USM Journal Management System (Univ. Sains Malaysia)
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Earthquake Risk in Bangladesh: Lesson Learned from Turkiye-Morocco Earthquake
Turkey, Morocco, and Bangladesh are all located in active seismic zones of the Earth’s surface. Recent studies have predicted catastrophic earthquakes in Bangladesh in the near future. Since disasters can act as catalysts for learning by exposing the shortcomings and vulnerabilities of communities or governments, it is believed that Bangladesh has much to learn from the 2023 mega-disasters in Turkey and Morocco. Therefore, this study aims to understand the causes of the catastrophic earthquakes in Turkey and Morocco. The main objective is to analyze the strengths and weaknesses of the disaster management stages during the 2023 earthquakes in Turkey and Morocco, and to compare these with the situation in Bangladesh to better understand potential earthquake risks there. Moreover, the study seeks to develop a framework for Disaster Learning. It follows a qualitative research methodology, with most of the necessary data gathered from existing literature and Key Informant Interviews. The findings suggest that infrastructural vulnerabilities and noncompliance with land use regulations were significant causes of the catastrophic damage in Turkey and Morocco, which are also relevant to the earthquake risks in Bangladesh. Key strengths identified in Turkey include the availability of open spaces for emergency services, wide roads, modern equipment, skilled manpower, military-civilian coordination, and a robust humanitarian response—all areas where Bangladesh has significant deficiencies. Lessons from this study reveal that climatic conditions and debris management could pose major challenges for Bangladesh in the event of a significant earthquake
Multidimensional Poverty Index Among B40 in Kuala Krai, Kelantan
Poverty is a phenomenon faced by an individual or a family without their own will. The poor can be identified through poverty measurement as a first step. The objective of this study is to identify the indicators that define the multidimensional poverty of the B40 group in Kuala Krai and examine the needs of the population in helping them to eradicate poverty. Poverty measurement is divided into two types: unidimensional poverty measurement, which shows individual poverty in terms of income only, and multidimensional poverty measurement, which is related to poverty in the holistic aspect of humanity. Usually, multidimensional poverty is experienced by B40 households. B40 households are low-income households, and a total of 2.7 million households still belong to the B40 group. This study was conducted on 153 households in Kampung Lubuk Simpul, Kuala Krai, by using questionnaires, indirect interviews, and observations. Quantitative methods such as factor analysis, the crosstab method, and frequency. The results of the study found that, in addition to economic factors, social and spatial factors are also the cause of B40 poverty. Therefore, in a situation where Malaysia is developing in line with other countries, the B40 household should not be marginalized to enjoy the opportunities resulting from the country\u27s prosperity. To eradicate poverty, all parties need to look at poverty from a multi-dimensional perspective to identify the poor B40 group. Therefore, this study uses multidimensional poverty measurement because it can find out the indicators that cause the population to experience multidimensional poverty. The results of this study are not only to identify indicators that define multidimensional poverty among the population but also to study the needs of the population to eradicate multidimensional poverty. Therefore, this study can help the authorities improve the existing implementation methods to achieve the goals of work and the SDG to achieve zero povert
The Impact of Population Growth on Open Area in the Coastal Area of Makassar City
Makassar City, as the capital of South Sulawesi Province, has advantages over other cities. Its status as an educational center in eastern Indonesia attracts people seeking education and employment. As a coastal area, Makassar City provides various eco-services with environmental, economic, and social value, which is a primary factor driving urbanization. The movement of people from villages to cities encourages rapid population growth and development, resulting in the conversion of open areas into built-up areas. Changes in land use and land cover are driven by human activities to meet various needs, such as housing, industry, and infrastructure. Monitoring land use changes can be achieved through satellite imagery, and this study utilizes data from 1997, 2002, and 2017. The aim of this study is to analyze changes in land use, particularly the transformation of open areas into built-up areas. The analysis technique employed is spatial analysis. Landsat data, including satellite imagery from L5_TM for 1997, L7_ETM for 2002, and L8_OLI for 2017, serve as primary data for classifying open areas and built-up areas. The results of the analysis indicate that the built-up area increased by 3.23% from 1997 to 2002, and by 10.94% from 2002 to 2017. Conversely, open areas experienced a decrease of 14.17% from 1997 to 2017. This change highlights the growing built-up area and its impact on the reduction of open areas. The data on these changes will provide valuable input for the government and the community as a basis for decision-making regarding environmental management and planning in the future
Development of an Urban Growth Model Using Geographical Information System in Malaysia: A Review
Urbanization is one of the major problems faced by various countries over time. The process by which rural regions transform into cities and people move from rural to urban areas is known as urbanization. Urban land use development is influenced by a variety of factors, including physical, socioeconomic, and environmental issues. While urbanization benefits many stakeholders by enhancing social, economic, and infrastructure aspects, it also poses risks to people\u27s safety and harms the physical, social, and cultural landscape as more buildings are constructed. Consequently, spatial models for urban growth are often used in planning to develop strategies for controlling land use actions, such as GIS, GIS-based remote sensing, CA-Markov, AHP, and MCE. GIS and CA-Markov are among the models widely employed by researchers to simulate land use change. Malaysia also tends to utilize urban growth models as part of its efforts to plan for sustainable cities in the future. Therefore, this study was conducted to assess and review the use of GIS in developing an urban growth model in the Malaysian context. The results indicate that GIS and other models or techniques can serve as a strategic framework for urban development policy
Factors Affecting The Choice of Core Earnings Management Tool
Prior studies document that managers manipulate core earnings through different methods to favourably influence the perception of stakeholders towards the operating performance of the firm. However, it is of interest to examine which core earnings manipulation method is preferred by firms because each method needs a different set of opportunities and incentives. The current study explores the methods of core earnings manipulation, namely expense misclassification and revenue misclassification in terms of opportunities and incentives. Results show that the choice of method largely depends on the size and age of the firm. In particular, results exhibit that large and old firms prefer revenue misclassification over expense misclassification for managing core earnings. This effect is found to be more pronounced among large older firms. Our subsequent tests suggest that Big Four auditors (Deloitte, Ernst & Young, KPMG, and PricewaterhouseCoopers) have a constraining effect on expense misclassification, however, they are unable to mitigate the corporate misfeasance of revenue misclassification, implying the partial effectiveness of Big Four auditors in curbing classification shifting. These results are robust to the alternative measurement of misclassification practices and endogeneity issues. The findings have important implications for auditors, analysts, and accounting standard-setters
The Influence of External Audit Quality on Discretionary Accruals and Real Earnings Management Practices: An Analysis of Malaysian Firms
This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia’s main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The findings of this study confirmed a significant negative association between audit reputation, audit quality, audit opinions, and EM of listed firms in Malaysia. Audit fees and audit tenure were found to be not significant in relation to EM. The study included five control variables in the analysis, and only economic value added (EVA) was found to be significant. The findings suggest that a number of audit quality factors are indicative of EM among listed firms. The authors extend, as well as contribute to, the growing literature on the EAQ, and therefore, wider corporate governance literature. Thus, it provides originality by presenting empirical evidence and outcomes to fully understand how discretionary accrual and real EM affect EAQ in the Malaysian context. Therefore, stakeholders should place higher concern on the selection of an external auditor, and investors should take into account the external audit factors when making investment decisions. Measuring the effectiveness of EAQ allows decision-makers to evaluate how effective employed governance measures are in improving shareholders’ perceptions of financial information quality and mitigating EM practices
Design Project Classroom: Fostering Industry-Ready Industrial Designers through Academic-Industry Collaboration
As the demands of the job market continue to evolve, it becomes imperative for educational institutions to equip students with the necessary skills and competencies to thrive in their respective industries. This article explores the implementation of a design project classroom as an innovative approach to preparing students for the job market, specifically in industrial design. The research employs the method of participant observation combined with interviews to gain valuable insights from industry professionals and student participants. Collaboration with industries is integral to this research, where it enables students to engage directly with real-world design challenges and obtain expert guidance. By leveraging the expertise and resources of these partnerships, this project aims to bridge the gap between academic knowledge and industry expectations. The results of this study showcase several key elements that students need to master before graduating, identified through feedback from both students and mentoring companies. The findings underscore the significance of hands-on experience, interdisciplinary collaboration, and industry engagement in preparing students for successful careers as industrial designers. The positive feedback received from both students and industry partners affirms the effectiveness of this approach in grooming students and enhancing their readiness for the job market. This article contributes to the literature on design education, and the insights provided serve as a foundation for educators and institutions seeking to enhance their design programmes, ensuring that students are adequately equipped with the skills, knowledge, and practical experience to enter the job market
Engaging Seniors with Dementia through Music and Movement
Music and movement activities are widely recognised for enhancing the well-being of patients with dementia, yet specifics regarding session content are often lacking in discussions. This paper investigates the effectiveness and suitability of content within music and movement sessions through action research employing two cycles of planning, acting, developing, and reflecting. Session content includes planning, strategies, physical movements, and music selections. A series of eight 45-minute sessions were conducted for a group of 10 to 15 dementia patients at the Alzheimer’s Disease Foundation Malaysia in Petaling Jaya. This action research gathered qualitative data through participatory observations, reflective diaries, and video recordings. Findings indicate that patient engagement levels varied based on familiarity with music selections; many patients embraced children’s songs regardless of age and learned new compositions. Movement options were constrained to sitting due to the patient physical condition. Lesson plan outlines evolved over sessions, offering insights and recommendations for future music and movement practitioners
Climate change (Mal)adaptation in the Bangladesh Sundarbans – a Systematic Review
Bangladesh is among the countries most vulnerable to climate change. This vulnerability stems not only from its exposure to climate change and intensified extreme weather events but also from the way adaptation policies and projects have been designed using a technocratic, top-down approach. As a result, much of the adaptation has led to negative consequences for certain groups—often the most vulnerable—who depend directly on nature for their livelihoods. This outcome, known as maladaptation, has been particularly pronounced. This paper conducts a systematic review of peer-reviewed literature since 2014, the year when maladaptation first gained significant attention in the IPCC’s fifth report. The goal is to assess the current state of research on climate change adaptation in Southwestern coastal Bangladesh, particularly around the Sundarbans, the largest contiguous mangrove forest in the world. The review aims to identify research gaps and discuss key lessons learned. Keywords used in the review include \u27maladaptation\u27, \u27barriers to adaptation\u27, \u27ecosystem-based adaptation\u27, and \u27gender\u27, as these concepts are all interrelated to some degree. The review highlights significant research gaps across all topics, as well as a geographical imbalance in the distribution of studies within the region. Given the prevalence of maladaptation in Bangladesh, it is crucial that more research focuses on this issue to gather insights and reduce the risk of maladaptation in future climate change adaptation projects in the country