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Exploring customer intention to purchase run-flat tyres in Klang Valley, Malaysia: mediating role of perceived quality
Run-flat tyres (RFT) enable vehicles to drive at a normal speed up to a maximum speed of 80 kilometres per hour over a distance of 150 kilometres on the road. However, the number of RFTs demand is declining due to complaints about the frequency of tyre replacement and warranty of handling. Somehow, certain RFTs produced by the tyre manufacturer do not meet the quality or performance expectations of the product. This study examines the relationship between customers' attitude towards RFT, subjective norm, and perceived behavioural control on customers' intention to purchase RFT, as well as the mediating influence of perceived quality on these relationships. Data were gathered from 289 tyre customers in the passenger car tyre replacement market in Klang Valley, Malaysia. This study applied the purposive sampling method which being analysed using partial least squares structural equation modelling (PLS-SEM) via SmartPLS 4.0. The results revealed that customer attitude towards RFT, subjective norm, perceived behavioural control, and perceived quality of RFT have a positive influence on customer intention to purchase RFT in the passenger car tyre replacement market. Further tests showed that perceived quality of RFT partially mediates these relationships. Moreover, perceived behavioural control was the strongest predictor of customers' intention to purchase RFT, followed by perceived quality of RFT. Tyre manufacturers should implement effective strategies to improve the quality and performance of RFT tyres by considering safety and promoting fuel economy. This study theoretically contributed to the extended model of the Theory of Planned Behaviour (TPB) as underpinning theory and examined from the perspective of tyre customers in the passenger car tyre replacement market in a developing country. Accordingly, all hypothesized relationships were supported with perceived quality playing a vital role as a mediator in these relationship
The role of artificial intelligence on the public energy sector performance in the United Arab Emirates: the mediation role of organizational agility
This study investigates the dynamic interplay between artificial intelligence (AI), organizational agility, and organizational performance within the United Arab Emirates (UAE) public energy sector. With the rapid technological advancements and the increasing adoption of AI in various sectors, understanding its impact on organizational performance has become crucial. The primary aim of this research is to investigate how organizational agility mediates the relationship between AI and organizational performance in the UAE's public energy sector. The study uses a quantitative research methodology, where survey questionnaires were distributed among 245 managers of major public energy companies in the UAE. Key variables including AI (with a focus on customer relationship management and cost-efficient IS operations), organizational agility (comprising responsiveness and competency), and organizational performance (efficiency, effectiveness, and achievement of objectives) are measured. The survey data were analyzed using Partial Least Squares Structural Equation Modeling (PLSSEM) to validate the proposed hypotheses. The findings suggest that AI significantly enhances organizational performance directly and indirectly through the mediation of organizational agility. The study highlights that the responsiveness and competency components of organizational agility play a critical role in leveraging AI capabilities to enhance performance outcomes. These results provide valuable insights for policymakers and managers in the UAE public energy sector, indicating that fostering an agile organizational culture is essential in maximizing the benefits of AI. This research contributes to the existing literature by providing empirical evidence on the mediating role of organizational agility in the AI-organizational performance nexus, within the context of a vital sector in the UAE. It emphasizes on the importance of strategic agility and adaptive capabilities in the era of digital transformation, offering a novel perspective on the AI implementation discourse
Assessing the sustainable development of rural tourism destination using ecosystem service value index : The case of Yanyang Town, Guangdong, China
The explosive development of rural tourism in China inevitably damages the rural environment, making the sustainable development of rural tourism destinations an urgent problem. This study aims to evaluate the sustainable development status of rural tourism destinations, examine how rural tourism affects rural ecosystems, and determine the sustainable development path. Based on the village samples of different development modes and stages (2004, 2014, and 2020), this study adopted quantitative methods such as case comparison and geographical research methods to analyze the temporal and spatial variation characteristics of ecosystem service value (ESV) in Yanyang Town, a typical rural tourism town, under the tourism-driven land use change. Then, each study problem is thoroughly examined using ESV as the primary index. The findings of the study indicate that: (1) Forests are the dominant land use in Yanyang Town, providing ecosystem support and contributing to ESV. Changes in forest land determine ecosystem trends. (2) Over the past 16 years, total ESV decreased by 7.19 million yuan, showing an initial decline followed by an increase corresponding to different development stages of rural tourism. While total ecoeconomic harmony has improved, a serious crisis remains, indicating unsustainable development in Yanyang Town. (3) The primary impact of rural tourism on ecosystems is through changes in surface land structures. Compared to traditional agriculture, rural tourism has a more positive effect on ecosystems and causes less disruption to the land. However, its impact varies depending on the stages and modes of development. (4) Human activities, elevation and slope, are the main factors influencing spatial variations in ESV in Yanyang Town. The ecosystem is also affected by other natural and economic factors, with their influence varying by location. In conclusion, the study demonstrates that while rural tourism can revitalize and sustain rural areas, it is essential to protect ecosystems by minimizing land disturbances and conserving forests. A more sustainable and thoughtful approach to rural tourism is needed. Additionally, the findings highlight that the ESV index is a useful tool for assessing rural sustainability and can help guide the development of rural tourism destinations
Exploring aspects of EFL Speaking Anxiety from the perspectives of Iraqi medical undergraduates
Speaking skill is essential for effective communication. Studies have shown that speaking English as a Foreign Language (EFL) in Iraq experienced speaking anxiety when dealing with speaking tasks. This study aimed to explore the aspects of EFL speaking anxiety from the perspectives of Iraqi medical undergraduate students that included the causes, effects, and strategies that these students employed in order to reduce their speaking anxiety. Data were collected via two types of semi-structured interviews: students’ and teachers’ interviews. The participants comprised fifteen students and five teachers of Technical Institute for Medicine–AlMansoor. The data were analyzed using a thematic analysis. The findings revealed that the causes of speaking anxiety that Iraqi medical undergraduate students faced were related to fear of negative evaluation, fear of making mistakes, lack of vocabulary knowledge, unfamiliar topics, lack of time management, lack of confidence, and classroom. .environment. Three main effects that emerged from the responses of students were personal effects, social effects, and academic effects. The findings also revealed that EFL Iraqi medical undergraduate students used four strategies to overcome speaking anxiety: cognitive strategy, meta-cognitive strategy, affective strategy, and memory strategy. Thus, the sources of speaking anxiety as expressed by the students revealed numerous issues concerning the teaching and learning of English that needed to be addressed by the major players in education namely the teachers, the ministry of education, and the course developers in order to improve the teaching of English in Ira
The challenges of payroll payment and accounting information system adoption by education institution in Iraq : The case of KUT Technical Institute
The purpose of this research is to identify technical and non-technical barriers to the adoption of payroll payment and accounting information systems (AIS) at Kut Technical Institute (KTI) in Iraq. The study also aims to design effective methods for promoting and upgrading Iraq's payroll payment and AIS, which inhibit payroll payment and AIS implementation. The primary objective of this study is to devise efficient strategies that can effectively promote and enhance payroll payment and AIS in the context of Iraq. This study uses a qualitative research method to delve into the perceptions, experiences, and challenges faced by KTI. A series of unstructured interviews were undertaken with a sample of 15 individuals affiliated with the Finance Division of KTI in order to collect data pertaining to the difficulties encountered by financial technology providers operating in Iraq. The interview questions were formulated with the intention of eliciting comprehensive insights, experiences, and perceptions pertaining to the subject matter under investigation. The study's findings unveiled a number of significant challenges encountered by KTI, encompassing technical difficulties, insufficient training, resistance towards adopting change, financial limitations, and organizational culture. The successful transition to a complete AIS depends on effectively addressing these challenges. This study enhances the current body of knowledge by offering valuable insights into the barriers that hinder the implementation of payroll payment and AIS at KTI in Iraq. The results possess the capacity to enhance financial management and reporting methodologies within the institution, as well as potentially offering advantages to other organizations in Iraq that encounter comparable difficulties. Furthermore, this study makes a valuable contribution to the existing body of literature on AIS in developing countries, specifically focusing on the potential impact on the overall economic development of Iraq. Through the implementation of this research and the identification of the obstacles and possibilities for enhancing payroll payment and AIS in Iraq, it is possible to formulate efficient strategies aimed at fostering financial inclusion and bolstering AIS within the natio
An enhanced term weighting scheme method of identifying and extracting terms for ontology learning and development
Social media is crucial in facilitating the Disaster Management (DM) communication process. However, the knowledge representation of DM Social Media (DMSM) is inadequate especially in ontology representation. Given to huge volume of DMSM unstructured text, information extraction for ontology development is achieved through text mining. However, existing works on text mining-based ontology development utilizes a well-known unsupervised scheme, TF-IDF that ignore document distribution and leads to high dimensionality of features. The main objectives of the study are to improve ontology development by enhancing supervised term weighting scheme (TWS) and developing DMSM ontology. The enhancement is achieved by identifying the existing supervised TWS and giving higher weightage to the positive category instead of the negative one, which results in the removal of irrelevant terms. The study is conducted by gathering DMSM scientific publications, performing pre-processing, and calculating the eight selected supervised TWS. All the schemes obtained high weightage on the negative category, instead of the positive category. An enhancement is performed by introducing a positive term frequency ratio and positive category ratio, whereby the enhanced schemes extract relevant terms to the positive category. The DMSM ontology is generated and evaluated using a gold-standard-based evaluation method for syntactic comparison, designing the ontology, and evaluating the learned ontology. From the results, it is found that good score is achieved for TF. IDFEC-based. Enhanced and TF. RF. Enhanced with 93.33% and 91.03% for precision, 80.8% and 78.02% for recall, and 0.87 and 0.84 for F-measure, respectively. Theoretically, this study contributes an enhanced supervised TWS by emphasizing the classification information of a corpus, hence features dimensionality can be reduced and boosts the importance of words that are distributed between the positive and the negative class. Practically the enhanced scheme provides an improved technique for ontology developers to extract relevant terms from unstructured scientific publication text especially for DMSM domain
Determinants of income tax compliance intention among sole proprietors and partners
Income tax compliance intention refers to taxpayers as citizens who fulfill their rights to pay taxes and complete all required tax filings. The higher income tax compliance intention, the higher income tax compliance behaviour, the more revenue can be generated, and the more resources can be allocated for the development of the countries and the welfare of the society. To ensure that all taxpayers have a higher income tax compliance intention to pay their tax obligations or to comply with tax laws, particularly sole proprietors and partners, tax compliance issues are a major concern for many governments. Due to their lack of tax knowledge and the fact that they are not required to file audited accounts, sole proprietors and partners have more opportunities to conceal their true income. Therefore, this study investigated the determinants of income tax compliance intention among sole proprietors and partners in Malaysia. This study employed the Theory of Planned Behaviour (TPB) as the underlying theory in determining income tax compliance intention among sole proprietors and partners. Three new independent variables: awareness, knowledge, and the perception of government spending, were incorporated into this theory. An online survey was used to collect the data. The findings revealed that taxpayers’ attitudes, subjective norms, perceived behavioural control (PCB), awareness, knowledge, and perception of government spending have a significant and positive relationship with income tax compliance intention among sole proprietors and partners. This study will help the tax authority improve tax compliance intention among taxpayers and increase tax collection annually. Government must continuously reduce tax compliance issues among sole proprietors and partners to achieve the tax revenue target and Inland Revenue Board of Malaysia (IRBM) Corporate Plan 2021-2025
The influencing factors impacting the auditor’s ability to detect fraud in Malaysia
This study aims to determine and analyse the effect of auditor independence, auditor experience, professional skepticism and time pressure on the auditor’s ability to detect fraud in Malaysia. This research is a quantitative study and the data was gathered through the collection of primary data from the target population. The target respondents are 200 auditors who working at the randomly selected five accounting or audit firms registered with the Malaysian Institute of Accountants (MIA). The number of samples collected and used in this study is 110 respondents. Asides that, the data collection method used in this study was by distributing questionnaires to the respondents. Methods of data analysis using multiple linear regression analysis with the help of the SPSS Statistics Version 29 software application. Based on the results of data analysis, it was found that: 1) Auditor Independence has a positive effect on the auditor's ability to detect fraud; 2) Auditor Experience has a positive effect on the auditor's ability to detect fraud; 3) Professional Skepticism has a positive effect on the auditor's ability to detect fraud; and 4) Time Pressure has a negative effect on the auditor’s ability to detect fraud
Undang-undang perlindungan pemberi maklumat di Malaysia: Satu analisis
Malaysia has enacted Whistleblower Protection Act 2010 (APPM 2010) in response to the call of the United Nations Convention Against Corruption 2003 even though there have been provisions related to the protection of whistleblowers in other acts that provide a different scale of protection. The overlap between the protections provided by these various acts can open up space for the enforcement agencies to choose the provisions they want without taking into consideration the better protection of whistleblowers. Although APPM 2010 has been enacted for quite a long time, there is only one successful case for in favour of whistleblowers under this act which may indicate that APPM 2010 still need to be improved. This study aims to identify the overlap of legal provisions for protection of whistleblowers between the acts. It also identifies the provisions under APPM 2010 that need to be improved by making a comparison with whistleblowers protection legislation in America and England because APPM 2010 is based on those countries but they have made many improvements to it. In fact, this study also looks at the extent to which this act was applied by the enforcement agencies. This study is a social legal study which uses the analytical and critical approach as well as comparative study. It is suitable for analysing and conceptualising legal issues related to enforcement mechanisms and implications of legal rules and principles. Relevant secondary data were studied and interviews were conducted with enforcement agencies monitored by the Legal Affairs Division in the Prime Minister’s Department to observe the application of APPM 2010. The results of the study show that the protection of whistleblowers under APPM 2010 is generally better compared to the provisions of other acts excepts for a few. However, there are many improvements that need to be made to APPM 2010 in order to increase its effectiveness such as creating a more independent channel for providing information apart from enforcement agencies that under the jurisdictions of the government, the definition of whistleblower should be broadened in scope, it is important to create an organization that monitors the protection given to whistleblowers to ensure the welfare of whistleblowers and also drastic and immediate action should be taken against someone who retaliates against the whistleblower. In conclusion, Malaysia needs an effective act to protect whistleblowers to further encourage the provision of information as it is an important tool to specially to combat corruption. From the perspective of application, all enforcement agencies adopt APPM 2010, however with different procedures according to the perspective agencies
A study of the relationship between flexible working arrangements, job environment, job communication, and employee performance
Flexible working arrangements, job communication, and job environment are some of the prominent variables that impacted employee performance in the organization, especially during the COVID-19 period. However, most of the previous research did not include all three factors in the same study and did not highlight the link amid the variables and the performance of the employees. Furthermore, the majority of previous research in the Selangor area focuses on the governmental sector rather than the private sector, especially in the mobile and accessories retail chain industry. Hence, this study aims to focus on the relationship between flexible working arrangements, job environment, job communication, and employee performance in mobile and accessories retail chain company at Selangor. The study was conducted on private sector employees in mobile and accessories retail chain company at Selangor. The convenient sampling technique was selected to obtain data from 201 private sector employees of mobile and accessories retail chain company at Selangor. Referring to the results of this study, the employees’ performance of private sector employees in mobile and accessories retail chain company at Selangor is at the highest level. The study also found a positive relationship among flexible working arrangements, job communication, job environment, and employee performance. However, the study discovered that only job communication and job environment have the greatest impact on employee performance. The study's implications are examined. Finally, when the study was completed, the limitations of the study were determined. There are also recommendations for the organization, employees, and future researchers for a betterunderstanding of the future