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Factors affecting business sustainability in family-businesses: the moderating role of organizational improvisation and access to finance
Get PDFSmall and Medium Enterprises (SMEs) contribute towards employment generation and economic growth in developing countries. Most SMEs operating in Pakistan were owned and operated by families. One of them is the surgical instruments industry which is not performing well even though this industry has potential good business sustainability. This study examined the factors affecting the business sustainability of family-owned SMEs. The study used a quantitative approach to investigate the role of succession planning, strategic flexibility, and market orientation in assessing the business sustainability of family-owned SMEs in the surgical instruments industry with the moderating role of access to finance and organization improvisation. Triple bottom line theory was the underpinning theory of this study. The study used surgical instrument industry of Pakistan as a unit of analysis, where owners/managers were representatives of organizations. A total of 392 questionnaires were collected for the final data analysis, and the response rate was 59.39%. The PLS-SEM technique was employed for the data analysis. The findings indicate that succession planning, and strategic flexibility have a significant and positive relationship with business sustainability. Market orientation indicates an insignificant association with business sustainability. Access to finance does not significantly moderate the relationship between succession planning, strategic flexibility, and business sustainability. Finance access significantly moderates the relationship between market orientation and business sustainability. Furthermore, organizational improvisation significantly moderates the relationship between succession planning, strategic flexibility, and business sustainability; however, organizational improvisation does not significantly moderate the relationship between market orientation and business sustainability. This study also discussed the theoretical, and practical contributions that provide the implications to managers/owners, regulatory authorities, and policymakers regarding the significance of succession planning, strategic flexibility, market orientation toward the business sustainability with the moderating role of access to finance and organizational improvisation. Future studies need to consider entrepreneurial thinking, networking orientation, and management accounting as predictors of business sustainability
The quality of tax reporting by companies in Malaysia: The role of tax agent
Get PDFThe objective of this study is to investigate the quality of tax reporting by companies in Malaysia. Three aspects of investigation were included in the situation of tax planning practices by companies in Malaysia from the perspective of tax computation prepared by tax agents appointed by companies for the years of assessment 2017, 2018 and 2019. Then, it was followed by identifying some clues of the characteristics of the tax agents that probably came from the Big 4 or non-Big 4 tax agent companies. Lastly, this study would ascertain the issues of audit frequently found that would be the triggered items for tax administrators in choosing companies for audit. Via the Theory of Ethics, the adoption of ethics values by tax agents in every decision made upon conducting its profession was explored especially in maintaining the quality of its tax reporting and the character from its professionalism. Data was collected from the internal data of IRBM and convenience sampling was used for the interviews to support the data collected. The results indicated poor quality of tax reporting in terms of the increase in tax adjustment after audit for the three consecutive years. The results also showed that the direct mediation of Big 4 and non-Big 4 tax agent companies in tax avoidance which, correspondingly indicated the poor quality of tax reporting. Results indicated issues on Sales, Purchases and Expenses were the most frequent issues in audit. The adoption of Theory of Ethics is similar to Deontological and Utilitarian theories which indicate that a non-Big 4 tax agent will take the risk of not reporting the actual performance of the company. When taxpayers seek experts in reducing their tax liabilities, tax authorities should focus more on its audit regime to reduce tax avoidance and hence increase revenue collections. The study has limitations in terms of the small scale of sampling and information provided is not up to date. Possible further studies should focus more on other ethics theories and other possible factors towards tax reporting quality
Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief
Get PDFIn Malaysia, the government introduces different tax policies through the budget presented to the public annually. These policies aim to achieve various targets with the common objective of
stimulating the economy and generating higher national income. These policies should influence the spending behavior of taxpayers including their intention to spend on health and education tax
relief. Therefore, this study seeks to investigate the intentions of individual taxpayers and the resulting effects on their spending related to health and education tax relief. Data from the Inland
Revenue Board and the Department of Statistics show an increase in tax relief offerings, but household expenditure statistics indicate a decline in health and education spending. Researcher discusses the Theory of Planned Behavior (TPB) and the Knowledge-Attitude-Practice (KAP) model as frameworks for understanding behavior and intention. Factors influencing spending intentions, such as attitudes, subjective norms, perceived behavioral control, and tax knowledge, are explored. Questionnaires method is used in with a sample size of 160 respondents within the Klang Valley region. The data analysis process using SPSS software. Reliability analysis indicates high reliability of survey questions. Normality analysis shows data suitability. Factor analysis reveals suitable variables for analysis. Descriptive analysis shows a high level of intention and
attitude towards spending on tax relief. The analysis supports the hypotheses and identifies significant positive relationships between attitude, subjective norms, perceived behavioral control, tax knowledge, and intention to spend on health and education tax relief. The results indicate that individuals with more favorable attitudes, who perceive social pressure or influence, have a sense
of control, and possess tax knowledge are more likely to have a higher intention to spend on health and education relief. It emphasizes the importance of these factors in shaping intentions and behaviors. The study concludes that attitude, subjective norm, perceived behavioral control, and tax knowledge positively influence intention to spend on health and education tax relief. This
research suggests effective communication and awareness campaigns where it emphasizes the significance of these factors in promoting compliance and reducing non-compliance among individual taxpayers
Pengaruh amalan komuniti pembelajaran profesional terhadap kompetensi komunikasi guru sekolah menengah di Kota Setar, Kedah.
Get PDFTo cultivate competitive human capital, instructors' functions in 21st-century education are becoming increasingly challenging, necessitating teachers' communication skills. Professional learning communities (PLCs) are believed to have the potential to improve teachers' communication skills; however, their effectiveness has yet to be completely realised. This study aims to determine the degree of professional learning communities and teacher communication abilities. The study will also examine professional learning communities' influence on teacher communication competency. Using stratified random sampling, 266 teachers from 11 secondary institutions in Kota Setar, Kedah, were selected as respondents. The researcher received the returned questionnaires for analysis. The Professional Learning Community Assessment (PLC-A) questionnaires were used to evaluate the independent variable, while the Communicative Competence Scale (CCS) questionnaires were used to assess the dependent variable. This research employed a cross-sectional survey methodology. Using SPSS 26.0, descriptive and inferential statistics were employed to evaluate the levels and effects of professional learning communities and teacher communication competence. The study results show that communication proficiency and professional learning communities are being implemented at a high level in the Kota Setar area secondary schools. The findings of this study imply that implementing professional learning community practices in educational organisations can improve teachers' communication skills. Furthermore, the study finds that factors such as sharing private practise, sharing beliefs and vision, and situational support have a substantial impact on teachers' communication skills. Overall, learning organizations need to create effective professional learning communities in order to improve the level of communication competence thus contributing to the development of teacher professionalism
Komuniti pembelajaran profesional (kpp) sebagai mediator kepada hubungan antara amalan syura dengan komitmen guru-guru di sekolah-sekolah menengah negeri Kelantan
Get PDFKementerian Pendidikan (KPM) telah memperkenalkan dan melaksanakan program Komuniti Pembelajaran Profesional (KPP) untuk mewujudkan persekitaran kerja yang mengamalkan kolaboratif dan kolektif demi meningkatkan komitmen guru di sekolah. Namun budaya pengasingan guru, kekurangan amalan kolaborasi dan aktiviti pembelajaran bilik darjah yang masih tradisional serta karenah birokrasi telah mempengaruhi komitmen guru. Malahan terdapat juga faktor-faktor personel lain yang mempengaruhi seperti lewat hadir ke sekolah, guru culas dan mengelak daripada menerima tugasan. Kajian ini bertujuan mengenal pasti hubungan di antara amalan syura dan Komuniti Pembelajaran Profesional (KPP) dengan komitmen guru di sekolah. Selain itu, kajian ini juga mengenal pasti Komuniti Pembelajaran Profesional(KPP) sebagai mediator yang mempengaruhi amalan syura terhadap hubungannya dengan komitmen guru. Kajian yang dijalankan ini ialah kajian kuantitatif dengan menggunakan kaedah tinjauan melalui edaran instrumen soal selidik yang menggabungkan instrumen amalan syura yang dikembangkan oleh Ahmad Marzuki (2013), Soal selidik School Professional Staff as Learning Community Questionnaire (Hord, 1996) dan Organizational Commitment Questionnaire (OCQ) oleh Meyer & Allen, (2001). Seramai 450 guru yang dipilih secara rawak melibatkan 10 buah daerah di Kelantan melalui persampelan rawak berstrata tidak perkadaran. Data dianalisis menggunakan ujian-t, ujian ANOVA, korelasi Pearson dan analisis regressi. Terdapat hubungan dan pengaruh yang signifikan antara amalan syura, Komuniti Pembelajaran Profesional (KPP) dengan komitmen guru. Begitu juga Komuniti Pembelajaran Profesional (KPP) bertindak sebagai mediator yang signifikan dalam mempengaruhi hubungan amalan syura terhadap peningkatan komitmen guru. Implikasi kajian ini menunjukkan bahawa pemerkasaan amalan syura dan Komuniti Pembelajaran Profesional (KPP) berupaya meningkatkan komitmen guru untuk menghasilkan kecemerlangan murid sebagaimana aspirasi PPPM 2013-2025
The effects of intralingual and interlingual contrast and comparison on learning english relative clauses among EFL Chinese learners
No full textIntralingual and interlingual contrast and comparison is an effective teaching method for language learning. This study investigates the effects of intralingual and interlingual contrast and comparison on the learning of English relative clauses for Chinese Senior high school students. The study utilized a quasi-experimental research design involving 106 students, where the experimental group received the new teaching method of intralingual and interlingual contrast and comparison. To investigate the effect of the new teaching method and explore students’ views on learning English relative clauses thoroughly, both quantitative and qualitative research methods were utilized. The data was collected via experimental research (n=106) and focus group interviews (n=6). Research findings suggested that applying intralingual and interlingual contrast and comparison could be considered as an effective teaching method in improving students’ performance in learning English relative clauses, highlighting the effectiveness of the new teaching method on learning English relative clauses. The findings also revealed students’ challenges in learning English relative clauses, namely difficulties in rules memorization, confusion with the relative adverbs and prepositions+ relative pronoun which. And students considered that the new teaching method was simple and easy to understand in learning English relative clauses. In addition, the study provides a new perspective for other areas or countries on the learning of ERCs since there are a lot of similarities between personal pronouns and relative pronouns, between the prepositional phrases and relative adverbs in English itself and between English relative clauses and relative clauses in other languages. Finally, the study provided valuable insights for instructors on teaching English relative clauses, as well as providing suggestions for the Cognitive code approach and Contrastive analysi
Assessing the diffusion of E-Filing for tax compliance among Small and Medium Enterprises (SMEs) in Malaysia
Get PDFE-filing services were introduced by the Inland Revenue Board of Malaysia (IRBM), ushering in a new era of tax administration effectiveness as users gained the ability to submit their tax return forms electronically through internet-based platforms. Despite the availability of e-filing services since 2004, a noteworthy challenge persists as a substantial number of users, especially among Small and Medium-sized Enterprises (SMEs), continue to exhibit limited familiarity with the electronic filing system, highlighting the ongoing need for awareness and education on this digital tax compliance. The present study utilizes the Technology Acceptance Model (TAM) framework to evaluate the diffusion of e-filing for tax compliance among SMEs in the context of Malaysia, incorporating perceived ease of use, perceived usefulness, and digital tax compliance as key elements. Three hypotheses were tested in this study. Data were collected from 172 owner of SMEs on their perspectives (86% of response rate) related of willingness to utilise e-filing as a method of complying with focus in Selangor using an online survey. Statistical Package for Social Science (SPSS) were used to analyse the data. Overall, the findings underscored the pivotal role of user-friendly systems, perceived benefits, and digital transformation in promoting the adoption of digital tax compliance solutions among small firms in Malaysia, emphasizing the positive impact of digitalization on SMEs' intention to adopt e-filing while highlighting the need for improved user experience and interface design to further enhance willingness to embrace e-filing for tax compliance. IRBM is suggest enhancing the E-filing system with a dedicated SME site, immediate customer assistance, and a user-friendly mobile application is crucial for promoting widespread adoption and ensuring user-friendlines
Corporate tax avoidance during Covid-19 pandemic : A study on public listed in Malaysia
Get PDFThe main purpose of this study is to examine the impact of Company Size, Return on Assets (ROA), Capital Intensity (CAPR), Debt to Asset Ratio (DAR), Female Directors, and Company Age on Tax Avoidance in Bursa Malaysia's Public Listed Companies. Quantitative approach was adopted in this research. The sample selected based on top 30 and bottom 30 by market capitalization on the Main Board of Bursa Malaysia as at December 31, 2022. Based the results of study, it concluded Company size, Return On assets and Capital Intensity have significant impact on tax avoidance at 99%. It revealed Female Director has significant impact on tax avoidance at 95%. Whereas, Debt to Asset Ratio and Company Age do not have significant influence on tax avoidance
Exploring vocabulary learning strategy using online learning management system among TESL trainee teachers
Get PDFVocabulary learning strategy (VLS) is a very significant process for the second language learner (L2) in acquiring wide vocabulary especially for TESL teacher trainees for their future usage. However, VLSs are not being emphasized and specified in the structure of the TESL programme at Institute of Teacher Education (ITE) of the study. So, online learning management system (LMS), Schoology becomes a major platform in exploring VLSs in this study. The study aims to (i) examine the types of VLSs used by the TESL trainee teachers; (ii) explore on how an LMS helps TESL trainee teachers in enhancing their VLSs; and (iii) investigate the issues or challenges faced by the TESL trainee teachers in using LMS. This qualitative study used multiple methods such as interviews, online postings and discussion via LMS Schoology and field notes. It involved 14 research participants in three phases within 15- week interactions. During the phases, they had to write online reflections based on the tasks given via the LMS which were analysed using CEFR Text Analyzer. The structured online interviews, field notes and face-to-face interviews were analysed thematically using ATLAS.ti Software. The findings indicated the research participants had used VLSs similarly that had been highlighted in Gu and Johnson's (1996) vocabulary learning domain, metacognitive and cognitive strategies. In this study, online and modification strategies are two strategies used by the research participants that had been explored through the LMS. This study depicts how LMS helps the TESL trainee teachers in enhancing their VLSs and presents some issues and challenges faced by the research participants. This study was significant for trainee teachers, teacher trainers, the curriculum developers, and L2 researchers. There is a need to maximize the use of LMS in increasing TESL trainee teachers’ vocabulary learning through more VLSs for successful teaching and learning process
Developing a corpus-based teaching framework of argumentative essays for pre-university students
No full textNumerous studies on corpus linguistics and academic genres have employed the ESP approach. However, extensive research on the rhetorical structure and linguistic analysis of pre-university argumentative essays is still lacking. Thus, this research focuses on pre-university students’ written argumentative essays who are preparing for MUET. The data for this study comes from COMWArE, a Corpus of MUET Written Argumentative Essays compiled from two pre-university institutions. This study is framed within a corpus-based genre analysis, with the goal of analysing argumentative essays using a Swalesian move analysis and top-down analysis, also known as the BCU approach. AntConc is used to compute the frequency and distributional patterns of moves, and linguistics analysis of lexical verbs is performed by identifying the types and categories of verb forms in the most frequently used moves in COMWArE. To add credibility to the results of the corpus-based genre analysis, semi-structured interviews were conducted with six subject matter experts from the selected institutions. A framework for teaching argumentative essays at the pre-university level is conceptualised through data triangulation. The data revealed a nine-move structure with eleven steps; based on the distributional patterns, the moves and steps occur at the beginning, middle, and end of the paragraphs. Furthermore, the essays' communicative goals are realised through the effective use of lexical verbs within the moves and steps used in the essays. There are six types of lexical verbs in the argumentative essay, with the infinitive form (VVI) occurring most frequently. The majority of these lexical verbs are classified as activity verbs. Consequently, the findings are used to provide a framework of rhetorical move-step structure for instructional purposes, particularly at the pre-university level, for MUET. From a pedagogical standpoint, this study is significant for ESL teachers and novice writers in the classroom teaching and learning argumentative writing