Development Of Theory Research Articles

Influence Sophistication Technology Information, Support Management Peak and Ability Personal Techniques on Effectiveness System Information Accountancy

The aim of this research is to examine the influence of information technology sophistication, top management support and personal technical capabilities on the effectiveness of accounting information systems. This research was conducted at the Denpasar City Regional Apparatus Organization (OPD), the number of samples used was 40 respondents using a non-probability sampling method using a purposive sampling technique. The collected data was then analyzed using Partial Least Square (PLS). The research results show that the sophistication of information technology, top management support and personal technical abilities have a positive effect on the effectiveness of the accounting information system. The implications of this research include two things, theoretical implications and practical implications. The theoretical implications of this research relate to the development of theories regarding the variables of information technology sophistication, top management support and personal technical abilities that support the Technology Acceptance Model (TAM) theory. The practical implications of this research relate to the contribution of research in Denpasar City Regional Apparatus Organizations (OPD) as material for consideration in improving the effectiveness of accounting information systems.

Integrated multidimensional constructs of adolescent civic engagement: opportunities for theorizing the role of normative developmental competences and social change

ABSTRACT This review aims to demonstrate how integrated, multidimensional constructs of civic engagement help advance civic developmental theory and clarify the role of social change in developmental changes in adolescent civic engagement. When considering multiple components of civic engagement in adolescence, most research has treated each component separately, ignoring how they relate to each other and fit the multidimensional construct conceptually. Integrated approaches to the multidimensionality of adolescent civic engagement attempt to rectify these shortcomings. As components of adolescent civic engagement are theorized to differ in the associations with multiple normative developmental competences, the article assesses the empirical evidence and documents the benefits of civic developmental theory. Extending these approaches to the study of social change, the article advances the novel assumption that various manifestations of social change would not be similarly important for shaping developmental changes in components of adolescent civic engagement and reports the evidence.

Marshaling a Triumph: The Park Chung Hee Era, Developmental State Theory, and the Meaning of Success in South Korea

South Korea has long been looked to as a model of developmental success. Undoubtedly, South Korean society has experienced a remarkable expansion of wealth, social well-being, and technological capacity over the last half-century. The central turning point in this momentous transformation coincided with the authoritarian rule of Park Chung Hee (1961-1979). As such, scholars of political economy and development have paid close attention to the various facets of his regime to glean the primary causes underpinning South Korea's developmental feats. The most significant of these efforts have emerged from works emphasizing the role of the South Korean developmental state. This paper critically explores the theoretical foundations of developmental state theory to consider intellectual architecture of the success narrative widely appended to the era. The analysis builds from a premise that, given its widespread use of political violence and surveillance, framing the Park regime as a success carries significant ethical undertones. As such, the paper centers the interplay of ethics and empirics in the theoretical engagement with this crucial site in both Korean and development history. As such, it demonstrates that developmental state theory's reluctance to engage with these significant ethical questions systematically corresponds to distorted analytical and empirical representations of the case.

Schizophrenia and Neurodevelopment: Insights From Connectome Perspective.

Schizophrenia is conceptualized as a brain connectome disorder that can emerge as early as late childhood and adolescence. However, the underlying neurodevelopmental basis remains unclear. Recent interest has grown in children and adolescent patients who experience symptom onset during critical brain development periods. Inspired by advanced methodological theories and large patient cohorts, Chinese researchers have made significant original contributions to understanding altered brain connectome development in early-onset schizophrenia (EOS). We conducted a search of PubMed and Web of Science for studies on brain connectomes in schizophrenia and neurodevelopment. In this selective review, we first address the latest theories of brain structural and functional development. Subsequently, we synthesize Chinese findings regarding mechanisms of brain structural and functional abnormalities in EOS. Finally, we highlight several pivotal challenges and issues in this field. Typical neurodevelopment follows a trajectory characterized by gray matter volume pruning, enhanced structural and functional connectivity, improved structural connectome efficiency, and differentiated modules in the functional connectome during late childhood and adolescence. Conversely, EOS deviates with excessive gray matter volume decline, cortical thinning, reduced information processing efficiency in the structural brain network, and dysregulated maturation of the functional brain network. Additionally, common functional connectome disruptions of default mode regions were found in early- and adult-onset patients. Chinese research on brain connectomes of EOS provides crucial evidence for understanding pathological mechanisms. Further studies, utilizing standardized analyses based on large-sample multicenter datasets, have the potential to offer objective markers for early intervention and disease treatment.

Toward a portfolio theory of talent development: Insights from financial theory, illustrations from the Asia-Pacific

We propose Talent Portfolio Theory (TPT) as a new framework for studying human resource development. Drawing insights from Modern Portfolio Theory in financial investment, TPT views a nation’s talent development as creating a “talent portfolio” composed of four “B”s: brain train, brain gain, brain circulation, and brain linkage. TPT attends to how a talent portfolio, like a financial one, is diversified to minimize risk, and how diversification can be maintained via rebalancing. As such, TPT provides a framework that captures the overall picture of a country’s talent strategy and offers a lens through which to understand how a country changes or “rebalances” its talent portfolio over time. It also provides a tool for examining cross-national variation in talent development strategy. We illustrate the utility of TPT with the cases of Japan and Singapore. While human resource development was crucial to the economic rise of both countries, TPT demonstrates that Japan’s and Singapore’s approaches to constructing and rebalancing their talent portfolios took different routes with diverging outcomes. We conclude with discussions of theoretical and policy implications of this new approach for the study and implementation of talent development.

Views, Knowledge, and Self-Reported Practices of Early Childhood Educators: Sociocultural Theory’s Practicability

Vygotsky's Sociocultural Theory is a well-known theory that focuses on the cognitive development by combining it with a social perspective. In the literature, Sociocultural Theory is seen as an alternative to the traditional theories of cognitive development in early childhood education. Teachers' perceptions of the theory may be important in the children's learning process. The current study aims to investigate the views, knowledge, and self-reported practices of early childhood educators regarding the practicability of Vygotsky’s Sociocultural theory. Phenomenological research design, as a qualitative research method, is applied. The data is collected through semi-structured interviews with early childhood educators who worked in private kindergartens in Ankara, and convenience sampling is used to reach the participants. Two researchers analyzed the data with the thematic analysis method. The findings show that although participants used some of the implications of the theory, they do not have explicit information about the implications, especially about the scaffolding and peer learning. It is recommended that more support and training regarding the theory, especially peer learning and scaffolding, should be offered to the in-service teachers.

The Intersection Between E-Tax Administration, Sustainable Public Procurement and Sustainable Public Performance: A Review Conceptual Framework

Objective: This study centers on exploring, from the prisms of previous established studies, the influence of e-tax administration and sustainable public procurement on sustainable development and growth. This aims to find out how the employment and engagement of the intervention of e-taxation and sustainable public procurement could be harnessed to promote an overall sustainable development in a country, especially in an African context. It is on this note the study attempts to direct its focus, albeit partial, on the West African countries of Nigeria and Ghana. Theoretical framework: The study relies on the theories of Technology Acceptance Model, Stewardship Theory and Sustainable Development Theory. Technology Acceptance Model posits that technology usage promotes efficiency and transparency. By extension, e-taxation and sustainable public procurement will promote development since it relies on technology for its framework of operation. Method: This study engages a literature review approach, establishes empirical connections, and relates them with the current study. Also, theoretical cues were taken from established studies to explain the focus of the study. Result and conclusion: Following empirical and theoretical directions of previous studies, it is suggested that application of e-tax administration and sustainable public procurement frameworks could promote both social and economic development in a country, especially in Africa, Nigeria, and Ghana. Implication of the research: This study is significant in promoting the importance of sustainable framework in national growth and development. Apart from promoting sustainable development, e-taxation, and sustainable public procurement, when applied helps to curtail corruption and criminal leakages of resources which have been severally attributed to public management style in Africa. Also, the study brings to the fore the roadmap to justice, equitability and inclusion using the framework of e-taxation and sustainable public procurement. Originality/value: This study is distinct in the sense that it provides a pragmatic benefits of embracing sustainability approach, rather than eulogizing its intrinsic value alone. Sustainability intrinsic values include promoting inclusion and engendering environmental safety. However, this study goes further to showcase how sustainability in public procurement with the inoculation of e-taxation administration could stop corruption and abort resources leakages.

Tools to Assess Neurocognitive Development: Reciprocal Insights from Theory and Neuroscience

Neurocognitive assessments are fundamental for modeling human development. The proposition of this article is that insights from both theory and neuroscience can mutually advance each other, and both can serve as reciprocal tools for constructing improved assessments. Children begin with an abundance of neurons at birth and evolve into sophisticated problem solvers. Grounded in historical perspectives shaped by classic figures such as Ramon y Cajal, Binet, and Piaget, this article delves into the developmental theory of constructive operators. It integrates ideas from psychological theory and neuroscience findings. Four guiding principles emerge that can help steer the course of developmental cognitive neuroscience (i.e., age groupings, child-friendly and culture-appropriate assessments, and meta-subjective task analysis). These principles underscore the benefits of employing theoretically based measures that highlight cognitive potential in complement to learning outcomes and have applications both behaviorally and in neuroimaging. This strategic approach holds considerable promise for driving progress in science, education, clinical practice, and policymaking.

Limits of Prosecutorial Intervention: Conceptual Foundations of the Study

The relevance of developing a theory about the limits of prosecutorial activity aimed at realizing the purpose of the Prosecutor’s Office of the Russian Federation is substantiated. The theory of prosecutorial activity is at the stage of formation, but the parallel development of its basic concepts, which, without a doubt, includes the fundamental category «limits of intervention (activity),» contributes to the creation of a coherent and consistent doctrine of prosecutorial activity. The development of any scientific theory, as is known, is preceded by the conceptualization of knowledge. The author made an attempt to determine the conceptual basis for the formation of a holistic doctrine about the limits of prosecutorial activity. The study of the limits of prosecutorial intervention requires tracking and consideration at the ideological, theoretical and factual levels, which predetermined the designation in the article as the conceptual basis for the study of its problem, the original terminology, the purpose of developing this theory, the expected results, theoretical and empirical foundations of the study, as well as a brief justification of individual approaches and methods for studying the limits of prosecutorial intervention.

Who gains favor with green investors amidst climate risk?

PurposeThis study aims to investigate the impact of climate risk disclosure by listed companies on the entry of green investors. It seeks to understand how proactive climate risk disclosure can attract green investment and the underlying mechanisms that facilitate this process.Design/methodology/approachTextual analysis is employed to assess the extent of climate risk disclosure in annual reports. The research constructs indicators for green investor entry and applies regression analysis to examine the relationship between climate risk disclosure and green investment, considering various mediating variables such as positive online news coverage, ESG scores, and corporate reputation.FindingsGreen investors are more likely to invest in companies with higher levels of climate risk disclosure. This relationship is robust across different types of firms, with non-state-owned, non-high-tech, large-scale firms, and those in the Eastern region showing a stronger attraction to green investors. Climate risk disclosure promotes green investment through the “signal transmission” mechanism, enhancing corporate reputation and ESG performance.Originality/valueThis paper extends the traditional theory of external incentives for corporate green development to include autonomous incentives through active climate risk disclosure. It provides new insights into the theory of corporate sustainable development and offers practical recommendations for enhancing corporate green development pathways. The study’s comprehensive approach and use of extensive data contribute valuable knowledge to the field of green investment and corporate sustainability.

Optimalisasi Manajemen Barang Tenggat Waktu dan Lelang pada Penggadaian Yapusa

Pegadaian Yapusa Bangil is a financial institution that provides pawn services to the public. Along with the development of technology and the demands of operational efficiency, the goods management and auction process at Pegadaian Yapusa is still carried out manually, which has the potential to cause errors, delays, and a lack of transparency. This research aims to design and develop an item management application that can control the entry and exit of goods and set deadlines for goods to be auctioned automatically. This application is designed to improve operational efficiency and reduce potential errors in managing goods at Pegadaian Yapusa. The main features of this app include accurate item recording and automatic notifications for items that are close to the deadline. The research methods used in development include interviews, observations, and literature studies to collect relevant data and information. The results of this study show that the application of goods management can help increase productivity and efficiency in the management of goods at Pegadaian Yapusa. In addition, this application also contributes to the development of theories and concepts in the fields of technology, business, and management. With this application, it is hoped that Pegadaian Yapusa can compete in the current digital era and provide better services to the community

Analyze How Children Acquire Language and the Cognitive Processes Involved, including the Role of Environmental and Social Factors

Language acquisition is a multifaceted process through which children develop the ability to understand, produce, and utilize language for communication. This study explores the cognitive processes and social factors involved in language development, with a focus on how environmental contexts such as home, school, and community shape these abilities. Utilizing a qualitative approach, the research draws from semi-structured interviews, observations, and case studies of 200 participants, including children, parents, and educators, to investigate the roles of phonological awareness, syntax, semantics, and pragmatics in language acquisition. The study is grounded in theoretical frameworks such as Vygotsky’s Sociocultural Theory, Bruner’s Interactionist Theory, and Piaget’s Cognitive Developmental Theory, which provide insights into the interaction of social, cognitive, and environmental factors. The research findings emphasize the importance of structured educational activities, a language-rich environment, and positive social interactions in fostering language development. The study reveals that children who engage in targeted phonological activities, such as rhyming games and sound manipulation tasks, exhibit stronger phonological skills, which are critical for early literacy. It also highlights how syntactic, semantic, and pragmatic skills develop through meaningful interactions with caregivers, peers, and teachers. Additionally, the research underscores the significant role of environmental factors, such as verbal interactions at home and interactive teaching methods in the classroom, in supporting language development. This study addresses gaps in the literature by integrating cognitive mechanisms with social interactions and examining the impact of contemporary contexts, including digital media, on language acquisition. The findings offer practical recommendations for educators and parents, emphasizing the need to create supportive language environments and foster interactive learning experiences. The research contributes to a deeper understanding of the interplay between cognitive processes and environmental influences in language acquisition, providing valuable insights for improving educational practices and supporting children’s linguistic development.

Reducing refusals of care through improved personal care interactions between caregivers and people with dementia: protocol for a realist synthesis

IntroductionPeople with dementia develop progressive difficulties conducting basic activities of daily living, often requiring considerable assistance from caregivers. Many people with dementia, particularly in the advanced stages, can refuse assistance...

Career Adapt-Abilities Scale: Reliability Generalization Meta-Analysis.

The concept of career adaptability emerged from the broader field of career development theory and has received increasing attention in the past two decades. To measure career adaptability, there are different scale development studies in the literature, but the most widely used and preferred one is the Career Adapt-abilities Scale developed by Savickas and Porfeli. Therefore, in the present study, the general reliability of the Career Adapt-abilities Scale was measured through meta-analysis. One hundred forty nine study (N = 82519) were included in the analyses. For the CAAS overall score, the average reliability coefficient among the 171 reliability estimations was high. However, reliability estimates in the studies included in the research show high heterogeneity. As a result of the moderator analysis, it was concluded that reliability estimates of these scores differ by item level, culture, language, category of items, different forms of CAAS, age, and SD. Regarding the application of the CAAS in research, the consequences of these findings are discussed in light of the relevant literature.

Relationship between Volunteerism and Empathy among Adolescents in Rwanda

Purpose: The aim of the study was to assess the relationship between volunteerism and empathy among adolescents in Rwanda. Materials and Methods: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The study indicated that engaging in volunteer activities enhances adolescents' empathy levels, as these experiences expose them to diverse social situations and perspectives. Adolescents who volunteer tend to develop a greater understanding and sensitivity towards the needs and emotions of others. This empathy growth is attributed to the direct interactions and responsibilities involved in volunteering, which foster emotional and cognitive empathy. Moreover, the sense of purpose and fulfillment derived from helping others further reinforces empathetic behaviors. Overall, volunteerism serves as a significant developmental tool in nurturing empathy among adolescents, promoting their social and emotional well-being. Implications to Theory, Practice and Policy: Social learning theory, empathy development theory and theory of planned behavior may be used to anchor future studies on assessing the relationship between volunteerism and empathy among adolescents in Rwanda. In practice, schools and community organizations should design volunteer programs that are both structured and reflective to maximize empathy development. Policymakers should prioritize integrating volunteerism into the educational curriculum as a key component of social-emotional learning.

Toward a Theory of Motivation and Performance for Organizational Employees: A Case Study of a Walmart Store in the USA

Hygiene Theory, and so forth. The literature review covers both theory developments and empirical evidence. The study surveyed 135 Walmart employees and interviewed 23 Walmart employees. Based on this empirical study, the authors proposed motivation and performance theories for organizational employees. For employee motivation theory, seven factors are identified to contributing to employee motivation: 1) Compensation and benefits; 2) Training and development opportunities; 3) Supportive work environment; 4) Recognition and appreciation; 5) Clear communication and feedback; 6) Career growth opportunities; and 7) Support for work-life balance. For employee performance theory, six factors are identified to leading to employee performance: 1) Opportunities for professional development; 2) Competitive compensation and benefits; 3) A positive work culture; 4) Regular feedback and recognition; 5) Collaboration and teamwork; and 6) Employee well-being. The study also challenges Herzberg’s Two Factor Theory. Instead of differentiating “hygienic factors” and “motivator factors”, the authors conclude that the boundary of “hygienic factors and motivator factors” is blurred, and instead they should be put in a comprehensive package of motivation basket.

Citizens’ trust in AI-enabled government systems

Artificial intelligence (AI) applications have been emerging in these past years and affecting multiple dimensions of the public sector. The government utilizes AI to transform policy implementation and service delivery, but AI can also threaten citizens’ privacy and social equity due to its potential biases. These concerns increase citizens’ perceived uncertainty concerning AI. In an uncertain environment, trust transfer serves as a way to improve citizens’ trust in AI-enabled government systems. However, little research has explored trust transfer between the public sector and the system. This study examines whether a context-based trust transfer mechanism can explain the trust-building of the AI-enabled government system. The study conducted a survey and analyzed the collected data using factor-score-based regression analysis. The research results indicate that trust transfer occurs for the AI-enabled government system. Trust in an administrative process, local government, and political leaders can be transferred to trust in governmental AI systems. The findings can advance the theoretical development of trust transfer theory and be used to develop recommendations for the public sector.

An overview of the development and applications of information entropy

With information entropy gradually taking the lead in modern information theory development, it begins to hold greater influence over multiple research areas as well as technology innovation. This paper aims to clarify peoples confusion with the development of entropy theory and provide a brief overview of the origin of entropy theory, including the original Shannons proposal, variants such as relative entropy and conditional entropy, and entropy concepts proposed by other scientists, such as Rnyi Tsallis entropy. The paper also includes the current application of entropy, studies hotspots, and predicts future entropy development trends. This research paper is able to add more coherence and consistency to information entropys development, helping more people to better understand the concept of entropy and its derivation. At the same time, with hotspots of entropy fields of study, this paper hopes to attract more people to devote themselves to studying entropy-related fields, and boost technological development.

Play in Cognitive Development: From Rational Constructivism to Predictive Processing.

It is widely believed that play and curiosity are key ingredients as children develop models of the world. There is also an emerging consensus that children are Bayesian learners who combine their structured prior beliefs with estimations of the likelihood of new evidence to infer the most probable model of the world. An influential school of thought within developmental psychology, rational constructivism, combines these two ideas to propose that children learn intuitive theories of how the world works in part by engaging in play activities that allow them to gather new information for testing their theories. There are still, however, at least two pieces missing from rational constructivist theories of development. First, rational constructivism has so far devoted little attention to explaining why children's preferred form of learning, play, feels so fun, enjoyable, and rewarding. Rational constructivism may suggest that children are curious and like to play because reducing uncertainty and learning better theories of the causal workings of the world is enjoyable. What remains unclear, however, is why reducing uncertainty in play is interesting, fun, and joyful, while doing so in other forms of learning can be frustrating or boring. Second, rational constructivism may have overlooked how children, during play, will take control of and manipulate their environment, sometimes in an effort to create ideal niches for surprise-extraction, sometimes for developing strategies for making the world fit with their predictions. These missing elements from rational constructivism can be provided by understanding the contribution of play to development in terms of predictive processing, an influential framework in cognitive neuroscience that models many of the brain's cognitive functions as processes of model-based, probabilistic prediction.

History and future of business ecosystem: a bibliometric analysis and visualization

AbstractThe business ecosystem theory has developed rapidly in recent years and has become a hot topic in the field of business and management. However, the use of this concept is controversial. This study systematically reviewed literature published spanning nearly three decades from 1993 to 2022. In this paper, researchers designed an improved traceability method to retrieve literature based on data sources form Web of Science. VOSviewer and CiteSpace are adopted as two scientific atlas tools for information processing and visualization to evaluate the relationship between sub fields of business ecosystem. The findings show that the four branches of business ecosystem, i.e., innovation, platform, entrepreneurship and service, absorb theoretical ideas to varying degrees. Among them, the theoretical inheritance relationship of innovation branch is most clear, and gradually grows into the backbone of ecosystem research. Major contribution of this study is reflected in three aspects: Firstly, the improved traceability method provides a repeatable quantitative description process on the basis of significantly reducing researchers’ subjective participation. Secondly, from perspective of bibliometrics, the branch direction and key nodes of theory development are identified. Thirdly, the study helps identify the future development directions of business ecosystem, including innovation, digitalization, entrepreneurship, self-organization and the strategic transformation guided by emerging technologies.