Comparison of estrus response and pregnancy rates of beef cows synchronized with progesterone and prostaglandin-based protocols.

The aim of this study was to compare the estrus response and pregnancy rate between the indigenous beef cows of Malaysia; Kedah-Kelantan (KK) and the exotic beef cows; Brangus (BR) following progesterone and prostaglandin-based estrus synchronization treatments. A total of 40 KK and 30 BR open cows were selected and each breed group was randomly divided equally into two. Cows in KK1 and BR1 were treated with estradiol benzoate (Cidirol, 1 mg, im) each at the time CIDR® was inserted (Day 0). Cloprostenol (Estrumate, 250 μg,im) was administered at the time of CIDR® removal on Day 9 while 1 mg of Estradiol Benzoate (EB) was injected on Day 10. On the other hand, KK2 and BR2 cows received intramuscular injections of 500 and 250 ug of cloprostenol, on Day 0 and 11, respectively. All cows were then observed for estrus signs and scanned per rectum for ovulation followed by AI upon detection of estrus. Pregnancy status was diagnosed 45 days after AI. Both treatments were effective in inducing observable estrus in all groups with synchrony of ovulation resulting in CL development and pregnancy. In the progesterone4)ased treatment groups, 84.2% of KK1 and 78.8% of BR1 responded. In the prostaglandingsed treatment groups, KK2 responded with the highest proportion (80.0%) compared with BR2 (50.0%). However, there was no significant difference in rate of ovulation (84.2 vs. 64.3%; 70.0 vs. 42.9%) and pregnancy (31.6 vs. 14.3%; 45.0 vs. 21.4%) among all the four experimental groups. The interval to ovulation from the last treatment time varied significantly among all the treatment groups with a higher variation observed in BR, ranging from 48 h when treated with CIDR to 84 h after treatment with PGF2α. These variations could be explained by the difference in ovarian status at the time of treatment. In conclusion, the result of this data showed KK cows had a better rate of ovulation and pregnancy than BR cows in both treatments though not statistically significant. It can therefore be gathered that KK and BR responded effectively to estrus synchronization and produce acceptable pregnancy rates by both progesterone and prostaglandn-based protocols for breeding and genetic improvement

Political connections, corporate governance, and tax aggressiveness in Malaysia

Purpose: The purpose of this paper is to examine the relationship between political connections and corporate tax aggressiveness in Malaysia. In addition, this paper investigates the relationship between corporate governance variables and corporate tax aggressiveness. Next, the study investigates the mitigating role of corporate governance in the relationship between political connections and corporate tax aggressiveness. Design/methodology/approach: The sample of this study is based on 2,538 firm-year observations during the 2000-2009 periods. This study employs a panel least square regression with both period and industry fixed effects. The study retrieved the corporate governance variables from the downloaded annual reports, whilst the remaining data were collected from Compustat Global. Findings: This study finds that politically connected firms are more tax aggressive than non-connected firms. Furthermore, the study finds that large board size decreases the likelihood of tax aggressiveness and a non-linear relationship exists between institutional ownership and tax aggressiveness suggesting increase in monitoring as the ownership increases. However, the study finds no evidence to suggest that corporate governance mitigates the influence of political connections in promoting tax aggressiveness behavior. The findings suggest that the impact of political connections could outweigh the benefits of changes in corporate governance in Malaysia. Research limitations/implications: The data are not recent, but it reflects a rather longitudinal research period. Originality/value: This paper extends the literature of tax research in Malaysia which is in its’ infancy stage. Furthermore, it investigates the role of political connections in tax-planning research

Analysis of complications following multidisciplinary functional intervention in paediatric craniomaxillofacial deformities

Paediatric craniomaxillofacial (CMF) surgery requires a multidisciplinary team approach to ensure the optimal and holistic management of children with craniofacial deformities. The aim of this retrospective study was to analyse the complications following functional interventions among 34 CMF deformity patients in a single multidisciplinary craniofacial centre. Electronic data including patient demographic characteristics and clinical entry were analysed. Inclusion criteria were all paediatric patients with CMF deformities who underwent various functional interventions. A total of 64 interventions (48 intermediate and 16 definitive) were conducted. Based on the Sharma classification of complications, 20.3% were type I, 4.7% were type II, 1.6% were type III, and 4.7% were type IV . Most complications were type I, which included local infection (3.1%) and premature opening of tarsorrhaphy (3.1%). More serious complications (types III and IV) included temporary visual loss (1.6%) and intraoperative haemorrhage (1.6%). Although a low complication rate was observed in intermediate interventions, a higher complication rate was observed in more complex definitive interventions such as monobloc distraction osteogenesis. Although most complications were manageable, effective prevention remains mandatory, as serious complications may lead to permanent damage and mortality. This analysis highlights the importance of a multidisciplinary team approach to optimize the outcomes in CMF patient management

Abstracts of the International Halal Science Conference 2023

This book presents the extended abstracts of the selected contributions to the International Halal Science Conference, held on 22-23 August 2023 by the International Institute for Halal Research and Training (INHART), IIUM, Malaysia in collaboration with Halalan Thayyiban Research Centre, University Islam Sultan Sharif (UNISSA), Brunei Darussalam. With the increasing global interest in halal products and services, this conference is timely. Conference Title:  International Halal Science ConferenceConference Acronym: IHASC23Conference Theme: Halal Industry Sustainability Through ScienceConference Date: 22-23 August 2023Conference Venue: International Islamic University (IIUM), MalaysiaConference Organizer: International Institute for Halal Research and Training (INHART), International Islamic University (IIUM), Malaysi