Tax fraud indicators / Rohaya Md Noor … [et al.]

This paper examines data of companies subjected to tax investigation during the tax years of 2001 to 2005 to detect the financial ratio associated with tax evasion. Using the financial ratio analysis, the objective of this study is to investigate the possible indicators of fraudulent financial reporting for tax evasion. Six financial ratios applied to a final sample of 73 companies. Univariate and multivariate statistical techniques are used to identify the indicators of fraud financial reporting. Based on the ordinary least square model, this study provides empirical evidence that the ratio of sales, working capital and debts over total assets, are significantly associated with the companies’ tax evasion. Hence, the findings imply that these ratios can be used by tax offices in their investigation as a predictor of fraud financial reporting for tax evasion purposes. The results therefore demonstrate that the findings could be of assistance to tax authorities in their effort to identify the possibility of tax evasion

Deferred tax and earnings management under MASB 25 / Noor Hasimah M. Yacob, Nor'Azam Mastuki and Rohaya Md Noor

This paper investigates whether Malaysian publicly listed companies in 10 sectors use deferred tax and discretionary accruals as tools to manage earnings in order to meet earning targets: 1) to avoid an earning decline and 2) to avoid a loss. This research examines financial statements prepared during the period 2003 to 2005 when the Malaysian Accounting Standard Board (MASB) 25 Accounting for Income Taxes was in place. This study uses Burgstahler and Dichev's approach to identify earnings management firms. Healy's model and a modified Jones model are also employed to identify and separate accruals. The results show no evidence that deferred tax has been used by firms as a tool to manage earnings during the period of study. The finding suggests that the implementation of the MASB 25 (now known as Financial Reporting Standard (FRS) 112), which is more comprehensive and specific than lAS 12, has reduced the use of deferred tax by firms in managing their earnings. In contrast, the findings of this study provide evidence that firms use discretionary accruals to avoid reporting losses. The results ofthis study may be of use to researchers studying earnings management behavior and for standard setters with regard to establishing and monitoring standards

Potential application of lignin from paddy husk for biovanilin production by phaenarochaeta crysosoporium in submerged fermentation

The processing of paddy produces two main types of residues namely paddy husk and paddy straw. Paddy husk, the outer coat of paddy grain consists approximately 25-30% of lignin. It contains ferulic acid that acts as precursor for biovanillin production. In this study, lignin recovery from paddy husk was investigated for biovanillin production by Phanerochaete chrysosporium in batch culture, using submerged fermentation which was conducted at 30º C, 150 rpm. The biovanillin yield of lignin obtained from physical, chemical, physicochemical and biological pre-treatments were compared. Lignin recovered from microwave irradiation at 330W for 12 min was able to produce the biovanillin up to 0.0997 g/L. The recovery of lignin from microwave was optimized by Response Surface Methodology based on Central Composite Design to improve the production yield of vanillin. Three parameters were studied; namely time (5-30 min), solid to liquid ratio (5-25%) and microwave power (80-800 Watt). The lignin recovered from microwave was chosen for further study by considering the pre-treatment process without any chemical addition which is more environmental friendly for biovanillin production. Lignin recovered from paddy husk was successfully used for the production of biovanillin

Retailers' behavioral factors towards Goods and Services Tax (GST) compliance: sociological and psychological approach study / Norhasliza Zainan ... [et al.]

The study attempts to investigate the relationship of goods and services tax (GST) compliance among retailers in Malaysia during the initial stage of GST implementation in Malaysia. Using the sociological and psychological approach, a total of 500 survey questionnaires were distributed during GST workshops conducted by the tax authority. Multiple regressions were employed to examine the relationship between behavioral factors: tax knowledge, perceived tax complexity and perceived tax fairness and GST compliance. The statistical results found that 77.7% of the identifying behavioral factors explained to the level of GST compliance The findings disclosed that tax knowledge, perceived tax complexity and perceived tax fairness were significantly and positively affect GST compliance Thus, the result of the study could possibly contribute to the body of knowledge in lieu of GST compliance, as well as being an input to the tax authority that tax education program is important and effective mechanism to enhance the retailers’ understanding of their GST obligations and compliance level

Optimization of microwave pre-treatment conditions for maximum lignin recovery from rice husk using central composite design (CCD) by response surface methodology (RSM)

Response surface methodology based on the central composite design (CCD) was applied to investigate the optimum conditions for lignin recovery from rice husk using microwave pre-treatment. Three operating variables namely microwave irradiation time (min), solid loading (%) and microwave power (Watt), with a total of 20 experiment conditions were conducted to optimize the interaction effects of these variables. The results reported that the second-order model was sufficient for all the independent variables on the response with R2 = 0.9861. Response Surface Methodology predicted a maximum lignin recovery of 34.9076% at optimum conditions for microwave irradiation time, solid loading and microwave power were 16.57 min, 9.66%, and 664 Watt respectively. An experiment was run at the optimal condition and lignin recovery of 33.1667% was obtained. The predicted result was thus experimentally verified. The obtained lignin was characterized by Fourier Transform Infrared Spectroscopy (FTIR), Hydrogen Nuclear Magnetic Resonance (1H NMR) and Carbon Nuclear Magnetic Resonance (13C NMR). The lignin produced from microwave pretreatment showed the presence of varieties of functional groups and potentially used for future applications

Analisis Ethos, Pathos dan Logos dalam komunikasi kepimpinan Nama Beta Sultan Alauddin karya Faisal Tehrani

Komunikasi kepimpinan ialah penyampaian maklumat oleh pemimpin tentang budaya sesuatu organisasi, nilai teras, misi dan mesej penting untuk membina kepercayaan dalam sesuatu lingkungan masyarakat. Budaya sesuatu organisasi yang terdapat dalam teks kesusasteraan Melayu sama ada moden ataupun tradisional merakamkan peristiwa yang memaparkan hubungan pemimpin dalam masyarakat. Sesuatu peristiwa itu lahir hasil daripada komunikasi antara pemimpin dengan masyarakat yang menjadi wadah dalam penulisan. Teks kesusasteraan Melayu sama ada moden ataupun tradisional merakamkan peristiwa yang memaparkan hasil seni untuk masyarakat. Teks Nama Beta Sultan Alaudin merupakan teks moden yang ditulis dalam gaya moden namun mempunyai bahan penceritaan klasik iaitu penceritaan berkaitan kepimpinan Sultan Alaudin. Teks ini merakamkan penceritaan kisah Sultan Alaudin dari zaman kanak-kanak sehingga baginda mangkat. Kajian teks diaplikasikan dalam penyelidikan ini. Objektif kajian adalah untuk menganalisi komunikasi kepimpinan Sultan Alaudin secara bertema iaitu sub tema ethos, pathos dan logos berdasarkan teori Aristotle. Dapatan kajian menemukan bahawa Sultan Alaudin mempunyai keperibadian yang baik (ethos); mempunyai ikatan silaturahim yang rapat dengan Menteri dan rakyat (pathos) serta menyelesaikan masalah dengan kecerdasan emosi dan intelektual (logos) dalam komunikasi kepimpinan baginda. Implikasi kajian ini adalah untuk memberikan kesedaran ilmu komunikasi kepimpinan yang berkesan dalam pemilihan seseorang yang bakal memimpin sesebuah organisasi sama ada organisasi itu kecil ataupun besar seperti sebuah daerah, negeri ataupun negara

Draft genome sequencing data of a pathogenic Pantoea stewartii subspecies stewartii strain SQT1 causing bronzing disease of jackfruit in Malaysia

A Gram-negative bacterium, Pantoea stewartii subspecies stewartii (P. stewartii subsp. stewartii) has been recognized as the causative agent for jackfruit bronzing disease in Malaysia. Here, we report the whole genome sequencing dataset of P. stewartii subsp. stewartii strain SQT1 isolated from local infected jackfruit. The paired-end libraries with an insert size of 350 bp was subjected to the Illumina Hiseq 4000, generating a genome size of 4,783,993 bp with a G+C content of 53.7%. A total protein of 4,671 was identified including virulence factors, resistance factors and secretion systems. Pantoea stewartii subsp. stewartii strain DC283 (NCBI accession no. CP017581.1) was used as a reference genome, where the query hit 72% coverage and average sequencing depth of 68. In total, 28,717 nucleotide polymorphisms, 520 small insertion/deletions and 142 structure variants were identified. The complete genome was deposited at the European Nucleotide Archive under the sample accession number ERP119356 and study accession number PRJEB36196