The Impact of Macroeconomic Variables on Firm’ s Performance: Evidence from Malaysian GLC

Kajian ini bertujuan menyelidiki kesan faktor ekonomi makro keatas harga saham Syarikat Berkaitan Kerajaan. This study investigates the effects of macroeconomic factors on GLC share price returns in Malaysia

TAHAP CORE ABILITIES DALAM KALANGAN PELAJAR BIDANG KIMPALAN DAN FABRIKASI LOGAM ILP NEGERI JOHOR

Core Abilities is the core skills that should be present in every workers especially in a working situation. The globalisation era requires the mastery of Core Abilities towards employment of jobs, mainly in work force that consists of people who are knowledgeable, attitude and skilled. Therefore, the research is aimed towards surveying the mastery of Core Abilities among ILP students around Johor. Research samples include 105 students of final year certificates from “Kimpalan dan Fabrikasi Logam†course. This research used quantitative and the instrument used are questionnaires that are constructed based on the Core Abilities Stage 3 module that includes effective communication, ICT awareness, leadership skills, workplace ethics, administrator skills, and health and environmental awareness. The data of the research were analysed using the Statistical Package for Social Science (SPSS) software to calculate the percentage, min, standard deviation and T-Test. The research result shows that the mastery of Core Abilities with gender have yield results of high mastery of Core Abilities that are equal for both men and women. In conclusion, students need to master the Core Abilities to increase competition in the work opportunitie

Failure Analysis of Heat Exchanger's Tubes at GPP Kerteh

Oil and gas industrial is one of the most important industries especially to developing country. Experienced by the author along the eight months industrial training at PETRONAS Gas Berhad (PGB) Kerteh, the surroundings require active researches and developments in attempt to accumulate efficiency or maintaining plant services. At gas processing plant ( GPP), one of the most important equipment is heat exchanger which widely used to vary temperature of hydrocarbon or water. During the industrial training, numerous shutdowns of heat exchanger were attributed to failure of the heat exchanger, especially the tubes. Consequently, the failure of the tubes part leads the management to replace the heat exchanger and fabricate new equipment. This decision been made because of insufficient time to solve the problem in detail and to continue operation. A study was conducted into the failure of the heat exchanger. Design of the heat exchanger and operation parameters were scrutinized. In addition, samples of the failed heat exchanger tubes were obtained and studied using various failure analysis tools such as X -ray, optical examination and SEM. In conclusion, this investigation reveals that corrosion was the main factor in the fuilure ofthe heat exchanger tubes

Membangun Peradaban Islam Menurut Al-Qur'an: Penelitian Surah Al-Kahfi

Setiap bangsa di dunia ini mempunyai istilah sendiri untuk memberi gambaran mengenai tahap kegemilangan peradaban dan kemajuan hidup yang dicapai oleh mereka. Secara umumnya, peradaban adalah hasil dari rangkaian produk budaya manusia. Semakin banyak produk budaya satu bangsa, semakin tinggi pula tingkat peradaban bangsa tersebut. Untuk membangun sesebuah peradaban, agama juga menjadi salah satu peranan yang penting kerana peranan agama membentuk pandangan semesta seseorang dan sesebuah masyarakat serta perilaku dan tindakan mereka dalam kehidupan. Oleh kerana itu, tujuan kajian ini adalah ingin membuktikan bahwa agama Islam adalah agama yang universal dan menyeluruh, dan ianya jelas dengan intipati yang ada dalam al-Qur’an yang menyentuh seluruh aspek kehidupan baik di dunia mahupun di akhirat kelak. Bahkan juga banyak ayat-ayat al-Qur’an yang menyentuh tentang peradaban manusiawi. Salah satu contohnya adalah surah al-Kahfi, di dalamnya terdapat banyak kisah yang diceritakan untuk kita mengambil ibrah dari kisah-kisah tersebut. Antara kisah yang terdapat di dalam surah al-Kahfi adalah kisah Zulqarnain seorang hamba Allah SWT yang sangat tawadhuk dalam mengelola kerajaannya, sehingga kisahnya telah diceritakan oleh Allah SWT di dalam al-Qur’an. Juga terdapat beberapa kisah lain yang dapat dikaitkan dalam pembinaan sahsiah diri dan masyarakat, kerana dalam membangun peradaban Islam menurut al-Qur’an tidak hanya mengutamakan dari sudut material semata tetapi ianya juga harus berjalan seiring dengan sudut spiritual. Kajian ini menggunakan pendekatan kualitatif melalui metode analisis yang berkaitan seperti buku dan kitab tafsir, artikel serta kertas kerja. Hasil dari kajian ini membuktikan bahawa al-Qur’an merupakan sumber asas dalam membangun peradaban Islam dan menunjukkan bahawa terdapat tiga elemen penting untuk membangun peradaban Islam iaitu, aqidah, syariat dan akhlak

Development Of Hemicelluloses Biodegradable Films From Oil Palm Frond (Elais Guineensis).

Biodegradable films were developed from hemicelluloses of oil palm fronds (OPF) extracted using alkali extraction method. The effects of different alkali [Potassium Hydroxide (KOH)] concentrations (1.0, 2.0, 3.0M) on the film properties [Thickness, color, mechanical, solubility, and water vapor transfer rate (WVTR)] of the films were investigated. The hemicelluloses yields were found to be increased with the increase in concentration with all the extracts produced self-supporting films. Film thickness ranged from 0.13-0.14 mm. Measured data for the hemicelluloses films were 11-15 MPa tensile strength, 1-3 % elongation, 64-93% solubility in water, and 180-210 g m,2 d'] water vapor transfer rate (WVTR). This study suggests that OPF has a good potential in obtaining hemicelluloses for production of biodegradable film for certain application. Keywords Biodegradable film, hemicelluloses, oil palm frond, alkali extractio

Failure Analysis of Heat Exchanger’s Tubes at GPP Kerteh

A study was conducted into the failure of the heat exchanger. Design of the heat exchanger and operation parameters were scrutinized. In addition, samples of the failed heat exchanger tubes were obtained and studied using various failure analysis tools such as X-ray, optical examination and SEM

The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari.

This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies’ practices of earnings management. Using 83 technology-based companies listed in the FTSE Bursa Malaysia KLCI Index for 2015 and 2016, this study showed a statistically positive relationship between firm size and earnings management practices. Such a finding indicates that larger companies tend to use earnings management incentives to enhance their performance. However, firm profitability and firm leverage have no significant relationship to the occurrence of earnings management practices. This study provides evidence that firm size influences the occurrence of earnings management among Malaysian public listed companies in the technological industry

Food handlers understanding about health aspects at eatery premises in the State of Kedah: Pre and post training programme for food handlers (LPM)

This article will discuss the differences before and after food handlers attending a course to understand the safety and hygiene of their eatery premises by looking at three aspects; i.e. food hygiene, personal hygiene and eatery premises hygiene.This is a fieldwork observation research using a survey method (questionnaire) conducted on a population of food handlers who attended a course organised by SLPM.The overall population consists of approximately 8000 food operators who were undergoing trainings for food handlers throughout the state of Kedah.The number of respondent who answered the questionnaires at the pre-programme and post-programme was 400 food handlers who were at that time undergoing food handlers' trainings at schools appointed by LPM specially chosen as the sample of this study.The researchers focused only on the setting of the study which are all the way through the entire state of Kedah looking at the districts of Kulim, Kuala Muda, Kota Setar, Alor Setar and Langkawi. The analysis on the level of understanding about health among food handlers revealed that overall, food handlers responded that they really understand the importance of health in order to administer their business.The result about the overall understanding about health, indicating that before underwent the training, the level of understanding about overall health among the food providers was already high, indicating that they understand that health. Overall, the understanding of the importance of health in the running of business premises indicates a high level. In comparing the understanding level of pre-programme and post-programme, the study reveals that food handlers have already understood the importance of keeping their food, self and premises hygienic while running their business even before they underwent the course module, and their level of understanding increased after attending the course.However, the ministry should always stay alert and sensitive so as this would continue. Leaving this issue unattended will only cause a loss to the food handlers' business because the understanding of food, personal and premise hygiene is very much vital because it is the pull factor that attract customers to go to their premises of which in the end will prosper their business

Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]

Tax fairness has been used as one of the important determinants for tax compliance. Good perception of tax fairness would encourage taxpayers to comply with tax laws to avoid any unreported and unpaid revenue to the government. Individual taxpayers are required to pay income tax, and they may engage with tax agents for their tax computation. This situation motivates this study to look into further dimensions of tax fairness by looking at tax agents’ perception as they are important people to consult and give advice on tax matters. The main objective of this study is to propose the dimensions of individual tax fairness based on tax agents’ perceptions in Malaysia, and secondly, to study prior literature and classify the dimensions of individual tax fairness that have used a similar measurement used in Gerbing’s study. Survey questionnaires were distributed at two tax conferences held in Kuala Lumpur, and the final data of 196 responses were analysed by exploratory factor analysis (EFA). The results indicated that tax agents identified six dimensions of tax fairness, and regardless of developed or developing countries, the number of dimensions of tax fairness could be identified , depending on the level of individuals’ tax practice and knowledge. These results are expected to provide implications either in the theory and practice of tax fairness dimensions in Malaysia

Karakteristik Kepimpinan Zulqarnain berdasarkan Penafsiran Surah Al-Kahfi

Penulis mulai tertarik untuk meneliti tentang karakteristik yang terdapat dalam kepimpinan Zulqarnain ketika mendapati beliau seorang pemimpin Islami yang mempunyai kekuasaan besar dari Timur sehingga Barat berdasarkan kisahnya yang tertulis di dalam surah al-Kahfi. Sebagai seorang pemimpin besar pada masanya, pastilah Zulqarnain mempunyai karakter-karakter khusus yang ada dalam kepimpinan beliau sehingga Allah telah memberinya jalan untuk mencapai segala sesuatu yang ia inginkan. Oleh sebab itu,tujuan penelitian ini adalah untuk mengetahui apa karakteristik yang terdapat pada Zulqarnain sebagai seorang pemimpin yang mengesakan Allah. Dalam penelitian ini, penulis menggunakan penilitian library research yaitu dengan mengumpulkan data dan menkaji bahan-bahan kepustakaan yang terdiri dari kata primer dan sekunder yang membahas tentang Zulqarnain. Seperti dari kitab tafsir, hadis dan buku-buku terkait dengan judul pembahasan. Adapun, data yang diperoleh dianalisis dengan menggunakan teknik deskritif, yaitu dengan memaparkan semua data yang berkaitan dengan pembahasan yg diajukan, kemudian penulis menyimpulkan inti dari kata yg ditemukan menurut pemahaman penulis. hasil penelitian ini, penulis menyimpulkan bahwa zulqarnain mempunyai tiga karakteristik nkepimpinan dalam mengelola kekuasaan yg dikaruniakan Allah kepadanya, yaitu beriman, adil dan bijaksana. Disebabkan itulah menjadikan Zulqarnain seorang pemimpim Islami yg agung sehingga diabadikan kisah perjalanannya di dalam al-Quran bersama kisah-kisah lainnya dalam surah al-kahfi pada ayat 83-98, yaitu perjalanannya dari ujung Timur ke ujung Barat