Corporate social disclosure by the top Malaysian listed companies

This research was conducted with the objectives to study the Corporate Social Disclosure (CSD) report among 50 top listed companies in Malaysia and also to choose plausible factors that caused these companies to produce or present their Corporate Social Disclosure (CSD). According to the researches done by the previous researchers on 50 top listed companies in Malaysia, it was found that these researches were able to elaborate the patterns or models of the Corporate Social Disclosure (CSD). The independent variable used in this research were the company ownership structure, the age of companies or businesses , or either it is listed in the FTSE4Good Index and extended reports. Based on the regression analysis that had been done, it was found that extended reports, companies listed in FTSE4Good Index and government-related companies were significantly positive with dependant variable of Corporate Social Disclosure (CSD). Environment of workplace and Community were also one of the factors having high information in Extended Report of company samples

The acceptance level on GST implementation in Malaysia / Nur Syazwani Mohammad Fadzillah and Zuhariah Husin

Generally, tax is recognized as one of the main sources of government’s revenue and Goods and Services Tax (GST) is an example of tax that contributes to it. This tax has been implemented in many countries such as Canada, Australia, and New Zealand. Roughly, 90 percent of the world’s population lives in countries with GST. In Malaysia, GST has been implemented on 1 April 2015 at 6% rate and it replaced the present consumption tax comprising the sales tax and the service tax. The issue on GST has been raised by the Malaysian Government as an approach to reduce its deficit. GST is imposed on goods and services throughout production-distribution stages in the supply chain including importation of goods and services. The tax is embedded in the price of goods and services transacted. However, the implementation of GST in Malaysia has called many arguments from various parties including academics, professionals and the taxpayers on how GST affects goods prices, either increase or decrease. The consumers are worried of the significant price increases on basic needs. With the relatively high living costs, significant price increases due to GST is considered as another burden for the taxpayers. Therefore, the main objective of this study is to investigate the level of acceptance of taxpayers regarding GST implementation. This study utilised survey questionnaires distributed to UiTM Pahang’s lecturers. The findings hopefully will shed a clearer view on the taxpayers’ acceptance level of GST to the tax authorities

Overview of lean issues in managing the green construction project / Wan Nur Syazwani Wan Mohammad and Mohd Rofdzi Abdullah

Lean Management in construction and Green Construction approach seems to be an alternative route towards the sustainable construction. It has been introduced to minimize wastages as the main objective. Recently, a problem such as cost overruns, low productivity and quality occurs frequently in constructions that need to be addressed by the project stakeholders. The management principles and techniques such as Total Quality Management (TQM), Value Stream Mapping (VSM), Critical Path Method (CPM), Building Information Modelling (BIM), Just In Time (JIT) and 5S are some of the lean tools that are implemented to improve the construction process. Hence, through these various lean tools, it is believed that overall construction project performance will improve. This paper evaluates the issues and overview of current lean approaches in green construction agenda. The technical and human issues revealed will then be map to form the framework of implementing a Lean Management in Construction

Assessing the Adoption of M-commerce in SMEs in the Service Industry of Malaysia

The purpose of this paper is to examine the relationship between performance expectancy, and government support for m-commerce adoption among Small & Medium Enterprises (SMEs) in the service industry. The study was quantitative, and a self-administered questionnaire was used to collect primary data from 396 SMEs in Kuala Lumpur and Selangor, Malaysia. The data was analyzed using PLS-SEM, and findings discovered that the proposed model explained 58.4% of the variance in the dependent variable which is considered at a strong level. The findings show that there is a positive significant relationship between performance expectancy, and government support for m-commerce adoption

The effectiveness of the implementation of QE/5S towards quality environment at workplace / Norhaslina Jumadi ... [et al.]

Since many organizations attempt to become the best in their service, a good management system is required and therefore, the implementation of 5S is highly recommended. 5S is known as the 5 pillars which refer to sort, set in order, shine, standardize, and sustain (Hirano, 1995). This system is a good starting point for all improvement effort and maintaining work efficiency by the staff. The application of 5S at workplace will also help in improving safety, work efficiency, productivity and a sense of ownership. However, the implementation of 5S demands a huge commitment from the top management and participation by everyone in the organization is required. UiTM (Perak) is an educational institution with almost 200 administration staff in the administration building. Since 2012, UiTM Perak has gained recognition and 5S certification from Malaysia Productivity Corporation (MPC) for the commitment of QE/5S practice at workplace. This paper attempt to discover the significance 5S implementation in a workplace and to identify the impact of the elements in 5S towards quality environment among UiTM (Perak) administration staff. A structured questionnaire was distributed randomly among UiTM staff. Data from the questionnaire was analysed using the SPSS. While for secondary data, multiple case study and literature review from various organizations were analysed qualitatively to see the gap and the best practice in sustaining the implementation of QE/5S. This research is hoped to contribute to the knowledge of the importance of QE/5S implementation and would strongly support the objectives of organization to achieve continuous improvement and quality environment in workplace

Faktor yang mempengaruhi prestasi pelajar diploma perakaunan dalam subjek perakaunan / Nur Syazwani Mohammad Fadzillah and Anis Barieyah Mat Bahari

Mempelajari subjek perakaunan memerlukan pelajar memahami teknik atau pendekatan pembelajaran yang baik agar pemahaman dapat diserap pelajar secara berkesan. Namun, pemahaman yang berkesan terhadap pembelajaran subjek perakaunan dipengaruhi beberapa faktor yang akan mempengaruhi prestasi pencapaian pelajar di dalam subjek perakaunan tersebut. Oleh itu, kajian ini bertujuan untuk mengenalpasti faktor-faktor yang mempengaruhi prestasi pelajar dalam subjek perakaunan di peringkat diploma. Faktor utama yang diambilkira adalah pendedahan awal dalam subjek prinsip akaun dan perdagangan. Manakala faktor-fakor lain adalah jantina, minat, desakan ibubapa dan jenis sekolah terdahulu. Sampel yang digunakan di dalam kajian ini adalah pelajar daripada fakulti perakaunan di Universiti Teknologi Mara, Pahang Kampus Jengka. Borang soal selidik diagihkan kepada pelajar untuk memperolehi data. Prestasi pelajar pula diukur berdasarkan markah yang diperolehi oleh mereka dalam ujian setara bagi subjek “Financial Accounting 1” (FAR110). Data dianalisis menggunakan pakej SPSS untuk menguji hipotesis bagi menentukan hubungan antara faktor-faktor dengan prestasi pelajar. Dapatan kajian menunjukkan faktor pendedahan awal dan desakan ibubapa mempengaruhi prestasi pelajar diploma perakaunan dalam subjek perakaunan. Diharapkan dapatan kajian ini dapat membantu perjalanan pengajaran dan pembelajaran subjek perakaunan dengan lebih berkesa

Treatment formulations for 'resdung' in Malay medical manuscript, MS 699

Resdung, a commonly used term among Malaysians, can be referred to as either allergic rhinitis or sinusitis. Allergic rhinitis is an inflammation of the nasal mucosa, whereas sinusitis is an inflammation of the nasal sinuses. These diseases affect worldwide population and the prevalence of this disorder is increasing. The use of conventional medical treatment for allergic rhinitis has been used widely. Despite the clinical effects, the adverse reaction causes concerns and by combining the conventional and alternative treatment, it can improve clinical effects and eventually reduce adverse effects. Thus, this study is aimed at presenting the treatment formulation of allergic rhinitis in MS 699 by transliterating resdung related content from Jawi to Roman writing. The MS 699 was selected from the National Library of Malaysia based on its inclusion and exclusion criteria. The method of transliteration used was the standard transliteration. The transliterated words were referred to an online dictionary, Pusat Persuratan Rujukan Melayu before the therapeutic information such as treatment formulations, signs and symptoms of diseases were analysed and discussed with the available scientific study. All Jawi words from the formulations were transliterated to Roman script except. The study discovered two multiple compounded formulations for treatment of resdung. The materia medica of the formulation is mostly locally available vegetative, such as jintan hitam and limau nipis. Though information regarding signs of the disease in the manuscript was limited compared to current studies, the description was sufficient to imply inflammation. To conclude, the manuscript MS 699 provided two formulations to treat rhinitis and ingredients used consist of natural resources that can be easily obtained among Malaysians

Influence of viscous dissipation on the flow and heat transfer of a Jeffrey fluid towards horizontal circular cylinder with free convection: A numerical study

This paper focuses on the numerical solution of free convection boundary layer flow past a horizontal circular cylinder in non-Newtonian Jeffrey fluid. The impact of viscous dissipation is discussed. The non-dimensional variables and non-similar transformations are implemented to transform the dimensional partial differential equations into two nonlinear partial differential equations (PDEs). Then, the implicit, unconditionally stable and well-tested Keller-box method is used to solve the PDEs by adding an extra boundary condition at infinity. The impacts of emerging parameters such as ratio of relaxation to retardation times, Deborah number, Prandtl number and Eckert number towards the quantities of physical interest are deliberated through graphical representation. The critical point for Prandtl number and ratio of relaxation to retardation times are investigated to achieve the physically acceptable solutions. It appears from this study that a rise in ratio of relaxation to retardation times tends to boost the velocity profile while declining the temperature profile. The opposite trend of graph is observed for the Deborah number where an increase in Deborah number give rise to decrement in velocity profile but increment in temperature profile. For increasing values of the Eckert number, the skin friction coefficient is found to increase while the Nusselt number is decreased. This study also reveals that for different values of Eckert number, the non-Newtonian Jeffrey fluid pronounces an effective heat transfer rate in comparison to Newtonian fluid

The Burden Caregiver of Disable Children in Chenderong Balai, Langkap and Tapah

Caregiver is a person who gives help and protection to someone such as child, an old person, or someone who is sick. Caregiver burden means a high level of stress that may be experienced by people who were caring for another person with some kind of illness. The objectives of this study were to investigate whether the level of burden was affected by the caregiver’s gender, to identify the type of children disabilities that affect the level of burden, to identify the difference in child abilities and the level of burden. The reference population was caregiver of disabled children in Perak and our target sample was the caregiver of disabled children in Langkap, Chenderong Balai and Tapah Perak. Cross-sectional research was used for our study and the sampling technique used was stratified sampling. A questionnaire was used to collect our data. Kruskal-Wallis test was used to achieve our hypothesis on income and caregiver’s level of burden and the type of children disabilities that affect the caregiver’s level of burden while Mann-Whitney U test was used to investigate whether the caregiver’s level of burden was affected by the difference in caregiver’s gender and the difference on child abilities. The result showed that there were not statistically significant different on median level of burden between the male and female, the income of caregiver and child who has ability and child who does not have ability. The conclusion showed that the median level of burden on income categories were all the same while the median level of burden on type of disabilities was greater for other disabilities and the median of level of burden on child who does not have ability was greater than child who has ability. Keywords: Burden Caregiver, children, disable, Kruskal-Wallis, Mann-Whitney U tes

Aligned magnetic field of two-phase mixed convection flow in dusty Casson fluid over a stretching sheet with Newtonian heating

The effect of aligned magnetic field is numerically investigated for mixed convection flow of dusty Casson fluid over a stretching sheet. The governing equations of flow and heat transfer for the two-phase model (fluid and dust) with an appropriate thermal boundary condition which is Newtonian heating (NH) is presented. The similarity transformation is employed to transform the nonlinear governing equations for each phase into the ordinary differential equations which then solved numerically using Runge-Kutta Fehlberg (RKF45) method. Numerical solutions obtained for velocity and temperature distributions are illustrated through graph by varying several physical parameters. It is observed that the fluid velocity decreases with an increase in aligned magnetic field and particle-fluid interaction parameter