Cadangan model teoritikal bagi menilai kecekapan pelaburan dalam pembangunan Tanah Rizab Melayu

The Malay Reserve (land) accounts for 33.55% of productive land in Malaysia. Unfortunately, several studies have shown that the owners of such a massive source of productive resource are not able to develop its full economic potential. The solution to this inefficient utilisation of resource requires a theory capable of explaining the source of the problem. Even though several ideas have been put forward to explain this phenomenon, few if any, are based on rigorous economic theory. This paper proposes a simple (but rigorous) theory to explain why economically rational owners of the Malay Reserve land make suboptimal investment for the development of their land. In doing so, the theory explains the underdevelopment of the Malay Reserve land. It was found that transaction cost and opportunism arising from multiple ownership and small numbers bargaining are the major factors contributing to underdevelopment of Malay Reserve land

Causes of tax evasion and their relative contribution in Malaysia: an artificial neural network method analysis

Tax is one means of financing government expenditures and plays an important role in increasing government revenue. The amount of tax collected actually depends on the effectiveness of the tax system in an economy. When a taxation system is ineffective, many people will exploit the situation to avoid paying tax and tax evasion will become popular. In the presence of tax evasion, the government cannot allocate revenue for programs or provide desirable social services. Realizing the significant impact of tax evasion on the economy, the present study aims to determine the main factors that result in tax evasion and their relative importance. The present study employs an artificial neural network (ANN) methodology on Malaysian data for the period between 1963 and 2011. The results show that tax burden, size of the government and inflation rate have positive effects on tax evasion. The income of taxpayers and trade openness, however, has negative effects on tax evasion. The results also reveal that the income of the taxpayer has a more significant relationship with levels of tax evasion than the other causes of tax evasion examined in the present study

Pelarian dana: bukti baharu peranan modal manusia

Masalah pelarian dana telah diselidik sejak awal tahun 1980-an. Namun kajian sedia ada hanya tertumpu kepada memperbaiki kaedah pengiraan pelarian dana dan faktor utama punca pelarian dana. Kajian ini mengorak selangkah lagi kehadapan dengan mengkaji faktor yang mampu untuk mengurangkan kesan negatif daripada dua faktor utama pelarian dana iaitu kesan risiko ekonomi dan risiko institusi melalui saluran pengukuhan modal manusia. Tujuan kajian ini adalah untuk menyelidik hubungan antara pelarian dana dan modal manusia dengan menggunakan kaedah sistem panel dinamik. Hasil kajian menunjukkan bahawa pekali regrasi modal manusia mempunyai hubungan negatif dengan aktiviti pelarian dana. Dapatan ini menerangkan bahawa modal manusia mampu mengurangkan aktiviti pelarian dana dengan meningkatkan keyakinan pelabur untuk melabur dan mengekalkan pelaburan sedia ada. Oleh itu polisi yang digubal untuk menangani masalah pelarian dana semestinya mengambil kira faktor pengukuhan sektor modal manusia

Perah Oil: A Potential Substitute for Omega-3 Oils and its Chemical Properties

Abstract: The perah seed oil is a potential source for high unsaturated and omega 3 oil. It can be an alternative choice for regular vegetable oil. The chemical and physical properties need to be investigated and evaluated for it to be used feasibly in the food industries and health care products. Modern day's faster and sophisticated instruments and techniques are used to evaluate the physicochemical properties of edible or vegetable oils. This study includes FTIR spectroscopy GC-MS and GC to evaluate the chemical properties of it while colour was used to study the physical property. The peaks by FTIR were found at 3300-3000 cm-1, 2960-2850 cm-1, 1760-1670 cm-1, 1650-1580 cm-1, and 1340-1020 cm-1. The GC-MS discover the potential beneficial compounds that available in extracted perah oil which are squalene, Vitamin E,and L.beta.-sitosterol. The GC data demonstrate about the free fatty acid profile which showed the high unsaturation in all oil samples extracted by different solvents. However, the colour measure for the visual suitable acceptability use for food or cosmetic application

An aqueous extract of Citrus mitis possess antioxidative properties and improves plasma lipid profiles in rat induced with high cholesterol diet

The in vitro antioxidant activity of Citrus mitis aqueous extract (CME) and its effects on antioxidative status and lipid profiles of rat fed with high cholesterol diet were examined. The in vitro antioxidant activity was assessed by 1,1-diphenyl-2-picrylhydrazyl (DPPH) and ferric-reducing antioxidant power (FRAP), while the total phenolic content was measured as gallic acid equivalent. The antioxidative status in the plasma was further assessed by thiobarbituric acid reactive substances (TBARS) assay whereas plasma lipid profile was analysed spectrophotometrically. The result showed that both 5 and 10% extracts possessed antioxidant activities in concentration dependent manner in all tested methods which positively correlated with high phenolic content. The supplementation of 5 mg/kg of both 5 and 10% CME respectively reduced plasma total cholesterol (TCHOL), low-density lipoprotein (LDL) and triglycerides (TG) levels concomitantly with an increased level of high-density lipoprotein (HDL) in rat induced hypercholesterolemia (p < 0.05). The lipid parameters were comparable with statin. The atherogenic index (AI) and sdLDL values were found to be lower in CME-treated groups compared to the control (p < 0.05). Microsomal lipid peroxidation indicated with TBARS estimation was found to be lower in both CME-treated groups. The results obtained suggest that C. mitisaqueous extract possesses lipid lowering and antioxidative effect in hypercholesterolemic-induced model and could potentially be used as therapeutic regiment in managing hypercholesterolemia

E-Wallet Models: An Appraisal of Shariah Related Issues

This paper aims to evaluate the existing e-wallet business models and to provide a preliminary analysis of Sharia issues, specifically related to the relationship of the involved parties in the contract (operators, customers, and third parties). As e-wallet is also a critical enabler to increase financial inclusion among the different levels of society members (richer and poor), thus there is an increasing need to analyze the existing e-wallet models and their practices. The final aims are to preserve all parties’ rights and support the policymakers to structure e-wallet parameters that comply with Islamic law. This paper adopts qualitative research approaches, specifically content analysis and interviews. The data collection includes, among others, document reviews, interviews, and observations. The paper evaluates four e-wallet models in Malaysia and analyzes arising Sharia issues from those models. In the models, several Sharia issues can be found, which are related to the contracts used, the status of funds held by e-wallet providers, deposits in banks, and revenue generation. Findings from this paper serve as a basis for scholars and policymakers to provide guidelines for Sharia-compliant e-wallets. Tulisan ini bertujuan untuk mengevaluasi model bisnis dompet elektronik yang ada dan memberikan analisis awal tentang masalah syariah, khususnya terkait dengan hubungan pihak-pihak yang terlibat dalam kontrak (operator, pelanggan dan pihak ketiga). Karena dompet elektronik juga merupakan faktor penting untuk meningkatkan inklusi keuangan di antara berbagai tingkat anggota masyarakat (kaya dan miskin), maka ada peningkatan kebutuhan untuk menganalisis model dompet elektronik yang ada dan praktiknya. Tujuan akhirnya adalah untuk menjaga hak semua pihak dan mendukung pembuat kebijakan untuk menyusun parameter dompet elektronik yang sesuai dengan hukum Islam. Tulisan ini mengadopsi pendekatan penelitian kualitatif, khususnya analisis isi dan wawancara. Pengumpulan data meliputi telaah dokumen, wawancara, dan observasi. Tulisan ini mengevaluasi empat model dompet elektronik di Malaysia dan menganalisis masalah syariah yang muncul dari model tersebut. Ada beberapa masalah syariah yang dapat ditemukan dari model-model tersebut, yaitu terkait dengan akad yang digunakan, status dana yang dipegang oleh penyedia dompet elektronik, status simpanan di bank dan perolehan pendapatan. Temuan dari makalah ini dapat digunakan sebagai dasar bagi para sarjana dan pembuat kebijakan untuk memberikan pedoman dompet elektronik yang sesuai syariah

Dysregulation of Non-Coding RNAs: Roles of miRNAs and lncRNAs in the Pathogenesis of Multiple Myeloma

The dysregulation of non-coding RNAs (ncRNAs), specifically microRNAs (miRNAs) and long non-coding RNAs (lncRNAs), leads to the development and advancement of multiple myeloma (MM). miRNAs, in particular, are paramount in post-transcriptional gene regulation, promoting mRNA degradation and translational inhibition. As a result, miRNAs can serve as oncogenes or tumor suppressors depending on the target genes. In MM, miRNA disruption could result in abnormal gene expression responsible for cell growth, apoptosis, and other biological processes pertinent to cancer development. The dysregulated miRNAs inhibit the activity of tumor suppressor genes, contributing to disease progression. Nonetheless, several miRNAs are downregulated in MM and have been identified as gene regulators implicated in extracellular matrix remodeling and cell adhesion. miRNA depletion potentially facilitates the tumor advancement and resistance of therapeutic drugs. Additionally, lncRNAs are key regulators of numerous cellular processes, such as gene expression, chromatin remodeling, protein trafficking, and recently linked MM development. The lncRNAs are uniquely expressed and influence gene expression that supports MM growth, in addition to facilitating cellular proliferation and viability via multiple molecular pathways. miRNA and lncRNA alterations potentially result in anomalous gene expression and interfere with the regular functioning of MM. Thus, this review aims to highlight the dysregulation of these ncRNAs, which engender novel therapeutic modalities for the treatment of MM.</p

Cartografia Enterprise : RC Auto Scaler / Mohd Azlan Isa...[et.al]

First off all we name our company as Cartografia Enterprise. The establishment of our company as the Cartografia Enterprise is in the 5 February 2016. Our company is based on partnership. The partnership agreement has been formed 5 October 2015 at the Bukit Katil, Melaka. This agreement is between our shareholders that have been list down. This company is leads by our General Manager name Muhammad Azlan Bin Isa and helped by five others sectional managers consists of Administration Manager, Operational Manager, Marketing Manager, Financial Manager and Asisstant Financial Manager. The person that holds that position is Nurizety Binti Mohd Yusof as Administration Manager, Najwa Husna Binti Md Radzi as Operational Manager, Khairul Ilman Bin Ab Karim as Marketing Manager, Azmul Munir Bin Azmi as Financial Manager and lastly Mohd Riduan Bin Mat Nor as the Assistant Financial Manager. We are located our company at Lot 1838 Mukim Bukit Katil Ayer Keroh, 75450 Melaka, 75450 Melaka, Malaysia. Each of the manager have their own tasks and responsibilities for this company that have they fulfilled. Based on the cooperation between all shareholders, we want to make that our business run smoothly and at the same time achieve the objective, mission and vision. This company have 10 employees that include General Manager, Administration Manager, Operational Manager, Marketing Manager, Financial Manager, and Assistant Financial Manager, 2 General Workers, 2 clerk. Our target group is middle man as contractor, developer, trader, agent, and civil engineer or direct sell to user. For the information, our sales per year is about RM 3 000 000.00. Cartografia Enterprise try to compete with two company that well establishment which is CRYSTAL SDN BHD and LAU&TAN TRADING. We found that this company have a few weakness which is these company have higher overhead cost, higher price that have been charged due to the quality of the product and service, and sometimes they are maybe because of the rush to delivery. Basically, the process involve handling of raw materials, put on body part, put on GPS and camera. In the other hand, the business is operating 5 days a week starting at 8.00 P.M. until 5.00 P.M. we predict our company will increase our product sale 9% by second year and another 13% from for the third year