Qualified audit reports of local authorities in the northern states of Malaysia

The reliability of information presented in the financial reports of local authorities is of utmost importance to enable the public to measure their performance in terms of efficiency and effectiveness in using public resources. The task to provide such an assurance lies with the Auditor General, who has been entrusted to enforce the auditing compliance regulations. A certificate in the form of “unqualified,” “qualified,” “adverse,” or “disclaimer” accompanied by a report on the financial affairs of the local authorities concerned will be issued after the Auditor General completes the audit of the local authorities’ financial statements. Our study on 14 local authorities comprising municipal and district councils in the Malaysian States of Perlis, Kedah and Penang found that the Qualified Certificate is the common type of audit certificate issued to the local authorities concerned during the period 1997-2001(inclusive of both years). Discrepancies in “Fixed Assets Register” ranked first among the audit incidents that led towards non-compliance to the audit procedures. This was followed by discrepancies in “Other Receivables” and “Cash Flow Statements” which ranked second and third positions respectively. Our finding also shows that size does not grant any advantage to the bigger local authority in reducing the number of audit incidents

Sistem Kenaikan Pangkat dan Kepuasan Kerja : Satu Kajian Kes Ke atas Perkhidmatan Awam Persekutuan Di Malaysia

This research is a case study exploring the relationship between the promotion system and job satisfaction among federal civil servants in federal departments and agencies in Malaysia. The samples involved in this study are government officers serving in federal departments and agencies in the state of Sabah, Malaysia. A quantitative method was used in this study. A total of 700 questionnaires were distributed among federal civil servants in grades 41 to grades 54. A total of 420 questionnaires were returned but after screening only 380 questionnaires were found useable and analysed in the study. Questionnaires were distributed to respondents based on purposive sampling methods. A significant positive relationship was found between the promotion system and job satisfaction. This study will contribute knowledge through the empirical data obtained as well as gaining a better understanding of the relationship between the promotion system and the level of job satisfaction among federal public servants in Malaysia. From a practical perspective, the findings of this study can be used by policy makers, managers and researchers who are interested in improving the policy of human resource management within the public sector in Malaysia

Clinical outcomes of sirolimus with eluting stent implantation in coronary artery disease

OBJECTIVE: To evaluate the immediate post procedure, thirty-days, and six-months clinical outcomes of sirolimus-eluting stents (SES) implantation in patients with single and multivessel coronary artery disease (CAD). METHODS: A case series of all consecutive patients undergoing percutaneous coronary interventions (PCI) with SES implantation at Shifa International Hospital, Islamabad, were evaluated at early post-procedure, 30-days and six-months clinical follow-up for the incidence of major adverse cardiac event (MACE). This included death, nonfatal myocardial infarction (MI) and repeat revascularization. RESULTS: Out of 206 consecutive patients, 324 had SES implanted. Cumulative MACE rate was 2.93% and 6% at 30-days and six-months follow-ups respectively. Five patients developed ST-segment elevation MI (STEMI). One patient developed non-STEMI. Emergency Coronary Artery Bypass Grafting (CABG) was done in two patients. Repeat (PCI) was carried in three (1.46%) patients for acute in-stent thrombosis. Diabetes Mellitus and multivessel stenting were found to be the independent predictors for acute in-stent thrombosis (P-value \u3c 0.02 and 0.05 respectively). CONCLUSION: SES implantation in coronary artery disease can be safe and effective MACE at one and six months follow-ups

A Potential Bio-sorbent for Heavy Metals in the Remediation of Waste Water

Bay leaves are used for flavoring in cold drinks production, in bakery goods, sauces, confectionary products and liquors. The waste generated from these sources has been valorized by attempting the remediation of waste water. Hence, adsorption of toxic metals onto Bay leaves has been investigated after optimizing the experimental parameters, namely the pH, contact time, adsorbent and Zn(II) concentrations as well as the temperature of the equilibrium mixture (consisting of the metal solution in contact with the adsorbent). The participation of the constituent functional groups, of the adsorbent, was ascertained with Fourier transform spectroscopic studies. The mode of adsorption was examined by employing important isotherm models, namely Langmuir, Freundlich and Dubinin-Radushkevich models. The adsorption process was found to follow pseudo-first order kinetic model and also followed the intraparticle diffusion up to 60 minutes of contact time. The thermodynamic parameters suggest the spontaneous nature of adsorption

GREEN SYNTHESIS OF SILVER NANOPARTICLES USING THE LEAF EXTRACT OF PUTRANJIVA ROXBURGHII WALL. AND THEIR ANTIMICROBIAL ACTIVITY.

 Objective: This study deals with the synthesis of silver nanoparticles (AgNP's) from the extract of the leaves of the plant Putranjiva roxburghii wall.Using biological method, i.e., green synthesis.Methods: The extract from the leaves acts as a reducing and stabilizing agent for the AgNP's. Further characterization was done using varioustechniques like ultraviolet (UV)-visible spectrophotometry, which shows surface plasmon resonance, Fourier transform infra-red spectroscopyanalysis shows formation of various bonds, scanning electron microscope (SEM) and transmission electron microscope (TEM) analysis depictsthe distribution and average size of nanoparticles. The antimicrobial activity was also checked against various bacteria and fungi using minimuminhibitory concentration and well diffusion assay.Result: UV analysis shows strong plasmon resonance between 420 and 480 nm SEM analysis shows the distribution of synthesized nanoparticles,whereas TEM analysis shows the average particle size to be near about 5 nm and well diffusion assay proved that these nanoparticles are effectiveagainst different microorganisms.Conclusion: P. roxburghii wall. shows strong potential for the reduction of silver from Ag+ to Ag0 and nanoparticles so formed are strongly activeagainst various microorganism.Keywords: Putranjiva roxburghii, Fourier transform infra-red, Scanning electron microscope, Transmission electron microscope