The Perception Of Top Management’s Commitment, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector

This study aims to examine the effect of the top management’s commitment with a focus on the role of environmental management accounting (EMA), on corporate sustainability performance. Using an online survey, this study sampled from 55 respondents in ISO 14001 certification companies which are listed on the FMM (Federation of Malaysian Manufacturers). The empirical evidence shows that there is a positive and significant influence between top management’s commitment and the use of EMA, which in turn can improve the sustainability performance of the firm. The finding suggested that EMA is a useful and important tool to provide information to boost corporate sustainability performance in Malaysian manufacturing firms. Moreover, top management’s commitment has positive effect on the implement of EMA and improvement in corporate sustainability performance

Perceived Environmental Uncertainty, Environmental Management Accounting And Corporate Sustainability Performance In Malaysian Manufacturing Sector

This study concentrates on the relationships between perceived environmental uncertainty and environmental management accounting (EMA) on corporate sustainability performance. This study employed the perceptual measurement in measuring the variables instead of using physical measurement. The empirical results show that there is a significant positive effect between the perceived environmental uncertainty and the use of EMA, which in turn can improve the sustainability performance. The findings suggest that EMA is as useful and important tool system to collect and analysis information to improve corporate sustainability performance in Malaysian manufacturing firms. Moreover, perceived environmental uncertainty has directly positive effect on the implement of EMA and corporate sustainability performance

The employees and shareholders pressure on environmental accounting reporting practice in small and medium enterprises: evidence from China

The small and medium enterprises (SMEs) in China have achieved rapid and sustainable growth for more than three decades. Such growth has increasingly contributed to China's economic development. Yet, the public's sensitivity to environmental issues is increasingly demanding more research to be conducted on environmental topics. Therefore, the objective of this study is to examine the pressure of internal stakeholders, namely shareholders and employees of SMEs in Shanxi Province in China towards the need to comply with environmental accounting reporting. One hundred and fifty copies of questionnaires were distributed; one hundred twenty-nine ready copies were subsequently collected. The data were then analyzed by utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS 3.2.9. The results showed that employees of SMEs in Shanxi Province in China were able to pressure their employers to implement environmental accounting reporting. The insights of this study prove that employees of SMEs in Shanxi Province were serious on environmental issues as environmental accounting reporting can improve SMEs performances concerning the environment, inventory and controlling costs, more efficient technologies with less pollution, non-polluting products, etc

Evaluating users’ emotions for Kansei-based Malaysia higher learning institution website using Kansei checklist

Emotions play a crucial role in human-computer interaction. Emotion research in the field of human-computer interaction has only started recently and continuously evolving through the investigation and understanding of emotional effects. Thus, it forms an intelligent interaction between human and computer by responding effectively to the humans’ feelings. Emotional design generates remarkable user experiences for websites as the emotional experiences create an intense impression on our long-term memory. Recent scientific findings recommend emotional elements to be considered in designing websites as emotions influences one’s perception, conception and decision-making throughout the interaction with a website. A poorly designed user interface leads to bad user interaction while rising the users’ arousal and a displeasing user experience with a website elicits dissatisfaction emotion where consecutively results in avoidance and prevents revisit to the website. This proves the importance of emotional engagement in a website design. This research evaluated users’ emotions toward a Malaysian higher learning institution website which was designed in accordance with the standard Kansei-based web design guideline. The result justified the standard Kansei-based web design guideline for website of higher learning institutions in Malaysia

Consumer purchasing behaviour of emotional design in e-commerce

When we touched about consumer purchasing behaviour through emotional design, we refer to the three significant attributes; emotion, reasoning, and perception. Then, when we explain further about the emotional design, we are about to touch on the three levels of design; visceral, behavioural, and reflective, respectively. Designing something means designing the emotion and thus, create a vivid and symbolic image of high artistic value. The concept of emotional design is applicable to e-Commerce, an area that is booming nowadays as a result of the significant competition of technology. The findings in this research can be used as a reference in developing an impactful website which will trigger the purchase on the Internet. © 2020, World Academy of Research in Science and Engineering. All rights reserved

The 4CS in harm reduction programmes: a case of needle syringe exchange programme using total quality management / Sharifah Fadzlon Abdul Hamid … [et al.]

This paper intends to study the costs associated with harm reduction. Harm reduction is a way of dealing with behavior that damages the health of the persons involved and their community. Many individuals acquire these damaging behaviours (for example, smoking, drinking too much alcohol, practicing un-safe sex and drug abuse) are well aware of the adverse consequential effects on their health. Needle Syringe Exchange Programme (NSEP) is one such harm reduction programme recommended by the WHO (World Health Organization) to the Ministry of Health in Malaysia in 2005 and has produced encouraging results. Using the concept of Total Quality Management (TQM), the researchers identified and classified the costs involved in the harm reduction programme. The main principle of TQM with its emphasis on the cost of prevention is highly relevant in harm reduction programmes, which is similar to its emphasis on ‘prevention is better than cure’. Hence, this management accounting model which the researchers termed the 4Cs (currently in the process of being trademarked) is highly relevant and applicable in any harm reduction programme

Corporate Social Responsibility Research Bibliometric Insight

Given on the importance of social accounting for sustainable development, this study objectives are to investigate the global trends of CSRD from the perspective of publications outputs, co-authorship, countries, and authors co-occurrences keywords. CSR activities and disclosure practices are arguably important as mean to improve social communication between company to stakeholder. It is being emphasized that, understanding the subject of interest and widening the networking is important to improve the research from many perspectives. From 1959 to 2019, a total of 181 articles were extracted from Scopus database for analysis purpose. Result analysis suggested that, publications on CSRD have experienced positive upwards from 2013 until 2019, contributing to total cumulative of CSRD articles. More than half of CSRD articles were published by UK researchers, China and Malaysia, leading other countries. Due to the nature of research, most of the CSRD articles were contributed by academic institutions. In an attempt to further CSRD research, Islamic banks, performance and managerial ownership were seen as potential topics to be expanded by future research

Serious Game for Phobia Treatment in Malaysia

Fear is a bad feeling you have when you are in danger or there is something that frightens you. It is right to experience fear but unreasonable and irrational fear is actually a form of anxiety disorder. This is what we called a phobia. There are hundreds of phobias existed in this world. The best way in reducing the fear is to get regular advice and treatment from doctors. However, most people suffered from phobia are reluctant to see doctors. They also hide their fears from others by avoiding situation that will most like induced their phobia. Nowadays, serious games are developed as one of the treatment for those having phobia, although there are few of them. Most of the games have virtual reality or augmented reality elements to boost the effectiveness of the treatment. This paper proposes a serious game to overcome phobia. The objectives of this paper are to develop a serious game using Game Development Process with Scrum and to evaluate the effectiveness of the developed game to overcome the phobia by analyzing the heartbeat of the phobic person. It is hoped that this game will successfully act as an alternative tool in phobia treatment

Sabah Traditional Medicine Database and Application: SabahTMed

Nowadays, android technology and smartphone become one of the most important devices in society. The application of this technology is vast and easy to use. Currently, there are limited or maybe none android application developed related to Sabah Traditional Medicine. The development of this application hopefully will help the local people to identify remedy nearby, especially in an emergency situation or other alternative way to cure their disease without relying to the hospital medication. Therefore, this paper proposed a Web-based and Mobile (android) application to help user to find information about traditional medicine found in Sabah. Hopefully, this application could help users to identify traditional medicine that can be found in the Sabah including its name, local name, and instruction on how to use it, and images to help them identify the remedy. A few expertises were chosen to validate the data collection where they are expert and practitioner of traditional medicine in Sabah

Analyzing publication productivity using a web-based system: A preliminary study

There is no automated system that collect Universiti Malaysia Sabah (UMS) academic staff publication from Scopus. Previously, data collection is made by retrieving the records from Scopus by searching for UMS affiliation and filtering by year. The data then is matched with Staff ID of the academic staff. This requires time and may lead to error because the work is done manually. In addition, the author name that are retrieved from Scopus may not be affiliated with UMS anymore, so the data is invalid. Thus, this paper highlights the significance of a project proposed as a platform for universities to gauge scholars’ research productivity in the Scopus database. Data from Scopus were extracted, analyzed and visualized using criterionssuch as age, academic position, as well asteaching loads that may affect a scholar’s research productivity. This paper focuses on the datest of academic staff from UMS, and their publication in Scopus, relative to their sociodemographic data