Manajemen Pendapatan Dan Pengecualian Pajak Pendapatan Di Malaysia

This study examines whether earnings management action was done in Malaysia for period of 1999. The study was based on abnormal accrual, continued by is spliting off to discretionary accrual and non-discretionary accrual by Jones\u27 model (1991). There were 295 companies registered in Kuala Lumpur Stock Exchange which had completed financial statement for the year of 1999-2000. Statistical analysis in this study shows that there is no strove evidence that the earnive management by income maximization that was motivated by the release of income tax exemption was applied in 1999 by income amximization that was motivated motivated by the release of tax income exemption was applied in 1999. The analysis is also done for the year of 2000, as the action of earning management in 1999 will have impact for the financial reporting in the following year. Thus, in can be identified that the finding in the year of 2000 will support the finding of the previous year

Review and evaluation of municipal solid waste management practices in Malaysia

The review is focused on municipal solid waste (MSW) management practices in Malaysia, waste generation rate, waste composition, and the attitude of the people toward sustainability of waste management practice. Malaysian's MSW management has mainly been landfill where about 80-95% of collected MSW are disposed. Currently, recycling practice is rated at 5% while composting is rarely practiced. Over 30% of collected MSW in Malaysia are recyclable materials but the current status records 5% recovery. Composting has been given poor attention even when over 45% of the MSW generated are organic and biodegradable materials while incineration is still at the early/testing stage. Malaysian MSW is highly commingled because there is no proper sorting thus the waste has high moisture content. Proper sorting at the waste generation point for recovery of reusable materials, recyclable materials and compostable materials will help improve the municipal waste management practice in Malaysia. This will reduce the waste volume sent to landfills and will extend the designed life of the landfills. Awareness on waste reduction is growing but is publicly low implemented which can be attributed to lack of social consciousness