The Recent Structure of Audit Market in Malaysia

The perceived dominance of the accounting profession by the largest audit firms provides a frequent focus for critics of the accounting profession in U.S, U.K, Australia and so in Malaysia. This is due to the fact that such market power will lead to market abuse as suggested by traditional industrial organizational theory. However, due to competitiveness and dynamics structure in audit market, such assumption had been challenged and thus new industrial organizational theory had been introduced. The aim of this paper is to provide the current situation of Audit market in Malaysia in term of market concentration and specialization in general. Apart from Big Four, Group A auditors or mid-tier auditors had been included in the analysis. Concentration ratio methods and two types of measurement basis: number of audits clients and audit fee size were used. The results in general were consistent with previous study done before such as Ali et al., (2006), Iskandar and Aman (2003) and Ali et al., (2003) that agree Malaysia audit market is high concentrated with greater than 60% market share dominance by Big Four. In addition to that, the results also had highlighted the existence of Group A auditors in Big Four rival and overall it provides more up to date of current situation of audit market in Malaysia

An insight into the Islamic Manufacturing Practices (IMP) / Sharifah Fadylawaty Syed Abdullah … [et al.]

Indeed, al-Quran and al-Hadith have guided Muslims to steadfastly differentiate between halal and haram in worldly life. In terms of providing a top-notch halal goods and services, a company‘s practice should abide by Islamic values which cover the fundamental aspects of manufacturing, nurturing subordinates, safeguarding environment and managing financial issues. In fact, as a Muslim, opting for Halalan Toyyiba is part of worship to get pleasure from Allah and simultaneously nourishing his body and soul out from the goodness of permissible and pure products. In an attempt to identify an idea invented to gain a peek level of halal namely the Islamic Manufacturing Practices (IMP), a qualitative method is adopted by combining between semi-structured interview with the pioneer of IMP, site observations and library research in order to obtain holistic data on the matter. At the end, this paper finds that the occurrence of IMP significantly has a positive effect on the patronage behaviour of Muslim consumers. It is hope that, IMP has a deserving potential to pervade in halal Industry as a fraction of Good Manufacturing Practices (GMP) in current industry. In accordance with the finding, this paper suggests some improvements to the IMP practice in order to support economic growth for Muslims in particular, and as well as for Malaysia as a whole

Implementation of Value Management in Public Projects

AbstractIn Malaysia, Jaapar (2006) stated that Value Management (VM) is still at the early stage of its evolution. Despite its infancy stage, the authorisation of VM Circular 3/2009 by Economic Planning Unit (EPU) has made all public projects exceeding RM50 million to implement the VM studies. There are three objectives to be achieved in this research. The objectives are to identify the VM participants’ receptiveness towards the VM implementation in workshop environment setting, to observe the VM manual application in the VM workshop and to discover the challenges faced by the VM participants and facilitators

The Influence of motivation, training, and feedback on employee performance among support group of ministry of works in Kuala Lumpur

This study aims to identify the influence of motivation, training and feedback on employee performance among members of the Executive Group in the Ministry of Works, Kuala Lumpur, Malaysia. This study used quantitative research methods by using questionnaires to collect the data. The sample using probability sampling method collected from a total of 217 members of the Support Group of grades 1-36. Data were analyzed using the Statistical Package for Social Sciences (SPSS) version 25.0. Different statistical research instrument used to test the reliability, descriptive analysis of the variables, correlation and regression analysis. The findings show the variable of feedback has the most dominant influence on employee performance (β = 0.364; t-value = 4.456), while the variables of motivation was the lowest effect on employee performance (β = 0.195; t-value = 2.854). However, all the variables have a positive correlation to employee performance

Spatial quality in space design for promoting self - healing in healthcare design

In most of the healthcare centres found in Malaysia, the building are designed with little therapeutic qualities in them, and studies has shown that the environment in those healthcare centres frequently heighten levels of stress in patients, staff and families. Besides, there are a lack of design considerations regarding spatial quality in restoring the occupants‘ mental wellness and reducing the stress which could help in fostering the recovery duration. Recent studies show that appropriate healing environment in healthcare settings could help enhance the sensory input to stimulate the body‘s capabilities to heal itself, also known as self-healing. The main focus of this study is to highlight the possible Architectural solutions in creating a healing environment through spatial quality in space design. The natural environment is frequently discussed in relation with the healing environment; daylight, ventilation, views and garden, thus enhancing the well-being of the occupants. Through a critical review of literature from secondary sources, examples of the implementation of natural environment into building design shows that there exists a strong connection between humans and the man-made environment in relation to spatial quality in space design. Some design considerations were identified for consideration in future design of healthcare building in promoting self-healing

Effects of neurostimulation and motivating patriotic music on reserve officer training unit cadets running performance and mood states

Transcranial neurostimulation can improve bodily function through training the brain and the central nervous system. Besides that, there are also increasing evidence that the “right” music can increase performance. This study examined the effects of neurostimulation and motivating patriotic music on running performance and mood states of 22 male ROTU cadets. All the participants participated in all three research conditions which were no stimulation, neurostimulation and motivating patriotic music, but at different times with one week of rest in between conditions. Upon receiving the stimulation, the participants did Multistage Fitness Test (MSFT) to measure their running performance. Mood states of the participants were taken before stimulation, after stimulation and after performing MSFT by using Brunel Mood Scale (BRUMS) questionnaire. There were no statistically significant differences in the running performance between no stimulation, neurostimulation and motivating patriotic music. For stimulation by using motivating patriotic music, we found out that there were statistically significant differences in fatigue, tension and vigour mood states across the three times. As for neurostimulation, we found out that there were statistically significant differences in all six BRUMS items that we assessed. We conclude that neurostimulation and motivating patriotic music did not increase the running performance of ROTU cadets. Both neurostimulation and listening to motivating patriotic music can enhance mood states before a running performance test. Motivating patriotic music was shown to give greater mood responses when compared to neurostimulation

Project governance practices in urban public housing projects: a case study of public housing in Malaysia

The urban public housing project, especially for low-income people, is essential to cater to the increasing urbanisation rate in Malaysia. This study aimed to gain an understanding of the project governance practices in urban public housing projects in Malaysia, which will lead to better project delivery and the successful outcome of the projects. A single case study was conducted on a public housing project or known as Projek Perumahan Rakyat (PPR) in Kuala Lumpur, and data for this study was gathered using semi-structured interviews with six (6) public officials, document analysis, and observation. The findings of this study indicate the positive interplay between project actors guided by the elements of trust, stakeholder management, empowerment, and collective decision making, which create value for the project. Hence, this article contributes to the dynamic understanding of how public officials practice project governance in conducting their works related to urban public housing projects. The findings of the study will enable related public organisations to reinforce the underlying project governance elements towards the strengthening of urban public housing delivery system. Case study research in different models of urban public housing could extend the discovery of other project governance elements while validating the findings of this study from different perspectives. The findings of the study are limited due to the use of a single case study related to the urban public housing project and its contexts

Experimental analysis tapioca starch reinforced alumina nanoparticle (Al2O3) composite

The starch-alumina nanoparticle composite components combined together whereas tapioca starch as a matrix and alumina nanoparticle (Al2O3) as filler. By increasing the weight percentage of alumina nanoparticle (Al2O3) into starch composite, the tensile strength of the composite to frack increase linearly with the increasing of the alumina nanoparticle (Al2O3). The exact reason for this variation can be attributed to the fact that alumina particles play like stress concentrators, and this role is promoted as particles lead to be agglomerated. An agglomeration of filler particles plays an important role in creation of stress concentration that effect the composite cracks. The brittle result from the graph applied and the displacement (elongation) before frack decreasing with the increasing alumina nanoparticle (Al2O3). Lateral gage middle, angled gage middle, lateral at grip/tab top are tensile type failure codes/typical modes. Scanning Electron Microscopy showed good adhesion between tapioca starch and alumina nanoparticle (Al2O3). The adhesion properties between tapioca starch and alumina nanoparticle (Al2O3) strong relate to the effects of increasing tensile strength and decreasing in elongation. Three different cracks regions including a flat featureless mirror zone surrounding the crack initiation point, a transition zone, in which the surface roughness steadily increases, and a final propagation zone with conical marks

Consumer awareness towards promotional strategies implemented by FAMA in Melaka / Mohd Shafiq Mohamad Jaapar

The purpose of this research is to know the consumers respondent whether they are noticeable and aware about the promotional strategies that implemented by FAMA in Melaka state. The promotional strategies consist of elements such as advertising, personal selling, public relations and sale promotions. Nowadays promotional strategies have gained importance within the country to achieving the competitive advantage. Moreover promotional strategies have been used not by the profit organization but also the nonprofit organization. The findings show that the FAMA have encountered some problem in their promotional strategies whereby becomes one of their weaknesses strategies in order to attract the consumers. The study is to find the consumers awareness towards the promotional products and the products that have been produce by the company. As to solve their problem the researcher suggest the company to enhancing their promotional strategies, developing more activity within the community such as education program, community service, sponsoring for the community program and so forth. 50 of respondents have been asked by using questionnaire in order to gain information and feedback to the company. The questionnaire consists of question about the promotional strategies and the product awareness to the consumers around Melaka state