4 research outputs found
Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]
All financial transactions should be included in organisations' reports in order to provide complete financial information to its primary and other users. Therefore, financial reports prepared by kariah mosque should encompass qualitative characteristics that would assist users in decision making. Malaysian Accounting Standard Board (MASB) has outlined the characteristics that should be included in business organisation financial report. However, kariah mosques are categorized under non-profit organisation, thus, characteristics may differ from profit making organisation. This study is objectively to investigate the understanding of qualitative characteristics and the usefulness of financial information that presented in kariah masjid‘s financial report. The study will use qualitative characteristics that adopted from Malaysian Accounting Standard Board (MASB) namely relevance, faithful representation, comparability, verifiability, timeliness and also other characteristics that suggested from previous literature. The study will use self-administer questionnaire, distributed to users (working committees, funders, donors) and preparer of kariah masjid‘s financial report. It is estimated that the understanding the quality of financial report would be different among users and preparers
Clinical usefulness of anti-cell membrane DNA autoantibodies in serology negative systemic lupus erythematosus
Introduction: Systemic lupus erythematosus (SLE) diagnosis is dependent on the detection of serum autoantibodies. To date, there is no autoantibody highly sensitive and specific enough to be considered as a gold standard. This study aimed to determine the diagnostic usefulness of anti-cmDNA antibodies which found to be associated with SLE. Materials and methods: Serum samples from 83 SLE, 86 other connective tissue diseases (OCTD) and 61 healthy subjects were randomly selected for the study. The OCTD cases included 56 rheumatoid arthritis, 12 scleroderma, 10 Sjogren's syndrome and 8 mixed connected tissue diseases. All samples were assayed for anti-cmDNA by indirect immunofluorescence assay (IFA) using Raji cells as substrate. SLE samples were also tested for antidsDNA and anti-Sm antibodies using enzyme-immunoassays.
Results: Anti-cmDNA positivity was highest in SLE (55.4%) compared to OCTD (9.3%) and healthy subjects (0%). It was 100% specific at differentiating SLE from healthy subjects and 90.7% specific at differentiating SLE from OCTD. There were no significant differences in the sensitivity (55.4%) of anti-cmDNA at differentiating SLE from OCTD and healthy groups. Anti-cmDNA was present in 52.9% of SLE samples negative for standard SLE-specific autoantibodies. It was detected in 7 (36.8%) of anti-dsDNA, 25 (52.1%) of anti-Sm and 5 (31.3%) of both anti-Sm and anti-dsDNA negative samples. Anti-cmDNA positive SLE was significantly associated with arthritis (p=0.019). Conclusion: The high specificity of anticmDNA detection by IFA makes it an excellent diagnostic test for SLE. Anti-cmDNA is also useful for identifying SLE with negative anti-dsDNA or/and anti-Sm antibodies
CEO Emoluments Determination of Non Governmental Organisations (NGO) in Melaka: A Concept Paper
Non-governmental organisations (NGOs) are formed by mutual members in conducting activities to enhance social welfare of its members and public. The issue of governance of NGO arises when such social welfare fail to be achieved. Principal-agent theory explains that agent (elected CEO or key committees) is responsible to carry out NGO activities aligned with principals interest (which described in NGO missions and goals). If CEO or key committees are being paid to govern NGO, emolument is primarily perceived as a signal to level of governance of NGO. This study objectively to determine factors that influence the decision of emoluments paid to elected CEO or key committees. Subsequently, this study is to analyze the level of governance of NGO. NGO registered in Melaka will be selected from Registrar of Societies (ROS) in Melaka. Therefore, data for this study will be collected using data from ROS Melaka. 594 registered NGO that located in Melaka will be contacted and interviewed to complete structured questionnaire. Data collected will be analyzed using SPSS software to determine the factors that influences emolument decision. Subsequently, data will be analyzed to determine the level of governance of NGOs in Malaysia, which related to emoluments decision making