Synchronous Display and Whiteboard-Like Freehand Writing App as Teaching Tool for Virtual Classroom amidst the Pandemic

Purpose: The research evaluates if teachers can achieve better teaching outcomes by using a proposed mobile interactive system (MIS) developed for this study as an additional approach to enhancing teachers’ proficiency in Technological Pedagogical and Content Knowledge (TPACK) in the virtual classroom. Background: According to previous studies, teachers’ self-assessment on TPACK might be affected by their egos because they have autonomy over the students in the classroom. Some studies suggest that utilisation of an interactive whiteboard (IWB) promotes creativity in teaching and learning but that it is unsuitable for a virtual environment due to its large size and the high maintenance costs associated with owning one in a teacher’s residence. Besides, some studies also reveal that allowing the students to assess their teachers through TPACK is able to reduce potential errors which might result from the TPACK self-assessment done by teachers. Methods: Pre- and post- experiments were conducted with the developed MIS integrated into teaching process. Synchronous display (SD) and whiteboard-like freehand writing (WFW) were features of the MIS integrated into the experimental group. Questionnaires were distributed to the students, and a reflective measurement model was formed using SmartPLS and IBM SPSS Statistics. Findings: Based on our findings, teachers’ Technological Content Knowledge had a significant positive effect on TPACK with the inclusion of MIS in online teaching. Predictive relevance was also evaluated through a Q2 value to predict the endogenous construct of the constructed model. The Q2 value was greater than zero, indicating that the model possesses a predictive relevance. Conclusion: The integration of the developed MIS in the virtual classroom has a significant positive impact on the students’ academic performance relating to concept learning and knowledge acquisition of subject matter.

Apartment purchase under Shirkah-ul Milk and shariah compliance in Islamic banks: the perception of bankers and clients in Bangladesh

Purpose Apartment purchase is an increasing investment trend in Islamic banks as clients trusted to eradicate the interest from financial dealings to capture the Islamic Principles. The paper aims to investigate the Shariah compliance in the investment of apartment purchases under Shirkah-ul milk in Bangladesh Islamic banks. Design/Methodology/Approach This study examined the perception of 125 clients and 25 managers from five key Islamic banks on the investment practices of apartment purchases. This study applied two data analysis methods: reflective measurement model was operated for examining the consistency, reliability, multicollinearity problems and validity; and Smart PLS-SEM (structural equation model) was used to investigate the direct impact of each explanatory variable on Shari’ah compliance in Islamic banks. Findings The results indicated that Islamic banks could not strictly maintain the Shariah compliance in apartment purchase. Such Shari’ah non-compliance is due to lack of knowledge and understanding with regard to bank’s objectives and philosophy, weak Shariah board, audit, weak regulatory body and supervision problem. These findings also firmly match clients’ and managers’ perceptions. Research Limitations/Implications A limited size of clients and bankers were involved in this study. The study focuses only on perceptions of Islamic banks’ clients and managers and avoids Muslim clients who involved conventional banks. Originality/Value This study provides Shariah-compliant alternatives in investment avenue for apartment purchases. These Shariah modes include Apartment Purchase Musharakah Mutanaqasa; Bai-Muajjal; and Apartment Purchases under Shirkah-ul Milk, which captures various limitations against current apartment purchase practices as well as to develop clients’ trust in Islamic banks.

Crossing the seven Cs of internal consistency: Assessing the reliability of formative instruments

Evaluating the reliability of measurement instruments is common practice in organizational psychology. When measurement proceeds using composites of multiple indicators, reliability is often examined with internal consistency estimates. This is common practice for both measurement instruments with a reflective measurement model, where a latent psychological construct is assumed to cause the item scores, and with a formative measurement model, where the composite score defines the construct. In the latter case, however, internal consistency indices such as Coefficient Alpha or Omega are not informative about reliability. In this paper, we review the assumption of reflective measurement and discuss why internal consistency estimates assume this model. We then provide an illustration of a checklist (originally proposed by Jarvis et al., 2003) intended to aid researchers, reviewers and editors in recognizing reflective measurement. Finally, the paper describes how researchers can estimate the reliability of instruments that use formative items. With these contributions, the paper aims to promote awareness of measurement assumptions when estimating reliability, and to provide tailored alternatives for assessing the reliability of formative instruments.

Exploring competitiveness and wellbeing in Italy by spatial principal component analysis

Well being is a multidimensional phenomenon, that cannot be measured by a single descriptive indicator and that, it should be represented by multiple dimensions. It requires, to be measured by combination of different dimensions that can be considered together as components of the phenomenon. This combination can be obtained by applying methodologies knows as Composite Indicators (CIs). CIs are largely used to have a comprehensive view on a phenomenon that cannot be captured by a single indicator. Principal Component Analysis (PCA) is one of the most popular multivariate statistical technique used for reducing data with many dimension, and often well being indicators are obtained using PCA. PCA is implicitly based on a reflective measurement model that it non suitable for all types of indicators. Mazziotta and Pareto (2013) in their paper discuss the use and misuse of PCA for measuring well-being. The classical PCA is not suitable for data collected on the territory because it does not take into account the spatial autocorrelation present in the data. The aim of this paper is to propose the use of Spatial Principal Component Analysis for measuring well being in the Italian Provinces.

Evaluation of Reflective Measurement Models

The goal of reflective measurement model assessment is to ensure the reliability and validity of the construct measures and therefore provides support for the suitability of their inclusion in the path model. This chapter introduces the key criteria that are relevant in reflective measurement model assessment: indicator reliability, internal consistency reliability (Cronbach’s alpha, reliability coefficient rhoA, and composite reliability rhoC), convergent validity, and discriminant validity. We illustrate their use by means of the SEMinR package and a well-known model on corporate reputation.

Accounting Treatment of Cryptocurrency: A Malaysian Context

"Cryptocurrencies have become the buzzword among society, especially after some prominent companies such as Wikipedia, Microsoft and Amazon accept the use of cryptocurrencies. Nonetheless, accounting treatment of cryptocurrencies appears to be a challenging area for standard setters, financial statement preparers, and also users. This is mainly because elements of cryptocurrency do not explicitly fall under any existing accounting standards. The fact that cryptocurrencies are held for different business models and intentions may affect how it should be treated under accounting standards. Hence, this research aimed to examine factors that affect the accounting treatment of cryptocurrencies in Malaysia. Different factors were examined including the function of cryptocurrencies, conceptual framework of financial reporting and the legal status of cryptocurrencies. Targeted respondents involved in this research were accountants in Malaysia. Data collected were analysed using SPSS and SmartPLS 3. SPSS was mainly used to analyse the demographics of respondents whereas SmartPLS 3 was used to carry out reflective measurement model and structural model evaluation. The results concluded that all the independent variables which are the functions of cryptocurrencies, conceptual framework of financial reporting, and the legal status of cryptocurrencies have a significant relationship with the accounting treatment of cryptocurrencies. The results of this study provide an insight about factors that standards setters and financial standards should consider when accounting for cryptocurrencies’ transactions in order to provide faithful representation and relevant information. Some limitations and suggestions are included in this research to provide ideas for future researchers to carry out further research. Keywords: Cryptocurrencies, Accounting Treatment"

The Interactions between Financial Inclusion with Microentrepreneurs Firm Performance in Malaysia

This study is to examine the relationships between financial inclusion with microentrepreneur's firm performance in Malaysia. Cross-sectional data from the questionnaire were collected from 373 micro-entrepreneurs operating under the micro-financing scheme. Hence, the present study aimed to revisit the financial inclusions towards micro-entrepreneur firm performance using the approach in PLS-SEM. The Financial inclusion and micro-entrepreneur firm performance were constructed as a reflective measurement model. The survey findings further revealed that financial inclusion is significantly associated with micro-entrepreneur firm performance. This research's outcomes can benefit decision-makers such as Malaysian governments, microfinance organizations, and the decision-makers regarding distributing funding and promoting successful micro-entrepreneur performance in the long-run.

Higher-Order PLS-PM Approach for Different Types of Constructs

Partial least squares path modeling (PLS-PM) has become very popular in recent years, for measuring concepts that depend on different aspects and that are based on different types of relationships. PLS-PM represents a useful tool to explore relationships and to analyze the influence of the different aspects on the complex phenomenon analyzed. In particular, the use of higher-order constructs has allowed researchers to extend the application of PLS-PM to more advanced and complex models. In this work, our attention is focused on higher-order constructs that include reflective or formative relationships. Even if the dispute between formative models and reflective models is not exactly recent, it is still alive in current literature, for the most part within the context of structural equation models. This paper focuses attention on theoretical and mathematical differences between formative and reflective measurement models within the context of the PLS-PM approach. A simulation study is proposed in order to show how these approaches fit well in different modeling situations. The approaches have been compared using empirical application in a sustainability context. The findings from the simulation and the empirical application can help researchers to estimate and to use the higher-order PLS-PM approach in reflective and formative type models.

Validity of Marital Conflict Resolution Scale Using Reflective Measurement Model of PLS-SEM

This research describes the validity of marital conflict resolution scale that formulated from Gottman theory about marital conflict resolution. Marital conflict resolution scale presented to 255 married women in Makassar city. Consisting of 26 items, marital conflict resolution scale there are two dimensions consisting of constructive resolution and destructive resolution. Constructive resolution consist 11 items and destructive resolution consist 15 items has had five choices of the answer. The answer ranging from strongly agree (1 score) to strongly disagree (5 score) for favorable item, and unfavorable items get the opposite score. Validity of marital conflict resolution scale is tested using the reflective measurement model of PLS-SEM. The results of the outer model and the structure or inner model have shown the original sample estimate ≥ 0.50, this means that each indicators can represent both dimensions.AbstrakPenelitian ini menguraikan mengenai validitas skala penyelesaian konflik perkawinan yang dirumuskan dari teori Gottman tentang penyelesaian konflik perkawinan. Skala penyelesaian konflik perkawinan diberikan kepada 255 responden wanita menikah di kota Makassar. Terdiri dari 26 item, skala penyelesaian konflik perkawinan memiliki dua dimensi yang terdiri dari penyelesaian konstruktif dan penyelesaian destruktif. Penyelesaian konstruktif terdiri dari 11 item dan penyelesaian destruktif terdiri dari 15 item memiliki lima pilihan jawaban. Jawaban mulai dari sangat setuju (1 skor) hingga sangat tidak setuju (5 skor) untuk item yang menguntungkan, dan item yang tidak menguntungkan mendapatkan skor yang berlawanan. Validitas skala penyelesaian konflik pernikahan diuji menggunakan model pengukuran reflektif PLS-SEM. Hasil outer model dan struktur atau inner model menunjukkan original sample estimate ≥ 0,50, ini berarti bahwa masing-masing indikator dapat mewakili kedua dimensi.