The Effectiveness of Digital Accounting Practices on Goal Achievement for Thai Industrial Plants

Secondary school is considered to be the gateway for development of other sectors of education. It provides students the opportunity for quality education and a platform from which to proceed to higher education or vocational work. It has been a challenge for secondary schools to incorporate relevant skills, knowledge, and experience in the teaching-learning process as to address students’ needs. Some students learn English better than others even if they are given the same opportunities. The present study intended to make contributions in clarifying the findings regarding effects of goal orientations on students’ academic achievement in the subject of English. This study aimed to determine the effect of teachers’ goals and approaches to instruction on student achievement goals in the subject of English at secondary level. Main objectives of the study were to Survey the teachers’ perceptions of school goal structures for students, investigate the effects of teachers’ perceptions of school goal structures and their approaches towards instruction on students’ achievement goal orientation and to determine the kind of approaches teachers had towards instruction. It is a survey research and it was conducted in conventional classrooms in government Higher Secondary schools in district Peshawar. The sample consisted of 224 male and female teachers. The Patterns for Adaptive Learning Scale (PALS) developed and revised by Midgley et al, (2000) was used for the study. Descriptive statistics and correlation analysis were applied to identify teachers’ goals and approaches to instruction and its relationship with students’ achievement goal orientation. It was concluded that teachers’ perception of school goal structure was not significantly correlated with students’ achievement goal orientation. Teachers had low mastery approaches to instruction. Gender differences were found as more female teachers had high mastery approaches to instruction than male teachers.

This study focuses on the Development of Financial Management Information Systems in Educational Institutions: Strategy and Implementation. Financial management information systems play a crucial role in the planning, execution, and control of educational quality, both financially and physically, especially in fulfilling the infrastructure required to support educational quality. The success of an educational institution largely depends on the effectiveness and efficiency of financial management that supports the achievement of educational goals. This study uses a literature review method to analyze various strategies and practices for implementing financial management information systems in elementary educational institutions. The results show that the use of an integrated financial management information system can enhance transparency, accountability, and efficiency in financial management within educational institutions. The proper development and implementation of this system have great potential in supporting the overall improvement of educational quality.

ABSTRACTBackground: In recent years, science curricula (chemistry, physics, biology, earth science, life science, etc.) in many countries have been prepared and applied according to the inquiry-based learning approach. Although the acquisition and application of the inquiry skills are one of the important objectives of the science curriculum, the inquiry skills of each student do not enhance at the same level. The inquiry level of the learning environment; the importance and value attached to the inquiry in that environment, students who have different goals when attending to the learning environments, and students who do not get involved in the learning process at the same level can be shown as the reasons of this.Purpose: The purpose of this research is to examine both the direct and indirect relationships between the inquiry-based self-efficacy, the achievement goal orientation, the learning strategies, and the inquiry skills variables.Sample: This research was conducted during the 2015-2016 school year among 498 seventh and eighth graders at public schools in Turkey’s Aydın province.Design and methods: The Inquiry-based Self-Efficacy Scale, the Goal Orientation Scale, the Learning Approach Scale, and the Inquiry Skills Test were applied to the students. The analysis of data was carried out through the Multilevel Structural Equation Model (MSEM).Results: The findings related to the first model did not provide evidence for either direct or indirect effects of the inquiry-based self-efficacy on inquiry skills, achievement goal orientation, and learning strategies. However, findings from the final models provided evidence for both direct and indirect effects of separately inquiry-based self-efficacy and the achievement goal orientation on the inquiry skills through the learning strategies.Conclusions: This study demonstrates the potential that relations with self-efficacy, achievement goal orientation, and task value theory while improving inquiry skills.

Fierce global competition and reduced profit margins are forcing many manufacturing plants to maximize their operational efficiency. This includes the consumption of energy across the plant as well as the inventory buildup. To reduce the cost of energy purchased from the electric utility, the plant operator may use the available on-site generation or reschedule the operation of one or more workstations so that the plant is less heavily operational during peak-load hours when the price of electricity is high. All this must be done while considering the interdependencies between various workstations as well as the target production level (and possible penalties in case it is not met). These factors turn the energy management problem into a constrained optimization one where the operational constraints of the workstations, the capacity limits of available energy resources, and the financial information are all taken into account. Developing such a solution is the focus of the current paper. A nonlinear mixed-integer optimization problem is formulated here that tries to optimize the performance of an industrial plant subject to the above operational and technical constraints. The problem is solved for two scenarios, when the reverse power injection by the plant is allowed and when it is not.

Self-regulation was found to be positively associated with school performance. Interrelations between self-regulation, working memory (WM), and achievement goals, in particular mastery goals, have been established, as well as associations with academic outcomes. It stands to reason that self-regulation, WM, achievement goals, and academic success are related on a daily level. However, previous research rarely considered this level of analysis. Here, we therefore addressed the relations of daily self-regulation, WM, and achievement goals, and their relevance for daily and general academic success. Data were obtained through ambulatory assessments in 90 students before (Study 1; Mage =9.83, SDage =0.50) and 108 students after their transition to secondary school (Study 2; Mage =10.12, SDage =0.45) across 20 school days. Students reported about daily achievement goals prior to school, self-regulation at school, and perceived academic success after school, as well as report card grades. Daily WM was assessed at school. Study 1 showed positive associations between daily mastery goals and self-regulation, but not with WM. Together, daily performance-approach goals and self-regulation, but not other goals or WM uniquely contributed to daily perceived academic success. Study 2 showed positive associations between daily mastery goals and self-regulation, but not with WM. Average daily mastery goals predicted daily WM. Together, daily mastery goals and self-regulation, but not WM, uniquely contributed to daily perceived academic success. In both studies, average levels of WM, but not achievement goals or self-regulation predicted report card grades. Results thus corroborate theoretical considerations on the importance of distinguishing self-regulation processes at between- and within-person levels. RESEARCH HIGHLIGHTS: Analyses of intensive longitudinal data on daily self-regulation, working memory, and achievement goal orientations in the school context of 9- to 11-year-olds. In primary and secondary school, days with higher mastery goals and self-regulation are days with higher academic success. In primary and secondary school, days with higher mastery goals are days with higher self-regulation. In secondary school, students with higher average mastery goals show better daily WM performance. Average working memory performance predicts report card grades beyond the influence of prior grades and achievement goal orientations.

Financial Regulation, Information Uncertainty, and Stock Returns

Purpose The purpose of the present study is to investigate the demand side of non-financial reporting, especially integrated reporting. We investigate (1) what type of content the users of online integrated reports access most frequently and (2) whether users search for non-financial content and content that integrated reports must contain to comply with the requirements of the International Integrated Reporting Framework (IIRF). Design/methodology/approach We perform big data analysis on the log files associated with user access to five online integrated reports over a period of 12 months to investigate what type of information users access most frequently when they visit online integrated reports. Content analysis enabled us to match the usage data (page impressions) to certain topics within the integrated reports. Our analysis, which is based on data reflecting over one million webpage views, indicates which types of integrated-report content attract the users’ attention and which do not. Findings Our results confirm that integrated reports in general, and specific components in particular, are of significant value to users. In contrast to what other studies suggest, we find no evidence that users seek financial information to a much greater extent than non-financial information. Specifically, our results show that usage between financial and non-financial information is quite evenly distributed and differs depending on the metric under consideration; considering usage by topic impressions financial information is used more frequently, scaling topic impressions by report pages addressing a specific topic, non-financial information displays higher usage. With respect to specific topics, our analysis shows that the topics that attracted most interest from our sample of users are performance, financial statements, company profile and value creation. Furthermore, our findings confirm the importance of integrated reporting from a user perspective. Practical implications The results of our study are of practical value to both standard setters and (potential) preparers for two main reasons: first, they provide user-centric evidence about the importance of non-financial information and empirically confirm that integrated reporting has become widely accepted among users; second, they provide evidence about the topics that are of specific interest for users and therefore should also be considered by preparers and standard setters more carefully. Originality/value The present study enriches the literature on financial and sustainability reporting with informative insights into which of the topics that integrated reports contain attract most interest from users. Moreover, our results are based on actual data on the usage of such reports that reflect real user-journeys, rather than on artificial data, created for research purposes.

This study has a main purpose that closely examines the structural relationships among mentoring role, achievement goal orientation, ballet flow and ballet adherence intention of ballet academy. In order to achieve it, the sample from customer of ballet academy were accumulated by using convenience sampling that chose ballet academy. The samples were 258 people. and we excluded unsuitable sheet like that were decided as untrustful one and an omission and unclear. So the final samples were 236 people. On the basis of that, The statistical techniques, spss 24.0 and amos 24.0 program have been used for the analysis as per research purpose. The statistical analysis used in the research for a data analysis includes frequency analysis, confirmatory factor analysis, reliability analysis, correlation analysis, and structure equation model analysis. The research has drawn the following conclusions, based on the above mentioned research method and its procedures:BR First, The mentoring role influences achievement goal orientation.BR Second, The achievement goal orientation quality influences ballet flow.BR The achievement goal orientation influences ballet adherence intention.BR Fourth, The ballet flow influences ballet adherence intention.

Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look for the information from certain or credible sources. Especially in financial information because of that, it is very influential to those who play an important role in policymakers. Besides, the precise financial information is also needed by the investors and creditors who are used as a basis for consideration to make profitable investments or vice versa. The objective of this study is to find out the financial information as an investment decision-making tool and to find out the level of health of cooperatives in the financial sector as financial information to investors and creditors. Then, the object of this study is Koperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. The sampling technique is purposive sampling. The data sample used is in the form of financial statements from 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthy criteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewer criteria generated by the service operational independence ratio.

<p><em>Abstract</em> <strong>Context and relevance.</strong> The formation of civic identity among youth is an urgent challenge in the digital age, where digital media practices offer new opportunities for emotional engagement and intergenerational dialogue in patriotic education. <strong>Objective.</strong> To analyze the impact of digital media practices implemented within the framework of the International Online Puzzle Festival “Pobeda za nami!” on the development of civic identity among participants. <strong>Hypothesis.</strong> Digital media practices contribute to the development of patriotism and civic identity through personal involvement, emotional response, and educational support, with effectiveness depending on a balance between technology and content. <strong>Methods and materials.</strong> The study involved 532 submissions from 45 regions of Russia and 12 countries, a survey of 50 participants (9.4% of the total), and interviews with 5 jury members. A comprehensive approach was applied, including analysis of quantitative data, surveys, and expert assessments. <strong>Results.</strong> It was shown that 94% of participants reported a deeper understanding of history, and 88% experienced an increased sense of pride in their country. The online format received positive assessments (82%), though some technical difficulties and risks of a formal approach were identified. Experts confirmed the significance of family stories and intergenerational dialogue as key factors in identity formation. Integrating civic-patriotic components into digital educational environments requires maintaining a balance between technological capabilities and value-based ideological content. <strong>Conclusions.</strong> Digital media practices have potential for patriotic education of youth, provided there is methodological support and integration with traditional formats. It is recommended to develop mentoring programs and virtual resources to enhance the quality and sustainability of participation effects.</p>

This research aims to explore the internal and external factors that influence the stock investment decision-making of the Indonesian diaspora residing in Qatar, with a focus on understanding how these factors impact their achievement of long-term financial goals. Employing a quantitative approach, the study utilizes a structured survey methodology and Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique to analyze data collected from purposively sampled Indonesian diaspora in Qatar. The research examines variables such as financial literacy, risk tolerance, market information, social influences, and decision-making processes, considering their mediating roles in the relationship between internal/external factors and financial goal attainment. The findings reveal that both internal factors—particularly financial literacy and self-efficacy—and external factors such as regulatory clarity, transparency, and dividend yield significantly influence the decision making in buying and selling stocks. These internal factors have a positive effect on long-term financial goals, reinforcing the importance of enhancing financial knowledge and behavioral competencies among Indonesian diaspora in Qatar. External factors also play a crucial role by fostering trust and confidence in market environments, which facilitates better investment outcomes. The study concludes that improving internal capabilities through targeted financial education and strengthening external regulatory frameworks can enhance the decision-making processes of Indonesian diaspora in Qatar. Recommendations include developing tailored financial literacy programs for the Indonesian diaspora in Qatar and encouraging supportive policy measures to facilitate access to diversified investment instruments and promoting longitudinal research to track behavioral changes over time. The results highlight the need for a comprehensive, behaviorally informed approach to investment decision-making that aligns internal competencies with external market conditions, ultimately helping investors achieve their long-term financial goals effectively.

In recent years, educational studies have acknowledged that academic motivation is a powerful predictor of students' academic achievement. Goal orientation is one facet of academic motivation that concerns the reasons for which students pursue achievement activities. Using AGQ and R-SPQ-2F instruments, this study seeks to identify dominant achievement goal orientation held by Iranian EFL learners and examine the relationships between students' achievement goals, learning approaches, and academic achievement. The sample consisted of 80 EFL students majoring in English Literature and English Translation. The results of the data analysis indicated that the mastery goal is the dominant goal orientation adopted by learners. Afterward, performance-approach and performance-avoidance goals are respectively the achievement goal orientations adopted by Iranian EFL learners. Significant correlations were found between both mastery and performance-approach goals and deep approaches. Performance-avoidance goals were found to be significantly and positively related to surface approaches to learning. In addition, performance-approach goals were positively related to academic outcome, whereas, performance-avoidance goals were negatively related to academic achievement. There was no relationship between mastery goals and students' outcomes. The study also bears some theoretical and practical pedagogical implications regarding the importance of motivation and goal setting which will be offered and discussed in detail at the end of the study.

An estimated 50% of medication errors go unreported, and error hiding is costly to hospitals and patients. This study explored one issue that may facilitate error hiding. Descriptive statistics were used to examine nursing students' achievement goal orientations in a high-fidelity simulation course. Results indicated that although this sample of nursing students held high mastery goal orientations, they also held moderate levels of performance-approach and performance-avoidance goal orientations. These goal orientations indicate that this sample is at high risk for error hiding, which places the benefits that are typically gleaned from a strong mastery orientation at risk. Understanding variables, such as goal orientation, that can be addressed in nursing education to reduce error hiding is an area of research that needs to be further explored. This article discusses the study results and evidence-based instructional practices for this sample's achievement goal orientation profile.

Of the many possible institutional and individual factors bearing on test preparation, one is how individuals go about choosing their achievement goals. Yet, the literature on the relationship between the two phenomena remains slim. The objectives of this study are twofold. First, it explores the range of test preparation practices exercised by test takers in preparing for the English module of the Higher Education Admission Test in Iran. Secondly, it investigates how individual goal orientations mediate test preparation. A goal orientations scale was translated, validated and administered to the participants, who were 357 test candidates, a convenience sample. The participants also completed a test preparation questionnaire with two underlying factors including desired and undesired test preparation practices. Descriptive statistics and paired samples t-tests revealed that preparation for the Higher Education Admission Test entailed a mix of both detrimental and beneficial practices, with the frequency of the former being significantly higher. It was also revealed that mastery goal orientations are associated with educationally defensible test preparation practices. Findings carry implications for testers, test preparation instructors and educational policy makers.

Education is recognized as a dynamic, interactive process involving students, teachers, and the learning environment, where motivation plays a pivotal role in both academic achievement and personal development. This study aims to validate a motivation questionnaire derived from the adaptation of the Goal Orientation and Learning Strategies Survey (Goal-S 2004) and the Students’ Adaptive Learning Engagement in Science Questionnaire (SALES 2011). Utilizing Exploratory Factor Analysis (EFA), the questionnaire examines correlations, extracts factors, and rotates them. The motivation questionnaire comprises four sub-constructs: self-efficacy (SE), learning goal orientation (LGO), achievement goal orientation (AGO), and task value (TV). Involving 406 respondents, form four physics students from daily secondary schools in Perak, Negeri Sembilan, Kedah, and Kelantan, data analysis was conducted using Statistical Package of Social Sciences (SPSS) Version 29.0. Results indicate strong internal reliability (Cronbach's alpha = 0.951), surpassing the recommended threshold of 0.7. EFA reveals specific item representations: SE (9 items), LGO (6 items), AGO (4 items), and TV (8 items), with Eigenvalues exceeding 1. The Kaiser-Meyer-Olkin (KMO) value (0.929 > 0.6) confirms adequate inter-correlation among motivation construct items, supported by a significant Bartlett's Test (Chi-Square 9718.133, p < 0.05). The four factors collectively explain 72.54% of the variance. Overall, the study finds that the motivation questionnaire effectively measures its objectives, affirming its suitability for genuine research applications.