USM Journal Management System (Univ. Sains Malaysia)
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Chief Financial Officer Tenure and Financial Statement Comparability: Considering the Effect of Environment Uncertainty and Market Concentration
Get PDFThis study examines the relationship between chief financial officer (CFO) tenure and financial statement comparability, addressing a gap in the existing literature regarding how CFO leadership stability affects financial reporting quality, particularly within China’s unique institutional environment of capital markets. We find that longer CFO tenure significantly enhances financial statement comparability, utilising firm-level financial data from the Taiwan Economic Journal (TEJ) and CFO-specific data from the China Stock Market & Accounting Research Database (CSMAR) database covering the period from 2007 to 2018. Furthermore, our analysis reveals that CFO tenure moderates the adverse effects of environmental uncertainty on comparability, highlighting the role of experienced financial leadership in mitigating external risks. These findings contribute to the literature on executive characteristics and reporting quality by providing novel insights into the stabilising function of CFO tenure. From a policy perspective, our results underscore the importance of leadership continuity in corporate financial management, suggesting that regulators and corporate boards should recognise the value of retaining experienced CFOs to promote financial transparency and strengthen market confidence
Environmental, Social and Governance (ESG) Initiatives and Firm Efficiency in the Global Tourism and Hospitality Industry: The Role of Business Strategy
Get PDFThis study examines the impact of environmental, social and governance (ESG) practices on firm efficiency in the global tourism and hospitality industry, with a focus on the moderating role of business strategy. Utilising data from 59 firms in the travel, aviation and hotel sectors between 2017 and 2021, the analysis employs the enhanced Russell measure, directional distance function and truncated regression techniques. The findings indicate that the hotel sector outperforms others in both sustainability and market efficiency, while the aviation sector trails due to high energy consumption and disruptions caused by the COVID-19 pandemic. Contrary to the common perception that ESG practices diminish profitability, the results suggest that ESG practices enhance operational efficiency and corporate reputation. Furthermore, business strategy is found to significantly moderate the ESG–efficiency relationship. The study recommends that the aviation sector accelerate the adoption of sustainable aviation fuels, while hotel and travel sectors should continue deepening ESG integration to strengthen long-term resilience and competitiveness
Rinderpest and Foot and Mouth Disease: Impact and Prevention in the Federated Malay States, 1895–1930
Get PDFThis study examines diseases that affected the livestock sector in Malaya from 1895 to 1930. The contagious diseases—rinderpest and foot and mouth disease (FMD)— significantly jeopardised the livestock economy. They were detected in imported cattle and buffaloes from India and Siam (Thailand), entering through ports such as Port Weld, Port Swettenham, and Port Dickson. The spread of these diseases led to the establishment of the veterinary branch within the medical department, which remained active until early 1930. Using a qualitative approach, this article draws on sources from the National Archives of Malaysia, the Internet archives and the Tun Seri Lanang Library (Universiti Kebangsaan Malaysia), including Colonial Office files (CO 576), official letters, medical reports and Federated Malay States administrative reports. The research identifies rinderpest as the primary cause of livestock deaths, particularly among buffaloes. Effective prevention measures included quarantining imported cattle at quarantine stations and using anti-rinderpest serum from India
Impact of Entrepreneurial Competencies and Coopetition Strategy on Sustainable Performance: A Moderated Mediation Model
Get PDFThis study aims to investigate the effects of entrepreneurial competencies and coopetition strategy on sustainable performance, the mediating role of innovation, and the regulatory role of digitalisation capability. Data were collected from 357 leaders at all levels of business in Ho Chi Minh City, Vietnam. The results showed that both entrepreneurial competencies and coopetition strategy had a significant impact on sustainable performance. Additionally, the innovation factor directly affects sustainable performance and positively mediates the relationship between entrepreneurial competencies and sustainable performance. This is the first study to explore the regulatory role of digitalisation capability in the relationship between coopetition strategy and sustainable performance, as well as how digitalisation capability directly affects sustainable performance positively. This research provides intriguing empirical evidence about an under- researched emerging economy in Asia, namely, Vietnam. Furthermore, the results add to the knowledge in the field of business behaviour research and the alignment of linkages between organisational elements to achieve sustainable performance and suggest meaningful management implications and practical meaning for companies in the context of Ho Chi Minh City, Vietnam, in particular, and similar Asian economies, in general
Introduction: Addressing the Challenges of Innovation in Sustainable Design and Cultural Reproduction in the Digital Era
No full textThis special issue brings together nine interdisciplinary articles that examine the intersections of innovation, sustainability, and cultural heritage in the digital era, offering varied perspectives on the evolving interplay between technology and cultural practice. The collection showcases how emerging tools including artificial intelligence, human-centered design, and immersive visualization, are reshaping creative fields, spanning sustainable architecture, interactive museum design, wearable technologies, and digital reinterpretations of myth and identity. Collectively, these contributions illustrate how innovation can serve not only as a driver for sustainable futures but also as a platform for meaningful dialogue on cultural continuity, the enrichment of sensory experience, and the reconnection between ecological with symbolic relationships. By blending practical innovation with critical cultural inquiry, this issue provides a timely and forward-looking platform for scholars and practitioners to reflect on how design and technology can actively contribute to the creation of inclusive, resilient, and culturally rich futures
Examining the Role of Islamic Communication Ethics, Digital Literacy, and Cross-Cultural Communication Competence in Shaping Global Talent Development in the Digital Era
Get PDFThis study examines the role of Islamic Communication Ethics, Digital Literacy, and Cross-Cultural Communication Competence in shaping Global Talent Development in the digital era, focusing on Nigeria and Malaysia. A quantitative research design was employed, and data were collected from 500 respondents using a structured questionnaire. SmartPLS was used for data analysis. The results demonstrated that Cross-Cultural Communication Competence had a strong and significant positive effect on Global Talent Development (? = 0.849, p < 0.001), highlighting the importance of cultural adaptability in preparing individuals for success in a globalised workforce. Digital Literacy showed a significant but negative relationship (? = -0.099, p = 0.009), suggesting that technical skills alone may not translate directly into talent growth unless integrated with soft skills and cultural awareness. Islamic Communication Ethics had a positive but statistically insignificant effect (? = 0.082, p = 0.106), indicating that its influence may be more indirect or context-dependent. These findings underscore the need for an integrated approach to talent development that combines cultural competence, digital literacy, and ethical Communication. For Nigeria and Malaysia, universities, organisations, and policymakers should focus on cross-cultural training, ethics-based professional development, and aligning digital skills with global workplace requirements. By adopting such a holistic strategy, both nations can better prepare their workforce to thrive in the competitive, interconnected, and ethically complex global economy
Analysis of Precipitation Patterns in the East Coast States of Peninsular Malaysia from 1981 to 2019
No full textThis study examines the precipitation distribution across the east coast states of Peninsular Malaysia, specifically focussing on Kelantan, Terengganu, and Pahang over the period from 1981 to 2019. This analysis seeks to comprehend the alterations in rainfall patterns resulting from climate change and weather phenomena, including El Niño and La Niña. Precipitation data are sourced from the Aphrodite dataset, with statistical analysis incorporating indices such as Consecutive Dry Days (CDD) and Consecutive Wet Days (CWD). The research indicates a notable rise in the total annual rainfall in northern regions, including Kelantan and Terengganu, particularly during the La Niña phenomenon. Conversely, southern regions like Pahang exhibit greater susceptibility to the impacts of the El Niño phenomenon, resulting in drought conditions and diminished rainfall. The visual analysis results, featuring graphs and Geography Information System (GIS) maps, illustrate the temporal and spatial variations in rainfall distribution, highlighting a trend of increasing maximum dry days in Pahang and a decrease in dry days in Kelantan. This study offers significant insights into the risks associated with floods and droughts, as well as their effects on water resources, agriculture, and the livelihoods of local communities. The findings presented here serve as a valuable reference for the development of water resource management and disaster mitigation strategies to address the challenges posed by climate change
From Green to Grey: Exploring Land Cover Transformation and Urban Heat Island Dynamics in Greater Accra, Ghana
Get PDFUrban heat intensification remains a pressing environmental challenge in rapidly growing African cities, yet limited empirical data exist on its spatio-temporal evolution. This study assessed land surface temperature (LST) and Urban Heat Island (UHI) dynamics in the Greater Accra Region between 2010 and 2024 using multi-temporal Landsat imagery, supervised classification, and geospatial analysis in ArcGIS and ENVI. Land cover changes were quantified, and UHI zones were mapped to evaluate the relationship between urbanisation and thermal patterns. Results revealed that built-up areas expanded by approximately 67,850 ha, while vegetation cover declined by over 45%, leading to a marked intensification of UHI. In 2010, UHI values ranged from 2.55 °C to 15.10 °C, rising sharply to 9.20 °C–25.70 °C by 2024, with high-intensity zones covering more than 70% of the landscape. Town-level analysis further indicated that mean LST values exceeded 34 °C in dense urban cores, such as Accra Central and Madina, compared to values below 27 °C in peri-urban and water-adjacent areas. The persistence of cooling effects near water bodies and green clusters highlights their mitigating influence, although their spatial extent continues to shrink. These findings demonstrate that uncontrolled urban expansion directly amplifies surface heating, posing risks to thermal comfort, energy demand, and public health. The novelty of this research lies in its multi-temporal quantification of UHI escalation over 14 years in Accra, providing robust evidence for integrating vegetation restoration, green roofs, and sustainable urban design into planning. Future studies should refine predictive models and incorporate socio-economic variables to strengthen climate resilience strategies
Acute and Subacute Oral Toxicity Assessment of The Polysaccharides Extracted from Clinacanthus nutans Leaves: A Preclinical Model for Drug Safety Screening
Get PDFEmerging investigations have indicated that many plant polysaccharides may be beneficial for treating metabolic diseases. To date, the therapeutic efficacy and potential toxicity of polysaccharides extracted from Clinacanthus nutans (C. nutans) remain unexplored. This study investigated the in vivo acute and subacute oral toxicological profiles of the highest doses of C. nutans bioactive polysaccharides (CNBP) extracted from the leaves using conventional toxicity methods. The total of 39 healthy 8–10 weeks male Sprague-Dawley rats (n = 3) were randomly assigned to control (C), acute (A) and subacute (SA) groups receiving 125, 250, 500, 1,000, 2,000 or 3,000 mg/kg/day of CNBP extract, respectively. The acute group received a single dose of CNBP extract, whereas the subacute group received daily single doses of CNBP extract for 14 days. Oral administration of up to 3,000 mg/kg CNBP extract caused no abnormal signs of toxicity during 14 days. However, daily administration of 500 mg/kg or higher doses of CNBP extract for 14 days induced a mild degree of toxicity in the liver, characterised by elevated alkaline phosphatase levels with C (163 ± 9 U/L) vs. SA500 (222 ± 49 U/L), SA1000 (223 ± 29 U/L), SA2000 (238 ± 33 U/L) and SA3000 (252 ± 18 U/L). CNBP extracts exhibit therapeutic potential, exemplified by diuretic, natriuretic, anti-hypertensive, anti-tachycardia, reno-protective and cholesterol-lowering properties. Precautions should be taken when administering the extracts at higher doses and for longer durations
The Effect of Light Emitting Diodes (LEDs) Spectra on Growth, Morphological and Genetic Stability of Eurycoma longifolia Hairy Root Cultures through ISSR and DAMD Analysis
Get PDFLight quality significantly influences plant growth and development by interacting with photoreceptors, leading to reversible and irreversible outcomes. This study provides novel insights into the species-specific effects of light-emitting diodes (LEDs) on the morphological characteristics and genetic stability of Eurycoma longifolia hairy root cultures (ELHRCs) under different light qualities. LED treatments included white (400 nm–700 nm), blue (440 nm), mint green (530 nm), red (660 nm) and a combination of blue with red (1:1) (440 nm + 660 nm) applied for 8, 10 and 12 weeks. Morphological changes and growth were assessed alongside genetic stability through direct amplification of minisatellite DNA regions (DAMD) and inter-simple sequence repeat (ISSR) markers analysis using 12 primers. The results showed genetic similarity of 90.6% after 8 weeks and 100% after 10 and 12 weeks (DAMD) and 100%, 98.2% and 90.3% after 8, 10 and 12 weeks, respectively (ISSR) under all LED treatments, confirming the genetic stability of the hairy roots. Additionally, the study demonstrated how spectral quality influences hairy roots growth and morphology. The high percentage of genetic similarity highlights LEDs as a promising tool for in vitro culture of ELHRCs. These findings represent the first comprehensive report on the combined effects of LED spectral quality on growth, morphological changes and genetic stability in ELHRCs