Implementation of food waste composting in Malaysia

As urbanisation continues to occurring, waste management is becoming one of the major environmental problems around the world, including Malaysia. The generation of Municipal Solid Waste (MSW) in Malaysia has increased more than 91% over the past decades. Based on waste composition, food waste was indicated as the main waste component. Thus, recycling of food waste through composting had emerged as a potentially viable means that local governments can reduce the waste volume that is entering the landfills. Furthermore, MSW management in Malaysia can be considered as relatively poor and disorganized. The most preferred of MSW disposal method is through landfill due to various factors. This article elaborates on composting that gives benefits to Malaysian. This paper also exposes strategy to implement the composting in Malaysia by focusing on Food Waste Management Development Plan for the Industry, Commercial and Institution Sector. The current methods of food waste composting that are applied in Malaysia are also discussed in this paper. Finally, this paper reveals the challenges towards food waste composting in Malaysia

Alat pemungut tandan kelapa sawit darjah kebebasan

Kelapa sawit merupakan tanaman yang menyumbang kepada industri penghasilan minyak di dunia seperti minyak masak, minyak industri, dan minyak bahan bakar (biodiesal). Pulangan dari sektor pertanian khususnya kelapa sawit sangat menguntungkan. Kini ramai petani telah bertukar ke tanaman kelapa sawit. Indonesia merupakan pengeluar minyak kelapa sawit terbesar di dunia [1]. Dengan terdapatnya pembukaan ladang sawit secara besar-besaran maka banyaklah syarikat-syarikat pertanian mula mencipta alat atau mesin yang baik untuk mencepatkan proses memetik dan mengeluarkan sawit dari ladang. Namun alatan yang lebih mesra pengguna dilihat tidak dipandang serius. Atas isu ini timbul idea mencipta alat pemungut tandan kelapa sawit darjah kebebasan. Semua sedia maklum untuk mengeluarkan sawit dari ladang perlunya meletakan tandan sawit ke dalam kereta sorong terlebih dahulu.Untuk meletakan sawit ke dalam kereta sorong T-shape palm fruit shank diperlukan. Pekebun akan mengangkat sawit yang telah dipetik dari pokok menggunakan alatan tersebut.Tanpa disedari alatan ini membahayakan pekebun dan membebankan. Pekebun memerlukan tenaga yang banyak untuk mengangkat tandan sawit yang amat berat ke dalam kereta sorong. Selain itu, mengangkat bebanan yang berat dalam kuantiti yang banyak menyebabkan sakit dibahagian tulang belakang pekebun. Di samping itu, mata alat yang tajam dan terdedah meningkatkan risiko kecederaan pekebun. Duri pada buah sawit juga bahaya pada pekebun

Tailored Wages: Are the big brands paying the people who make our clothes enough to live on?

This document is part of a digital collection provided by the Martin P. Catherwood Library, ILR School, Cornell University, pertaining to the effects of globalization on the workplace worldwide. Special emphasis is placed on labor rights, working conditions, labor market changes, and union organizing.CCC_2014_Report_Tailored_Wages.pdf: 491 downloads, before Oct. 1, 2020

MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN

Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making economical decisions. While repeatedly it is stressed that the quality of financial information is a function of both the quality of accounting standards and the regulatory enforcement, it is vital that standard setting authorities bodies to have independence and suitable enforcement power to guarantee their issued standards implementation with accountants in preparing and releasing accounting information, where their enacting mechanisms differ significantly across countries, even being non-existent in some countries. This study seeks with aid of Abdolmohammadi’s enforcement powers classification of standards (2002) including: Reward, Legitimate, Referent, Expert and Coercive Powers, determine from perspective of respondents and current condition of accounting profession, which powers are dominant, besides it also tends to evaluate past performance of Iranian accounting regulatory. Design/methodology/approach - in order to test two main hypotheses of the study, a suitable questionnaire was used with some questions about current condition of enforcement ways of accounting standards in Iran. 281 questionnaires distributed among accounting related financial society members including: accountants, auditors, bank specialists, and accounting students as agents of financial society. After assuring of its validity and reliability, collected data tested by Kruskal-Wallis, Friedman, and T-test statistical methods. Findings - The results showed that among various enforcement accounting standards powers respondents believe coercive power is more apparent and main motivation for providing accounting formal reports in accordance to GAAP come from managers’ concern of blocking their companies stock dealing by Tehran Stock Exchange organization, besides they accept standard setting professional abilities. Also respondents believe that Iran’s Audit organization in standard setting process has had behaved unfairly and didn’t pay attention to regulate accounting of governmental and Not-For-Profits parts as equal as large private corporation accounting. Research limitation/implication - A key technical result is that the five original powers of enforcement accounting standards don’t have equal weight and influence on current accounting environment of Iran and to enhance disclosure quality and reduce information asymmetry, some work must been done to more highlight powers with positive and professional perspective. Practical implications - The paper will be of interest to standards setting authority bodies’ when regulating accounting information releasing process to achieve high level of market efficiency and also to academics’ investigating the reliability and value of current standard setting condition. Originality value - The paper reports an original application of accounting standard enforcement origins as a determinant level of dominance financial wisdom in financial society of Iran.Accounting standard, enforcement powers, Information asymmetry, financial wisdom, and fairness in standard setting.

Nothing like the Enron affair could happen in France (!)

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers the general impact on University accounting education programmes and the value of using corporate scandals in the teaching process.Enron; accounting eductation; ethics; France

Looking for a quick fix: How weak social auditing is keeping workers in sweatshop

CCC_05_quick_fix.pdf: 4178 downloads, before Oct. 1, 2020