...From a global perspective, Malaysia has made considerable headway in environmental issues compared to other countries. In the 2010 Environmental Performance Index Malaysia ranked 54th out of 163 examined countries and performed better than countries like Poland, the US or Belgium in addressing environmental challenges. Despite a relatively positive environmental record, the country faces a number of problems such as deforestation, pollution of inland and marine waters, soil and coastal erosion, overfishing and coral reef destruction, along with air pollution and the disposal of hazardous and communal waste due to the rapid economic growth and industrialization in the past decade. The most prominent at the moment are considered to be air pollution from industrial emissions, solid waste management, ensuring longterm sustainability of the water supply and sewerage services and overall improvements of energy efficiency to re-establish a clean Malaysia. Malaysia has realized that investing in environmental protection is becoming increasingly important. Therefore, environmental awareness is building up. Under the 9th Malaysian Plan (2006-2010), the Malaysian government had placed emphasis on preventive measures to mitigate and minimise negative environmental effects at source, to intensify conservation efforts and to ensure a sustainable development of both exhaustible and the renewable energy resources. There are industries which still require large efforts to be...
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...Transportation in Malaysia INTRODUCTION The purpose of this paper is to define the transportation system and its assets in Malaysia providing a brief history of the country’s transportation and examine the different means through which passengers and goods are moved from one place to another with emphasis on technology development and its overall impact on transportation. The paper will also explore the Malaysian culture looking at the origin of multiculturalism and how its broad acceptance has contributed to a better atmosphere of harmony resulting into a peaceful practice of desired religions. Further, the paper will analyze the role of government in the area of education, and the impact of technology on Malaysian culture in general. Finally, the paper will describe the moral and ethical issues associated with technology and how Malaysia addresses them. History of Malaysia’s transportation system The gateway to any society is better transportation and Malaysia is a country that has been improving on its transportation beginnings. Understanding the definition of the transportation system will provide clarity of the different system designs, structures, and capabilities set in place to meet specific transportation needs of the Malaysian people whether it is by land, air, and water. Asianinfo.org states “Malaysia’s road system, which was begun during British colonization, is extensive and covers about 63,455km.” The road systems length spans 39,429...
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...Advanced Taxation (Malaysia) Monday 6 June 2011 Time allowed Reading and planning: Writing: 15 minutes 3 hours This paper is divided into two sections: Section A – BOTH questions are compulsory and MUST be attempted Section B – TWO questions ONLY to be attempted Tax rates and allowances are on pages 2–4 Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Paper P6 (MYS) Professional Level – Options Module SUPPLEMENTARY INSTRUCTIONS 1. 2. 3. 4. You should assume that the tax rates and allowances shown below will continue to apply for the foreseeable future. Calculations and workings should be made to the nearest RM. All apportionments should be made to the nearest whole month. All workings should be shown. TAX RATES AND ALLOWANCES The following tax rates, allowances and values are to be used in answering the questions. Income tax rates Resident individual Chargeable income Band RM 2,500 2,500 15,000 15,000 15,000 20,000 30,000 Excess Tax payable Rate Cumulative % RM 10 0 11 25 13 475 17 1,525 12 3,325 19 7,125 24 14,325 26 Cumulative RM 2,500 5,000 20,000 35,000 50,000 70,000 100,000 Non-resident individual ...
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...Antecedents of Green Purchasing Behavior among Malaysian Consumers | | Punitha Sinnappan and Azmawani Abd Rahman | | Abstract: The purpose of this study is to examine the factors that influence green purchasing behaviors of Malaysian consumers and observes if the factors affecting green purchasing behavior differ by demographic profile. Respondents in this study were consumers from various age groups, education level, ethnic group, type of occupation and income level. The results shows that the best predictor for green purchasing behavior is environmental attitude followed by perceived environmental responsibility; environmental concern, perceived seriousness of environmental problems, perceived effectiveness of environmental behavior and government’s role. While for demographic variables, only age group is significant in explaining the environmental factors. The result of the research can serve as a guideline for firms to strategize their marketing approaches that caused buying behavior while analyzing the demographic characteristics would give firms better knowledge towards targeting these groups of people. This study also offers practical guidelines to marketers who are planning to target the Malaysian market. The understanding on the changing consumption pattern of Malaysian consumers and the value of attachment, they gave to the environment provides useful insights that are especially pertinent to an improved understanding of green purchasing behavior in the South...
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...pART 1 NEW ECONOMIC MODEL FOR MALAYSIA NEW ECONOMIC MODEL FOR MALAYSIA pART 1 High Income Rakyat Quality of Life Inclusiveness Sustainability NEAC National Economic Advisory Council Level 5 & 11, Menara Usahawan Persiaran Perdana, Precinct 2 Federal Government Administrative Centre 62652 PUTRAJAYA MALAYSIA NATIONAL ECONOMIC ADVISORY COUNCIL NEAC www.neac.gov.my NEAC NATIONAL ECONOMIC ADVISORY COUNCIL CHAPTRE NEW ECONOMIC MODEL F O R M A L AY S I A 1 Part I: Strategic Policy Directions Copyrights Reserved All rights reserved. No part of this publication may be reproduced, stored in retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording and/or otherwise without the prior permission of: Secretary National Economic Advisory Council Level 5 & 11, Menara Usahawan Persiaran Perdana, Precinct 2 Federal Government Administrative Centre 62652 PUTRAJAYA Tel.: 03-8888 6512/ 8888 6513 Fax: 03-8888 4638/ 8888 4177 Email: secretariat.neac@pmo.gov.my www.neac.gov.my Sales copies are obtainable from: Percetakan Nasional Malaysia Berhad Jalan Chan Sow Lin 50554 Kuala Lumpur Tel.: 03-9236 6888 Fax: 03-9222 4773 Email: cservice@printnasional.com.my __________________________________ Cover design and layout by Percetakan Nasional Malaysia Berhad Preface This report is the first of two documents by the National Economic Advisory Council (NEAC) on the New Economic Model (NEM). This report presents...
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...breeding schemes. They key break-through was the development of short, fertilizer-responsive rice and wheat varieties. These varieties were resistant to disease and insects and were used as model plant types for breeders to adapt to local conditions. The first users of the wheat and rice varieties were in India, Malaysia and Pakistan in 1965 (Evenson, 2003). They produced spectacular increases in yield and their success was characterized as the "Green Revolution". Effects of the Green Revolution The Green Revolution helped to reduce widespread poverty, averting hunger for millions of people. However the Green Revolution also spurred its share of negative consequences, often not because of the technology itself but rather, because of the policies that were used to promote rapid intensification of agricultural systems and increase food supplies. According to Pingali (2012) Africa was the main exception to the success of the Green Revolution in the developing world. During the Green Revolution, the demand for intensification in Africa was quite low because land was relatively abundant. Farmers had little incentive to intensify land use because there was no incentive to save on land costs. In the 1960s and 1970s, national and international programs sought to short cut the varietal improvement process in sub-Saharan Africa by introducing unsuitable crop varieties from Asia and Latin America. This pattern remained until the 1980s, when more suitable varieties finally became available...
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...Contents 1.0 Introduction 3 1.1 Purpose 3 1.2 Scope of this report 3 1.3 Methodology 3 1.4 Limitations 3 2.0 Situation Analysis 4 2.1 Business Definition and Scope 4 2.1.2 Mission, Visions and Objectives of Packet One Networks 4 2.1.3 Products and Services Definition of P1 WiMAX 4 2.2 External Environment 5 2.2.1 Remote Environment Analysis 5 2.2.1.1 Economic Environment 5 2.2.1.2 Political/Legal Environment 6 2.2.1.3 Social Cultural Environment 6 2.2.1.4 Technological Environment’ 7 2.2.2 Near Environment Analysis 8 2.2.2.1 Porter’s 5 Forces Model 8 2.2.2.1.1 Rivalry among Present Competitors 8 2.2.2.1.2 Threat of New Entrants 9 2.2.2.1.3 Bargaining Power of Suppliers 9 2.2.2.1.4 Bargaining Power of Buyers 10 2.2.2.1.5 Threat from Substitute Products 10 2.2.2.2 Competitors Analysis 11 2.2.2.3 SWOT Analysis 12 2.2.2.3.1 Strength 13 2.2.2.3.2 Weakness 13 2.2.2.3.3 Opportunity 14 2.2.2.3.4 Threats 14 2.2.2.4.1 P1-Business Position 15 2.2.2.4.2 Market Attractiveness 16 2.2.2.4.3 GE Matrix Chart 16 2.2.2.5 Buyers Analysis. 16 3.0 Marketing Objectives, Strategies and Marketing Mix 17 3.1 Marketing Objectives 17 3.2 Financial Objectives 17 Marketing Strategy’s 17 3.3.1 Untapped Segment & Brand awareness 17 3.4 Product Life Cycle 18 3.5 Segmentations, Targeting and Positioning 19 5.0 P1WiMAX Marketing Tactics 22 5.1 Promotion 22 5.1.1 Events 23 5.1.2 Service availability in F&B outlets 24 ...
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...of special benefits. Its pensionado program was responsible for bringing tens of thousands of foreign retirees, mostly Americans, to the country in the 1980s and 1990s. While the pensionado visa is still available in Costa Rica, many of the tax breaks and other special perks it once offerened have been discontinued. Costa Rica has also become expensive, both as a place to live and a place to own a home. For these reasons, while Costa Rica is perhaps the world’s best-known overseas retirement haven, it no longer qualifies as one of the best. This led me to search for countries that would fit the needs of those looking to retire outside of the United States. I am happy to report that I found the three countries of Belize, Panama, and Malaysia which more than fit the requirements. The first country on the list is Panama, which has picked up where Costa Rica left off. Officially the Republic of Panama it is the southernmost country of Central America. It is situated on the isthmus connecting North and South America. It is bordered by Costa Rica to the west, Colombia to the southeast, the Caribbean to the north, and the Pacific Ocean to the south. The capital is...
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...14 3.5 Risk Assessment 15 3.5.1 Human Reliability 15 3.5.2 Cause and effect analysis 15 3.5.3 Failure Mode Effect Analysis 15 3.0 Risk Register 16 Conclusion 17 Reference 18 Appendix B – Likelihood 21 Appendix C – Consequences 22 Appendix D1 – Detailed Risk Register (Risk : Very High) 23 Appendix D2 - Detailed Risk Register (Risk : High) 24 Appendix D3 - Detailed Risk Register (Risk : Yellow) 25 Appendix D4 - Detailed Risk Register (Risk : Green) 26 Figures Figure 1: Organizational Structure 4 Figure 2 : AS/NZS ISO 31000:2009 12 Figure 3 : Risk Identification Framework 13 Figure 4 : Risk Register Matrix 16 Figure 5 : Store Location Error! Bookmark not defined. Figure 6 : Store Format Error! Bookmark not defined. Figure 7 Likelihood 21 Figure 8 Consequences 22 Figure 9 : Detailed Risk Register (Risk : Very High) 23 Figure 10 : Detailed Risk Register (Risk : High) 24 Figure 11 : Detailed Risk Register (Risk : Yellow) 25 Figure 12 : Detailed Risk Register (Risk : Green) 26 1.0...
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...harder and developed affordable mixed-use neighborhoods. Singapore also relieved density by adding a variety of green boundaries around neighborhoods. With compact development, it becomes possible to achieve sustainability on a national level because it allows neighborhoods and employment centers concentration of population and employment, create a mix of uses, and encourage pedestrian-, bicycle-, and transit-friendly design. Moreover, this kind of development improves physical and social activities and prioritizes public spaces. * Singapore’s New Towns supported by Mass Rapid Transit (MRT) system This plan constituted of construction of high-density housing estates called as New Town, which are connected by a Mass Rapid Transit (MRT) system linking them to the central business district and the industrial estates. Apart from urban roads, the MRT lines are also served by three Light Rapid Transit (LRT) systems, which act as feeders. * Singapore’s Green Plan This is a government blueprint addressing the challenges of Clean Air, Clean Water and Clean Land. Clean Air seeks to phase out diesel use from factories and industries to test sustainable energy generation from hydrogen fuel and solar. Clean Water focuses on supplying water to all homes and industries through the national ‘Four Taps Strategy’: 10 sourcing water from its reservoirs, from Malaysia, from recycling and through desalination. Clean Land emphasizes the continuous recycling efforts at the national...
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...Introduction Overview of Malaysian Airline System Berhad (MAS) Malaysia Airlines (MAS), the countries’ national carrier was incorporated on 12th October 1937. First known as Malayan Airways Limited (MAL), it was a joint initiative of Ocean Steamship Company of Liverpool, the Straits Steamship of Singapore and Imperial Airways which proposed to Colonial Straits Settlement government to run an air service between Singapore and Penang. MAL’s first commercial flight was on 2nd April 1947. By the time of Malaysia formation in 1963, Malayan Airways Limited (MAL) changed its name to Malaysia Airlines Limited. Borneo Airways was incorporated soon after. Singapore’s separation from Malaysia saw the company renamed to Malaysia-Singapore Airlines (MSA) in 1965. In 1972, MSA went separate ways to become Singapore Airlines (SIA) and Malaysia Airline Limited (subsequently renamed to Malaysia Airline System (MAS)) independently. As of 31st December 2013, MAS operates a fleet of total 147 aircrafts (108 MAS + 39 Subsidiary). Other MAS subsidiary providing air services included MASkargo, Firefly and MASwings. MAS has been suffering from losses continuously since year 2011 even though revenue and passenger increased in the year 2013. Coupled with the MH370 and MH17 tragic incidents in year 2014, Malaysia government called for a recovery plan to be executed to turn MAS back to profitability. The recovery plan was put together by Khazanah Nasional (Federal government Investment Arm, which happens...
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...ASSIGNMENT 1 Introduction : Recent years ,Malaysia is keeping on priming of economy,their aim is to determine the Malaysia into a high-income developed nation.so they has been proposed the economic transformation programme ,the programme is a comprehensive effort that will transform Malaysia into a high-income nation ,and change the country's main productivity from the agricultural to the Industrialization by 2020. The Economy transformation programme is follow a quite different way from the past to develop the economy . This programme planning to focus on the core development area : the 12 national key economic areas(NKEAs) ,including oil gas and energy ,palm oil and rubber, financial services,tourism,business service,electrical and electronic,wholesale and retail ,education,healthcare , Communications Content and Infrastructure; Agriculture; and Greater Kuala Lumpur/Klang Valley.which are choose from the Malaysia' s advantage industry and the future potential industry.those key economic areas will bring a huge amount of profit contribute to Malaysia 's economy ,and those areas will be acquired the public investment and government support in prior。Besides,those Key economic area will be get policy reforms such as the remove the economic competition barriers and market liberalization .This program will involve the deliberate choices and trade-offs. Prioritize investment in key economic sectors means less investment in other areas. To bring about meaningful change for...
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...Doing business in Malaysia Contents Foreword Chapter 1 - Introduction • • • • • • • • • • • • • • • • • • Geography & population Advantages of investing in Malaysia Language Political environment Economy Major exports and imports Import controls Regulatory environment Financial services Currency denomination Exchange controls Government policy on foreign investment Communications 5 6 Chapter 2 - Intellectual property protection Patents Trade Marks Industrial Design Layout Design of Integrated Circuits Geographical Indications 19 PKF – Doing business in Malaysia 2 Chapter 3 - Business Structure • • • • • • • • • • • • • Types of business structures Companies limited by shares Companies limited by guarantee Foreign companies and foreign investments Sole proprietorship and partnerships Trusts 24 Chapter 4 - Business Finance Equity financing Loan Funding Grants & soft loans 28 Chapter 5 - Investment Incentives Manufacturing Multimedia Super Corridor Status Operational Headquarters International Procurement Centres / Regional Distribution Centres 35 Chapter 6 - Accounting • • • • • • • • • • • • Statutory Accounting Requirements Audit Requirements Accounting Standards 60 Chapter 7 - Taxation Overview of taxes in Malaysia Scope of taxes: Residency Sources of income liable to tax The Tax Year Payment of Tax Corporation tax Interest Deductions Interaction with International Tax Regime Taxation of Partnerships & Trusts ...
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...Executive Summary This is a business plan for our company, GreenArrow Sdn Bhd, an environmental friendly company, which will be selling hazardous insects’ trap by using recycled material. The purpose of this plan is to provide us a guideline to conduct the business and serves as a reminder to keep the business on track. In Malaysia, the dengue rate has been increasing significantly. In year 2013, more than 43,000 cases were reported, with 92 deaths, up from 35 dead the year before. Mosquito fogging is a common method to eliminate mosquitos but it doesn’t reduce the dengue rate. Our company spotted a great opportunity to conduct a profit making business and yet provide solution to this problem. The solution is our product, LED Mosquito Killer. It can bait and trap mosquito by luring them with heat, light and CO2. The target market can be household, firms, institutions and it can be used in many places such as home, restaurant, hospital, schools and even outdoor by using the USB cable. We are able to source recycled raw material with cheap price and we are planning to distribute the product to wholesaler and retailer. The forecast sales in the first year will be 24000 units. The startup cost will be RM 178,200.00 and the estimated net profit after deducting all expenses will be RM 108,000.00 for the first year. Breakeven can be achieved on 1 and a half year. Our company is looking forward to expand the production by setting up a new manufacturing plant by the end of 2017...
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...change management). 1. BACKGROUND OF COMPANY 1. JUSCO Store JUSCO is the acronym for Japan United Stores Company, a chain of "general merchandise stores" (or hypermarket) and the largest of its type in Japan. The various JUSCO companies are subsidiaries of ÆON Co., Ltd. The JUSCO name was adopted in 1970 by a company originally founded as a kimono silk trader in 1758. Renamed ÆON in 1989, it operates stores throughout Japan under JUSCO and other names and also has a presence in Malaysia, Hong Kong, mainland China, and Thailand. In 1985 the first JUSCO overseas store was opened, in Plaza Dayabumi, Kuala Lumpur, Malaysia, as a jointly-owned company with Cold Storage (Malaysia) and three local companies. It was the first time that a Japanese company had entered into a significant joint venture in the Malaysian retail industry. JUSCO assumed total operational control of the chain in 1988. Currently 18 JUSCO stores and supermarkets are in operation in Malaysia with another four confirmed openings and three planned stores by 2010. 2. CARREFOUR Company Carrefour is a French international hypermarket chain. The headquater of Carrefour is located in Levallois-Perret, France....
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