second language acquisition.


Corporate Governance and the Effectiveness of Boards of Directors: The Case of State Owned Enterprises in Zimbabwe
Tendayi Munhenga, Professor Lovemore Mbigi
Abstract       pdf Full text PDF

This study seeks to examine corporate governance in Zimbabwean State-Owned Enterprises (SOEs), with particular emphasis on the effectiveness of boards of these entities and the initiatives that the government has put in place to improve corporate governance practices. The study also aims to establish how successful Zimbabwe has been in promoting internationally accepted corporate governance standards in the SOE sector. The topic was chosen as SOEs continue to play an important role in economies, particularly in Zimbabwe where there is a greater need to facilitate economic growth and sustainable development. For that reason, government administrators and the general public in Zimbabwe need to appreciate the major causes of poor corporate governance in the SOEs. In particular, they need to understand and address why SOEs boards have not been as effective as they should be in promoting good corporate governance. This study will contribute to the debate on interventions required by Zimbabwe to achieve the objective of enhancing the effectiveness of boards in promoting good corporate governance within SOEs. The study may assist policymakers, the legislature, board members and other scholarly researchers in many ways. The policymakers may be assisted to create policies on the future direction of corporate governance reform in SOEs. The legislature may be assisted to develop laws and regulations which will empower directors to effectively discharge their duties and improve the compliance of SOEs with good corporate governance practices. The boards may benefit from the study in that they may better understand and handle challenges they encounter when performing their duties. Lastly, scholars may build on the findings of this research and expand to cover other aspects of SOEs that need attention.


Author Keywords:Board Composition, Board Effectiveness, Board Evaluation, Board Remuneration, Board Selection And Appointment, Corporate Governance, Corruption, Board Of Directors Parent Ministry, Regulatory Framework, Shareholder Interference.