The quality of physical education (PE) instruction plays a critical role in shaping students' overall well-being and academic performance. This study explores innovative strategies to enhance the quality of PE instruction at Tan Trao University. By integrating contemporary pedagogical methods, utilizing advanced technological tools, and fostering a supportive learning environment, this research aims to identify effective approaches that can be implemented to elevate PE standards. Emphasis is placed on the holistic development of students, encompassing physical, mental, and social aspects.
The adoption of a physically active lifestyle is a vital component of holistic education, empowering students to cultivate the knowledge, skills, and intrinsic motivation to maintain optimal health and well-being. Within the realm of physical education (PE) at institutions of higher learning, the sport of swimming holds immense potential to foster lifelong engagement in physical activity among students. However, the development of robust swimming endurance capacities remains a persistent challenge, particularly for male students who may face unique physiological and motivational hurdles.
In the context of international integration, improving English listening and comprehension skills among students at Tan Trao University is an urgent requirement. However, surveys indicate that many students still struggle to understand lectures, discussions, and specialized materials in English. The main causes include: (1) lack of opportunities to use English in daily communication; (2) outdated teaching and learning methods that focus excessively on grammar and vocabulary rather than listening and comprehension skills; and (3) limited facilities and resources to support English language learning.
The objective of this research is to investigate the impact of adopting International Financial Reporting Standards (IFRS) on the quality of financial reporting in non-financial companies listed on the Nigerian Stock Exchange (NSE). The study specifically focuses on examining earnings management through discretionary accruals before and after the implementation of IFRS. Data for this study was collected from the NSE Factbook and the official websites of selected non-financial firms.