Malaysian Journal of Social Sciences and Humanities
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Determinants of Budgetary Slack and Its Impact on Organizational Performance
Budgetary slack is a common phenomenon in corporate budget management, characterized by management intentionally underestimating revenues or overestimating costs during the budgeting process to create a financial cushion. Organizations need to be mindful of the potential negative consequences of excessive budgetary slack, which can undermine financial stability and transparency. This article aims to identify and analyze the key factors influencing budgetary slack and examine its impact on organizational performance. Using a review analysis approach, we investigated the determinants of budgetary slack and its effects on organizational outcomes. The analysis reveals that budgetary slack is influenced by factors at three distinct levels: the organizational level, the environmental level, and the individual level. While moderate budgetary slack can provide flexibility in uncertain environments, excessive slack ultimately impairs organizational performance through resource wastage and reduced managerial effort. Budgetary slack is a relatively complex phenomenon that requires careful management. Organizations must balance the need for operational flexibility with maintaining accountability and transparency. Further research could explore the underlying mechanisms contributing to the detrimental effects of budgetary slack, providing valuable insights for organizations to effectively manage it
A Comparative Review of the CEFR and CET4 Writing Assessment with Insights from Task Complexity Theories
The CEFR level descriptors are applied globally for language assessment, which is already aligned with IELTS, TOEFL, etc. Meanwhile, the CET4 is essential in language learning and teaching proficiency assessment in China. Building on previous research, this study examines the relationship between the CEFR level descriptors and the CET4 writing rubrics, mainly focusing on the essay writing assessment within the past decade. Despite the broad utilisation of the CET4 in universities, its comparison with the CEFR level descriptors remains underexplored. Based on this situation, the study investigates task complexity theories, automated and manual scoring systems, and recent studies about essay writing. Findings indicate that the CET4 writing scores correspond roughly to CEFR levels A1–B2, though comparisons with higher proficiency levels (C1–C2) remain inconsistent. While automated scoring systems reliably evaluate basic linguistic dimensions, they struggle to assess more aspects, such as description, argument, task relevance, and clarity dimensions, under the CEFR and CET4 writing assessments. Furthermore, the automated scoring systems lack the capacity to capture the nuanced features of advanced writing. These findings underscore the necessity of human evaluation, particularly in essay writing content assessment, while highlighting opportunities to refine grading methodologies and task design to enhance essay writing instruction
Pembangunan dan Pelaksanaan Soal Selidik Kemahiran Interaksi Pertuturan Bahasa Melayu (SSKIPBM) Berdasarkan Model Penilaian CIPP
Kertas ini bertujuan untuk mengemukakan proses pembangunan dan pelaksanaan Soal Selidik Kemahiran Interaksi Pertuturan Bahasa Melayu (SSKIBM) berdasarkan Model Penilaian CIPP. Kajian ini hanya fokus pada tiga aspek sahaja, iaitu penilaian konteks, penilaian input dan penilaian proses. Metodologi yang digunakan adalah dengan melakukan analisis dokumen beberapa soal selidik yang dibangunkan oleh beberapa orang penyelidik. Prosedur yang dilakukan adalah dengan membandingkan setiap ciri atau elemen yang perlu ada dalam soal selidik bagi memastikan bahawa soal selidik yang dibangunkan bermutu. Seterusnya SSKIPBM dibangunkan dengan merujuk kepada ketiga-tiga penilaian konteks, input dan proses dalam Model Penilaian CIPP. Dapatan kajian menunjukkan bahawa soal selidik guru yang dibangunkan berdasarkan Model Penilaian CIPP bagi aspek konteks mengandungi 8 item, aspek input mengandungi 15 item dan aspek proses mengandungi 10 item dan dua soalan terbuka. Manakala soal selidik bagi pelajar pula mengandungi enam item bagi aspek konteks, lapan item bagi aspek input dan 11 item bagi aspek proses serta dua soalan terbuka. Kesimpulannya, SSKIPBM mengemukakan soal selidik berkaitan kemahiran interaksi pertuturan dengan komprehensif. Implikasinya, SSKIPBM boleh digunakan oleh guru-guru atau penyelidik untuk mendapatkan maklumat berkaitan keberkesanan pelaksanaan kemahiran interaksi pertuturan yang dilaksanakan
Keberkesanan Subjek Keusahawanan Digital Ke Atas Kompetensi Keusahawanan Pelajar di Institusi TVET MARA
Pendidikan keusahawanan digital merupakan satu subjek teras bagi pelajar Subjek ini diwujudkan untuk memberikan motivasi dan pendedahan awal kepada pelajar Pendidikan dan Latihan Teknikal dan Vokasional (TVET) Majlis Amanah Rakyat (MARA) yang berminat menceburi bidang keusahawanan pada masa hadapan. Oleh itu, kajian ini bertujuan melihat keberkesanan pembelajaran subjek keusahawanan digital ke atas kompetensi keusahawanan termasuk elemen perancangan, kuasa dan pencapaian bagi pelajar terlibat. Seramai 117 orang pelajar TVET MARA sama ada peringkat Diploma atau Sijil terlibat dalam kajian ini. Setiap item bagi 65 soalan kompetensi keusahawanan boleh dipercayai berdasarkan kepada analisis kebolehpercayaan yang dilaksanakan. Manakala analisis min menunjukkan bahawa hasil pembelajaran subjek keusahawanan digital ke atas kompetensi keusahawanan personal dan elemen perancangan, kuasa dan pencapaian adalah tinggi. Selain itu, bagi melihat perbezaan faktor jantina, umur, program dan peringkat pengajian, terdapat perbezaan signifikan bagi faktor utama bagi kompetensi melihat dan merebut peluang, komitmen perjanjian kerja, membuat perancangan yang sistematik dan elemen perancangan manakala bagi faktor program menunjukkan terdapat perbezaan signifikan hanya kepada kompetensi kecekalan. Oleh yang demikian, hasil kajian ini boleh dijadikan rujukan oleh pihak bertanggungjawab untuk memperkasakan lagi subjek keusahawanan digital dalam kalangan pelajar yang berkecenderungan dalam bidang keusahawanan daripada aspek kompetensi keusahawanan dan elemen perancangan, kuasa dan pencapaian melalui pendekatan konsep mentoring bersama usahawan diperkenalkan
Translation Strategy Used in the Four-Character Words Translation of a Chinese Government Document
Translation of culturally rich and semantically dense Chinese four-character words into English has unique challenges in the globalization era. This paper discusses the strategies adopted in the translation of Respecting and Protecting the Rights of All Ethnic Groups in Xinjiang, with special attention to Domestication and Foreignization strategies as framed by Lawrence Venuti. The qualitative analysis yields that an approach of Domestication strengthens understand ability at the cost of risky cultural losses and that Foreignization retains local peculiarities but may undermine proper comprehensiveness. To guarantee understanding and preservation, especially transnationals a balance between two strategies is important. It uses translation analysis of the four-character word translations in the white paper by classifying them into Domestication and Foreignization approaches and determining their effectiveness with respect to readability, cultural fidelity, and feedback from readers. The findings highlight how the respective strategy would be apt for both audience and text type. Domestication increases comprehension and may risk a loss of cultural depth, while Foreignization retains most of the cultural essence of the original through an increase in cognitive load. Both strategies may meet in a quality translation sensitive to cultural shades but acceptable to a wide audience. The present study contributes to the development of optimum translation practices within high-culture texts and delineates a series of topics that can become the object of research, including the use of technological tools to support the so-called balanced translation
Systematic Literature Review on Needs Analysis in ESP within Higher Education: Implications for Future Research
Needs analysis is a critical step in designing an English for Specific Purposes (ESP) course, as it can ensure language courses are aligned with students' specific requirements. This article conducted a systematic review to explore the current status of needs analysis in ESP within a higher education context. It aims to analyze the application of various needs analysis models in recent research and identify future research directions. The review employed the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method, using keywords in Scopus and Web of Science (WoS) databases. Articles were selected based on strict criteria, including publication date within 3 years and content related to the needs analysis of ESP in higher education. A total of 21 articles were included for detailed analysis. The findings highlight significant gaps in the existing research, such as an imbalance in the geographic regions and disciplines examined and the use of single needs analysis models. Future research can address these gaps by expanding the disciplines and regions covered as well as combining different needs analysis models. Research can also employ multiple sources of information to better understand students’ language needs within specific fields
Intergenerational Dynamics of Chinese Heritage Sports in Rural Governance: Cultural Transmission and Social Cohesion
Chinese heritage sports play a crucial role in cultural preservation and rural governance, fostering social cohesion and intergenerational continuity. However, these sports face challenges due to modernization, migration, and intergenerational conflicts, which threaten their transmission and integration into contemporary governance frameworks. This study aims to explore the role of Chinese heritage sports in rural governance from an intergenerational perspective. Specifically, it investigates the mechanisms of intergenerational conflict affecting heritage sports and their implications for rural governance practices. A mixed-methods approach was employed, combining a literature review with field investigations conducted in L Village, Fujian. The study utilized participatory observation and in-depth interviews with local stakeholders, including village administrators, cultural practitioners, and residents, to analyze the transmission, challenges, and governance potential of the traditional "Songjiang Formation" heritage sport. The study reveals that intergenerational conflicts in heritage sports arise from shifts in values, marginalization due to modernization, and policy discrepancies. The transformation from familial to institutionalized and market-driven transmission models has weakened traditional mentorship structures. However, successful revitalization efforts in L Village demonstrate that heritage sports can serve as a medium for moral governance, social integration, and rural self-governance when supported by grassroots initiatives and policy interventions. Chinese heritage sports hold significant potential for fostering rural governance by bridging generational gaps and strengthening community ties. Addressing intergenerational conflicts through innovation, policy alignment, and participatory governance can ensure their sustainable transmission and contribution to rural modernization. Future governance models should integrate heritage sports into broader socio-economic and cultural development frameworks to enhance rural resilience and cohesion
A Conceptual Analysis of Transformational Leadership and Job Satisfaction in the Retail Industry
Transformational leadership has been widely recognized for its role in enhancing employee satisfaction and organizational performance. However, there is a need for a theoretical exploration of how transformational leadership specifically influences job satisfaction in the retail industry, particularly within the sports retail sector. This study aims to conceptually analyze the relationship between transformational leadership and job satisfaction. It synthesizes existing literature to identify key leadership behaviors—such as role modelling, group acceptance, high expectations, individualized support, and intellectual stimulation—that contribute to employee satisfaction. Additionally, the study proposes a conceptual framework to explain the mechanisms through which transformational leadership enhances job satisfaction. This study adopts a conceptual review approach, analyzing existing theories and empirical studies on transformational leadership and job satisfaction. The review highlights that transformational leadership fosters higher job satisfaction by inspiring employees, providing personal support, and encouraging innovation. These leadership dimensions contribute to motivation, engagement, and long-term organizational commitment among employees in the retail industry. This conceptual analysis provides a theoretical foundation for understanding the role of transformational leadership in enhancing job satisfaction
Revisiting Teacher Commitment: A Bibliometric Analysis Based on CNKI and Scopus Databases
The development of teacher commitment is crucial for improving educational quality and teacher retention. This study aimed to understand the current research on teacher commitment and predict future trends by analyzing literature from the CNKI and Scopus databases. A total of 302 and 647 relevant articles were selected. High-frequency keyword and co-word analysis revealed that "organizational commitment" and "teacher commitment" were the most common keywords in both databases. Other prominent themes included job satisfaction and leadership in Scopus, and career commitment and teacher turnover in CNKI. The findings highlight the importance of workplace factors and regional differences in teacher commitment research, providing insights for future studies
Work Concerns and Teacher Effectiveness in China: The Moderating Role of Cultural Norms
This study examines the moderating role of school cultural norms between work concerns and teacher effectiveness among young teachers in private universities in Shandong Province, China. A quantitative research design was employed, utilizing a survey method with 380 respondents. Work concerns were categorized into self-concern, task-concern, and impact-concern, while teacher effectiveness was assessed through instructional planning and strategies, assessment, and learning environment. Moderated Regression Analysis (MRA) was conducted to determine the direct effects of work concerns and the moderating role of school cultural norms. Findings reveal that work concerns (β=0.607, p<0.001) and cultural norms (β=0.075, p<0.001) significantly enhance teacher effectiveness, explaining 65.1% of the variance (R²=0.651). However, the interaction effect is negative (β=-0.197, p<0.001), suggesting that school cultural norms moderate the positive influence of work concerns. These results highlight the importance of considering cultural moderation when designing strategies to enhance teacher effectiveness. The study contributes to understanding the mechanisms affecting teacher performance and provides practical implications for improving teaching quality in private universities