bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kemahiran Generik dalam Kemahiran Pemikiran Kritikal, Penyelesaian Masalah dan Komunikasi Pelajar Universiti Kebangsaan Malaysia (UKM)
Authors: Idris Rodiah , Ariffin Siti Rahayah , Mohd Ishak Noriah
Published: August 2020

Kemahiran generik adalah kemahiran yang diperlukan oleh pelajar selain akademik untuk menjadi lebih berjaya dan cemerlang sebagai pengamal dalam bidang akademik, pekerjaan, dan kehidupan. Kemahiran generik diintegrasikan dalam pengajaran dan pembelajaran dalam konteks subjek pengajian dan merupakan kemahiran boleh pindah atau transferable skills. Penilaian kemahiran generik di Institusi Pengajian Tinggi (IPT) mula diberi fokus apabila Malaysian Qualifi cation Framework (MQF) di laksanakan pada tahun 2006. Tujuan kajian ini adalah untuk mengenal pasti pengaruh atau petunjuk utama kemahiran generik terhadap kemahiran berfi kiran kritikal, penyelesaian masalah dan komunikasi pelajar. Kajian ini menggunakan Instrumen Kemahiran Generik Pengajian Tinggi (GeSIHE) yang dibina oleh sekumpulan penyelidik Universiti Kebangsaan Malaysia (UKM). Instrumen GeSIHE mengandungi 13 konstruk dengan 102 item dan ditadbirkan kepada 1,262 orang pelajar prasiswazah di 12 fakulti UKM yang dipilih secara rawak berkelompok. Kebolehpercayaan GeSIHE adalah tinggi iaitu dari 0.98 hingga 0.99. Analisis multi-regresi stepwise menunjukkan secara signifi kan kemahiran kepimpinan dalam aspek menghasilkan idea dan sering berinteraksi pada masa yang singkat adalah petunjuk utama menyebabkan pelajar UKM mahir dalam berkomunikasi. Manakala kemahiran pembelajaran sepanjang hayat atau keupayaan pembelajaran sepanjang masa merupakan petunjuk utama yang menyebabkan pelajar university mahir dalam kemahiran pemikiran kritikal dan menyelesaikan masalah.
Penilaian Terhadap Prestasi Pelajar dan Pengurusan Program Praktikum Universiti Utara Malaysia
Authors: Chiu Lim Khong , Mahat Nor Idayu , Hassan Shahizan , Chik Abdul Razak , Yahya Mohd Azlan
Published: August 2020

Kajian ini memberi fokus kepada maklum balas organisasi terhadap prestasi pelajar dan pengurusan program praktikum, Universiti Utara Malaysia (UUM). Sebanyak 438 buah organisasi daripada pelbagai latar belakang industri telah mengambil bahagian dalam kajian ini. Kutipan data dilaksanakan dengan menggunakan soal selidik yang merangkumi lima komponen utama iaitu; profil responden dan organisasi, prestasi pelajar, prestasi pengurusan program praktikum, perbandingan prestasi dengan institusi pengajian lain dan kesesuaian program praktikum. Secara umumnya, kajian ini mendapati organisasi terlibat berpuas hati dengan prestasi pelajar UUM dalam persiapan mereka menempuh alam pekerjaan sebenar. Sistem pengurusan praktikum yang dilaksanakan di Pusat Jaringan Universiti-Industri (UIL) juga dianggap tersusun dan efisien. Di samping itu, hasil kajian ini juga menunjukkan tidak terdapat perbezaan yang ketara antara prestasi pelajar UUM dengan pelajar dari universiti yang lain. Beberapa cadangan penambahbaikan terhadap kemahiran pelajar dan system pengurusan praktikum di UUM telah dikenal pasti.
Train-the-Trainers: Implementing Outcomes-based Teaching and Learning in Malaysian Higher Education
Authors: Biggs John , Tang Catherine
Published: August 2020

The decision by the Minister of Higher Education, that Malaysian post-secondary institutions should move to outcomes-based teaching and learning (OBTL), involves a change in teaching in over 1,000 institutions. This massive changeover would be accomplished using the “Train-the-Trainers” model in a series of workshops. We are proud to play a role in the first of these Train-the-Trainers programmes. In this article we explain how OBTL was conceptualised in the constructive alignment model, and how this first programme was structured. The major outcome was that each trainer would devise their own training programme to suit the conditions of their institution. The results were impressive but there were some difficulties; mainly to do with limiting the number of intended learning outcomes to a workable number, that would need to be addressed in order to achieve optimal outcomes.
Application of Problem Based Learning (PBL) in a Course on Financial Accounting Principles
Authors: Abdul Manaf Nor Aziah , Ishak Zuaini , Wan Hussin Wan Nordin
Published: August 2020

Purpose – This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL students, and to investigate the students’ perceptions of how PBL had benefitted them.   Method – Based on our experience of the processes in developing and managing the PBL project, we described that process in this paper. Then, from the overall results of 1,148 students taking the Financial Accounting Principles course, we compared the academic performance between PBL and non-PBL students. In addition, we used a questionnaire to find out from the 267 students who had attended the PBL and the traditional non-PBL methods, how the various activities in the Financial Accounting Principles class had benefited them.   Findings – The results showed evidence of the superiority of the PBL method. The PBL students out-performed those without the benefit of a PBL experience. The survey results also indicated that a PBL approach provided significant benefits to the students in their presentation skills, teamwork, leadership and ability to use IT. In addition, student responses to the open-ended questions revealed that PBL was an acceptable way of learning accounting. PBL was a challenging way of learning, but it offered great benefits; PBL helped our students in the experimental group to improve teamwork, communication and other soft skills. However, we found PBL to be suitable only for students with some basic accounting knowledge.   Significance – PBL is an innovative teaching method because it uses problems in stimulating students to learn. This study has shown that PBL is a promising approach in teaching accounting. The major challenge for educators using this approach is to be able to provide well-developed problems in order to achieve the desired learning outcomes of the course.
The Roles of Social Support in Promoting Adolescents' Classroom Cognitive Engagement Through Academic Self-Efficacy
Authors: Syed Sahil Sharifah Azizah , Awang Hashim Rosna
Published: August 2020

Purpose – The main aim of the present investigation was to examine the role of teacher, peer, and parental academic and emotional support in predicting adolescent cognitive engagement, especially within the context of ESL classrooms.   Method – The present study examined the availability of academic and emotional support from teachers, classmates and parents as perceived by adolescents, via instruments which were adapted from a number of established measures. This cross-sectional study utilized the survey method, and a total of 450 adolescents from 11 secondary schools in Malaysia, representing early and middle adolescence, took part in the survey. The study assessed each source of support namely teacher, peers and parents within one model.   Findings – Findings from the structural equation modelling suggest that both teacher and parental support are significantly related to adolescent cognitive engagement through their academic efficacy, thus lending support for a full mediation model while peer support was directly related to cognitive engagement.   Significance – Even though parents and teachers played important roles in influencing adolescent cognitive engagement (as suggested by previous studies), this study suggests that the relationship was through academic efficacy, which had served as a mediating variable. One of the contributions of this study is that its findings supported the inclusion of student motivational beliefs in explaining the relationship between support factors and engagement. This study had also examined the unique contribution of emotional support. Additionally, it was found that research should not disregard the importance of peers in promoting cognitive engagement directly.
Pre-Service Teachers' Perception Toward Environmental Knowledge, Attitudes and Behaviours
Authors: Borhan Mohamad Termizi , Ismail Zurida
Published: August 2020

Purpose – The study investigated the environmental knowledge, attitudes and behaviours exhibited by the pre-service teachers and determined if there was any significant relationship between environmental knowledge, attitudes and behaviours.   Method – This descriptive study adopted a quantitative approach using questionnaires to obtain information on environmental knowledge (53 items with true/false responses), environmental attitudes (11 items with a 4-point Likert scale) and environmental behaviours (11 items with a 4-point Likert scale) of 173 3rd-year students enrolled in the Chemistry Teaching Methods course. Data were analysed using both descriptive statistics (frequency, percentage, mean and standard deviation) and inferential statistics (correlation coefficient).   Findings – The low total mean score on the environmental knowledge component indicated the respondents’ lack of knowledge on environmental issues especially in climate change, However, the respondents exhibited high positive environmental attitudes based on their responses to the relevant attitude items especially on items that related to adopting significant actions. Most of the items in the environmental behaviours component yielded considerably high mean scores which indicated a strong willingness on the part of the pre-service teachers to take pro-environmental behaviours. The findings also showed that there was no significant relationship between knowledge, attitudes and behaviours.
Faktor Kecerdasan Pelbagai dalam Pembentukan Profil Remaja
Authors: Ariffin Siti Rahayah , Md Zin Roseni Ariffin Arbaiyah , Nik Mohamed Nik Noralhuda
Published: August 2020

Kajian ini bertujuan mengenal pasti sumbangan faktor-faktor kecerdasan pelbagai (KP) terhadap lapan kecerdasan pelbagai yang dipelopori oleh Gardner. Kajian ini juga bertujuan meninjau perbezaan faktor-faktor kecerdasan pelbagai berdasarkan jantina, bangsa, kategori sekolah, aliran dan SES (Social Economic Status). Kajian ini telah dijalankan secara tinjauan dan dianalisa secara kuantitatif ke atas 511 pelajar dengan menggunakan instrument MyMICA 2006 (Malaysian Multiple Intelligence Check list for Adult 2006). Analisis regresi linear menunjukkan kecerdasan Visual Ruang memberi sumbangan paling tinggi iaitu 97.8% terhadap kecerdasan Logik Matematik manakala kecerdasan Verbal Linguistik pula memberi sumbangan paling rendah iaitu 22.2% terhadap kecerdasan Muzik. Melalui analisis MANOVA, antara dapatan yang diperoleh ialah terdapat perbezaan yang signifi kan berdasarkan kategori sekolah dalam dua kecerdasan pelbagai iaitu Verbal Linguistik (F = 25.11, p < 0.01) dan Intrapersonal (F = 14.85, p < 0.01). Terdapat juga perbezaan yang signifi kan antara pelajar Melayu dan bukan Melayu pada dua kecerdasan pelbagai iaitu Muzik (F = 12.82, p < 0.01) dan Kinestatik (F = 9.58, p < 0.01). Implikasi kajian menunjukkan guru dan pentadbir sekolah perlu peka terhadap kecerdasan pelbagai yang berbeza bagi setiap individu pelajar. Guru seharusnya mengguna sepenuhnya kemudahan prasarana sekolah untuk mencungkil kecerdasan ini bagi memaksimumkan prestasi pelajar.
Direct and Indirect Influence of HRM Practices on Employee Performance and Turnover Intention
Authors: Rajaratnam Sushila Devi
Published: August 2020

This study attempted to narrow the dearth in the literature with regard to the influence of human resource management (HRM) practices on employees. The study, using a sample of clerical front liners in service-based cooperatives in West Malaysia revealed that HRM practices (training and development, performance appraisal, communication and participation, and rewards) had a significant direct positive and indirect positive relationship with employee performance. The indirect relationship was mediated by affective organisational commitment. In contrast, HRM practices only had an indirect relationship with turnover intention, mediated by affective organisational commitment. Affective supervisory commitment did not mediate the relationship between HRM practices and employee performance nor the relationship between HRM practices and turnover intention. The results suggested that HRM practices can enhance employee performance directly as well as indirectly, through fostering affective organisational commitment. In addition, HRM practices can reduce turnover intention only indirectly through enhancing affective organisational commitment.
Developing Individual Willingness to Participate in Organisational Development: A Malaysian Case Study
Authors: Selamat Mohamad Hisyam , Abd. Wahab Muhammad Syahir , Mat Samsudin Mohd. Amir
Published: August 2020

Research has highlighted that organisational development (OD) is a complex issue as it requires the input of employees at all levels of an organisation. However, to obtain this is a challenge for organizations as the basic training and education offered by the organisations and experiences of the individuals on their own, and other factors such as fear and ignorance prevent such actions. For this purpose, other elements are also required. This research aims to identify and explain the usage of the elements that can encourage employees to contribute inputs necessary for OD. To achieve the aim, this research developed a conceptual framework based on the elements of understanding organisational roles, internal strengths, formal and informal discussion, and rational discourse. To illustrate the application of the framework in a real life setting, a case study approach that involved a large manufacturing organisation in Malaysia was employed. From this research, it was concluded that the future focus for the OD should be toward the development of staff members and creating suitable organisational culture and infrastructure so that knowledge sharing is promoted.
A Confirmatory Analysis of Zakah Compliance Behavioural Intention on Employment Income
Authors: Bidin Zainol , Md Idris Kamil
Published: August 2020

A confirmatory test of Ajzen and Fishbein’s (1980) theory of reasoned action using structural equation modeling was carried out to study the impact of zakah compliance intention toward employment income. This study had two objectives: 1) to examine the reliability and validity of all variables in the theory of reasoned action using confirmatory factor analysis (CFA), and 2) to determine the relationship between each variable of attitude and subjective norm (obtained from CFA) with zakah compliance intention on employment income. Based on 264 respondents, we used CFA structural equation modeling as the measurement model in measuring attitude, subjective norm, and intention. This study used decomposition of variable in the theory of reasoned action to analyse zakah compliance intention of zakah on employment income. The results of the study indicated that the goodness of fit model comprising attitude, subjective norm, and intention is better when CFA was used. Three components of attitude and two components of subjective norm constructs were found to achieve unidimensionality, and convergent validity and discriminant validity. Thus, this study supported the argument that attitude and subjective norm in the model of zakah on employment income compose of several components and provide good reliability and validity if each component is tested with CFA. Additionally, this study also supported the relationship between attitude and subjective norm with zakah compliance behavioural intention. Recommendations for practice and limitations of the study are also discussed.
Service Delivery System Practices in Malaysian Hotel Operations: An Exploratory Study
Authors: Razalli Mohd Rizal
Published: August 2020

A hotel’s service delivery system is unique because it produces products as well as services. Priorresearch in this area is still scarce especially in the context of the Malaysian service industry. Thispaper investigates the extent of service delivery system practices in Malaysia’s hotels. In doing so, aquestionnaire was sent to all 474 star-rated hotels in Malaysia. A response rate of 19% was received.By using factor analysis and descriptive statistics, the results indicated that the extent of hotel servicedelivery system could be measured by the following seven dimensions – new products/services, customerparticipation, hotel operations layout, push/pull orientation, level of standardisation, use of InformationTechnology (IT), and human resource specialisation. Furthermore, on each dimension, managers ofhotels perceived that their hotels had high introduction of products/services, high customer participationfor service adaptation, mixed operations layout, pull orientation, high standardisation of processes, high use of IT for cost reduction, and low human resource specialisation.
Performance Appraisal Decision and Cognitive Processing Model: A Case of Novice and Expert Raters in the Educational Organization
Authors: Ahmad Rusli , Ismail Azman , Abdullah Mohamad Madi
Published: August 2020

This paper explores rater (novice and expert) understanding of the decision-making process in the performance appraisal system (PAS) by looking at the cognitive processing model (CPM). Interviews were conducted using a semi-structured cognitive mapping protocol involving 22 Malaysian public school administrators and were analysed using key word analysis. The decision explorer software was used to map the thinking activities involved in the rater decision-making process. The findings revealed that raters recognised the CPM steps in their performance appraisal practice. The study also identified the differences between individual novice and expert raters’ CPM in terms of concept and complexity, and also an attempt was made to compare the CPM practised by the raters with that suggested in the research framework. Every cognitive map by the raters has its own uniqueness and represents raters capability to process relevant information involved during the performance appraisal decision-making process. This paper contributes to the body of knowledge by offering a new perspective to understanding performance rating by looking at the steps involved in CPM. The research also offered some insights to policy makers, practitioners, researchers, and scholars in order to undertake further research and analysis using the steps in the CPM in a new issue, context, and environment.
The Influence of Privacy and Trust on the Adoption of Internet Banking in Bangladesh
Authors: A. Ashraf Mohammad , D. Alam Mirza M. , I. Noor Muhammad S.
Published: August 2020

In Bangladesh, the expansion of Internet banking is beset with several infrastructural, institutional, and regulatory constraints. Despite the constraints, efforts by the Bangladesh Bank in modernizing the country’s payment system and commitment by the government in building ‘Digital Bangladesh’ have brought competition among the scheduled banks to improve banking services and rapidly adopt Internet banking on a wider scale. However, several opinion polls have revealed that many clients are found reluctant in adopting banking via the Internet because of their concerns about the privacy of the personal information they provide to online. Using the theory of planned behaviour as its theoretical basis, this study examined the relationships among beliefs about Internet privacy and trust, along with beliefs about perceived behavioural control and the expectations of important others and online banking behaviour. Data were collected from 327 university students. Analysis of the data indicates that beliefs about trust and privacy positively affect attitudes toward Internet banking, but attitude is found not to significantly affect Internet banking behaviour. Normative beliefs positively affect subjective norms which in turn affect Internet banking behaviour. Similarly, beliefs about self-efficacy regarding Internet banking positively affect perceived behavioural control, which in turn affects actual online banking behaviour.
Corporate Governance: Can Creditors Fit in with Companies’ Board of Directors?
Authors: Tsafe Bashir Mande , Ishak Zuaini , Md Idris Kamil
Published: August 2020

How do suppliers of finance make sure that firm managers enforce credit contracts, or do not invest in bad projects? This approach is missing in corporate governance research. To bridge the gap, we take steps towards developing a stakeholder perspective with the focus on examining the effects of creditor participation in a firm’s top decisions, in relation to board performance. Based on a sample of 154 questionnaire survey responses from Nigerian public firms, after relating all measured items to every construct in the statistical tests of exploratory factor analysis (EFA), we employed the use of confirmatory factor analysis (CFA) in a structural equation modelling (SEM) approach for an in-depth analysis to estimate how well the stakeholder model fits the data. Building upon the construct creditor participation, and based on the proposed theory, we confirmed three dimensions – protect risk projects, protect collateral, and enforce contracts – to be confirmed measures of the latent construct. Significant creditors such as banks interfering in the firm’s board, especially in major board decisions, can reduce the potentials of managers to engage in high-risk projects. This has significant positive effects on the board’s role performance. However, items in the two dimensions – protect collateral and enforce credit contracts show weak measurements after EFA. The consequences are a new research agenda for boards has been set. The agenda will focus on the suppliers of debt finance, as significant to the firms akin with their equity shareholders’ counterparts. This will create knowledge; reduce conflicts of interests, and exploitation; and ensure equitable distribution of firm value. The approach exposes firms to access more inclusive strategic inputs especially on important and less risky projects that will yield better margin and sustainable growth. This may stimulate further debates on other stakeholder researches that are vital to debt financiers and boards, thus becoming actionable for practitioners in decisions on projects.
Utilisation of Directors’ Remuneration in Tax Planning
Authors: Abdul Wahab Nor Shaipah , Che Pak Nur Azliani Haniza
Published: August 2020

Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues. Companies, in conducting tax planning, make use of several techniques to effectively minimise the tax burden, for example, profit sharing, income shifting and change of characteristics of income. Directors’ remuneration is also identified as a tax-reduction strategy. While increasing the wealth of the directors, higher directors’ remuneration expense reduces company taxable income and in turn raises company tax savings. This provides indications about the missing link between directors’ performance and pay. In fact, in Malaysia, this issue has been long debated by the public including academics. Despite this highlight, little attention has been given to the relationship between tax planning and directors’ remuneration. Therefore, this paper reports the results of this study’s focus of attention on whether tax planning activity is significantly related to directors’ remuneration expenses of non-financial Malaysian public-listed companies. The sample period of the study is from 2007 to 2009. The panel dataset is drawn from Data stream and hand-collected tax data from company annual reports. The results derived from the multivariate analyses highlight the extent of the relationship between tax planning and directors’ remuneration and thus enlighten the knowledge on the utilisation of directors’ remuneration as a strategy in tax planning. The results also highlight the policy and reporting implications to the authority.
Book Review Impression Management in the Workplace: Research, Theory and Practice
Authors: J. Dubrin Andrew , Harun Minah
Published: August 2020

A good comprehensive book is a rare find. If you are searching endlessly for a book that has it all, this is the one that presents every bit about impression management that one must know to get by in today’s world of advanced technology where everything is at our finger tips. The content covers from the most basic, that is, the meaning and nature of impression management (Chapter One), to the most complex yet a significant area that deals with the functional and dysfunctional consequences of impression management (Chapter Eleven).
Indian Women in Technology: An Empirical Analysis of Role Conflict
Authors: Aiswarya B. , Ramasundaram G.
Published: August 2020

An important issue that our society has been facing in the recent past is the changing work and family roles of Indian women. Woman, today, function within multiple roles simultaneously operating in both work and family domains as a mother, spouse, housekeeper, as well as maintaining full-time employment outside the home. The relationship between these dual roles has thus become a topic of interest among organizational researchers. This study deals with selected antecedents and their influence on the role conflict among Indian women in technology. A sample size of 598 Indian women in technology was taken for the study and the result shows the occurrence of work-family conflict. Three predominant factors that influence the work-family conflict time-dimension are work exhaustion, work thought interference and perceived workload in the order of merit.
Executives’ Fringe Benefits in Langkawi Hotels
Authors: Ahmad Rozila
Published: August 2020

An important element of human resources, compensation is an effective tool to attract and retain skilled employees. Despite its crucial importance the literature concerning executive compensation in the hotel industry is very few especially those focusing on fringe benefits. To fill the gap in the hotel human resources literature, this study assessed the level of fringe benefits provided to executives in the hotel industry. The purpose of this empirical study was to gain information regarding executives’ compensation in the industry. Stratified random sampling technique was used to ensure that the findings represented hotels of various star-ratings. A total of 250 questionnaires were distributed to the ratio of 6:3:4 to three-, four- and five-star hotels and 104 were returned. The findings revealed that there is a statistically significant difference in the fringe benefits given between three -, four - and five-star hotels, and the star rating of hotels positively correlates with the level of fringe benefits provided to hotel executives.
Evaluating the Fit of the Parent Company With Businesses to Develop Corporate Strategy (Case Study: Ikco Employees Cooperative)
Authors: Sobhanallahi Mohammadali , Aslibeigi Farzaneh , Rahmanseresht Hossein
Published: August 2020

Deciding business portfolio, investment approach, and parenting management style need to understand how the fit of the parent company and its business, and the degree of potential of value creation by the parent. So, it is important to measure the fitness. This research which analysed factors affecting the characteristics of business and the parent company, offers a model to measure fitness. The proposed model has been implemented in a holding company and its results can be used to develop corporate strategy.
RESEARCH NOTES Examining the Impact of Customer-To-Customer Interaction on Service Experiences: A Pilot Study
Authors: Rashid-Radha Jasmine Zea Raziah Radha , Lockwood Andrew , Nolan-Davis Eimear-Marie
Published: August 2020

This research focuses on how the design of backpacker hostels influences social interaction among guests and how this could enhance or spoil their service experience. There are opposing views on how different aspects of hostel design and services contribute towards guests’ evaluation of their hostel stay. On one hand, it is suggested that a hostel environment which encourages social interaction adds value to the service experience while on the other hand, an environment that offers extra privacy, such as en-suite bedrooms, is more valued. The present research therefore argues that some aspects of the hostel’s current design and core services may now be redundant for certain market segments of the hostel guest. Empirical evidence is needed to illustrate the extent to which hostels are providing the right design and services to meet the current requirements of their target market. At this stage of the research, a pilot study has been carried out using semi-structured interviews with individuals who have stayed in backpacker hostels. Using the Critical Incident Technique (CIT), respondents were asked to recall a specific incident where they had interacted with other hostel guests. Details about the environment in which the interaction took place, as well as how the respondents felt about the interaction, were asked during the interview. It is expected that the findings of this research will shed light on which aspects of a hostel’s design and guests’ interaction would contribute towards enhancing the service experience.
EC-92 and International Trade
Authors: Pharhizgari A. M.
Published: August 2020

Full execution of EG92 and its impact on intra-EC and international trade are investigated. Theoretical aspects of such integration are analyzed-and a model capturing the trade creation and the trade diversion effect of EC-92 is designed and empirically tested. The implications of the results in terms of intra­-EC trade and international trade are pointed out.
Export Marketing Behaviour of Resource-Based Firms in Malaysia
Authors: Mohamad Osman , Wheeler Colin N.
Published: August 2020

This article is concerned with the export market strategy adapted by manufacturers-exporters in resource- based industries. The characteristics, export performance and marketing strengths of firms adapting a market concentration strategy versus firms adapting a market diversification strategy are investigated. The results show that firms adopting a diversification strategy are larger, have more export experience and higher percentage of foreign equity participation, and achieved better export performance compared to firms adapting a market concentration strategy. The former also exhibits greater commitment to exporting and are significantly different from the latter as regards to sources of marketing competitive strengths.
Transnational Management-Consulting Firms in Thailand and ASEAN
Authors: Hussain Qadeer , Mirza Hafiz
Published: August 2020

The expansion and global role of management consulting services have become a topic of some interest in the context of the internationalization of services. The objectives, motivations, and strategies of Transnational Management-Consulting Firms (TMCFs) in the Thai market is the core subject of this paper. In addition, this paper presents performance and operational aspects of TMCFs in Thailand. Since TMCFs may enter foreign markets through a number of entry modes, their entry mode preferences in this market are analyzed in the context of their objectives, and local and regional conditions. This analysis is based on a recently completed interview-based survey of TMCFs in Thailand and is therefore a timely examination of a crucial subject—especially given the ongoing debate about "Services and Development". Firm, home and host-country related and international factors are separately identified and their interactions discussed. The future prospects for TMCFs in Thailand and ASEAN are also discussed.
Profit, Entry and Changes in Concentration: The Case of the Malaysian Food Manufacturing Sector
Authors: Mohamad Mohamad-Hanapi
Published: August 2020

One of the major concerns of the body of economic analyses surrounding the theory of the firm is whether the profit behavior of oligopolistic industries differs from that of competitive industries. Theory suggest that where small groups of sellers accounts for a substantial proportion of an industry’s output, the recognition of mutual interdependence will result years significant progress has been made in developing a theoretical model to explain concentrating impact among consumer goods industries, and a number of empirical studies have been carried out to test the hypotheses which have been advanced. The findings however, are not conclusive. The work of Ekelund and Maurice (1969) has shown that concentration has no effect on profitability. Mann, Henning and Meehan (1967) on the other hand contended that the two are intimately connected. Similar findings were recorded in the work of Comanor and Wilson (1967) as well as that of Collins and Preston (1969).
Does Global Financial Crisis Integrate the Regional Market in Asia More Strongly?
Authors: Vyas Iti , Mishra Alok Kumar
Published: August 2020

The aim of this paper is to analyze whether the worldwide financial crisis integrates the regional markets in Asia more strongly. Secondly, it is also to examine whether the integration of regional markets in Asia necessarily leads to a weak form of market efficiency. To examine this we have considered the different broad based and liquid stock indices such as the Sensex and BSE 100 from the Bombay Stock Exchange; the S&P CNX Nifty from the National Stock Exchange, representing India; the Hang Seng Index from the Hong Kong Stock Exchange, representing China; the Kuala Lumpur Composite Index (KLSE), Bursa Malaysia representing Malaysia; the Nikkei 225 from the Tokyo Stock Exchange representing Japan, and the Straits Times Index (STI) from the Singapore Exchange representing Singapore. The study considered the daily data spanning from 4th January 1994 to 2nd May 2012. The full sample period was split into three forms such as the whole sample, the Global financial crisis and the post global financial crisis. The short term interaction was studied by using Toda Yamamoto’s procedure of Granger’s Causality in VAR Block Exogenity form and the long run equilibrium relationship was tested by applying the Johansen Maximum Likelihood procedure. And so the paper explored the possible, integrating relationship at the volatility level among the regional stock indices by applying the ARCH school of models. Finally, the Random Walk Hypothesis was tested by employing the Chow-Denning (1993) and the Lo and Mackinlay (1988) multiple variance ratio test to examine the efficiency of the market. The major findings of the study indicated that the worldwide financial crisis integrates the regional markets in Asia more strongly in the short term from 2007 onwards. There is no long run equilibrium relationship among the regional stock markets. The study also found that the integration of the financial market does not necessarily contribute to market efficiency.
The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria
Authors: Usman Aliyu Baba , Amran Noor Afza , Shaari Hasnah
Published: August 2020

This study investigates the influence of corporate governance mechanisms on the valuation of other comprehensive income in Nigeria. The sample of this study consists of 327 firm-year observations comprising of 117 firms listed on the Nigerian Stock Exchange for the period of 2010 to 2014. The findings reveal that there is a positive influence of corporate governance mechanism on the investors’ pricing of other comprehensive income. Findings show that for firms with weak governance mechanisms, other comprehensive income is value relevant, but is more significantly priced for strong governance firms. This study finds a similar result when other comprehensive income interact with individual elements of corporate governance factor. Therefore, corporate governance mitigates reliability concerns associated with fair value earnings, agency cost will be minimised and investors are more likely to view other comprehensive income as more value relevant. It is therefore recommended that reporting entities should pursue best corporate governance practices in order to enhance investors’ confidence in the reliability of other comprehensive income.
Adoption of Circular Economy for A Sustainable Solid Waste Management System in Malaysia
Authors: Zainal Mohd Saiful Anuar , Abas Zakaria
Published: August 2020

The purposes of this study are to address the current solid waste management (SWM) issues and to evaluate the best available practices that can be adopted to develop a holistic, integrated, effective and a sustainable SWM system in Malaysia. The idea is to analyze and to evaluate the weaknesses of the current practice of “extract-make-use-dispose” linear economic (LE) model that causes depletion of natural resources, massive increase in the generation of solid waste, severe degradation of the environment and a substantial cost to manage. These results will be synthesized to establish critical gaps to benchmark against the new economic model of a circular economy (CE) that works on a closed-loop system of reducing, reuse and recycle (3R). CE aims to efficiently utilize the resources to allow for maximum reuse through refurbishment, remanufacturing and recycling which will minimize the wastages for disposal. This study employs a literature review to identify relevant practices of a circular business model that can potentially be adopted, a life-cycle (LC) analysis to assess the environmental impacts and a study on waste characteristic and its composition to determine the waste fraction and the amount of energy contained in the solid waste. This paper gives an insight into the possibility of embracing the concept of a CE alongside with a suitable treatment and disposal technologies to develop a sustainable SWM system in Malaysia. This holistic approach would able to minimize the waste through waste prevention, to maximize the economic return through reuse, recycle and recovery, to give the protection to the environment and to improve the quality of life.
Mediating Entrepreneurial Creativity – The Effect of Human Resource Practices on Innovation
Authors: Noor Juliansyah , Alhabshy Musa Alkadhim , Bin Yaacob Mohd Rafi
Published: August 2020

This research aims to evaluate the link between human resource practices (HRPs) and innovation with mediating effect of entrepreneurial creativity. This research uses the hierarchical analysis to examine data collected from entrepreneurs running 172 small and medium enterprises. The results show that (a) HRPs have a positive and significant effect on entrepreneurial creativity; (b) HRPs have statistically significant impact on innovation. These results provide empirical evidence that entrepreneurial creativity mediates the relationship between HRPs and innovation. Also, the findings provide evidence that the mediating role of entrepreneurial creativity causes improving employees' innovation. Also, the findings provide evidence that the mediating role of entrepreneurial creativity cause improving employees' innovation. By providing a cross-sectional examination of our model, we showed that HRPs and entrepreneurial creativity are of essence in shaping an innovative context. A comprehensive view on the triggers and outcomes of entrepreneurial creativity and innovation are needed, as the traditional unidirectional cause-effect rationale short in explaining how these concepts relate to one another and to entrepreneur experiences of HRPs.
IS THE EFFICIENCY OF BANKS DEGENERATING DUE TO THE MOUNTING OF NON-PERFORMING ASSETS? AN EMPIRICAL INVESTIGATION USING DEA
Authors: Maity Sudarshan , Sahu Tarak Nath
Published: August 2020

Indian banking system is saddled with bad loans which have resulted in huge losses. Profitability remains a concern due to the rise of NPAs. Investors should not expect high reporting profits from banks due to the ascending provision of the NPAs. Banks are not performing well and they may not be much efficient due to the rise of NPAs daily. Using data envelopment analysis, the present study intends to assess technical efficiency of banks. As the requirement of homogeneity is fulfilled, the input oriented CCR model is applied. The study finds that the number of efficient banks has shortened and the average overall technical efficiency of selected banks moves downward throughout the study period. It also reveals that the inefficiency is mostly due to the upward trend of NPAs. Asset quality plays the most crucial role toward the performance of banking sector. Thus, banks and regulators should control the upward trend of NPAs to enhance the efficiency level.
Multi Layer Perceptron Modelling in the Housing Market
Authors: Ku Mahamud Ku Ruhana , Abu Bakar Azuraliza , Md. Norwawi Norita
Published: August 2020

The study examines the use of multi layer perception network (MLP) in predicting the price of terrace houses in Kuala Lumpur (KL). Nine factors that significantly influence the price were used in this attempt. Housing data from 1994 to 1996 were presented to the network for training. Tested results from the model obtained for various years were compared using regression analysis. The study provides the predictive ability of the trained MLP model that can be used as an alternative predictor in real estate analysis.
Audit Committee Effectiveness Among Malaysian Listed Companies
Authors: Abdullah Shamsul Nahar , Ku Ismail Ku Nor Izah
Published: August 2020

This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs. The present study postulated that percentage of external directors on audit committee interacted with the presence of an accountant on audit committee and with the number of years an audit committee in existence, respectively, to influence audit committee effectiveness. The study also posited that the interaction of the presence of an accountant on audit committee and the number of years an audit committee in existence positively and significantly influenced audit committee effectiveness. Addition. ally, the roles of leadership structure, audit committee chairman, and a firm's size on audit committee effectiveness were also investigated. Using a multiple regression from a sample consisting the Kuala Lumpur Stock Exchange listed companies, results showed that only a firm's size significantly influenced audit committee effectiveness in the predicted direction. Other variables, on the other hand, did not show any significant influence on audit committee effectiveness.
Accounting Standards Compliance and Comparability of Measurement Practices: The Case of Malaysian General Insurers
Authors: Ku Ismail Ku Nor Izah , Abdullah Shamsul Nahar
Published: August 2020

This study determines the extent of compliance level of Malaysian general insurers towards the requirements stipulated in MAS 3 (Malaysian Accounting Standard No.3: Accounting for General Insurance Business) and GPI (Guidelines on Accounting for Insurance Business, JPI/GPI 3), and subsequently determines the comparability of relevant measurement practices outlined in the Standards and Guidelines. Data from the annual reports of 35 insurers were gathered and 18 measurement practices were examined in the study. The Herfindahl index (known as H-index) was employed in measuring the comparability of measurement practices. Except for the accrual of dividends, results suggest that the compliance level of companies towards most of the other items were high. Nevertheless, results on comparability of measurement practices were rather mixed, having H-indices ranging from a low score of 0.47 to a perfect score of 1.
Pencukaian Malaysia - Pentad biran, Penaksiran dan Pematuhan Cukai
Authors: Kasipillai Jeyapalan , Mohd. Hanefah Mustafa
Published: August 2020

ook Review   Title                       Pencukaian Malaysia - Pentad biran, Penaksiran dan Pematuhan Cukai   Author Jeyapalan Kasipillai & Mustafa Mohd. Hanefah Universiti Putra Malaysia Press   Total Pages 249   ISBN 983-9319-40-X   Reviewer Ho Juan Keng Faculty of accounting Universiti Teknologi Mara (UiTM), Malaysia
The Importance of Non-Technical Skills in Accounting Graduates
Authors: Ismail Noor Azizi , Elham Faisol , Abdul Manaf Kamarul Bahrain
Published: August 2020

The purpose of this study is to look at the quality issue from the perspective of one of the most important customers of higher education institutions-employers that hire the accounting graduates. Specifically, this study determines how well skill requirements match skill preparedness of accounting graduates. Results re­vealed that. five most important non-technical skills required by employers were the ability to perform assigned tasks, having initiative, teamwork, computer literacy, and problem solving. Employers, however; perceived that higher education institutions do not seem to prepare accounting graduates with all the skills required. The majority of employers agree that quality differences exists between accounting graduates ,from public and pri­vate institutions, and accounting graduates with and without professional qualifications. Finally, the study highlights suggestions to improve the quality of accounting graduates, and also recommendations for future research.
Exchanges Between Residents and Tourism Development
Authors: Kayat Kalsom , Propst Dennis D.
Published: August 2020

This qualitative study focused on utilizing a combination of social exchange and power theories to explain exchanges that occur between residents of Langkawi and tourism development on the island. The guiding question for this inquiry was "what role does power play in social exchanges that occur between residents and tourism development?" Findings revealed that social exchange is useful in examining residents' attitudes towards tourism as residents indeed based their attitudes on the evaluation of the returns that they receive from the exchanges. More importantly, the findings indicated that residents' general values, their dependence on tourism, and their ability and willingness to adapt moderated the influence of power an residents' evaluation of tourism impacts.
Residents’ Attitudes toward Impacts of Tourism: A Case Study of Langkawi, Malaysia
Authors: Mohd. Shariff Nurhazani , Tahir Shaharuddin
Published: August 2020

This paper presents findings from a study that was undertaken to investigate residents’ attitudes toward the impacts of tourism in Langkawi Island, Malaysia. In order to gain reliable results for the use of Langkawi policy makers and tourism planners, a standardized instrument for measuring residents’ attitude was developed and used in the study. The findings revealed that residents tend to perceive impacts that benefit them as positive impacts of tourism. The findings also indicated that residents tend to perceive impacts of tourism, either positively or negatively depending on how much they would affect their personal lives. The more dependent they were on the positive impacts of tourism, the more supportive they were toward tourism development. Thus, the findings do not support Doxey’s Irridex Model. Finally, the study suggested that for a long-term purpose of achieving sustainable tourism development, Langkawi tourism planners and policy makers should conduct several campaigns and tourism workshops for the residents. Accordingly, this would gain residents support for tourism development on the island.