Open Journal System Universiti Malaysia Kelantan
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Tax Policy - Integrating Investment Tax Allowance and Corporate Governance by Institutionalisation Process: A Conceptual Paper
This paper presents the conceptual perspective on integration of investment tax incentives program and corporate governance through institutional process in the government inspiration of building sustainable economic environment. The concept is to enhance the tax policy by shifting the conventional view of investment tax incentives program and corporate governance to shared tax policy between government and government towards the inspiration. The shift is to support government tax revenue system capability generate sufficient revenue to finance socio-economic development activities
A Systematic Review of Agile-Adaptive Balanced Scorecard and Sustainable Performance: Bibliometric, and Future Direction
While sustainability initiatives have gained recognition and significance in modern organizations, they often encounter obstacles within firms, especially SMEs. Consequently, the adoption of integrated tools like AABSC has become crucial, replacing traditional BSC tools, to empower managers to make informed decisions amid sudden economic fluctuations. However, the adoption of AABSC remains limited in the literature review and is still in the process of dissemination and adoption by scholars and researchers. Therefore, this study aims to analyze the literature that has adopted AABSC in developing countries, particularly to focus on SMEs. The research methodology involved a systematic review of the ScienceDirect, IEEE, Scopus, and Web of Science databases from 2010 to 2021, resulting in the gathering of 1,841 papers. These articles were then filtered based on inclusion and exclusion criteria defined in the systematic review protocol. From the findings, a total of 39 articles were selected and divided into four distinct categories. The first category encompasses MAS, accounting for 20.50%, followed by AABSC at 10.26%. The third category pertains to sustainable performance, representing 30.77%, while the final category consists of Hybrid Studies, accounting for 38.46%. Nevertheless, the systematic review also highlights the necessity for more rigorous evaluations regarding the adoption of AABSC. This research has implications for both the body of knowledge and practice, as it sheds light on the outcomes and potential benefits of implementing AABSC in developing country firms, particularly SMEs
Academic Entrepreneurship: A Systematic Review of Literature
Academic entrepreneurship has received a lot of attention in the academic community and policy makers (Teixeira & Nogueira, 2016). The underlying objective to present study is to conduct the systematic literature review on academic entrepreneurship and its role in developed and developing countries. Total 365 papers from 1990 to 2016 and 158 papers were published during the 2017 to 2020 in Scopus and Web of Science databases, after considering the inclusion and exclusion criteria, total 146 papers were considered in current study. The findings of present study reveals that the definition of academic entrepreneurship is still unclear and most of the studies are from developed economies and so far, literature in unable to consider the research ambidexterity among the individual faculty members. The findings of present study will facilitate the academicians, researchers, universities, and policymakers in understanding the role and significance of academic entrepreneurship
Coastal protection strategies in sustainable landscape design at Kelanang Beach, Selangor
Natural attractions and distinctive geographical settings make the coastal environment a promising opportunity for economic and social development. However, coastal areas are susceptible to environmental change, as the recent event shows that sea level rise has damaged Kelanang Beach. Controlling and minimizing the damage caused by sea level rise in the coastal zone is important for the area\u27s benefit and long-term survival. Coastal protection strategies are essential to the survival of coastal ecosystems and the communities that rely on them. This study proposes coastal protection strategies in sustainable landscape design for Kelanang Beach, Selangor. The study entails the collection of primary data through site observation, in addition to the collection of secondary data which both compiled in the stage of site inventory, analysis, and map synthesis. The proposed design focuses on three main areas: the Kelanang Beach area, the glamping site area, and the mangrove trail area. The aesthetic value and practicality of these areas are highlighted through the design process including a zoning diagram, functional diagram, spatial diagram, design idea plan, and master plan proposal. Coastal protection strategies suggested in the master plan proposal include the integration of hard and soft strategies such as breakwater, planting buffer, and mangrove replanting. The design emphasized vegetation richness to stabilize the beach embankment and maintain the coastal line in the near future. This master plan idea is one of the landscape planning mechanisms to develop coastal areas while strengthening positive symbiotic relationships between local residents, tourists, and the natural environment
Assessment of flora diversity and population structure in Lagos-Sagamu-Abeokuta Expressway, Southwestern Nigeria
The Lagos-Shagamu-Abeokuta Expressway is a globally important biodiversity hotspot and is facing rapid loss in floristic diversity and changing patterns of vegetation due to various biotic and abiotic factors. This has necessitated the qualitative and quantitative assessment of floral diversity and population structure. The vegetation survey along this route was conducted using the systematic sampling methods. Three sample plots of 50 m x 50 m were laid in alternate side at 100m interval. In each sample plot, all living trees (with GBH at 1.3 m of trees) greater than or equal to 3 m high at midpoint were measured. A total of 4212 individuals representing 134 species, 117 genera, and 48 families were recorded. Fabaceae was the dominant family in this route with 22 species, followed by Euphorbiaceae (8 species), Apocynaceae (8 species), and Poaceae (5 species). Among genera, Senna was followed by Ficus, Terminalia, Cola, Clerodendrum, Albizia, and Alchornea. The population structure of woody species based on diameter class distribution reflected reversed J-shape. The species diversity indexes for dominance (0.02, 0.06), Simpson index value (0.97, 0.93), Shannon–Weiner (3.91, 3.25), evenness (0.59, 0.52) and Margalef (11.22, 6.15) were recorded for arboreal and non-arboreal species respectively. Results obtained revealed high diversity of woody species in the vegetation along this route. The non-arboreal species along this route is threatened by continuous animal grazing, intensification of commercialized farming and invasive species. The information on tree species structure and function can provide baseline information for the conservation of the biodiversity of the tropical forest in this area
Penggunaan Media Sosial dan Kaedah Fiqh Dalam Penentuan Peluang Kerjaya Dalam Industri Pelancongan dan Makanan Halal Di Hotel Sekitar Negeri Sembilan: Satu Tinjauan
Industri pelancongan di Malaysia telah menjadi salah satu keutamaan kerana dilihat mampu menyumbang pendapatan yang tinggi kepada negara. Perkembangan industri pelancongan ini, turut menyumbang kepada industri pelancongan Islam. Kajian ini bertujuan membincangkan penggunaan media sosial memainkan aspek penting dalam pelancongan Islam serta hubungannya dengan peluang kerjaya di Malaysia. Pelancongan Islam adalah aktiviti-aktiviti pelancongan berlandaskan undang-undang syariah dan nilai-nilai Islam dimana ia melibatkan pelancong Islam mahupun bukan Islam ke tempat atau Negara Islam. Pelancongan ini menawarkan beberapa produk dan perkhidmatan hospitaliti yang patuh syariah. Antaranya adalah perkhidmatan penyediaan hotel mesra halal, perkhidmatan kewangan Islam, perkhidmatan pengangkutan halal, pakej pelancongan Islam, makanan halal dan standard halal. Penawaran produk dan perkhidmatan hospitaliti ini secara tidak langsung telah membuka peluang pekerjaan di Malaysia khususnya bagi melahirkan tenaga pakar dalam industri halal seiring Rancangan Malaysia ke 11. Sepatutnya Malaysia sebagai sebuah negara Islam perlu menjalankan dan melaksanakan Hotel Patuh Syariah secara keseluruhannya, hal ini kerana ia merupakan salah satu keperluan kepada pelancong dan juga kepada pengguna pada hari ini
Teachers’ Evaluation of Upper Basic Schools Islamic Studies Curriculum in Osun West Senatorial District, Nigeria
This study was geared towards evaluating the Upper Basic Schools (UBS) Islamic Studies Curriculum in Osun West Senatorial District, Nigeria. Purposive sampling was adopted in selecting 234 Islamic studies teachers in all the 319 public and private upper basic schools in the district. The questionnaire was employed for the purpose of collecting relevant information from the respondents. The data collected were analysed using descriptive and Inferential statistics, and one-way Analysis of Variance (ANOVA). The findings of the study showed that the objectives of the Upper Basic Schools Islamic Studies curriculum are clearly stated; the resources for implementing the Upper Basic Schools Islamic Studies curriculum are not adequate; the delivery adopted by the Upper Basic Schools Islamic Studies teachers are not suitable; there is significant difference in the views of male and female teachers on the suitability of the UBS Islamic Studies curriculum; and there is significant difference in the views of the qualified and unqualified teachers on the suitability of the curriculum. The study recommended among others that the government should regularly review the upper basic school curriculum to effectively cater for the weaknesses in the curriculum; the government should ensure that instructional resources for teaching Islamic Studies in schools are provided in upper basic schools and monitoring team should be constituted to ensure effective use of the resources by the teachers while teaching the subject, and the teaching method adopted by Islamic Studies teachers should be reviewed and improved upon so that effective teaching and learning can take place
Perception Toward Secondary History Curriculum Among Somali Students in Malaysian Higher Institutions
The objectives of this study were to detect whether the integration model is invariant across three different History curriculums. The essential purpose of this research was also to decide whether the hypothesized perception towards the secondary History curriculum model fit the data. An ultimate sample size consisting of (n=350) participants was employed for this study. The second phase of data was analysed employing two software tools which were SPSS and AMOS. SPSS edition 16.0 was run for the entire descriptive process and EFA, whereas the AMOS tool edition 18.0 was employed to run the Confirmatory Factor Analysis to examine the hypothesized model fit of the intended data. However, the predicted model result depicted that there are no significant variations among S/Somalia, S/Land, and Punt land students in the perception of the secondary History curriculum between them
Becoming a Global Logistics Entrepreneur: PKT Logistics Group Sdn Bhd
Dato\u27 Seri Michael Tio (DMT) just finished his dinner with his family. He was waiting for his coffee, and his mind reminded him about the next week\u27s meetings. DMT has always been busy with multiple business activities after becoming a Chief Executive Officer (CEO). One thing always comes to DMT\u27s mind is that PKT Logistics has become a genuine global player. DMT is a successful and confident logistics entrepreneur; DMT is also concerned about PKT\u27s future and keeps the consistently working of PKT. Under the leadership of DMT, PKT develops the necessary leadership and value system that drives PKT sustainability with resilience.
DMT is planning to address the PKT board in which he can suggest the future direction of the PKT that can lead the PKT into success in 2025-2030 and become a real global player in the logistics market
Factors Influencing Customer Satisfaction In Using J&T Express Service Delivery During Covid-19 Pandemic In Malaysia
On April 1, 2022, Malaysia transitioned from the Covid-19 pandemic\u27s epidemic phase. The shift to the endemic phase, which allows Malaysians to resume a nearly normal life after two years of fighting the pandemic, is a strategy for exiting the situation. It has produced some unanticipated disruptions, exacerbated some pre-existing trends, and compelled us to make some adjustments to our way of life. Even after COVID-19 is no longer a public health threat, some of these modifications most likely will not disappear. Many of these changes, like the expansion of delivery options for customers and businesses, will be advantageous. Access to goods and services could be made simpler, which could raise everyone\u27s standard of living. In Malaysia, the government urges to utilize the online services and delivery services such as J&T Express. J&T Express is well-known for providing logistical services, particularly in the areas of parcel and document delivery. The purpose of this study was to look into the factors that influence customer satisfaction, such as price, reliability, and responsiveness, when using J&T Express Service Delivery during the COVID-19 Pandemic in Malaysia. These factors are critical since customers are likely to remain satisfied till services become more enticing. The analysis was carried out using the Statistical Package for Social Science Software version 26 and an online survey questionnaire distributed to 150 respondents (SPSS 26). Descriptive analysis and multiple linear regression analysis were used to analyze the data. This study proves that responsiveness variable is the most influential factor influencing customer satisfaction in using J&T Express delivery service during the COVID-19 pandemic among customers in Malaysia. Therefore, J&T Express Delivery need to pay attention on the responsiveness element to ensure the quality of services provided to customers that can boost customer satisfaction