Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal

The level of dependency on the service of tax agents by sole proprietors in Malaysia is very high. This probably occurs due to the intention to use tax agent services. The theory of planned behavior explains that intention is the key to predict actual behavior. Thus, this study examine the factors that influence the intention to use of tax agents among sole proprietors in Malaysia. This study uses the theory of planned behavior as the underlying theory in determining the intention to use of tax agents. Apart that, the first objective of the study is to determine the level of tax knowledge among the sole proprietors. The second objective of the study is to determine the influence of the tax knowledge, attitude, subjective norm and perceived control behavior (self-efficacy and tax laws) variables on the intention to use tax agents. The third objective is to determine attitude as a mediator variable in relation to tax knowledge with the intention to use tax agents. Data for the study were collected through the survey method using questionnaires. Samples were chosen using the multiple clusters sampling technique. The result of the reliability test shows that the research instrument is in an acceptable position. The factor analysis result shows that the intention, attitude, subjective norm, self-efficacy and tax laws variables were of a single dimension. Multiple regression analysis was carried out on the data collected to see the relationship between the independent, mediating and dependent variables. The result of multiple regression shows that the independent variables tested can explain 65% variances towards the intention to use tax agents. This shows that the model used in the study is appropriate and can predict the intention behavior to use tax agents. The result of the study on 194 respondents shows that the attitude, subjective norm and self-efficacy variables influence the intention to use tax agents significantly. The mediating variable, attitude, has full mediating effect in relation to tax knowledge with the intention to use tax agents

Heat Pipes In Electronic Packaging

Industri electronik berkembang ke arah qualiti dan kelajuan computational yang tinggi. The electronic industry is developing towards higher quality and computational speed. It has led to the increase in chip heat fluxes

Heat Pipes In Electronic Packaging [TJ264. S774 2007 f rb].

Industri electronik berkembang ke arah qualiti dan kelajuan computational yang tinggi. Keadaan ini menyebabkan peningkatan dalam flux haba. Sehubungan itu, para jurutera menghadapi satu cabaran baru untuk menangani masalah dalam pembungkusan chip. The electronic industry is developing towards higher quality and computational speed. It has led to the increase in chip heat fluxes. Therefore, the challenge has come for the engineers to overcome the problem in chip packaging

The Influence of Human Resource Management Practices on Employees Work Related Attitude and Behavior: Examining the Effect of Job Embeddedness

Pengurusan Sumber Manusia dan amalannya telah mendapat sambutan baik daripada para penyelidik kerana kesannya yang mendalam terhadap retensi pekerja. Human Resource Management (HRM) and the practices have gain amplified interest by the researchers due to its impact on employee retention

Hand Pattern Recognition Using Smart Band

The Importance of gesture recognition has widely spread around the world. Many research strategies have been proposed to study and recognize gestures, especially facial and hand gestures. Distinguishing and recognizing hand gestures is vital in hotspot fields such as bionic parts, powered exoskeleton, diagnosing muscle disorders, etc. Recognizing such gesture patterns can also create a stress-free and fancy user interface for mobile phones, gaming consoles and other such devices. The objective is to design a simple yet efficient wearable hand gesture recognizing system. This thesis also shows that by taking both EMG and accelerometer data into account, can improve the system to recognize more patterns with higher accuracy levels. For this, a hand band embedded with a triple axis accelerometer and three surface EMG electrodes is employed to source the system. The non-invasive surface EMG electrodes senses muscle action while the accelerometer senses the hand motions. The EMG signal is passed through analog front-end module for noise filtering and signal amplification. An ARM Cortex processor converts the analog EMG and accelerometer signal into digital and transmits to a PC via Bluetooth protocol. On the receiver section, the raw EMG and acceleration data is further processed and decomposed offline using MATLAB tools to extract features such as root mean square, waveform length, threshold crossing, variance and mean. Extracted features are then fed through multi-class SVM (Support Vector Machine) process for pattern recognition. The chapters below discuss in greater detail on pattern recognition technique and other modules involved

Influence of gender role on internet usage pattern at home among academicians

The paper examines gender differences in Internet usage pattern among male and female academicians. Internet usage pattern covers items such as knowledge and experience on the Internet, purpose of using Internet and frequency of using e-mail. The paper also examines the influence of gender role on Internet usage pattern. The data of this qualitative study were based on interviews with five academicians in a private university in Malaysia. The study shows that gender role to certain extent does influence Internet usage pattern at home. Women are seen to have more limitations compared to men to access to the Internet at any time due to family commitment

Symbolic Form In Patrick Low’s Photography From 2004 - 2006

The objective of this research is to highlight the importance of symbolism in photography. It is derived from the Preliminary Investigation (PI) whereby the result shows that the amateur photographers are lack of knowledge about symbolic form. Besides, there are also lacks of proper knowledge/method of getting good pictures. It will be done by analysing the best photograph from Patrick Low’s photography. He is the founder of EXES Studio and spent over 25 years in photography with achieving several international awards. Besides the MPA Ambassador of Malaysia, he was the first ever MPA Certified 3D Portraiture Master Photographer in the year of 2014. Besides his artworks, literature review in this research will support the fact about importance of symbolism in photography. The final outcome of this research is important because this will be a good platform to understand the theory and application of symbolic form in photography. Besides, this will be a good opportunity to know about Patrick Low and his artworks. For the amateur photographers, this research was important as they can learn a new method of taking good photographs by using symbolism theor

Numerical And Experimental Studies On Production Of Fine Silica In An Opposed Fluidized Bed Air Jet Mill

This study is mainly focused on the production of fine silica in an opposed fluidized bed air jet mill through numerical and experimental techniques. In this mill, fine grinding occurs through collisions between solid particles in the continuous air stream. The stages in numerical techniques include the three-dimensional (3-D) modeling and simulations of the air jet mill using GAMBIT 2.3.16 and FLUENT 6.3 softwares. The major domain of the air jet mill and the nozzle parts consist of 144,237 elements of T-Grid mesh and 422 elements of Pave mesh respectively. The Eulerian Granular Model (EGM) approach with k-epsilon turbulence model and Syamlal-O’Brien drag function was adopted for modeling the air-solid flows in air jet mill. Validations of the CFD model with experimental and numerical results were made based on the mass output of silica from the jet mill. The mass difference within 11.50% to 19.97% indicates that the model is fairly suitable and satisfactory for simulations of fine grinding process. Variations in the operating variables of air jet mill influence the air-solid flow fields and the product characteristics. The air and solid velocities, �� and �� vary from 357.88 m/s to 509.86 m/s and 41.45 m/s to 57.82 m/s respectively, while the solid volume fractions, � � at the air jet mill’s pressure outlet are within 0.01 to 0.03