Sensory Substitution for Visual Impairments: A Technological Review

This work shows the study of the people who are deprived of a sensory modality that affects brain organization and cognition. By studying, the blind or visual impaired helps learn about how sensory experience in each sense is required for specific brain systems to develop, and how the technologies help in plasticity change in their absence. The sensory-motor deprivation model serves to assess the roles of critical developmental periods, compensatory cross-modal plasticity, and sensory-independent (a-modal) processes in the human brain. Sensory substitution enables a new era for blind people. Therefore, this research will commit a complete review on the sensory substitution for visual impairments

Internationalization Process of Educational Consultancy Firms in Bangladesh: An Evaluation

The article focuses on the internationalization process of the educational consultancy firms based in Bangladesh, and on the strategies and methods they use. The major aim of this research was to gain a better understanding of the process by comparing and analyzing three main internationalization process theories: the Uppsala Model, Network Theory and International Entrepreneurship Theory. An essential part of this study consists of gathering empirical data from thirty educational consultancy firms in Bangladesh which have already been internationalized. The findings show the application and usefulness of the three theories to these firms. The findings also indicate that the selected firms used a combination of variables from mostly two theories: Network Theory and International Entrepreneurship Theory and that the much criticized Uppsala Model is quite insignificant in describing the internationalization process behavior of the firms in this industry. Keywords: The Uppsala Internationalization Process Model, Network Theory, International Entrepreneurship Theory, Educational Consultancy Firms

Histomorphology of the lymphoid tissues of broiler chickens in Kelantan, Malaysia

The present research has been designed to understand the histomorphological development of lymphatic tissues of Cobb 500 strains of postnatal broiler chickens, aged between day old and D14 of Kelantan, Malaysia by gross and histological study. In the present study, it was found that the gross weight, length and width of the thymus, bursa of Fabricius and spleen were increased with the advancement of ages of the broiler chickens and was found higher from D14 to D28. Fine septa of connective tissue divide the thymus into lobes and lobules. The cortex of lobule is densely populated with lymphocytes. The bursal follicles were composed of a peripheral cortex which was rich in bursal cells and centrally depopulated medulla. The mucosal folds of the bursa were lined by pseudostratified columnar epithelium. The spleen has two compartments, the red and white pulp. The red pulp consisted principally of red blood cells, while the majority of the populations of white pulp were the lymphocytes. The histological mean length and width of the thymic lobules, bursal follicles and white pulp of the spleen were grown faster with the advancement of ages at D14 and D28. In conclusion, the increment of gross and histological parameters of lymphoid organs of broilers in the present study was due to aging of broilers

Mangrove macroalgae as biomonitors of heavy metal contamination in a tropical estuary, Malaysia

Until recently, there have been only few published reports concerning the use of mangrove macroalgae as biomonitors to assess the estuarine metal contamination. Therefore, the present study was an effort to investigate the biomonitoring of metal contamination using mangrove macroalgae in the tropical Miri estuary of Sarawak, Malaysia. The metal concentrations (Cu, Fe, Mn, and Zn) were determined in the surface sediments, estuarine water, and six dominant macroalgae species that epiphytically grow on mangrove pneumatophores. The results showed that the scheme of metal occurrences in estuarine surface water and sediments was Fe > Mn > Zn > Cu and Fe > Zn > Mn > Cu, respectively. Among the studied metals in algal tissues, irrespective of macroalgal species, the concentration of Fe was found to be the highest. Significant positive correlations were found between Cu and Zn in all macroalgal species (except Caloglossa ogasawaraensis and Dictyota sp.), indicating the common origin of those elements. Concentrations of each of the studied metal in algal tissues varied among macroalgal species, probably because of the differences of structure, age, and growth of thallus among macroalgal species. To our knowledge, this is the first comprehensive report describing the biomonitoring of metal contamination using macroalgae from Malaysian mangrove systems

Design and fabrication of cost-effective heart-rate pulse monitoring sensor system

A traditional approach of heart rate measurement has always meant that people must go to hospitals to examine the patient disease at Cardiologist and medical officer. Most people have difficult such as no transport and lazy to go to the hospital for the check-ups of their conditions heart rate. This is because, before have a treatment or medical check-up, they should do an appointment. Besides that, demands of works very high nowadays. People busy with their works until forget to do medical check-ups. Additionally, the available portable heart rate monitoring machine is costly to buy for all. In this research, we develop a system which can be accommodate for all while everyone can do their check up at home and do not waste their time by waiting for their turn in the hospital to do the medical check-ups. The prototype is built using low cost electronics components. The prototype can do a self-check-up before seeing a medical practitioner may reduce mortality rate due to the silent killer that is heart attacks

Cu, Zn, Fe, and Mn in mangrove ecosystems (sediment, water, oyster, and macroalgae) of Sarawak, Malaysia

Trace metals from industrial effluents discharged into Malaysian mangrove ecosystems, in Sarawak in particular, are of growing concern. Concentrations of trace metals (copper, manganese, iron, and zinc) were determined in sediment, surface water, pore water, green and red filamentous macroalgae (Chaetomorpha sp. and Bostrychia sp., respectively) and the rock oyster Saccostrea cucullata from three estuarine mangrove habitats in Sarawak (Kuala Nyalau, Bakam, and Miri), Malaysia. Trace metal concentrations detected in sediment of these mangrove ecosystems (except for Zn concentration in K. Nyalau) were considerably higher than those specified in USEPA sediment quality guidelines. Sediment trace metal concentrations differed significantly (p Mn > Zn > Cu, Fe > Zn > Mn > Cu, and Fe > Mn > Zn > Cu, respectively. Bioconcentration factors (BCFs) in macroalgae and in one oyster species were inconsistent, although BCFs were much higher in water than in sediment. In sediment, the BCF of Mn was the highest among trace metals in S. cucullata, followed by Cu and Zn. BCF of iron (Fe) was relatively low in spite of its high concentration in sediment and water. The findings of this study may prove helpful in carrying out future studies aimed at detecting a potential biomarker in coastal ecosystems of Sarawak, Malaysia

MONEY LAUNDERING FRAMEWORK FOR PROFESSIONAL ACCOUNTANTS: POST COVID-19

Background and Purpose: The Covid-19 pandemic has sparked global challenges, economic disruption, and an increase in related crimes, such as scams, fraud, and cybercrime. It has also changed the routines of individuals, businesses, and governments in combating financial crimes, especially professional accountants. As front-liners in the anti-money laundering (AML) regime, professional accountants play a vital role in combating financial crime, including money laundering activities that have risen during the pandemic. However, limited study has investigated the money laundering reporting framework for the professional accountants. Hence, this study aims to investigate the money laundering framework for professional accountants that suits the post-pandemic period.   Methodology: This study conducted a content analysis, focussing on the current red flags for money laundering activities specifically for the professional accountants mentioned in prior literature and publicly available reports such as Financial Action Task Force (FATF), ICAEW and ACCA Global. Since this study focuses on the money laundering framework for the professional accountants, this study also referred to the MIA Competency Framework that highlights the importance of professional scepticism and professional judgement.   Findings: Findings showed that professional accountants must exercise high professional scepticism and judgement when dealing with money laundering risk indicators related to related party transactions, beneficial ownership and e-commerce activities. This is to provide quality reporting to the authorities and to proceed with money laundering investigations.   Contributions: This study will contribute to the regulators and professional accountant by proposing a money laundering framework for the professional accountants that would assist them in fulfilling their role as money laundering reporting entity.   Keywords: Money laundering, professional accountants, professional scepticism, professional judgment, Covid-19 endemic.   Cite as: Zolkaflil, S., Syed Mustapha Nazri, S. N. F., Mohd Razali, F., Ahmad Tarmizi, M., & Masum, M. H. (2023). Money laundering framework for professional accountants: Post Covid-19. Journal of Nusantara Studies, 8(TI), 235-256. http://dx.doi.org/10.24200/jonus.vol8issTIpp235-25

Can mangroves help combat sea level rise through sediment accretion and accumulation?

Mangroves have substantial roles to induce sedimentation in the vulnerable coastal regions, which subsequently helps to combat climate change induced impacts like sea level rise. Although Sarawak has numerous pristine estuarine mangroves, studies on the roles of these mangroves in regards to sediment deposition are scanty. Therefore, this study was carried out to determine the sediment accretion and accumulation pattern of pristine Sibuti mangrove using tiles and sediment traps from January to December 2013. Monthly average accretion and accumulation rate of sediments of this mangrove were 0.55 mm and 0.08 g cm-2, respectively. A total of 6.56 mm and 0.93 g cm-2 sediments were accreted and accumulated annually. Significantly positive correlation (r=0.794) was found for the monthly accretion of sediments with accumulation. Accretion and accumulation of sediments were also positively correlated with rainfall. Comparatively higher rate of accretion and accumulation of sediments were estimated in the months of wet season when the rainfall and tidal inundation duration were high. Erosion was found higher in the months of dry season when the rainfall was low. Seasonal variations were not found for sediment accretion as well as accumulation in the study area. The findings of the study suggest that the roles of this forest in regards to sediment accretion through retention is compatible with the predicted annual rate of sea level rise of 1.8 to 5.9 mm within 21st century by IPCC

Seasonal variation in the occurrence and abundance of mangrove macroalgae in a Malaysian estuary

Mangrove macroalgae produce substantial proportion of biomass, which contributes to the coastal ecosystems. Relatively less is known for the seasonal variation in the occurrence and biomass of mangrove associated macroalgae. Consequently, mangrove macroalgae epiphytic on the pneumatophores of Avicennia marina (Forsk.) Vierh., were sampled from the Miri estuary of Sarawak during the four seasons of Malaysia namely southwest monsoon, northeast monsoon, and two inter-monsoons to elucidate seasonal variation in the occurrence and biomass production of macroalgae. Over the sample period, 11 species of mangrove macroalgae were identified from 6 genera. Six of these species such as Caloglossa leprieurii (Montagne) J.Agardh, C. adhaerens R.J.King & Puttock, C. stipitata E.Post, C. ogasawaraensis Okamura, Bostrychia kelanensis Grunow and Dictyota sp. were found to be common in each sample time. Considering four seasonal samples, maximum frequency of occurrence was observed for C. ogasawaraensis (66 ± 10%) and maximum biomass was observed for B. kelanensis (248 ± 95 g m-2). Marked seasonal variations were observed in the frequencies of occurrence and the biomass for the most of the dominant macroalgal species. To the best of our knowledge this is the first time to report the seasonal pattern data for occurrence and abundance of macroalgae from the mangrove systems of Malaysia

Status of some fishery resources in a tropical mangrove estuary of Sarawak, Malaysia

This study was carried out to assess the fishery resources of the Sibuti River estuary, Sarawak, Malaysia. Data were collected from the study area for a period of one year in different seasons. The estuary is relatively species-rich and a total of 4675 individuals of 32 families from 60 species of fish (55), crab (four) and shrimp (one) were collected. Coilia dussumieri was the dominant species (22.63%) followed by Nemapteryx caelata (11.85%), Otolithes ruber (7.85%) and Ilisha elongata (5.80%). Marked seasonal variations were found among most of the hydrobiological factors; however, seasonal variations were not significant for the diversity indices such as Shannon–Wiener, Margalef and Evenness. The number of fish taxa caught in different mesh size gill nets was 1 inch (42 species) > 2 inch (36 species) > 4 inch (25 species), suggesting that smaller mesh nets are more suitable for assessing the diversity of fishery resources. SIMPER analysis showed that Coilia dussumieri was the most abundant species in the dry (10.3%) and intermediate (8.1%) seasons, whereas N. caelata was most abundant in the wet season (7.1%). Significant differences (ANOSIM and nMDS) were observed in the species community structure between dry–intermediate and dry–wet seasons; however, species compositions were not significantly different between intermediate and wet seasons. Canonical correspondence analysis (CCA) showed that most of the species assemblages were positively correlated with turbidity and chlorophyll a, followed by phosphate, nitrate and zooplankton density. The findings suggest that the Sibuti mangrove estuary is productive in terms of diversified fishery resources, which are influenced by the hydrobiological factors