...A B C not applicable QC5. NOMINATE “THE BEST” COMPARATOR JOURNAL (journal from the ABDC 2010 list that is most similar in research quality): ASIAN REVIEW OF ACCOUNTING QC6. JOURNAL INFORMATION Editor’s Name: PROF. DR NORMAH OMAR Web Address: http://ari.uitm.edu.my/mar.html Institution: UNIVERSITI TEKNOLOGI MARA NATURE OF SUBMISSION QC7. Primary submitter type (tick one box only) Higher Education Institutional Submission (e.g. formal submission from Business Faculty/School) Peak Body Submission (e.g. AFAANZ, ANZAM) Individual Submission QC8. Primary submitter: PROF. DR SARDAR M. N. ISLAM Institutional Affiliation: Professor of Business, Economics and Finance; College fo Business, Victoria University, Australia QC9. Are there other signatories to this submission? Yes No If yes, how many signatories are there...
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...Reproduced from Federal-State Relations in Sabah, Malaysia: The Berjaya Administration, 1976-85 by Regina Lim (Singapore: Institute of Southeast Asian Studies, 2008). This version was obtained electronically direct from the publisher on condition that copyright is not infringed. No part of this publication may be reproduced without the prior permission of the Institute of Southeast Asian Studies. Individual articles are available at < http://bookshop.iseas.edu.sg > REFERENCES Abinales, Patricio N. Making Mindanao: Cotabato and Davao in the Formation of the Philippine Nation-state. Quezon City: Ateneo de Manila University Press, 2000. Abinales, Patricio N. and Donna J. Amoroso. State and Society in the Philippines. Lanham, M.D.: Rowman and Littlefield, 2005. Ahmad Ibrahim. “The Administration of Muslim Law Enactment, Sabah, 1977 (No. 15 of 1977)”. Journal of Malaysian and Comparative Law 5, no. 2 (1978): 359–62. Andaya, Barbara W. “Cash Cropping and Upstream-downstream Tensions: The Case of Jambi in the Seventeenth and Eighteenth Centuries”. In Southeast Asia in the Early Modern Era: Trade, Power, and Belief, edited by Anthony Reid. Ithaca, N.Y.: Cornell University Press, 1993. Baker, M. H. Sabah: The First Ten Years as a Colony. Kuala Lumpur: Malaysia Publishing House, 1965. Black, Ian. “The Ending of Brunei Rule in Sabah, 1878–1902”. Journal of the Malayan Branch of the Royal Asiatic Society 41, no. 2 (1968): 176–92. ———. A Gambling Style of Government:...
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...of Accountancy, UiTM and needed to be completed in 6 months before completing their study. By undergoing practical training, student will be placed in government or private sector, where they will be given opportunity to learn and adapt the real working environment. Besides, the practical training will increase and develop students’ communication skills, management skills and other skills which will benefit their daily life and future career. 2.0 ORGANIZATION BACKGROUND AND STRUCTURE Khairuddin Hasyudeen & Razi (KHR) is a member of the Malaysian Institute of Accountant. It is a chartered accounting firm that has established its practice since 1992. Its vision is ‘to be the preferred business advisor in enterprise value enhancement’ and holds a mission of ‘linking strategy to value’. The firm is a medium sized audit firm in Malaysia and provides many services that focus in the area of taxation, auditing and assurance services, as well as other services such as enterprise risk management and internal audit. KHR operates from 4 strategically located offices in Malaysia with its headquarter in Kuala Lumpur and 3 other branches in Kota Bharu, Alor Setar and Melaka with core staffs strength of about 80 people. Ahmad Khairuddin bin Mat Salleh is one of the founders and partners of Khairuddin Hasyudeen & Razi. He is an accountancy graduate from Universiti Kebangsaan Malaysia and presently, a member of the Malaysian Institute of Accountants (MIA) and CPA Australia...
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...ISSN : 2278 – 1021 International Journal of Advanced Research in Computer and Communication Engineering Vol. 1, Issue 3, May 2012 CHALLENGES OF SECURITY, PROTECTION AND TRUST ON E-COMMERCE: A CASE OF ONLINE PURCHASING IN LIBYA Abdulghader.A.Ahmed.Moftah1,Siti Norul Huda Sheikh Abdullah2,Hadya.S.Hawedi3 Center of Artificial Intelligence Technology, Faculty of Information Science and Technology, Universiti Kebangsaan Malaysia (UKM) 1, 2 Center of System Science, Faculty of Computer and Mathematical Science ,Universiti Teknologi MARA (UiTM) Malaysia . 3 ABSTRACT : E-commerce is a successful business-based innovation via internet. This form of business transaction strategy offers many opportunities for growth in business and marketing services in various aspects. Online shopping is an intermediary mode between marketers or sellers to the end user or the consumers. Nature of online transaction in Libya is constrained by instability resulting from insecurity, unprotected transaction as well as trust. Online shopping could become predominant source of shopping method, if the barriers associated with insecurity, trust and customer’s protection are tackled. Owing to the significance of e-commerce towards Libyan economic growth, this paper highlights the limitations associated with e-commerce transaction in Libya and proposes relevant steps towards overcoming these constrains. Relevance of integrating e-commerce in Libyan economic system is discussed with. Keywords: E-commerce...
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...CAREER GUIDANCE AND COUNSELLING IN MALAYSIA: DEVELOPMENT AND TRENDS Assoc. Prof. Dr. Quek Ai Hwa University of Malaya Career Guidance and Counselling in Malaysia: Development and Trends Assoc. Prof. Dr. Quek Ai Hwa Education Faculty, University of Malaya Kuala Lumpur, Malaysia Abstract This paper extends a comprehensive presentation of career guidance and counselling in Malaysia by addressing development and trends, which may have implications for Asian counsellors. Attention is drawn on career guidance development in Malaysia which spanned over four decades of practice starting with its introduction into the educational system and progressing as a social service in the Malaysian society. Discussion proceeds onto the modernity impact of society on career guidance together with reviewing factors like policy legislation aimed at legitimising counselling practice including career counselling to-date in Malaysia. Given the prevalence of information technology (IT) and rapid changes in labour market conditions (including work culture as well as structure) brought about by science and technology (S&T) in many Asian countries including Malaysia, it is relevant to discuss some of the challenges to Asian career counsellors in general and with special reference to Malaysian counterparts. These challenges include preparedness of counsellors to handle career cases in societies which are in transition from production oriented to technology...
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...as a Communication Device in Conversation Kamisah Ariffin Universiti Teknologi MARA Malaysia Shameem Rafik-Galea Universiti Putra Malaysia Abstract Like in other multilingual contexts, code-switching has gained a foothold as a verbal mode of communication among Malaysian bilingual speakers. It occurs in both formal and informal contexts of communication. Empirical research has shown that the practice of alternating or mixing languages is not only common, but serves important communication strategies (Heller, 1992; Myers-Scotton, 1992). This study examines the purposes of code-switching and how it is used to achieve the speakers’ communicative intents in Bahasa Melayu (BM)-English bilingual conversations Data were collected through audio-recording of speakers’ speech during organizational training sessions. The data were analyzed according to the situations that triggered the code-switching. The findings show that speakers employed code-switching to organize, enhance and enrich their speech. Keywords: code-switching, discourse functions, communication device Introduction Code-switching, which may be defined as the alternation between two or more languages in a speaker’s speech, occurs naturally in the scheme of bilinguality. Studies have reported that code-switching often happened subconsciously; ‘people may not be aware that they have switched, or be able to report, following a conversation, which code they used for a particular topic’ (Wardaugh, 1998...
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...Table of Contents 1.0 Abstract 2 2.0 Introduction 3 3.0 Objective of the case-study 5 4.0 Literature Review 6 4.1 The Corporate Kitchen 6 4.2 Recipe 7 4.3 Finished dish 7 5.0 Result and discussion 8 5.1 MEMSTECH 8 Enter the corporate kitchen 8 The cooking recipes. 14 The finished dish 15 6.0 Conclusion 17 Appendix 18 Bibliography 19 Abstract Financial statement fraud is a very costly type of fraud and has a significant financial impact on the company businesses and also individuals, as well as influence investor confidence in the markets. In this project, our group will going to present on a case study in Financial Statement Fraud by a company that we choose. First of all, in this report we will investigate on our background of the Case Study Company which is MEMS TECHNOLOGY BHD. In the case study, we will determine the current status of the company and how the financial statement fraud will give impact to the organization by referring to the company’s annual report 2009. Hence, in this report we will give some practical guide on the different schemes and components that are used for detection on the Financial Statement Fraud that might be probably incurred in the company annual report 2009. 2.0 Introduction Financial reporting frauds and earnings manipulation have attracted high profile attention recently. The generally accepted definition of the financial statement fraud is the deliberate...
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...(International Conference on Challenges and Prospects in Teacher Education, Concorde Hotel Shah Alam 1 16 & 17 July 2001) The Using of Model Context. Input, Process and Products (CIPP) In Learning Programs Assessment. AZIZI HJ. YAHAYA Ph.D Jabatan Pendidikan Asas Fakulti Pendidikan Universiti Teknologi Malaysia Skudai, Johor. ABSTACT: Assessment is one process to determine problem, choose relevant information, and collect and analyze information to report useful summary to decision maker. Evaluation model discussed in this topic was CIPP Stufflebeam’s model. CIPP assessment's model selected because his effectiveness to get revenue formative and summative and to find decision and problem-solving ability. CIPP assessment's model may be made assessment whether before, during or after the project conducted. This very different with Stake's approach assume that researcher may make level current study implementation or during the programme running. CIPP assessment's model also be formed to satisfy programme mastermind and administration not just filling individual ' wish. Lastly CIPP is not designed to prove a decision but act as to improve where information derivative later can be made as a guide to planning something programme. Introduction Assessment is one continuous process to determine method proposed applies in lesson by teachers and at the same time supervisor can give guidance and guide to them to overcome the shortage that exists. The assessment questionnaire and interview...
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...INTERNATIONAL ISLAMIC UNIVERSITY OF MALAYSIA KULIYYAH OF ECONOMICS & MANAGEMENT SCIENCES (KENMS) DEPARTMENT OF ACCOUNTING ACC 4563: ZAKAT ACCOUNTING THE PRIORITY OF DISTRIBUTING THE ZAKAT AMOUNT TO THE EIGHT BENEFICIARIES BASED ON FOUR PHASES (4 FASA) Lecturer’s Name: ASSOC. PROF. DR. SITI NORMALA SHEIKH OBID Prepared By: ABDUL HADI BIN MOHAMAD, 0813783 MUHAMMAD AZFAR BIN KAMAR RUDDIN, 0811067 MOHD. ZAE’EM KHAN BIN MOHAMAD AZLAN, 0621747 Section No: 1 ABSTRACT This paper aims to study the distribution of zakat during the Prophet, companion, khalifah and contemporary time, and examine the priority among eight asnaf in distributing the zakat amount. The study was conducted by analyzing secondary data including books, journal, and article. The study revealed that effective and efficient of zakat administration including method and ways of distribution of zakat become important indicator on the successful Islamic era. Misused of zakat fund had leaded previous khalifah reign stumble. (Keyword: Prophet, khalifah, companion, contemporary time, zakat administration, eight asnaf) TABLE OF CONTENTS CONTENT | PAGE | Chapter 1: Introduction | | 1.1 Study of Background | | 1.2 Research Questions | | 1.3 Research Objectives | | Chapter 2: Literature Review | | Chapter 3: Methodology | | Chapter 4: Findings and Discussions | | Chapter 5: Conclusion | | 5.1 Summary and Implications | | 5.2 Limitations | | References |...
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...Jurnal £kollomi Malaysia 35 (2001) 61 - 68 Interest Rate and Loan Supply: Islamic Versus Conventional Banking System Liza Marwati Mohd Yusoff Aisyah Abdul Rahman Norazlan Alias ABSTRACT This paper attempts to explore the effect of interest rate 011 loan supply of Islamic banking alld Convemional banking system. The analysis segregated the Islamic and COllvellfional banking system imo commercial bank, finance company alld merchant bank. Overnight alld 3 month Klibor are llsed as interest proxy. Unit root test, Granger Causality test, Akaike Information Criterion and Regression analysist are IIsed in the study. The results of Granger Causality test indicate that the growth of overnight Klibor ca uses changes in the growth of Islamic and Conventional loan of Mercham Banks significantly and from the regression analysis, it is confirm that Islamic and Conventional loan growth of merchant bank are significantly positive related to overnight Klibor. INTRODUCTION The additional amo}Int a borrower pays a lender, over and above the borrowed sum (principal) is commonl y called interest. This interest depends on the size of the principal and the length of time the borrower takes to repay the principal and interest. For this reason, and for computational convenience, interest is usually expressed in terms of percentage per annum and is called the rate of interest. In banks there are three players. The players are the bank, the depositor and the borrower. The depositor places...
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...Journal of Advanced Management Science Vol. 2, No. 1, March 2014 The Determinants of Gold Prices in Malaysia Siti Nurulhuda Ibrahim, Nurul Izzat Kamaruddin, and Rahayu Hasan Universiti Teknologi MARA, Bandaraya Melaka, Malaysia Email: {Sitinur304, nrl_izzat, rahayuhasan} @bdrmelaka.uitm.edu.my Abstract—This paper analysed factors that affecting the prices of gold in Malaysia. The study used Multiple Linear Regression Model to determined significant relationship between dependent and independent variables, covering data for 10 years period which are from 2003 until 2012. The researcher used three independent variables that affect the prices of gold which are crude oil prices, inflation rates and exchange rates. The empirical results have found there is negatively significant relationship between inflation rates and exchange rates on gold prices, while a crude oil price is positively significant. The results of the study are valuable for both academic and investor. Index Terms—determinant, gold prices, crude oil prices, inflation rates, exchange rates price and sell it at high price later on. Thus, this is why the factors that affect the gold price must be determined so that people may estimate the timing to buy, hold or sell the gold. This study is made to seek the proofs for the possible factors that affect the gold price in Malaysia. From this research, the most important or most influence factor can also be determined. Simply put, the findings for this research will bring...
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...Asian Social Science; Vol. 9, No. 11; 2013 ISSN 1911-2017 E-ISSN 1911-2025 Published by Canadian Center of Science and Education Elements of Compliance Costs: Lesson from Malaysian Companies towards Goods and Services Tax (GST) Mohd Rizal Palil1, Rosiati Ramli1, Ahmad Fariq Mustapha1 & Norul Syuhada Abu Hassan1 1 School of Accounting, University Kebangsaan Malaysia, Malaysia Correspondence: Mohd Rizal Palil, School of Accounting, Faculty of Economics and Management, University Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia. E-mail: mr_palil@ukm.my Received: May 6, 2013 Accepted: June 20, 2013 Online Published: August 30, 2013 doi:10.5539/ass.v9n11p135 Abstract URL: http://dx.doi.org/10.5539/ass.v9n11p135 Various parties including academics, professionals and the society (the potential GST payers) are arguing about the introduction of GST in Malaysia. Goods and Services Tax (GST) or Value Added Tax (VAT) is a consumption tax imposed on the sale of goods and services. The Malaysian government introduce this potential tax mechanism, in order to increase the existing tax bracket and replacing the long-implemented service and sales taxes. With the introduction of GST, the Malaysian government felt it would provide them with the prospect to reduce the rates of individual and corporate income tax. However, do all companies particularly small and medium enterprises (Companies) ready to adopt the systems efficiently? If they could adopt the system, how much their...
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...SOUTHEAST ASIA ISLAMIC STUDIES AND ISLAMIC EDUCATION i ii IN CONTEMPORARY SOUTHEAST ASIA ISLAMIC STUDIES AND ISLAMIC EDUCATION Editors KAMARUZZAMAN BUSTAMAM-AHMAD PATRICK JORY YAYASAN ILMUWAN iii Perpustakaan Negara Malaysia Cataloguing-In-Publication Data Islamic studies and Islamic education in contemporary Southeast Asia / editors: Kamaruzzaman Bustamam-Ahmad, Patrick Jory ISBN 978-983-44372-3-7 (pbk.) 1. Islamic religious education--Southeast Asia. 2. Islam--Education--Southeast Asia. I. Kamaruzzaman Bustamam-Ahmad. II. Jory, Patrick. 297.77 First Printed 2011 © 2011 Kamaruzzaman Bustamam-Ahmad & Patrick Jory Publisher: Yayasan Ilmuwan D-0-3A, Setiawangsa Business Suites, Taman Setiawangsa, 54200 Kuala Lumpur, Malaysia. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means – for example, electronic, photocopy, recording – without prior written permission of the publisher. The only exception is brief quotations in printed review. The opinions expressed in this publication is the personal views of the authors, and do not necessary reflect the opinion of the publisher. Layout and cover design: Font: Font size: Printer: Hafizuldin bin Satar Goudy Old Style 11 pt Gemilang Press Sdn Bhd iv ACKNOWLEDGEMENTS T his book grew out of a three-day workshop jointly held by the Regional Studies Program, Walailak University, and the Department of Cross-Cultural...
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...Universiti Kebangsaan Malaysia Graduate School of Business COURSE NAME: STRATEGY AND COMPETITIVENSS (SEMESTER 2014/2015) COURSE CODE: ZCZB6523 (SET 5) CREDIT: 3 HOURS TRIMESTER: 7th FEB 2015 The course starts on 7th February 2015. The first class will be a full lecture session. The subsequent classes will require groups (of two students) to make their respective presentations on their selected company. Most classes are on Saturdays from 8.30 -11.30 am 1.0 COURSE OBJECTIVES and LEARNING OUCOMES: This course focuses on some of the important elements of strategic management. It will concentrate on strategy development and competitive advantage. It is consciously designed to highlight the significant emerging trends in strategic management. The course provides students with a practical approach to the formulation and implementation of corporate, business, and functional strategies. The course is also meant to give graduate students the skill to derive strategies rationally for the organizations that they are currently working for or have chosen for their analysis. There are no strategic decisions that are perfect under the current turbulent business environment. Therefore, a rational approach to strategic decision-making is deemed most appropriate. However, the strategy developed may not survive in its original form upon execution. Accordingly, these strategies have to be adjusted to meet the current challenges. Emergent strategies that were unplanned...
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...inequality. Specifically, the paper provides a comprehensive quantitative review of the extant econometrics literature through a meta-regression analysis of 64 empirical studies that collectively report 868 estimates of the effects of education on inequality. We find that education affects the two tails of the distribution of incomes; it reduces the income share of top earners and increases the share of the bottom earners, but has no effect on the share of the middle class. Inequality in education widens income inequality. Education has a larger negative effect on inequality in Africa. The heterogeneity in reported estimates can be largely explained by differences in the specification of the econometric model. JEL Codes: I24, C01 Keywords: Education, inequality, meta-regression analysis Number of words: 12,683 * Corresponding author. Abdullah: Universiti Teknologi Mara Sarawak Campus, Malaysia and PhD Candidate Deakin University, ajabd@deakin.edu.au Doucouliagos: School of Accounting, Economic and Finance, Deakin University, douc@deakin.edu.au Manning: School of Accounting, Economic and Finance, Deakin University, elizabem@deakin.edu.au 1 Education and Income Inequality: A Meta-Regression Analysis 1. Introduction Income inequality is a critically important social, political and economic issue in the study of economic development. Inequality can affect economic growth and development and it can impact upon political stability and class and ethnic tensions.1 The empirical...
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