The impact of management control systems on performance of Malaysian local authorities

An increasing number of profit and non-profit organizations implementing management control systems (MCSs) have proven the importance of the systems in improving organizational performance. However, there is a lack of empirical evidence concerning how the MCSs affect the performance of local authorities.Even though there are some previous studies concerning the performance of local authorities, most only focus on performance measurement methods, such as the use of balanced scorecard and performance indicators.The application of MCSs and their effect on performance are rarely discussed in local authorities, especially in the Malaysian environment.Therefore, the objective of this study is to examine the impact of MCSs on performance of Malaysian local authorities by using the structural equation modeling (SEM) tool. Statistical results showed that the internal formal control were significantly associated with all three performance dimensions – financial, service quality, and procedural, as expected. However, the internal informal control only had a direct relationship with the service quality performance, and did not have a significant relationship with the financial performance and procedural performance.This study contributes to the literature concerning the structural linkage among internal controls and performance constructs within Malaysian local authorities by developing and testing the hypothesized relationships using SEM analysis

Quantification of bone histomorphometric parameters using the Weibel technique in animals

Bone histomorphometric measurements are required to understand the efficacy of treatment on bone remodelling. Previous studies used the Weibel technique as a quantitative stereological method to determine bone cellular and dynamic changes. However, there was no description on how this technique was applied. This studyaimed to provide a full picture about the utilization of the Weibel technique to measure static and dynamic bone histomorphometric indices. Technical expertise, processing of bone samples, randomization of the trabecular sections and an adequate number of analysed images for each section are required to achieve reliable results with a low possibility of errors

Formation of Gold Microstructures By Galvanic Reduction on Carbon Surfaces.

Electrodeposition of metal nanocrystals onto carbon surfaces widely investigated

Urea functionalized multiwalled carbon nanotubes as efficient nitrogen delivery system for rice

This paper utilized urea functionalized multiwalled carbon nanotubes fertilizer as plant nutrition for rice to understand fully their mechanism of interaction. Surface modification of multiwalled carbon nanotubes was treated by nitric acid at different reflux times. The individual and interaction effects between the design factors of functionalized multiwalled carbon nanotube amount and functionalization reflux time with the corresponding responses of nitrogen uptake and nitrogen use efficiency were structured via the Response Surface Methodology based on five-level central composite design. The urea functionalized multiwalled carbon nanotubes fertilizer with optimized 0.5 weight% functionalized multiwalled carbon nanotubes treated at 21 h of reflux time achieve tremendous nitrogen uptake at 1180 mg/pot and NUE up to 96%. The FT-IR results confirm the formation of acidic functional groups of functionalized MWCNTs and UF-MWCNTs. The morphological observation of transmission electron microscopy shows extracellular regions to be the preferred localization of functionalized multiwalled carbon nanotubes in fresh plant root cells independent of their size and geometry. Penetration into the plant cell results in breaching of graphitic tubular structure of functionalized multiwalled carbon nanotubes with their length being shortened until ∼50 nm and diameters becoming thinner until less than 10 nm. The capability to agglomerate after translocation into the plant cells alarms potential cytotoxicity effect of functionalized multiwalled carbon nanotubes in agriculture. These work findings have suggested using urea functionalized multiwalled carbon nanotubes for effective nutrient delivery systems in rice plant. © 2019 Vietnam Academy of Science & Technology

Omni Directional Indoor Mobile Robot

This paper presents an approach which uses an omni–directional robot for indoor use. The use of the omni-directional robot describes a ‘no head no tail’ robot. This will reduce movement recovery in time and space. In additions its mechanism makes it possible to run as a reactive robot without any complex programming. This robot is designed to use an algorithm control (reactive) based on the vision control system. The aim of this project is to design an indoor mobile robot for jogging partner operation

Management Control System and Performance: Accountability Attributes in Local Authorities

This study used the structural equation modeling (SEM) tool to examine the impact of MCS on performance in Malaysian local authorities. This study applies a questionnaire-based survey to look for responses from 899 heads of departments attached to the local authorities within Peninsular Malaysia. Out of the 899 questionnaires distributed, 372 were returned, which resulted in 335 usable responses that were used for further analysis. Statistical results showed that the external control and formal internal control were significantly associated with all three performance dimensions – financial, service quality, and procedural, as expected. However, the internal informal control only had a significant relationship with the service quality performance. This study also revealed that the external control, through the presence of the formal internal control, had a stronger relationship with all the three performance dimensions, as compared to the direct relationship between the external control and performance. Keywords: MCS, Performance, Accountability, Local authorities, Structural Equation Modeling JEL Classifications: M410, M49

Poly(lactic acid)/graphene oxide nanocomposites: A morphology study and mechanism of reaction

Because of environmental concerns, the use of biopolymer poly(lactic acid) (PLA) as a matrix has gotten a lot of attention. The graphite (Gt) was modified to produce graphene oxide (GO) using an acid treatment prior to mixing. The modified GO was validated by Fourier Transform Infrared Spectroscopy (FT-IR) and Ultraviolet-Visible Spectroscopy (UV-Vis) tests. Melt mixing produced PLA nanocomposites with 1.5 wt.% loadings of two distinct carbon-based materials, Gt and GO. The effect of a plasticizer of 5 wt.% poly(ethylene glycol) (PEG) on nanocomposites was also investigated. The morphology study by Field Emission Scanning Electron Microscopy (FESEM) analysis showed the GO loading gave a smooth surface morphology as compared with PLA/Gt. These findings were identified by the presence of a smooth fracture surface, particularly when PEG was loaded, as an indication of good nanofiller spreading in the matrix. The mechanisms of reactions for Gt and GO dispersion in the PLA matrix were proposed to prove the morphology analysis

Effects of Tocotrienol and Lovastatin Combination on Osteoblast and Osteoclast Activity in Estrogen-Deficient Osteoporosis

Statins are HMGCoA reductase inhibitors and had been demonstrated to stimulate bone formation in rodents after high oral doses. Observational studies on patients treated with oral statins were varied. Delta-tocotrienol had been found to stimulate the cleavage of HMGCoA reductase and inhibit its activity. Tocotrienols were found to have both catabolic and anabolic effects on bone in different animal models of osteoporosis. The current study aimed to ascertain the effects of delta–tocotrienol and lovastatin combination on biochemical and static bone histomorphometric parameters in a postmenopausal rat model at clinically tolerable doses. 48 Sprague Dawley female rats were randomly divided into 6 groups: (1) baseline control group; (2) sham-operated control group; (3) ovariectomised control group; (4) ovariectomised and 11 mg/kg lovastatin; (5) ovariectomised and 60 mg/kg delta-tocotrienol; (6) ovariectomised and 60 mg/kg delta-tocotrienol + 11 mg/kg lovastatin. These treatments were given daily via oral gavage for 8 weeks. Delta-tocotrienol plus lovastatin treatment significantly increased bone formation and reduced bone resorption compared to the other groups. Therefore, the combined treatment may have synergistic or additive effects and have the potential to be used as an antiosteoporotic agent in patients who are at risk of both osteoporosis and hypercholesterolemia, especially in postmenopausal women