Labour Skill, Trade Structure and Comparative Advantage of Malaysia's Manufacturing Industries, 1978-1996

As a small open economy, Malaysia'S development strategy is best formulated with the view of trade-production paradigm. Its development targets should be driven by the condition of demand. A supply-driven approach is not only technically nonfeasible, but also will frustrate development efforts and bring about destabilising effects in the long term. In the context of the recent East Asian crisis, failure to recognise the important force of the external sector has gradually eroded economic fundamentals of the economies. Although a capital-intensive technique of production leads to higher labour productivity, the rate of increase in the physical capital accumulation has to match with that of human capital. In order not to frustrate the external account, skill requirement could be estimated by equalising the skill content for producing trade flows. In this way human capital requirements are integrated into the external account and thus ensure long-term sustainability. An input-output model is used to examine the country's resource allocation in production and trade. Also, an approach of H-O extension has been used to investigate the skill intensity of Malaysian trade by analysing skill content of exports and imports. The results found that Malaysia's comparative advantage lies in low skill while its discomparative advantage relies on the highly skilled

Tax Law Enforcement: Practice and Procedure

Tax Law Enforcement in the Nigerian Tax system has become one of the integral parts of the tax administration given the ingenuity of taxpayers, individual and corporate bodies, in keeping aside part of what is due to the government as taxes or not remitting same at all. By enforcing tax laws, tax authority not only catches tax cheats, but also promotes broader compliance by giving taxpayers confidence that others are paying their fair share. Tax enforcement has become imperative given the low level of voluntary compliance and the dire need to surge government’s dwindling revenue through taxation. It is only through tax enforcement that the offences of tax evasion, non-compliance and corruption in the tax system are detected and the taxpayers are brought into the tax net

The impact of working capital management practice on firm profitability : an evidence from manufacturing firms listed in Istanbul stock exchange

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Çeşitli finansal kararları alma sürecinde derin karışmalardan dolayı, çalışma sermaye bileşenleri imalat firmaları için çok önemlidir. Bu nedenle, bu çalışmanın temel amacı, İstanbul Menkul Kıymetler Borsası'nda işlem gösteren Türk kimya, petrol ve plastik imalat firmalarının beş yıl boyunca 2012'den – 2016'ya kadar çalışma sermayesi yönetimi uygulamasının firma karlılığı üzerindeki etkisini incelemektedir. Alacakların tahsil süresi (ATS), stok devir süresi (SDS), borçların devir süresi (BDS) ve nakit dönüş süresi (NDS) bağımsız değişkenler olarak kullanılan çalışma sermaye bileşenleridir. Hem aktif karlılığı (AK) hem de öz sermaye karlılığı (ÖSK), bağımlı değişkenler olarak kullanılan firma karlılığı değişkenleridir ve buna ilave olarak, cari oranı (CO), kaldıraç oranı (KO) ve satış büyümesi (SB) kontrol değişkenleri olarak kullanılmaktadır. Araştırmacı, bağımsız ve bağımlı değişkenleri arasındaki ilişkiyi ortaya çıkartmak ve daha sonra çalışmanın mümkün hedeflerine ulaşmak amacıyla tanımlayıcı istatistikler, korelasyon ve doğrusal regresyon analizi uygulanmıştır. Nihayet, Pearson korelasyon sonucu firma karlılığının ATS ve SDS değişkenleriyle pozitif ve negatif bir korelasyona sahip olduğunu bulunmuştur, ayrıca AK'nın sırasıyla BDS ve NDS değişkenleri ile sırasıyla negatif ve pozitif bir korelasyonu bulunurken, ÖSK'nın BDS ve NDS değişkenleri ile sırasıyla pozitif ve negatif korelasyon varmış. Ancak, doğrusal regresyon sonucu firma karlılığının ATS ve BDS değişkenleriyle pozitif ve SDS ve NDS değişkenleriyle negatif bir ilişkiye sahip olduğuna tanık olmuş. Souç itibarıyla, araştırmacı NDS ve BDS değişkenlerini kısaltmayı ve ayrıca stok eksikligi veya aşırılığı aşmak için satın alma, üretim ve pazarlama bölümleri arasında güçlü bir iletişim kurmayı önerir.Due to their deep involvement with various financial decisions, working capital components are very essential for manufacturing firms. Therefore, the principal aim of this study was definitely to inspect the influence of working capital management practice on the firm profitability of the Turkish chemical, petrol and plastic manufacturing firms listed on Istanbul Stock Exchange for a period of five years from 2012 to 2016. Accounts receivable period (ARP), inventory conversion period (ICP), accounts payable period (APP), and cash conversion cycle (CCC) are working capital components that employed as independent variables. Both return on assets (ROA) and return on equity (ROE) are firm profitability variables that hired as dependent variables and in addition to this, current ratio (CR), debt ratio (DR), and sales growth (SG) are exploited as control variables. The researcher is designed certainly to employ descriptive statistics, correlation and linear regression analysis as a statistical testing tool to uncover the association between independent and dependent variables and then reach the possible goals of the study. Finally, the Pearson correlation result exposed that firm profitability has a positive and negative correlation with ARP and ICP variables respectively, additionally, ROA has a negative and positive correlation with APP and CCC variables respectively while ROE has a positive and negative correlation with APP and CCC variables respectively. However, the linear regression result witnessed that firm profitability has a positive relationship with ARP and APP variables and a negative relationship with ICP and CCC variables. In the end, the researcher recommends to shorten CCC and APP variables and also build strong communication among purchasing, production, and marketing departments to overcome shortage or excess of inventory

The portrayal of local and the international cultures in the Sudanese English Language Syllabus (Spine)

This paper explores issues related to the portrayal of the local culture as well as international culture in the English Language materials used in Sudanese schools The researcher then intends to venture into a thorough evaluation of the elements of different cultures in SPINE syllabus Sudan Practical Integrated national English series book 1to6 This study employs a set of checklist which has been used as a guideline to analyze the cultural aspects in a curriculum in order to examine English Language textbooks used in schools in Sudan The findings show that there was insufficient incorporation of cultural aspects into the English materials Many of the available cultural elements were presented at a superficial level and not discussed within the holistic cultural experience The findings suggest that the absence and the lack of certain cultural aspects in the materials may be due to the fact some cultural topics are avoided fearing sensitivity and that they may be implicitly portrayed through for example value integration moral and educational emphasis This study recommends that language learning materials must be able to present the language learners own culture and all the cultures that surround them and the materials must be useful and effective both as English learning materials as well as a tool for promoting cultural knowledge and understanding among Sudanese student

Cross cultural and gender differences in leadership:experiences of prominent Nigerian female leaders

Gender and culture are subsets of leadership influence that contain within them implications for modern organizations and society in general. There is much published literature exploring cultural differences in leadership as well as gender differences in leadership. In contrast, there are few literature contributions that explore the nexus of the two phenomena. This study addressed the gaps in existing literature concerning women in leadership within the Nigeria context. Research questions were raised to provide answers to the notion that culture rather than gender will be a better predictor of leadership styles among women. As a result, understanding unique cultural dimensions related to women leaders is germane for theoretical, empirical and practical implications on organizational studies in Nigeria. A qualitative research method was adopted for this study. Primary and secondary sources of data were used in this study. Content analysis was employed in the analysis of existing research on cultural and gender differences. Further, thematic elements that were consistent across literature were highlighted and applied to the current study. Also, qualitative semi-structured interviews of was used to collect data from ten notable Nigerian female leaders selected through non-probability random sampling technique. The results of the content analysis indicated that the majority of existing research works affirms that gender is not a strong predictor of leadership style among women. The results of the second portion of the study revealed that there are cultural elements that inherently make Nigerian female leaders different from their male counterparts. This implication of this finding is that rather than gender itself as a predictor of leadership styles, the self image and expectations of a society toward the female gender are strong predictors of female leadership styles. This study advances gender and leadership literature and also contributes in a cross curricular sense to African and organizational studies in Africa

Impact Of Using Long Lasting Insecticidal Treated Nets (LLIN) And Indoor Residual Spraying (IRS), Single And In Combination On Insecticide Resistant Anopheles Arabiensis Patton (Diptera: Culicidae) In Republic Of The Sudan

Pengawalan vektor malaria di Sudan bergantung kepada penggunaan kelambu yang diimpregnasikan dengan insektisid yang tahan lama (LLINs) dan penyemburan residu dalam rumah (IRS) di kawasan perumahan Malaria vector control in Sudan depends on the deployment of long-lasting insecticidal treated nets (LLINs) and indoor residual spraying (IRS) in the domestic environmen

Phytochemical and Antibacterial Study of Ethanol and Ethyl acetate Extracts from Leaves of Alchornea Cordifolia Against Isolates from Infected Wounds

Alchornea cordifolia leaves have been reported to be used traditionally to treat wound infections. The leaves ofAlchornea cordifolia were extracted with ethanol which was partitioned with ethyl acetate to obtain the ethanolextract and ethyl acetate fraction respectively. The extracts were screened for basic phytocompounds and subjectedto antibacterial assay against bacterial isolates from infected wounds which include Pseudomonas aeruginosa,Staphylococcus aureus, Klebsiella spp, Enterobacter spp, Citrobacter spp, Escherichia coli, Proteus mirabilis andProteus vulgaris. Agar well diffusion method was used to determine the antibacterial activity of the extract andfraction. Phytochemical investigation revealed the presence of carbohydrates, cardiac glycosides, saponins,flavonoids, tannins and alkaloids. The zone of inhibition ranged between 1.0 - 32.2mm for the entiremicroorganisms. This variation in level of the activity among the extracts could be due to the difference in solubilityof the active ingredient in each solvent on one hand and to the constitutional or structural variability of the testedorganisms on the other hand. The results of the study showed that the ethyl acetate fraction of Alchornea cordifolialeaves possess high level of antibacterial activity against bacteria associated with wound infection. This givescredence to traditional medicine application of the plant for treating wound infections

Quality Processes in Higher Education in Pakistan and the UK: a Comparative Perspective

In an increasingly competitive global market for higher education, systems and processes for assuring standards and quality remain central to the management and leadership of higher education institutions. Institutional and national reputations for excellence in higher education are dependent on effective quality management systems and confidence in quality management processes. This paper will examine some of the key characteristics of quality processes currently in place in Universities in Pakistan and the UK, focusing on how national policies and systems and institutional quality management frameworks shape institutional understandings of academic quality and standards. Central to this analysis will be a consideration of how concepts of quality assurance and quality enhancement are used and implemented in different national and institutional contexts