Bumiputera accounting students' intention of a professional examination applicability of the theory of reasoned action (TRA)

Professional qualification such as Association of Chartered Certified Accountants (ACCA), Institute of Chartered Secretary and Administration (ICSA), Malaysian Institute of Certified Public Accountants (MICPA) and Certified Practicing Accountants Australia (CPA) is important and considered to be added value to the degree possessed by accounting graduates. However there are only small figures of the Bumiputera that possessed such professional qualification. The objectives of the study are to investigate the attitude and subjective norm that influence student’s choice of a professional examination using TRA model and also to study the applicability of TRA in the professional accounting settings. A sample of 86 Bumiputera UUM students from Faculty of Accountancy and completed their practical training been selected for the purpose of data collection. The findings of this study has evidenced that the theory of reasoned action can be applied in professional accounting setting as it can support the study of Bumiputera UUM accounting students’ intention to take professional exam. The strong predictive power of beliefs and attitude in students’ intention to take professional exam was examined and identified

Malaysian corporate web sites: An investigation of web characteristics

Rapid development on web technologies provides alternative mediums of marketing and maintaining good corporate relations among companies.However, web-based communication requires companies to carefully consider type of information to communicate and the format of presenting the information.This study examines the current state of Malaysian corporate web sites.Specifically, this study investigates the extent of information disclosure (content) and application of features (design) on web communication activities across listing boards and industrial sectors. 384 web sites of companies were examined using a coded checklist.The findings indicated that web site was heavily used by companies as a means of communicating corporate profile, contact information, and product information while adoptions rate of most web features were relatively low. Secondly, information intensive sectors were found to have greater motivation to establish web sites than product-based sectors.In most cases, web sites of main board companies were found to have richer contents and applied more web features.Overall, the results of the study provide evidence that industrial sector and listing board status of companies do influence the extent of information disclosure and adoption rate of web design among Malaysian companies

The extend of investor relations information's in the Malaysian companies web site

The Introduction and the internet in recent years has provides an interesting alternative for the dissemination and communication of accounting information. Furthermore, the rapidly growing demand for information from investor, corporation in USA and Europe are using internet for their investor communication. The main objective of this study is to extend the prior research in Investor relations by looking to the variation of investor information through Malaysian corporate web site to the factors thought to influence the disclosure. The study revealed that company size and industry classification was found significantly positive association with the existence of investor information in the corporate web site. While for profitability and foreign ownership variables, result show insignificant relationship. The result confirms that companies in Malaysia may not take the opportunity to actually communicate with stakeholders via. Internet, instead choosing to present traditional communication as required by law. Furthermore, Malaysian companies rely on traditional IR communications with institutional investors and funds managers - and this group of investors is usually already well informed about how these firms operate

The defence of unsoundness of mind under section 84 of the penal code: a review of the courts approaches in determining such a defence / Nurul Jannah Sulaiman ... [et al.]

This dissertation examines the application of the defence of unsoundness of mind under section 84 of the Penal Code through the cases where this defence has been successfully raised. By examining these cases, it reveals the standards that have been put forward out by the court in sending their judgment. The core of the problem lies when there is no precise standard that has been laid down. Inferences were made by the society that this defence is not a good law since it opens up the opportunity to raise a bogus defence. This project paper concentrates on the determining factors that are taken into consideration by the judges in their judgment is concluded. Furthermore, this project paper also provides some recommendations and suggestions that can be considered in order to curb the problem on the imprecise factors or standards used by the court in applying this defence. Therefore, it comes to the conclusion that the defence of unsoundness of mind by virtue of section 84 of the Penal Code needs to be reviewed so that it would reduce or eliminate its use of a bogus defence cannot be successfully raised easily and to deal with the critiques and presumption made over the years

Isolation and cytotoxicity of triterpenes from the roots of Phyllanthus pulcher Wall. ex Müll. Arg. (Euphorbiaceae).

The dried powdered roots of Phyllanthus pulcher Wall. ex Müll. Arg. (Euphorbiaceae), were sequentially extracted with dichloromethane (DCM), ethyl acetate (EtOAc) and methanol (MeOH). The extracts were tested for cytotoxic activity against three human cancer cell lines: MCF-7 (breast), NCI-H460 (lung) and DU-145 (prostate). The DCM extract exhibited the strongest cytotoxic activity compared with EtOAc and MeOH extracts. Hence from the DCM extract, five pentacyclic triterpenes, 3α-acetoxyl-25-hydroxyolean-12-en-28-oic acid (1), glochidone (2), 12(13)-dehydro-3α-acetoxyolean-28-oic acid (3), lupanyl acetate (4) and glochidonol (5) were isolated and identified by spectroscopic analyses (1H NMR, 13C NMR, FT-IR, UV, DEPT, HMQC, HMBC and HREIMS). This is the first report on the isolation of 4 from a natural source, whereas 1 and 3 have already been isolated from the families Hamamelidaceae and Compositae (Asteraceae), respectively. However this is the first study reporting the presence of 1 and 3 in the Euphorbiaceae family. The isolated tritepenes 1-5 were tested against the three human tumour cell lines as stated above. Only compounds 1 and 5 exhibited cytotoxic activity, 5 being most potent with IC50 values ranging 7.5–13.4 µg/mL (17.1–30.5 µM)

Semisynthesis and in vitro anticancer activities of andrographolide analogues

The plant Andrographis paniculata found throughout Southeast Asia contains Andrographolide 1, a diterpenoid lactone, which has antitumour activities against in vitro and in vivo breast cancer models. In the present study, we report on the synthesis of andrographolide derivatives, 3,19-isopropylideneandrographolide (2), 14-acetyl-3,19-isopropylideneandrographolide (3) and 14-acetylandrographolide (4), and their in vitro antitumour activities against a 2-cell line panel consisting of MCF-7 (breast cancer cell line) and HCT-116 (colon cancer cell line). Compounds 2 and 4 were also screened at the US National Cancer Institute (NCI) for their activities against a panel of 60 human cancer cell lines derived from nine cancer types. Compound 2 was found to be selective towards leukaemia and colon cancer cells, and compound 4 was selective towards leukaemia, ovarian and renal cancer cells at all the dose-response parameters. Compounds 2 and 4 showed non-specific phase of the cell cycle arrest in MCF-7 cells treated at different intervals with different concentrations. NCI’s COMPARE and SOM mechanistic analyses indicated that the anticancer activities of these new class of compounds were not similar to that of standard anticancer agents, suggesting novel mechanism(s) of action

Study On Knowledge and Awareness of Recycling Activities in Ulu Muda, Sik, Kedah

Recycling is a practice decisive to a better future to avoid pollution that could change the world landscape and affect the lives of future generations. This study was conducted to examine the knowledge and awareness of the Ulu Muda, Sik community on recycling practices. The descriptive study used random probability sampling whereby the sample size of the study was 30 respondents. Questionnaires were used as a medium to measure the level of knowledge and awareness of the community in the study area. In addition, interviews were also conducted to get an accurate picture and information on recycling practices among fishermen, traders and the local community. The findings of the study found that the respondents strongly agreed with the recycling activities carried out to preserve their environment although they have a moderate level of knowledge and awareness regarding recycling practices. In addition, an eco-friendly lifestyle is not yet a culture despite the environment is an important resource in ensuring the well-being of life. In this regard, its care and conservation should be on the agenda and practice of both urban and rural residents. Comprehensive involvement from all parties will provide an opportunity for them to practice, appreciate and cultivate environmentally friendly and recycling features in the school environment, home, local community, community and finally at the Malaysian national level. In conclusion, in order to raise awareness of recycling practices in the community, education and information need to be increased to the community

The Effect of Thermal Perturbation on a Polymer Material’s Tensile Test via Simulation and Experimental Analysis

Polymers are made from pieces of monomer that can be connected into a long chain. Natural rubber is studied in this research. In this research, tensile testing was conducted to the rubber specimen in order to check the heat release from the specimen. A thermocouple device was used to measure the specimen's temperature during tensile testing. The data from the tensile test were used to generate the stress vs strain curve. Computer simulation study was also performed. The results show that the temperature reading from the thermocouple device has increased to prove that there was a heat release from the tensile test. The heat was detected after the specimen’s fracture. The simulation test proved the same phenomena as the experimental test

The Effect of Thermal Perturbation on a Polymer Material’s Tensile Test via Simulation and Experimental Analysis

Polymers are made from pieces of monomer that can be connected into a long chain. Natural rubber is studied in this research. In this research, tensile testing was conducted to the rubber specimen in order to check the heat release from the specimen. A thermocouple device was used to measure the specimen's temperature during tensile testing. The data from the tensile test were used to generate the stress vs strain curve. Computer simulation study was also performed. The results show that the temperature reading from the thermocouple device has increased to prove that there was a heat release from the tensile test. The heat was detected after the specimen’s fracture. The simulation test proved the same phenomena as the experimental test

Predictors of musculoskeletal disorders among special education teachers in Sabah, Malaysia

Special education teachers encounter considerable occupational challenges, yet there is limited information concerning musculoskeletal disorders (MSD) within this group. Therefore, this study aimed to address this gap by determining the prevalence of MSD, investigating associated factors of MSD, and identifying predictors of MSD among special education teachers. A cross-sectional study was conducted among special education teachers in Kota Kinabalu and Penampang, Sabah. Data were collected through self-administered questionnaires and musculoskeletal fitness assessments. Chi-square tests and independent t-tests were utilized to determine factors associated with MSD, while multiple logistic regression was performed to develop a comprehensive predictive model for MSD, which was then validated and tested for model fitness. A total of 122 individuals participated in the study, yielding a response rate of 95 %. The findings revealed a high prevalence of MSD (77.9 %) among special education teachers, with the lower back, shoulder, neck, knee, upper back, and foot being the most affected regions. The multivariable regression model identified several predictors of MSD, including marital status (adjusted odds ratio [aOR] = 4.78, 95 % confidence interval [CI] = 1.49–15.40), body fat percentage (aOR = 1.06, 95 % CI = 1.00–1.12), teaching in prolonged standing for few days a week (aOR = 3.20, 95 % CI = 0.99–10.29) or every day (aOR = 6.20, 95 % CI = 1.44–26.70), mindfulness (aOR = 0.47, 95 % CI = 0.22–0.98), and back extensor strength (aOR = 5.86, 95 % CI = 1.92–17.92). This study highlights the necessity of implementing interventions focusing on the ergonomic, psychological, and musculoskeletal fitness components to mitigate the prevalence of MSD and improve the overall well-being of special education teachers