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The legal and regulatory framework of transfer pricing in Malaysia
No full textGlobalisation and the rapid growth of international trade have made intercompany pricing a common consideration for most businesses. Transfer pricing is not illegal or abusive in and of itself. It is a well-known tax principle that a taxpayer has the right to plan his affairs in order to pay less tax than would otherwise be due. However, transfer mispricing, also known as transfer pricing manipulation or abusive transfer pricing, is illegal or abusive. Like other tax jurisdictions, the Malaysian government, through the Inland Revenue Board of Malaysia (IRBM), has enacted transfer pricing guidelines and legislation to combat transfer pricing manipulation and abuse. In 2003, the IRBM issued its first transfer pricing guidelines. Specific transfer pricing provisions were added to the Income Tax Act of 1967 (ITA) later in 2009. Under the new provision, the Director-General of Inland Revenue (DGIR) is empowered to substitute the price of any transactions entered into between related persons to reflect the arm's length price of such transaction. The study's goal is to investigate the legal issues that arise from the implementation of Malaysia's transfer pricing law. This thesis utilises both qualitative case study and legal research methods. Focus was given on two transfer pricing audit cases and the notices of appeal filed by taxpayers with the Special Commissioners of Income Tax (SCIT). In addition, transfer pricing laws and practices in Australia and the United Kingdom were analysed using a comparative research methodology. This study found that the existing transfer pricing law lacks clarity regarding issues pertaining to burden of proof, imposition of penalties, transfer pricing guidelines, arm's length range, breach of natural justice, limitation period, transfer pricing document and transfer pricing method. Subsequently, the study proposed policy changes through amendments to transfer pricing legislation. The recommendations would eventually contribute to the implementation of a comprehensive transfer pricing law in Malaysi
Determinants of social media marketing towards start-ups business
No full textDigital marketing is a way for businesses to communicate with people using the internet. It involves using different online tools like social media, blogs, and videos to promote products and services. As the internet becomes more popular, marketing strategies need to change to keep up with how people use technology. This research paper talks about how digital marketing is growing and how businesses can use it to be successful. It also talks about the good and bad things about using technology for marketing and suggests ideas for future research. The study will be divided into five chapter. In the first chapter, we will explain what the study is about and why it is important. We will also talk about what we aim to find out and how we plan to answer and the entire scope of the research. In the next chapter, we will cover the literature review which will provide other people's writing on social media marketing. This will help us learn more about how it has grown and why our study is important. We will use information from other studies to see the social media marketing towards start-ups. The third chapter tells us how the information was collected to make the research better. It explains how the choices made from sampling method to the population chosen to get more information. The context of methodology will give us lots of details about how the information was gathered and used to make the research better. In the fourth chapter which is findings part, we will show and explain all the important calculation we did based on the survey. After that, on the last chapter we will finish the paper by giving a conclusion. The conclusion will talk about what the results mean and suggest things to do in the future. We will also talk about the things we couldn't do because of limitations
Cybercrime and the obstacles to convicting its perpetrators according to the law "special reference to UAE law"
Get PDFThe study discussed a general and important issue that poses a threat to society, and focuses on all aspects of social, economic, political and even religious affairs. This topic is cybercrime and its obstacles according to UAE law. This study was discussed among the main research points represented in the statement of the nature of cybercrime through the definition of cybercrime that is used via computers and smart phones via Internet networks. Which aims to know how to prove electronic crime with digital evidence in accordance with the UAE legislation, and to talk about the characteristics of this crime, in which the offender is characterized by intelligence, cunning and great knowledge of digital life. Which aims to know the substantive and procedural rules that pertain to cybercrime. Then the study talked about the types of crimes, their elements, scope and legal nature. The study analysed the obstacles to cybercrime and its applications, by clarifying the difficulties and challenges facing the crime itself, in addition to the perpetrator and the victim, as well as the investigators and the police. Which aims to indicate and identify obstacles and problems in addition to the effects resulting from the commission of electronic crime. Finally, the study discussed the difference between electronic and traditional crime. The study adopted the qualitative analytical and comparative approach. The study concluded with many findings and recommendations, the most important of which are the seriousness of cybercrime and the diversity of its forms, in addition to the fact that jurisdiction in cybercrime rests with the court within whose scope the committed crime falls, according to whether the crime constitutes a misdemeanor or a felony. Moreover, the study recommended that the UAE legislator add a text clarifying the penalty for the electronic war crime, as it is considered one of the crimes affecting the security of the state. Moreover, the study recommended adding another text that criminalizes acts of electronic beggary and electronic prostitution
Kajian terhadap faktor penerimaan pengguna berkaitan penggunaan e-dompet daripada perspektif warga universiti di bandar dan luar bandar
Get PDFApart from the use of money as a payment medium, there are also other payment methods accepted in Malaysia. Among them is to use of debit cards, credit cards, and the use of e-wallet applications. Although cash payments are still the most widely accepted form of payment in Malaysia, the use of cashless and contactless payments is also increasing. However, its use is still minimal, especially for the aspect of payment using e-wallets, either at the level of Malaysians in general, or within the level of higher education institutions in particular. In addition, youth also prefer to get help in the form of cash instead of e-wallet credit. This research aims to examine the relationship between 4 constructs from UTAUT, namely performance expectations, effort expectations, ease of use factors, and social influence with the intention to use e-wallets in Malaysia under the new norm. The study also includes two additional factors which are the level of safety and reliability to extend the original UTAUT model. A convenience sampling technique was used, and a total of 375 individuals were given questionnaires to complete, but only 275 sets of questionnaires could be processed, consisting of 84 respondents from Universiti Kebangsaan Malaysia (UKM) representing urban area, and 191 respondents from Universiti Utara Malaysia (UUM) representing rural area. The results were analyzed descriptively. The results were analyzed descriptively. The results show that the use of e-wallets in Malaysia is significantly influenced by effort expectations, performance expectations, social influence, reliability, ease of use factor and security factors in order of priority for urban and rural university students. Also, there is no significant difference for performance expectations, ease of use factors, social influence, security factors and reliability between UKM and UUM citizens for the use of e-wallet applications, but there is a significant difference for effort expectations. Facility providers and business owners can use the guidelines provided by this study to improve their services more effectively. In addition, existing businesses are expected to focus on elements that will increase the acceptance of e-wallets. This study can also help entrepreneurs to further diversify payment options, and help universities to offer cashless payments to their students more efficiently
Mutual benevolent (khairat kematian): the logic of participation among volunteer members of Malaysian Civil Defense Force in Selangor
Get PDFThe term khairat is already familiar in the Malaysian society although the term is actually borrowed from the Arabic background. Mutual benevolent usually is known as money collected from contributors who are living in a certain area at a certain rate to prepare for unfortunate events that could lead to decease. The issue that arises is among the volunteer members of Malaysia Civil Defense Force who are exposed to high-risk jobs and vulnerable to death risk unsupported by a low and uncertain earning income. This study was carried out to examine the knowledge, awareness, belief and trust affecting the volunteer member in participating mutual benevolent. The questionnaire has been distributed to 230 respondents from volunteer members of the Malaysian Civil Defense Force around the state of Selangor. The results showed all of the three factors have a positive relationship with the tendency to participate in mutual benevolent in Selangor. The findings of this study provide important insights to the management of the mutual benevolent in planning more methods to attract the participation of volunteer members. Further, it is recommended that several measures can be taken by various parties such as the authorities, the next researchers and the community itself in improving and overcoming problems arising from the mutual benevolent
Design model of Immersive Virtual Reality Aid System With Tamed Cybersickness For Children Road Safety Education (IVRAS4CROSE)
Get PDFThis study focuses on User Experience in Virtual Reality (VR) and Immersive Virtual Reality (IVR) assisted learning concept that is designed for children in learning road safety, particularly in minimizing the effect of cybersickness. Previous findings have revealed that studies related to educational content via IVR are highly lacking especially in specific requirements and empirical evidence in reducing the cybersickness effect of IVR applications. Hence, this study proposes a Design Model of Immersive Virtual Reality Aid System with Tamed Cybersickness for Children Road Safety Education (IVRAS4CROSE). There are four (4) main objectives of this study: (i) to determine the main components, elements, and cybersickness reduction guidelines of the proposed Design Model of IVRAS4CROSE with minimal impact of cybersickness effects, (ii) to develop the Design Model of IVRAS4CROSE with capability in minimizing cybersickness effect, (iii) to evaluate and validate the proposed design model of IVR through prototype and reviews from experts and end-user, and (iv) to evaluate the prototype in term of immersion, interaction, navigation, and physical response toward cybersickness aspect. All objectives have been achieved through various scientific activities and research steps through The Design Science Research Methodology. As a result, this study proposes 19 subcomponents that break down five main components of the IVRAS4CROSE. The proposed model has been validated through expert review and prototype. It was found that the proposed model has been positively accepted by local and international experts and is also useful for IVR developers through prototype. The findings of user experience evaluation also indicate that the application of IVRAS4CROSE – Bijak Melintas is capable to support children in learning RSE and at the same time has successful in minimizing the effect of the cybersickness toward IVR application. In conclusion, this study improves the existing knowledge through IVRAS4CROSE, as it provides the design elements and principles that help reduce the cybersickness effect and indirectly cultivates children engagement in learning children RSE. For practical contribution, this study produces the IVRAS4CROSE – Bijak Melintas as an alternative educational application for communities in learning children RSE
Kecenderungan pengundi muda : Kajian kes negeri Perlis
Get PDFGE has been one of the factors that contributes to the party’s winning percentage or determining factors. In this study, young voters refer to who are registered as voters and are between 21 and 40 years old. The government's latest decision to lower the voting age from 21 to 18 is a commendable initiative to increase the participation of youths in the formation of the government and the administration of the country. Through the increasing trend of modernization across the country, it has a direct impact on the increase in political literacy or the level of political literacy among the society, especially among young people. Problems that exist to influence the inclinations of young voters are such as the inclusive policies of the contesting parties, the characteristics of credible candidates highlighted by the contesting parties and current issues that affect the sensitivities of young voters such as corruption, employment opportunities and cost of living. This study uses qualitative methods through interviews and also focus group interviews. The findings of this study clearly show that the tendency of young voters in Perlis to take care of the party's policies and also the characteristics of the candidates who bring a good background in terms of personality, integrity and leadership experience. Local and national issues are also of concern to young voters in Perlis such as employment opportunities, cost of living and educational opportunities. The inclination of the youth in the selection of political leaders is an important aspect to be examined because it reflects the hopes of the youth towards the political leaders who will lead the country in the future
Intermestic politics and the evolution of Nigerian foreign policy in the post-independence era
Get PDFInternationally, state behaviour has long been acknowledged to be the result of a variety of factors originating both within the state and within its constituting external environment. These factors have widely different degrees of influence across states. Using Nigeria as an example, this study sought to determine whether Nigerian foreign policy is determined by internal or external factors. The framework of analysis used is neoclassical realism to capture the intersection of internal and external influences, namely, intermestic politics, in the formulation of Nigerian foreign policy. Following a review of the literature on foreign policy sources and a historical overview of Nigerian foreign policy, evidence of relevant sources in relation to Nigerian foreign policy was presented and Utilized to create a questionnaires, The Methodology utilized is mixedmethods sequential research design comprising both quantitative survey questionnaire and qualitative semi structure interview techniques. The evidence was then compared to the answers to the survey questionnaires and interview questions in the hopes of uncovering more information. The research findings from the quantitative hypotheses result collectively predicted that when it comes to Nigerian foreign policy, internal influences take precedence over external influences. Internal influences in the regard of Nigerian foreign policy have been found to be more pervasive than external influences,mas expected. This is not to say that external influences have been non-existent, but rather that internal considerations account for the majority of Nigerian foreign policy decisions. The findings from the qualitative interview reveal and corroborated to quantitative results as the majority of the interviewers elaborated that external factors are part of the foreign policy but not a determinant of a state’s foreign policy and Nigeria is not an exemption. Furthermore, the introduction of leadership personality and perception as a mediator shows positive impact on the relationship between external environment and foreign policy behaviour. Thus, this study recommends for the relevant stakeholders to formulate the policies that will enhance the internal and external environment to stimulate better foreign policy behaviour in and beyond Nigeria
Simulation of elliptical core few mode fiber switch in mode division multiplexing for enhancing bandwidth performance
No full textThis study deals with designing an optical switching mechanism premised on Mode Division Multiplexing (MDM) which aims to meet the exponential increase in bandwidth capacity performance demands. MDM seeks to replace wavelength division multiplexing (WDM) technology which is currently overwhelmed capacity-wise despite being regarded as a workhorse in networking. As a result, Elliptical Core Few Mode Fiber (EC-FMF) is used to converge specific modes which depend on the refractive index changes in the core to undergo a mode conversion process for switching. This switching mechanism uses an elimination algorithm which removes unwanted modes leaving behind the ones with optimum power to propagate data. Mode dispersion limits MDM’s capability to effectively choose strong modes and EC-FMF is used to correct this. Mode conversion is the method used through Beamprop by creating other channels to transmit data from one central mode. The resultant channels are numerically optimized using Matlab, and an elimination algorithm to remove unwanted channels. Therefore, the bandwidth capacities achieved were improved by 17% compared to current switch devices. This study achieved greater bandwidth capacity namely 40 Gbps for the 2 mode EC-FMF switch, 80 Gbps for the 4 mode EC-FMF switch and 120 Gbps for the 6 mode EC-FMF switch. Bit error rate (BER) results achieved were 1.8941x10-19 for the 2 mode EC-FMF switch, 1.6867x10-17 for the 4 mode EC-FMF switch and 7.4846x10-15 for the 6 mode EC-FMF switch respectively for three simulations. This study is beneficial to practice or society as it will enable more bandwidth to be availed to users in this ever- evolving and sophisticated internet age. Furthermore, the findings of this study have extended the body of knowledge in the area of optical switching by providing a new mechanism for MDM switching applying mode conversion in conjunction with the elimination algorithm
Sejarah sosio ekonomi kaum tani dan cabarannya di negeri Kedah tahun 1880-1990.
No full textThis study discusses the history and socio-economic changes of Kedah’s peasants between 1880 and 1990. It covers three phases, namely the pre-colonial period, the British and Japanese colonial period and post-independence. This study aims to identify the socioeconomic form of peasants in Kedah in pre-colonial period. Next, this study examines the socioeconomic development of the peasants for the period of 1900 to 1945. In addition, this study examines the debt issues faced by the peasants in the period 1900 to 1970. Further, this study details the steps taken to overcome the socioeconomic problems of the peasants. as a result of the issues of Padi Kunca and Jual Janji from 1900 to 1970. Next, this study evaluates the importance of the establishment of the Muda Agricultural Development Board (MADA) until 1990. This research uses historical methods with a descriptive qualitative approach. In terms of the use of sources, the focus is on primary sources which are official records such as the State Secretary's file (SUK), Sultan Abdul Hamid's Correspondence (SMSAH), KSama File (Kedah), State Agricultural Officer File (1943- 1966), Annual Report of the Ministry of Agriculture and Agro-Based Industry (MOA), Annual Report of the Muda Agricultural Development Board (MADA), Kedah Annual Report. In addition, online primary materials such as newspaper clippings from Berita Harian, The Strait Times, Malaya Tribune, Straits Echo and Singapore Free Press accessed from the National Library of Singapore were also used to complete the research facts. The study is also supported by secondary sources which are library materials consisting of books and articles as well as theses as additional references. In order to fill the gaps in the study, interview data is also used. Interview sessions were held face-to-face with historical figures and those who have information on the issues of Padi Kunca, Jual Janji and the establishment of MADA. The study found that the main constraints that hindered the socio-economic progress of Kedah peasants throughout the three eras were outdated farming methods, the pressure of Padi Kunca debt and Jual Janji. This study also found that the establishment of MADA has had a positive impact on peasants in improving their socioeconomic status. The main contribution of this study in the corpus of knowledge proves that debt culture is the main cause of the poverty of Kedah’s peasants and can only be overcome through intervention from the government