Tax Misreporting and Audit Adjustment

The purpose of this study is to examine the extent of tax misreporting committed by firms in Malaysia. Tax misreporting is measured by independent variables namely firm size, types of tax agent, types of ownership and types of business sectors. The study takes the approach of using actual data sample from 555 corporate tax audit cases that has been audited and finalised in the year of 2009 by the Inland Revenue Board of Malaysia (IRBM). The level of tax misreporting is primarily measured by the IRBM's audit adjustments. Using t-test and ANOVA, the study indicates size of firms, types of tax agents, form of ownerships and types of business sectors have signifcant difference to audit adjustments. The study recommends that the IRBM could utilize firm's characteristics in selecting tax audit cases in future; change and revamp tax audit approach because tax evasion possibly could be hardly detected by tax authority in future. The study provides useful feedback to the government as a policymaker to revamp and improve current approach on tax audit; reinforce and design effective tax administration systems in order to curb tax evasion which results an increase in government's revenue and any loopholes to the tax administration can be improvised as tax evasion cannot be compromised in Malaysia

Confinement Diet, Physical Activity and Well-Being of Mothers with a Preterm Infant: A qualitative study

The confinement period is part of the Asian culture after giving birth. However, it is not fully understood how this practice affects women's health. This study aims to explore confinement diet and physical activity that may influence the psychosocial well-being of mothers. A focus group discussion was conducted on 22 Malay mothers with infants delivered prematurely. Data were analysed thematically. Four main themes were derived from the analysis; 1) healthy diet, 2) food restriction, 3) fitness and strength 4) barriers. Mothers believe that confinement practices are beneficial to their heath. Therefore, emphasizing on healthy lifestyle during the confinement period is necessary. Keywords: breastfeeding; confinement diet; postpartum mothers; well-being eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i20.333

Nutrition Management for Acute Stroke with Right-Sided Hemiparesis: A Case Study

This case study aims to report on the nutrition management of acute stroke with right-sided hemiparesis using an approach of early enteral feeding intervention to prevent malnutrition. Mr. R, a 77-year-old Malay man was admitted to the hospital due to an acute stroke with right hemiparesis with underlying disease of Atrial Fibrillation (AF), hypertension, type 2 Diabetes Mellitus (DM), Chronic Kidney Disease (CKD) stage 3b, and significant Peripheral Artery Disease (PAD). His BMI was 24kg/m2 with a weight of 67kg and height of 1.67m, and he was presented with abnormal blood results. All his vital signs were normal, and he appeared lethargic. The patient was on bolus Nasogastric (NG) feeding via Ryle’s tube with polymeric formula. Inadequate enteral nutrition infusion related to infusion volume not yet reached, as evidenced by a 47% energy and 60% protein adequacy feeding history. The polymeric formula was changed to a diabetic-specific formula for better blood sugar control, and feeding was given according to the patient's needs. Mr. R required at least 70% of 1,675 kcal of energy and 53.6 g of protein (0.8 g/kg body weight) to prevent malnutrition. The patient was still on Ryle’s tube feeding and already achieved the targeted energy and protein requirements. Before being discharged, the patient was allowed orally, and a sample menu was given as guidance to avoid weight loss and muscle wasting during longterm recovery. This case highlights the importance of early enteral feeding support in stroke recovery and the need to prioritize meeting nutritional needs in stroke patient care. Mr. R showed improvement in health and nutrition and concluded that early and focused enteral nutrition support can lead to improved results and better quality of life for stroke survivors