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Journal of Research in Social Science and Humanities
Published by UK Institute
ISSN : 28093356     EISSN : 28073916     DOI : http://doi.org/10.47679/jrssh.v1i2.12
Core Subject : Religion, Economy, Humanities, Science, Education, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other
Journal Research of social science and Humanities is a peer-reviewed, international, and intercultural journal. It promotes interdisciplinary research with a primary focus on original research or reviews in humanities and social sciences. Articles are welcome in the following seven sections: Education and Assessment, English Language & Literature, Media & Journalism, Politics & Governance, Psychology, Sociology, and Economics & Commerce. Journal audiences are learned readers, researchers, policymakers, administrators, and educational organizations.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3, No 1 (2023)" : 6 Documents clear
International auditing standards and their role in achieving financial transparency requirements in insurance companies Ahmed Raad Nadhim
Journal of Research in Social Science and Humanities Vol 3, No 1 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v3i1.37

Abstract

The research discusses the role of International Auditing Standard No. 20, in achieving financial transparency, which has become an international requirement for organizations to classified and adopt their data as an economic indicator of the efficiency of the markets in which these organizations operate. And the research discussed the concept of international auditing standards and their relationship to achieving Elements of financial transparency through the application of its principles in organizations. And research reached a number of results, the most important is the weak interest of the auditing bodies in insurance companies to share the results of audit work with the media and the parties interested in the results of their work and their weak role in attracting researchers’ attention to the results of their work as part of the requirements Audit Standard No. 20.
Accessibility of the Curriculum by Learners with Conduct Disorders in Nkayi Rural Primary Schools in Zimbabwe Siziba Khumbulani; Thomas Musankuleni Kaputa
Journal of Research in Social Science and Humanities Vol 3, No 1 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v3i1.34

Abstract

The study sought to find out the challenges and opportunities posed by the current curriculum when including learners with conduct disorders in mainstream primary schools in Nkayi District in Zimbabwe. Using a qualitative approach focusing on a case study design data was generated from Fifteen participants (1 school head, 4 mainstream teachers, and 10 learners with conduct disorder) were purposively selected. All participants were interviewed individually. Theme identification methods were used to analyse data. The findings showed that all students showing signs of conduct disorder were mostly taught by regular class teachers in the mainstream. Despite having mainstream teachers and a specialist teacher, learners with conduct disorders could not perform well in their academic work as all mainstream teachers were not conversant with ways of identifying and managing learners with conduct disorders in primary school. It was revealed that there was a lack of proper guidance and counselling and parental involvement in dealing with learners with conduct disorders. Learners with conduct disorders were socially included but were academically excluded because of lack of measures to manage learners with conduct disorders for them to access the academic curriculum in the primary schools. For learners with conduct disorders to fully access the curriculum, this study recommended that teachers should be fully capacitated to manage learners with conduct disorders, reduced teacher-pupil ratio in primary schools, involve parents in the management of learners with conduct disorders and capacitate school guidance and counsellors.
The impact of the application of the International Accounting Standard (IFARS 9) on the financial reporting of Iraqi private commercial banks Abo AL Hassan Qasim; Ibrahim Naeem Hasan; Nassif Jassim Aljboory
Journal of Research in Social Science and Humanities Vol 3, No 1 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v3i1.35

Abstract

The problem of recognizing credit losses is one of the most important contemporary problems in accounting thought, as the process of creating a provision for credit losses is one of the most important bases of measurement in hedging against these losses and mitigating their impact. Studies and research in the field of accounting show that the accounting treatment used in accordance with the international standard (IFRS 39) is one of the fundamental reasons for the exacerbation of the global financial crisis in 2008, which is the delay in the recognition of credit losses until they are achieved, which is the so-called model of actual credit losses, as the treatment is based on  recognizing the loss on the actual basis, i.e. after its occurrence, and not on the expected basis, i.e. before it occurs. In light of the criticisms leveled at the international standard (IAS 39) entitled Financial Instruments, the International Accounting Standards Board issued a standard for financial instruments, which is the International Financial Reporting Standard (IFRS 9). The new standard includes a proposed accounting framework for recognizing expected losses. According to the requirements of this standard, banks create provisions to face risks on an expected or estimated basis with the aim of early recognition of credit risks. As a result of the effects that this application will have on credit risks. It was necessary to shed light on the impact of the application of this standard on reducing credit risk, and thus the financial reporting of Iraqi commercial banks will be affected.
Management of learners with conduct disorders in Nkayi Rural District Primary Schools in Zimbabwe. Khumbulani Siziba; Thomas Musankuleni Kaputa
Journal of Research in Social Science and Humanities Vol 3, No 1 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v3i1.38

Abstract

Zimbabwe has adopted an inclusive education system in order to address barriers to learning for children with conduct disorders. The management of learners with conduct disorders is hampered by the lack of teachers’ skills and knowledge in guidance and counselling of learners with conduct disorders. In this paper, the researcher identifies the challenges in the management of learners with conduct disorders in Nkayi District primary schools and explores suggestions on the best and convenient ways of managing these learners. A qualitative research approach and a phenomenological research design were employed in which ten teachers in rural primary schools were interviewed to solicit their views, experiences and observations on the management of learners with conduct disorders in primary schools. The study concluded that the management of learners with conduct disorders in rural primary schools may not be successful without considerate guidance and counselling modalities in schools.
Evaluation of Domestic Apprenticeship Programs as an Effort to Improve Competency of Job Seekers in Lampung Province Asmiati Asmiati; Rahayu Sulistiowati; Ita Prihantika
Journal of Research in Social Science and Humanities Vol 3, No 1 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v3i1.39

Abstract

The domestic apprenticeship program in Lampung Province still encounters problems, such as the socialization process that is carried out less than optimally so that only a few companies are interested in collaborating. As a result, the company's recruitment implementation has not been able to achieve the specified target. This study aims to evaluate the implementation of the domestic apprenticeship program and identify the factors supporting and inhibiting the implementation of the domestic apprenticeship program in Lampung Province. The study was conducted with a qualitative descriptive approach using 4 program evaluation indicators consisting of input evaluation, process evaluation, outcome evaluation, impact evaluation (Wirawam, 2016). The results of this study indicate that the overall achievement of this domestic apprenticeship program is quite good so that this program can be continued by modifying or improving some that are less effective in order to achieve maximum results/targets for the coming year. Supporting factors in this domestic apprenticeship program are supported by complete facilities and infrastructure to support program implementation and are supported by competent instructors in training and guiding participants and inhibiting factors: lack of human resources, lack of commitment, domestic apprenticeship programs have not gone hand in hand with independent campus internship program and insufficient incentives.
The Impact of Financial Markets on The Development of Investments in Iraq ibrahim naeem hasan
Journal of Research in Social Science and Humanities Vol 3, No 1 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v3i1.52

Abstract

The organizational development process represents a systematic and continuous process that does not stop at a specific point. It is a continuous cycle of continuous improvement that includes drawing, developing, implementing, evaluating, improving and monitoring strategies. The organizational development process focuses on studying internal changes in the company and external changes as well and their implications for the company and its performance in order to improve communication and interaction processes. Within the company and ensuring that all employees work in consistency with the company's goals and values, developing employees, improving their capabilities, improving the products and services provided by the company to its customers, and also increasing profitability, the research aims to know the impact of organizational developments in developing investments in the financial sector in Iraq.  Through statistical analysis, the results showed that the values of the regression coefficient and the beta coefficient (B) were positive. This means that organizational developments positively affect the development of investments for joint-stock companies in Iraq, that is, the greater the degree of organizational development, the greater the ability to develop investments for joint-stock companies in Iraq. The results showed that the correlation coefficient (R) was (0.629), while the results showed that the square value of the coefficient Correlation (R²), (0.396); Its interpretation means (38%) of the development of investments in the financial sector in Iraq. Based on the previous result, the hypothesis was accepted and the research recommends developing the legal environment, including the Companies Law by issuing rules for public offering and developing its mechanisms when marketing the shares of new companies or existing companies when increasing their capital. In order to attract national and foreign capital.

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