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    MENGEKANG IMPAK NEGATIF SHARENTING: SATU KAJIAN TENTANG KETERLIBATAN AGENSI KERAJAAN DAN BADAN BUKAN KERAJAAN KETIKA PANDEMIK COVID-19 (Curbing the Negative Impact of Sharenting: A Study on the Involvement of Government Agencies and Non-Governmental Organizations During the Covid-19 Pandemic)

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    Perkataan sharenting pada asasnya ialah gabungan daripada dua perkataan bahasa Inggeris iaitu sharing dan parenting. Istilah sharenting merujuk kepada fenomena perkongsian foto dan video anak-anak serta maklumat pengenalan diri yang lain oleh ibu bapa pada akaun media sosial mereka sendiri. Penggunaan lazim media sosial sebagai platform untuk perkongsian yang kebiasaannya mempunyai perlindungan privasi yang sangat minimum, telah mewujudkan kebimbangan dalam masyarakat. Sepanjang tempoh Perintah Kawalan Pergerakan (PKP) yang dikuatkuasakan kerana penularan wabak COVID-19, penggunaan media sosial sebagai medium penyebaran maklumat dan perkongsian bukanlah sesuatu yang asing. Ia menjadi sebahagian daripada norma baharu kehidupan apabila pertemuan bersemuka menjadi sukar atau mustahil disebabkan oleh beberapa faktor. Ditambah pula dengan kewujudan pelbagai aplikasi yang kebanyakannya dapat diakses secara percuma melalui capaian Internet dan telefon pintar mudah alih. Percambahan perkongsian tentang kehidupan seharian termasuk aktiviti sharenting berlaku secara berleluasa tanpa sekatan. Di sebalik kesan positif daripada perkongsian ini, wujud implikasi negatif kepada fizikal, mental dan spiritual kanak-kanak. Bertunjangkan kepada mengawal impak negatif sharenting terhadap kanak-kanak, artikel ini memfokuskan peruntukan undang-undang sedia ada yang melindungi kanak-kanak di Malaysia selain mengenal pasti peranan agensi kerajaan dan badan bukan kerajaan (NGO) di Malaysia dalam menangani isu sharenting. Kajian ini menggunakan kaedah penyelidikan kualitatif bagi menghuraikan peranan agensi kerajaan dan NGO dalam membendung kesan buruk daripada perbuatan sharenting. Analisis data dibuat melalui kaedah penelitian terhadap beberapa dokumen statut utama seperti Akta Kanak-Kanak 2001; Akta Kesalahan-Kesalahan Seksual terhadap Kanak-kanak 2017; dan Akta Komunikasi dan Multimedia 1998 di samping hasil temu bual yang dijalankan dengan beberapa orang responden untuk menghalusi isu ini dengan lebih mendalam dan praktikal. Artikel ini menyimpulkan bahawa mekanisme kawalan perlulah mengimbangi hak ibu bapa terhadap anak-anak tanpa meminggirkan hak anak-anak. Dalam keadaan konflik antara hak- hak tersebut, kebajikan anak-anak perlulah diberikan keutamaan. Oleh itu, kerjasama daripada pelbagai pihak termasuk agensi kerajaan dan NGO amat diperlukan kerana peranan yang dimainkan oleh setiap pihak adalah berbeza-beza demi mengurangkan impak negatif daripada perbuatan sharenting. Abstract Sharenting is a combination of sharing and parenting. The term ‘sharenting’ refers to the growing phenomenon of parents sharing photos and videos of their children, as well as other identifying information, on their own social media accounts. It is the habitual use of these platforms, which often have minimal privacy protection, causing concern in the community. Throughout the implementation of Movement Control Order (MCO) due to the spread of COVID-19, the use of social media as a medium of dissemination of information and sharing is not uncommon. It became part of the new norm of life when face-to-face encounters become difficult or impossible due to several factors, coupled with the existence of a variety of apps that are mostly accessible for free with the availability of Internet access and smartphones, the proliferation of sharing about everyday life including sharenting activities taking place without restrictions. Despite the positive effects of sharing, there are negative physical, mental and spiritual implications for children. Focusing on controlling the negative impacts of sharenting on children, this study focuses on the provisions of existing laws that protect children in Malaysia and identify the role of government agencies and NGOs in Malaysia in addressing this sharenting issue. Using qualitative research methods, this study describes the role of government and NGOs in curbing the adverse effects of these sharenting acts. Data were analysed using the content analysis method to several statutes such as the Child Act 2001, Sexual Offences against Children Act 2017 and Communications and Multimedia Act 1998 and findings from interviews with several respondents to further refine this issue. This article concludes that control mechanisms must be balanced between parental rights towards children without marginalizing children’s rights. In the event of a conflict between these rights, the welfare of children should be given priority. Therefore, the cooperation of various parties including government agencies and NGOs, is needed to mitigate the negative impact of the sharenting act by acknowledging the different roles played by each party. Keywords: sharenting, laws, government agencies, NGOs, children’s rights

    SHARIAH ISSUES OF OWNERSHIP AND POSSESSION OF ASSET-BASED SUKUK STRUCTURE: A SHARIAH SCHOLARS’ PERSPECTIVE

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    Sukuk serves as an instrument in the global Islamic financial market, which has experienced expansion in recent years. Despite this notable growth, Sukuk encounters Shariah-related concerns pertaining to the possession of underlying assets. This study investigates the Shariah perspective on Sukuk investors without full ownership or possession of the underlying asset under asset-based Sukuk. This study adopted a qualitative method and used primary and secondary data sources. Primary data was gathered from eight participants through semi- structured interviews with Shariah experts in Malaysia and Nigeria. NVivo 10 was used the analyse the data thematically. This study used relevant resources such as respected journals, textbooks, newspapers, and other relevant sources for secondary data. Our findings show that the Sukuk holders must take possession of underlying assets during the duration of the project. Therefore, it is illegal for a person to sell assets that he or she does not own. A complete ownership transfer must occur, allowing Sukuk investors to lease the asset back to the government or issuer. The findings also reveal that the legal system of the country where the Sukuk was issued is one of the factors that restricts investors from receiving the underlying asset of Sukuk, particularly in asset-based Sukuk. The study’s consequences include that the stakeholder’s isuue is Sukuk under Shariah legislation, attracting investors to participate in Shariah-compliant investments. Moreover, it is recommended that investors use underlying assets during Sukuk projects to avoid gharar

    LEGAL FRAMEWORK FOR E-SYARIAH AND I-SYARIAH IN JUDICIAL SERVICE DELIVERY IN MALAYSIA: ITS DEVELOPMENT AND CHALLENGES

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    The electronic technology transformation within the Syariah Court management system in Malaysia has created a new dimension which is geared towards a more efficient, comprehensive, and allinclusive Syariah Court service delivery process. This research aims to analyse the challenges in developing this Syariah Court management system, namely the e-Syariah system implemented at the Federal level and the i-Syariah system which is applicable in Sarawak. An in-depth investigation was conducted on the modules developed in the e-Syariah and i-Syariah systems to obtain inclusive research information on the areas of concerned. A qualitative research method was employed to explore the progressive challenges in developing the e-Syariah and i-Syariah systems, and this was followed by a comparison of the systems applied by the Civil Courts and the contents of the system applied by the Syariah judiciary institutions in Malaysia. The findings revealed several challenges in developing the Syariah Court management system in Malaysia from the perspective of legal provisions, as well as information and communications technology (ICT). This matter has been viewed positively by the Department of Syariah Judiciary Sarawak (JKSS) and the Department of Syariah Judiciary Malaysia (JKSM), leading to the close cooperation with the Sarawak Information System Sdn. Bhd. (SAINS) in developing i-Syariah and e-Syariah to be applied in the Civil Courts. An upgrade of the e-Syariah system was carried out by the JKSM to respond to the challenges of digital technology applications in Malaysia, hence enabling the delivery of Syariah judiciary service that can be implemented successfully, systematically, and dynamically

    A Sugeno ANFIS Model Based on Fuzzy Factor Analysis for IS/IT Project Portfolio Risk Prediction

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    Risk inherence jeopardises Information System (IS) and Information Technology (IT) Project Portfolio Management (PPM) to realise thestrategic objectives. Previous studies have mainly provided Artificial Intelligence (AI) and statistical models to predict the overall riskof IS/IT project portfolio, whereas neuro-fuzzy models were rarely used. This paper proposes a Sugeno Adaptive Neuro-Fuzzy InferenceSystem (ANFIS) model based on Fuzzy Factor Analysis (FFA) named ANFIS-OPR to predict the overall risk of IS/IT project portfolio fromhistorical IS/IT project risk data. The ANFIS-OPR inputs are the relevant factor loadings resulting from the FFA application on the IS/IT projects risks set to cope with the curse of dimensionality. Then, the Sugeno ANFIS model is adopted to give strategic interpretability to the predicted IS/IT project portfolio overall risk by implementing the IS/IT Project Management Office (PMO) expert knowledge, represented by fuzzy rules, on the relationship between IS/IT project portfolio strategic alignment and the IS/IT projects risks. The ANFISOPR outputs are the predicted Overall Portfolio Risk (OPR) and Root Mean Square Error (RMSE). The paper also presents an IS/IT PMO case study that shows the proposed ANFIS-OPR efficacy, which predicted the OPR values closely to the OPR estimates with an accepted RMSE of 0.108. The proposed ANFIS-OPR is a novel intelligent decision-making tool that enables the IS/IT PMO to monitor the OPR, considering its linkage with strategic alignment; thus, contingency plans can be carried out appropriately while ensuring that the IS/IT project portfolio is strategically aligned

    ACADEMIC STRESS AND COPING SELF-EFFICACY OF SENIOR HIGH SCHOOL STUDENTS ATTENDING DISTANCE LEARNING DURING SARS-COV-2 PANDEMIC

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    Purpose – Throughout the high school years, especially for senior high school (SHS) level, academic stress emerges as the prevalentpsychological state among students, particularly due to the simultaneous occurrence of adolescence and the increased intensityof academic obligations and responsibilities that must be fulfilled during this stage. As they approach college, they face the addedpressure of making important career-related choices, which further intensifies the challenges they encounter during this phase. Withclasses transitioning to online platforms as an alternative measure for schools during the SARS-CoV-2 outbreak in the Philippines, presented numerous challenges and difficulties, it is crucial to examine the academic stress and coping self-efficacy among SHS students during this transition period. Additionally, this study aimed to investigate the predictors of academic stress and coping self-efficacy utilizing the sociodemographic profile of the participants. Methodology – A descriptive research design was employed in the study. A total of 446 SHS students from Grade 11 to Grade 12 in one of the academic institutions in Quezon City were purposively selected to participate by answering two self-administered online measures on academic stress (Educational Stress Scale for Adolescents) and coping self-efficacy (Coping Self-Efficacy Scale). The collected data analyzed using SPSS v25. Findings – Results revealed that self-expectation (M = 3.65) and workload (M = 3.45) are the primary sources of academic stress, andSHS students are more confident utilizing problem-solving (M = 6.17) to cope with academic stress. Further, being female (P= 0.01), level (P = 0.08), and belonging to the HUMSS (Humanities and Social Sciences) strand (P = .08) increase stress scores. A significant negative correlation of -0.26 (95% CI:-0.35, -0.17) between stress and coping self-efficacy was also found, which suggests that as academic stress increases, coping self-efficacy decreases. Further, being a female, SHS2, and in the HUMSS strandtends to increase academic stress, while being a female who is unemployed and/or a mother whose working at home scores relatively low with coping self-efficacy. Significance – These findings have educational implications. It highlights the factors to be considered by offering guidance to counselors and educators in developing intervention programs, focusing on psychological well-being and skill enhancement that would help mitigate the adverse outcomes of this period of disruption

    THE INVESTIGATION OF BEST PRACTICES ON SYMBOLIC MATHEMATICAL COMMUNICATION: A COMPARATIVE STUDY IN JAPAN, LAO PDR, AND THAILAND

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    Purpose – This comparative study sought to identify best practices concerning symbolic mathematical communication between primary school teachers and students in Japanese, Laotian, and Thai classrooms. Method – The target groups were 18 teachers and 671 students in Grade 1 to Grade 6 mathematics classrooms in Japan, Lao PDR, and Thailand. A total of 18 classrooms were inspected, one from each grade; thus, the unit of analysis was a classroom. Research instruments included a video recorder, a camera, and field notes. The data was gathered by videotaping, photographing, and taking notes. A descriptive analytics method was used to examine the data, following Pirie\u27s mathematical communication framework (Pirie, 1998). Findings – Based on cultural norms and educational approaches in each country, the country-specific practices of symbolic communication were found to differ significantly among the mathematics teachers from the three countries. Owing to the education system in Japan placing a strong emphasis on discipline and respect, their teachers were found to focus on students’ symbolic explanations, particularly allowing students to elaborate on the meaning of complex mathematical ideas and concepts using symbolic communication. Laotian teachers tended to explain the answers using symbolic mathematical communication. This is because the country-specific practices in the Laotian local context concerning mathematical concepts are contextualized to relate to students’ daily lives and experiences, making abstract symbols more meaningful. Finally, Thai teachers were found to focus on the students’ answers rather than the learning process or operations. This suggests that Thai teachers often focus on memorising and repeating of mathematical procedures and formulas. Significance – The study findings offer a substantial understanding of the role of culture in education by investigating symbolic communication in mathematics classrooms in Japan, Laos, and Thailand. This implies the potential to improve teaching practices,enhance student learning experiences, and promote cultural sensitivity and inclusion in educational settings

    THE CO-INTEGRATION AND CAUSALITY EFFECT BETWEEN GLOBAL COVID-19 PANDEMIC AND THE STOCK MARKET RETURN IN MALAYSIA: AN EXPLORATORY SEQUENTIAL MIXED METHODS APPROACH

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    The COVID-19 pandemic is one of the most unparalleled disasters the world has ever seen. Previously, the global community hasfaced the Middle East Respiratory Syndrome (MERS), Ebola Virus Disease (EVD), and Severe Acute Respiratory (SARS). However,the tremendous rate of infection created by the global COVID-19 pandemic is unmatchable with its rapid spread all over the world. Therefore, it is considered as a Black Swan event as created previously by the 2008 financial crisis, SARS, and 9/11 terrorist attack. All these events have triggered panic selling that affected the confidence of investors and businesses. Subsequently, stock market performance has affected the choice of investment decisions that translated into stock return. Therefore, this paper was undertaken to investigate the co-integration and causality relationship among global COVID-19 daily infected cases, COVID-19 recoveries rate, COVID-19 death rate, investor sentiment, government policy, foreign exchange rate, Malaysia gold price, and crude oil price towards the KLCI stock market return. This study employed an exploratory sequential mixed methods approach along with Johansen and Julius Co-Integration and Granger Causality in explaining the Malaysia stock market return. The empirical analysis concluded that COVID-19 daily cases, COVID-19 recoveries rate, government policy and foreign exchange have had a long-term effect in explaining the Malaysia stock return. On the other hand, all the study variables, except for government policy indicated a short-term effect on the Malaysia stock return. This study will contribute significantly to the body of finance literature on the impact of a disease outbreak, with highlights on the considerations of investors on the global COVID-19 pandemic in illuminating the variation of Malaysia stock market returns.

    TAX ENFORCEMENT STRATEGY: THE ANTIDOTE TO NON-TAX COMPLIANCE IN NORTH-WEST NIGERIA

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    Voluntary SME tax compliance has been of great interest to governments all over the world, given their unimpressive contribution to total tax revenue. This is even more so in Nigeria where the culture of tax compliance among SMEs can be described as poor, requiring innovative enforcement strategies. This study examined the extent to which tax enforcement strategies served as antidote to non-tax compliance in the North-West Nigeria. The study collected quantitative data from 345 randomly and purposively selected SMEs owners duly registered in North-west, Nigeria. The data was subjected to both descriptive and inferential analysis through techniques of central tendency and multiple regressions. Results revealed that three tax enforcement strategies: Use of tax clearance certificate (β=0.024 < 0.003), grant of tax amnesty (β=0.025< 0.020), and imposition of tax penalty (β = 0.013 < 0.014) have significant positive influence on degree of tax compliance among SMEs in the North-West Nigeria. Given the significant statistical evidence, this research inferred and concluded that deployment of both punitive (tax penalty) and persuasive measures (tax clearance certificate and tax amnesty) serve as antidote to non-tax compliance among the SMEs in the North-West, Nigeria. The study shows that tax compliance across informal sectors can be enhanced beyond the use of legal means. In essence, governments have the leverage of achieving increase in tax revenue in the informal sector through multiple strategies of motivation and punishment as implicitly emphasized in the theory of tax morale and deterrence theory

    ANALYSIS OF THE EFFECT OF COMPENSATION, WORK PERIOD ON EMPLOYEE MOTIVATION AT HR DIVISION PT TIMAH TBK

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    This abstract presents a significant study focusing on employee motivation and its impact on the HR Division of PT TIMAH Tbk. The emphasis on the importance of quality human resources as prime movers for company success is commendable. The research\u27s quantitative data analysis using regression and hypothesis testing with SPSS ensures robust findings. Excited to see the presentation as it will shed light on how compensation factors and work period influence employee motivation, with the potential to positively impact the progress and productivity of the company. The study\u27s practical implications, urging companies to consider compensation and work period when calculating employee rewards, will undoubtedly contribute to enhancing employee motivation and overall organizational performance. This research is a valuable addition to a conference program

    RESOURCES SUPPORTING INCORPOREAL ASSETS IN CONTINUOUSLY TRADED PHILIPPINE UNIVERSAL BANKS

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    The Strengthening Program for Rural Banks (SPRB) in the Philippines has allowed universal banks to purchase rural banks, and this policy highlights the possible advantages of expanding business combinations for intangible assets. Considering the SPRB, this paper examines the intangible motivation behind banks\u27 actions to purchase capital-deficient financial institutions. This study aims to address sources of intangible assets for Philippine banks as Tobin\u27s q measures. Using Tobin\u27s q as a measure of intangible value allows for identifying contributing factors that determine it based on financial data. The study subjects are actively traded Philippine Universal Banks between 2009 and 2018. The influence of variables in the study on intangible asset value, as Tobin’s q measures, was determined using an Ordinary Least Squares model. Operational factors significantly influencing intangible value are investments in subsidiaries and associates, the return on assets, and bank deposits. Activities intended to reach target customers, such as those captured by marketing and advertising expenditures, positively influence intangible value. These findings imply that merely purchasing more assets does not improve the value of intangible resources. Instead, asset productivity, funds to make more loans, and informing the public of bank activities benefit intangible asset values. The implications of these findings offer insight into the sources of intangible assets that investors value

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