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Ex-offender and employment: examining factors influencing employer’s decision to hire
No full textEmployment is extremely essential to an ex-offender’s effective reintroduction into society. Yet, several sorts of obstacles prevent them from taking advantage of possibilities, which fuels the cycle of recidivism. Therefore, this study is conducted with the intention to capture factors that might influence decision to hire ex-offender. The study tested three independent variables namely, training during incarceration, government incentive and crime severity and type against decision to hire ex-offender. The study adopted quantitative approach where data were collected at one point in time (cross-sectional). A total of 258 questionnaire were distributed online using Google form to hiring decision makers working in one of the Shared Service companies in Petaling Jaya and 250 questionnaire were return, yielding a response rate of 96.9%. In this study, hypotheses for direct relationship were tested using multiple regression analyses. Results showed that all the variables were positively related to decision to hire ex-offender. The findings indicate that employer has high tendency to hire ex-offender when they have skills and knowledge received through training and when there is incentive from the government. Interestingly, the study also reveal how severity and type of crime committed did not hinder employer from hiring. The question of why severity and type of crime committed by ex-offender did not stop the employer from considering for employment, provide opportunity for future research to reconcile these explanations
An Application of Simulation Approach for Estimating Sustainable Runway Capacity
Get PDFAssessing runway capacity is essential for the effective planning of runway configurations, flight schedules, and traffic flows. Although various factors impact runway capacity, previous research has not quantitatively modeled the factors using simulation. This study develops a Discrete Event Simulation (DES) model to measure
runway performance and analyze its future capacity expansion. The model was tested at Penang Airport with a single runway. Using the DES model, three scenarios were considered: increasing the interarrival rate by 20%, decreasing it by 20%, and setting a mean of interarrival rate by 10 minutes. The impact of the scenarios on the average waiting time and the total number of aircraft completing the cycle (landing and takeoff) were then analyzed. The result showed that the second scenario produced the best performance in terms of the average waiting time and the cycle time. The research
provides insight for runway operators to optimize air traffic flow management and enhance runway capacity
Exploring The Determinants Of Tax Non-Compliance Among Self-Employed Taxpayers In Malaysia: Insights From Tax Auditors
Get PDFTax non-compliance threatens government revenue and development. Although prior studies have examined this subject, tax auditor viewpoints on tax evasion still need to be included. This tax auditor's experience may help identify determinants of tax noncompliance among self-employed taxpayers. This study analyses the relationships between characteristics of businesses, taxpayers' tax knowledge, taxpayers' recordkeeping, tax agents' involvement, and tax non-compliance among self-employed
individuals in Malaysia from the viewpoint of tax auditors. Intentional or accidental tax evasion violates tax laws. Data collection was conducted using online questionnaires, and four hypotheses were tested in this study. The questionnaire has
been distributed to tax audit officers at the IRBM in Malaysia. The survey succeeds in yielding 123 respondents. The analysis exhibits that characteristics of business and tax agent involvement significantly affect tax non-compliance, while tax knowledge
and taxpayer record-keeping are not significant. However, the analysis acknowledges sample representativeness is limited. Therefore, future studies should increase samples to improve regression model accuracy and expand findings to determine determinants of tax non-compliance among self-employed individuals in Malaysia. The conclusions drawn from the study are valuable for a range of stakeholders, including the Inland
Revenue Board of Malaysia (IRBM) and government entities. Furthermore, academics and educators stand to gain a more profound comprehension and insight into the factors influencing tax non-compliance among self-employed taxpayers. This study
makes a valuable contribution to the knowledge base about enhancing tax adherence in Malaysia through its emphasis on reducing tax collection costs and promoting voluntary compliance
Kesan pembelajaran secara simulasi bagi topik keseimbangan daya berdasarkan gabungan teori pembelajaran behaviorisme dan konstruktivisme
Get PDFMastery of Physics is closely linked to fields such as engineering, astronomy, education, Mathematics, electronics, and other scientific disciplines. Understanding key concepts and being able to apply Physics knowledge in real-life situations contribute significantly to a country's development. However, misconceptions in physics often arise from inadequate understanding or lack of mastery of fundamental concepts. In Malaysia, high school students' proficiency in Physics is not particularly strong. This is partly due to the reliance on traditional teaching methods. This study aims to examine the effectiveness of using web-based interactive simulations Physics Education Technology for teaching the topic of Forces in Equilibrium. The learning process is supported by a Physics Interactive Simulation Learning Module developed by the researcher. A mixed-methods research design, incorporating quantitative and qualitative approaches was used. The sample included 61 Form Four Science Stream students from two regular day secondary schools in the Kuala Muda/Yan District of Kedah. 31 students were assigned to the experimental group, while 30 students formed the control group. Four students from the experimental group were selected for interviews. The results of the study show that there is a significant difference in the mean pre-test (9.27) and post-test (13.20) scores for the experimental group compared to the control group with the pre-test and post-test mean being 9.47 and 9.33 respectively. Using Physics Education Technology simulations in Physics, combined with behaviorism and constructivism theories, has fostered active learning, self-study, social interaction, conceptual understanding, interest, and high motivation, leading to improved achievement in the Forces in Equilibrium topic. Although suitable for use in class and PdPR, the limitation is time constraints and excessive workload for students. This study contributes to knowledge about teaching Physics through web-based interactive simulations in Malaysian secondary schools. Additionally, the simulation-based learning method and module can support Physics teachers in teaching the Forces in Equilibrium concept
Knowledge, behaviour, awareness and policy towards E-Waste management perfomance among SMEs in Nothern Region of Malaysia
Get PDFElectrical and electronic waste (e-waste) is made up of abandoned gadgets that pose health and environmental risks because of their toxic contents which emphasises the urgent need for appropriate treatment procedures on a worldwide scale. The issues are urbanisation, population growth, and technological advancements, along with a lack of knowledge, behaviour, awareness, policy and appropriate e-waste management practices, increase the risks to human health and the environment, especially Small and Medium-sized Enterprises (SMEs) with limited resources and recycling programmes. The purpose of this study is to conduct a detailed investigation and analysis of the knowledge, behaviour, awareness, and policy elements that affect the performance of SMEs in managing e-waste performance in the northern region of Malaysia. Utilising a quantitative study methodology, data gathered from 400 SMEs in Pulau Pinang, Kedah, and Perlis is analysed. Perak is not included in this because it is far from the researcher place which is in UUM, Kedah and due budget and time limitation. The analysis is based on the diffusion of innovation and behavioural reasoning theories. The results show a substantial positive link between e-waste management performance and knowledge, behaviour, awareness, and policy. According to analysis, these variables account for about half of the variation in e-waste management performance, with policy having the largest impact. The study emphasises the significance of all-encompassing approaches that promote sustainable e-waste management practices. These approaches should include information distribution, behavioural modification, increased awareness, and supporting policy frameworks. Through the clarification of the complex nature of efficacious strategies and the resolution of SMEs' obstacles, this study advances environmental sustainability and regulatory adherence within the e-waste ecosystem. Businesses, scholars, and governments looking to enhance e-waste management in northern region of Malaysia and comparable settings throughout the globe might benefit greatly from its insight
Design of a framework of business intelligence systems adoption in the healthcare SMEs in Nigeria: A hybrid approach
Get PDFOne of the major challenges for healthcare executives is effective decision-making. In today’s healthcare market, there are pressures on private healthcare organizations to adopt business intelligence systems. However, adopting business intelligence systems in private healthcare is rather scarce, and the more important factors in the adoption decision are not fully understood. Therefore, the study aims to design a framework of business intelligence systems adoption by healthcare small and medium enterprises in Nigeria. The study conducted a systematic literature review to identify the factors, and 15 experts were chosen using the snowball sampling technique to validate the factors. Further, the study applied the Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis using SmartPLS-4 to analyze the data. Accordingly, a total of 376 hospitals’ owners in Nigeria were selected using a simple random sampling technique, however, only 152 participated. Besides, the study conducted an Analytic Hierarchy Process (AHP) analysis to prioritize the significant factors. The AHP data were collected from ten experts who were chosen through the snowball sampling technique. The result of the PLS-SEM analysis indicated that relative advantage, compatibility, complexity, observability, trialability management support, organizational size, organizational resources availability, absorptive capacity presence of champion, vendor support and government support in IT knowledge and innovativeness were significantly related to the business intelligence adoption. Meanwhile, competition and attitude did not show significant results. Further, the AHP consistency ratios (< 0.1) indicated the model is consistent. Hence, the finding shows that technology is the most important characteristic, while the environment is the least important characteristic. The study emphasizes the pivotal role of various factors of business intelligence systems adoption for enhancing healthcare decision-making in Nigeria. It confirms the significant role that both technological, organizational, environmental, and individual factors play in influencing BIS adoption. It is recommended that the hospital management should consider the most important factors in making decisions when they adopt a business intelligence system
Pembangunan dan penilaian keberkesanan modul pementoran Islam rakan sebaya terhadap personaliti beragama pelajar universiti
No full textHuman development programs in universities have been the government's agenda since the 9th Malaysia Plan (RMK9). Even so, various issues involving students have disrupted the efforts. Among them is the issue of university students' religious personality, which needs to be improved to realize the national agenda. The study also shows that implementing modular religious guidance to improve the religious personality of university students requires a more comprehensive effort. Therefore, the objectives of this study are to construct an Islamic peer mentoring module, obtain its validity and reliability, and test its effectiveness in shaping the religious personality of university students. Construction procedures, as well as module effectiveness tests using Sidek and Jamaluddin models (2005), while The Muslim Religiosity-Personality Inventory (MRPI) (2005) and al-Ghazali's religious personality model (1988) were used to develop the content. This study combines qualitative and quantitative approaches containing the module construction and testing effectiveness phases. First, module requirements were studied, and then the module was built based on the selected model. Second, the validity and reliability values of the module and instrument were obtained, and the module's effectiveness was tested. This quasi-experimental study involving 60 experimental subjects and 60 control subjects showed that this module effectively forms university students' religious personalities. T-tests and One-way ANOVA showed significant differences in the pre-test and post-test between the experimental and control groups. In contrast, the T-test and ANCOVA analysis showed no difference in the module effect between male and female experimental groups. This study has produced a complete draft of the Islamic Peer Mentoring Module and an instrument based on five sub-scales of religious personality. It also contributes to the new initiative of implementing modular and more systematic Islamic peer mentoring, especially in universities
Special Voluntary Disclosure Programme 2.0: Determinants of intention to participate among small and medium-sized enterprises in the northern region
Get PDFCompliance with tax regulations among small and medium-sized enterprises (SMEs) in Malaysia has long been a challenge. It can be measured in terms of the low rate of submission of income tax return forms (ITRF). Although the Special Voluntary Disclosure Programme (SVDP) 1.0 was launched earlier, SMEs still struggle with complex tax issues, limited account resources and lack of awareness of regulatory requirements. This study aims to overcome this gap by investigating the factors that determine the intention of SMEs to participate in SVDP 2.0 by using the Theory of Planned Behavior (TBP) model. This study has two main objectives: (i) to determine the level of attitude, subjective norms, tax knowledge, penalty enforcement and intention to participate among SMEs owners in the Northern region in the SVDP; and (ii) to determine the relationship between the factors in (i). Quantitative methods were used to achieve this objective. An online questionnaire using the Google Form application was distributed to SME owners in Perlis, Kedah, Pulau Pinang and Perak via email. A total of 276 responses were collected and analyzed using SPSS software version 23. The results of the study revealed a strong tendency among SME owners in the northern region to participate in the SVDP in order to achieve tax compliance. This emphasizes the need for tailored policies and support mechanisms to improve engagement and compliance. This study contributes to the advancement of theory by addressing research gaps and suggesting practical initiatives. Implementing the proposed strategy can build a more supportive environment for SMEs to engage with the voluntary disclosure programme, which benefits businesses and the tax ecosystem by promoting compliance and stimulating economic growth
Determinants Of Employees’ Performance At The Inland Revenue Board Of Malaysia (IRBM) Tax Collection Call Center
Get PDFThis research aims to examine the influence of staff motivation, work environment, training, and skill development on the work performance of employees in the tax collection call centers of the Inland Revenue Board of Malaysia. The significance of this study lies in its potential to address the consequences of declining employee performance, which could lead to increased uncollected tax debt. A quantitative approach was employed, utilizing a survey questionnaire distributed to 161 tax officers working in the tax collection call centers and department. The findings reveal that
while staff motivation and work environment do not have significant positive impacts on employee performance, training and skill development are key factors that positively influence performance. This study offers valuable insights for call center managers involved in tax debt collection, highlighting the importance of strategic human resource management to enhance both employee performance and the overall effectiveness of the tax collection call center
Cryptocurrency accounting dynamics : Assessing influences and regulatory needs in Malaysia
Get PDFCryptocurrencies is getting familiar and have a significant attention in society, especially since well-known companies like Wikipedia, Microsoft and Amazon have acceptance cryptocurrencies. Regardless of growing in popularity, cryptocurrencies’ accounting treatment presents issues and challenges to the accounting profession such as accountants, auditors as well as standard setters and end users. The complexity results from the fact that certain elements of cryptocurrencies do not cleanly fit inside established accounting standards. Given that cryptocurrencies are used for a variety of business nature and purposes, their treatment under accounting standards is complicated. The research aims to understand how cryptocurrency features, adherence to accounting principles, and the need for new standards affect its accounting treatment in Malaysia. The research framework utilizes accounting conceptual principles to analysed how cryptocurrency functionality, adherence to accounting standards, and the necessity for