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The Impact Of Psak 115 (Revenue Recognition) And Psak 116 (Leases) On Earnings Management, Kartika Setya Febriyanty, Wuryan Andayani

Jurnal Akuntansi dan Keuangan Indonesia

Background: Earnings management remains a persistent issue due to managerial discretion in accounting standards. To enhance transparency, Indonesia adopted PSAK 115 Revenue from Contracts with Customers and PSAK 116 Leases in 2020. However, empirical evidence regarding their impact on earnings management remains mixed. Method: This study uses secondary data from technology and telecommunications, real estate, and construction companies listed on the Indonesia Stock Exchange (2018–2021). The implementation of PSAK 115 and PSAK 116 is measured using dummy variables, while earnings management is proxied by discretionary accruals. Findings: The results show that PSAK 115 has a negative effect on earnings …

A Tale Of Two Policy Regimes: A Comparative Analysis Of Migrants’ School-To-Work Transition In Hong Kong And Taiwan, Pakorn Phalapong

Asia-Pacific Social Science Review

Foreign professionals have been frequently viewed as a remedy for labor shortages and as catalysts for economic development, prompting many governments—including Hong Kong and Taiwan—to facilitate their immigration for education and employment. Consequently, this study endeavors to identify a general pattern and plausible conditions that underpin the promotion of school-to-work transition policy regimes in a migration context. Using case-based analysis and the Most Different Systems Design (MDSD), secondary data were collected for the analysis. The findings reveal that, despite markedly differing political systems, both jurisdictions adopted a school-to-work policy regime in response to comparable conditions: the demographic changes, the influx …

Sexuality-Related Lexical (In)Visibility In Asian Englishes: A Corpus-Based Study Using The International Corpus Of English (Ice), Jess V. Mendoza, April N. Salvador, Teri An Joy G. Magpale

Journal of English and Applied Linguistics

This study examines the visibility and invisibility of sexuality-related terms in four Asian Englishes using data from the International Corpus of English (ICE). Drawing on Wilkinson’s (2022) sexuality-related lexical set and informed by scholarship on heteronormativity, the study analyzes the proportional visibility of 19 target lexemes across Englishes in Hong Kong, the Philippines, Singapore, and India. The findings show that only a small subset of terms (gay, lesbian, same sex, sexual preference, bisexual, and sexual orientation) appear in the corpora, and even these occur at low frequencies. Among these, gay emerges as the most recurrent. The remaining terms are not …

An Empirical Investigation Into The Semantics Of The Polish Modal Musieć [Must] With Aspect And Negation, Leszek Szymański

Khazar Journal of Humanities and Social Sciences

The present paper makes an attempt to employ concepts developed in philosophy and logic in order to explain natural language phenomena. The study centers on the meanings of the Polish modal verb musieć in relation to aspect and negation. It uses authentic language samples excerpted from Narodowy Korpus Języka Polskiego [The National Corpus of Polish]. It adapts the model of the semantic field of modal expressions (Kratzer, 1991) to disambiguate the modal, focusing on the characteristics of the conversational backgrounds that the speaker evaluates in expressing their modal evaluation of an event. The study proposes that the lack of modality-aspect …

Exploring The Capabilities Of Generative Ai In Supporting Diagnostic Test Accuracy Reviews, Amal Hamed Alharbi

Journal of King Abdulaziz University: Computing and Information Technology Sciences

The identification of relevant studies is a critical and time-consuming component of conducting Diagnostic Test Accuracy reviews. Traditionally, this process relies on manual screening and evaluation of large volumes of literature. This study investigates the use of generative artificial intelligence, specifically OpenAI's ChatGPT, to assist in identifying and classifying relevant studies in Diagnostic Test Accuracy reviews. We applied ChatGPT and a traditional Support Vector Machine model across four Diagnostic Test Accuracy reviews and evaluated their performance using precision, recall, and F1 score. ChatGPT achieved an average recall of 85.18% and F1 score of 78.97%, outperforming SVM in recall and overall …

Investigating The Effects Of Ai-Mediated Language Instruction On Linguistic, Affective, And Autonomy-Related Outcomes Among English Language Learners, Raniah Hassen Kabooha

Journal of King Abdulaziz University: Computing and Information Technology Sciences

Artificial intelligence (AI) has increasingly been integrated into language education; however, empirical evidence regarding its effects on both linguistic and affective outcomes among English as a foreign language (EFL) learners remains limited, particularly in higher education contexts. This study investigated the impact of AI-mediated instruction on English language proficiency, language motivation, language anxiety, and learner autonomy among university-level EFL students. An explanatory sequential mixed-methods design was employed involving sixty first-year female EFL students in Saudi Arabia who were assigned to either an experimental group receiving AI-assisted instruction or a control group receiving traditional instruction over a ten-week period. Quantitative data …

Efficiency Parameters Of Forensic Dna Markers And Genetic Diversity In The Iraqi Population, Dhuha Salim Namaa, Majeed Arsheed Sabbah

Muthanna Medical Journal

Short tandem repeats (STRs) are highly polymorphic forensic DNA markers widely used in population genetics, paternity testing, forensic genetics, and human identification. In this research we aimed to provide a comprehensive evaluation of STR alleles as forensic markers and study genetic diversity across five major regions in Iraqis. Collection of buccal swab samples from 1345 random unrelated Iraqis from different cities representing the north, west, east, south, and center of Iraq were chosen for analysis of population and forensic parameters, involving DNA extraction, PCR for amplification, and capillary electrophoresis by using a genetic analyzer. In addition, study the genetic diversity …

The Linguistic Content Of Educational Images In The "Lughatī" Book For The First Grade Of Primary School An Analytical Study In Light Of Fillmore’S Frame Semantics Theory, Fahad Bin Hammād Al-Tamimi

University of Tabuk Journal for Humanities and Social Sciences

This study aimed to identify the characteristics of the conceptual linguistic content presented by the educational images included in the first part of the textbook My Language, prescribed for first-grade primary students in the Kingdom of Saudi Arabia, in light of the principles of Frame Semantics Theory and Semantic Field Theory. The research adopted a descriptive-analytical approach, and the researcher designed a content analysis instrument to examine the linguistic content of educational images. In constructing this instrument, clarity of analysis units and multiple levels of observation were ensured, encompassing visual elements, their linguistic attributes, potential actions, frame-based semantic relations, and …

English Faculty Members’ Perception And Attitude Toward The Use Of Chatgpt By English Language Teaching In Higher Education In Saudi Arabia, Wjoud Hussain Almadani

University of Tabuk Journal for Humanities and Social Sciences

Objectives: Artificial intelligence (AI) driven ChatGPT is an innovative transformation tool in the rapidly evolving educational landscape. This study aimed to understand faculty members' perspectives and attitudes toward using ChatGPT for English language teaching in Saudi Arabia, particularly in Najdi rural areas. Method: The study employed a survey-based quantitative research design involving English-language faculty members in Saudi Arabia, particularly at Shaqrah University. Result: Despite having a mixed opinion on the willingness to use ChatGPT in English language teaching, participants have identified several applications of ChatGPT, such as translation and vocabulary, creating presentations, preparing exam and quiz questions, and creating activity …

Roots Or Resources?: Understanding Latino Student Leadership In Higher Education, Kelly Parra

Honors Theses

For the purpose of this study, Latino/a refers to individuals who are from Latin America or of Latin American descent. The term Latino/a is used because it captures individuals from a variety of Latino American cultural backgrounds and is not limited to a single national origin or ethnic subgroup (Pratt Institute Libraries, n.d).

Student leadership development is often fostered with involvement in student organizations, leadership programs, mentorship opportunities, and other institutional resources provided through higher education (Lebrón et al., 2017). However, for many students’ Latino/a leadership-related skills may begin developing long before entering college through family responsibilities, cultural experiences, and …

Can Climate Risk Disclosure Improve The Carbon Performance Of High-Carbon Enterprises? Empirical Evidence From China, An Zeng

Double Helix Methodology

With growing global concern over climate risk, high-carbon enterprises are assuming an increasingly critical role in strengthening climate resilience and fostering low-carbon development. However, how climate risk disclosure shapes their carbon performance—specifically through what mechanisms and pathways—remains a pivotal yet underexplored question. To address this gap, this study constructs a panel dataset comprising Chinese listed high-carbon companies over the period 2006–2022 and employs a two-way fixed-effects econometric model to assess how climate risk disclosure affects carbon performance while investigating the underlying mediating channel. The empirical results provide robust evidence that enhanced climate risk disclosure improves the carbon performance of high-carbon …

Ai-Driven Arabic Linguistics For Autism Spectrum Disorder: A Systematic Review And Conceptual Framework, Jamal K. Abbas, Israa Abed Jawad, Qamar Ali Abdulridha, Haytham Falih Hassan, Dena Qusay Alrawi, Ula Kamal Abdulkadir, Amal Hassan J. Al-Bazzaz, Riyam Zaid Alameri

Al-Nisour Journal for Medical Sciences

ASD is a complicated neurodevelopmental condition where diagnosis and intervention still depend on subjective behavioral observation. These challenges, however, are greater in Arabic-speaking contexts with scant, standardized diagnostic tools, limited linguistic resources, and a broad application of AI solutions developed primarily for English language data. This paper implements a systematic review of a conceptual framework that uses computational linguistics, NLP, and AI to support ASD early screening and speech-language intervention within the Arabic-speaking population. Rather than reporting empirical findings, the paper synthesizes recent peer-reviewed literature to identify linguistically-anchored ASD-related markers suitable for computational analysis, encompassing echolalia, atypical pronoun usage, pragmatic …

Glucose-Lowering Effects Of Epigallocatechin Gallate And Metformin In Diabetic Zebrafish Models: A Systematic Review And Meta-Analysis, Dinda Ayu Permatasari, Abdul Khairul Rizki Purba, Maftuchah Rochmanti, Rizky Alvian Adi Kurniawan, Shilvi Haliza Pratiwi

Folia Medica Indonesiana

Metformin is widely recognized as an effective glucose-lowering agent for type 2 diabetes mellitus, while epigallocatechin gallate (EGCG) has exhibited promising antidiabetic and antioxidant properties in experimental settings. This systematic review and meta-analysis aimed to assess the impact of EGCG and metformin on blood glucose concentrations in diabetic zebrafish models and to synthesize the related metabolic and mechanistic findings. The protocol was registered with PROSPERO (CRD420261461237) and the review was conducted in accordance with PRISMA 2020 guidelines. Comprehensive searches were performed in PubMed/MEDLINE, Scopus, Web of Science, and Embase for in vivo zebrafish studies published from January 2010 to August …

Melodrama And The Ecological Imagination: K-Dramas And Thai Lakorns As Instruments Of Soft Environmental Diplomacy, Antonio P. Contreras

Asia-Pacific Social Science Review

This paper examines how Asian serialized dramas, particularly Korean television dramas (K-Dramas) and Thai Lakorns, function as cultural texts that shape ecological imagination within the Philippine media environment. Using interpretive visual-textual analysis of Crash Landing on You, My Mister, 2gether: The Series, and Bad Genius: The Series, the study explores how visual aesthetics, emotional atmospheres, and narrative structures encode environmental values such as balance, restraint, and care. Rather than measuring audience impact, the paper interprets Filipino online audience commentary as illustrative reception discourse reflecting how viewers emotionally interpret these mediated landscapes. Anchored in theories of soft power, cultural proximity, and …

Russian As A Lingua Franca In A Security Cooperation Context: Designing Career-Oriented Language Training Programs, Daniel Medford

Russian Language Journal

As Slavic language programs seek to align their curricula with workforce needs, the role of Russian and other Slavic languages in military and government service presents unique challenges and opportunities. This paper examines how linguistic training, particularly in Russian, can be better structured for students at American universities and colleges who wish to pursue government and security-related careers. Drawing on 30 interviews with native and non-native Russian speakers serving in the U.S. Army, this study explores the implications of using Russian as a lingua franca for U.S. military cooperation with former Soviet states. Given the political sensitivities surrounding the Russian …

Building An Alumni Network: Strategies And Benefits, Emily Johnson, Elena Carmichael

Russian Language Journal

This article explains how to build an alumni network and describes the benefits of such initiatives. Echoing the 2024 “Report on English Majors’ Career Preparation and Outcomes” prepared by the ADE Ad Hoc Committee on English Majors’ Career Preparation and Outcomes, it argues that providing students with regular opportunities to hear from and interact with program alumni offers tangible benefits in terms of career preparation. By attending Zoom and in-person alumni career talks, students can learn about the diverse range of jobs where language and literature majors can achieve success. The chance to speak one-on-one with an alumnus/alumna with similar …

Operational Risk Assessment Of Ship To Shore Petroleum Transfer Using Fuzzy Rule-Based Bayesian Networks, Ayman F. Alghanmi

Journal of King Abdulaziz University: Marine Science

Petroleum ports represent critical infrastructure in global energy supply chains, where operational risks during ship-to-shore transfer operations can lead to catastrophic consequences including environmental damage and human casualties. Despite rigorous safety protocols, these facilities remain vulnerable to operational hazards in dynamic maritime environments. This research aimed to develop and apply a hybrid Fuzzy Rule-Based Bayesian Reasoning (FRBBR) model to identify, evaluate, and prioritize operational hazards during crude oil transfer operations at petroleum port berths, with a case study conducted in Saudi Arabia, addressing the challenge of risk assessment where historical data is limited.
The research employed a mixed-methods approach combining …

Social Complex Systems In Virtual Thirdspaces Of Global Education: Sites Of Structural Inequalities And Radical Pedagogical Possibilities, José Luis Jimenez-Figarotti

Electronic Theses and Dissertations 2020 - Present

While Collaborative Online International Learning (COIL) and Virtual Exchange (VE) are celebrated as democratizing tools fostering intercultural understanding, this techno-utopian narrative obscures a complex reality: the virtual classroom is a contested social field where global inequalities are reproduced and amplified. This dissertation interrogates this paradox, exploring how structural inequalities, digital divides, and epistemic hierarchies are negotiated within the Virtual Thirdspace of global education. Integrating Structural Inequalities (Galtung, 1969; Farmer, 2004; Tilly, 1998; and Young, 2008), Critical Environmental Justice (Pellow, 2018), Intersectionality (Crenshaw, 1989), World-Systems Analysis (Wallerstein, 1974), and Thirdspace theory (Soja, 1996), the study examines this terrain as both a …

Designing Arabic Grammar Curricula For Non-Native Speakers In Light Of Contemporary Pedagogical And Linguistic Trends, Maher Dakhil Allah Alsaedi

University of Tabuk Journal for Humanities and Social Sciences

The study aims to examine the design of grammar curricula in teaching Arabic to non-native speakers in terms of contemporary pedagogical and linguistic trends. It explores the linguistic, pedagogical, psychological, and cultural aspects that underlie such a design, the organization of grammatical information in the curriculum, and the methodological criteria that are relevant to the use of interactive teaching strategies and intelligent technology as complementary resources in the design of grammar curricula. The methodology of the study was based on a descriptive-analytical approach that draws on a systematic analytical review of relevant pedagogical and linguistic literature. The findings of this …

Translanguaging Practices And Speaking Anxiety Among Saudi Efl University Students, Hatim Abdulhadi Masoudi

University of Tabuk Journal for Humanities and Social Sciences

Foreign language learning anxiety remains a critical affective variable influencing learners’ performance in English as a foreign language (EFL) classrooms. This study examined the association between translanguaging as a pedagogical strategy and foreign language anxiety among Saudi university students. Adopting a quantitative descriptive-correlational design, data were collected from 200 undergraduate EFL students using a structured questionnaire. While the study design allowed for correlational analysis, the individual participant data required to compute a correlation coefficient between the primary constructs was not provided in the report. Descriptive analyses showed that students who reported greater exposure to translanguaging-based instruction also reported lower anxiety …

A Case Study Of Sport And Racism In Australia: A Qualitative Document Analysis, Vegneskumar Maniam, Kristy O’Neill

Asia-Pacific Social Science Review

Australia is well known as a ‘sporting nation’ with outstanding elite sporting achievements and grassroots-level sports participation. The reality for Australia’s First Nations people and those from Culturally and Linguistically Diverse (CALD) backgrounds, however, tends to differ from the mainstream Australian population. One of the contributing factors being argued within this paper is the prevalence of historical and contemporary racism in Australian sport. This study focuses on four of Australia’s most popular community-participation sports, including Australian Rules Football (ARF), Cricket, Netball, and Swimming. Using a Qualitative Document Analysis method, this research investigates both primary and secondary sources for instances of …

The Way Perceived Justice Affects Environmental Policy Support, Cholnapa Anukul, Kanang Kantamaturapoj

Asia-Pacific Social Science Review

Perceptions of justice have been widely discussed as an important lens through which individuals interpret social experiences and evaluate public policies. This exploratory qualitative study examines how perceived justice, particularly Belief in a Just World (BJW), is associated with attitudes toward support for environmental policy among undergraduate students aged 18 years or older recruited from higher education institutions (HEIs) in Bangkok, Thailand. An online screening survey was used to identify students with relatively high and low levels of Personal Belief in a Just World (PBJW) from four HEIs, followed by in-depth interviews with 21 participants. Reflexive thematic analysis was employed …

Generative Endurance Logic: An Axiomatic Framework For Reasoning About Outcome-Generating Objects Under Constraints, Hafiz Burhan Ul Haq, Muhammad Nauman Irshad

Neutrosophic Systems with Applications

This paper introduces Generative Endurance Logic (GEL), a formal framework for studying objects through the outcomes they can produce. In many cases, an object cannot be judged only by a fixed truth value, score, or utility value. A rule, model, action, or strategy may behave well in one situation but fail when the context changes or when small perturbations occur. GEL addresses this issue by treating each object as a generator of outcomes. Each object a is linked to a generation map Ga:X×Ω→Y, where X is the context space, Ω is the …

Interval-Valued Neutrosophic Dombi Bonferroni Mean Aggregation Operators In Medical Diagnosis And Sustainable Energy, Maryam Faisal, Muhammad Nadeem, Muhammad Kamran

Neutrosophic Systems with Applications

Medical diagnosis is one of the most difficult fields in which decisions must be made due to the fact that medical information often has characteristics of uncertainty, incompleteness, imprecision and even contradiction. Traditional aggregation and decision-making methods are often not well suited to such complexities, and may result in less reliable diagnostic outcomes. In order to overcome these drawbacks, the authors propose a new approach using a novel representation of Interval-Valued Neutrosophic Sets (IVNSs), the Dombi operational laws, and Bonferroni Mean (BM) aggregation operators. The proposed framework is specifically aimed at coping with uncertainty, indeterminacy and falsity all at once …

An Interactive Multi-Objective Programming Approach For Optimizing Fully Trapezoidal Spherical Fuzzy Linear Programming Problem With Application, Sultan S. Alodhaibi, Hissah Ibrahim Almuzini, Hamiden Abd El-Wahed Khalifa

Neutrosophic Systems with Applications

In this paper, a linear programming framework with completely uncertain parameters is investigated by employing trapezoidal spherical fuzzy numbers (TrSFNs). The proposed formulation incorporates a spherical fuzzy (SF) decision environment in which the optimization process simultaneously maximizes the degree of positive membership while minimizing the corresponding neutral and negative membership degrees. By utilizing the concept of the α -cut associated with TrSFNs, the original fully fuzzy linear programming problem is transformed into an interval-valued linear programming model with confidence levels. To rank and compare the resulting interval objective values, an interval ordering approach based on the decision maker's preferences—considering the …

Discourse Representation Of Self And Other In The 2020 Trump-Biden Presidential Debates, Victor Babajide Ogunleye, Adesina B. Sunday

Journal of English and Applied Linguistics

Presidential aspirants in the United States engage in debates during campaigns as a medium of enlightening the electorate. Existing studies on the American presidential debates have largely focused on politeness, rhetoric, syntax, and gender, with little attention to the strategies employed to construct the self and opponent(s). Therefore, this research investigates the discourse representation in the presidential debates between Trump and Biden using van Dijk’s socio-cognitive model of critical discourse analysis. Ten excerpts were purposively selected for their relevance in illustrating representation strategies. The analysis revealed positive self-representation and negative other-representation. Positive self-representation featured the self as competent, honest, altruistic, …

Combination Of Using Chatgpt And Quizlet To Learn Vocabulary: A Study Of Learners’ Perceptions, Uyên Tràn Như Lê, Huyen Diem Bich Bui

Journal of English and Applied Linguistics

Although vocabulary learning is essential for reading comprehension, many students encounter challenges in personalizing their learning due to limited access to supportive tools or techniques. The integration of digital learning platforms and artificial intelligence (AI) offers new possibilities for addressing this issue. The combination of Quizlet and ChatGPT 5.0 (free version) provides a promising solution for vocabulary learning. However, there remains limited research, especially in Vietnam, on how students perceive AI-assisted vocabulary learning. This study examines how 107 pre-intermediate-level non-majors at a university in Ho Chi Minh City perceive the combination of Chat GPT and Quizlet for vocabulary learning in …

Online Translation Revisited: An Embedded Linguistic Resource In Emi?, Michael Groves, Lisha Yu

Journal of English and Applied Linguistics

It has now been over 10 years since the implementation of neural network-based online translation, allowing students to use English as a medium of instruction (EMI) context free and ubiquitous access to high-quality automated translation. In this time, the quality and ubiquity of the technology have increased dramatically. However, there has been little investigation into EMI students’ perceptions of this development. This study reports the outcomes of discussions with approximately 15 students in a focus group format at a Hong Kong Liberal Arts University, where students whose first language is not English discussed their use of online translation in their …

Writing – Écriture, Peter Goodrich

Articles

This is the twentieth article in this series (and the fifth in volume 77).

Exploiting Uncertainty Of Computational Methodology In Optimizing User Interface In Human-Computer Interaction, Nada Mohamed, Alshaimaa A. Tantawy

Neutrosophic Systems with Applications

Human-computer interaction (HCI) evaluation and optimization of user interfaces (UIs) constitute a complex multi-criteria decision-making challenge, marked by conflicting evaluation dimensions, subjective expert judgments, and inherent uncertainty in user experience assessment. Traditional evaluation approaches, such as heuristic expert reviews and user satisfaction surveys, rely on sharp, binary classifications that fail to capture the gradual and overlapping nature of human cognitive and affective states. This limitation necessitates a more robust uncertainty-aware methodology that can model the true complexity of HCI evaluation. This paper proposes a hybrid mathematical model that integrates various Multi-Criteria Decision Making (MCDM) techniques of Entropy, and Simple Additive …