Intellectual Capital: a Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

This paper aims to examine the extent of human capital (HC) reporting among top Malaysian companies and introduce an HC reporting guideline that can be used by Malaysian companies and regulator. It begins by developing the HC framework based on previous intellectual capital (IC) frameworks. This framework is then used to examine each of the top 100 Malaysian companies listed on the Bursa Malaysia in year 2008. Using the content analysis method, it reviews the annual reports of these companies to determine the extent of HC reporting. The findings of this paper highlight the need for the development of IC framework particularly on HC. HC differences were also identified between Malaysia and other countries such as Sri Lanka and Australia, and it is argued that these differences can be attributed to the social, economic, and political factors

Modification of soil structure of sand tailings: I. preliminary study on the effect of organic amendment and iron on soil aggregation

The effectiveness of dried palm oil mill effluent (decanter cake), which contains 14% organic carbon, and iron solution in promoting aggregation in sand tailing soil was determined. The addition of iron (JT decanter cake at rates of 20 and 60 t h«l had no significant effect on the aggregation and stability of the sand. At a higher rate of 100 t h«l, decanter cake gave a significant effect on aggregate stability. With the addition of 0.1 % Fe, the rate of decanter cake application for effective stabilization was reduced to almost half. However, generally the extent of aggregatian was law (% aggregation>2mm was only 5.6%). This could be due to the low amount of very fine sand and silt amounting to only 5.8%, and the absence of clay in the sand tailings. It is postulated that an improvement in the soil structure of sandy tailings using amendments essentially requires the presence of fine soil fractions viz. clay and silt and/or very fine sand in sufficient amounts. Their presence will kad to better soil structure Jonnation in the sand tailings by the amendments and hence to better water and nutrient economy of the soil

Manajemen Usaha Kerajinan Eceng Gondok di Kota Amuntai (Studi Kasus terhadap KUB Kembang Ilung Desa Banyu Hirang).

Norhayati, 2015, Manajemen Usaha Kerajinan Eceng Gondok di Kota Amuntai (Studi Kasus terhadap KUB Kembang Ilung Desa Banyu Hirang). Skripsi Jurusan Ekonomi Syariah. Fakultas Syariah dan Ekonomi Islam. (1) Dr. Syaugi Mubarak, M. A. (II) Rohana Faridah, S. E. M.M.\ud Penelitian ini dilatar belakangi oleh pentingnya manajemen dari sebuah perusahaan maupun home industry agar dapat berkembang dengan baik dalam memanajemen suatu usaha seperti usaha kerajinan tangan eceng gondok. Maka penulis tertarik untuk melakukan penelitian terhadap usaha kerajinan tangan eceng gondok di Desa Banyu Hirang.\ud Manajemen merupakan upaya pengaturan secara menyeluruh guna menjalankan sebuah usaha yang profesional dan menghasilkan tujuan yang diinginkan, tanpa adanya manajemen yang baik maka usaha akan sulit berkembang. Pentingnya manajemen memungkinkan sebuah usaha menjadi lebih baik, entah usaha itu besar maupun kecil.\ud Tujuan penelitian ini untuk mengetahui manajemen usaha kerajinan tangan eceng gondok di kota Amuntai dan bagaimana tinjauan dari ekonomi Islamnya.\ud Untuk menjawab permasalahan ini, penulis melakukan penelitian lapangan (field research) yang bersifat deskriptif kualitatif. Subjek dalam penelitian ini adalah pemilik usaha kerajinan eceng gondok, karyawan dan orang yang ikut berpartisipasi dalam usaha tersebut, sedangkan objek dalam penelitian ini adalah tentang manajemen usaha kerajinan tangan (eceng gondok) pada KUB Kembang Ilung di desa Banyu Hirang kota Amuntai.\ud Berdasarkan hasil penelitian dapat disimpulkan bahwa manajemen usaha kerajinan tangan (eceng gondok) tersebut kurang efisien dilihat dari segi fungsi planning, organizing, actuating, dan controling. Hal ini juga disebebkan oleh pertama, masih kurangnya pengetahuan pimpinan akan ilmu tentang manajemen. Kedua, kurangnya tempat penampungan barang yang tersedia. Namun, rencananya akan dibangun sebuah gudang untuk selanjutnya. Ketiga, pelatihan yang didapatkan masih minim, karena semakin sering perajin mendapatkan pelatihan maka akan semakin terasah kreatifitas dari diri perajin.\ud Keunggulan yang dimiliki usaha kerajinan ini adalah usaha ini merupakan usaha kerajinan tangan berbahan eceng gondok yang pertama di kota Amuntai melalui bimbingan Dinas Koperasi dan Industri Perdagangan kota Amuntai, dan kemudian diikuti oleh usaha-usaha eceng gondok yang lainnya

Morphological, pathogenic and molecular characterization of Lasiodiplodia theobromae: a causal pathogen of black rot disease on kenaf seeds in Malaysia

Kenaf (Hibiscus cannabinus) is a fibre crop grown in Malaysia as a substitute crop for tobacco. Previous study have recorded that kenaf has been infected by various genera of seed-borne pathogen include Fusarium, Synnematium, Alternaria, Colletotrichum and Botrytis. Seed-borne disease affects and actively attacks seeds and may be harmful. Lasiodiplodia theobromae is a seed-borne fungal pathogen that infects a variety of crop seeds. Studies on the isolation of seed-borne fungi on kenaf seed have revealed that L. theobromae causes black rot disease on kenaf seeds. L. theobromae was successfully isolated from kenaf seeds on an agar plate and a blotter. L. theobromae was isolated frequently from infected seeds and identified based on its cultural and morphological characteristics. The fungus sequence was analysed using molecular technique (ITS-rDNA amplification). A pathogenicity test was used to confirm that L. theobromae caused blackening of the seeds and reduced the germination against a control treatment in potato Dextrose Agar (PDA) medium. To our knowledge, this study is the first to confirm that L. theobromae is the causal agent of black rot on kenaf seed in Malaysia

Hubungan Sanitasi Kapal Dengan Tanda-Tanda Keberadaan Tikus Pada Kapal Yang Berlabuh Di Pelabuhan Trisakti Banjarmasin

Abstract: The Correlation Between Ships Sanitation And The Signs Of The Rats Presence On The Ships That Rest In Trisakti Port Banjarmasin 2017. In accordance with the International Health Regulation (IHR) 2005 and the Regulation of the Minister of Health of the Republic of Indonesia No. 356 of 2008, the Port Health Office is responsible for the port area be rat-free infestation. Ports and ships must be free from the rats presence but data in the ships are find the presence of rats, so it must be fumigation. This study aimed to know the correlation between ships sanitation and the rats presence on ships that rest in Trisakti Port Banjarmasin 2017. This study type was observation in analytic form with cross sectional approach. This samples size were motor boats, tug boat ships, motor vessels and motor tankers, so their total were 20 ships. The instrument used ship sanitation inspection form and rats inspection form. Data analysis used the Fisher Exact Test. Based on the results of statistical test with Fisher Exact Test obtained p-value = 0.017. Thus, p-value coun

The evaluation of spatial variation of water quality in Sungai Setiu Basin, Terengganu

This study investigates the spatial variation of water quality parameters in Sungai Setiu Basin at ten different locations from March 2010 to February 2011. The water quality was assessed using the Water Quality Index by Malaysian Department of Environment (DOE-WQI) and classified according to the Malaysia Interim National Water Quality Standard (INWQS). Six water quality parameters embedded in the DOE-WQI were dissolved oxygen (DO), biochemical oxygen demand (BOD), chemical oxygen demand (COD), pH, ammoniacal nitrogen (AN) and total suspended solid (TSS). In addition, this study also examined the changes in water quality over the past 10 years by comparing the present water quality to the previous works. The overall mean WQI value obtained was 84.0 which indicate that the Sungai Setiu basin is in clean condition and all measured water quality parameters gave value within the permissible limits of the INWQS classification except for pH which fall in Class III. It can be concluded that water quality in Sungai Setiu does not varies greatly over a decade. Hence continuous monitoring is needed to improve the water quality and minimize water pollution

Effect of extraction methods on yield, oxidative value, phytosterols and antioxidant content of cocoa butter

Cocoa beans are rich in numbers of beneficial bioactive compounds such as phenolics and phytosterols, which benefits to human being. The suitable extraction method is needed to produce high quality and quantity of cocoa butter and other bioactive compounds. There are many extraction method to extract these compounds such as Soxhlet extraction, supercritical fluid extraction, ultrasound extraction method and others. The objective of this study is to determine the effectiveness of the different extraction methods producing high yields of cocoa butter, lower oxidative value, stable phytosterols and antioxidant content. The cocoa beans were subjected to different extraction methods such as Soxhlet extraction (SE), Ultrasonic extraction method (USE), Supercritical carbon dioxide (SCO2) and Supercritical carbon dioxide with co-solvent (SCO2-Ethanol). Cocoa butter extracted using SCO2-Ethanol has significantly (p<0.05) obtained highest cocoa butter yield (37.05%) and phytosterols content (6441 μg/g of extract) compared to SE (28.87% and 4960 μg/g of extract), SCO2 (31.32% and 5492 μg/g of extract) and USE (34.81% and 5106 μg/g of extract). Meanwhile, the oxidative value of SCO2-Ethanol was significantly (p<0.05) obtained lowest value compared to other extraction methods. Extraction method are crucial in cocoa industry to minimise the cost during processing, obtain maximum extraction yield and preserve the bioactive compounds thus will improve the value of cocoa butter improve the value of cocoa butter

A Mixed Model Study on Perception Towards Outcome Based Education from Graduating Scholars in a Private University

Outcome-Based Education (OBE) is now identified as essential to excellence in education. OBE can be described as the transparent application of a set of measurable criteria in setting a standard of proficiency. The students’ perception is the most crucial part as they are the medium of the system, as they are the ones who undergo the system thoroughly, and are the final product of the OBE system. Thus, their perception will directly show the effectiveness of the OBE system. This study focused on students’ perception on OBE system that had been applied in KPJ Healthcare University College (KPJUC) since 2014, in terms of students’ understanding and academic achievement. This is a mixed model study, which consisted of quantitative and qualitative study. A descriptive method of analysis was used, wherein the quantitative data were gathered using questionnaires and a survey interview was done as a qualitative supplementary data. The findings of this study discovered that the students have a positive perception toward the system