Journal of New Applied Studies in Management, Economics & Accounting
Volume:4 Issue: 4, 2022

A learning management system (LMS) is an educational framework used to plan, implement, and assess a specific learning process which is specially used for e-learning education courses or training programs. We begin with the argument that the Technology Acceptance Model (TAM) is more applicable in predicting intention to use and usage for users than non users. This paper looks at the acceptability of TAM in predicting intention to use MOODLE Online Examination System among current users and future users where MOODLE is a learning platform designed to provide educators, administrators and learners with a single robust, secure and integrated system to create personalised learning environments. The place of the study was based on a Pvt. Management College of Kolkata, West Bengal, India and sample size was 55. For conducting the Online Examination in MOODLE platform, sample questions along with the correct answers has to be uploaded in the MOODLE local server with a few supported specific formats like – Aiken format, Gift format, Black board format, WebCT format or MOODLE XML format etc. Now it is a tedious job among the Faculty members of different departments to submit all the questions along with the appropriate answers with that specific MOODLE supported format, specially for whom who does not have so much experience in IT or Web based Technology. To resolve the problem, we practically implemented a template (namely Moodle_Quiz_V09) in the MOODLE platform which specifically can convert any .doc format (simple Word format) questions to MOODLE XML format. After conversion of such a questionnaire, a mock test was conducted to test the acceptability of the template. Based on the practical implementation, a proposed theoretical framework has been designed from the original TAM Model. A pilot survey was conducted among the 55 Faculty members of the College to collect their feedback and incorporated the same into the proposed framework which shows the acceptance of MOODLE Online Examination system with the specified Moodle_Quiz_V09 template.

The trend of having a strong digital presence for every organization has become a need. Earlier even though the organizations or associations that did not require a digital presence and could continue working without it, now cannot survive without it all because of the Pandemic Covid 19. This study focuses on such an organization- Calcutta Management Association (CMA) which now needs a strong digital base for it to stand out among its peers and also for its own existence as well. With proper R&D, to come up with strategies, competitor analysis, etc., helping the organization in establishing a better digital footprint. The workings of the competitors/peers are analyzed and compared it with CMA, derived at feasible solutions for it to achieve, stating all the problems that needs to be addressed. The researcher tried to compare the basics through questionnaire sent to 1100 individuals to the existing members of the association and to its peers, to have understanding and familiarity about the members’ expectation and the gap in the activities from other associations. The study carried out from the month of February 2021 to July 2021. Both primary and Secondary research have been involved in the study to reach to decisive state, which would help CMA is rerouting its future course of actions and helps achieve its well-defined objectives.

Present research aims to study the effect of major shareholder ownership role on financial reporting transparency in firms listed on Tehran Stock Exchange. To this end, three indicators (accruals, disclosure quality and audit quality) were used to measure transparency in financial reporting according to Hassas Yeganeh et al. (2018). The study sample consisted of 82 firms during the period 2010-2019. Hypothesis tests were conducted using linear regression and EViews. The results showed that there was not a significant relationship between major shareholder and accruals. However, major shareholder had significant inverse relationships with disclosure quality and audit quality respectively.

The purpose of this study is the effect of the moderating role of managerial ownership on the relationship between corporate governance mechanisms and human capital information disclosure in firms listed on the Tehran Stock Exchange. To achieve this goal, three mechanisms (board independence, board gender diversity, board activity) were used to calculate corporate governance, and a checklist with six indicators (staff training and practice) was used to calculate human capital disclosure. Staff age, staff work experience, staff education level, number of staff and welfare operations for staff health) were used. The statistical sample includes 82 companies during the period 2010 to 2019. Hypothesis testing was performed using linear regression with Eviews software. The results showed that board independence has a significant effect on human capital disclosure and also managerial ownership modulates the relationship between board independence and human capital disclosure, while gender diversity of the board and board activity have a significant effect on human capital disclosure. Managerial ownership doesn’t moderate the relationship between the gender diversity of the board and the board's activities with the disclosure of human capital

The purpose of this study is to investigate the effect of CEO's performance incentives on financial reporting fraud among companies listed on the Tehran Stock Exchange. To achieve this goal, in the calculation of financial reporting fraud, Auditing Standard No. 40 entitled "Auditor's Liability for Fraud and Error in Financial Statements", which identified 19 cases of fraud, was used to measure Obtaining the CEO's performance incentives. Two ratios were used (the ratio of the CEO's shares to the total shares of the company and the ratio of the CEO's reward to the annual stock dividend). The statistical sample includes 82 companies during the period 2010 to 2019. The hypothesis test was performed according to logistic regression with respect to zero and one dependent variable with eviews software. The results showed that the incentive to pay incentives based on CEO performance (ratio of CEO reward to annual stock dividend) has no significant effect on financial reporting fraud, but the incentive to pay incentives based on CEO performance (ratio of CEO shares to total company shares) It has a significant and inverse effect on financial reporting fraud.

Management optimism is one of the most prominent biases that influence management decisions. The purpose of this study is to investigate the effect of political connections on the relationship between ownership structure and managerial optimism. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as the sample of the research in an 8-year period between 2013 to 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that there is a negative and significant relationship between ownership structure (institutional and family ownership) and managerial optimism; But political connections do not affect the relationship between ownership structure (institutional and family ownership) and managerial optimism.

The purpose of this study is to explain the role of economic ethics in Islamic banking. This study also deals with the flourishing of the economy in Islamic societies with the aim of solving the problems of economic enterprises with an Islamic perspective, reviving Islamic ethics in businesses and distributing wealth fairly from the perspective of economic ethics. In this research, an attempt has been made to address the issue of how economic ethics can be used to provide solutions to problems in Islamic societies. The research is descriptive exploratory and in terms of results, this research is applied, so that the results of this research can enrich the literature related to Islamic banking.