MERAL Portal
Not a member yet
10550 research outputs found
Sort by
An Analysis of Licensing and Certification Procedures of Myanmar Engineering Council ( Aung Thiha Htun, 2025)
Get PDFThis study explores how engineers view and understand the licensing and
certification system governed by the Myanmar Engineering Council. Based on a survey
of 225 engineers, it reveals a significant gap in awareness, procedural clarity, and
satisfaction with current processes. Findings reveal a significant awareness gap among
engineers, particularly outside the civil engineering discipline, with many respondents
unclear about the purpose and benefits of Engineering licenses. Procedural
inefficiencies were identified, with only some participants finding the licensing process
clear and accessible, while the system remains limited in communication and support.
While the council has made efforts to align with international standards, engineers
remain concerned about the global recognition of licenses. The study recommends
multiple reform approaches: promoting awareness through nationwide campaigns and
clearer documentation, improving process transparency with standardized procedures
and better digital tools, reforming assessments with case-based testing and clear grading
policies, and supporting applicants with structured guidance and trained interviewers.
These reforms are essential for strengthening the credibility, fairness, and international
standing of the Myanmar Engineering Council licensing framework
A Study on the Effects of Training Programs on Administrative Officers of General Administration Department (Myat Myat Thu, 2025)
Get PDFThis study examines the effects of training programs on administrative officers
of Myanmar’s General Administration Department (GAD), focusing on the Institute
of Development Administration (IDA). The study aimed to examine the training
programs for administrative officers at the Institute of Development Administration
(IDA) under Myanmar’s General Administration Department (GAD) and assess their
effectiveness on officers’ performance and professional growth. Employing a
descriptive research design, the study collected primary data through structured
questionnaires from 320 administrative officers (Grades I and II) who participated in
IDA training programs from 2014 to 2024, complemented by secondary data from
IDA records, GAD reports, and relevant literature. The evaluation utilized
Kirkpatrick’s Four-Level Model, measuring reaction, learning, behavior, and results.
Findings indicated that the training was highly effective across all levels: participants
reported strong satisfaction, with notable knowledge gains in leadership and
compliance, and demonstrated behavioral improvements such as adherence to
regulations and teamwork. Organizational impacts included increased operational
efficiency and improved public service delivery. While the programs succeeded in
building competencies, the study identified gaps in practical application, soft skills
training, and long-term behavioral reinforcement. These findings highlight the critical
role of targeted training in strengthening public administration and suggest areas for
refinement to maximize sustained impact
A Study on Practices and Challenges of Tax Audit: Case Study on Internal Revenue Department, Yangon ( Aye Hnin Phyu, 2025)
Get PDFTaxation plays a crucial role in maintaining economic stability and ensuring the provision of public services, especially amid periods of significant social and economic transformation. This study aimed to examine the factors influencing tax audit practices in the International Revenue Department (IRD), Yangon. A cross-sectional survey was conducted with 101 tax officers and 249 taxpayers from January to June, 2025. Binary logistic regression was employed to identify key predictors. The findings indicated that a generally positive self-assessment of tax compliance among taxpayers, with most considering themselves at least highly and moderately compliant. And the challenges faced by tax payers were related to annual payments and years of business operations. Among tax officials, a majority completed audits on time, with timely completion linked to age, experience, and educational qualifications. Older and more experienced officers demonstrated higher compliance rates, while those with postgraduate degrees were more likely to perform favorably. Additionally, older officers were more likely to encounter difficulties, whereas experienced officers faced fewer serious challenges
A Study on Taxpayer Compliance Under Self-Assessment System ( Case Study : Large Taxpayer Office I) ( Nyan Yu Yu Nwe, 2025)
Get PDFThis study examines taxpayer compliance under the Self-Assessment system at
the Large Taxpayer Office (1). Self-Assessment system is a tax collection system that
authorizes taxpayers to determine the amount of tax payable in accordance with
applicable laws and regulations. Taxpayers have a greater chance of evading taxes. To
improve tax compliance and government revenue, it is very important to improve
taxpayer knowledge. The main objective of the study is to examine the tax compliance
rate of LTO (1) under Self-Assessment system. This study is based on descriptive
methods. The findings reveal a consistent 100% submission rate for major tax returns,
including Income Tax, Commercial Tax, and Specific Goods Tax. This indicates a very
high level of taxpayer awareness and compliance. The study concludes that the self-
assessment system has been highly successful in promoting compliance among large
taxpayers, significantly contributing to the nation's tax revenue
A Study in Stakeholders' Perception on Healthcare Equity for People With Disabilities in Yangon (Paing Zay Yan Win,, 2025)
Get PDFThis study aims to explore these perceptions among various key stakeholders
involved in disability care. A descriptive survey was conducted with 235 participants,
including medical staff, hospital administration, support staff, collaborating NGOs,
disability support coordinators, patients, assistive technology specialists, and facility
maintenance coordinators at the National Rehabilitation Hospital in Yangon.
Stakeholders see digital health technology as promising for improving healthcare equity
for people with disabilities, but have concerns about accessibility, user skills, technical
support, and infrastructure. The healthcare workforce has strengths in training and
teamwork, but faces issues like limited sensitivity, specialist shortages, communication
gaps, and resource constraints. Financing is considered insufficient and unfair, with
funding and financial barriers limiting access to disability services. The perception of
stakeholders regarding health equity for people with disabilities is crucial for
identifying gaps and opportunities to improve inclusive healthcare equity of them
A Study on the Awareness of Rabies Disease on Community Health (Phyo Sandar Kyaw, 2025)
Get PDFThis study assesses the knowledge, attitudes, and practices related to rabies
prevention among registered dog owners in Ahlone, KyiMyinDaing, and Sanchaung
Townships of Yangon Region with the purpose to resolve the preventable deaths largely
due to low awareness, delayed treatment, and unvaccinated dogs. This study uses a
descriptive method. A total of 105 participants were surveyed using structured
questionnaires to evaluate community awareness of rabies transmission, symptoms,
prevention measures, and the role of the Yangon City Development Committee
(YCDC) in disease control. The findings reveal high general awareness, with social
media and informal sources being the primary channels of information. Most
respondents correctly identified dog bites as the main transmission route and supported
vaccination, yet misconceptions about rabies causes, animal carriers, and diagnostic
methods persist. While community attitudes toward prevention are positive and pet
ownership practices are generally responsible, participation in YCDC-led campaigns
remains low. Based on the findings it should be strengthening public education through
formal channels, expanding school-based programs, offering free vaccinations, and
improving stray dog control. These efforts are crucial for enhancing rabies prevention
and public health outcomes in urban Yangon
Factors Affecting Customer Satisfaction and Revisit Intention Towards Kate Spa (Min Htet Naing, 2025)
Get PDFThe objectives of the study are to analyze the factors affecting customer satisfaction,
and to analyze the mediating effect of word of mouth communication on the relationship
between customer satisfaction and revisit intention towards Kate Spa. The study utilizes
both primary and secondary data. The population of this study consists of 235 visitors in
December 2024 at Kate Spa. Using the Raosoft sample size calculator, with 5% margin of
error and 95% confidence level, the sample size is 147 respondents. A simple random
sampling method is employed to select the respondents. Primary data is collected through
personal interview method. Secondary data is gathered from various sources, including
textbooks, academic articles, journals, websites, and other relevant information resources.
Descriptive statistics and regression analysis are used. Based on the findings, the multiple
regression analysis reveals that price, service quality, service experience, and business
location have positive and significant effect on customer satisfaction. Additionally, the
result shows that there is the mediating effect of word of mouth communication on the
relationship between customer satisfaction and revisit intention towards Kate Spa. To
improve customer satisfaction and revisit intention at Kate Spa, the Spa should emphasize
the importance of service quality, pricing strategies, and service experience optimization in
fostering customer satisfaction and increasing revisit intention rates
The Engagement in Extensive Reading and Listening Activities by English Specialization Students at Yadanabon University
Get PDFEnglish is a unique language that serves as a unifying force across the globe. Receptive skills (listening and reading) and productive skills (writing and communicating) comprise of four language competencies, which are interdependent. According to Krashen (1982), productive ability in language learning will inevitably develop from receptive knowledge. It can be said that a sufficient amount of input is necessary for a good output. In Myanmar EFL context, the portions of time for learning English are very limited. Students become fully immersed in their native language environment as soon as they exit the classroom. At the current time, English language learners are overwhelmed with an excessive number of supplementary materials aimed at improving their proficiency in the English language. The main purpose of this paper is to examine the extensive reading and listening practices implemented by undergraduate English Specialization students, studying at Yadanabon University. Participants in this research were one hundred students selected by convenience sampling method. This research is a quantitative study using a questionnaire to conduct a survey. The findings revealed that majority of the students didn’t read newspapers, magazines, different subjects and articles in English. They rarely listened to English audio books, Podcasts and TED talks. One important finding was that most students showed little enthusiasm in extra-curricular activities, such as English language skills competition, online English discussion forum and English speaking club to apply their language knowledge. Most students lacked interest in accessing English language learning websites for their proficiency. As a result, English instructors should encourage the students to engage in receptive skills that can improve their productive abilities and facilitate opportunities for students to enhance their English proficiency
Assessment on the 2013-2023 Earthquake Occurrences in Myanmar
Get PDFMyanmar lies on the convergence zone of the Eurasia Plate and the Indo-Australian Plate. The Sagaing Fault, a mainly continental right-lateral transform fault is extending along the north-south running central part of Myanmar, which causes various types of earthquake in the country. Main aim of this study is to trace and classify the events of earthquake and then to find out the trend of its occurrence. The earthquakes that occurred in the 2013-2023 years were traced from the USGS Earthquake Catalog of Google by using ArcGIS Software and then classified with magnitude. The linear trend of the previous 10-year earthquakes has been produced and recurrence intervals have been calculated. This study could identify that there were 560 earthquakes all over Myanmar within the 10-year of the study period. According to the study, it was known that 393 (70.18%) were of shallow-focus earthquake and 167 (29.82%) were of intermediate-focus earthquake. The resulting moderate earthquake trend was y=0.0364x + 4.2364 and recurrence intervals of Mawlike (6.9 Magnitude), of Chauk (6.8 Magnitude) and of Falan (6.2 Magnitude) were 10 years, 5 years and 3.33 years respectively. Like this, more research and calculation on a few hundred and more years are expected so that more approximately accurate estimates on earthquakes can be done
Construction of the Scales (Myanmar Version): Organizational Commitment and Spiritual Intelligence Scales
Get PDFThe present study is attempted to construct the Myanmar version of Organizational Commitment Scale and Spiritual Intelligence Scale to suit Myanmar cultural context. Firstly, the original scale was translated into Myanmar to carry out item analysis and reliability evaluation. And the tests were given to a group of 391 University teachers (114 Males and 277 Females) from some Universities in Mandalay. According to the items analysis, both Spiritual Intelligence scale and Organizational Commitment Scale was significant at either .01 or .001 level. According to reliability analysis, the reliability coefficient alpha of the Myanmar version Organizational Commitment was .84 and for Spiritual Intelligence was .88. Therefore, it is obvious that values of reliability coefficient for these scales are high enough to warrant a safe application