Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia

The purpose of this research is to explore the relationship between service quality, satisfaction and loyalty of the client to the audit firms in Malaysia. This paper uses a marketing model, SERVQUAL in order to measure service quality of audit firms in Malaysia. SERVQUAL model was used to measure the perceptions and expectations of small-medium enterprise companies on the services received from audit firms. The five dimensions of SERVQUAL model such as reliability, responsiveness, assurance, tangible and empathy were used to measure the service quality of audit firms. The research was conducted by using primary data. The interview sections were conducted only in area Sungai Petani where they represent two SMEs companies and one for audit firm. Meanwhile, questionnaires were sent to 600 SMEs companies in Malaysia as listed in Companies Commission of Malaysia (CCM) for year 2013. The finding of this study, on average, the small-medium enterprise companies were dissatisfied on all five dimensions of service quality, i.e. reliability, responsiveness, assurance, tangible and empathy. The most dissatisfied dimension was empathy due to clients’ hoped audit firms able to improve and give more individualized attention, caring, provide reliable and prompt services. In addition, customers' satisfaction was found to mediate the relationship of reliability and customer loyalty and partial mediate in dimension of responsiveness. Consequently, the study defines the attributes of the quality services from the clients’ perceptive. As a result, audit firms' needs are more clearly known and with better understanding of their clients. Finally, the audit firms will be in a better position to anticipate client’s requirement and desire rather than to react to clients’ dissatisfaction. In light of this, the results in five dimensions of service quality can be used by audit firms or other managements to perform better in relation to their service quality due to its ability to influence customer satisfaction

MONITORING AND CONTROLLING OF TEMPERATURE IN A GAS PLANT VIA CASCADE ARCHITECTURE

This report discusses the development and implementation of computer eoutrol on an industrial process plant. The objectives of the project is to design and tune two different PID controller for the control of temperature in a gaseous pilot plant. The gaseous pilot plant, located at Universiti Teknologi PETRONAS, is used in the case study. The focus of the project is on the control and monitoring of the temperature of gas in the pilot plant. The PID controller will be designed and simulated via MATLAB/Simulink. The work involves two main stages, modeling and simulation, and real-time implementation. Once the PID controller has been designed and simulated via MA TLAB/Simulink, the model will be interfaced to the plant via an xPC target card for real-time analysis. The result of this investigation shows that the cascade control architecture would be a viable method to be used in plant process control. The cascade configuration that indicates the better performance can specifically be defines to use the Ziegler Nichols closed loop tuning method for the primary loop, while for the secondary loop the Cohen Coon tuning method is preferable

Sosialisasi Dan Tingkahlaku Kewangan Remaja

Penyelidikan ini bertujuan untuk mengkaji tingkahlaku kewangan remaja, sosialisasi kewangan serta mengenalpasti faktor-faktor yang mempenga ruhi tingka hlaku kewangan remaja. Kaedah persampelan mudah (convenience sampling) digunakan dan data dikutip menggunakan borang soal selidik yang dijawab sendiri oleh pelajar tahun satu di Universiti Putra Malaysia. Sejumlah 3500 borang soal selidik telah diedarkan untuk kajian ini. Kutipan data telah dijalankan dalam tahun 2001. Sebanyak 2219 soal selidik telah dijawab dengan lengkap dan dianalisa. Kajian terdiri daripada 67.9% remaja perempuan dan selebihnya adalah remaja lelaki yang berada diperingkat akhir remaja. Kajian mendapati majoriti remaja mengalami masalah kewangan walaupun mereka menyatakan mempunyai amalan pengu rusan kewangan yang baik. Tingkahlaku kewangan remaja ini sebenarnya dipengaruhi oleh interaksi mereka dengan agen sosialisasi. Majoriti remaja berinteraksi dengan rakan sebaya, ibu bapa dan media dalam aspek penggunaan. Ujian Regresi Pelbagai (Stepwise) menunjukkan angkubah yang memberikan sumbangan signifikan untuk menerangkan variasi interaksi remaja dengan rakan sebaya ialah interaksi dengan media massa, bilangan masalah kewangan, interaksi dengan ibu bapa, jumlah masa dengan rakan, bilangan adik beradik dan bilangan sumber kewangan

Understanding the importance of biodiversity and conservation and its symbiotic relation with mankind based on international and national legal setting / Mohamad Sabri Yusof

The livelihood of mankind, this generation and the other generation to come is interdependent on how we appreciate and approach the environment and the many abundance pool of biodiversity around the globe. Mankind must acknowledge the problem that was created due to the over exploitation of the earth biodiversity for commercial short term benefit; and try our very best to ratify our mistake through a regime of positive action that are more sustainable in nature. Concerted measures must be taken by all state actors to implement agreed international environmental law and policy at both global and national level

Semai children in Cameron Highland and understanding the indigenous childrens rights in the International Legal Setting / Mohamad Sabri Yusof

Adults and parents perceives that under the law they are having full authority to decide what is best for the children without realizing that the children themselves have also rights to decide what is best for them. The same perception appears in the family circle of the Semai and other indigenous people in general. This paper tries to bring adult and parents alike to come to terms some of the minimum rights provided to the children around the world including the indigenous children under International Law so that one are not caught unaware and help secure the very basic needs of children of today

Open channel flow analysis of drains at Universiti Malaysia Pahang campus Pekan using Infoworks CS

Flood can be defined as an overflow of water from water body normally occurred when the water body can no longer contain the precipitation in the area and the soil can no longer absorb the water. This resulted in overflow and one of the causes of flood. The study area is Universiti Malaysia Pahang (UMP) campus Pekan where it is located in an area where flood occurrences are recorded each year with the main reason is overflow from the Pekan River. The soil condition in the area also poses problem where it is swampy and this type of soil have low porosity and can lead to increase in surface runoff. The objectives of this study is to develop and validate 2-Dimensional hydrological modeling of UMP Pekan drainage system using Infoworks CS and to determine the capabilities of existing drain to sustained runoff at maximum level. Data are obtained from (Jabatan Pembangunan dan Pengurusan Harta) JPPH UMP such as invert level, platform level, and plan view of study area. The study area which is 60 hectares area in total was divided into three zones; Zone A, Zone B and Zone C. In order to analyze the effectiveness of the drains at UMP Pekan, two method of calculation is used which are Rational Method for calculating the surface runoff and Manning Equation for the calculation of drain flowrate. Infoworks CS will be used to simulate the event of 8 hour rainfall with data obtained from MASMA with 2 ART. Water level is obtained after simulation process is completed. Result shows Zone C experienced overflow while Zone A drainage system experienced high water level that almost cause overflow. Only Zone B shows properly design drainage system where water level is in the mid-section of the drain. This result is proven both in manual calculation and software simulation

Estimating a model of subjective financial well-being among college students

The issue of financial well-being among college students has received increasing attention. The purpose of this study is to examine the association between childhood consumer experience, financial socialization, financial literacy, financial management and subjective financial well-being of college students. Data were collected from eleven public and private universities across Malaysia. Structural equation modeling indicated that childhood consumer experiences such as savings habits, primary socialization agents such as parents, sibling and even religion and secondary socialization agents such as peer and media contribute to students’ financial literacy level which the effect of secondary socialization agents was negative. Financial literacy has the greatest effect on financial management which in turn enhanced the perceived level of financial well-being among students. Overall, implications and recommendations for future research, teaching, and public policy are also provided for parents, college administrators, counselors, and educators

The influence of gender and ethnicity on young adults’ participation in financial education programme

A major problem encountered by educationalists, community leaders and policy makers is to transfer financial literacy and consumer education successfully to their community. Delivering of financial education for youth of a country is one possible intervention to improve the financial capabilities of a population. Therefore, for an effective training we have to identify their financial needs. Further they need guidance and access for financial knowledge and money management tools. Therefore, the objectives of this study are to identify the training needs of youth by gender and ethnicity about money management and to determine their interest towards it. The sample was comprised of 220 secondary school students from five schools in Greater Klang Valley/Kuala Lumpur with 112 females and 108 males and the data collection was done using self-administered questionnaire. The results shown that about one third of female youths have preferred to participate on financial literacy programs than male youths (21.5%). In addition, most of the Malay respondents said that they need more information to take efficient decisions on saving, borrowing and insurance, followed by Indians (64%) and Chinese (61.5%). The findings of this study would be used to the development of financial empowerment program of youth in Malaysia in order to enhance their financial literacy