Hong Kong Journal of Social Sciences

This study aimed to develop EFL communicative competence and linguistic awareness in engineering students via a proposed program based on integrating neurolinguistic programming and digital learning objects. No previous studies dealt with the integration of neurolinguistic programming and using digital learning objects, so this is the novelty point of the current study. There were forty participants for the experimental groups and the same for the control group. Questionnaires of communicative competence and linguistic awareness were designed and juried. Then, the communicative competence and the linguistic awareness tests were juried and administered to the participants of the two groups. The program was designed and administered in the first term of 2023, the academic year, and lasted for the entire term with one session per week for the experimental group. The study results revealed that the experimental group’s post-results exceeded its pre-results in the post-administration of the instruments. Furthermore, it could be determined that the proposed program substantially enhanced the stated variables.

Keywords: communicative competence, linguistic awareness, integration, neurolinguistic programming, digital learning objects.

DOI: https://doi.org/10.55463/hkjss.issn.1021-3619.60.95

This study aims to analyze and describe the spatial layout of Ternate City from the perspective of Sustainable Development Goals (SDGs). Spatial planning has been positioned as one of the important components that also determines the success or failure of the development process of a region, especially within the framework of a sustainable development process. This study uses a qualitative approach with descriptive methods; the research location is Ternate, North Maluku Province of Indonesia. The results show that the sustainable development of Ternate is guided by achieving the vision, mission, goals, objectives, policies, strategies, and medium-term regional development programs by utilizing the city area. The novelty of this research lies in the analysis and assessment of the SDGs perspective which includes four dimensions: economic, social, environmental, legal and governance, which are then integrated to merge each sectoral dimension into sustainable development.

Keywords: spatial planning, Sustainable Development Goals, local government.

DOI: https://doi.org/10.55463/hkjss.issn.1021-3619.60.94

This study identified the criteria for evaluating the Omani Science Curriculum (Cambridge) for Grades 5-8 considering the objectives of the Oman Vision 2040. To achieve this, the study adopted a descriptive approach to data collection and analysis. The researcher prepared a list of criteria for the objectives of Oman Vision 2040 built through previous studies and the Omani Vision document considering five axes: values and principles of the Islamic religion, Omani identity and heritage, sustainable development, future skills, and educational paths. The sample consisted of 12 arbitrators with expertise and experience in science, curricula, teaching methods, methods of teaching science, measurement, and evaluation to express their observations about the form in terms of the formulation of its vocabulary, the extent to which the criteria belong to the targeted objectives, their suitability, scientific accuracy, and clarity, and considering the arbitrators’ observations. After taking the referees' comments, the list of criteria in its final form consisted of 5 axes, which included 40 criteria. The study will be useful to the Sultanate of Oman by reconsidering the extent to which science curricula include the Criteria for the objectives of Oman Vision 2040. There are no studies aimed at evaluating the Omani Science curriculum (Cambridge) considering Oman 2040 vision. Hence, the researchers should study the inclusion of the criteria of the Oman Vision 2040 in the objectives of the Omani Science curriculum (Cambridge) for Basic Grades 5-8. Hence, the study came with the aim of evaluating the science curriculum considering the objectives of Oman Vision 2040.

Keywords: Oman Vision 2040, curriculum criteria as seen in Oman Vision 2040, curriculum evaluation, Omani science curriculum (Cambridge).

DOI: https://doi.org/10.55463/hkjss.issn.1021-3619.60.93

This study measures the accuracy of financial distress predictions by using the Zmijewski, Modified Altman, and Springate, Grover models. This research will take 2013-2017 as test data and compare it with the company's actual conditions in 2018 and 2019 to determine whether the three models can predict the company's financial difficulties to assess the accuracy of the model. This research was conducted using descriptive methods and quantitative approaches. This study took a sample of industries related to Real Estate and Property that were displayed on the Indonesia Stock Exchange (IDX) from 2013-2017 using a purposive sampling technique. Except for the modified Altman and Grover models, the results show discrepancies between the models and apparent accuracy from the 2018–2019 actuals and estimates for 2013–2017. The results of research conducted and tested using Stata 17 show that the model with the lowest accuracy is obtained by Springate with a score of 72%, type error I is 3%, and II is 26%. The second lowest model is obtained by the modified Altman model with a total score of 77% and type I error of 13%. The model with the second highest score was achieved by Grover with a score of 87% and type I error of 13%. The highest model in this test was achieved by Zmijewski with a model accuracy rate of 90% and type I and II errors of 5%.

Keywords: financial distress, the Altman modification, Springate, Zmijewski, Grover.

DOI: https://doi.org/10.55463/hkjss.issn.1021-3619.60.92

The economic consequences of climate change and the function of carbon accounting in climate change have attracted increased attention from the research community. Although various studies have investigated climate change and carbon accounting, no systematic literature analysis has been conducted to provide a comprehensive overview of carbon financial accounting. Thus, the current paper gains insights into the key research domains and outlines future research directions and opportunities for carbon financial accounting by using systematic literature review. This paper adopts a methodological approach of systematic literature review, as suggested by Linnenluecke et al. (2020) with a final sample of 43 academic papers published from 2002 to 2022. Papers in this domain discuss seven topics: debates on IFRIC 3, the diversity of approaches to accounting practices, redefining emission allowance, valuation of emission allowance, a high level of non-disclosure, carbon accounting for sustainability governance, and responses of accountancy professionals. There are several issues to explore in future research, including investigating the interactions among different carbon accounting frames, applying new theoretical views and empirical methods to develop how decisions around carbon financial accounting are made, and providing more research on less developed countries. This paper conducts a systematic literature review of the theories and practices of carbon financial accounting. It makes contributions to the academic community by highlighting several key topics and research avenues that may impact the theory and practice related to carbon financial accounting and climate change.

Keywords: carbon financial accounting, systematic literature review, carbon emission allowance, climate change.

DOI: https://doi.org/10.55463/hkjss.issn.1021-3619.60.91