3127 research outputs found
Sort by
Perception of Readiness among Malaysian and Indonesian Accounting Students in the Sustainable Development Goal (SDG) No. 13 Pitching Video Competition
No full textUniversities worldwide play a critical role in advancing Sustainable Development Goal (SDG) No. 13through both formal curricula and informal educational initiatives. Simultaneously, the internationalization of higher education has become a prominent strategic priority. One such informal initiative is the SDG No. 13 Pitching Video Competition, implemented through a competition-based learning (CBL) approach to foster climate awareness and action among students. This study investigates accounting students’ perceived readiness to participate in this competition-based learning activity. A structured questionnaire was designed and administered to undergraduate accounting students from Malaysia and Indonesia, who participated in an international academic webinar jointly hosted by two public institutions: University A in Sarawak, Malaysia, and Universitas B in East Java, Indonesia, in October 2024. Descriptive statistical analysis was employed to evaluate the responses. The findings revealed that over 80% of participants expressed agreement with 23 out of 32 survey items, indicating a strong level of readiness to engage in the SDG No. 13 pitching video competition. The paper concludes with a discussion of the implications of these findings, alongside the study's limitations and avenues for future research. This paper promotes the connection between experiential learning and global sustainability goals, which helps shape a generation of graduates who are both skilled and globally aware
The Role of Perceived Usefulness and Attitude in Student Engagement: A Conceptual Study in Malaysian Blended Learning Environment
No full textThe implementation of blended learning across Malaysian higher education, particularly after the COVID-19 outbreak, has placed student engagement and active involvement at the centre of instructional priorities. This conceptual paper explores gamification as a potential strategy for enhancing engagement, emphasizing perceived usefulness as a critical determinant. This study was guided by the Gamification Acceptance Model (GAM), an adaptation of the Technology Acceptance Model (TAM). Purposive sampling will be applied to recruit respondents who have prior experience using gamification in education. Expected results demonstrate that perceived usefulness exerts a significant influence on three engagement dimensions: attitude, skill engagement, and interaction engagement. These findings will affirm the applicability of GAM in blended learning contexts, while highlighting the value of perceived usefulness in directly promoting learner engagement. The study offers practical recommendations for educators and higher education institutions to integrate gamification into course design, aiming to develop effective and engaging learning experiences
Navigating Borderline Personality Disorder (BPD) and addiction to Online Impulse Purchases – A Malaysian take
No full textMental illness has been posited as one of the leading factors of online impulse purchases. The impact of impulse purchases caused by borderline personality disorder (BPD) is not clearly established in Malaysia, although Malaysia has among the highest spending consumers in the region, with mental illness increasing steadily in the community. The importance of identifying the effect of BPD on impulse buying is important because there is a need for intervention to eliminate the negative impact impulse buying has on finances, relationships, hoarding problems, wastage, and mental health in a person with BPD. The objective of this conceptual paper is to investigate existing literature on the level of impulse purchases of Malaysian consumers and their relation to mental illness, specifically borderline personality disorder (BPD), and propose a framework to depict the relations of selected factors. Stimulus-Organism-Response (SOR) Theory is adopted as the underpinning theory for the conceptual framework. The stimulus element is online shopping usage, the organism element is BPD, and the response element is impulse buying. The lack of research in Malaysia, despite the dire consequences of impulse buying by a person with BPD, points out that future empirical study is needed with progression to the development of intervention and prevention policies. Finally, the success factors for implementing the proposed framework and some thoughts on future research directions have been discussed
Integrating ESG and Shariah Frameworks for Enhanced Equity Market Returns
No full textMost of the existing studies primarily focus on the impact of ESG and Shariah-compliant on the financial performance instead of the share price performance. The objective of this study is to investigate the share performance of ESG (Environmental, Social, and Governance) and Shariah-compliant stocks in the Malaysian equity market, that is benchmarked against the FBMKLCI from the period of 2019 to 2023. It evaluates the ability of the stocks to surpass the benchmark and outperform the FBMKLCI by 5% and 10% respectively. This study examines the share price performance which leverage on the Stata software to identify p-values (<0.1) as indicators of marginal statistical significance. The results demonstrated a mixed performance for ESG-rated stocks, with social and governance variables emerging as a more consistent driver of outperformance compared to environmental dimensions. Even though the ESG and Shariah-compliant combination demonstrated a mixed set of results in the outperformance of the stocks, it has provided some evidence that the integration of ESG and Shariah-compliant stocks may enhance the equity market returns. It promotes the alignment of ESG and Shariah-compliant stocks to institutional investors, policymakers, and retailers who strive to achieve better equity market performance. This research underscores the pivotal role of integrating ESG and Shariah-compliant frameworks in driving share price performance while ensuring that ethical standards are taken into consideration
Digital Currencies and Sustainable Finance: A Bibliometric Review of Global Research Trends
No full textThis study presents a comprehensive bibliometric analysis of research trends at the intersection of digital currencies and sustainable finance from 2018 to 2026. Drawing on 358 publications indexed in the Scopus database, the analysis employed Bibliometrics and VOSviewer to examine publication performance, citation structures, keyword co-occurrences, and thematic evolution. The results reveal a significant rise in scholarly attention toward digital currencies, particularly cryptocurrency, blockchain, and central bank digital currency (CBDC), with notable connections to themes of sustainability, green economy, and financial inclusion. The study identified cryptocurrency (31.01%), blockchain (14.25%), and bitcoin (13.13%) as the most prominent keywords, underscoring the dominance of technological innovation in reshaping financial ecosystems. Furthermore, the citation metrics (4,246 total citations; h-index = 34) indicate robust academic engagement and growing interdisciplinary collaboration. The findings highlight those digital financial innovations not only transform global financial structures but also play a pivotal role in promoting sustainable development and green finance initiatives. This bibliometric mapping offers valuable insights for policymakers, financial institutions, and researchers aiming to align digital finance strategies with sustainability objectives. Future studies are encouraged to explore the regulatory frameworks, technological ethics, and environmental impacts of digital currencies to foster an inclusive and resilient financial future
Engaging the Loop: A Conceptual Framework Linking Stakeholder Engagement to Circular Economy Adoption for Waste Reduction
No full textThis study addresses persistent challenges in municipal solid waste systems, namely low diversion and uneven resource recovery, by examining how stakeholder engagement (with communities, suppliers, and regulators) supports the adoption of circular economy (CE) practices and how operational change, often termed green process innovation, drives measurable waste outcomes. The central hypothesis is that CE adoption mediates the relationship between stakeholder engagement and waste reduction. Using a narrative review oriented to concept development, records were retrieved from the Scopus database (articles and reviews, 2000–2025, English) with a reproducible query targeting stakeholder engagement, CE, policy/strategy, and organizational settings. After de-duplication, titles/abstracts and full texts were screened for relevance to engagement, CE adoption, and waste outcomes or proxies; data were extracted into a concept-centric matrix and synthesized via integrative thematic analysis. Primary outcomes were diversion rate, secondary material yield, and contamination reduction. The synthesis reveals two pathways: (1) a direct association whereby engagement mobilizes source separation, social acceptance of reuse/repair, and take-back participation; and (2) a stronger, mediated pathway in which engagement enables CE adoption, such as design for disassembly, industrial symbiosis, organics valorization, and optimized recycling–recovery portfolios that directly improves diversion and recovery. Governance capacity, policy coherence, and digital readiness strengthen these effects. Overall, stakeholder engagement improves waste outcomes primarily by deepening and routinizing CE adoption, with supportive governance and policy environments amplifying gains. The resulting framework offers testable propositions and practical guidance for municipalities and firms seeking scalable circular outcomes
European Nations' Asylum Paradox in Perspective: Exploring Italy-Albania’s Refugees Pact Asylum Processing under the 1951 Geneva Convention and the 1967 Protocol
No full textThis study explores Italy-Albania’s refugees pact asylum processing to create awareness about humanitarian issues, the 1951 Convention’s contravention, and to expose Italy's (Europeans') asylum paradox. Asylum successful applicants get access to Italy, whereas unsuccessful applicants are repatriated. This study is significant because of the open arms Europeans received Ukrainian refugees, whereas Syrian and Afghan refugees were neglected. The paper adopts Building an infrastructure of Dissent, and Civil Solidarity as a Transformative Practice, exploring Italy-Albania’s pact. The study adopts a literature review, otherwise known as a ‘meta study’. The study identifies that Europeans, through civil solidarity, signed the Convention, protected European descent refugees. However, the 1967 Protocol results in refugees floodgate’. Most refugees are non-Europeans. Regarding priorities shift from humanitarian issues to infrastructural development. This explains the European asylum paradox. Far-right ideologies deemed nations safe in the absence of war. Conflicts and cultural practices tantamount to persecution are ignored in asylum seeking. Modern migration consists of a mixed bag is frowned upon in processing asylum. Only push and pull factors are considered. Some nations are deemed ‘safe’. Applications from such nations are ignored. Unsuccessful applicants are repatriated, which violates human rights and contravenes the 1951 Convention. This study argues that, unlike in the 1950s, when humanitarian and civil solidarity concerned Contracting States, nowadays, nations prioritize infrastructure over human rights. Far-right ideologies ‘fan’ Italy-Albania’s pact violates human rights and contravenes the Convention. The paper recommends the Convention’s re-examination to be abreast with time, since Contracting States nowadays value infrastructure over civil solidarity
Fiscal Policy Variables and Industrial Growth in Uganda
No full textThis study examines the effect of government spending, taxation, and borrowing on the development of Uganda's manufacturing sector in both the short and long term based on the ARDL model. The study was focused on three main objectives: examining the role of government consumption expenditure, the effect of value-added tax (VAT), and the role of short-term debt on manufacturing value-added (MVA). The results show that government spending contributes slightly to MVA in the short term but supports growth in the long term. VAT contributes to MVA in the short term but reduces it in the long term, showing how excessive taxation can damage industrial competitiveness. Short-term debt reduces the growth of MVA in the short term but is positive in the long term, showing the need for careful management of debt. In general, the evidence suggests that firm government support, moderate taxation, and prudent borrowing are central to the development of Uganda's manufacturing. However, the study identifies a number of limitations, such as the reliance on secondary data, exclusion of possible determinants, and failure to fully establish causality. It recommends that future research take into account a wider range of variables and more disaggregated data in an effort to shed more light on the determinants of manufacturing growth
Parental Choices in Childcare Services: Customer Experience and Risks of Unregistered Childcare
Get PDFParental decision-making in selecting childcare services is crucial to ensuring children’s safety and well-being. However, many parents face difficulty accessing reliable information, often relying on unverified sources such as social media and personal recommendations. This study explores parental experiences in choosing childcare, focusing on challenges, risks, and consequences. A qualitative phenomenological approach was adopted, using semi-structured interviews with parents whose children experienced neglect or abuse at childcare centres. Thematic analysis, supported by NVivo software, revealed three key findings. First, many parents rely heavily on informal sources like Facebook, which often lack credible reviews or verification. This reliance increases the risk of selecting unsafe childcare. Second, affordability and proximity significantly influence decisions. Financial pressures and work commitments often compel parents to choose unregistered providers despite known safety concerns. Convenience and cost were prioritised over regulatory status in many cases. Third, children exposed to unsafe childcare environments exhibited concerning physical and behavioural changes, including fear, withdrawal, speech delays, bruises, and recurring illness. Some suffered lasting trauma, negatively affecting emotional and social development. Parents often hesitated to report abuse, especially when dealing with unregistered centres, due to legal ambiguity and lack of evidence. This study highlights the urgent need for a centralised digital platform offering verified reviews, ratings, and registration status to aid parents in making informed decisions. Enhancing transparency can significantly reduce risks associated with unregulated childcare. Future research should examine the role of government oversight and parental awareness in strengthening childcare selection practices
Balancing Growth and Sustainability: The Role of Carbon Tax in Malaysia
Get PDFThis concept paper discusses the important role of carbon tax as an innovative policy tool to strike a balance between economic development and environmental sustainability in Malaysia. The primary objective of this paper is to investigate the potential of carbon taxation to curtail carbon emissions in Malaysia without compromising its economic growth. This study adopts a qualitative approach, incorporating an extensive review of existing literature on carbon taxation, its implementation experiences in other countries, and Malaysia's current environmental and economic landscape. The analysis reveals that carbon taxation has the potential to incentivize carbon-emitting industries to adopt cleaner technologies and sustainable practices while generating revenue for environmental initiatives. The findings suggest that a carefully designed and well-implemented carbon tax policy can lead to a more sustainable development path for Malaysia. This paper contributes to the body of knowledge by presenting a comprehensive analysis of carbon taxation's potential to address climate change issues in the country. The originality lies in bridging the gap between economic growth imperatives and the need for sustainable environmental practices, particularly in the context of an emerging economy. This paper offers valuable guidance to policymakers, businesses, and other stakeholders involved in shaping Malaysia's environmental and economic policies. By understanding the potential benefits and challenges of carbon taxation, policymakers can design effective and efficient policies that foster economic growth while mitigating the adverse impacts of climate change. Moreover, businesses can strategize for a greener future, ensuring long-term competitiveness and sustainability in the global market