The basic of self-management in Asian Folklore

Without management, human lives will face with a lot of risk. For example, self-management has become a basic thing that has been exposed since childhood by adults as well as individuals nearby. Such exposure is also applied in children’s books from an early age as a useful initial input. In this case, the management aspect is knowledge-based that has been widely introduced in Asia for a long time. This can be seen in the Koleksi Cerita Rakyat Asia Untuk Kanak-kanak (Buku 1) which has been published by the Dewan Bahasa dan Pustaka as a result of the Asian Copublication Programme, organized by the Asian Cultural Centre for Unesco / Tokyo Book Development Centre, in collaboration with Unesco and the countries of UNESCO members in Asia. The findings also showed that the dominant basis of selfmanagement which covers basic things such as time management, emotions, conflict and hygiene

Shariah audit practices in Malaysia: moving forward

The Shariah audit being a monitoring tool for ensuring Shariah compliance proved to be an important component in the operations of Islamic financial institutions. In the case of Malaysia, Bank Negara Malaysia has issued a Shariah Governance Framework in 2010 which categorically made Shariah audit function as one of the required functions in Islamic Financial institutions in addition to Shariah Review, Shariah Research and Shariah Risk Management. In line with this, this study aimed at exploring the extent of practitioners’ awareness and perceptions of Shariah audit, the possible challenges associated with it as well as its future implications. The study used 83 practitioners drawn from various Islamic financial institutions and external audit firms that are involved in Shariah audit services through purposive sampling procedure. Questionnaire instrument was employed in generating the data. The findings of the study showed that practitioners’ awareness is satisfactory, as the majority of them got to know about Shariah audit through an educational programme, which gave them the opportunity to express what ought to be the desirable practice of Shariah audit. Similarly, the findings revealed that lack of the independent Shariah audit report, standalone Shariah audit framework as well as inadequate competent Shariah auditors are among the main concern in the practice. Moreover, the findings also showed that Shariah audit will have a high potential to take up as a marketable career in the near future. Finally, the findings suggest that integration of Shariah audit in accounting courses in institutions of higher learning; comprehensive Shariah audit framework and standards; new regulatory/professional body with a mandate of supervising Islamic financial institutions as well as a professional certification in Shariah audit should be made available. It is hoped that the study will contribute towards the development of desired Shariah audit practices in Malaysia

A review: properties of silicon carbide materials in MEMS application

The paper presents the review properties of silicon carbide materials in the MEMS application. The study aims to explore silicon carbide in MEMS technology which considers the development of microscale and integrated devices that combine electronics, electrical and mechanical elements. MEMS has become a key area micro-device technology which incorporates materials, mechanical, electrical, chemical and optical disciplines as well as fluid engineering. The prevalence of MEMS technology in harsh environments has grown tremendously in recent years, especially at high temperatures up to 1240 ̊C, wider bandgap (2.3 – 3.4 eV), a higher breakdown field (30 × 105 V/cm), a higher thermal conductivity (3.2 – 4.9 W/cm- K), a higher saturation velocity (2.5 × 107 cm/s), higher oxidation, corrosive environments and higher radiation. Recent developments in robust MEMS for extreme environments such as MEMS pressure sensors have been widely used in ships, warships, gas turbine engines, cars and biomedical equipment. The growing demand for MEMS pressure sensors with high-temperature operating capabilities, mainly for automotive, gas turbine engine and aerospace applications was investigated from this study as alternative silicon carbide to silicon in the fabrication of these devices

Stress and deformation of optimally shaped silicon microneedles for transdermal drug delivery

In this study, we demonstrated the fabrication of the concave conic shape microneedle with the aid of COMSOL Multiphysics simulation. The stress and buckling of the microneedle structure were simulated by applying various loads ranging from 50 to 800 g perpendiculars to the tip in order to predict the occurrence of microneedles structure deformation. The simulation study indicated that the surface buckling deformation does not occur to the microneedle structure with the increment of the load. The microneedles with dimensions of height and diameter tip ranging from 60 to 100 μm and 1 to 4 μm, respectively had been fabricated via an etching process in a mixture of hydrofluoric acid, nitric acid, and acetic acid. Three optimized microneedles but different in the structures were fabricated via the acidic etching process. The reproducibility of three different microneedle structures was 15, 20, and 60%, respectively. Stress and buckling analyses of the fabricated microneedles were further carried out on the rat skin. The obtained experimental results show promising applications for the deep dermis, stratum corneum to epidermis layer penetration

Asas pengurusan dalam cerita rakyat kanak-kanak pilihan

Pengurusan merupakan asas yang paling utama dalam mencapai sesuatu matlamat. Hal ini dibuktikan dengan keberkesanan dalam mencapai sesuatu matlamat memerlukan aspek pengurusan seperti perancangan, kawalan dan sebagainya. Umumnya, golongan dewasa sudah sinonim dengan aspek pengurusan dalam melangsungkan kehidupan berbanding golongan kanak-kanak. Melalui bahan bacaan seperti cerita rakyat kanak-kanak mendedahkan input iaitu proses pembelajaran melalui peristiwa-peristiwa tertentu tentang bagaimana menguruskan sesuatu perkara atau situasi. Namun, timbul beberapa persoalan tentang input pengurusan yang terkandung di dalam cerita rakyat sudah dianggap lapuk terutamanya dalam membentuk sahsiah diri kanak-kanak. Justeru objektif kajian ini untuk mengklasifikasi dan menganalisis asas pengurusan yang terdapat dalam cerita rakyat kanak-kanak berdasarkan pendekatan pengurusan oleh Mohamad Mokthar Abu Hassan. Kajian ini menggunakan cerita rakyat kanak-kanak terbitan Dewan Bahasa dan Pustaka tahun 2017 hingga 2018. Metodologi yang digunakan ialah pendekatan kualitatif iaitu kajian kepustakaan dan kajian analisis teks. Dalam kajian ini, pengkaji menggunakan pendekatan pengurusan yang diketengahkan oleh Mohamad Mokthar Abu Hassan bagi menganalisis teks kajian. Antara prinsip pendekatan pengurusan adalah seperti perancangan, pengorganisasian, kepimpinan dan kawalan. Hasil dapatan kajian ini menunjukkan pengurusan konflik daripada aspek strategi perancangan dan pengurusan emosi daripada aspek kawalan merupakan perkara yang paling dominan diterapkan dalam bahan kajian. Manakala, pengurusan masa daripada aspek strategi kawalan merupakan aspek yang paling sedikit dalam bahan kajian. Sebanyak 18 daripada 26 buah buku cerita rakyat kanak-kanak ada menyentuh asas pengurusan. Namun, 8 buah buku cerita rakyat kanak-kanak pula tidak menyelitkan sebarang aspek pengurusan. Maka, kajian ini diharapkan dapat memaparkan kepentingan asas pengurusan dalam cerita rakyat kanak-kanak sebagai persediaan bagi pembaca kanak-kanak mendaptkan input dalam melangsungkan kehidupan

What do we mean by transition at secondary school for students with special educational needs : a case study in the Federal Territory, Kuala Lumpur, Malaysia

EThOS - Electronic Theses Online ServiceMalaysia. Ministry of EducationGBUnited Kingdo

Materiality in Shariah audit

In conducting an audit of fi nancial statements, the overall objectives of the auditor are to obtain reasonable assurance about whether the fi nancial statements as a whole are free from material misstatement, whether due to fraud or error. This will enable the auditor to express an opinion on whether the fi nancial statements are prepared, in all material respects, in accordance with an applicable fi nancial reporting framework. In addition, the auditor will provide the report in the fi nancial statements and communicate the fi ndings as required by the auditing standards

Internal shari’ah audit in Malaysia: perceived effectiveness, determinants and implication on non- shari’ah non-compliance risk

Shari’ah audit and Shari’ah review functions provide assurance to stakeholders of lslamic banks but at different lines of defense in mitigating Shari’ah non-compliance events. The paper compares the practice of Shari’ah audit and Shari’ah review in a full-fledged Islamic bank in Malaysia using case study method where the informants are Shari’ah auditors and reviewers. The study concentrates on the scope of audit, techniques adopted by the internal auditors and the reporting channel for audit findings and report. Based on discussion with internal Shari’ah auditors and reviewers, Shari’ah audit practice resembles Shari’ah review in terms of compliance checking against Shari’ah Resolution and Shari’ah Compliance manual, rather than focusing on Shari’ah governance, risk management and internal control for Shari’ah compliance. The findings reflect Shari’ah audit practice at an early state of adoption, where the emphasis is more on compliance checking rather than scrutinizing on internal control measures as the measures are not well implemented and developed within the Islamic bank. Further, Shari’ah auditors’ necessary skills to perform Shari’ah audit in a holistic manner is still in progression as there is lack of Shari’ah audit certification programme available in the industry. The findings indicate the urgent need for the regulator to issue technical guidance on scope and performance of Shari’ah audit for a more effective and value added role of Shari’ah auditors. Additionally, a formalized training and certification programme is also needed to enhance the competency level of Shari’ah auditors

Constructs of shariah audit effectiveness in Islamic financial institutions

Shariah compliance is utmost importance for the sustainability of Islamic Financial Institutions (IFIs) in the industry as stakeholders will only invest and deal with IFIs that operate within Shariah precepts. As such, Shariah audit is required by Bank Negara Malaysia to provide assurance that IFIs indeed do operate on the basis of Shariah principles. Therefore, this conceptual paper proposes the constructs of Shariah audit effectiveness (SAE) in IFIs. This paper reviews and synthesizes prior literature on internal audit effectiveness and Shariah audit in developing the construct of SAE. The construct consists of criteria of SAE as well as its possible determinants. The determinants comprises of top management support, organizational independence and objectivity, and internal Shariah audit process and activities. The development of appropriate measures for SAE is crucial to assist IFIs in monitoring and assessing how well resources are being utilized in the performance of Shariah audit. Effective Shariah audit practice is expected to provide value-added service to ensure IFIs are operating within the limits of Shariah as well as generating halal profits from its financing and investment activities