Individual taxpayer assessment performance under self- assessment system in Malaysia

The revert from the Official Assessment System (OAS) to the Self-Assessment System (SAS) in Malaysian tax system beginning year 2004 for individual taxpayers, forces taxpayers to perform the primary function of SAS i.e. income assessment task previously carried out by trained tax officers. The primary function is related to determining the correct amount of tax liability and getting the tax return accurate. Hence, the successful implementation of SAS relies heavily on the acceptance and cooperation of taxpayers. This study serves to evaluate the income assessment performance of taxpayers and its influential factors. Using Libby’s (1995) Antecedents and Consequences of Knowledge model as the underlying framework, this study examines the effect of factors such as knowledge in taxation, complexity of tax laws, attitude towards paying tax, probability of being detected, taxpayer assistance, general problem solving ability, experience and demographic variables on taxpayer assessment performance. Due to the nature of variables in this study which intends to elicit self ability and knowledge of a particular individual, a quasi-experimental design were chosen as the data collection method. In order to get the involvement from the real taxpayers, this study employs purposive sampling frame by choosing the UUM KL masters students. The results of this study provide empirical evidence that in order to perform their responsibilities well, taxpayers must possess knowledge in taxation. The relationship of knowledge and performance has been examined in the context of experts such as auditors and tax professionals. This study reveals that this relationship also exist in the context of novice, nevertheless the role of knowledge in the expert and novice model is slightly different due to the different nature of expert and novice knowledge

The effects of chemical structure on the affinity of compounds for acetylcholine receptors

The results obtained in the study of these antagonists show that the assumptions of Barlow, Scott and Stephenson (1963), that affinity is made up of components which are additive, is far too simple. An extreme example is the effect of replacing esters (—CO—0—) by ethylene (-CH₂CH₂-); in the monophenyl series this increases affinity whereas in the diphenyl series it decreases affinity. On the other hand, there is no obvious relationship between the effects of substituents on affinity and the affinity itself. It appears, rather, that effects of changes in structure on affinity are related to the chemical nature of the compounds and within series, for example, within the "lower analogues" or within the "higher analogues", the effects do follow a regular pattern, indicating that the binding is made up of components which are additive. The differences between the series, however, indicate that different types of molecule bind in different ways and even within series it appears that there are slight differences in the ways in which the individual compounds become bound

Ruptured Rudimentary Uterine Horn Pregnancy: A Case Report

Pregnancy in rudimentary uterine horn has been reported to be very rare in literature, and is associated with adverse complications. Furthermore, it is also difficult to diagnose, and in most cases, is diagnosed after being ruptured. A case of ruptured rudimentary uterine horn pregnancy presented at Elsaudi Maternity Hospital (Sudan). Despite her recurrent presentation for persistent suprapubic pain and frequent ultrasound scans, the uterine horn pregnancy was not detected, and the diagnosis was made during laparotomy as her condition started to deteriorate progressively due to massive internal bleeding from the ruptured uterine horn. Keywords: rudimentary uterine horn pregnancy, ectopic pregnancy, Mullerian anomalies, early pregnancy complicatio

ETHNOMEDICINAL PLANTS USED BY TRIBAL COMMUNITIES FOR THE TREATMENT OF VARIOUS DISEASES IN BHADRACHALAM AND CHARLA AREA OF KHAMMAM DISTRICT, TELANGANA STATE

Ethnobotanical field work is different from the routine field collection, which are done usually by taxonomists or flora writers. While taxonomist give emphasis on plants and their habitat, the ethnobotanists, in addition to these aspect, record the relationship of these plants with the local inhabitants. Therefore, the first step in ethnobotanical field work is to identify the local inhabitants or primitive societies and their regional jurisdiction. Field study in a tribal area gives first hand information. Here the ethanobotanist apart from collection of plant, also discuses and records the uses of plants with the help of informants. Great patience and perseverance are required in ethnobotanical study. Traditionally used medicinal plants have been a source of relief in controlling various types of diseases throughout the globe. Tribal people have traditional knowledge of plant species use for different purposes such as food, colors, gums, medicine etc. Present study deals with ethnobotanical study to explore about ethnomedicinal plants using for curing various diseases. We have conducted an ethnobotanical survey to collect the information about the traditional medicinal plants for various diseases by the tribes of Bhadrachalam and Charla area of Khammam district. In our investigation we have recognized 25 taxa, belonging to 23 genera of 17 families of magnoliphyta are used for different diseases. These collected plants were planted in our research field for further studies. Different explants of these plants have been used for plant tissue culture studies like micropropagation and conservation of germplasm. The herbal plants, fruits, seeds are preserved and documented in the form of herbarium and specimens

Sustaining Instructional Design Strategies to Enhance e-Learning Among Learners

The OU Malaysia views the use of advance technologies, especially e-learning as important as the University espouses a life-long learning culture with the intention to produce knowledge workers. This paper will showcase how the implementation of e-learning efforts in OU Malaysia through three methodologies: providing basic information, providing multimedia content and conducting online interactions. These efforts are in use to cater the different needs and expectations of the learners. This paper also explores on the various attributes in WebCT that are exploited to create a culture of e-learning. The e-learning design process, the adoption of the constructivist and objectivist approaches and the attributes of motivation are further described in this paper to sustain the instructional design strategies to enhance e-learning among learners at OU Malaysia. (Authors' abstract

Crops diseases detection and solution system

The technology based modern agriculture industries are today’s requirement in every part of agriculture in Bangladesh. In this technology, the disease of plants is precisely controlled. Due to the variable atmospheric circumstances these conditions sometimes the farmer doesn’t know what type of disease on the plant and which type of medicine provide them to avoid diseases. This research developed for crops diseases detection and to provide solutions by using image processing techniques. We have used Android Studio to develop the system. The crops diseases detection and solution system is compared the image of affected crops with database of CDDASS (Crops Diseases Detection and Solution system). If CDDASS detect any disease symptom, then provide suggestion so that farmers can take proper decision to provide medicine to the affected crops. The application has developed with user friendly features so that farmers can use it easily

Palpable Purpura in a Vietnamese Teenage Girl

A 19-year-old Vietnamese female with no significant past medical history presented to the emergency department (ED) with fevers, sore throat, generalized myalgias, arthralgias, and a worsening lower extremity rash for the past two weeks. Approximately one week after the onset of constitutional symptoms, the patient noticed a rash developing on the anterior surface of her legs. Three days prior to hospitalization, her primary care physician prescribed cephalexin for her, but she didn’t recall what it was for. When her symptoms continued to worsen the next few days, she presented to the ED. In the ED, she also complained of abdominal tenderness. She had no previous hospitalizations, and her vaccinations were up to date. She also had a small tattoo noted on her neck that she reported receiving at a reputable place four years ago. She was sexually active with her boyfriend, and did not regularly use condoms. However, she denied any genitourinary symptoms

Efficiency in the worst production situation using data envelopment analysis

Data envelopment analysis (DEA) measures relative efficiency among the decision making units (DMU) without considering noise in data.The least efficient DMU indicates that it is in the worst situation.In this paper, we measure efficiency of individual DMU whenever it losses the maximum output, and the efficiency of other DMUs is measured in the observed situation.This efficiency is the minimum efficiency of a DMU.The concept of stochastic data envelopment analysis (SDEA) is a DEA method which considers the noise in data which is proposed in this study.Using bounded Pareto distribution, we estimate the DEA efficiency from efficiency interval. Small value of shape parameter can estimate the efficiency more accurately using the Pareto distribution.Rank correlations were estimated between observed efficiencies and minimum efficiency as well as between observed and estimated efficiency.The correlations are indicating the effectiveness of this SDEA model

An empirical analysis of higher moment capital asset pricing model for Bangladesh stock market

Capital Asset Pricing Model (CAPM) describes a relationship which is linear between expected return and risk of an asset.Within the contents of this paper, the higher moments of return distributions for companies listed in the Dhaka Stock Exchange (DSE) market have been inspected for the period of January 2005 to December 2009. The mean-variance CAPM model is extended by taking higher moments-Skewness and Kurtosis.Monthly stock returns from 80 non-financial companies, covering ten sectors (Engineering, Food & Allied, Fuel & Power, Textile, Pharmaceuticals, Services & Real Estate, Cement, Tannery, Ceramic and Miscellaneous) are studied in this research.From the empirical analysis, it is observed that the intercept term is significantly different from zero and insignificant relationship between beta and excess returns both in mean-variance CAPM and higher moment CAPM conditions. This means that the market excess returns provide no explanation for the asset rate of return, whether or not third and fourth moments are considered in the regression model.But, when the higher moments are introduced, the adjusted R-square increases 0.037 to 0.257. It is noticed that the risk premium for co-skewness risk is positive for the period 2005-2009, indicating that the co-skewness risk is compensated in the DSE market for the studied period. Also, the co-kurtosis risk is rewarded by the market. Thus, in describing risk-return relationship in emerging markets like Bangladesh stock market, the higher moment CAPM performs comparatively well