The 21st century accounting career from the perspective of the Malaysian university students

Using questionnaire setting, this study examines the perception of the Malaysian public university students on the accounting career in Malaysia. This study seeks to identify the respondents’ preferred accounting career, their career exposure, the factors perceived to be important for an accountant and the acquisition qualities of an accountant. The results of this study provide interesting responses from the respondents. More respondents prefer to become a public accountant rather than holding a management post. The respondents obtained their career exposure mostly from the professional accounting bodies and the factors perceived to be most important in an accountant are work performance and self confidence. Salary is also one of the factors perceived to be important for an accountant. The respondents also perceived the essential qualities of an accountant are acquired through education. The results of this study provide insights to the bodies of accounting profession, employers and academics on the nature and relative importance of the factors deemed important for the accounting students in their employment decision and their preferences to employment opportunities

Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir

Issues on environmental accounting and reporting have grasped the attention of accounting researchers since the 1970s. Continuous researches indicate the significance of integrating environmental matters in accounting. However, these initiatives have yet to develop a harmonization acceptance on the voluntary exercise. This is evidenced by the mixed global practices, with countries such as Netherlands having made environmental reporting mandatory, while the US encourage the practices. And in many other parts of the world, including Malaysia, environmental reporting is still a voluntary exercise. This study looks at the trend of environmental information disclosed in the corporate annual reports by selected Malaysian companies for the year 1999 to 2002. The findings revealed that majority of the companies are improving their environmental disclosure practices from a non-disclosure to a more qualitative disclosure state. They even started to quantitatively disclose certain environmental items such as environmental management and product ecology information. The development also results many companies disclosing their environmental concerns in a separate section in their annual report

A study on the national council of welfare and social development Malaysia : the state of financial reporting of charity organizations / Radiah Othman, Jamaliah Said and Noraini Mohd Nasir

In most countries, companies are required to submit their annual financial reports to the relevant authorities. Similarly, some countrIes require charitable organizations to submit their annual reports to the relevant authorities. In Malaysia, all charity organizations, as part of non-profit organizations, have I to be registered with the Registrar ofSocieties (ROS). As part ofthe legal requirement, these organizations must submit their annual reports, including I their financial reports, to the ROS within the stipulated time period. However, less than 50% of the charity organizations do not do so. Thus this study attempts to determine the current state of financial reporting of the charity organizations in the country and highlight major issues and problems faced by them in preparing the financial reports. It is hoped that the findings of this research would assist the relevant authorities andthe organizations themselves to overcome problems related to the non-submission of annual reports as required by the ROS. Annual reports of 32 charity organizations were reviewed for this study and it was found that there were varying degree ofreporting practices among them. All had submitted their balance sheets, but only 60% presented cash flow statement and only 59% had their financial statement auditedby external auditors. Among the problems faced by these organizations in preparing the financial statements were the lack of skilled accounting staff and high staff turnover. These problems may have contributed to the low number ofcharity organizations submitting the annual reports to the ROS

PENDEKATAN DAKWAH DALAM KAEDAH PENGAJARAN KEPADA MUALLAF

Pendekatan dakwah dalam kaedah pengajaran kepada mualaf merupakan suatu tajuk yang membincangkan berkaitan penerapan konsep dakwah dalam kaedah pengajaran kepada mualaf. Objektif kajian ini ialah mengkaji kaedah pengajaran yang sesuai kepada mualaf berdasarkan beberapa pendekatan dakwah yang ada dalam al-Quran dan al-Sunnah. Metode yang digunakan dalam kajian ini ialah kajian kepustakaan dengan menggunakan teknik analisis dokumen yang bersifat kualitatif. Dapatan kajian menunjukkan terdapat banyak pendekatan dakwah yang boleh digunakan dalam kaedah pengajaran kepada mualaf iaitu pengajaran berasaskan kaedah al-Quran, pengajaran berasaskan pendekatan Rasulullah SAW dan pendekatan pengajaraan secara berhikmah. Kajian ini akan memberi sumbangan kepada tenaga pengajar mualaf khususnya dan pendakwah umumnya. Implikasi kajian adalah beberapa kaedah yang ditemukan dalam kajian ini boleh diguna pakai oleh tenaga pengajar mualaf khususnya ketika menjalankan aktiviti pengajaran. Begitu juga pendakwah, beberapa penemuan dalam kajian ini boleh digunakan sewaktu menjalankan aktiviti dakwah. Katakunci: Pendekatan dakwah, Kaedah Pengajaran, MualafDakwah approach in the teaching method to the mualaf is a headline that deals with the application of the concept of dakwah in the teaching method to mualaf. The object of this study is to examine appropriate teaching methods to mualaf based on several dakwah approaches that exist in the al-Qur'an and al-Sunnah. The method use in this study is literature review using qualitative document analysis techniques. The study shows that there are many dakwah approaches that may be used in the teaching method to mualaf is the teaching based on the rules of al-Qur’an, the teaching based on the approach of the Rasulullah SAW and the lesson about approach. This lesson will contribute to the teachers of mualaf especially in particular and the general preachers. The implications of the study are that some of the methods found in this study may be used by teachers of mualaf especially when carrying out teaching activities. Likewise preachers, some of the findings in this study may be used while performing dakwah activities. Keywords: Dakwah Approaching, Teaching Method, Muala

Physical properties of natural dyes based on lawsonia inermis, azadiractha indica and curcuma longa coated with superhydrphobic coating for textile applications

Natural dyes based on Lawsonia Inermis, Azadiractha Indica and Curcuma Longa were used in this study to produce eco-friendly and non-toxic fabric to the people. The extraction process of natural dyes is aqueous technique and hot bath dyeing. The aim is to find the optimum concentration of natural dyes and superhydrophobic coating oncotton fabric for green technology dyeing. The data obtained is subjected to quantitativeanalysis. It is found that coated fabrics have higher physical strength than uncoatedfabrics. The coated scale for crocking test, weather resistance of fabric and washingtest are 5 (excellent) compared to the uncoated dyed cotton fabric. The optimumconcentration obtained from Lawsonia Inermis, Azadiractha Indica and CurcumaLonga is F (1.50 g/ml). The results can help to reduce the usage of synthetic dye intextile application

The influence of physical properties on comfort performance of bedsheet fabrics

This paper analyzes the comfort performance of different types of bedsheet fabrics which are polyester, polyester blended with Tencel, cotton, Tencel and modal. The objectives of this study are to determine the physical and comfort properties of bedsheet fabrics as well as to evaluate the influence of physical properties on the comfort performance of bedsheet fabrics. The preparation of samples involved sourcing the fabrics that are commercially used. Physical properties such as thickness, mass per unit area and porosity were determined in order to evaluate their relationship on comfort properties such as thermal resistance, wicking area and water vapour transmission rate (WVTR). It was found that Tencel fabric exhibited the lowest thermal resistance of 0.0037 m2 °C/W while polyester fabric showed the highest thermal resistance of 0.0084 m2 °C/W. For wicking area, polyester blended with Tencel fabric demonstrated the highest wicking area whereas Tencel fabric displayed the highest WVTR of 1069.21 g/24h.m2 . Based on findings, Tencel bedsheet could offer better comfort in hot environment as the heat and water vapour can pass through the fabric easily compared to other fabrics. Meanwhile, polyester bedsheet will offer better comfort in cold environment as it can retain the heat and this can help the users to feel warmer in cold environment

The impact of organizational career management towards employees’ career satisfaction

This study was aimed to investigate the impact of organizational career management towards career satisfaction among employees in a private firm in Johor Bahru, Malaysia. A total of 101 respondents were involved in this study. Questionnaire was used to collect the data and the data was analysed using statistical software to describe the descriptive and inferential statistics. The findings showed a positive and significant impact of organizational career management towards the employees’ career satisfaction. Organizational career management practices such as career planning, counselling sessions, training and workshops, mentoring, job rotation and others have given an influence to the employees’ career satisfaction. The findings suggested that employees’ can improve their knowledge, skills, and abilities (KSA) as well as sustain employees’ commitment through career management activities

The use of casemix system to estimate providers` inpatients’ cost of influenza related sari diseases in Malaysia

Introduction; Influenza is an upper respiratory tract infection caused by the influenza virus. It occurs throughout the whole year in Malaysia with occasional outbreaks. Influenza-like illnesses (ILI) are generally treated as outpatient care while the more severe acute respiratory illness (SARI) is managed in patient care. The Casemix system, used in healthcare professionals' practices, may help in estimating the cost of influenza management. Methods; This cross-sectional study extracts the cost of influenza management from different public hospitals in years 2016, 2017 and 2018. Data used was selected based on ICD-10 codes, and the cost was abstracted from Malaysian Diagnostic Related Groups (MyDRG) software. The secondary data were from two sources, an urban teaching hospital Hospital Cancellor Tuanku Muhriz (HCTM) and Ministry of Health (MoH) inpatient hospitals database. The sample size of the study was 586, while a structured data sheet collating patients’ sociodemographic data and cost of admission, per case, was obtained from the MyDRG software. Microsoft Excel and SPSS software were used in the analysis. Results; Most influenza cases (61.8%) are between the ages of 0 and 10, Malays, and had similar gender proportions. Overall, the influenza treatment cost for inpatient care, was RM71,463,989.16 for 2017, RM78,809,565.60 for 2018 and RM143,743,557.48 for 2019. With the estimated 3.69%, 3.7% and 3.75% of GDP year 2016, 2017 and 2018 for health consumption, the three years trend of influenza consume 0.16% to 0.27% of 2017 and 2018’s GDP. The incremental cost was 40% in year 2018. Conclusions Influenza vaccination, health education and treatment compliance should be scaled-up to minimize the cost of influenza management of the public providers

An outbreak of leptospirosis among reserve military recruits, Hulu Perdik, Malaysia

Here, we investigated an outbreak of leptospirosis among reserve military recruits that occurred following a survival exercise in the Hulu Perdik forest within the Hulu Langat district, Kuala Lumpur, Malaysia. Blood samples from the 12 patients that presented symptoms for febrile illness on clinical examination were subjected to laboratory investigation, comprising Lepto IgM rapid test, IgM ELISA, and microscopic agglutination test (MAT). All these patients were interviewed for possible risk factors for leptospirosis. Rodent trapping and environmental sampling for possible isolation of leptospires in the outbreak site was performed. The isolated leptospires were genetically characterized and investigated for the potential epidemiological link with human leptospirosis. Among the 12 patients, two (2/12; 16.6%) were confirmed positive for leptospirosis by microscopic agglutination test (MAT with titers 400-800; serovar autumnalis and hardjobovis). Two Leptospira species from rodents (L. interrogans and L. borgpetersenii) and two from the environment (L. kmetyi and L. wolffii) were identified. The possible epidemiological link between human serovars and animal Leptospira species indicates rodents as the potential reservoir while the environment (soil and water) serves as a transmission route. This investigation highlights the robust presence of pathogenic leptospires on Malaysian environment and rodents which may present the risk of infection, especially among high-risk individuals. Hence, occupational risk individuals are cautioned to observe appropriate preventive measures including prophylaxis and seek immediate medical attention for any illness following similar activities