4,195 research outputs found
An investigation into the factors affecting second language learners’ classroom participation
This study was conducted to identify the second language learners' perceptions of their classroom participation. Factors influencing the learners' classroom participation were also examined. Besides, it also explored the lecturers' perceptions of the second language learners' participation in the classrooms. A group of 35 learners who enrolled in two classes and two lecturers who taught the classes were selected as the respondents of this study. The data for this study were obtained via questionnaires, observations, and interviews. The findings of this study show that a majority of the learners perceived that they were passive in classroom participation. This study also indicated the key factors restricting a majority of the learners' participation, which are affective, cognitive, cultural, learning strategies, and pedagogical factors. To be specific, students' fear of the lecturers' criticism towards their responses, anxiety, perception of the lecturers as the authority, reluctance to criticize their peers' opinions, fear of the lecturers' possibility of asking for elaboration, learning strategies, and the lecturers' teaching practices and personality significantly inhibited their participation. As for the lecturers, they perceived that the students were passive and the factors which may have caused the reticence are the learners' personality and their perceptions of their roles as universities students. Next, they reported that students' participation does not reflect their actual academic ability. The techniques used in stimulating learners' feedback were also identified. Pedagogical implications of this study and recommendations for future research were also made
SQUATTERS AND AFFORDABLE HOUSES IN URBAN AREAS: LAW AND POLICY IN MALAYSIA
Being one of the developing countries in Asia, squatters and housing are among the main subject of government focus in each development programmme in Malaysia. This article focuses on the issue of squatters and housing and seeks to present on how the Malaysian government has work towards providing a quality life and affordable housing to its citizens. Nonetheless, undoubtedly Malaysia is facing a crisis of urban squatters which has become a challenge for the local authorities as well as the federal government. Discussion on this topic will relate to the application of relevant laws and regulations that affect the responsibilities of local authorities, planning authorities and other related government agencies.squatters, urban areas, housing.
Engagement risk, auditor choice and audit fee in the Malaysian audit market
High risk of auditor litigation and audit market competitiveness motivate audit firms to
place greater emphasis on the role of engagement risk in determining client-auditor
relationship and audit cost (Johnstone, 2000; Johnstone & Bedard, 2004). Based on this
development, this study examines the market structure and the impact of engagement risk
on auditor choice and audit pricing in a low litigation risk setting. Drawing from the
agency theory and its related hypotheses, the study anticipates that audit risk, auditor
business risk and client business risk are significantly associated with auditor choice and
audit fee. The samples of study consist of Malaysian public listed companies from 2008
to 2010. The descriptive analysis of 2,854 companies demonstrates that the Malaysian
audit market can be described as a tight oligopoly. In determining the influence of risk on auditor choice and audit fee, some exclusion criteria were established. Using panel data
analysis on 2,451 companies, it is found that engagement risk significantly influences
auditor choice and audit fee. In particular, auditor business risk is more important than
the other risks in auditor choice and it is positively associated with the choice of quality
auditor whereas, audit risk elements are more dominant than the other risk factors in
explaining audit fee. Auditors will charge higher audit fees for clients with higher audit
risks. The engagement risk affects auditor choice and audit fee differently because of the
different risk management practices by audit firms in establishing their client portfolio.
Avoidance of small and risky clients among large audit firms would increase companies’
difficulty to access the capital market and delay growth. This study contributes to the
auditing literature by addressing the audit firm’s risk management strategy in Malaysia,
which is rarely investigated. The study also provides an insight into the regulator on
factors that should be considered in enhancing the quality of an audit fir
Subband decomposition techniques for adaptive channel equalisation
In this contribution, the convergence behaviour of the adaptive linear equaliser based on subband decomposition technique is investigated. Two different subband-based linear equalisers are employed, with the aim of improving the equaliser's convergence performance. Simulation results over three channel models having different spectral characteristic are presented. Computer simulations indicate that subband-based equalisers outperform the conventional fullband linear equaliser when channel exhibit severe spectral dynamic. Convergence rate of subband equalisers are governed by the slowest subband, whereby different convergence behaviour in each individual subband is observed. Finally, the complexity of fullband and subband equalisers is discussed
Income Smoothing Practices Among Listed Firms in Malaysia
The income-smoothing phenomenon is well documented in accounting and finance
literature. Although the existence of income smoothing practices have been detected
in varying degrees across different samples, many issues relating to the practices of
creative earnings management remain unresolved to date. However, the real danger
is not that immoral management is busily engaged in these manipulative practices
but the eroded confidence in the usefulness of financial accounting statements. The
common issue of interest in previous income smoothing studies was the
methodology or model selection used to identify the income smoothing sample
fllll1s. Recent studies such as Albrect and Richardson (1990), Ashari et. al. (1994),
Michelson et. al. (1995), and Carlson and Bathala (1997) adopted the income
smoothing (IS) index model developed by Eckel (1981). This model is 'preferable'
than the classical expectancy model because it mitigates the use of predicted
earnings and the need to observe income smoothing behaviour over a long-term
period. However, this model is unable to directly estimate the extent or amount of smothers and the direct instruments for income smoothing in firms. In addition, it
heavily relies on several reasonable and general assumptions. Therefore, the mai
on
objective of this study is to verify the direct instruments used for income smoothing.
The discretionary accounting changes and start-up costs (pre-operating and
preliminary expenses) were observed and tested using the expectancy model to
ascertain the extent of smoothing behavior. A start-up sample of 231 firms from
the main and second board of the KLSE was analyzed for presence of smoothing
behavior using an IS index model and expectancy model over a nine-year period
(1990-1998). The analysis was divided into three different periods, from 1990 to
1996, from 1997 to 1998 and from 1990 to 1998 to isolate managerial behavior on
smoothing during the pre-economic crisis and crisis period. The results from both
models show higher percentage of smothers during the crisis period. This is
consistent with the expectation that managers have strong motivation to smooth
income during the economic crisis period to counter the fluctuation in reported
income. The finding also shows that the expectancy model is more appropriate to
identify income smoothing firms during the economic crisis period. The nonparametric
test was performed to determine the final sample of smoothing firms.
These sampled firms were further analyzed to determine the factors influencing
income smoothing practices. Nine explanatory variables were tested and only three
variables were found significant, namely, the profitability, debt financing and
management ownership factor. The profitability and debt-financing factor have a
negative relationship with income smoothing practices while the management
ownership has a positive relationship. This implies that the firm with higher profit
and greater level of debt has fewer tendencies to practice income smoothing. On the
other hand, the manager-controlled firms are more likely to smooth income in a favorable way. These results suggest that principal-agent relationship and the
profitability of a firm have strong impact on income smoothing behavior
Dua beradik anak pemandu lori kongsi pentas konvokesyen
Menjadi kenangan manis buat pasangan adik- beradik ini apabila berkongsi pentas dalam sidang keempat di Majlis Konvokesyen Kali ke-12 yang berlangsung di Kompleks Sukan UMP Gambang hari ini
Teachers’ Perception towards Parental Involvement in Their Children’s Education in the Secondary Schools, Temerloh, Malaysia
The research focuses on secondary school teachers’ perception of parental involvement in their children’s education based on Epstein model. The main aim of this study is to explore the secondary school teachers’ perception towards parental involvement in their children’s education. The respondents were comprised of 130 teachers from three selected schools that are located in the district of Temerloh. This study is descriptive in nature. Findings showed that teachers perceived parents need to show involvement in four out of six types of parental involvements in the Epstein model. The four types of parental involvements specified by teachers are parenting, communication, home learning, and collaboration with community. Based on the level of teachers’ satisfaction, generally they were not satisfied with parental involvement in parenting and volunteering activities, but were satisfied with parental involvement in activities of communication and home learning. For school governance activities, generally teachers said that parental involvement in the children’ education involved attending PIBG meeting in schools (61.5%) while less than 50% of teachers’ agreed that parents involved frequently in other activities such as engaged as the schools’ committee and ‘involved in the programmed organized by schools and in revising schools’ curriculum’. While for school collaboration and community activities, majority of the teachers’ perceived that frequency of which school involves outsiders in education is low. The teachers also perceived that problems and the constraints in the parental involvement in their children education in school as due to “being too busy”, “reluctant to get involve”, “lack of knowledge”, “lack of source of money to support activities involving the parents”, “negative attitude”, and “lack of skills”. Based on the comparison of the different ethnics of parents involved in children education, it is shown that the Malay parents’ involvement is high in the activities such as discussing with teachers, encouraging children to attend extra class and co-curriculum activities, giving ideas and energy, and receiving comments and critics on their children. Chinese parents perceived to be more interested in sending children to tuition classes, giving donation to schools and buying extra reference books. Indian parents and other ethnics perceived as having the lowest level of involvement in the respected activities too.
The highest method of interaction between parents and schools according to the teachers are through letters, followed by telephone and face-to-face interaction. Other methods such as e-mail, facsimile and SMS are very rarely used. Besides that, teachers perceived that in terms of community’s involvement in education, the highest is through government department while the involvement from other agencies is still low. This research implies that more has to do be done to increase the level of parental involvement in their children education in schools, including planning and implementing more effective programmers
- …