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Financial literacy, as a fundamental skill in the 21st century, has become a life skill that is urgently needed to be improved. Globally, the drive to enhance financial literacy involves integrating it into the education curriculum, necessitating educators' comprehensive grasp of financial literacy education before imparting it to students. This research aims to outline a conceptual model of financial literacy professional development to improve teachers' professional competence, employing a narrative review that synthesizes 28 relevant literatures retrieved from Scopus databases. The results of the study show that an effective training model for teacher professional development (TPD) in financial literacy education should focus on essential financial literacy content consisting of planning and budgeting, banking services, income and careers, insurance, investment, savings, also spending and credit. Furthermore, the main characteristics of TPD regarding financial literacy education should encompass content focus, coherence, ownership, active learning, duration, and collective participation.

Career shocks (CS) avert recipients' growth and consider the main hurdle in the development of employees' career. Such shocks (positive/negative) significantly affect employees. Drawing on affective events theory (AET), this study conceptualizes CS as affective events which produce negative/positive behavior among individuals. Therefore, this study aims to explore the influence of CS on career development (CD) through positive affect using AET as a theoretical base. Moreover, this research pursues to explore that how family support plays a buffering role in the association between CS and CD. Using the time-lagged approach, we recruited 264 banking professionals and tested the proposed model in AMOS 24.0. The findings demonstrate that CS is significantly related to CD and family support moderates the linkage between CS and CD. Finally, we recorded the research discussion and implications.

Reasons for the emerging mismatch between education and the labor market, its impact and the resolving mechanisms have been well studied. However, mismatch continues to be very problematic. Moreover, the new era of digitalization and artificial intelligence is accelerating this crisis. Acknowledging this tenet, we investigate further--whether a mismatch finds a match in the digitalized era. An individualist approach to answer each research question was considered so descriptive statistics, multinomial logistic regression and interviews are adopted under were implemented using the framework of both quantitative and qualitative methods. Findings suggest that the overall performance of the fully mismatched group (Science graduates) is comprehensively better compared to their counterpart (Business graduates). Digitalization has further generated a mismatch since business graduates are now increasingly irrelevant. This paper supplements the discourse on education and job market mismatch by using a distinct measurement strategy. We argue that digitalized skills are now the required competence to do jobs in any sector. Hence, all types of schools (business, science, social sciences) should equip their graduates with digitized skills in order to prevent them being replaced by science graduates.

This study aims to explain how language plays a significant role in improving the performance of regional development banks in Indonesia. The method used was qualitative with a questionnaire instrument involving 6 regional development banks in Indonesia. Some of the main findings are 24 statements were found, 19 of which fall into 5 categories, namely assertive illocutionary speech acts, directive illocutionary speech acts, expressive illocutionary speech acts, commissive illocutionary speech acts, and declarative illocutionary speech acts. In its implementation, the process emphasizing the humanistic approach scored over 90%. By prioritizing language training initiatives that emphasize the mastery of illocutionary speech acts, regional banks in Indonesia can expect improved operational efficiency, strengthened customer relationships and a more strategic approach to communication, contributing to the overall development and success of the banking sector. This study is limited to the context of only one type of bank, the regional development bank. It is further suggested that there is a strong need to provide adequate and timely capacity building for the employees of regional development banks, particularly in language training as part of public service and satisfaction development.

The linguistic dynamics within a workplace play a pivotal role in shaping the organizational milieu, thereby significantly influencing the overall success or failure of the organization. Consequently, this investigation was crafted to scrutinize the impact of various linguistic elements, such as directive communication, empathetic discourse, proficiency in English language, and communication efficacy, on employee allegiance, mediated through the lens of trust. Employing a cross-sectional research design, data were gathered from employees within the banking sector of the Kingdom of Saudi Arabia (KSA). Utilizing questionnaires aligned with prior scholarly literature, the study employed simple random sampling techniques to solicit responses, amassing 231 usable questionnaires. The data analysis was conducted using Smart PLS 4 software. The results revealed that directive communication, empathetic discourse, English language proficiency, and communication effectiveness positively influence employee trust. Furthermore, the statistical analyses substantiated the significant impact of trust on employee loyalty. Notably, this study also confirmed the mediating role of employee trust. The implications and avenues for future research are expounded upon in detail within this investigation.

Although teachers are eager to facilitate community of inquiry (CoI) in their classrooms, they also fear being unable to convey the necessary knowledge to their students in an inquiry due to the inherent involvement of conflicting views, confusion, and a lack of strict definitions about the concepts. The author argues that the banking model of education relies on certain conceptual assumptions about the nature of concepts. For the banking model to function effectively, it must initially assume that all concepts can be defined by their necessary and jointly sufficient conditions. The author goes on to argue that treating concepts as prototypes is helpful in demonstrating the necessity of collective inquiry, even for technical and scientific concepts that are strictly defined. This approach to concepts is illustrated through an inquiry design in a science class on the concept of "mixture."

This study contributes to the comparative analysis of outcomes between gamified and traditional training systems in the banking sector. On-the-job training is a vital aspect of the process of enhancing work performance within organizations. Thus, by employing a case-based asymmetric configural approach rooted in nonlinear and contrarian case analysis, this research investigates the impact of gamified training on human resource development. A global empirical survey of 388 banking employees revealed that a combination of complexity theory and configural analysis provides valuable insights into the outcomes of both gamified and conventional training methods. In the face of increasing competition, banks are compelled to enhance their professionalism by boosting employee motivation. It becomes apparent that there is no straightforward, necessary and sufficient path available to guarantee high levels of engagement and job satisfaction. Notably, some of these results challenge the expectations of self-determination theory (SDT), which posits the satisfaction of three basic psychological needs during training. These findings contribute to an enriched understanding of the nuanced application of complexity theory in the context of SDT research, particularly regarding the training and development of gamified systems for banking organizations and other service-oriented sectors that can benefit from such innovative training approaches.

Globally, the World Bank's neoliberal agenda has reframed inclusive education through its investment projects and inclusive policies, thus begetting unevenness and social inequalities. Accordingly, in South Africa, the World Bank's neoliberal investment projects and inclusive policies exacerbate the exclusion of learners in schools. The critical theory framework is adopted as a lens to explore the extent to which the World Bank's neoliberal education agenda meets the end goals of democracy and social justice in post-apartheid South Africa. A critical analysis of the World Bank's inclusive education policies points to a neoliberal agenda that fosters liberalisation instead of human rights; a policy that propagates privatisation instead of universal education; learners' emancipation barricaded by investment projects that favour deregulation instead of regulation; and illusive social change due to neoliberal public policies in post-apartheid South African schools. Ultimately, the authors argue that the World Bank's incoherent, inconsistent and ambiguous neoliberal education agenda does not speak to its intended recipients, namely the poor, unprivileged and excluded learners in post-apartheid South African schools. A recommendation thus put forward is that the World Bank should redirect its investment projects and revise its inclusive policies in the quest to spearhead universal and free public education.

This study aims to describe a learning model of sociology education based on case studies of banking crimes for university students. Sociology learning is considered one of the most important studies for students at the Faculty of Social Sciences. That is why this study can examine the interactions and cases that occur from the perspective of the perpetrator and the victim. Thus, this study can be considered an interesting study to present learning as a form of case study in sociology lectures. Contextual learning is one of the correct learning models used as steps in learning. The study used a qualitative method employing a case study. Researchers used interviews, observations, and document analysis in the data collection process. The number of respondents of this study was 20, consisting of five lecturers and 15 students from the sociology department. The findings of the study revealed that contextual learning models can be an alternative in teaching sociology because this learning model can be used by presenting problems in daily life and problems related to banking crimes. In the end, the lecturers can conduct an evaluation, and the result is that the students can obtain and improve their abilities about banking crimes. Contextual learning can also foster student engagement where students actively give their opinions in class, and gain knowledge and curiosity when learning it.

The aim of this paper is to study the key points of managing cooperative credit unions in south Thailand and how to strengthen the education and knowledge of the management team, staff and members. This paper is based on a qualitative method via in-depth interviews and a focus group with members and committees of cooperative credit unions in south Thailand; data were analyzed using content and descriptive analysis. Results showed that the most problematic issue is a lack of transparency in the management and patronage systems, leading to corruption. In addition, the key points for developing guidelines for this type of credit union include members' understanding and knowledge about the objectives of the cooperative system; updated regulations and legal measures concerning a deposit protection system; revised rules and regulations for loan policies, human resources, and information technology; government policies for strengthening cooperative credit unions; and allocating more budget to educate their staff and members, such as a training course and a visit to another cooperative credit union. In addition, the Cooperative Promotion Department and Cooperative Auditing Department of Thailand should improve the law and auditing method to strengthen and clarify the organization's operations.

Nearly half the adult population in developing nations lacks a formal bank account and other financial services. Ghana is no exception, having a massive community of unbanked adults and among those countries positioned at the bottom of the spectrum of financial inclusion. The advent of mobile financial services (MFS) claims an alternative mode to financial inclusion. MFS, fundamentally implemented using SMS and USSD code, essentially encompasses mobile wallets, cash out, and over-the-counter transactions overgrowing globally, has a vast potential to minimize impediments to financial inclusion. However, mobile financial services' sustainability is threatened by cybercriminals or fraudsters while reaching a global penetration rate of 91% in 2020, and this figure keeps growing by 3% yearly. This qualitative exploratory study aimed to explore security methods cybersecurity managers needs to implement to minimize cyber fraud of mobile financial services in Ghana. The research purports to identify viable methods leaders of MFS operators need to implement to reduce fraudsters' threats. The exploratory design was used as the lens to explore this phenomenon in-depth. A sample size of seven and 12 semi-structured interview questions were used as a data collection instrument. Lack of proper security methods and internal control processes were identified as the major causes of cyber fraud in MFS. Seven databases (Web of Science, ProQuest, ABI, EBSCO, IEEE, Sage, Google Scholar, Pub/Med, and Scopus) were searched using standard and adapted search syntax. The study also provided recommendations on the ecosystem and the processes needed to utilize mobile technology's full potential.

Recessions may disproportionally affect school districts, especially with established fiscal institutions and policies including balanced budget requirements, tax and expenditure limitations, and school finance reforms. Analyzing the Great Recession and school districts in the United States between 2003 and 2016, we estimated difference-in-differences models leveraging variation in state recession severity to evaluate revenue and expenditure impacts as well as to measure differential recession effects for districts exposed to and not exposed to fiscal institutions and policies. Although revenues and expenditures increased relative to pre-recession levels in all districts, increases were much larger in school districts with less severe than more severe recessions. Balanced budget requirements exacerbated recession effects for low-income districts, and local tax and expenditure limitations intensified recession effects for high-income districts. School finance reforms worsened recession effects for all districts. Our findings can aid districts in understanding potential recessionary impacts, given their prior established fiscal policies and institutions.

This article examined trends in Islamic education and finance publications using bibliometric analysis. The authors used co-citation and co-word analysis to examine 449 Islamic education and finance studies from Scopus database. In the co-citation analysis, 10 themes in Islamic education and finance were identified. After that, co-word analysis is used to understand and identify each research theme's potential future research directions. The results showed that per year the average publication of articles was 2.65. There has been extensive research on this topic in the United States (US) and the United Kingdom (UK), and the most popped-up keywords are 'education', 'finance education', 'banking education' and very limited 'Islamic finance education'. Further research can be developed using Islamic jurisprudence education, Islamic insurance education, Islamic capital market education, "zakat" education and "waqf" as keywords. In addition, the study offers a visualization map of theme patterns for future studies to create educational fields for Islamic banking and finance education, particularly in Muslim-majority nations like Indonesia, Malaysia, and the Middle East. This research contributes as a foundation for further research in enriching and developing knowledge about Islamic education and finance, especially in majority countries.

We have maintained the customer grade system that is being implemented to customers with excellent performance through customer segmentation for years. Currently, financial institutions that operate the customer grade system provide similar services based on the score calculation criteria, but the score calculation criteria vary from the financial institution to financial institution. In this study, we create a machine learning prediction model using items and added items that are based on the current customer grade of our bank,- and the purpose is an optimal model that considers the adequacy of existing variables and the validity of additional variables through comparison between models. Using Lasso, Elastic net and Multinomial Logistic Regression, Decision Tree, Random Forest, and Support Vector Machine, we propose that the best model be found and gradually applied to customer grade calculation criteria.

After the fall of the communist regime, Romania launched the first multi-systemic reform in the education sector in 1995. The reform was largely financed through a World Bank loan and closely followed the neo-liberal ideology promoted by Bank officials. It aimed to privatize and to implement private sector management principles in the public education sector. This paper argues that in order to introduce neo-liberal policy models, the Bank first created a structure of knowledge around the Romanian system of education, which diagnosed it as inefficient and underperforming. Specific representations of domestic institutions, bureaucratic processes, and actors were used to legitimate the forms of intervention proposed and the role of the Bank in internal governance. I argue further that the main stake of the project was reforming governance in education as new mechanisms for power distribution and money allocation were set in place. By manufacturing their role as impartial, apolitical "experts," and by ignoring the political nature of government, they created a niche in governance and imposed neo-liberal understandings in education.

This case study examines the academic adjustment of five direct-entry Chinese students at a UK university. Specifically, it investigates two questions: 1) What kind of academic challenges are faced by Chinese direct entrants enrolled in a banking and finance programme at a UK university? and 2) What are the external resources and personal coping strategies that participants perceive to be effective in counteracting these challenges? The findings from in-depth, semi-structured interviews fall under two broad domains: 1) the academic challenges; and 2) the coping strategies. The academic obstacles as experienced by participants include English language issues, content knowledge of the subject, course delivery pace, and time management. The perceived effective strategies that help to overcome the challenges include: making use of pre-sessional programmes, taking advantage of tutorials and professors' weekly office hours, taking an active part in learning and figuring out the best learning approach, and seeking help proactively. This research has implications for educators and students who are involved or interested in similar programmes.

This study investigates the role between public behavior and the social function of the National Legal Education for the online loan literacy case. The scope of the research includes community behavior integrated with technology and consumer education concerning business law regarding Self Evaluation and Protection of Personal Information in the case of Online Loans. The normative legal study design assesses ten principal legal documents, including nine Rhode Island laws, four government regulations issued by the Minister of Communication and Information and the Financial Services Authority, and one civil code. The study focuses on positive law regarding Self Evaluation and Protection of Consumer Information and Business Law Education on Online Loans. The findings disclose that in national law, online loan literacy cases occur in digital societies. It is necessary to conduct an independent evaluation to control the exploitative attitude of people literate in online loans and determine each area of personal data protection related to rights, obligations, and sanctions based on government regulations. The second finding explains that the social role of business law education on the consumptive behavior of digital society; is shown in primary legal materials. It provides many benefits in self-evaluation and consumer protection, including self-control not to behave wastefully in using online loans, making online loan decisions, and forming a business-savvy personality. Legally, their role for digital society and business law education exists. It includes learning about making humans knowledgeable and having skills in meeting their needs and achieving a better standard of living or progress. The government needs to revise the law, encouraging healthy digital community behavior. Therefore, the rules of honesty, transparency, and justice become applicable.

Globalization in the banking industry has demonstrated one of the most significant necessities of today, English for Specific Purposes (ESP)-based curricula. ESP drives contemporary organizations to communicate effectively with customers, suppliers, and competitors across geographical boundaries. Therefore, it is imperative to examine learners' needs and difficulties while using ESP in practice to achieve this goal effectively. This study aims to examine the skills of bankers learning or using English as a Second Language (ESL) to assist them in meeting their jobs' needs in the banking sector. An online survey (n = 43) and interview (n= 39) were employed to collect data to understand the aspects vital to the teaching of ESP among banking professionals from Saudi Arabia. About 60% of the sample admitted they needed to improve their English-speaking skills, with more than 80% citing that it is essential for their profession. The interviewees also highlighted English writing skills as being more critical to their needs and desired to enhance their speaking and writing skills. The interviewees further revealed that poor English, difficulty in understanding accents, and insufficient knowledge of banking terminology hindered their communication with customers. The article suggests pedagogical implications and recommendations to support employers in the banking sector, ESP teachers, and curricula designers for improving the current ESP design and delivery in Saudi Arabia.

Since post-World War II and especially throughout the 1990s, the globalization of a liberal international order propelled a wave of education reforms around the world. However, recent challenges to the legitimacy of the liberal order may undercut the prevalence of education reform across countries. To reveal how global changes are influencing education, we draw on a newly constructed data set of 6,696 education reforms in 147 countries from 1960 to 2017. Using dynamic negative binomial panel regression models, we find declining levels of reform in recent decades. We also find evidence of changing dynamics of influence among prominent organizational actors: World Bank lending is less associated with education reform over time, whereas the influence of international nongovernmental organizations has grown. This suggests a shifting system of governance, where formal coercive pressures become less palatable and the normative influences of civil society grow stronger. Overall, our findings indicate that education reform arises as a macro-global process as much as a response to local needs and conditions.

Purpose: The paper aims to clarify the relationship between perceived contextual issues and the self-efficacy beliefs of the employees with e-learning engagement for their competency development. It proposes a model for the banks to utilize their e-learning interventions more effectively by managing the identified contextual issues. Simultaneously, this study aims to expand the domain of self-efficacy beliefs and apply its principles to dilute the impact of the negative contextual issues which were not addressed through similar research. Design/methodology/approach: The paper focuses on an exploratory study using a deductive approach grounded on self-efficacy -- one of the main dimensions of Bandura's social cognitive theory. It adopted a mixed methodology, and primary data were collected through an online survey (792 responses analyzed through Statistical Package Social Science [SPSS]) and semi-structured interviews (20 respondents analyzed through thematic analysis). The population comprises employees of private commercial banks who have recently introduced e-learning. Findings: The paper provides empirical insights into the contextual issues influencing e-learning and how self-efficacy beliefs can be utilized to enhance the effective engagement of employees. Contextual issues related to technological, organizational, personal and time-intensive factors influence e-learning engagement. The strengthening of self-efficacy beliefs (learners' enthusiasm and gaining) can be utilized to manage personal and time-intensive factors. However, technological and organizational factors cannot be managed through a similar approach as they did not report a significant relationship with self-efficacy. Originality/value: This paper fulfills an identified need to study how e-learning can be utilized as an effective competency development tool in the banking sector.

Purpose: This paper aims to operationalise a modified strategic human resource development (SHRD) framework to examine managerial perceptions of the strategic embeddedness of human resource development (HRD) in organisations in times of business and economic uncertainty. Design/methodology/approach: The paper draws on qualitative research data, following a case-study research design and semi-structured interviews with 44 participants to enable an in-depth investigation of managerial perspectives. Findings: Research findings outline complexities in both understanding and operationalising SHRD in times of crisis which flow from managerial differing viewpoints. Research limitations/implications: Research findings and conclusions are subject to "respondent bias" as events occurred several years ago, thus participants may not fully recall how SHRD has changed over time. Focussing on a unique industrial sector, as well as to a specific national context, limits the generalisation of the findings in comparative contexts. Practical implications Owing to the ongoing business and economic uncertainty, this study could serve as a powerful tool at the hands of HRD professionals to effectively assess the nature of their HRD interventions in their organisations. Originality/value: Having a modified SHRD framework assessed in volatile, uncertain, complex and ambiguous contexts, the reality of SHRD in organisations is examined. In addition, focussing on a single sector overcomes the "one-size fits all" proposition of prominent SHRD models. Finally, the paper expands SHRD literature by examining managerial perspectives on SHRD into understudied national and industrial contexts.

This study examines the effectiveness of the academic advising system in higher education institutions in Oman, with an emphasis on the College of Banking and Financial Studies in Muscat. The study adopted a sequential mixed approach (SMA), combining qualitative and quantitative methods. A structured questionnaire involving 128 advisees, in addition to in-depth interviews with three advisors, have been employed in the data collection. The study used exploratory factor analysis (EFA) and non-parametric tests of chi-square and Spearman rank correlation to conclude that advisee-induced factors as well as advisor-induced factors have an influential impact on the effectiveness of the academic advising process. Furthermore, the study established a positive link between advisee performance and satisfaction with academic advising. The implications of the factors influencing the academic advising process were discussed, and some recommendations were made to enhance the effectiveness of academic advising in higher education institutions in Oman.

The authors of this article propose a classroom simulation designed for advanced economics or finance courses whereby student teams role-play Moody's sovereign credit risk analysts. Despite the importance of sovereign credit risk ratings in affecting the funding liquidity of countries, the process generating ratings is a black box. The authors use active and experiential learning techniques to guide student teams in mimicking the process used by Moody's analysts to assign a sovereign credit risk rating to one of 12 diverse countries. An accompanying YouTube video guides students in navigating three Web sites to retrieve macroeconomic data informing sovereign credit risk ratings. The simulation may be utilized in face-to-face and synchronous online environments.

Years ago, it became established that the severity and length of the Great Depression were due largely to misguided Federal Reserve monetary policy and the resulting catastrophic bank failures. This result is confirmed by surveys of scholars in the area and books specifically written on economic history. Yet the leading textbooks used in high school US history fail to reflect these findings. The texts (1) tend to ignore the recognized causes of the Great Depression's severity and (2) overstate the role of other causes rejected by the majority of economic historians. After laying out this curious disjuncture, this article presents curricular resources to help high school teachers more accurately present the Great Depression's causes.

Purpose: Drawing on Bandura's social learning theory (SLT), the purpose of this paper is to investigate, analytically, the impact that after-training skills level (i.e. perceived skill match) has on change self-efficacy. Moreover, this research also aims to identify which specific skills sets (if any) act as a protective factor during organizational change, supporting the change confidence (CC) level of the people involved. Design/methodology/approach: Quantitative research was carried out on a sample of 200 workers in the bank sector. Findings: Findings of this study suggest that skill match has a significant impact on the CC level. Furthermore, this study demonstrates that, even in front-office jobs, a perceived skill match of soft skills does not have a significant impact on staff CC, unlike that suggested by common sense and by literature. Research limitations/implications: Future research should investigate if and how a training process enables change self-efficacy over time or instead shows its utility only when it is relating to a specific and limited period. Practical implications: This study suggests that in designing training, top and middle management should pay specific attention to change recipients' needs by adopting a bottom-up approach. Moreover, to improve training effectiveness, it would be advisable to also train change recipients' supervisors. Social implications: This study has social implications in suggesting how to foster the adaptive capabilities of change recipients in current turbulent times. In doing so, it suggests how to prevent some undesirable change consequences such as anxiety, intention to quit, work-related stress and change cynicism. Originality/value: This paper shows that, from a methodological point of view, it is necessary to evaluate training effectiveness at the level of a specific skill area and not simply by comparing the trained/not trained people, as typically practiced until now.

The prevalence of in-school savings programs (ISSPs) for children and youth is widespread, but research on their effectiveness is limited. This study investigates the long-term effects of an ISSP conducted in one U.S. elementary school. Survey data were collected on the financial behaviors of high school students, who participated in or did not participate in an ISSP while attending the same elementary school at the same time. The results from a probit analysis of data controlling for demographic variables showed that ISSP participants compared with non-participants were more likely to have a bank account in high school. They also were more likely to have opened a bank account before attending high school. Further results show that high school students with bank accounts are more likely to save regularly, indicating that ISSP contributes indirectly to saving regularly through its direct influence on getting students to open a bank account and open it early.

While recovering from a major personal tipping point (see Part I), I was still able to keep on the lookout for Canadian mathematics education matters. After all, if Canadian mathematics education matters, Canadian mathematics education matters. In doing so, I ran into a number of other financial problems. Everywhere I turned was a financial problem: from tipping in the sharing (or platform) economy; to spending your way to savings with credit cards; the proliferation of sportsbooks and online casinos; trying to reconcile the Canadian cost of living with the seemingly high accepted standard level of consumption; and the outrageous fee to take $20 out of my very own bank account. Each taken on their own, I clearly have some financial problems. Taken together, I contend that 'Egan's Financial Problems', albeit unconventional, could, one day, be the impetus for financial education and literacy leaving math class and becoming a class of its own in Canadian schools. Until then, I guess we go with the School of Hard Knocks for our financial education. [For Part I, see EJ1334579.]

This study compares the financial knowledge of Korean (N = 1006) and German (N = 1346) university students. The country-specific adaptations of the US-American Test of Financial Literacy was used to assess financial knowledge. Financial knowledge can be divided into three areas (everyday money management; banking; insurance). German students show a slightly higher knowledge of everyday money management and insurance. Korean students tend to be stronger in the area banking. The paper examines the impact of gender on financial knowledge and the role of financial information gathering. A gender difference is determined in Germany, but not in Korea. Male students in Germany score higher than female students. An analysis of variance shows that Korean as well as German students who inform themselves more frequently about financial topics achieve a higher financial knowledge score. The article shows that it is possible to validly measure financial knowledge in Germany and Korea, which have different economic systems.

The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum development in Higher Education Institution (HEI) to fulfill the needs of human resources in Indonesian Islamic banking. This study is descriptive qualitative using instrumental and pragmatic paradigm to illustrate the need of accounting profession in Islamic banks and accounting curriculum formulation for HEI. The curriculum design places more Islamic basic knowledge and Islamic accounting in addition to accounting knowledge standards. The analysis of this study is expected to be able to create a link and match between the education institutions and the Islamic financial industry so that the human resources produced by educational institutions can be optimally absorbed by the Islamic financial industry. The study focuses in the development of the accounting and auditing curriculum for Islamic banking in higher education institutions in Indonesia.

The topic of the Federal Reserve's (the Fed's) implementation of monetary policy has a significant presence in economics textbooks. Unfortunately, as the Fed purposefully shifted the way it implements monetary policy to an environment with ample reserves in the banking system, many textbooks have not kept up. The authors walk through the key policy tools the Fed uses to implement policy in the ample-reserves regime. Next, they contrast the current framework with the pre-2009 regime to highlight that there are substantial differences in the policy tools and concepts that should be taught in the classroom. Finally, they review six, 2020 or 2021 edition, principles of economics textbooks and quantify how well they cover the key concepts associated with the way the Fed implements policy.

This paper addresses the complexity of the linguistic situation in China by examining the language policy and language categorisation in the People's Republic of China (PRC), which has implications for how multilingual speakers conceptualise and practice 'language'. In addition, this paper examines the conceptual framework of translanguaging and its applicability to the context of an interview between speakers of "Putonghua" Chinese and "Wu" Chinese. Translanguaging has predominantly been applied to English and another language, and mainly within an educational context, therefore this paper aims to assess the extent to which the parameters of translanguaging can be extended to non-English bilingual speakers in a different context. In order to test the parameters, we consider it necessary to analyse the data using both a translanguaging framework, and a more traditional codeswitching (CS) one. While translanguaging offers the most developed theoretical understanding of multilingual discourse, there has been a tendency to elevate translanguaging into a practice which is 'new', 'creative' and 'beyond language'. We find that the discourse practices of the bilingual speakers in this study are more representative of translanguaging than CS, and provide support for the theoretical assertions attributed to translanguaging.

Purpose: This study aims to innovate by investigating the effects of goal orientations on informal learning strategies and whether intrinsic motivation mediates the relation between those two constructs. Design/methodology/approach: To address these aims, the author relied on a quantitative study and on structural equation modeling to evaluate the relationships prescribed by the research model. The hypotheses were tested on a sample of 244 bank managers from Brazilian banks. Findings: Results show that mastery goal orientation positively relate with both informal cognitive and behavioral learning strategies in the workplace. Originality/value: This paper has contributed to the discussion concerning the effects of goal orientations on managers' informal learning strategies, complementing previous research on the antecedents of informal learning.

This study presents a flipped classroom approach tailored to provide dynamic instructional learning of one translation module in Vietnam. The model took consideration of relevant factors of activity theory (instruments, rules, community, and division of labour) to (1) investigate how it could re-orientate learners' translation habits and (2) find out the mitigated challenges encountered by Vietnamese learners. Thirty-nine junior students at a public university in Vietnam participated in the study. The research implemented a case study design, using semi-structured interviews to examine in depth the benefits of this flipped setting and its actual challenges. The collected findings revealed that this approach could not only bridge the gaps in the relevant literature of flipped learning, but also could improve learners' habits to use appropriate translation strategies. Finally, challenges faced by learners during the implementation were minimised, thanks to the systematic structure of the flipped classroom procedure and activity theory.

This study investigates the factors influencing consumers' adoption of mobile banking in Nigeria using the innovation of diffusion theory. Data was collected via a five-point Likert questionnaire and analysed using factor analysis and multiple regression model. Revealed here is the fact that relative advantage, observability and complexity have positive effects on mobile banking adoption, while compatibility, trialability and perceived risk have a negative impact. On the basis of these findings, the study concludes that Nigerian bank customers have a reasonable amount of computer knowledge but are not willing to take any risks. Equally, as a greater percentage of respondents lack three years' or more mobile banking experience, the study concludes that mobile banking is not well accepted in Nigeria. While these conclusions are valid for this study, further research is recommended for longitudinal analyses to cover consumers' longer time making decisions on accepting mobile banking services.

Forensic science practitioners compare visual evidence samples (e.g. fingerprints) and decide if they originate from the same person or different people (i.e. fingerprint 'matching'). These tasks are perceptually and cognitively complex--even practising professionals can make errors--and what limited research exists suggests that existing professional training is ineffective. This paper presents three experiments that demonstrate the benefit of perceptual training derived from mathematical theories that suggest statistically rare features have diagnostic utility in visual comparison tasks. Across three studies (N = 551), we demonstrate that a brief module training participants to focus on statistically rare fingerprint features improves fingerprint-matching performance in both novices and experienced fingerprint examiners. These results have applied importance for improving the professional performance of practising fingerprint examiners, and even other domains where this technique may also be helpful (e.g. radiology or banknote security).

Three field studies and a laboratory experiment reveal racial discrimination in financial loan services. The results show that (1) service employees provide Black (vs. White) customers with inferior service outcomes (i.e., products offered), (2) Black (vs. White) customers experience inferior service processes (employees' warmth/competence), and (3) Black (vs. White) customers report lower loyalty intentions toward the firm. Such discrimination is not only morally wrong and illegal; it is also bad for business. Therefore, the authors also show when and why racial discrimination is mitigated: namely, when Black customers signal higher socioeconomic status, or a Black customer's company (for which they seek the loan) has a more complex and sophisticated legal structure (corporation vs. sole proprietorship). Exploring this mitigation effect further, the authors show that a more sophisticated business structure increases the employee's trust toward Black customers, which reduces the perceived default likelihood and increases the likelihood to offer a loan; yet, this process does not emerge for White applicants. The findings point to managerial and policy implications to mitigate racial discrimination. [ABSTRACT FROM AUTHOR]

This article studies international reserves’ nominal exchange rate stabilizing impact in emerging markets and developing countries, with a particular focus on its nonlinearity and asymmetry across different states of the economy. Using the fixed-effects and dynamic panel threshold models, we find the reserves to short-term debt threshold ratio after which the marginal stabilizing effect of reserves begins to fall during tranquil times. Such diminishing returns, however, do not appear to exist even at the excessive level of reserves during the global financial crisis, partly justifying precautionary demand for international reserves. These results call for extending reserve pooling or swap arrangements to enhance efficiency of reserve management by holding adequate, rather than excess, international reserves with an access to emergency lending during the crisis.

Abstract: State and local government decisions about how school funding is raised and allocated have profound impacts on American public education, and in recent years, experts have documented large increases in one type of spending in particular: public pensions. Because most data on school district pension expenditures are at the state level, it has so far been difficult to assess what changes local school districts have made in response. In this paper, I analyze a new dataset of the annual pension expenditures of approximately 200 unified school districts across the United States from 2005 to 2016. Consistent with findings in the literature, I find that pension expenditures rose in real terms in most of them, but also that there has been significant variation in that growth. Moreover, in a descriptive analysis, I find that larger within-district pension expenditure growth is associated with (1) greater revenue growth in the subsequent year and (2) reductions in school district employment, mainly through reductions in the number of non-teaching staff. Finally, there is evidence that districts’ responses to rising pension expenditures may depend on state political institutions, in particular whether the states have mandatory collective bargaining for teachers.