Research Study Research Articles

The Role of Tax Management as a Moderator in the Effect of Tax Retention Rate and Good Corporate Governance on Earning Quality

The industrial sector plays a very important role in people's lives, as it is the part of the economy that is responsible for the production of goods and services. The primary objective of this research is to empirically explore the dynamic between Tax Retention Rate and Good Corporate Governance concerning Earning Quality, while simultaneously investigating the potential moderating role of Tax Management. Meanwhile, Good Corporate Governance is a critical factor that can affect the integrity and transparency of the company in carrying out its operations. Earning Quality, as a measure of the quality of a company's earnings, is the main parameter in measuring the company's financial performance. The study's research design follows quantitative and associative methodologies. The research population encompasses companies within the industrial sector, as listed on the Indonesia Stock Exchange during the temporal span from 2017 to 2021. Employing a purposive sampling technique, a sample comprising 15 companies, leading to a dataset of 75 observed data points, was selected. To conduct the analysis and hypothesis testing, panel data regression analysis was employed, utilizing Eviews version 12 as the analytical tool. The outcomes of the T-test analyses are noteworthy, as they reveal that both the tax retention rate variable and the good corporate governance variable distinctly influence earning quality. However, the importance of tax management as a mediator in the correlation between tax retention rate and earning quality is insignificant. The findings of this study are expected to provide new insights for stakeholders, regulators, and business practitioners in optimizing tax management and maintaining the quality of corporate profits in the Indonesian capital market environment.

대학생의 정신화가 대인관계문제에 미치는 영향

This study attempted to examine the effect of mentalization on interpersonal problem among college students and to verify the mediating effect of pain tolerance and experience avoidance in this process. For this purpose, the results of an online survey conducted with 300 college students from the metropolitan area were analyzed. Following the study, first, mentalization showed a positive correlation with pain tolerance and negative correlated with experience avoidance and interpersonal problems. Also, pain tolerance was negatively correlated with experience avoidance and interpersonal problems, and experience avoidance was positively correlated with interpersonal problems. Second, pain tolerance mediated the influence of mentalization on interpersonal problems. Third, experience avoidance mediated the influence of mentalization on interpersonal problems. Fourth, pain tolerance and experience avoidance sequentially mediated the effect of mentalization on interpersonal problems. Based on the findings, the study's significance, limitations, and future research directions were discussed.

Does corporate governance influence environmental, social and governance disclosure practices of state‐owned enterprises? An international study

AbstractThis paper provides fresh insights into the impact of corporate governance mechanisms on environmental, social and governance (ESG) disclosure practices of state‐owned enterprises (SOEs). To accomplish this study's research objective, we collected ESG and corporate governance data from Refinitiv Eikon's database on a balanced sample of 253 SOEs from 37 worldwide countries over 5 years (2018–2022), obtaining a total of 1265 observations. A battery of fixed and random effects panel regression models has been estimated to test the impact of board characteristics, like board size, board independence, board gender diversity, number of board meetings, Chief Executive Officer (CEO) duality and the presence of a corporate social responsibility (CSR) committee, on overall and individual ESG disclosure scores of sampled SOEs. Results show that while board size and CEO duality negatively affect SOE ESG disclosure, board independence and gender diversity, as well as the number of board meetings and the existence of a CSR committee, exert a positive influence.

Motivation Program to Reduce Occupational Accidents in a Manufacturing Company

the purpose of this research study was to determine whether implementing a motivation program could lead to a reduction in the rate of occupational accidents in the bakery plant of a manufacturing company based in Lima. The study followed a quasi-experimental approach and used a pretest/posttest design with a single group and a sample of 117 workers. The data collection methods included statistical data on work-related accidents, direct observations in the workplace, recording and monitoring of interactions, and a motivation questionnaire. The research results revealed that implementing the IPLEFOR motivation program—which spanned 21 months—led to a 100% reduction in the accident rate. Consequently, it led to a significant improvement in the occupational health and safety system.

Pengaruh Penerapan E-Government dan Kompetensi terhadap Kinerja Pegawai dengan Motivasi Sebagai Variabel Intervening pada Biro Organisasi Setda Provinsi Jambi

The purpose of this study is to examine how the Jambi Province Regional Secretariat Organization Bureau's implementation of e-government and competency affects worker performance, with motivation serving as an intervening variable. In this study, quantitative approaches and descriptive verification were the methodologies employed. The impact of competency and the use of e-government on worker performance at the Jambi Province Regional Secretariat Organization Bureau is the study's research topic, and motivation serves as an intervening variable. It is evident from the technique that there are 62 samples total. The PLS analysis method is applied in this study. The Jambi Province Regional Secretariat Organization Bureau's workforce competency, work motivation, and performance, as well as the e-government description, indicate that the organization's overall E-Government score is 3050 in the good category. Next, the competency variable is described as follows: with a score of 2,537, it indicates that personnel in the Jambi Province Regional Secretariat Organization Bureau have a high level of expertise. Moreover, the work motivation variable description indicates that the work motivation score falls into the High group with a value of 3588. In the meantime, the employee performance variables description indicates that the score falls into the high category at 2024. Work motivation has a positive and significant effect, competency has a significant and positive effect on work motivation, e-government has a significant effect on employee performance, competency has a negative and insignificant effect on employee performance, and work motivation has a significant and positive effect, according to the results of the Smart PLS 3.0 analysis tools. At the Jambi Province Regional Secretariat Organization Bureau, competency has a significant and positive impact on employee performance through work motivation, and e-government has a positive and significant impact on employee performance through work motivation.

Academic Evolution in the Age of ChatGPT: An In-depth Qualitative Exploration of its Influence on Research, Learning, and Ethics in Higher Education

This study delves into the potential advantages and challenges presented by the implementation of the ChatGPT within the realm of higher education. Specifically, it endeavours to shed light on the transformative effects of ChatGPT on the research and learning processes. Moreover, this study explores the intricate issues surrounding academic integrity, ethics, and regulatory concerns in this context. Adopting a qualitative research design, the study engaged in semi-structured interviews with 75 esteemed academicians hailing from higher education institutions in North Cyprus. The outcomes of this research endeavour reveal a spectrum of ways in which ChatGPT can augment educational productivity, learning experience, creativity, and idea generation. Nevertheless, it underscores the importance of meticulous consideration of ethical aspects pertaining to academic honesty and the potential over-reliance on ChatGPT. The findings not only offer insights into the opportunities and challenges linked with ChatGPT's integration into higher education, but also advocate for the responsible and ethical utilisation of AI technologies within academic settings. This study substantially contributes to the expanding body of research on the incorporation of artificial intelligence into education. It uniquely focuses on the ChatGPT, an innovative AI-based language model, within the context of higher education. The study's qualitative research methodology, characterised by its exploratory nature, provides a nuanced and comprehensive understanding of the impact of ChatGPT on learning and research writing and offers a wealth of valuable insights intended to assist educators, researchers, institutions and policymakers in their endeavours to seamlessly integrate AI technologies into their educational practices.

MAINTENANCE STRATEGY REVIEW (MSR) BASED ON ISO 14224:2016 IN INDONESIA OIL AND NATURAL GAS COMPANIES

<p>The oil and gas industry is vital for Indonesia, and the safety and effectiveness of work in processing and exploring the oil and gas that operate in Indonesia must comply with existing regulations. This safety and effectiveness are inseparable from how the company maintains the assets and instruments used at the oil and gas production and exploration site. Maintenance of pipes and instruments for production is one of the company's most vital assets. In addition to having appropriate productivity, pipes and instruments must be maintained optimally so that maintenance costs do not exceed the value of the oil and gas production. This study's research subject is a natural gas refinery from an oil and gas company operating in the Madura Strait, East Java, Indonesia. The object of research limited to the company's piping system (pipeline system). This study uses a quantitative assessment using the calculated Mean Time Before Failure (MTBF) method and a qualitative assessment using the asset maintenance standard to reveals how the maintenance cycle that has been implemented can be optimized. The author carried out a criticality assessment using Maintenance Strategy Review (MSR) to calculate the risk level of asset. This study found that 78 assets must be maintained in their maintenance cycle, two cash assets must be reduced in their maintenance cycle, and seven assets can be extended for their maintenance cycle. The two assets that need to be reduced in maintenance cycles are the shutdown valve asset that goes to the temporary pig receiver and the shutdown valve that goes to the HP flare header. An asset that can be extended its maintenance cycle is a transmitter for flow indicators.</p><div><div><p> </p></div></div>

Impression of excessive digital media utilization on psychological well-being: A case of Pakistan’s metropolitan cities

Digital media utilization assumes an imperative part in changing millennials’ way of life. The rapid growth in the usage of digital media may have an impact on the mental prosperity of users. The primary focus of this research is to examine how excessive usage of digital media affects its consumers' psychological well-being in Pakistan's major cities. In January this year, there were 72 million digital media users in Pakistan, equal to 32% of the total population, of which 28% of Pakistan is between the ages of 26-41 (Kemp, 2022). This is the most probable age group to be used and influenced by digital media. Based on prior works, it delivers a more inclusive study of the spectacle by the view of independent variables (social capital, social isolation, and smartphone addiction), dependent variable (psychological well-being), and one mediator (excessive digital media utilization). This study sheds light on the best ways to mitigate the negative effects of using digital media, which claims to have a clear adverse effect on mental health through social capital creation and management. Overall, this research provides important insights for academics, scholars, and society at large. This paper consists of a quantitative approach of 236 users from metropolitan cities in Pakistan with the help of structural equation modeling to test the projected propositions. The research study could be additionally upgraded if we center around more factors and other various areas of Pakistan for exploring the effect of excessive digital media utilization on mental prosperity.

Moderating the Impact of E-Commerce Challenges on Adoption: Examining the Moderating Role of General Business Experience in Western, Sierra Leone SMES

Purposes The study seeks to examine how SMEs in the Western Area are impacted by e-commerce adoption challenges. Moderating role of general business experience. Research methodology Descriptive and inferential statistics were used in the study's quantitative research methodology to reveal complex patterns and relationships. Respondents to a web-based survey using respondent-driven sampling included consultants, IT professionals, and business owners. Underlying patterns and model structure were identified using the Partial Least Square (SEM PLS) method of structural equation modeling in conjunction with path analysis and exploratory factor analysis. Conclusion The study reveals a strong positive relationship between e-commerce challenges and adoption rates, with higher challenge levels leading to higher adoption rates. Improved business experiences moderate the impact of e-commerce obstacles. The study emphasizes the importance of addressing e-commerce challenges and utilizing business experience to promote adoption among SMEs in Western Sierra Leone. Policy implication This paper highlights the need for improved infrastructure, technology accessibility, and digital literacy for SMEs in Western Sierra Leone, recommending specialized training, evidence-based policies, and a comprehensive strategy.

Recreational use of psychedelics at music festivals: Motivation, nature of experiences and learnings

AbstractThe present research study investigated the phenomenon of recreational use of psychedelics at music festivals, analysing whether the resulting experiences could possibly be recognized as valuable in terms of preventive mental health strategies. Quantitative (online survey) and qualitative (interviews) research methods have been combined to illuminate 3 main topics: motivation for the setting choice; the nature of the resulting experiences & their influence on people's lives; learnings from psychedelic experiences at music festivals (PEMF).Among other findings, motivation evolved around fun, enhancing the sensory exploration of the world, and deepening the connection to its diverse parts through engagement with art, nature and other beings. Factors, distinguishing music festivals from other settings, were significant for the setting choice (non-controllability of the environment, community & connection aspect, diversity & richness of the surroundings, pharmacological specifics). Remarkably, the non-controllability of the environment, otherwise avoided in the psychedelic research, contributed to the life-changing effects of PEMF. Exploration of their nature showed that, mostly rooted in poly-drug use, the enjoyable were clearly dominating over the challenging ones. The mystical PEMF appeared to be surprisingly common. Participants shared the related life-changing effects, centred around changed perception (increased empathy, awareness, acceptance; new perspectives, etc.) and changed behaviours (increased mindfulness in all life areas; making different life choices; changed approach to relationships, etc.). Except for post MDMA recovery, a positive impact of PEMF on mental health and the emotional state of the participants was reported, referring to increased levels of happiness, compassion, awe, trust and to emotional balance. This study showed the potential value of PEMF in terms of preventive mental health strategies in various forms. Acknowledging these findings as well as the existence of potential risks for triggering psychiatric conditions, de-stigmatization of recreational use could help introduce meaningful changes, including substance testing availability, prioritization of education as well as mandatory welfare and harm reduction services on-site.

New trends in research skills development of future teachers: quantitative approach and empirical studies

The purpose of this study was to investigate the relationship between the use of technology and the development of research skills in future teachers, specifically current graduate students participating in Mathematical Olympiads. The study used a quantitative approach and analyzed data collected through a survey. The findings indicated that quantitative analysis skills, problem-solving skills, communication skills, and research methodology skills are the dimensions of research skills in future teachers. The results showed that the use of digital tools for literature searching and curation, online courses and workshops (OCWs), collaborative learning and discussion forums, and data analysis software significantly and positively affected research skills. However, the study failed to provide evidence that digital portfolios (DPs) affected research skills. The limitations of the study and recommendations for future research are discussed. In conclusion, the findings highlight the importance of technology in the development of research skills in future teachers and suggest that technology-based learning resources and tools should be integrated into teacher training programs.

Mobile augmented reality in learning chemistry subject: an evaluation of science exploration

Various technologies have been used in making teaching and learning sessions more effective, fun, and enjoyable. One of the ways to make teaching and learning interactive is by emphasizing the use of mobile augmented reality (MAR). Thus, this study has proposed using MAR for a chemistry subject, namely science exploration (SCIENEX). This study adopted design and development research (DDR) by employing the analysis, design, development, implementation, and evaluation (ADDIE) model. The phases involved in DDR are ADDIE. SCIENEX was evaluated based on its validity, usability, and effectiveness. Five experts validated SCIENEX after it had been completely developed. The samples for usability testing and effectiveness of SCIENEX were 30 secondary school students who were studying chemistry. The results of the evaluation of the experts’ validation revealed that SCIENEX is a valid and appropriate MAR application for the learning of topics in chemistry. The result also revealed that the majority of students strongly agreed that SCIENEX is appropriate for the usage of MAR in learning chemistry, as it is fun, easy to use, and helps students to understand their learning. Interestingly, SCIENEX could increase students’ performance in their learning (t=21.754; p=0.000). Thus, it can be concluded that SCIENEX is valid, can be used for learning chemistry, and can help students in their learning. The limitations of this study and future suggestions for research are also discussed.

From Crowdsourcing to Extreme Citizen Science: Participatory Research for Environmental Health.

Environmental health issues are becoming more challenging, and addressing them requires new approaches to research design and decision-making processes. Participatory research approaches, in which researchers and communities are involved in all aspects of a research study, can improve study outcomes and foster greater data accessibility and utility as well as increase public transparency. Here we review varied concepts of participatory research, describe how it complements and overlaps with community engagement and environmental justice, examine its intersection with emerging environmental sensor technologies, and discuss the strengths and limitations of participatory research. Although participatory research includes methodological challenges, such as biases in data collection and data quality, it has been found to increase the relevance of research questions, result in better knowledge production, and impact health policies. Improved research partnerships among government agencies, academia, and communities can increase scientific rigor, build community capacity, and produce sustainable outcomes.

Innovative Approaches Using the Arts to Support Persons with Dementia and Caregivers

There is a growing movement to explore the use of the arts to enhance the quality of life for persons with dementia (PWD) and their caregivers. Viewing art can promote well-being as well as express complex emotions during times of change and challenge. Listening to music and singing has been shown to enhance morale and reduce risk for depression and loneliness in older adults. Responsiveness to music is maintained in PWD even through later stages of the cognitive impairment. Arts-based programs appear pleasant and engaging, enhancing well-being. Looking deeper, they are based on educational theory and practice and on understanding of the neurocognitive changes with dementia. Additional benefits include increasing social interactions, promoting creativity and providing caregiver support.In this session, two geriatric psychiatrists and a decorated professional artist will discuss and demonstrate the interface between the arts and dementia in three domains: 1) art museum-based activities, 2) art creation by caregivers to process and cope with the stress of caregiving and disease progression, and 3) participation in music activities. Dr. Mary Blazek will begin the session, leading symposium participants in art-based activities. She will then discuss the growing literature on visual art museum programs for PWD and their caregivers. Dr. Mark Gilbert will discuss the use of portraiture as a research method to investigate the relationships and interactions between older patients and their partners in care. Dr. Susan Lehmann will review recent work highlighting the cognitive, social, and emotional benefits of participation in music activities for older adults and PWD.“In the Moment” Art Museum Programs for Persons with Dementia and their caregiversIn 2006, New York's Museum of Modern Art developed Meet Me at MoMA, a program for shared art experiences for (PWD) and their caregivers. Museums across the globe have developed similar programs emphasizing engaging with art “in the moment” as opposed to fostering reminiscence. Dr. Blazek will begin this session leading participants in sample activities from these programs. She will discuss the genesis of these programs and their impact on the PWD, on caregivers and on their relationships."Portrait of a Process: Exploring the experience of older adults and their partners in care through portraiture"Artist, researcher and teacher, Dr. Gilbert, will discuss artworks he created during a two-year research study in collaboration with geriatrician, Dr. Kenneth Rockwood at Geriatric Medical Research, Halifax, Nova Scotia, Canada. Memory Serves: Drawing Others Close used portraiture as a research method to investigate the relationships and interactions between older patients and their partners in care. Dr. Gilbert will also introduce a collection of drawings carried out by his late father, Scottish artist Norman Gilbert (1926-2019). The drawings were created as he sat with his wife of 65 years, Pat, as she lay dying in hospital of Alzheimer's related illness.“With a Song in My Heart”: How music can support emotional and cognitive well-being in persons with dementia and their care-partnersMusic plays a central role in human culture throughout the world and has the power to move us at every age. Aging musicians, from Bruce Springsteen to Billy Joel to Elton John, have enjoyed long performing careers, and performers such as Tony Bennett and Glen Campbell continued to perform in the early stages of Alzheimer's disease. Responsiveness to music is retained by PWD even into the later stages of cognitive impairment. There is growing evidence that listening to music, singing, or playing a musical instrument can have positive benefits for cognition as well as for emotional well-being for older adults and PWD. Dr. Lehmann will review recent studies that illuminate the relationship between brain health and music for older adults and will address interventions using music to support well-being in older adults with dementia.

Nitrogen Use Efficiency and Yield Levels Using Soluble and Controlled-release Urea Formulations in Tomato Production

This research study evaluated the suitability of controlled-release urea (CRU) as an alternate nitrogen (N) fertilizer source to conventional soluble urea (U) for tomato production under a humid, warm climate in coastal plain soils. Tomatoes are typically produced on raised plastic-mulched beds, where U is fertigated through multiple applications. On the other hand, CRU is applied once at planting, incorporated into soil before the raised beds are covered with plastic mulch. N source and management will likely impact tomato yield, N use efficiency (NUE), and apparent recovery of N fertilizer (APR). A 2-year field study was conducted on fall and spring tomato crops in north Florida to determine the crop N requirement and NUE in tomatoes (var. HM 1823) grown in sandy soils under a plastic-mulched bed system. In addition to a no N fertilizer treatment, three urea N sources [one soluble source and two polymer-coated CRU sources with different N release durations of 60 (CRU-60) and 75 (CRU-75) days] were applied at three N rates (140, 168, and 224 kg⋅ha−1). Across all N sources and N rates, fall yields were at least 20% higher than spring seasons. At the 140 kg⋅ha−1 N rate, APR and NUE were improved, especially when U was applied in fall tomato, whereas preplant CRUs improved N efficiency in spring tomato. Based on the lower APR values found in spring production seasons (0% to 16%) when compared with fall (57.1% to 72.6%), it can be concluded that residual soil N was an important source for tomatoes. In addition, the mean whole-plant N accumulation of tomato was 102.5 kg⋅ha−1, further indicating that reducing the N rate closer to crop N demand would greatly improve conventional vegetable production systems on sandy soils in north Florida. In conclusion, polymer-coated CRU and fertigation U applications were able to supply the N requirement of spring and fall tomato at a 38% reduction of the recommended N rate for tomato in Florida (224 kg⋅ha−1). Preliminary results show that adoption of CRU fertilizers can be considered a low-risk alternative N source for tomato production and the ease of applying CRU once during the bed preparation period for tomato may be an additional incentive.

Effectiveness of In-Service Training Programs: A Narrative Approach of Teachers Professional Development at Girls Secondary Level

This research study aims to unravel the influence of in-service training programs on the teaching-learning process of secondary school teachers in Khyber Pakhtunkhwa, Pakistan. The study argues that teachers play a critical role in shaping the future of their students, and the quality of a nation's academic performance is linked to the quality of its teachers. Thus, it is essential to improve the quality of teacher education. Qualitative narrative research was employed in this study. The researcher selected five public girls' secondary schools through convenient sampling in district Mardan. The researcher selected ten secondary school teachers, and participants were selected using a random purposive technique. Semi-structured interviews were conducted following the saturation level of the interview questions. This research study furnished valuable findings with reference to in-service training that will assist in transforming teachers with sophisticated and constructivist teaching-learning processes. This research study accomplished recommendations at the teacher-educator level, policy level, teacher level, and student level. It's recommended that teachers should focus on reflective thinking and teacher group discussions in an attempt to make a more effective classroom. Teacher educators should empower teachers by reshaping their naive and traditional teaching practices. Realistic efforts need teachers' professional development with follow-up supervision by competent and dedicated trainers.

What is the long-run relationship between military expenditures, foreign trade and ecological footprint? Evidence from method of Maki cointegration test

AbstractThe US leads the global economy regarding foreign trade volume and military expenditures. Increases in military expenditures and foreign trade can substantially affect environmental issues. This study's preliminary research objective is to explore the interaction of foreign trade and military expenditures with ecological concerns in the long-term of the US economy using current time series techniques. Ecological footprint, military expenditures, exports, imports, urbanization, and agricultural area variables are used in the analysis with annual data for the US economy for the period 1970-2018. A relationship in long-term between the variables is revealed by the Maki (2012) cointegration test results, considering structural break. As indicated by the findings obtained from the coefficient estimation, an increase in military expenditures, exports, and agricultural area decreases the ecological footprint, while an increase in imports increases it. In addition, the results of the time-varying causality test show that there are periodic causality relationships between the variables. To sum up, there is a negative relationship between military expenditures, exports, and agricultural area, and ecological footprint, and a positive relationship between imports and ecological footprint.

An Analysis of Financial Literacy among Working Indian Women

This study looks into working women's financial literacy in India. The survey looks on Indian women's knowledge of investing, savings, and insurance among other financial topics. A survey was distributed online to 500 working women of different ages and income levels as part of the study's quantitative research approach to gather data. The study's conclusions demonstrate that working women in India possess little to no financial literacy, with a very small proportion having enough knowledge of matters pertaining to money. The study also demonstrates the influence of a number of factors on women's financial literacy, including age, income, education, and work experience.

The Integrative Relationship between Functional and Aesthetic Values in Modern Interior Design and Their Impact on Space

The study of the multiple design patterns with their different elements, determinants, and forms is considered one of the most important basic factors that affected the formation of the features and identity of modern interior design. Such study aims at analyzing the relation of humans to interior design and exploring the effect of this relation on the design patterns of interior space in which the individual lives. The interior space is a product of an integrated mixture of patterns, elements, determinants and material and non-material influences that affected and were affected by humans. These influences ultimately led to the production of an experience rich with concepts and values ​​that contributed to raising the level of functional and aesthetic potential of the interior space. Thus, the interior space interacts with individuals to form an internal environment characterized by high physical and functional, capacity and unique and distinctive aesthetic appearance. This study attempts to present the concept of modern interior design and its multiple design patterns and to find the integrative relationship between style, function and aesthetics in interior design. It focuses on the modern style of interior design with the purpose of creating a satisfactory design from a functional and aesthetic point of view by relying on analysis, planning and choosing the appropriate design style according to the scientific and practical foundations and determinants that the interior designer resorts to when starting the design process, which contributes to bringing satisfaction and pleasure to the souls of individuals and satisfies their utilitarian and aesthetic needs at the same time. This study used the descriptive analytical approach in its theoretical framework to identify the patterns of modern interior design and their impact on the functional and aesthetic values ​​of the interior space. Then it moved to discussingt the features and principles of each design style and the importance of these patterns in supporting and enhancing the functional and aesthetic aspects of interior spaces with their different types and functions. The study was concluded: with emphasis on the role of multiple design patterns in supporting and enhancing the functional and aesthetic aspects of the interior space according to the foundations and standards defined by each style, and its impact on the interior space and the individual user. Based on these results, this research study called on interior designers to study modern interior design patterns comprehensively and deeply in order to reach a comfortable interior space with features and identity characterized by highly efficient functional values ​​and aesthetic dimensions of a special design character. Keywords: style, Functionality, Aesthetics, Modern interior design.

A Comparative Study of Multiple Intelligences Profiles and English Language Achievement Among Primary School Students in Urban and Rural Areas

This research study aimed to measure and compare the MI profile of urban and rural primary school students to understand the relationship between intelligence type and English language learning. A cross-sectional research design was adopted to solve the query, and using purposive sampling techniques, two (02) of the schools, one each, i.e., urban & rural, were selected, and twenty-six students from each school were included in the study sample. Both genders were given equal representation. A standardized test was used to measure the participants' MI; later, a test for grade-five level students was constructed to measure their proficiency in all language skills, i.e., listening, speaking, reading, and writing. The standardized and language proficiency test results were compared, showing a relationship between linguistic-verbal Intelligence and language learning, and has ultimately proved the theory proposed by Harward Gardner.