Abstract:Currently the trend among the lecturer to adopt innovation and technology as a tool in the lecture hall in fostering and increasing the positive impact among the students. Innovation and technology may encourage better impact to develop soft skills among the students such as communicate effectively, critical thinking skills, demonstrate appropriate interpersonal skills and teamwork, demonstrate leadership qualities and entrepreneurial skill. Many researchers have attempted to study the efficiency of e-learning and blended learning concepts on teaching and learning processes. One of the most recent developments in technology enhanced method in teaching and learning is a method called flipped learning. It is an approach where the traditional one-way lecture is flipped to make room for active learning opportunities where educators shift learning into the individual learning space facilitated by technology. This study implemented flipped learning approach in the effort to enhance communication and critical thinking skills among accounting students in Tunku Puteri Intan Safinaz School of Accounting (TISSA) in Universiti Utara Malaysia, UUM. The objective of this study is to examine how the use of flipped learning can help to improve communication and critical thinking skills in problem solving among students taking the accounting subject. From this study, the results showed that students' communication and critical thinking skill has developed with the use of flipped learning. Sufficient time however, is needed for students to understand the content from the lectures given in the form of a video used as the media in this project used as an e-learning platform in this project, as well as the 'catchy' contents should be created to enhance interest from the students to watch the video.

Information and Communication Technology (ICT) has provided flexibility for teachers and students to engage in academic discourse irrespective of the location. With rapid technological advancements, Mobile learning offers incredible opportunities, especially in higher education especially during this Covid-19 pandemic. The advancement of mobile and wireless communication technologies has encouraged the mobile learning method where students are able to learn via mobile devices without being limited by space and time. The millennial generation can be situated in a real-world scenario associated with the learning content in higher education. This paper discovered how mobile learning approach can enhance engagement skills and communication skills among millennial generation and employed action research methodology. In this research, mobile learning application such as kahoot! E-exercises and e-quizzes adoption of mobile learning during lecture and outside lectures activities for conversations and consultation. The positive findings showed those students’ engagement skills and communication skills increased via the mobile learning adoption. Students had active learning opportunity where effective conversations and consultation between the lecturer and students. This paper heightens lecturer awareness in identifying the learning tasks via mobile learning that are well developed. This may further be a motivating factor to adopt measures and new strategies for the improvement of students’ skills. Statistics revealed a higher engagement rate and better communication skill when courses are delivered using the mobile learning approach.

The current research aims to examine the credit risk determinants in Jordan’s banks. Macroeconomic factors were included to examine credit risk in commercial banks by adopting the balanced data for the examination between 2008–2019. The result shows that credit risk relates to foreign direct investment (FDI) and the output gap. The relation existed since FDI helped the country create job opportunities, increase administrative efficiency and capacity, and work to exchange technologies, ideas, opinions, and human resources, especially in emerging economies. The output gap relates to CR by the ability that borrowers’ cash inflows are reduced when growth slows or turns negative, making it harder for them to meet the interest and principal of bank loans in exchange, especially in markets that have the potential to decrease the output gap. The result specified that as remittance (REMIT) grows, credit risk considerably accelerates, and the same effect was also recognised for public debt (DEBT). The outcomes revealed an important influence of tax on personal income (TAXINC). The examination result proves that credit risk is affected by several factors, which may relate significantly to implications as expected.

Abstract. The implementation of minimum wage requirement in Malaysia beginning mid 2016 seems to impact both employees and employers in different ways. While this implementation could increase household income and claimed to boost employees' productivity, employers or business operators, on the other hand are experiencing stringent effect on their business operating cost. The effect is more significant for small business operators, including the childcare centers. Childcare industry operates in the service sector, which represents the main contributor of Malaysian SMEs. Unfortunately for the industry, there is an increasing numbers of childcare centers have to cease their operation due to inability to comply with the minimum pay requirement. In the absence of thorough understanding of the phenomena, the small businesses, particularly among institution-based childcare, is at the risk of losing their businesses. This exploratory study intends to assess how the implementation of minimum pay requirement affects the existing operating cost structure, and consequently business sustainability of Malaysian childcare industry.

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