Selective Sampling Techniques Research Articles

Detecting Randomness Effect among Raters in Physics Essay Items using Many-Facet Rasch Measurement

This study sought to detect randomness effects among raters in physics essay items using Many-Facet Rasch Measurement. The research design adopted for this study is descriptive research design based on survey method. The population of the study comprised eighty-eight (88) public schools in all the local government areas with a physics student population of 3,642 students and ninety-four (94) physics teachers in all the Senior Secondary Schools in Uyo Senatorial District for the 2022/2023 academic session. Three hundred and sixty-four (364) SSS3 physics students and 37 physics teachers from the 31 selected secondary schools in Uyo Senatorial District were sampled using multistage sampling technique for effective selection. The multi-stage sampling technique was adopted for the study. The instrument used for data collection was Physics Achievement Test (PAT) obtained from WAEC and NECO 2020 Physics Essay items with reliability coefficients of 0.91 and 0.90 respectively. The finding revealed that most of the individual raters commit randomness effect when rating physics essay Items. It also revealed there is a significant difference at the rater's group level exhibiting randomness effect when rating physics essay items, which implies that there is no group-level randomness effect present among raters when rating physics essay items. We concluded that rater effects are sources of variance in performance ratings that are associated with the raters' behaviour and not the actual performance of the ratee. It was recommended that raters should follow the rating guidelines to reduce the impact of randomness in their ratings and provide more accurate and objective evaluations.

Continuous Process Improvement and Customer Satisfaction of Selected Food and Beverage Companies in South-West, Nigeria

The food and beverage manufacturing sector is a highly competitive and dynamic industry. Organizations in this sector must be proactive in identifying corporate strategies to enhance business sustainability. One of the key strategies for optimum performance is the application of continuous process improvement through customer satisfaction. This study examined the influence of Continuous Process Improvement on Customer Satisfaction in some selected Food and Beverage Companies in South-West Nigeria. A descriptive research design was adopted for the study, with a questionnaire as the research instrument. The sample size was restricted to 400, using a stratified random sampling technique for sample selection. The basic criteria for inclusion in the sample were job rank and organizational tenure of five years or more. A Four-rating Likert Scale questionnaire with reliability coefficients above 0.76 was used to obtain data from the respondents. Data collected were analysed by using both descriptive and inferential statistics. The main hypothesis for the study was tested by using regression analysis at 0.05 level of significance. The findings of the study revealed that Continuous Process Improvement does not have a statistically significant influence on Customer Satisfaction. The study concluded that Continuous Process Improvement is very important in maximizing customer satisfaction in the Food and Beverage sector. However, it was recommended that as a result of the insignificant relationship between continuous process improvement and customer satisfaction, companies in this industry should focus on other factors such as product quality, customer service, and pricing to improve customer satisfaction. In addition, these organizations also need to align their improvement process needs with the demands of customers in order to boost customers’ delight.

The Impact of Modern Marketing Communication Tools to Increase Market Performance: The case of Commercial Bank of Ethiopia Addis Ababa

Purpose: The purpose of this research was to investigate the impact of modern marketing communication tools on market performance within the context of the Commercial Bank of Addis Ababa, Ethiopia. The study aimed to explore the relationships between these tools and various business outcomes such as increased sales volume, customer awareness, and market share expansion.
 
 Theoretical framework: The study developed a conceptual framework based on an extensive review of existing literature. The theoretical framework provided the foundation for understanding the relationships between modern marketing communication tools, customer satisfaction, and market performance. It incorporated relevant theories and models from the field of marketing and communication.
 
 Design/Methodology/Approach: The research adopted a mixed research design, combining both descriptive and explanatory methods. A quantitative research approach was employed to gather data from a sample of 384 respondents who are customers of the Commercial Bank of Ethiopia in Addis Ababa, specifically focusing on the east district. The data collection methods included questionnaires and semi-structured interviews. Additionally, secondary data was collected from academic journals, books, and online resources. The researcher utilized a convenience sampling technique for participant selection.
 
 Findings: The study's findings revealed a significantly positive impact of the implementation of modern marketing communication tools on the business. These tools contributed to increased sales volume, heightened customer awareness, and expanded market share within the industry. The research also identified diverse opinions on the role of these tools in enhancing customer satisfaction and their importance in customer retention.
 
 Research, Practical & social implications: The research findings have several implications for research, practice, and society. From a research perspective, the study contributes to the existing literature by providing insights into the relationship between modern marketing communication tools and market performance. Practically, the findings offer valuable insights for businesses, especially banks, on how to leverage these tools effectively to enhance their sales and customer engagement. Socially, the study highlights the importance of adopting modern marketing communication tools in businesses, potentially leading to economic growth and employment opportunities within the community.
 
 Originality/Value: The originality of this research lies in its focus on the Commercial Bank of Addis Ababa, Ethiopia, examining the specific impact of modern marketing communication tools within this context. The study adds value by providing empirical evidence and practical implications for businesses operating in similar environments, offering a valuable resource for academics, practitioners, and policymakers in the field of marketing and communication.

Investigating The Central Tendency Effect Among Raters in Complex Problem-Solving Skills in Physics Essay Items: An Application of Many-Facet Rasch Measurement

The study sought to investigate the central tendency effect among raters in complex problem-solving skills in physics essay items using Many-Facet Rasch Measurement. This became necessary because the central tendency effect can affect students' scores. The research design adopted for this study is a descriptive research design based on the survey method. The population of the study comprised eighty-eight (88) public schools in all the local government areas with a physics student population of 3642 students and ninety-four (94) physics teachers in all the Senior Secondary Schools in Uyo Senatorial District for the 2022/2023 academic session. 364 SS3 physics students and 37 physics teachers from the 31 selected secondary schools in Uyo Senatorial District were sampled using a multistage sampling technique for effective selection. The multi-stage sampling technique was adopted for the study. The instrument used for data collection was the Physics Achievement Test (PAT) obtained from WAEC and NECO 2020 Physics Essay items. However, the reliability coefficient of 0.91 and 0.90 respectively. The finding revealed that there was no central tendency effect error committed by individual raters when rating complex problem-solving skills in WAEC and NECO 2020 physics Essay Items. Also, reveals there is a significant difference at the rater's group level exhibiting central tendency effect when rating complex problem-solving skills between WAEC and NECO 2020 physics Essay Items which implies that there is no group-level central tendency effect present among raters when rating complex problem-solving skills between WAEC and NECO 2020 physics Essay Items. The researchers concluded that rater effects are sources of variance in performance ratings that are associated with the rater's behaviour and not the actual performance of the ratee. It was recommended that to prevent the central tendency effect, it is important for superior raters to regularly observe their subordinates throughout the evaluation period and keep notes for future reference.

Strategic Planning and Business Sustainability of SMEs in Kigezi Sub-Region Uganda

This study looked at how strategic planning affected business sustainability of small and medium-sized businesses in Uganda. A Kigezi sub-regional case. Utilizing a correctional sectional study design, the investigation was conducted. The study's use of both quantitative and qualitative approaches allowed it to evaluate the relationship between the factors it was examining. A sample of 105 respondents was selected using simple random selection and purposive sampling techniques. The quantitative and qualitative data from the respondents were analyzed using SPSS Version 23.0 and theme analysis, respectively. Tables providing quantitative results in the form of descriptive statistics, correlations, and regressions were presented based on the study's goals. The study found a significant association between strategic planning and the long-term viability of SMEs' businesses (r =.789, P.01). The research's findings and analyses indicate a strong relationship between strategic planning and SMEs' ability to remain competitive in the Kigezi sub-region. According to the study, the majority of respondents said that long-term success for SMEs was strongly impacted by strategic planning. According to the study, SMEs should focus on strategic planning for business longevity if they want to successfully continue their businesses.

Development of a Tool to Determine Excellence in the Provision of Physical Therapist Clinical Education: A Modified Delphi Study.

The purpose of this study was to create a Site of Excellence in Clinical Education (SECE-PT) tool with the essential criteria used to determine excellence in the provision of physical therapist clinical education at a clinical site using a consensus-building approach. The development of the SECE-PT tool was divided into 2 parts. Part 1 involved the development of an initial set of proposed criteria, whereas part 2 employed a modified Delphi approach for consensus building. Purposive selection and snowball sampling techniques were used to recruit clinical instructors, recent graduates, site coordinators of clinical education, and directors of clinical education who met the inclusion criteria for the modified Delphi study. Three web-based survey rounds were used to achieve consensus, defined as a mean score of ≥7 on the 11-point Likert scale. The first round gathered demographic information on participants and collected information about clarity and redundancy in the criteria provided, the second gathered information once again about clarity and redundancy on the revised criteria provided, and the third asked participants to rate how essential it was for a site of excellence to demonstrate each of the final criteria. A total of 123 participants, equally representing clinical and academic perspectives, completed the demographic survey and round 1. Ninety-four participants completed round 2, and 80 participants completed the third and final round. Consensus revealed that 44 criteria were deemed essential for a SECE-PT to demonstrate. This study provides a measure to evaluate clinical sites providing clinical education. The SECE-PT tool should be widely adopted to evaluate the quality of the clinical site providing the education to student physical therapists. The SECE-PT tool can be used by clinical sites for self-assessment to examine aspects of their clinical education programs and determine whether parts of their program should be further developed. This can provide a framework for discussion and collaboration between clinical and academic partners, as well as regional consortia.

THE INFLUENCE OF TRANSPARENCY, ACCOUNTABILITY, AND MANAGEMENT QUALITY ON INCREASING MUZAKI’S INTEREST

The implementation of zakat in Indonesian society seems that there is still a gap between hope and reality, the majority of Indonesian Muslims have great zakat potential, but in reality, zakat funds are collected nationally through the National Amil Zakat Agency (BAZNAS) are far from what is expected. The Amil Zakat Nasional Agency (BAZNAS) has future challenges in the management of zakat to improve coordination between the Amil Zakat Agency and zakat institutions in Indonesia. This research aims to find out the Influence of Transparency, Accountability, and Quality of Zakat Management on muzaki interest in the BAZNAS Tasikmalaya Regency. This study uses a quantitative methodology, while the data source in this study is primary data by using questionnaires as a data collection tool. The population in this study is the entire muzaki in BAZNAS Tasikmalaya Regency with a total of 5803 muzaki. The samples in this study used Maximum Likelihood. The sample was taken as many as 140 Muzaki in BAZNAS Tasikmalaya Regency. The sample selection method used is a nonprobability method that is random sampling which is a randomly selected sampling technique from muzaki that has been tapped. Data is processed using SEM analysis with Smart-PLS 3.0 applications. The results of this study are the variables of transparency, accountability and management quality at BAZNAS Tasikmalaya Regency simultaneously affect the increase in interest in muzakki. However, partially accountability has a positive and significant effect on increasing interest in muzakki, and transparency has a positive and significant effect on increasing interest in muzakki, while management quality has a significant negative effect, this is proven to have a significant but negative effect on increasing interest in muzakki. In this study, transparency is a connecting variable between the accountability variable and management quality on the interest of muzaki, so that all variables are said to have a positive and significant influence through the transparency variable

Socio-Economic Determinants of Yam Production in Ohaukwu Local Government Area, Ebonyi State, Nigeria

The study examined the socio-economic determinants of yam production in Ohaukwu Local Government Area of Ebonyi State, Nigeria. This study employed multistage sampling technique in selection of respondents for the study. Primary data were collected from 160 respondents in the study area using a structured questionnaire that was administered as interview schedule. Analytical techniques such as descriptive and inferential statistics were used to analyze the specific objectives. Majority (70%) of the yam farmers were males, with mean age of 46 years. Majority (62%) of the yam farmers were married; and had an average household size of 8 persons. Most (39.4%) of the farmers engaged in civil service in addition to farming occupation and operated on an average farm size of 1.45 hectares. The results of multiple regression analysis showed that the coefficient of multiple determination (R2) of the regression model was 0.945. The co-efficient of sex (7873.994) had a positive sign and was statistically significant at 1% level of significance. Marital status (4426.857) of the respondents bore positive relationship with quantity of yam produced and statistically significant at 1% level of probability. The coefficient of household size (6012.118) of the farmers had a positive relationship with the output of yam in the area. The coefficient of farm size (36532.842) was found to be positive and statistically significant at 1% level of probability. The result had shown that the annual income of the respondents bore positive relationship with the output of yam in the area and statistically significant at 1% level of probability. The F-ratio of 255.209 which was significant at 1% probability level showed that the coefficient of the explanatory variables included in the model were statistically different from zero, thus the goodness-of-fit of the model and its explanatory power. Constraint to the yam production were of infrastructural, institutional and economic factors as bad roads, lack of Storage facilities, lack of improved varieties, lack of government assistance and lack of extension agents’ visit among others. The null hypothesis (Ho) which stated that the socio-economic characteristics of the yam producers have no significant influence on the quantity of yam produced in the area was tested using F-test at 5% level of significance, rejected and the alternative accepted. This study concludes that yam production is profitable although the farmers were hindered by infrastructural, institutional and economic factors. Agricultural extension agents who are saddled with the responsibility of disseminating timely, complete actionable information should be repositioned and strengthened to ensure farmers access to information, through appropriate channels. This will shift the balance between success and failure of the farmers.

Apprenticeship System and Performance of Family Owned Businesses in South East, Nigeria

This study focused on apprenticeship system and performance of Family-Owned Businesses in South – East, Nigeria. The study investigated the effect of cheap labour offered by apprenticeship on effective product pricing, the effect of distribution network created during apprenticeship on the market share, and the effect of graduate apprentice on market expansion of FOBs in South-East, Nigeria. The research adopted the descriptive survey design. The study was carried out in Abia, Anambra, Ebonyi, Enugu and Imo States. The study was carried out on the Family-Owned Businesses (FOBs). The response rate was 91.8% of the estimated sample size of 572. The study used multi-stage sampling technique for the sample selection. Data were analyzed using descriptive and inferential statistics. Hypotheses were tested using binomial logistic regression. Findings indicated that cheap labour offered by apprenticeship significantly and positively affect effective product pricing, distribution network created during apprenticeship has a significant positive on the market share and that graduate apprentice significantly and positively affected the market expansion. The study concluded that FOBs can benefit from these programs by accessing affordable labor, expanding their distribution capabilities, and leveraging the skills and knowledge of graduates. The study recommended among others that FOBs should collaborate with educational institutions, vocational training centers, and government agencies to design comprehensive and well-structured apprenticeship programs, and that these initiatives should concentrate on improving technical skills, fostering business acumen, and deepening product knowledge.

Socio-Economic Determinants of Yam Production in Ohaukwu Local Government Area, Ebonyi State, Nigeria

The study examined the socio-economic determinants of yam production in Ohaukwu Local Government Area of Ebonyi State, Nigeria. This study employed multistage sampling technique in selection of respondents for the study. Primary data were collected from 160 respondents in the study area using a structured questionnaire that was administered as interview schedule. Analytical techniques such as descriptive and inferential statistics were used to analyze the specific objectives. Majority (70%) of the yam farmers were males, with mean age of 46 years. Majority (62%) of the yam farmers were married; and had an average household size of 8 persons. Most (39.4%) of the farmers engaged in civil service in addition to farming occupation and operated on an average farm size of 1.45 hectares. The results of multiple regression analysis showed that the coefficient of multiple determination (R2) of the regression model was 0.945. The co-efficient of sex (7873.994) had a positive sign and was statistically significant at 1% level of significance. Marital status (4426.857) of the respondents bore positive relationship with quantity of yam produced and statistically significant at 1% level of probability. The coefficient of household size (6012.118) of the farmers had a positive relationship with the output of yam in the area. The coefficient of farm size (36532.842) was found to be positive and statistically significant at 1% level of probability. The result had shown that the annual income of the respondents bore positive relationship with the output of yam in the area and statistically significant at 1% level of probability. The F-ratio of 255.209 which was significant at 1% probability level showed that the coefficient of the explanatory variables included in the model were statistically different from zero, thus the goodness-of-fit of the model and its explanatory power. Constraint to the yam production were of infrastructural, institutional and economic factors as bad roads, lack of Storage facilities, lack of improved varieties, lack of government assistance and lack of extension agents’ visit among others. The null hypothesis (Ho) which stated that the socio-economic characteristics of the yam producers have no significant influence on the quantity of yam produced in the area was tested using F-test at 5% level of significance, rejected and the alternative accepted. This study concludes that yam production is profitable although the farmers were hindered by infrastructural, institutional and economic factors. Agricultural extension agents who are saddled with the responsibility of disseminating timely, complete actionable information should be repositioned and strengthened to ensure farmers access to information, through appropriate channels. This will shift the balance between success and failure of the farmers.

Impact of the doctors’ and non-doctors’ leadership on patient-care

Background: There has been little attention to how organizational structure and leadership contribute to value in health care organizations, although general strategies for promoting value in health care organizations have been described. Objective: The current study aimed to assess the impact of doctors and non-doctor’s leadership on patient care in Pakistan. Methodology: In-depth interview were conducted in different hospitals of the Pakistan and a single instrumental case study approach was selected. For sample selection, a non-probability sampling technique called purposive or selective sampling technique was used. All extracted data was subjected to thematic analysis. Results: Participants were interviewed from all the provinces. Majority of the hospitals were managed by non-doctors. Adequate infrastructure, no appropriate laws, communication gap was observed in the current study. Conclusion: The current study shows that in Pakistan health care system upper-level management is comprised of non-technical professionals (non-doctors), and most of Pakistan's hospitals do not have adequate infrastructure, are not governed by appropriate laws, have a communication gap, are not adequately providing health care or doing so inadequately, have shortage of leadership, and upper level and lower level are interdependent.

Teaching English Phonetics and Pronunciation to ESL Students and Non-English Speaking Residents

Pronunciation teaching is evolving as a result of an emerging trend in foreign language teaching to promote communicative and holistic approaches. Specifically, for the students coming from different cultural and linguistic backgrounds with a different life experience, pronunciation methodology and phonology have been recently adopted to improve the English pronunciation. This research study highlights the significance of English Pronunciation for English as a Second Language (ESL) students in India. This study also highlights the potential of teaching native English pronunciation and importance of English phonetics and phonology by finding out the factors that generally affects the pronunciation of ESL students with different mother tongues. In this research, a sample experiment has been conducted on school students. The student sample information is obtained via Selective Sampling Technique. From the resultant observations, this study suggests different communicative approaches, which are suitable for the ESL learners to enhance their English language pronunciation

“Perception Of Health Professionals Regarding Smartphone Usage At Work Place In A Selected Hospital Mangaluru.”

Background of the study: Smart phone is essential to our everyday lives. It serves as means to fulfil the task of both home and work. At hospital set up the use of smartphone has been a boon to the healthcare workers. Though the smartphone has its own advantages when used effectively it is beneficial for patient care. the perception of the healthcare workers mainly doctors, nu rses and physiotherapist help us to know their views about using the gadgets in the hospital set up Aim: To assess the perception of health care workers regarding smartphone usage at workplace. Research methodology: A descriptive quantitative research approach was adopted for this study. The study used non probability purposive sampling technique for sample selection. The sample consisted of 180 health professionals. The data collection tool consisted of socio-demographic variables and four-point likert scale. Content validity of the tool was done by experts. The reliability of the tool was determined by Cronbach’s alpha formula. (α=0.901),. The data obtained was analysed in terms of objectives and hypothesis using descriptive and inferential statistics. Result: Health care professional’s perception score showed that majority of doctors (27.8%) had positive perception regarding the usage of smartphone.26.7% physiotherapists and 24.4% nurses had positive perception. 8.9% nurses had negative perception regarding smartphone usage. The computed chi-square proved that there was a significant association of the level of perception of health professionals with the selected demographic variables

The Influence of Environmental Education on Conservation in Secondary Schools in Mvomero District

Environmental education for a long time has been viewed as a critical step in the process of creating an environmentally literate population, leading to the development of knowledge, changing attitudes and behaviours of a population and as a process to a more environmentally sustainable way of life. The purpose of this study was to investigating the influence of environmental education on conservation in secondary schools in Mvomero District. The study employed mixed research approach and a survey research design. Sample size used on this study was 102 respondents. This study was used simple random sampling technique in selection of form four students and purposive sampling technique in selection of teachers. Primary data was collected through questionnaire and focus group discussion while secondary data was collected through document reviews. The study findings revealed that majority of the respondent’s equivalent to 52% strongly agreed that EE has to a large or moderate extent enhanced their knowledge and skills in environmental matters through active learning and demonstration. 35.7% of the respondents indicated that EE had knowledge on the roles of environmental education toward environmental conservations in secondary schools. The study recommends that, there should be constant monitoring and evaluation of the programme to provide necessary baseline data for benchmarking, adequacy or inadequacy of the syllabus content should be analysed and its overall integration into the curriculum adjusted accordingly, and there is need to ensure appropriate capacity building of implementers so as to realize the intended outcomes and impacts.

INVESTIGATING LOCAL ITEM INDEPENDENCE IN CIVIC EDUCATION MULTIPLE-CHOICE ITEMS OF JOINT MOCK EXAMINATION

In preparation for external examinations, Senior Secondary School II students write joint mock examinations in core subjects including civic education. The study examined into the authenticity of civic education test multiple-choice items. A post-hoc research design was used. The population included all public school senior secondary I, II, and III students, whereas the target population included 2020/21 SSS II students. The Kwara State Ministry of Education and Human Capital Development created a 50-item multiple-choice item for the research. At different stages of selection, stratified, proportionate, and simple random sampling techniques were used. Using tetrachoric correlation statistics, one research question was posed and answered. Based on the thumb rule of 0.3, 41 of 50 items favoured local item independence. Local item dependency should be taught as part of psychometric properties in undergraduate and postgraduate progra

Effect of domestic solid waste disposal practices on quality of drinking water sources in some rural communities of Akwa Ibom State, Nigeria.

Poor waste disposal practices impinge on water quality. An assessment of the effect of domestic solid wastes disposal practices on microbial quality of drinking water sources was conducted in some rural communities of Akwa Ibom State, Nigeria. An ecological study design was adopted using quantitative methods and a multi-stage sampling technique for random selection of LGAs, communities, and households for the administration of questionnaires to 120 respondents within four communities. Microbiological analysis of water samples from various sources was also conducted. A total of 26 (43.3%) and 16 (26.7%) households in the coastal and upland areas respectively had waste disposal facilities, the remaining percentage dumped waste into rivers and nearby bushes. The majority of the coastal community dwellers defecate directly into water bodies or swamps due to a lack of faeces disposal facilities whereas all respondents in the upland areas had faeces disposal facilities though some were unimproved. The result of the microbial analysis showed that the coastal areas had a mean heterotrophic bacterial, coliform, and fungal count of 1.45(± 0.44) × 105cfu/ml, 0.90(± 0.27) × 105cfu/ml, and 1.75(± 0.50) × 105cfu/ml while the upland areas had 1.34(± 0.55) × 105cfu/ml, 0.65(± 0.36) × 105cfu/ml, and 1.88(± 0.58) × 105cfu/ml. There was no significant difference (P < 0.05) in microbial water quality between the coastal and upland areas besides the self-reported health problems. A moderate positive correlation was found between solid waste disposal practices and total bacterial count (r = 0.418**), and total coliform (r = 0.397**), P < 0.01. Most of the microorganisms isolated from drinking water in both settings were of public health importance. The result obtained from this study indicates very poor water quality in both settings. This implicates the poor solid waste disposal practices predominant in these communities and calls for immediate measures to secure the health of the rural community dwellers.

To determine the relation of mean platelet volume with diabetes mellitus

Background: Diabetes mellitus (DM) is a complex metabolic disorder portrayed by chronic hyperglycemia bringing about intricacies influencing the peripheral nerves, kidneys, eyes, and macrovascular structures. Mean platelet volume (MPV) is also considered to impact the advancement of microvascular complications of diabetes mellitus which has been looked for in this study. Aims and Objectives: The aims of this study were as follows: (1) To study association of MPV with Nephropathy and Retinopathy in Diabetes. (2) To Study correlation of MPV with hemoglobin A1c (HbA1C), fasting blood sugar, post-prandial blood sugar, and body mass index (BMI). Materials and Methods: This was an observational study conducted over 18 months period on patients (both males and females) seeking medical attention for newly diagnosed or previously diagnosed DM. Selective sampling technique was used and 200 diabetic patients were enrolled in the study during the study period. Results: (1) The incidence of retinopathy and increased Hba1c was significantly higher in poorly controlled diabetics as compared to controlled diabetics. (2) In good glycemic control group, mean MPV was 8.58 fL and, in poor glycemic control group, mean MPV was 10.21 fL. Conclusion: There was a positive correlation between MPV and HbA1C, microalbuminuria, BMI, fasting, and post-prandial blood sugar levels. There was no significant association between MPV and retinopathy.

The Effect of Foreign Interests and Multinationals on Tax Aggressiveness in Indonesia

Tax is one of the sources of state revenue and provides a significant contribution to the state treasury. In-Law Number 28 of 2007 Article 1 Paragraph 1 it is stated that tax is a mandatory contribution that is forced and levied from individuals or entities for the state. Taxes levied by the state are used to realize the general benefit for both the state and the people. The realization of the usefulness of paying taxes can be seen by the growing growth of facilities and infrastructure throughout Indonesia purpose of this study was to determine the effect of the characteristics of multinational companies on tax aggressiveness. the characteristics of multinational companies include foreign interests, as indicated by foreign ownership, and foreign ownership; and oversees company operations (multinationality) in companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative method by applying statistical calculations. The number of data samples in this study was 280 data from all companies listed on the IDX and used the purposive sampling technique for sample selection. The tests used to analyze this consist of model testing, classical assumption test, panel data regression test, coefficient of determination test, simultaneous test (f test), and partial test (t-test). The test results show that multinationality has an effect on tax aggressiveness, foreign and foreign ownership has no effect on tax aggressiveness

DEVELOPING ELT MATERIALS-ICT BASED AMID COVID-19

This study investigates the analysis of the needs of EFL students in using ICT as an ELT tool and material. This quantitative study involved 162 students drawn from twelve study programs: department of mathematics, department of Indonesian language, department of agriculture, department of agrotechnology, department of agribusiness, department of informatics engineering, department of information systems, department of communication Science, Department of Communication Science, department of State administration, department of health and society, department of Islamic economics at Universitas Al Asyariah Mandar. In this study, we will see how the development of modern information and communication technology (ICT) as tools and materials used in the classroom to help students learn English 1. Therefore, the purpose of this research is to examine what the needs and wants are and their shortcomings. Data has been collected and analyzed using a hybrid approach with questionnaires and interviews. This study found that most of the participants found it useful to integrate social media such as Youtube based as material, WhatsApp to communicate, and they recommended maximizing the use of Google technology (e-dictionary), Duolingo application, Rosetta Stone, Daily Learn English, and ELT in a virtual classroom in the middle COVID-19. Students were selected using a selective random sampling technique. The findings reveal that the genre approach media and technology is used to developing ICT as an English foreign language resource in higher education teaching are recommended by the findings of this study.

Pengaruh Motivasi, Disiplin Belajar, dan Kemampuan Berpikir Kritis terhadap Hasil Belajar Siswa

This study aims to determine the effect of motivation, learning discipline, and critical thinking skills on student learning outcomes at SMKN 2 Buduran Sidoarjo. The population of this research is using class XI and class XII students of SMKN 2 Buduran Sidoarjo, totaling 146 students. The sample used is as many as 106 respondents with probability sampling technique in the sample selection, namely by simple random sampling. The data collection technique used primary data in the form of questionnaires and secondary data using interviews, observations, and the results of the final assessment of the odd semester 2021/2022. The scale used in this study is a Likert scale using Structural Equational Modeling-Partial Least Square (SEM-PLS) data analysis for the software used, namely SmartPLS version 3.0 using the Outer Model and Inner Model stages. The results obtained from this study are that motivation has no significant effect on student learning outcomes as indicated by the t-statistic 1.305 &gt; 1.96 and p-value 0.192 &gt; 0.05; learning discipline also has no significant effect on student learning outcomes seen from the t-statistic 0.100 1.96 and p-value 0.920 greater than 0.05. On the other hand, critical thinking ability is stated to have a significant effect on student learning outcomes in terms of t-statistic 10.211 &gt; 1.96, also p-value of 0.000 &lt;0.05.