The Effect of Capital Structure and Profitability on Firm Value with Dividend Policy as a Moderating Variable in Property and Real Estate Companies Listed on the IDX

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The purpose of this study was to determine the effect of capital structure and profitability on firm value with dividend policy in property and real estate companies listed on the IDX. The sample of this research is 6 companies. The results obtained from this study are Capital Structure as measured by debt to equity ratio (DER) has no significant effect on firm value in property and real estate companies listed on the IDX for the period 2017 – 2022. Profitability as measured by return on equity (ROE) has a significant effect on firm value in property and real estate companies listed on the IDX for the period 2017-2022. Dividend policy (devidend payout ratio / DPR) is able to moderate the effect of debt to equity ratio (DER) on firm value in property and real estate companies listed on the IDX for the period 2017 – 2022. Dividend policy (devidend payout ratio / DPR) is able to moderate the effect of return on equity (ROE) on firm value in property and real estate companies listed on the IDX for the period 2017 – 2022.

Empowering Omani Employees: Transforming Communication Skills through Targeted English Speaking Courses

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In today’s globalized environment, proficiency in English is a crucial skill, especially in professional contexts. This article details the journey and significant progress of Omani employees at the General Directorate of Education in Al-Dakhiliya Governorate, Oman, who participated in an English speaking course designed to improve their fluency. Through structured learning and dedication, these employees demonstrated notable improvements, culminating in their ability to confidently deliver presentations in English by the end of the course. The course was tailored to meet the participants’ specific needs, including daily conversational practice, role-playing exercises, grammar workshops, vocabulary building, listening tasks, and public speaking training. The progress observed in fluency, grammar, vocabulary, listening skills, and confidence underscores the effectiveness of targeted language training. The course concluded with final presentations, showcasing the participants’ enhanced communication skills. This success story highlights the importance of customized language training programs in boosting professional communication abilities, suggesting that similar initiatives could benefit various sectors by enhancing employees’ communication skills and career prospects.

A Comparative Study of Cultural Barriers to Girls’ Right to Education in Bamyan and Kandahar Cities

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By taking control of Afghanistan, the Taliban regime has closed schools and universities to girls and denied them the right to education beyond the sixth grade. The Taliban government has declared the lack of a suitable environment that is compatible with Islamic standards as the main reason for opposing the education of girls. While the majority of Sunni and Shiite jurists and religious scholars do not agree with the Taliban ruling. An example of such a restriction is not seen even in the most traditional Islamic countries such as Saudi Arabia. Many views consider the Taliban’s policy towards girls’ education as a result of the traditions and cultural values ​​of the Pashtuns. Based on this, the present research, with a comparative study of the cities of Bamyan and Kandahar, tried to investigate the cultural barriers to the right to education for girls in these two cities, which represent the two largest ethnic groups in Afghanistan. Qualitative method was used in this research and data was obtained through the analysis of questionnaires. The questionnaires of this research were set up in the online form of Google and were given to the respondents using the “available” method. According to the findings of the research, cultural factors are the main obstacle to girls not having access to the right to education, which is not allowing families, wrong culture and traditions, insecurity, lack of morale, unfavorable economic situation, early marriage, lack of awareness, inappropriate educational environment, lack of family encouragement, Men’s pessimistic view of girls, and the weak perception of girls compared to boys in society, were identified as the most important.

Mapping the Effect of Supply Chain Management on Financial Performance Using a Bibliometric Analysis

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Supply chain management (SCM) makes positive contributions to financial performance, although there has been little research on bibliometrics. The purpose of this study is to analyze and map the financial impacts of supply chain management through bibliometric analysis. We used the Scopus database for this research. Several bibliometric methodologies, including research trends, productive contributors, collaboration networks, and research focus areas, are integrated with topics to create an overview. The findings reveal that the literature on supply chain management and financial performance has grown significantly over the past few decades. The contributions of researchers worldwide represent interests that cross geographical boundaries and provide an overview of the global challenges. Mapping the financial impacts of supply chain management using network visualization reveals four clusters of current hot issues. The red cluster primarily focuses on green supply chain management. The light green cluster emphasizes practical implications, while the dark green cluster is dedicated to business improvement. The blue cluster is centered around organizational performance. These findings offer valuable insights into current research trajectories and opportunities for optimizing supply chain management to enhance financial performance.

Verbosity and Politeness: External Mitigation of Request Speech Acts in Australian English and Iraqi Arabic

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This paper examines external modifiers that Australian English native speakers and Iraqi Arabic native speakers use to soften the force of request speech acts in everyday situations. Request samples were collected by means of role-play interview and external devices employed to mitigate the request acts were identified and classified using a framework based on CCSARP model. The results showed that external mitigating devices were pervasive in requests from both groups. The two groups have also been found to use different semantic formulae of some mitigating devices in specific situations. The occurrence of external mitigators in both groups’ requests is discussed in terms of verbosity as a politeness strategy. It is also suggested that the divergence between the two groups in their utilisation of request mitigations is related to cultural variations between the Australian and Iraqi cultures.

Applying Flipped Classroom Model: A Case Study in Teaching English for Academic Purposes at International School, Vietnam National University Hanoi

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Flipped classroom, or inverted classroom is a teaching approach in which new content can be learned at home with the support of digital materials sent by teachers and homework can be done in class through discussion and group work activities. This mode of teaching has been being implemented quite widely in the world, but it has only been paid a lot of attention in Vietnam recently. The present study investigates the application of flipped classroom model in teaching English for Academic purposes (EAP) for undergraduate students at International School, Vietnam National University (IS-VNU). An action research to implement flipped classroom model in teaching EAP was carried out in a class of 21 sophomores at VNU-IS. Findings indicate that there is an improvement in class time management and VNU-IS students’ involvement in EAP educational process. Besides, based on results of questionnaires and observation, students and teacher alike have the positive perceptions of flipped learning applied in EAP course. It is therefore concluded that flipped classroom mode will possibly be a complementary method in delivering EAP lessons at IS-VNU. The study also points out some recommendations for better implementation of flipped classroom in further researches.

A Stylistic Analysis of Foregrounding in Sonnet 18

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This paper provides a stylistic analysis of William Shakespeare’s Sonnet 18, focusing on the concept of foregrounding. The analysis is divided into two main parts: graphological deviation and semantic deviation. Graphological deviation examines the use of punctuation marks such as colons, semicolons, and question marks to create visual and syntactic emphasis. Semantic deviation explores rhetorical devices like personification, rhyme scheme, repetition, and the specific choice of verbs and adjectives to uncover the thematic resonance and layered meanings in the sonnet. The study highlights how these deviations collectively enhance the thematic impact of Sonnet 18, showcasing Shakespeare’s mastery in using stylistic elements to convey the enduring beauty and timeless nature of love. The paper concludes by discussing the broader implications of these findings for understanding Shakespearean poetry and suggests directions for future research in this field.

The Principal’s Strategy in Improving the Quality of Quality Islamic Education Institutions Through Analyzing Teacher Characteristics

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Islamic education aims to form a whole human being with healthy characteristics in mind, body, spirit, and morals and skills. The role of the principal as a leader can affect the quality of education in an institution. Therefore, creativity and seriousness to advance educational institutions, especially Islamic educational institutions, are important to be realized in the form of achievement strategies. The purpose of this study is to explain how the principal’s strategy in improving the quality of Islamic education by analyzing the characteristics of teachers who are the main actors in the world of education. The method in this study uses a qualitative approach with observation and interview techniques. The results of the research obtained that the analysis of teacher characteristics carried out at Private Islamic Schools in Dau sub-district has not been entirely fulfilled. Teacher characteristics that should be owned are: (1) Customer Focus, (2) Total Involvement, (3) assessment, (4) commitment, and (5) continuous improvement. apparently still not entirely owned. This can be followed up by providing training and debriefing to teachers and involving teachers in major activities that involve the community in the Islamic Education Institution.

Euphemisms as Cultural and Social Phenomenon: Cross- Cultural Contrastive Study of English and Albanian Euphemistic Expressions

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Euphemisms have been traditionally viewed as social taboos operative within the language-community and specifically as being “isolated” into their historical contexts and the established cultural conditions. Euphemisms help us to understand how taboo topics are conceived in cultural groups and what beliefs are accepted, rejected, or implicitly legitimated.  Indeed, it is the social and cultural nature of euphemisms that make them so changing over time and across societies

Different cultural backgrounds have reflected various views and attitudes towards delicate and touching issues such as taboos. In this context Albanian and English communities as distinguishable culturally identified societies have in an original and unrepetitive way designated the linguistic material in the process of euphemistic expressions generation and embedment. This contrastive analysis aims at investigating the way superstitious and social taboos have given rise to several types of euphemisms in both languages, linguistic materials which should be explained based on social cultural and mental grounds and peoples’ general belief that there is a somehow supernatural and instinctive hidden link between the linguistic sign and the referent it represents. At this point, it seems that Albanian and English communities have not “suffered” from similar unexplained fears, doubts, insecurities, and irrationalities. It is more than evident that while consulting the euphemistic corpus of Albanian and English euphemisms, distinguishable differences can be spotted.

Measuring the Integration of Data Analytics in the Computerized Accounting Curriculum

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This study demonstrates a framework for integrating data analytics into an existing undergraduate accounting curriculum, that students are introduced to data analytics progressively while not requiring additional semester credit units. The Qasim model proposes course learning outcomes related to data analysis with specific course levels from lecturers and students of accounting study program. The findings showed that data analysis materials are identified as existing and impact changes in learning materials. Empirically, there are differences in the level of understanding and mastery of skills in data analysis tools between lecturers and students. The course that needed to develop the adoption of data analysis material is intermediate financial accounting expansively. This model can be a reference for lecturers and curriculum committees when updating the accounting curriculum to include data analytics integrating.