Ascendens Asia Journal of Multidisciplinary Research Conference Proceedings
The Ascendens Asia Journal of Multidisciplinary Research Conference Proceedings (AAJMRCP) is a collection of abstracts of research papers presented during Multidisciplinary Research Fests (MRFs), Joint Multidisciplinary Research Conferences (JMRCs), and Joint Multidisciplinary Conferences Plus (JRMCs+) mainly organised by Ascendens Asia Singapore in collaboration with various institutions and learned societies. NOTE: AAJMRCP will be replaced by the Ascendens Asia Journal of Multidisciplinary Research Abstracts (AAJMRA)
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Gen Z-Level of Behavioral Competencies and Implication on Corporate Setting
Generation Z refers to the generation born between 1997-2012, following millennials. This generation has been raised on the Internet and social media, with some of the oldest finishing colleges by 2020 and predicted to bring a drastic change in the workforce. Insider Intelligence has been tracking Gen Z's characteristics, traits, values, and competencies to develop in-depth statistics, facts, and strategies targeting what will soon become the largest cohort of employees or workers. As Gen Zers are about to step into the workforce, the impact of their entry will be swift and profound, its effects rippling through the workplace, retail consumption, technology, politics, and culture. Radically different than Millennials, this generation has a unique perspective on careers and how to define success in life and the workforce. Recent studies affirm that this generation possesses advanced digital tools and technology skills, comfort with analytics and data, business management and design, and creative skills. These skills elevate the generation's competencies to a higher level. In fact, by the end of this decade, workplaces are expected to imbibe vast differences to harness the distinct advantages this generation will bring to the productivity level in the Philippine corporate setting. Thus, this research intends to study Generation Z's level of behavioral competencies, which is mapped out to personal qualities in the form of knowledge, aptitude, attitude, traits, and motives and its potential impact on the future of the Philippine Corporate setting. The result indicates Gen Z's attitude, which includes cultural sensitivity, emotional receptiveness, optimism, and integrity, shows a very high level of competency. It also shows no significant difference in behavioral competencies related to the Gen Z year level. As such, this implies that Gen Z can create a diverse and inclusive environment after a significant reorganization that brings together different cultures, ideas, and experiences. They can identify creative approaches to develop workforces that benefit from diverse strengths. Lastly, this study was able to validate Gen Z's competency in the area of design and creative skills.
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Knowledge and Perception of Students on Caloric Recommendation and Calorie Posting in Fast Food Restaurants
Obesity is a global problem with many factors, like reckless eating, especially in highly accessible fast-food meals. Consumers are unaware of the high-calorie meals, and caloric-menu posting has received attention from many countries. However, in the Philippines, little research was dedicated to assessing the consumers' knowledge of calories and perception of caloric posted on the menu. An online survey used 164 random participants from 4 colleges from different departments of different year levels. Mann-Whitney-U and Kruskal-Wallis-H test was used to assess significance. Most students thought that inactive adults have a lower caloric-recommended-energy requirement. Most students reported they are not knowledgeable enough about daily energy requirements to make a lower caloric meal choice, which is probably why most of them responded that the calorie count of foods at the point of purchase in fast food would be beneficial. More than half of the respondents will likely dine in a fast food with caloric posting on menus and will eat slightly lower caloric meal food. Most respondents consider the food price and do not focus more on the caloric content. Two-thirds of students Agree or Strongly-agree on this kind of legislation. Twenty-five percent answered that it is entirely the government's responsibility to spearhead this legislation campaign. Mandating a caloric menu in fast food is a robust policy tool promoting a healthy lifestyle. Improving the caloric information knowledge helps fast-food consumers choose lower-caloric meals. Adopting this type of low-cost policy should encourage policymakers to adopt this law.
Transformative Experiences and its Effect on Social Entrepreneurial Intention of Undergraduate Students
The rise of more complicated social problems, economic breakdown, and the global threat of the COVID-19 pandemic are expected to change how entrepreneurs do business. Social entrepreneurs, a kind of entrepreneur and considered key players in addressing economic and societal challenges, are now faced with even greater pressure and responsibility. However, the motivations of social entrepreneurs to engage in this social undertaking remain problematic. This study aims to assess the mediating effect of social opportunity recognition on the relationship between transformative experiences and social entrepreneurial intentions (SEIs). Its research designs were quantitative with a combination of descriptive, correlational, and causal-explanatory. The study's research locale was the selected colleges and universities located in Manila City, Philippines. Non-probability and convenience sampling designs were utilized, and the methods of data gathering were through a survey questionnaire. The method of data analysis was partial least square structural equation modeling using SMART PLS3.0. A total of 100 students participated in the study, 61% male and 28% aged 21. The study's findings revealed that all paths have significant positive relationships, transformative experiences, social opportunity recognition, and SEIs, having a p-value> 0.05. Social opportunity recognition and SEIs have the strongest positive relationship. Moreover, social opportunity recognition partially mediates the relationship between transformative experiences and SEIs. Its total, direct, and indirect effects were all statistically significant. Therefore, the study concluded that students' experiences during the COVID-19 pandemic significantly impacted their social opportunity recognition and SEIs. The findings suggest that transformative experiences play a crucial role in shaping students' perceptions of social opportunities and their overall SEIs. Future researchers may consider further exploring the specific mechanisms through which transformative experiences influence social opportunity recognition and SEIs and add other variables that may affect SEIs.
Proposed Training Program of Music Professionals in Hetao College Inner Mongolia
In recent years, the teaching activity of "non-legacy on campus," which inherits intangible cultural heritage, has been carried out nationwide. As the national intangible cultural heritage of Bayannur, a folk song of the Han nationality in western Inner Mongolia, Hetao music "Pa Shan Diao" has unique artistic value and profound cultural connotation, which other creative forms cannot replace. Introducing "Hetao music" into the campus and classroom is of positive significance to the development of aesthetic education and the inheritance of intangible heritage in this area. This paper investigates the current situation of Hetao music teaching activities in Hetao College. Through literature, interviews, and a questionnaire survey, 391 students in Hetao College were surveyed, and five teachers were interviewed. The bottleneck of Hetao music teaching development in Hetao College is analyzed, and some reasonable suggestions are put forward for practical teaching problems. The research found that the following aspects raised the existing problems: There are some areas for improvement in the curriculum of Hetao music in the school. Students pay more attention to whether the curriculum is close to future practicality. People lack awareness of cultural heritage protection and lack effective protection mechanisms. The government only pays attention to excavation, not inheritance. It only puts a little time and energy into the intangible cultural heritage campus, resulting in the intangible cultural heritage not being inherited from the school. The heavy pressure of teaching in schools and the pressure of students' studies lead to problems in the inheritance and protection of intangible cultural heritage from teaching content, teaching materials, teaching evaluation, faculty, and education system. As the vane of the public, the media is the primary channel for the public to know the latest social trends and information. Still, there are few reports on intangible cultural heritage. Because of the above problems, the article gives the following suggestions: On the other hand, the government attaches importance to cultural heritage. Further, it fulfills the responsibility of educational heritage, incorporating intangible cultural heritage into school-based textbooks and local art education. School teaching content should emphasize teaching cultural core and practice's role, and theory cannot be divorced from practice. Improve the teaching evaluation system and evaluate students from multiple angles. Strengthen teacher training, and take measures to improve teachers' professional skills. Paying more attention to society cannot only be inherited and protected by schools but should be the responsibility shared by the whole community. Schools should also take the initiative to integrate into society, intensify publicity and listen to the opinions of all parties.
Prediction of Successful Home-School Relationship Factors in Anhui Province
As the concept of education is constantly updated, single-school education can no longer meet the needs of the new era of education, and the joint participation of society, school, and family has become an essential trend in the development of global education. Building a successful home-school relationship can only achieve a "win-win" situation for schools, families, and society. The relationship between home and school in primary and secondary schools in Anhui Province is generally harmonious. However, there are also some problems, mainly due to the large population, high mobility, and complex family structure in Anhui Province. The researcher analyzed the social, school, and family factors, referred to a large amount of literature, used quantitative analysis, used questionnaires as the source of data collection, used frequencies and percentages to describe the profile of respondents' parents and teachers; used statistical analysis using weighted mean and ranking, ANOVA, linear regression analysis, and others. The survey results showed that the respondents agreed on all factors affecting the home-school relationship. Parent demographic variables did not differ significantly for school factors when grouped by demographic variables. In contrast, parental education level, occupation, and net monthly income differed significantly for social and family factors. There was no change in the teacher demographic variables for assessing the factors affecting the home-school relationship. Based on the analysis of the survey findings, this researcher attempted to identify the factors influencing successful home-school relationships in Anhui Province and proposed recommendations for optimizing the factors of home-school relationships in terms of practicality and operability, respectively, from the school, family, and social aspects.
The Learning Style and Effectiveness of Blended Teaching Mode for Non-English Majors
With the impact of the information age and the COVID-19 epidemic, blended teaching has become a study focus at home and abroad. Blended teaching, which integrates traditional classroom instruction with online learning, has increased worldwide. It gives learners more chances to interact and discuss with peers, thus improving learners' learning effectiveness. In blended teaching environments, learners also generate various learning data when they conduct online learning. Through the analysis of online learning behavior data, students' learning styles can be summarised, and the learning effects of learners can be understood so that teachers can better carry out the teaching process and implement teaching strategies. This study selected 202 sophomore non-English major students in Sanquan Medical College as the research participants. The questionnaire explored the correlation between learning style and learning effectiveness under blended teaching. Quantitative data were analyzed by SPSS software. There are three objectives of this dissertation. 1) Assess the learning styles in learner involvement, learner perception, perceived cooperation and interaction, teachers' help, and learner's technical skill. 2) Assess the effectiveness of blended teaching mode for non-English majors regarding personal development and attitude toward English learning. 3) Test the relationship between assessment in learning styles and assessment in the effectiveness of blended teaching mode for non-English majors. This research shows that the learning style in terms of teacher's help is in the first rank; students get lots of support from their teachers. They prefer to learn English with the teacher's help. The learning style in terms of the learner's technical skill is the lowest rank. Students still need to become more familiar with online learning, and their technical skill is to be improved. The blended teaching mode is beneficial for non-English majors' personal development. Moreover, students' attitude toward English learning under blended teaching mode is also agreeable. The relationship between assessment in learning styles in learner involvement, learner perception, perceived cooperation and interaction, teachers' help, and learner's technical skill and assessment in the effectiveness of blended teaching mode for non-English majors in terms of personal development and attitude toward English learning is significant. The higher the assessment of learning styles in terms of learner involvement, learner perception, perceived cooperation and interaction, teachers' help, and learner's technical skill, the higher also the assessment of the effectiveness of blended teaching mode for non-English majors in terms of personal development and attitude toward English learning. Students learning style is significantly related to the effectiveness of blended teaching mode for non-English majors. Teachers can set up different teaching methods to meet students' various learning styles, increasing students' interest in English and actively involving them in English learning.
Project Learning Methodology Through Social Media Platforms
With the economic development of various countries, the popularity of wired networks and other infrastructure, the Internet is also widespread, and the price of smartphones is becoming cheaper and cheaper. Young people can get information and communicate with each other through various new media. Traditional teaching methods have changed from classroom blackboards to various platforms on the Internet. This learning method is not limited by time and space, and learning becomes fragmented from centralized—increasingly, young people like this way of learning. Especially during the COVID-19 pandemic, more groups use online learning channels. The wide application and popularity of social media in learning increase the channels for learners to obtain learning resources, improving the learning effect. The rapid development of social media provides new opportunities for online learning. Project learning takes the situation or problem close to the real world as the learning background, crosses disciplinary boundaries, emphasizes the comprehensive application of knowledge, and conforms to the cognitive law of learners, which is a meaningful way to cultivate students' core literacy. In practice, there are some problems in project learning. These problems are insufficient learning support, students failing to adapt to the project, blind methods, teaching content that is not well-implemented, and project results that do not reflect the learning effect. These affect the implementation and promotion of project learning. Existing research shows that the Internet and information technology make teaching breakthroughs the limitation of time and space. The media, especially the combination of online social media and project learning, created a more abundant practical technology for learning and an interactive environment for learners to share, create, and apply knowledge. The creation of products provides an excellent condition to promote students' learning. Mobile social media applications have a broad user base, and their functions and features are compatible with project learning, which can meet the needs of online project learning and provide new ideas and methods for solving the above problems. Based on this, this study takes social media online learning as the research scenario. After combing and analyzing the existing research and theories at home and abroad through the implementation of the questionnaire, this study explores the influence mechanism of the use of social media on the learning effect of project-based learners. It is found that social media significantly positively impacts learners' interaction with other learners, faculty, and course content. The use of social media will enhance learners' engagement in the process of project-based learning and their satisfaction with the experience. Learners interacting with other learners and the staff will also significantly positively promote learners' participation. However, this does not affect the learners' cooperation and willingness to learn. Moreover, the interaction between learners and contents and its opposite dramatically affects the learners' active cooperation and willingness to learn but does not significantly influence learners' participation; Learners' willingness to actively cooperate in learning has a significant positive impact on learners' participation. Learners' participation has a significant positive impact on learners' satisfaction with the project-based learning experience and the final learning effect. Learners' satisfaction with their learning experience will also positively affect their learning outcomes. In addition, the test of mediating effect in the model found that the interaction between learners and learners and between learners and faculty partially mediated between social media use and learner engagement. Learners' engagement partially mediates the relationship between social media use and learners' satisfaction. Learners' satisfaction also partially mediates the relationship between participation and learning outcomes.
Development of Adult Education in Nanchang City China
In China, adult education is an essential auxiliary education besides primary education, which plays an important role and significance in improving people's literacy and social labor productivity. Adult education is very suitable for adults as a relatively cost-effective type of education. It can also help adults obtain better development and appreciation spaces and realize their career planning. However, from the perspective of practical development, adult education is more aimed at labor groups with lower education, resulting in adult education in the entire education system. The marginalization trend has weakened adults' enthusiasm to receive adult education, so it is necessary to strengthen relevant research on adult education. This paper is mainly divided into five chapters to carry out the research. The first chapter mainly introduces the basis of the research of this paper, including the research background and purpose. The second chapter mainly summarises the literature related to adult education in China, from the development history of adult education, the theory of adult education, the development strategy of adult education, and others. The third chapter mainly introduces the methods and tools of the dissertation research. The fourth chapter mainly focuses on motivation factors (X1), curriculum factors (X2), cost factors (X3), and achievement factors (X4), combined with specific data to analyze and demonstrate. The fifth chapter mainly summarises the paper's core and draws corresponding analysis conclusions.
A Proposed Strategy to Strengthen Ordos Traditional Music Culture
There were four (4) colleges and universities in Ordos. Colleges and universities will become an inevitable trend under the impetus of "cultural power." The study has five objectives: first, to understand the degree of familiarity with traditional music culture and acceptance of education among college students in the Ordos area. Second, it studies the digging and sorting of traditional music cultural resources by teachers in colleges in Ordos, guides local colleges and universities in Ordos to strengthen the consciousness of protecting and inheriting local culture, and profoundly excavates the value connotation of traditional music culture. Third, it provides a case study for local colleges and universities to inherit and apply local music culture. Fourthly, the teaching strategy of applying the mode of the local cultural heritage system in the local colleges and universities of Ordos. Fifth, through the practice -- theory -- application curriculum system construction and personnel training model research, to provide reference strategies for serving local culture. Literature review, survey method, data analysis method, and case study method were used to conduct statistical analysis on the questionnaire data and select excellent cases of music culture inheritance in colleges to summarise their curriculum setting and teachers' scientific research achievements. The analysis of this study shows that most college students are familiar with and interested in the traditional music culture of Ordos. Secondly, some college teachers have strong enthusiasm for inheritance, but some colleges and universities lack attention to this field of cultural inheritance. Thirdly, this paper takes the Ordos Institute of Applied Technology as a typical case to analyze the data of its curriculum, paper publication, scientific research achievements, and practice base construction. Fourthly, by analyzing the courses of Ordos' traditional music culture, it is known that some colleges have a systematic curriculum system. However, some colleges still need such courses, which will lead to different degrees of cognition of students in different colleges on traditional music. Fifth, through a case study in ordos application technology college, "teaching practice base construction, schools and local cooperation, cooperation with art groups, the application of teaching theory and practice combination, consolidate the classroom teaching achievements at the same time, for the Ordos art group develop the music talent, service, local culture, has obtained the sound effect. So, ordinary traditional music culture courses should be set up in colleges. Secondly, teachers should be encouraged to pay more attention to traditional music culture and deeply explore the value connotations of traditional music culture. The third is to promote the excellent inheritance of Ordos' traditional music culture methods. Fourth, the traditional music inheritance teaching strategy suggestions should be strengthened. Fifth, it is suggested that colleges should establish a cooperative mechanism with local government institutions and cultural institutions.
The Online Learning Satisfaction Among Students of Jining Normal University: Inputs to Learning Management System
Under the background of global informatization, multimedia and network technology are rapidly changing people's lives and learning styles. As a new teaching mode, online education allows teachers to fully use various network resources to provide services for distance education. It constructs a learner-centered teaching mode and optimizes teaching resources to the maximum. With the continuous development of online learning, student satisfaction has gradually become an important indicator for measuring the learning effect. Determining the factors that influence online learning satisfaction among college students is of great significance for improving online learning. By a review of the literature, this study finds that the primary attributes of college students, resources, platforms, teachers, school facilities, and interactions relating to online courses affect the online learning satisfaction of college students. Four hundred questionnaires were distributed in this study, and then SPSS and Excel were used to sort out and analyze the data. The study finds that the college students' grades, online course resources, platform, and interaction significantly impacted their online learning satisfaction. In contrast, teachers and school facilities had no significant impact on that. The influence of grades owes to the differences in computer operation skills of college students. Hence, it is necessary to strengthen students' autonomous learning ability and information literacy. For learning resources, it is proposed that the practicality and richness of course content be ensured. Also, teachers should provide resources according to the actual needs of students. Given the course platform, the study suggests that operators should do an excellent job in the maintenance of the server, improve the configuration of the platform services, and improve the operation speed of the website to ensure its stable accessibility. As for course interaction, this study suggests that teachers should actively adopt different ways to enhance the interaction to make up for the adverse effect of teacher-student separation in online learning.
The Effect of Experiential Teaching Method on Music Appreciation
In China, the outline of the national medium - and long-term education reform and development plan clearly states that improving teaching quality is the core task of education development. It is required to "increase teaching investment and deepen teaching reform." Offering music appreciation courses is irreplaceable in cultivating students' artistic accomplishment, cultivating noble sentiment, promoting the all-around development of personality, and improving their comprehensive quality. The teaching of music appreciation courses also needs to pay attention to teaching reform according to this requirement, update educational concepts, reform teaching contents, innovate teaching methods, and further improve students' music appreciation ability. At present, China's music education lacks aesthetic education and artistic expression. Students lack interest in music learning and fail to achieve the goal of cultivating students' core music literacy—poor teaching effect. With the proposal of the outline and the continuous reform of the educational system, cultivating students' core literacy has become the top priority of education. Core competence is essential to students' music education and affects their all-round development. In this context, how to cultivate students' core music literacy is an essential issue that high school music teachers need to face. This study sampled and investigated 105 respondents with an error margin of 3% from one year of high school and three classes. The data analysis shows that: with the development of society and the deepening of educational reform, "music education takes aesthetics as the core, and mainly acts on people's emotional world." It has become the standard proposed by the new curriculum reform. Suppose students lack the most basic music appreciation ability to experience and feel the beauty of music. In that case, they will be unable to have emotional resonance, let alone purify their hearts and cultivate their sentiments. Therefore, in teaching, we must pay attention to the music appreciation class and set up a good appreciation class. So, how to give full play to the function of music education in high school music education, how to make the music appreciation class more colorful, and how to make music touch the hearts of students to improve their spiritual quality have become everyday concerns of music education. All these need scientific and reasonable teaching strategies. Therefore, to give full play to the educational function of music, music teachers must formulate good teaching strategies. In my years of high school music teaching, I have explored teaching methods suitable for high school music courses. I think experiential teaching plays a vital role in music teaching. Through experiential teaching, students can learn all kinds of knowledge, obtain spiritual enjoyment, improve aesthetic taste, and cultivate the innovative spirit and practical ability of musical image thinking. In addition, data analysis reports are made on the grouping data sampling investigation and analysis of the experiential teaching method on music aesthetics, the grouping data sampling investigation and analysis of the experiential teaching method on image thinking, the grouping data sampling investigation and analysis of music aesthetics and image thinking, the grouping data sampling investigation and analysis of variance on the use of teaching materials. Finally, the results of various analysis data show that teaching has significantly improved through experiential teaching, cultivating music aesthetics and image thinking, and improving the quality of music appreciation.
Gendered Voices: A Postmodern Feminist Reading of Selected Texts in the Canon of Philippine Literature
Primarily, the study attempts to hear women's voices in selected Philippine short stories. The research answers the following questions: What thematic considerations are conveyed in the selected five literary works in the canon of Philippine literature in English? What are the symbols that predominate in the works? What images of women are paramount in the works? How are women's voices considered in the works? More specifically, it is anticipated that different groups of people, including Chinese students, the Chinese Reading Public, Chinese literature teachers, chairpersons of the English/literature department, and future researchers, will benefit from the study. The main problem of this study is to do a feminist reading based on the textual analysis of literary elements of five selected works in the canon of Philippine literature in English. To fulfill this study's goal, the researcher uses the descriptive method, which is more than data gathering —it is deemed the best method. As with the former, it typically uses contrasts and comparisons and may try to establish a causal connection between factors that were not manipulated. The research finally yields such findings: themes of the works touch upon the everyday life struggles of women in Philippine society; symbolism in the five selected literary texts are culturally contextualized and reflected thru their distinct ways; the "images" of the protagonist in these literary texts, though different from one another, are showing common traits; the voices of the women are considered to be justified and reasonable in their times. As a result of these concerns, the researcher had the idea of analyzing the text of five selected Filipino short stories written in English by well-known female authors in the hopes that it would assist readers in developing a greater appreciation for literature. Based on the summary of findings and the conclusion therein drawn, the following recommendations are now presented: The Department of English/Literature of every higher education institution must include in the curriculum "women's studies" to enlighten the students on the role of women in society; Pursue a Marxist Reading on women's stories in terms of their struggles as a human person in Philippine society.
RMB Exchange Rate Policy in the Context of Sino-US Trade Friction
Recently, a series of trade protectionism measures implemented by the United States have made the RMB exchange rate a hot issue debated by theorists and policy authorities. In today's international monetary system, the existence of the hegemony of the US dollar is an objective reality. This paper takes the relationship between the exchange rate between the RMB and the US dollar as the starting point, combined with the ins and outs of Sino-US trade friction, analyses and studies the exchange rate changes brought by Sino-US trade friction. This paper is divided into six chapters. The first chapter is the introduction, which introduces the background and practical significance of the paper, reviews the relevant literature at home and abroad, and summarizes the logical structure and main innovations. The second chapter analyses the factors that influence the RMB exchange rate in the context of Sino-US trade friction. The third chapter is an empirical analysis of the exchange rate change caused by Sino-U.S. trade friction. The fourth chapter is the research on solving the Sino-US trade friction; The fifth chapter is the conclusion. According to the analysis of the previous chapters, maintaining the stability of the RMB exchange rate is the optimal choice for China's exchange rate policy. First, the exchange rate issue is a political issue in the international monetary system with the hegemony of the US dollar. The US instigates and presses the appreciation of the RMB through various channels, behind which is a very far-reaching national strategy. Secondly, both theory and practice have proved that RMB appreciation could be more effective and reach the expected goal of the policy authorities. Third, the RMB exchange rate policy should play its economic leverage role and serve China's interests.
Proposed Strategies to Enhance Teaching of Music Appreciation
Music education is essential to aesthetic education, and improving appreciation is the primary link to stepping into the music hall. In Inner Mongolia middle school music education, taking music aesthetics as the core is the most basic idea today; it has significant theoretical value and practical significance to studying sic appreciation in Inner Mongolia middle school music education. Based on music aesthetic psychology and music education psychology, this paper explores Inner Mongolia junior middle school students' aesthetic psychology from theoretical and practical aspects. Starting from the psychological characteristics of cognitive psychology and personality psychology, this paper studies the aesthetic and psychological changes of junior middle school students in music courses to improve the dire situation of junior middle school students in music lessons. Given the current situation, the author collected and sorted numerous pieces of literature and information based on observing the teaching situation of music appreciation. The questionnaire survey did more in-depth thinking and research through a series of research, analysis, and comparison, mining to cultivate middle school students' music aesthetic ability method in the Inner Mongolia region. The full text of the Inner Mongolia junior middle school music appreciation class role and status and the background of this paper topic describe the research results, research trends, research theory, and practical significance. Through the compulsory education stage of classroom music teaching in junior high school students in Inner Mongolia, especially in music appreciation learning the core concept and interpretation, found that cultivating junior middle school students' music appreciation of the importance of aesthetic ability and method and further explore the music appreciation teaching and aesthetic psychology related series of problems, and expounds the practical value of music aesthetic teaching for students. This paper discusses the characteristics of music aesthetics from the perspectives of students' attention to music aesthetics, their understanding of music aesthetics, their imagination of music aesthetics, and their personality psychology of music aesthetics. The theoretical explanation is strengthened in teaching practice, acoustic perception training is carried out, and emotional experience is explored. This paper discusses how to cultivate students' music aesthetic psychology in middle school music appreciation class in practice from three aspects: stimulating imagination and association, understanding, and cognition.
teaching music aesthetic psychology Inner Mongolia junior middle school music education
WeChat Model for Marketing Promotional Activities
With the increasing popularity of smartphones and mobile Internet in China, many commercial enterprises have taken WeChat as a new marketing channel and platform. With the maturity of WeChat client technology, WeChat marketing can be seen as the most potential for developing a marketing channel in the future. College students are an important part of the WeChat user group and potential consumers of WeChat marketing in commercial enterprises. Therefore, it is particularly important to study which factors will affect the purchase intention of college students' WeChat users for commercial enterprises promoting and marketing through the WeChat platform. The research of this paper can provide practical guidance for enterprise WeChat marketing, guide the innovation activities of college students, and better meet the needs of college students. This paper extracts four relevant factors affecting WeChat marketing by studying existing literature and expert interviews. By introducing two intermediate variables, perceived value, and perceived risk, this paper constructs the influence model of WeChat marketing on college students' purchase intention. According to this model and referring to the previous maturity scale, a questionnaire on the influence of WeChat marketing on consumers' purchase intention is designed, and a random questionnaire survey is conducted on the Internet and WeChat mobile client. Factor analysis and structural equation analysis were used to conduct data processing and statistical analysis on the valid questionnaires collected, so as to verify the research hypothesis and draw the following conclusions:1. Perceived value can significantly and positively affect purchase intention.2. Perceived risk can significantly negatively affect purchase intention.3. Information quality factor can significantly positively affect the perceived value and purchase intention, and has a moderate negative correlation with perceived risk.4. Opinion leaders factor has a significant positive impact on perceived value, a significant negative impact on perceived risk, and a moderate positive correlation with purchase intention.5. Promotion factor has a significant positive impact on perceived value and has a significant negative impact on perceived risk, and it is positively and moderately correlated with purchase intention.6. Interaction factor significantly positively affect the perceived value and purchase intention, and is moderately related to perceived risk. Therefore, the following recommendations are put forward:1. Enhance the perceived value of college students.2. Reduce perceived risks and enhance the trust of college students.3. Improve the information quality of WeChat marketing and pay attention to the form of marketing.4. Attach importance to and make full use of the influence of opinion leaders.5. Innovative forms of promotional activities.6. Enhance interaction with fans.
Proposed Framework for Academic Advising System Among College Students in Inner Mongolia
Inner Mongolia higher education started earlier, and the number, scale, orientation, characteristics, and subject specialties of Inner Mongolia colleges and universities are typical and exemplary in Chinese general colleges and universities, which is a microcosm of Chinese higher education. Students of Inner Mongolia colleges and universities, like students of other colleges and universities in China, face the challenge of constantly improving their academic level and the quality of education and teaching, exploring how to carry out academic advising, and improving the quality of students’ learning and the quality of talent training is an important and urgent task for colleges and universities at present. Based on the literature review and research, this paper uses the Outcomes-Based Education concept and Student Developmental Theory to build a framework for academic advising systems in Chinese universities. Regarding the framework for academic advising, the author proposes five dimensions and nine elements. The five dimensions are “what academic advising does, who does academic advising, how to do academic advising, safeguards for academic advising, and evaluation of academic advising.” The nine elements of academic advising are “objectives, responsibilities, content, organization, team, methods, system, funding, and evaluation.” The author conducted in-depth interviews with university administrators, university teachers, and students and analyzed the academic status of students in Chinese universities. This paper further investigates the current situation and needs of academic advising in ordinary Chinese universities, and builds a more systematic and complete academic advising system according to the framework of academic advising system in ordinary Chinese universities by combining the management mechanism and internal operation mechanism: two objectives and six responsibilities of academic advising are established, three tiers and five levels of organization and two organizational structure models are built, the academic advising team composed of five types of personnel and their quality requirements are clarified, the content of academic advising at different levels is clarified, three methods of academic advising and eight modules of network platform are proposed, two levels of academic advising system are formulated, and two standards for preparing budget and three uses of the fund are proposed, the evaluation system of academic advising and the evaluation indexes are established. The author not only studies academic advising from the perspective of scholars but also raises problems and formulates countermeasures and suggestions to solve them from the perspective of school administrators, focusing on the scientific, feasible, and operable aspects of academic advising. The combination of theoretical research and school practice is a major feature of this study, i.e., the academic advising system constructed in this study is theoretically supported and easily replicable for use in Chinese universities.
Learning Motivation and Anxiety in the Moon Island Training School
This paper is mainly based on the background of Chinese social development, the education of domestic learning motivation and learning anxiety in quantitative analysis by adopting a stratified sampling method, issuing questionnaires to obtain the domestic education training students learning motivation and learning anxiety data, providing the authentic basis for teaching application. In summary, most respondents are relatively old and female and found their teachers comparatively new in handling home economics. The results show that the respondents' intrinsic motivation is sometimes low for home economics, which was not academically challenging and had no practical value. Motivational and cognitive strategies were interrelated components affecting the learning outcomes, as perceived by the respondents of this research. The higher the assessment of learning motivation regarding cognitive strategy, the higher the assessment of learning anxiety. This study recommended that university leaders review the Home Education curriculum to address the weaknesses of the student's motivation. Learning motivation may be given plan strategies to ensure students' anxiety is discussed, and the Government may collaborate with universities offering Home Education to match the needs of the employability and skills of their graduates.
Innovative Cooperative Investment Projects Through a Foundation to Developing Performance Sustainability Model
The study aims to explore the sustainability indicators of a foundation operating within the umbrella of a cooperative. As the business environment changes rapidly, cooperatives face numerous investment opportunities, both traditional and non-traditional. Boards of directors and management should use multiple tools to evaluate investment opportunities, including the payback period and internal rate of return. The payback period measures the time an investment takes to pay for itself, while the internal rate of return looks at cash flows over the project's life. The best way to evaluate an alternative is a combination of payback period and internal rate of return. A survey of 35 cooperative managers and board members in Oklahoma revealed that the most important factor when considering a new investment is the projected rate of return on the investment. The primary criteria used by cooperatives was the projected internal rate of return, with the rate of return accounting for 74.29% of the surveyed cooperatives. The return on investment ranged from 6 to 25%, with an average of 12.17% and a payback period of 2-15 years. The quality of information used in making an investment decision was primarily the general manager's tool, with verbal recommendations being the primary tool. The study aims to design a set of sustainability indicators pertinent to the cooperative's longevity, focusing on meeting economic progress, satisfying socio-cultural interests, and protecting the environment. In conclusion, cooperative businesses offer several advantages over traditional business models, such as equal status, open membership, product and service access, social benefits, business stability, and the ability to provide education and support to members. Cooperative businesses are easier to form than traditional companies, requiring only ten members to form a steering committee, incorporate under the correct state statute, create a business plan, recruit members, secure financing, and open the doors. Members are only liable for the money they have invested in the co-op and are not responsible for any debts or other liabilities of the company unless in the case of fraud or negligence. Cooperatives also receive less taxation as they are not-for-profit businesses, receiving several tax exemptions and concessions. States often offer loans, grants, and financial assistance to cooperatives, as they are crucial to the socio-economic development of the communities they serve. Cooperative members enjoy better economic positions, with higher self-reported income figures and greater proportional representation in the top four income bands. They also report a sense of financial security and overall well-being, and 74% of non-members state that cooperative activity positively affects the community's overall economic development. Cooperatives in the Philippines have an excellent record on gender inclusion, with women and men members benefiting equally economically when compared to their non-member counterparts. The higher representation of women cooperative members suggests that cooperatives play a key role in women's economic empowerment, as women's participation in the general labor force is significantly lower than that of men. Cooperative members in the Philippines have greater social capital and resilience than non-members, with 94% of coop members having trust in others in their community. They also have greater access to resources in times of emergency, with 86% turning to cooperatives directly or through savings. Cooperative membership is perceived as supporting members in fundamental business activities and economic decision-making, with 91% believing that cooperatives help them make decisions fundamental to their economic security. However, cooperative members do not strongly perceive the benefits of membership in the social program. Qualitative research affirms intangible benefits, such as educational programs for youth and health-related programs. Both members and non-members perceive that cooperatives positively influence the overall quality of life in the community, with 57% observing direct effects and 70% believing that cooperatives attract outside investors. Satisfaction with cooperative membership is very high, with 63% of members being "very satisfied" and 27% being "somewhat satisfied." Friendship and security were two dominant themes linked to the pride in their cooperative membership and loyalty to their cooperatives. Non-cooperative members often do not belong to a cooperative due to a lack of awareness about costs and benefits, inaccurate views of cooperatives, or communication issues. However, the data in the Philippines shows that members identify and value a "cooperative difference," and this satisfaction is borne out by the economic benefits they receive from their membership. Cooperatives worldwide operate under the International Cooperative Alliance's core principles and values, which trace back to the first modern cooperative in 1844. These groups are autonomous individuals based on volunteerism, democracy, and common cultural, social, and economic needs. The six main cooperative values are self-help, self-responsibility, democracy, equality, equity, and solidarity. Members should help themselves and each other, and democratic structures ensure control, and no one holds more power than others. Each member should benefit from equal rights, treat members fairly, and form a unified network. Additionally, co-ops have ethical values, such as honesty, openness, social responsibility, and caring for others, which serve as guidelines for integrating and practicing these core principles in every aspect of their organization.
Philippine Companies Towards Sustainable Intrapreneurship: The Toyota Benchmark
This study aims to explore the extent to which intrapreneurship has been introduced and adapted in the Philippines setting to enhance business performance. Intrapreneurs are self-motivated, action-oriented, have leadership skills, and can think outside the box. They can use the company's resources to enhance existing goods, services, and processes without risking being an entrepreneur. Intrapreneurship is a practice that encourages employees to develop entrepreneurial activities within established organizations, driving innovation, growth, and competitiveness in various industries worldwide. There are two types of intrapreneurs: Corporate-Intrapreneurs and Employee-Intrapreneurs. Corporate intrapreneurs are individuals with specific roles and responsibilities, while employee intrapreneurs demonstrate entrepreneurial qualities within their existing functions or responsibilities. Successful intrapreneurs are self-starters, ambitious, goal-oriented, risk-takers, and multitaskers. They are comfortable being uncomfortable while testing their ideas until achieving desired results and can interpret market trends to stay ahead of the competition. Examples of successful intrapreneurs include Ramzi Haidamus, president of Nokia Technologies, who decided to do away with individual offices within three months of starting his job in 2014. He is also Chairman & CEO at Pepper Lime Health Acquisition Corp. and a member of the American Red Cross Bay Area and World Affairs Council of San Francisco. Businesses increasingly recognize the need for innovation to remain competitive and are looking for ways to improve their inventiveness. Intrapreneurship is a concept that combines entrepreneurship within an existing company with the full support of the company. Intrapreneurs are self-motivated, proactive, and action-oriented individuals who take the initiative to pursue innovative products or services. In the Philippines, there are a few known intrapreneurs, such as Manny Pangilinan of PLDT, Nestor Tan of BDO, the executives of Ayala, and Joey Concepcion of Avis. In the past decade, there have been at least 20 significant Filipino intrapreneurs, mostly based on digital technology. This paper explores the relationship between intrapreneurship and entrepreneurship, connecting two unrelated streams of literature within corporate entrepreneurship. The paper posits that the organizational and managerial antecedents of entrepreneurship differ by type and explores the relation between intrapreneurship and entrepreneurship, connecting two unrelated streams of literature within corporate entrepreneurship.
Revisiting Luxury Taxation Towards Enhanced Policy Amendments Framework
This study delves into the self-affirmation levels of luxury goods buyers and their concerns regarding House Bill 6993, which proposes higher taxes on luxury items in the Philippines. Employing an interpretive approach, the research conducts phenomenological interviews with affluent Filipino and Chinese students to capture rich, lived experiences and avoid group biases. The participants, primarily in their twenties or thirties, are luxury consumers with above-average incomes. The findings reveal that luxury consumers perceive luxury fashion as high-value commodities with added social and psychological significance, often akin to art. Millennials, particularly in China, are prominent consumers of luxury goods, prioritizing high-end tech gadgets, designer clothes, and jewelry. Filipinos predominantly invest in jewelry, exhibiting careful consideration, research, and a preference for value for money in their luxury purchases. Respondents view luxury fashion brands as artistic entities, appreciating them for their aesthetic excellence and identity. Yet, the democratization of luxury has confused, blurring the lines between accessible and traditional luxury. The study explores House Bill 6993's proposed 25% tax on non-essential luxury goods, suggesting the need for a nuanced approach to address societal inequality. Recommendations include implementing a timeline for the tax hike, continuing wealth tax, and focusing on reducing conspicuous luxury consumption without specifying goods, emphasizing the importance of defining "luxury" across diverse products, services, and areas. This research contributes valuable insights into luxury consumer behavior, perceptions of luxury, and the implications of tax policies, offering a comprehensive perspective for policymakers and stakeholders in the luxury goods industry.
Revisiting Andersen Consulting: Lessons Learned to Corporate Integrity and Responsibility
This study delves into the lessons derived from Andersen's collapse and resurgence, exploring the factors contributing to its revival and the implications for corporate integrity and responsibility. The study employs a comprehensive conceptual framework, integrating insights from various fraud studies. This framework considers individual traits, governance and control, economic environment, and regulatory factors as determinants of fraudulent practices. Additionally, it explores the role of narratives and rationalizations in shaping regulatory responses to scandals, providing a novel perspective on sense-making processes in the wake of corporate crises. The research revisits Andersen Consulting, focusing on rebuilding corporate integrity and responsibility. It examines critical elements such as trust, integrity, and ethics, essential for auditing firms to maintain public confidence in financial reporting. This study revisits the Andersen Consulting case, concentrating on the Enron scandal. It adopts a case study approach, emphasizing in-depth analysis through interviews, archives, and observations. While the study provides valuable insights, it acknowledges limitations inherent to a single-case study design. The research findings emphasize the pivotal role of ethical leadership, effective corporate governance, transparency, and regulatory oversight. Trust-building mechanisms within boards, CEOs, and directors are essential, prioritizing integrity and ethical conduct. The study highlights the need for environmental awareness, fair employment practices, risk management, and ethical business decisions within corporate governance frameworks. Lessons from the Enron scandal underscore the importance of ethical conduct, transparency, and robust governance structures. The study recommends prioritizing integrity in recruitment, fostering ethical cultures, and comprehensively addressing risk factors. Regulatory bodies should ensure ongoing monitoring and adapt regulations to evolving business practices, promoting a resilient and responsible business environment. This study offers a holistic perspective on the Andersen Consulting case, providing valuable insights for auditors, corporate leaders, regulators, and researchers in understanding the complexities of corporate integrity and responsibility in the modern business landscape.
Digitalization of BIR on the Taxpayer’s Payments of the Philippines Towards Meeting Collection Targets Framework
This study emphasizes the importance of digitalizing the Bureau of Internal Revenue (BIR) in the Philippines to enhance revenue collection and compliance among taxpayers. The research explores the significance of Bureau of Internal Revenue (BIR) Digitalization in reinforcing revenue collections necessary for government programs. It delves into information and accounting solutions for accounts receivable management, considering Russian Accounting Standards (RAP), International Financial Reporting Standards (IFRS), and generally accepted accounting principles (GAAP). The study proposes optimizing enterprise receivables management through Robotic Process Automation (RPA) technology, focusing on customer credit management and risk prediction. The findings highlight the significant impact of digitalization in improving BIR's account receivable collections, enhancing efficiency, reducing human errors, ensuring safer data storage in the cloud, lowering operational costs, enabling data analysis, and improving accounts receivables turnover. The study advocates for a comprehensive digital approach to invoicing, payment processing, and customer interactions, emphasizing the benefits of efficiency, predictability, transparency, improved security, and competitive advantage. The research recommends BIR to adopt digital payment options, offering convenience to customers, reducing operating expenses, increasing efficiency, ensuring security, and gaining a competitive edge in the market. Digital transformation is portrayed as essential for BIR's future success in revenue collection and taxpayer satisfaction.
Financial Reporting Framework Towards Integrity and Sustainability
This study was designed to develop a financial reporting framework for integrity and sustainability. It tackled questions on the extent of financial reporting adherence to the International Financial Reporting System (IFRS). It looked at the integrity of financial reports in terms of acceptance by the recipient and auditor's opinion. Compliance and sustainability of the financial reports were also studied. The extent of adherence to financial reporting to IFRS guidelines was high. The extent of compliance of financial reporting to IFRS was high. The sustainability of the financial reporting system and its adherence and compliance with IFRS guidelines was high. A financial reporting framework towards integrity and sustainability is based on best practices, as found in the study. The major recommendations were to maintain the integrity of the country's financial reporting system by having competent accountants and incisive auditors. Train younger generations of accountants and financial analysts to use financial reports in different business aspects, such as presentation of operating results, asset protection, and transparency. Integrate experts and new personnel to improve the passing of knowledge and skills in making sound and compliant financial reports. Finally, the sustainability of businesses and industries and the integrity of transactions must be one of the basic premises of doing business in the country.
Revisiting Section 42 of the Revised Corporation Code of the Philippines Towards Amendment Implementation Framework
This study revisits Section 42 of the revised Corporation Code of the Philippines, focusing on its implementation framework. The study aims to determine the extent of implementation, including the reduction of corporate income tax rates, changes to allowable deductions from gross income for business persons, and the effect of the CREATE amendment. The study focuses on the industries that are the priority beneficiaries of the provisions of Section 42 in the following areas: IPP/Transitional SIPP. The study aims to determine its scope and limitations, which will serve as the basis for further improvement. Documentary analysis is a research method that involves documents as data, allowing researchers to interpret documents to give voice and meaning to an assessment topic. There are three primary types of documents: public records, personal documents, and physical evidence. The study aims to provide a comprehensive understanding of the changes made to Section 42 and its implications for the industries it aims to study. The findings will inform future improvements and ensure that the provisions of Section 42 are effectively implemented and applied to the industries it aims to study. The study revisits Section 42 of the revised Corporation Code of the Philippines, focusing on its amendment implementation framework. The study reveals changes to the corporate income tax rate, minimum corporate income tax (MCIT), percentage tax, and the imposition of improperly accumulated earnings. The corporate tax rate is decreased from 30% to 20% for domestic firms with net taxable revenue of no more than P5,000,000 and total assets of no more than P100,000,000, except land on which the business entity’s office, plant, and equipment are located during the tax year. The minimal corporate income tax (NCIT) rate is cut from 2% to 1% beginning July 1, 2020 and ending June 30, 2023. The tax rate is cut from 3% to 1% from July 1, 2020 to June 30, 2023. The imposition of improperly accumulated earnings is repealed. Upon the effectivity of the CREAT, Under presidential Decree No. 442, Series of 1974, or the labor code of the Philippines, as amended, enterprise shall be granted an additional deduction from taxable income of half of t he value of labor training expenses incurred for the skill development of enterprise-based trainees enrolled in Public Senior High Schools, Public Higher Education Institutions, or Public Education Institutions and duly covered by an apprenticeship agreement. The improperly accumulated earnings tax under the create bill shall no longer be imposed on corporations upon the effectivity of the CREATE onwards. The Revised Corporation Code of the Philippines (RCC) was signed into law by President Rodrigo Duterte on February 20 2019. The new law aims to improve the ease of business in the country and gives existing corporations two years to comply. Some salient amendments include the organization of corporations, the removal of the absolute requirement of having a minimum of five individuals in the formation of corporations, and the establishment of One-Person Corporations (OPCs). Stock corporations are not required to have a minimum capital stock, and the corporate term limit of 50 years has been removed.
Globalization of Travel Agencies Towards Improved Marketing Strategies
This study evaluated the digitalization and globalization of travel agencies toward improved marketing strategies. It sought answers to the following problems regarding the extent of the digitalization efforts of the travel agencies practiced in the areas of reservation and booking processes, communication, marketing, data management, and technology and equipment upgrades. It asked about the extent of the profiles moderating the digitalization efforts of the travel agencies. It probed the extent of the innovations of the travel agencies in practicing hiring personnel from different countries, setting up branches or partnerships in other countries, and employee training and orientation. It also determined the extent of the effect of the digitalization efforts of the travel agencies. The main output was the digitalization and globalization framework for improved marketing strategy. The extent of practice of the digitalization efforts of the travel agencies ranged from high to very high extent. Category, gender, age, education, and years in the industry did not make a significant difference in the assessment of the digitalization efforts. The extent of the practice of innovations of the travel agencies ranges from low to moderate only. The digitalization of travel agencies has a very high impact on their operations. The digitalization and globalization framework for an improved marketing strategy is aimed at strengthening travel agencies amidst growing competition. The study recommended looking for innovations in every aspect of travel agencies' digitalization and enhancing the implementation of digitalization practices by training both old and young personnel. Global innovation must be given attention to maximize customer numbers and profit. One must look for other aspects of digitalization that could further impact the sales of travel agencies. The digitalization and globalization framework for improved marketing strategy must be present to all travel agencies in the country.
Forensic Accounting Towards Transparency Framework Enron: A Case Study
This study delves into the lessons derived from Andersen's collapse and resurgence, exploring the factors contributing to its revival and the implications for corporate integrity and responsibility. The study employs a comprehensive conceptual framework, integrating insights from various fraud studies. This framework considers individual traits, governance and control, economic environment, and regulatory factors as determinants of fraudulent practices. Additionally, it explores the role of narratives and rationalizations in shaping regulatory responses to scandals, providing a novel perspective on sense-making processes in the wake of corporate crises. The research revisits Andersen Consulting, focusing on rebuilding corporate integrity and responsibility. It examines critical elements such as trust, integrity, and ethics, which are essential for auditing firms to maintain public confidence in financial reporting. This study revisits the Andersen Consulting case, concentrating on the Enron scandal. It adopts a case study approach, emphasizing in-depth analysis through interviews, archives, and observations. While the study provides valuable insights, it acknowledges limitations inherent to a single-case study design. The research findings emphasize the pivotal role of ethical leadership, effective corporate governance, transparency, and regulatory oversight. Trust-building mechanisms within boards, CEOs, and directors are essential, prioritizing integrity and ethical conduct. The study highlights the need for environmental awareness, fair employment practices, risk management, and ethical business decisions within corporate governance frameworks. Lessons from the Enron scandal underscore the importance of ethical conduct, transparency, and robust governance structures. The study recommends prioritizing integrity in recruitment, fostering ethical cultures, and comprehensively addressing risk factors. Regulatory bodies should ensure ongoing monitoring and adapt regulations to evolving business practices, promoting a resilient and responsible business environment. This study offers a holistic perspective on the Andersen Consulting case, providing valuable insights for auditors, corporate leaders, regulators, and researchers in understanding the complexities of corporate integrity and responsibility in the modern business landscape.
Digitalization on Taxation to Increasing the Tax Base of the Digital Economy
The study's focus is on digital economy dynamics in the Philippines and the tax agency's policies addressing this trend. The study utilizes a systematic literature review approach, applying strict inclusion criteria and Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidelines. Data is collected from international research databases, focusing on digital taxation and e-government. The study explores the context of digital taxation, including political, international, and national influences. It delves into stakeholders' identification, motivation, and equity, presenting various perspectives. The study identifies themes influencing digital taxation success, categorizing them into Context, Stakeholders, Technology, and Demonstrated Results. The digital economy is integral to global economics, requiring policymakers to adapt. Fair taxation of the digital economy is possible through international cooperation. Engagement with large players and stakeholder awareness is essential. Tax policy issues need addressing, emphasizing global solutions. As for Recommendations, there is a need for further research avenues, including exploring taxpayers' views on legislation affecting e-tax services, standardizing models for technology acceptance, and incorporating demographic factors in adoption models. In addition, future studies should delve into disruptive technologies like Chatbots and blockchain, mobile technology applications, and the impact of e-tax services on government corruption control. Research should focus on exploring the effectiveness of digital tax administration frameworks, resolving conflicts in the ecosystem, and integrating established tax compliance theories into digital taxation studies. The study proposes an integrated digital taxation administration framework, addressing a significant gap in the existing literature. It emphasizes the interconnectedness of themes within the framework and recommends incorporating well-established tax compliance theories in future research. This research provides valuable insights into digital taxation's multifaceted aspects, offering a comprehensive understanding of the challenges and potential solutions in the rapidly evolving landscape of the digital economy.
Optimal Capital Structure Of A Firm Towards Increasing Wealth Growth: Evidenced-Based Altman Z-Score And Grover G-Score
The study aims to determine the optimal capital structure of a firm toward increasing wealth growth using the Altman Z-score and Grover G-score. Capital structure refers to the specific mix of debt and equity used to finance a company's assets and operations. Equity represents a more expensive, permanent source of capital with greater financial flexibility, while debt is a cheaper, finite-to-maturity capital source that legally obligates a company to make promised cash outflows on a fixed schedule with the need to refinance at some future date at an unknown cost. The trade-off theory of capital structure suggests that managers should seek an optimal mix of equity and debt that minimizes the firm's weighted average cost of capital, which in turn maximizes company value. However, many practical considerations affect capital structure and the use of leverage by companies, leading to wide variation in capital structures even among otherwise similar companies. Capital structure is defined as the arrangement of capital by using different sources of long-term funds, including equity and debt. The types of funds raised by a firm include preference shares, equity shares, retained earnings, long-term loans, and debt capital. The optimal capital structure is the perfect mix of debt and equity financing that helps maximize a company's value in the market while minimizing its cost of capital. An optimal capital structure comprises a balance between equity and debt, with debt including short-term and long-term loans and equity being the combination of common and preferred shares and retained earnings. The formula of capital structure quantifies the amount of equity and outsiders' capital at a point in time. Altman's Z-Score model is a numerical measurement used to predict the chances of a business going bankrupt in the next two years. The Grover model is a model created by designing and reassessing the Altman Z-Score model. It uses a similar sample to Altman's Z-Score model and includes 70 companies as a sample. The early warning of bankruptcy can be obtained from financial statements, and the earlier the characteristics of bankruptcy are known, the better it is for management to make improvements. The Grover method, created by Jeffrey S. Grover, predicts bankruptcy by analyzing the Altman Z-Score model. This method uses samples from 70 companies, with 35 going bankrupt and 35 not going bankrupt. The pecking order theory suggests that companies prefer their own funds over debt, acknowledging the risk associated with debt. The theory of compromise suggests that companies can negotiate a cost-benefit analysis to maximize their value. The agency theory suggests that the optimal permanent capital to maximize a firm's value is one that minimizes agency costs. This study aims to determine the optimal capital structure for increasing wealth growth using evidenced-based Altman Z-score and Grover G-score. The sustainability level will be determined by determining the optimal structure to increase wealth in terms of earnings per share (EPS) and the Altman Z-score and Grover G-score for sustainability. This is Quantitative research, which uses financial statements of food industry firms and allows for the prediction of future product or service changes. The study focuses on earnings per share (EPS), which is calculated as a company's profit divided by outstanding shares of its common stock. The Altman Z-score is a tool used to predict whether a company is going bankrupt based on its financial risk and the company's long-term viability. It was introduced by Edward Altman in 1960 and has been proven to provide accurate results of bankruptcy in marketing. The Altman Z-score is a useful tool for evaluating a company's operations and measuring its financial viability in the long term. It is useful when measuring the company's financial status and has been proven to provide accurate results of bankruptcy in marketing. The Altman Z-score is 72% accurate two years in advance concerning the bankruptcy, with a false negative rate of 6%. In its trial era of 31 years, the accurate rate was between 80% and 90%, one year in advance concerning the bankruptcy, with a false negative rate between 15% and 20%. It is important to judge EPS in relation to the company's share price, such as by looking at the company's P/E or earnings yield. An optimal capital structure is the best mix of debt and equity financing that maximizes a company's market value while minimizing its cost of capital. This balance between financial flexibility and debt is crucial in determining the optimal capital structure. However, many practical considerations affect capital structure and the use of leverage by companies, leading to wide variation in capital structures even among otherwise similar companies. This study evaluates the financial condition of 28 technology companies using the Grover model, which takes into account three important financial ratios. The study found that 28 companies exhibited good financial performance between 2016 and 2020. The optimal capital structure involves considering factors such as weighted average cost of capital, risk and expected return, business risk, industry averages, potential cost of financial distress, company's tax status, and application of financial models. The EPS (Earnings per Share) ratio is a profitability indicator that helps investors determine a company's value. However, a higher EPS is not a guarantee of future performance. The quality and reliability of a company's EPS ratio can be influenced by how the company reports earnings and expenses. A score below 1.8 signals a company is likely headed for bankruptcy, while companies with scores above 3 are not. Altman's Z-Score can help measure a business organization's financial health by using multiple balance sheet values. Grover's algorithm has potential applications in cryptography, machine learning, optimization, and database search. However, it has limitations, such as the requirement of a quantum oracle, and only provides a quadratic speedup. For future research, Altman's and Grover's models should be used to measure company performance from different sectors, and the search for an optimal capital structure will continue as there are no permanent capital structures.
Stoic Leaders Towards a Strategic Sustainable Leadership Model
The study explores stoic leadership's role in developing a strategic and sustainable business operations model. Stoic leaders, such as Marcus Aurelius and Teddy Roosevelt, have shared a belief in stoicism, which has become a time-honored philosophy among leaders. Stoic principles resonate deeply with pursuing excellence, greatness, and success. The study aims to provide valuable insights into how businesses can integrate sustainable decision-making into their operations. The ancient Stoics believed it was essential for anyone wanting to be a leader to study philosophy. Marcus Aurelius, a Roman emperor, saw stoicism as essential training for his role. Stoic philosophers like Cleanthes, Chrysippus, Diogenes, Archedemus, and Antipater believed that living well lies in doing what one's human nature seeks. Stoic ethics have tremendously influenced the growth of ethical philosophy from the early Christian era to Immanuel Kant and the 20th century. According to the Stoics, living in peace with nature is the most important goal in life, which is both necessary and sufficient for happiness. A virtuous life is free of passions yet incorporates appropriate emotive responses, conditioned by intellectual understanding and fulfilling personal, social, professional, and civic responsibilities. The "wise man" is extremely rare but is a prescriptive ideal for all. Progress toward this great objective is both attainable and important. The Stoic theory of appropriation posits two developmental stages in living organisms: self-love and preserving its constitution. As children mature, their constitution evolves, transforming into rationality and identifying their true self with a perfected rational soul. This study aimed to determine the extent of the four stoic virtues, wisdom, courage, justice, and temperance, as demonstrated by Marcus Aurelius' leadership during his reign as Emperor of Rome. Stoic leadership, as learned from ancient times to the present, can lead to better leaders like Marcus Aurelius and President Theodore Roosevelt. A stoic mindset, where individuals focus on effort rather than outcome, can make leaders more effective in decision-making and reduce stress. Stoicism offers practical benefits for leaders and business owners, leading to less stress and more creative thinking. The study focused on an outstanding CEO in the Philippine Food chain industry who turned a local food chain product into an international brand. The relationship between emotional intelligence and stoicism was explored using the Liverpool stoicism Scale and the Emotional and Social Competency Inventory assessment. The cross-sectional survey design collected data from a 10-day response window, with no differences between early and late responders from 75.4% of published articles from 1990-1999. This study aimed to determine the extent of the four stoic virtues, wisdom, courage, justice, and temperance, as demonstrated by Marcus Aurelius' leadership during his reign as Emperor of Rome to 120 graduate students enrolled in Leadership courses. The study population consisted of first to fourth-year university students from multiple majors. The 50-item questionnaire utilized 50 enduring quotes from Marcus Aurelius, and the results were analyzed using Microsoft Excel version 16.41 and SPSS Statistics version 24. Stoicism is a never-ending strive to be better, and it is essential to put these stoic principles into practice daily. By doing so, one can shape one as a leader that people want to follow and cement their legacy as another great leader who followed the path of stoicism. Marcus Aurelius remains a timeless inspiration for leaders around the world, inspiring them to lead with grace, integrity, and purpose. Recommendations for embracing stoic principles include focusing on what you can control, taking action and leading by example, being virtuous and putting aside your ego, practicing resilience when faced with failure, acting with empathy and understanding, eliminating toxic emotions and their effects, and never blaming others; shoulder the burden.
Philippine Council for NGO Certification Towards Corporate Social Governance Framework
The Philippine Council for NGO Certification (PCNC) is a government-recognized NGO certification system that ensures professionalism, accountability, and transparency within the NGO and nonprofit sector in the Philippines. It provides a Seal of Good Housekeeping, helping identify good-standing NGOs for funding agencies and partners. The PCNC accreditation is a ladderized system requiring qualified NGOs to apply for a donee-institution status with the Bureau of Internal Revenue (BIR). It is a seal of legitimacy and good NGO housekeeping recognized by the government, the NGO sector, and the local and international donor community. The PCNC evaluation and accreditation process aims to improve the effectiveness of NGOs, making them more accountable, credible, and capable of providing services to those in need. It is an opportunity for NGOs to identify organizational strengths and areas for improvement and how these shortcomings could be mitigated for improved performance. The study focuses on the importance of PCNC Certification to NGOs towards corporate social governance framework. It addresses questions about how PCNC Certification has demonstrated social accountability, met established standards for good governance, attested compliance with existing regulatory requirements, and enhanced donor reputation. The study also explores donors' motivations to NGOs, such as transparency, credibility, certificate of donation, and acknowledgment from beneficiaries upon completion of projects. The study utilizes a quantitative/descriptive design, using a self-made questionnaire validated using one sample test statistic and Cronbach Alpha. The findings can help inform the development of a corporate social governance framework for NGOs and ODA agencies. The study aimed to determine the importance of PCNC Certification for NGOs in the corporate social governance framework. It focused on demonstrating social accountability, meeting good governance standards, ensuring compliance with regulatory requirements, and improving donor reputation. The findings revealed that the PCNC certification was highly significant, and donors were motivated to the same extent. To enhance donor reputation, the study recommended two key actions: 1) Know your audience and create unique fundraising opportunities, 2) Provide online donation tools, and 4) Ask for feedback. Knowing your audience helps create compelling campaigns tailored to specific demographics and preferences, allowing you to tailor your approach to different audiences. Creating unique fundraising opportunities allows donors to engage in their community in a fun and meaningful way. Providing online donation tools is essential for nonprofits, as they can receive large amounts of donations online. Your website should provide multiple opportunities for donations and outline potential giving types. Educational materials on using matching gift search tools may also be helpful. Lastly, asking for feedback is crucial for understanding donor preferences and satisfaction. Sending out a donor review survey can provide valuable insights into donor preferences and show them that you care about their needs. The survey should be direct and clear and take no longer than five minutes to complete. In conclusion, the study highlights the importance of PCNC Certification for NGOs in the corporate social governance framework and suggests several recommendations for improvement. Nonprofit organizations must offer incentives to retain donors and increase their participation. Incentives can include branded items, tiered membership programs, or public recognition. It is essential to know the needs of your organization and its goals before asking for donations. Hiring a fundraising consultant can provide an expert outside perspective, but ensuring their experience aligns with your organization's background is crucial. Saying thank you to donors is crucial for building a lasting relationship. Use personal salutations, note specific information from their donation, share the impact of their contribution, and invite them to continue their involvement. Choosing the best method for each donor will help maintain a healthy donor relationship. There are four main motivations for donors: cost and benefits, reputation, impact or influence, and altruism. Cost and benefits donors are motivated by solving problems or receiving benefits, while reputation donors are interested in visible philanthropy that showcases commitment and inspires others. Impact or influence donors are motivated by impacting their community, your organization, or broader societal issues. Altruism donors are selflessly concerned for others' well-being and seek gifts that support their self-perception as altruistic. A comprehensive understanding of your donors will give you insight into their mindset and motivations behind giving. Personalizing appeals with targeted donation requests will increase giving and strengthen your connection with donors. By addressing these factors, nonprofits can better understand and motivate their supporters to contribute to their cause.