ajay.karanjia95@gmail.com

The school building delivery process has been affected by the prolonged armed conflicts and wars that took place in Iraq. The evaluation was carried out by identifying the strengths, challenges, and recommendations of the process. The study has also linked the challenges that the process is facing in post-conflict Iraq to the political, economic, social, and cultural factors that play the greatest role in making this process what it is. The study adopted a multiple case study as the research strategy, using the Saunders Onion model. The use of a multiple-case study has allowed the researcher to ensure precision and validity. Findings showed that the delivery process has manifested some strengths in post-conflict Iraq. The study also made recommendations that are derived from the features of the school building delivery process gaps and complexities. When a war-torn society begins to make changes in education, it can bring about changes in the entire society.

The purpose of this study is to determine the impact of profitability, leverage, and capital intensity on tax aggressiveness, as well as the role of firm size in moderating the impact of profitability, leverage, and capital intensity on tax aggressiveness. In this study, the population consisted of 118 companies from the primary consumer goods industry sector that were listed on the Indonesia Stock Exchange (IDX). This study used a purposive sampling method to collect 160 data points from 32 companies in the primary consumer goods industry sector over 5 years, from 2017 to 2021. Multiple linear regression analysis and Moderated Regression Analysis (MRA) were used in this study and were tested using the IBM SPSS version 27 application. The results showed that profitability and capital intensity had a positive and significant influence on tax aggressiveness, whereas leverage did not influence tax aggressiveness. Furthermore, company size does not influence the influence of profitability on tax aggressiveness. Firm size, on the other hand, can moderate the positive influence of leverage and the negative influence of capital intensity on tax aggressiveness.

The study investigated the effects of Applied Scholastics’ Study Technology (APSST) on classroom practices – namely: Lesson preparation; lesson delivery; sustenance of students’ interest; and handling of barriers to study – and academic achievement of Junior Secondary School (JSS) One student of Solid Foundation Academy, Pankshin, Plateau State, Nigeria. The quasi-experimental design was adopted for the study. The sample consisted of an intact group of 30 students and 4 teachers subjected to pre and post interventions classroom observations and an analysis of students’ terminal academic results. The instrument used for the study were: Lesson Delivery and Classroom Observation Schedule (LDCOS) and students’ terminal academic results. Data collected were analysed using mean, standard deviation, and t-test. The mean and standard deviation rate indicators of the effect of APSST on the improvement of teachers on the classroom practices indices measured maintained a positive progression across the board after exposure and deployment of APSST in the classroom. Also, the tested hypothesis proved significant improvements in all the classroom practice indices. Furthermore, the result revealed an improvement in students’ academic achievement based on the obtained mean in all the subject areas studied. Similarly, there was a significant impact of APSST on students’ achievement in English language, Mathematics, and Physics with the exception of Civic Education. Based on the remarkable results noticed of the effect of APSST in teaching and learning within the short period of the study, it is concluded that deployment of APSST in education is vital in achieving productive learning experience.

National Education Policy (2020) will act as one of the driving forces of its economy, by creating a specialized workforce built on knowledge maximization. The Policy highlighted the many flaws in the educational system and aims to improve this scenario. Certain provisions include: (a) Enabling a student to study one or more specialized areas of interest, across a range of disciplines including professional, technical, and vocational subjects, (b) An Academic Bank of Credit (ABC) will be established to digitally record the academic credits earned from various recognized Higher Educational Institutions so that the degrees can be awarded considering all credits earned in the case of multidisciplinary candidates. It acknowledged the dropout rate in the country and the social stigma against Vocational education and aims to provide a solution, creating a well-rounded workforce for the country’s future. It also highlights the requirement for financial support and curriculum flexibility for students at every level.

Devi et al. (2020) explored the knowledge and impact of NEP (2020) on commerce discipline and those affected by it. It established that changes in the education scenario will come with pros and cons of their own and that the positive outcomes should be prioritized for a higher educational standard. Although Devi et al. (2020), studied the awareness and overall impact of NEP-2020, among the stakeholders of the Commerce discipline, they did not gauge the impact that specific new additions to the policy had. There is a need for further research to understand if additions like the Academic Bank of Credits, integrated Vocational courses and Financial Support would help students in their pursuit of a holistic education in Commerce. Although Aithal et al. (2020), conducted an analysis of the NEP-2020, they did not analyse the impact it may have. Their suggestions were primarily centred around creating a higher standard for teaching staff in Higher Education Institutions. With a strong focus on STEM subjects throughout and now the developed STEAM focus, Commerce seemed to have taken a back seat in the Indian Education System. With the National Education Policy (2020), the country hopes to maximize the educational potential across disciplines. The study is based on primary data collected. The data collected was analysed using a simple percentage breakdown. The study also uses a Chi-square test to find the efficacy of the new education policy among the respondents. The experience of researcher and far-sightedness is also expressed. The study only shows the perceived impact of NEP (2020), for a comprehensive measure of the policy’s effect on Commerce as a discipline, a follow up empirical study is required. A further study after the complete enforcement of the policy would paint a more accurate picture of its benefits or shortcomings.

This study was carried out to investigate the effect of field trips on geography students’ academic performance in secondary schools in Adamawa State, Nigeria. A pretest-posttest quasi-experimental research design was adopted for the study. The population of the study consisted of 12,366 SS II students in the state. A purposive sampling technique was used to select 240 students from two intact classes in two secondary schools in the state. The schools were randomly assigned to experimental and control groups, the experimental group was taught using a field trip teaching strategy while the control group was taught using the conventional lecture method for eight weeks. The instrument used for data collection was the Geography Achievement test GAT which composes of 35 items with a reliability value of 0.71. Research questions were answered using descriptive statistics while hypotheses were tested at a 0.05 level of significance using ANCOVA. The finding of the study revealed that the Field Trip teaching strategy is highly effective in improving students’ academic performance. From the result the study recommendations were made there is a need for teaching and learning involving student participation such as field trip teaching strategy which enhances learning.

The purpose of this study was to examine and analyze the effect of price level and product excellence on thrifting purchase decisions with content marketing as a moderator. The sample in this study consisted of 159 respondents who were thrifting customers and students who liked different fashions. Respondent coverage is based on the hair approach. The data collection technique used simple random sampling by distributing research questionnaires in Google form format and then sharing them on social media. The research data processing method uses smart pls (partial least square) software which is used for hypothesis testing. The results of this study indicate that price level affects purchasing decisions, excellent product influences purchasing decisions, content marketing influences purchasing decisions, content marketing can moderate the effect of price level on purchasing decisions, and content marketing can moderate the influence of price level on purchasing decisions. Recommended, if you want to increase the price level, then it is advisable to be able to further improve excellent product and content marketing if you want to increase the price level, because some of the respondents in this study stated that in increasing purchasing decisions one must be able to maintain excellent product and good content marketing.

This abstract focuses on the impact of leadership on employee productivity. Effective leadership plays a crucial role in shaping the performance and productivity of employees within organizations. The study examines various leadership styles and their influence on employee productivity, considering factors such as motivation, communication, and empowerment. The analysis draws upon a range of theories and empirical studies to explore the relationship between leadership and employee productivity. Transformational leadership, which emphasizes inspiring and motivating employees towards a shared vision, is found to have a positive impact on productivity. This leadership style promotes employee engagement, job satisfaction, and a sense of ownership, resulting in increased productivity levels. Moreover, the study discusses the importance of effective communication in leadership and its direct correlation with employee productivity. Leaders who communicate clearly, provide feedback, and foster open dialogue contribute to a positive work environment that enhances productivity. Furthermore, the research emphasizes the significance of empowering leadership practices. When leaders empower employees by delegating authority, encouraging autonomy, and fostering a supportive culture, employees are motivated to take ownership of their work and exhibit higher levels of productivity. The findings of this study highlight the influential role that leadership plays in driving employee productivity. Organizations should prioritize the development of transformational leadership skills and create a supportive and empowering work environment. Investing in leadership training and promoting effective communication practices can contribute to enhanced productivity levels and overall organizational success.

This paper examines the strategic impact of globalization on the Nigerian economy. Globalization, characterized by increased interconnectedness and interdependence among countries, has brought about significant transformations in Nigeria’s economic landscape. The analysis begins by clarifying the concept of globalization and establishing a theoretical framework for the study. Subsequently, the paper explores the positive and negative effects of globalization on the Nigerian economy. Positive impacts include access to new markets and expanded business operations, while negative impacts encompass exposure to external shocks and vulnerabilities. The paper concludes by offering recommendations to Nigeria on how to maximize the benefits of globalization while minimizing its adverse consequences. By understanding and effectively managing the strategic implications of globalization, Nigeria can navigate the complexities of the global economy and achieve sustainable economic development.

Overseas internships are important learning experiences for university students. This study analyzed self-efficacy and cultural intelligence with motivation as a moderating variable to elucidate the impact of overseas internship constraints on university students. The findings of this study indicated that both self-efficacy and cultural intelligence have a negative impact on overseas internship constraints, suggesting that university students with higher self-efficacy and greater acceptance of different cultures are better able to overcome overseas internship constraints. The findings also showed that motivation is not a significant moderator of the interaction between self-efficacy and oversea internship constraints. However, motivation negatively moderates the interaction between cultural intelligence and overseas internship constraints. In other words, the negative impact of cultural intelligence on overseas internship constraints is more pronounced in university students with stronger participatory motivations. This observation was attributed to individuals with higher cultural intelligence being more capable of adjusting their mindset to avoid emotional exhaustion.

This study aims to analyze the impact of tax counseling and services on the compliance of individual taxpayers in Indonesia. Taxes are the primary source of government revenue, and taxpayer compliance plays a vital role in maintaining the country’s economic stability. However, the level of taxpayer compliance in Indonesia remains an issue that needs addressing. The research methodology adopts a quantitative approach, gathering primary data through a survey using a questionnaire administered to individual taxpayers. The study sample was taken from various regions across Indonesia. The collected data were analyzed using statistical techniques such as regression analysis. The findings of this study indicate that tax counseling significantly influences the compliance of individual taxpayers in Indonesia. Effective counseling can enhance taxpayers’ understanding of their tax obligations and the benefits of tax payments, thereby increasing their awareness and compliance. Furthermore, tax services also have a positive impact on taxpayer compliance. Good and responsive service from tax authorities can facilitate taxpayers in fulfilling their tax obligations. This research makes a significant contribution to the understanding of factors influencing the compliance of individual taxpayers in Indonesia. The findings of this study can serve as a basis for improving the effectiveness of tax counseling and services to increase taxpayer compliance. It is hoped that the appropriate application of strategies in tax counseling and services can result in an improvement in the compliance level of taxpayers in Indonesia, which in turn will positively impact state revenue and economic development.