Journal of Asian Scientific Research

The impact of a fair value accounting application on takaful insurance surplus: Insights from Shikan insurance and reinsurance company limited in Sudan

2024-03-28T03:40:58-05:00

This study examines the impact of fair value accounting implementation on the quality of measuring, equitable distribution and enhanced disclosure of takaful insurance surplus within Shikan Takaful Insurance and Reinsurance Company Limited's financial statements. Data was collected using a two-part questionnaire and a descriptive analysis technique: one gathering personal data about respondents and the other exploring study themes across four dimensions to test hypotheses. The questionnaire was distributed to a random sample of 60 corporate employees and 54 individuals responded, reflecting a 90% response rate. Data analysis used the Statistical Package for Social Sciences (SPSS). Three hypotheses were tested: (1) a positive relationship between fair value accounting and the accuracy of takaful insurance surplus measurement. (2) A positive relationship between fair value accounting and the equitable distribution of takaful insurance surplus. (3) A positive correlation between fair value accounting and enhanced disclosure of takaful insurance surplus. Results demonstrate a positive influence of fair value accounting on surplus measurement quality, equitable distribution and improved disclosure in company financial statements. The study recommends the crucial adoption of fair value accounting practices in insurance and reinsurance companies emphasizing the necessity of maintaining commitment to fair value accounting. Additionally, promoting full disclosure of takaful insurance surplus in financial statements is highlighted as a valuable tool for attracting new policyholders.

Assessing the prerequisites for integrating artificial intelligence in secondary education: Perspectives of teachers in Saudi Arabia

2024-04-06T01:49:30-05:00

This study investigates the essential prerequisites for the effective integration of artificial intelligence (AI) into secondary education in the Kingdom of Saudi Arabia, assessing the perceptions of both male and female educators. Employing a descriptive survey methodology, the primary data collection tool consists of questionnaires administered to 427 secondary school teachers in Riyadh. The findings reveal a notable average agreement level (mean score of 4.43) among participants concerning the identified prerequisites for implementing AI. Notably, students' requirements scored the highest (average of 4.51), followed closely by those for teachers (average of 4.48), the educational environment (average of 4.46), and educational content (average of 4.25). Each category demonstrates consistently high importance. Gender-based analysis indicates no statistically significant difference in determining prerequisites, except for those expected from teachers and the educational environment, which garnered preference from female educators. Similarly, no statistically significant variance emerged in the identification of prerequisites based on major. Regarding teaching experience, no statistically significant difference was found in determining prerequisites, except for requirements related to the educational environment, where educators with 10-15 years of experience exhibited a preference. The study concludes that qualification does not significantly impact the determination of prerequisites for AI in secondary education. This study offers useful insights into the perspectives and requirements of educators, providing detailed knowledge of the integration of artificial intelligence (AI) into secondary education in Saudi Arabia. It highlights important factors that need to be considered for the effective deployment of AI in education.

Design and efficiency testing of a prototype extruder for Bang Kaew dog food production

2024-04-15T04:29:18-05:00

This research aims to address this issue by designing and fabricating a prototype extruder specifically tailored for producing Bang Kaew dog food. The Bang Kaew dog breed, native to Thailand, poses a challenge for farmers seeking cost-effective dog food production using locally available ingredients. Despite attempts to minimize expenses, the necessity of machinery in pellet formation remains, contributing significantly to production costs. The study comprises two main phases: designing and fabricating the extruder machine and testing its efficiency for Bang Kaew dog food production. The extruder, a single screw machine, measures 380 x 810 x 345 millimeters and operates on 220 volts, consuming 2200 watts of power. After rigorous testing, the optimal extruder speed for Bang Kaew dog food production was found to be 400 rpm, achieving a production capacity of 136.29 kilograms per hour and a maximum efficiency of 74 percent. The produced dog food exhibited a moisture content of 9.01 percent and specific color values (L*=72.18±1.75, a*=2.60±0.22, b*=14.35±0.41). Additionally, the hardness measured 272.82 Newton, and the water activity (aw) was 0.67. Significantly, the physical characteristics of the dog food produced at 400 rpm closely resembled those of commercial dog food. This study showcases the successful development of an efficient extruder machine tailored for Bang Kaew dog food, providing valuable insights for the pet food industry.

The role of local communities in the conservation of cultural heritage sites: A case study of Vietnam

2024-04-25T00:39:57-05:00

This study examines the significant impact of local community engagement on conserving cultural heritage sites, focusing on active participation, cultural preservation, decision-making, and oversight. Utilizing Structural Equation Modeling (SEM) for analysis, it evaluates how community involvement aids in the maintenance and protection of tangible and intangible heritage aspects. Findings reveal substantial improvements in conservation outcomes due to active community participation, highlighting the critical role of local communities in preserving heritage integrity and cultural values. This emphasizes the necessity of grassroots involvement for lasting cultural legacy preservation. Furthermore, the study stresses the importance of incorporating indigenous knowledge and traditions into conservation strategies to ensure culturally relevant and sustainable outcomes. Although based in Vietnam, the implications of this research are global, advocating for inclusive, community-centric conservation practices that emphasize environmental sustainability and cultural significance. This approach signifies a transformative shift towards heritage conservation models that align with local community ethos, offering valuable insights and recommendations for a more integrative and culturally attuned preservation strategy.

Success of university students in preparing hots questions using assignment-based direct instruction

2024-04-27T05:48:34-05:00

The purpose of this study is to explore the effectiveness of assignment-based direct instruction in preparing university students to develop questions that test learners' thinking skills. One of the greatest challenges facing universities is preparing potential teachers with the ability to develop questions that test students' higher-order thinking skills (HOTS). Using a quantitative descriptive approach, this study analyses the work of 40 university students who were asked to prepare 20 items, as well as question grids and cards for each item, after having undergone assignment-based direct instruction. Analysis shows that: (1) students exhibited a good command of materials (87%), (2) students exhibited a good command of question structure (88%), and (3) students exhibited a good command of Indonesian-language grammar (88%). This study challenges the assumption that teacher-based learning is ineffective, providing evidence that should be considered when evaluating the learning process and its current emphasis on student-centered learning models that sideline teachers. Direct learning based on giving assignments can increase student success in compiling HOTS questions and be a solution to the learning process, which has so far focused a lot on the student-centered learning model, so that the teacher's position is neglected. It suggests that effective pedagogy should not only consider students as active learners but also recognize teachers as creative and pro-active educators. The implications of this study highlight the need for active collaboration between teachers and students in the learning process in higher education.