Gap in University Students’ Performance: a Study in a Malaysian Public University

A body of literature has shown that testing students before their final examination serves as a motivational technique. These studies found that having test assessment would stimulates students’ study effort and eventually improve their final examination score. Therefore, and arguably, students who performed well in their test assessment would reflect similar performance in their final examination. However, research has shown that students’ scores in their test assessment may not be reflected in their final examination, creating a gap between the two scores. This study examines whether there is a gap in university accounting students’ performance between their test assessment score and their final examination score. If there is a gap between the two scores, this study further attempts to identify the factors that influence the gap between the two scores the gap. Four factors were chosen, namely, academic aptitude, preparation time, quantum of rewards offered and evaluation environment. Using questionnaire and secondary data of students’ actual performance, this study provides evidence that there is a gap between the assessment score and the final examination score. Further findings show that out of the four factors, evaluation environment plays a significant factor in causing the gap between the two scores. The results of this study provide some understanding to academics and universities on the importance of evaluation environment to students’ performance. Key words: Gap; test assessment; final examination; accounting students Résumé: Beaucoup d’études ont montré que le test avant l’examen final des étudiants sert de motivation technique. Ces études ont révélé que le fait d'avoir le test d'évaluation pourrait stimuler l'effort d’étude des étudiants et, éventuellement, améliorer leur résultat dans l’examen final. Par conséquent, les étudiants qui ont obtenu un bon résultat dans leur test d'évaluation pourraient avoir des performances similaires dans leur examen final. Cependant, la recherche a également montré que le résultat des étudiants dans le test d’évaluation pourrait aussi ne pas être reflété dans leur examen final, ce qui crée un écart entre ces deux résultats . Cette étude examine si il y a ce genre d’écart chez les étudiants en comptabilité entre leur résultat de test d'évaluation et de leur examen final. S'il y a un écart entre les deux évaluations, cette étude tente d'identifier les facteurs qui influent sur l'écart entre ces deux évaluations. Quatre facteurs ont été choisies, à savoir l'aptitude scolaire, le temps de préparation, le quantum de récompenses offertes et l' environnement d’évaluation. En utilisant le questionnaire et les données secondaires de la performance réelle des élèves, cette étude fournit la preuve qu'il existe un écart entre le résultat du test d'évaluation et celui de l'examen final. D'autres résultats plus approfondis montrent que l' environnement d’évaluation joue un rôle important dans la provocation de l'écart entre les deux résultats. Les résultats de cette étude fournissent une certaine compréhension pour les académies et les universités sur l'importance de l' environnement d’évaluation vis à vis de la performance des étudiants. Mots-Clés: écart; test d’évaluation; examen final; étudiant en comptabilit

Impact of Infrastructure and Agroclimate on the Location of Rural Bank Branches in Pakistan: A Preliminary Assessment

Rural financial institutions play an important role in development and growth of the agricultural sector. In developing economies some rural areas are adequately served by financial institutions, while others have little or no access to these institutions. This uneven pattern of geographic location of rural bank branches has been attributed largely to regional differences in agroclimatic conditions and infrastructural endowments. We have estimated several alternative specifications which can be helpful in understanding the spatial distribution of commercial bank branches across the rural areas. Our results indicate that the location of rural bank branches is significantly influenced by infrastructural endowments and agroclimatic environment.

Rural Credit and Rural Development: Some Issues

Credit plays an important role in acquiring command over the use of working capital, fixed capital, and consumption goods that leads to growth and development of a country. The paper investigates that the role of non-institutional sources is quite clearly borne out. The price paid for institutional credit in Pakistan Kept low by the government. Institutional credit reforms implemented has not been effective. There is a great need to have the land reforms prior to credit reforms. The importance of social and economic infrastructure needs to be addressed. Appropriate use of new credit should be assured. Proper credit policy be designed and implemented.

Examining the Adoption of Extensible Business Reporting Language among Public Listed Companies in Malaysia

AbstractThis study examines the adoption of an accounting information systems language known as Extensible Business Reporting Language (XBRL) among public listed companies in Malaysia. Using 100 top public listed companies as the sample study, this study examines whether these companies have adopted XBRL, consistent with the call made by the Companies Commission of Malaysia (CCM) for such adoption. Such call was made to encourage listed public companies to provide their annual reports via XBRL and ultimately improves harmonisation between companies and between countries. The result of this study shows that to this date, no public listed companies have adopted XBRL. Such scenario indicates that there could be issues and challenges that have deter the implementation of XBRL among these companies. The result in this study serves as a starting point for CCM and other Malaysian regulators to consider the issues and challenges as to why such scenario exists and subsequently, provide strategies to encourage these companies to adopt XBRL

Disease occurrence and fruit quality of pre-harvest calcium treated red flesh dragon fruit (Hylocereus polyrhizus)

A study aiming at increasing Ca content in red flesh dragon fruit (Hylocereus polyrhizus) via pre-harvest fruit CaCl2 spray in relations to postharvest disease occurrence and fruit quality parameters was conducted. From day 7 after anthesis, red flesh dragon fruits (H.  polyrhizus) were sprayed at weekly interval for four times with different concentration of CaCl2 (0, 1, 2, 3, and 4 gl-1). Fruit Ca content in fruitpeel (DW basis) were markedly increased with the increasing Ca  concentration in the applied solution but the Ca application did not affect Ca content in flesh. The compositions of N, P, K and Mg were not affected by the treatment. The severity of anthracnose and brown rot, caused by Colletotrichum gloeosporioides and Monilinia fructicola, respectively, of artificially wounded fruits was reduced in preharvest CaCl2-treated fruits. The concentrations of soluble solids and titratable acidity in fruit were notaffected by the treatment. The firmness of fresh cut fruit was markedly enhanced at higher concentration of CaCl2. Beneficial effects of increasing Ca in fruit can be seen in the increase of fruit firmness although this did not contribute in enhancement of fruit quality-related parameters. Increased Ca content in treated fruits, together with no effects of treatment on other mineral nutrients, increased the ratio of Ca to other elements and this may contribute directly to the reduction of anthracnose and brown rot severity in CaCl2-treated fruits.Key words: Pitaya, anthracnose, brown rot, calcium chloride, fruit quality

Part Time Students’ Benefit Perception on Online Shopping in Malaysia

In Malaysia, studies on consumers’ benefit perception have been extensively examined. Results of the studies show that Malaysian consumers are still sceptical in this form of shopping due to factors linking to their preference in becoming recreational shoppers. These studies, however, examined this issue using consumers in general as their sample study. This study used a more specific sample group, namely, the part-time students, in examining consumers’ benefit perception on online shopping in Malaysia. Part-time students were chosen in this study as they represent the group of people whose time are highly occupied with working and studying. Therefore, they are likely to become convenience shoppers and may opt to shop online. The results show similar pattern to previous studies using other samples. The findings shed some lights to the marketing managers on the importance of the internet as a shopping medium to cater for people who are lacking luxury of time. Key words: Online shopping; part-time students; Malaysia, benefit perception Résumé: En Malaisie, on a beaucoup étudié la preception des avantages des consommateurs. Les résultats de ces études montrent que les consommateurs malaisiens restent toujours sceptiques sur cette forme d’achat en raison des facteurs liés à leur préférence d’être des acheteurs de divertissement. Ces études, toutefois, ont examiné ce sujet en utilisant les simples consommateurs en tant que leur échantillon d'études. Cet article a utilisé un groupe de consommateurs plus spécifique, à savoir les étudiants à temps partiel, pour examiner la perception des avantages de l’achat en ligne des consommateurs en Malaisie. Les étudiants à temps partiel ont été choisis dans cette étude car ils représentent le groupe de personnes très occupées par le travail et les études. Par conséquent, ils pourraient probablement devenir des acheteurs qui préfèrent la commodité et opter pour l’achat en ligne. Cette étude montre des résultats similaires à ceux des études précédentes utilisant d'autres échantillons. Ces découvertes permettent de mettre en lumière l'importance de l'Internet comme un moyen d'achats pour les managers de marketing, à fin qu’ils puissent penser à mieux répondre aux besoins des personnes pour qui le temps est un luxe. Mots-Clés: achat en ligne; étudiants à temps partiel; Malaisie; perception des avantage

The Effect of Board Structure on Shareholders’ Wealth in Small Listed Companies in Malaysia

Using content analyses, this study examines whether board structure of small listed companies influence their shareholders’ wealth. This study focuses on three elements of board structure, namely, board size, board composition and directors’ remuneration to examine the relationship between board structure and shareholders’ wealth. Shareholders’ wealth is measured by the return on investment and earnings per share. The results show that out of the three elements of board structure, board size and board composition play an important role in influencing shareholders’ wealth in small listed companies. The results support the findings in earlier studies that large number of directors and the proportion of executive directors in a board would instil better decision-making policy. The results in this study, however, did not support the contention that there is a significant relationship between the directors’ remuneration and financial performance. The results in this study complement previous studies and provide some understanding on the importance of practicing good corporate governance. Keywords: Board structure, board size, board composition, director remuneration, shareholders’ wealth, Malaysia