http://ijaems.com/ Open Access international Journal to publish research paper en-us June The purpose of the study is to determine the effectiveness of the metacognitive strategies as instructional approaches in teaching and learning of Basic Calculus. A number of 48 students consisting of 24 boys and 24 girls were purposively sampled in this study. Pretest-posttest quasi experimental research design was used which applied t-test and descriptive statistics. Both groups were subject to two instruments that were comprised of problem-solving test (pretest and posttest) and observation guide. Experimental group was taught Basic Calculus using metacognitive strategies while the control group was taught Basic Calculus using traditional teaching strategies. Both groups were subject to a pretest. Class observation was done while the two teaching strategies were applied. In the end, the posttest was administered to both groups to identify the effectiveness of the two teaching strategies. The data gathered were treated using paired sample t-test and independent sample t-test. The results of the study showed that the experimental group had significantly higher posttest scores as compared to control group which proved that metacognitive teaching strategies were more effective in improving the performance and problem-solving skills of the students than the traditional teaching strategies. It was also observed that students who taught using metacognitive strategies helped the students to be extremely engaged in Basic Calculus lessons cognitively, behaviorally, and affectively. The study reveals that the significant increase of the students’ learning engagement in Basic Calculus lessons led the students to a corresponding increase in their posttest scores. http://ijaems.com/detail/metacognitive-strategies-instructional-approaches-in-teaching-and-learning-of-basic-calculus/ Engr. Rudy C. Mariano Jr, Cristo Mark D. Ancheta http://ijaems.com/upload_images/issue_files/1IJAEMS-105202118-Metacognitive.pdf The goal of this research is to look into the link between job happiness and work engagement. The goal of the study was to look into the relationship between (equal opportunities, personal influence, nature of career, development opportunity, employee recognition, work challenge, supervisor behavior, ethics and integrity, and job empowerment) and job satisfaction in Erbil's private companies. In order to examine the association between work engagement and job satisfaction, the researcher employed a quantitative research method, but only 108 people took part in the current study. To assess the association between variables, the researcher employed multiple regression analysis. The researcher discovered that among the other work engagement aspects, workplace challenge had the greatest value =.671 and P-value =.000, indicating that many employees in private organizations are engaged to their jobs due to time management, overburdening tasks, and communication. This study emphasized the importance of workplace challenges in motivating employees to become more involved in their organizations. Employee engagement is defined as a good attitude toward work and the degree to which an individual is committed to the company. Only a small number of employees from private enterprises in Kurdistan took part in this survey, which limits the study's findings. http://ijaems.com/detail/work-engagement-how-does-employee-work-engagement-influence-employee-satisfaction/ Bayad Jamal Ali, Govand Anwar http://ijaems.com/upload_images/issue_files/2IJAEMS-105202120-WorkEngagement.pdf Today it became a huge challenge for Human Resource Managers to retain the employees for longer time of period and decrease the rate of employee turnover. The main research objective is to find out the correlation between job satisfaction and employee turnover intention in private hospital in Erbil. A quantitative method was used to analyze the current study. 144 participants were involved in this study from private hospital in Erbil. The correlation between job satisfaction factor as independent factor and turnover as dependent factor, the value of R for the Job satisfaction is =.386** which indicates that turnover is a positive and weak correlation with turnover intention. The coefficients analysis for this study, the value Beta for turnover is = .386> 0.01, which supported the research hypothesis. This study showed that the there is a positive correlation between job satisfaction and employee turnover. Finally, on the turnover intentions of private hospital personnel in Erbil, most of them would quit in case if they have a better opportunities. http://ijaems.com/detail/employee-turnover-intention-and-job-satisfaction/ Bayad Jamal Ali, Govand Anwar http://ijaems.com/upload_images/issue_files/3IJAEMS-105202121-Employee.pdf The current study's major goal is to look into the relationship between leadership styles and crisis management at Erbil's Ministry of Planning. A quantitative methodology was employed to pursue the goals of this study. A total of 630 people took part in the survey. The data show that charismatic leadership had the highest value of all leadership types. The study concluded that charismatic leadership has become more rigorous in recent decades, and that organizations' growth strategies frequently require modification during times of crisis. The current study's findings will serve as a guide for government organizations, particularly Erbil's Ministry of Planning, in identifying individuals who are capable of leading in a charismatic manner during times of crisis. http://ijaems.com/detail/administrative-crisis-the-role-of-effective-leadership-styles-in-crisis-management/ Bayad Jamal Ali, Govand Anwar http://ijaems.com/upload_images/issue_files/4IJAEMS-105202122-Administrative.pdf The ever-changing competitive business climate poses major hurdles to investment businesses, particularly the banking sector, as well as any other firm in Iraq's Kurdistan area, and business managers have been striving to stay competitive. Porter demonstrated that pursuing a competitive generic strategy can lead to a stronger competitive advantage. The purpose of this research is to determine the effects of Porter's generic strategies on competitive advantage in the investment industry, specifically in the banking sector. Also, which strategy is superior to the others in terms of gaining a competitive advantage in the investing industry? The data in this study was analyzed using a qualitative method. In Erbil, a random sample method was employed to collect data from private banks. The sample size for this study was 128 units, whereas the population was roughly 210 units. According to multiple regression analysis, the researcher discovered that cost leadership has a strong predictive value for competitive advantage (Beta is weight 0.708, p.001), indicating that cost leadership approach will have a direct beneficial impact on competitive advantage. The initial hypothesis was confirmed as a result of these findings. In terms of the second research hypothesis, differentiation strategy has a weak positive influence on competitive advantage (Beta is weight 0.180, p.001), implying that differentiation strategy has a weak positive impact on competitive advantage. The second hypothesis was supported based on these findings, and the third research hypothesis was supported based on these findings: focus strategy has significantly predicted competitive advantage (Beta is weight 0.102, p.001), indicating that focus strategy will have a weak positive impact on competitive advantage. http://ijaems.com/detail/porter-s-generic-competitive-strategies-and-its-influence-on-the-competitive-advantage/ Bayad Jamal Ali, Govand Anwar http://ijaems.com/upload_images/issue_files/5IJAEMS-10620211-Porter.pdf In both theoretical and practical areas, the issue of public sector management and the use of public finances is highly critical. The management of public finances is vital if public services, like local government, are to operate smoothly and effectively. If public financial management is such a vital element in a country's growth, it is crucial to know, quantify and develop the factors leading to poor public financial management. This descriptive research interest is on the effectiveness of the public financial management assessment tool or PFMAT for local government units. The chosen subject of the study is the Municipality of Talavera, Nueva Ecija, and the focus is on the results of the PFMAT report of the municipality for the covered fiscal years 2014-2016 and 2016-2018. The study revealed that the PFMAT is a standard tool that states the weak areas of the public financial performance of LGU-Talavera, thus paving the way for improved services for the residents of the municipality. LGU-Talavera has gradually improved its public financial performance in 2014-2018. PFMAT is therefore an effective tool for evaluating public finances to strengthen the town's financial capability, thereby enhancing the overall performance of the LGU. http://ijaems.com/detail/effectiveness-of-the-public-financial-management-assessment-tool-or-pfmat-in-strengthening-the-financial-capability-of-local-government-unit-in-talavera-nueva-ecija/ Rochelle b. Lapuz, Aileen B. Macaculop, Marc Lenon S. Del Rosario, Jessy Alice M. Diaz, Sheela Mae C. Tuapen, Marilou P. Pascual http://ijaems.com/upload_images/issue_files/6IJAEMS-10620212-Effectiveness.pdf This study evaluated the dressmaking livelihood project of the Municipality of Santa Rosa, Nueva Ecija. Using descriptive research design with 15 purposively selected beneficiaries as the respondents, the study revealed that the dressmaking livelihood program was one of the higher platforms to assist the people to have an income and lessened the unemployment rate in the community. However, the livelihood project was not fully effective due to a lack of coordination and improper implementation of the program. Most of the beneficiaries of the dressmaking program were female since in the Philippine culture the stitching was seen as a “woman’s traditional job”. http://ijaems.com/detail/viability-of-village-dressmaking-as-an-industry-amidst-an-era-of-ready-to-wear-garments/ Al John P. Marcelino, Oliver B. Gabay, Jennifer G. Gazzingan, Mark Joseph C.Factor, Toby P. Veneracion, Jennifer G. Fronda http://ijaems.com/upload_images/issue_files/7IJAEMS-10620213-Viabilityof.pdf In the present scenario of global warming and climate change, use of solar energy is becoming imminent. Researchers are working on developing models to predict global solar radiation based on meteorological and geographical parameters. A number of models have been developed in the past which have been summarized in the present study. The techniques to develop models have also been presented. In the era of global warming, the role of air pollutants in estimating GSR is more important than developing very complex models. Models related to this aspect have also been discussed. http://ijaems.com/detail/comprehensive-review-on-empirical-models-to-estimate-global-solar-radiation-on-horizontal-surfaces/ R K Aggarwal http://ijaems.com/upload_images/issue_files/8IJAEMS-10620216-Comprehensive.pdf This research studied the effect of the COVID 19 Pandemic on selected rice retailers in Nueva Ecija, Philippines. The researchers made use of guided survey questionnaires and phone calls to reach out to the 58 respondents of the study. The researchers found out that: Majority of the rice sellers considered themselves as greatly affected by COVID 19 Pandemic. Their diverse explanations were due to (a) the scheduling or selecting of those allowed to travel to the market, and (b) limiting kilos per person to serve the full town. Most of them stated that their sales decline by 50 percent at the time of COVID. Their financial issues were on collection rental payments and on wages of staff. Almost all of the rice retailers believe that their firm will survive even in these hard times. Regarding government aid, the majority of them indicated that they are not supported by the government while the remaining respondents claimed that they received help from the government and that the aid was given through the Pantawid Pamilyang Pilipino Program (4Ps). http://ijaems.com/detail/effect-of-covid-19-pandemic-among-rice-retailers-in-nueva-ecija/ Diana B. Magpale, Louise Daphne A. Tabigne, Ann Jellie G. Beley, Ruby Ann C. Estrella, Voltaire B. Angeles, Felipe E. Balaria http://ijaems.com/upload_images/issue_files/9IJAEMS-10620217-Effectof.pdf This research described the financial literacy and spending habits of Bachelor of Science in Accounting Information System (BSAIS) students. Total enumeration sampling was utilized in choosing the 116 respondents from PHINMA Araullo University at Barangay Bitas, Cabanatuan City, Nueva Ecija, Philippines during the Academic Year 2020-2021.The respondents answered questionnaires adopted and modified by the researchers. The researchers divided the questionnaire into two parts. The first part pertains to the financial literacy of the respondents and the second part is about their spending habits as to academic, food, and personal needs. The questionnaire was a 4-point Likert Scale. The data gathered were tallied and analyzed using weighted mean, and set into tables for interpretation and analysis. Results revealed that the respondentshave good financial literacy. Likewise, they were good spender of their money as to their food, personal and academic needs. http://ijaems.com/detail/financial-literacy-and-spending-habits-of-bachelor-of-science-in-accounting-information-system-bsais-students/ Russel N. Fernandez, Aemee Joy C. Ignacio, Joyce Marie M. Gedo Cruz, Angie Lou A. Santarina, Mauristh B. Canlapan, Richard V. Simangan http://ijaems.com/upload_images/issue_files/10IJAEMS-10620218-Financial.pdf The study was conducted in one of Nueva Ecija's Revenue District Offices. Thirty (30) revenue officers assigned to the assessment, client assistance, collection, and compliance sections, as well as twenty (20) taxpaying citizens, participated in the study. The researchers found out that the effects of the TRAIN LAW on the collection performance in Income Tax for the taxable year 2018 and 2019 of the said revenue district office gradually improved on its full implementation by the year 2019, despite the decrease in collections from the personal income taxes of purely compensation and purely business income earners but still the collections from mixed-income earners [1] increases in 2018 and there is a positive growth in tax revenues collected from personal income taxes in 2019. http://ijaems.com/detail/effect-of-republic-act-10963-tax-reform-for-acceleration-and-inclusion-train-law-on-the-collection-performance-in-income-tax-of-one-revenue-district-in-nueva-ecija/ Arianne Dawn R. Cuellar, Sharmine S. Lopez, Sheryl A. Pingkian, Dean Victoria M. Reyes, Marilou P. Pascual http://ijaems.com/upload_images/issue_files/11IJAEMS-10620219-Effectof.pdf Concerning the auditor's independence, the ongoing debate in the literature is about how to balance the obligations and requirements faced by the auditor in the course of his audit duties with the related provision in place that authorizes additional non-audit services to be provided to the audited clients. Facing the audit profession today, ethical violations that have reduced the audit results in the aftermath of recent financial scandals, where it has already been proven that the world's leading auditing firms were involved in the financial corruption scandals, are the primary challenges auditors will face. The current study aimed to examine external auditingas a determining factor in influencing creative cost accounting. For this reason, the researchers used three different dimensions of external auditing to enable the study to measure creative cost accounting, first type of external auditing was general standard, second type of external auditing was fieldwork standard, third type of external auditing was reporting standard. The study consists of three independent variables (general standard, fieldwork standard, and reporting standard) and creative cost accounting as dependent variable. The present research applied quantitative research method via adapting questionnaire from academic sources. A random sampling technique was used, where all participants had equal chances of being selected for the sample. The researchers distributed 130 questionnaires, only 125 questionnaires were received and from 125 questionnaires only 117 questionnaires were completed properly. The findings showed that general standard has significant positive influence on creative cost accounting at 5% level. The results show that fieldwork standard has significant positive influence on creative cost accounting at 5% level. The results show that reporting standard has significant positive influence on creative cost accounting at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (.711, .671, .736, .644, and .723 respectively) indicating the ability of the models explaining the variation of creative cost accounting due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models. http://ijaems.com/detail/the-role-of-external-auditing-in-reducing-creative-accounting-practices/ Bayar Ali Ismeal, Hassan Mahmood Aziz, Sarhang Sorguli, Khowanas Saeed Qader, Bawan Yassin Sabir, Pshdar Abdalla Hamza, Bayar Gardi, Govand Anwar http://ijaems.com/upload_images/issue_files/12IJAEMS-106202112-TheRole.pdf The worldwide recession began in earnest with a series of acute financial crises in key developed nations that occurred simultaneously with the freezing of financial markets around the world and the steep decline in global trade. The current research focused on assessing the impact of (Global economy, Business growth and development, and Inflation) ton global financial markets. The present thesis was analyzed using a questionnaire. Sample design is the technique or process that the researcher is able to accept in selecting objects for the survey is referred to as sample design. The research sample was chosen using a random sampling method and carried out in various businesses located in Kurdistan region of Iraq. A total of 280 questionnaires were issued, but only 228 participants completed them correctly. In order to examine the aspect of factors (Global economy, Business development and growth, and Inflation) to measure the influence on sustained competitive advantage in small and medium businesses in Kurdistan region of Iraq. Participants were asked to rate the value of each object on a five-point scale ranging from unimportant to highly important. The findings revealed that the implications of the first hypothesis: Global economy strongly predicts global financial markets (Beta is weight 0.801, p.001), implying that Global economy would have a clear beneficial relationship with global financial markets based on these findings, the implications of the second hypothesis: Business development and growth strongly predicts global financial markets (Beta is weight 0.719, p.001), implying that business development and growth would have a clear beneficial relationship with global financial markets based on these findings, and finally the implications of the third hypothesis: inflation strongly predicts global financial markets (Beta is weight 0.689, p.001), implying that Inflation would have a clear beneficial relationship with global financial markets based on these findings. http://ijaems.com/detail/global-financial-markets-factors-influencing-the-global-financial-markets/ Pshdar Abdalla Hamza, Bawan Yassin Sabir, Khowanas Saeed Qader, Hassan Mahmood Aziz, Bayar Ali Ismeal, Sarhang Sorguli, Bayar Gardi, Govand Anwar http://ijaems.com/upload_images/issue_files/13IJAEMS-106202114-Globalfinancial.pdf Kurdistan region of Iraq signifies a great case study to investigate the impact of oil price, for the reason that most of its producing reliance on exporting crude oil KRG is one of the main oil exporting regions. Usually, the national revenue relies on crude oil revenue in KRG comprises a great percentage of Kurdistan region of Iraqi government’s budget and also KRG’s economy can be impact by would economic during economic difficulties. Consequently, growing oil crude oil price can influence on economic development in Kurdistan region of Iraq. Therefore, it is important to utilize other resource instead of oil income as a different approach to increase region’s income. The key objective of this article is to investigate the impacts of oil price and oil production value on economic development. Annual growth rate, compound growth rate and correlation coefficient can be utilized to estimate of the data. The findings revealed that an economic development is one of the most significant sources of economic transformation since it reproduces the society's capability to rise productive volume and ideal investment and likewise sustainability obligation comprises an expanded economy on the face of shocks, dynamically implements technology and head accumulation human money, competitively can increase comparative advantages compared to the other. Consequently, it operates within steady, balanced economic strategies and economic growth and there was positively statistically significance between oil price and GDP, oil production value and GDP. http://ijaems.com/detail/the-impact-of-oil-price-on-economic-development-of-kurdistan-region-of-iraq-for-time-period-1997-2019/ Dr. Hozan Nayyef Abdulqader http://ijaems.com/upload_images/issue_files/14IJAEMS-106202113-TheImpactof.pdf The 21st century has caused numerous significant impacts and advancements in the lives of people. Information Technology (IT) has contributed essential benefits in the different areas of the society. One of the vital skills in developing IT solutions is programming. For many, writing computer programs may be a very challenging task which may result in some levels of anxiety. This study aimed to describe and look at the relationship between the academic performance and the programming anxiety among Bachelor of Science in Information Technology (BSIT) students to provide a basis for instructional strategy improvement in the undergraduate level. http://ijaems.com/detail/the-academic-performance-and-the-computer-programming-anxiety-of-bsit-students-a-basis-for-instructional-strategy-improvement/ Cris Norman P. Olipas, Rodibelle F. Leona, Andrew Caezar A. Villegas, Angelito I. Cunanan Jr., Charles Lawrence P. Javate http://ijaems.com/upload_images/issue_files/15IJAEMS-106202111-TheAcademic.pdf