الباب الرابع: شعر نازك الملائكة وبروین شاکر (دراسة مقارنة)

Determinants of Factors That Influence Income Smoothing

The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.

Reflective Conversation for Teacher Development

Reflective practice is emphasized for teachers as it improves teaching and learning practices that result in high levels of students' achievements. Reflection has the potential to transform thinking and practice. Research done on reflective practice in Pakistan suggests that as teachers' teaching repertoire is limited here, teachers must reflect upon their practice. My experience of working with teachers informs me that teachers are not willing to write about their practices, rather it is more an oral culture. Reflective conversation is more an oral reflective practice mode, and it builds on what teachers already do informally in the context of Pakistani schools. The ultimate purpose of reflective conversation is to inquire teachers' classroom practices and to bring forward improvement in their practices. This study was conducted to explore the process and consequences of reflective conversation for teacher development in Pakistan. Shared classroom observation experiences provided a base for reflective conversation sessions with two secondary school English teachers in a private English medium school in Karachi, Pakistan. The aim was to explore reflective conversations as a strategy for school-based teacher development. The study indicates that reflective conversations can be a viable teacher development strategy in Pakistan. Study findings showed that through reflective conversations, teachers were able to enhance their professional knowledge and skills, by extending their range of teaching strategies, developing an urge to implement new strategies, and consequently, becoming more confident teachers. However, there are some essential requisites i.e. teachers' personal capacity and school structures for making reflective conversation an effective teacher development strategy. Reflective conversation also requires effective facilitation, which can be done by a reflective coach. The study also indicated that teacher learning becomes a complex and dynamic process through reflective conversation sessions. The study is significant for teacher educators, researchers, and teachers. It highlights for them some contextual issues that are challenging for teacher educators for using this strategy successfully. Study findings indicate that reflective conversations, if implemented effectively, move from individual teacher's learning to collective learning.