Instructional Planning: Its Importance and Basic Components

This work traverses Instructional Planning, its importance, and attendant elements that facilitate the deconstruction of the curriculum into deliverable and interactive relationships between teachers and learners. As an African saying goes, “when spider webs unite, they can trap a lion.”  Gestalt Psychology also tells us that “the whole is equal to the sum of its parts” (Rathus, 2000).

Qualification of Copyrights as Objects on Fiduciary Warranty Objects

The economic and legal development of Copyright in Law Number 28 of 2014 concerning Copyright provides new regulations regarding Copyrights that can be used as objects of Fiduciary Guarantees. Article 16 paragraph (3) UUHC provides an opportunity to bind Copyrights as objects of Fiduciary Guarantees, Copyrights include intangible movable objects that are born in a declarative manner. However, based on the Civil Code, whoever has a right or proposes an act to confirm his right, or to refute the rights of others, must prove the existence of that right or the existence of such an act. The regulation regarding Copyright as the object of Fiduciary Guarantee is in accordance with the provisions on the loading, registration and transfer of Fiduciary Guarantee in Law Number 42 of 1999 concerning Fiduciary Guarantee. Philosophically, copyright as a material right is in accordance with the legal system of objects in Indonesia where each “object” and “right” can be controlled by property rights, as “intangible objects” which can be used as objects of guarantee as mandated by UUHC. The regulation of copyright as a fiduciary guarantee must have clear and detailed qualifications related to the assessment of copyright in each type of copyright that has been stipulated in the UUHC, there must be new operational regulations on fiduciary guarantees for each type of copyright so that it can be fully Fiduciary guarantees can be carried out in the banking sector.

Approaches to Language Teaching: Criticism from Theory to Practice

The criticism of any approach should be based on clear regulations. When we criticise any theory, our intention is that this criticism should meet some crucial requirement that should be systematic and not sporadic. “Systematic”, means that it is based on a specific set of principles or criteria, which are the same set of principles that are used in such a way as to evaluate all the existing teaching/learning theories. These principles are described as psychologically motivated principles, which are the richness of the input, the building of the students’ competency, and their involvement in meaningful communicative acts. The exhibition of an approach such as the Audiolingual methodology pushes us to investigate the question, what is problematic with it in the light of the learning criteria? One of the Audiolingual methodology’s apparent weaknesses is the output and the comprehensibility of the input. The Communicative Approach is good, but it is criticised because it does not provide a rich input. How can students communicate if the teachers fail to expose them to some linguistic stimulus? The Total Physical Response is known for the richness of the input, but the performance is poor. This paper is about learning how to criticise any language teaching approach and how to define a good one. The evaluation is not based on the students’ outcome, but on the benefit of finding out why a certain approach did not work in terms of what is taking place in the learners’ mind during the learning process.

Forensic Accounting and Detection of Occupational Fraud in Nigerian Deposit Money Banks

Banks play a vital role in the intermediation of financial resources in the financial system. However, the recurrent nature of fraud has made deposit money banks less effective. The study aims to examine the effect of forensic accounting on the detection of occupational fraud in Nigerian deposit money banks with a specific focus on data mining techniques, computer-assisted audit techniques, and trend analysis. Data were collected from primary sources using a well-structured questionnaire. Data were analyzed using descriptive statistics and ordinary least square (OLS) regression. The result shows that R2 and R2 Adjusted has the value of 0.917484 and 0.901904. The study then conclude that data mining technique has a significant positive effect on occupational fraud detection while the computer-assisted audit technique has a significant positive effect on occupational fraud detection and that trend analysis has a significant positive effect on occupational fraud detection. This finding implies that the detection of occupational fraud will be enhanced when forensic accounting technique is employed. The study therefore recommends, that deposit money banks should enhance the internal control systems with data mining techniques, computer-assisted audit techniques, and trend analysis feature to uncover asset misappropriation fraud in Nigerian deposit money banks by the central bank of Nigeria.

The Liability of the Official of the Land Deed Management against Legal Defects

Court decisions related to PPAT as co-defendants are the Siak Sri Indrapura District Court Decision Number 28/Pdt.G/2017/PN Sak, and Court Decision Number 104/Pdt.G./2012/PN. Cbn. In both cases, PPAT was alleged to have committed an act that was contrary to the procedures and provisions in making the deed, fulfilling the elements of an unlawful act as normalized in Article 1365 of the Civil Code. The study analyzes three legal issues, including whether the official making the land deed is also responsible for the legally flawed deed that has been made; what is the form of accountability that follows the official making the land deed to the legal defect status of the deed made; and how the concept of future arrangements for land deed officials as co-defendants for legally flawed deeds. The normative juridical research method uses three approaches, namely the law approach, the conceptual approach and the case approach. The results of the discussion of this study, namely: The responsibility of the official making the land deed for the legal defect deed he has made. Accountability in the realm of civil law with indicators that have fulfilled the elements of unlawful acts as regulated in Article 1365 of the Civil Code. The form of PPAT’s accountability for the legal defect status of the deed made is in the form of administrative sanctions and civil sanctions. The concept of future regulation of PPAT as partly responsible for a legally flawed deed is that there is a clear arrangement regarding the material and formal requirements for making a deed. In addition, it is necessary to regulate the concept of giving concrete and specific sanctions for PPAT to minimize the occurrence of professional abuse that has been imposed on the official.

Blackness: The Color of Otherness in Kennedy’s Funnyhouse of a Negro and Genet’s the Maids

Adopting the perspective of critical race theory grounded in Black Existentialism, this article argues that we should consider Black Drama beyond conventional conceptions of author, identity, or content, expanding the category to consider abject human life and misery beyond the color line as exemplified by Kennedy’s ‘Funnyhouse of a Negro’ (1964) and Genet’s ‘The Maids’ (1948). The paper argues that both texts dramatize an existential conception of Blackness through the construction of essentialized otherness. The two plays present otherness as constructible rather than biological. By doing so, Kennedy and Genet contest the authenticity of the racial construction of identity. Consequently, Sarah’s experience of absorbing the symbols of power in Funny House speaks to the existential experience that Claire and Solange undertake in The Maids as “Black” human beings. The paper shows that the Blackness portrayed in the works of Kennedy and Genet is a “trapped identity” which results from being entangled between two opposed ontological poles: being and non-being. Therefore, the failure of establishing balance between human agency and their new existential situation leads to an inauthentic identity and a false mode of existence. Oscillating between Blackness and whiteness results in fragmented selves, embodying the existential notion of no exit, but is the liberator that is necessary for the Black Existentialism.

African Women as the Alpha and Omega of Their Own Promotion as Dealt with in Ngugi’s Petals of Blood and Devil on the Cross

This paper aims at giving more insights into how African women at large can reverse the traditional trend to be the architects of their own empowerment as dealt with in the selected novels like Petals of Blood and Devil on the Cross by the well-known Kenyan writer Ngugi wa Thiong’o. In these novels, the author raises the thought-provoking issue of the great responsibility befalling African women to achieve their own empowerment today. The results of our findings will lead us to impart to the reader that the responsibility befalling African women to achieve their own empowerment is quite tremendous. With this in view, African women must use the potentials that they are endowed with so as to set the good example to the coming generation. Through the lens of feminism, womanism, and Marxist literary criticism this paper arouses African women’s awareness on the place they must carve out for themselves on the social, political, and even economic arena if they really want to stop paying lip service to gender equality.

Understanding the Concept of Sunda Wiwitan Religion in the Baduy Community in Indonesia Related to Environmental Management

The Sunda Wiwitan religion is a sect of worship of natural forces and ancestral spirits which is commonly called animism and dynamism. Sunda Wiwitan is believed to be the ‘religion’ of the Sundanese people in the past, which later became a religion attached to the Baduy tribe. The next development, the Sunda Wiwitan religion cannot be separated from the concept of monotheism because there is a supreme power, namely Sang Hyang Kersa which is equated with God Almighty. This study analyzes the concept of Belief in the Baduy customary law community related to environmental management as part of their belief. The research method used is descriptive-analytic with the aim of analyzing the state of the research area with the object of the Sunda Wiwitan religion in Baduy. The results of this study explain that the orientation, concept, and practice of the Sunda Wiwitan religion is only aimed at pikukuh for the welfare of life in the world. The highest power that until now is believed to be the spirits of ancestors who when cared for will give strength both physically and mentally to their descendants. For this reason, Baduy people until now consider worship to their ancestors so sacred or they call them karuhun. Karuhun is a strict customary provision in the form of taboos (pamali) that must be followed by all communities. The karuhun is related to the natural surroundings that should not be damaged, so that environmental management is an order of the Sunda Wiwitan religion.

Tax Obligations for Small and Medium Micro Enterprises (Umkm) References to PP Number 23 of 2018 (Case Study on Sharia Cooperative Business 45 in Mataram City)

This study takes the title: “Tax Obligations for Micro, Small and Medium Enterprises (MSMEs) based on PP Number 23 of 2018 Application of Government Regulation Number 23 of 2018 (Case Study on 45 Sharia Cooperative Businesses in Mataram City). The objective of the financial writer in this study is to analyze reports on the acceptance and competition of Sharia Cooperatives 45 and the calculation of Income Tax Article 4 Paragraph (2) of Government Regulation Number 23 of 2018 in fulfilling tax obligations on Sharia Cooperatives 45 in the city of Mataram. This study uses a case research method, namely the case that occurred in the 45 Sharia Cooperative for the fulfillment of tax obligations in the 2020 fiscal year.

Based on and discussion, relating to the Calculation, Deposit, & Reporting Procedures for Islamic Cooperative Income Tax 45 are as follows:

  1. To find out the procedure for calculating, depositing and reporting PPh of Sharia Cooperative Board of Directors 45 has been carried out in accordance with the basics of recording/booking data of Sharia cooperatives 45 to deposit the amount of income tax payable of Rp. 357,886 and carry out annual SPT reporting e. Establish
  2. To compare between Government Regulation Number 23 of 2018 regarding Income Tax article 4 (paragraph 2) implemented by Sharia Cooperatives 45 in accordance with existing provisions.

45 Sharia Cooperative Enterprises has carried out its tax obligations by making payments and reporting taxes using the Annual Tax Return (SPT) on time.

Men’s Experiences of Gender Based Violence in Selected Compounds of Lusaka Urban

The study investigated men’s experiences of Gender Based Violence in selected compounds of Lusaka Urban. The study adopted an interpretivist perspective which seeks to understand participants’ lived experiences of Gender based Violence. The study was conducted in two compounds of Lusaka Urban. The study sites were chosen because of their high prevalence of Gender Based Violence as reported on social media. The study was premised on the following research objectives; to determine the nature of Gender Based Violence against men, to explore the factors that lead to Gender Based Violence against men and to investigate men’s reactions in the face of Gender Based Violence. The study sample consisted of fourty-six (46) participants, thirty four (34) of whom were men from both Garden and Matero Compounds, four (4) representatives from the Zambia Police Victim Support Unit and eight (8) Church leaders. Purposive and convenient sampling techniques were used. The findings of the study revealed that among the forms of Gender Based Violence perpetrated against men were emotional abuse, sexual abuse, physical assault, financial abuse and verbal abuse. Other factors that led to Gender Based Violence against men were failure of a man to provide for family needs especially after change of economic status, alcohol abuse, retaliation to past mistreatment of wives by husbands, adultery and psychological disorders. Regarding men’s reactions in the face of Gender Based Violence, the study showed that few men reported cases of Gender Based Violence against them. This was attributed to the fact that men faced barriers such as societal view of battered men, police attitudes towards battered men and being ignored by the law enforcement bodies.