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How Tax Officials View the Future of Carbon Tax in Malaysia?
No full textClimate change and natural disasters have become a worldwide issue, threatening the environment, the economy, and human health. The Sixth Intergovernmental Panel on Climate Change (IPCC) report indicates that human activities, such as burning fossil fuels and deforestation, are major sources of carbon emissions. The accumulation of carbon gases in the atmosphere forms a layer that traps heat, leading to global warming and increased frequency of natural disasters. Malaysia has made appropriate efforts to reduce carbon emissions, concentrating mainly on tax incentives and environmental programs rather than implementing a tax mechanism. Policymakers globally are progressively embracing tax-based strategies to reduce carbon emissions. Malaysia is likely to introduce a carbon tax in the near future, adding a new dimension to its environmental strategy. This study seeks to assess the perception of the tax authority, specifically the officers of the Inland Revenue Board of Malaysia (IRBM), regarding the necessity of implementing a carbon tax in Malaysia. This study employs open-ended survey questions to gather in-depth qualitative data from officers within the IRBM, allowing for a more nuanced understanding of their perspectives and insights. This study has successfully uncovered and detailed the tax authority’s perceptions regarding the implementation of a carbon tax, providing valuable insights into their views, concerns, and the potential challenges and opportunities associated with such a policy. The study's implications are thoroughly examined and emphasized, shedding light on the broader impact and significance of the finding
Mediating Role of School Climate and Job Satisfaction in Total Quality Management and School Performance
Get PDFPurpose – Due to the dynamic nature of schools, the Department of Education currently faces significant issues including low teaching quality, teacher shortages, absenteeism, poor school climate, lack of well-trained and motivated instructors, and instability. Total Quality Management (TQM) is often linked to the school environment, teacher satisfaction, and performance, playing a crucial role in improving the quality of education. This paper aims to identify how teacher job satisfaction and school climate influence the relationship between TQM and school performance Methodology – A total of 346 teachers from Pakistan’s high performance schools and low-performance schools, with diverse positions and wage scales, were chosen as participants in this study using stratified random sampling. Data was collected quantitatively using a survey inquiry and SPSS version 24 was utilized to analyze the data and answers the study questions. The mediation procedure was evaluated using the Sobel test. Findings – Findings showed that the TQM variable has the highest mean value (mean=4.87) compared to the other variables tested, namely job satisfaction, school performance and school climate. According to the study’s findings, TQM, job satisfaction, and school climate all have a favourable and significant direct influence on school performance. Additionally, school climate and job satisfaction variables were found to be partial mediators linking TQM and school performance. Significance – This study significantly enhances school quality management through a positive environment and capable human resources. The findings are also anticipated to encourage the Pakistan government to establish organizational management and educational leadership training courses to emphasise the significance of TQM and its most efficient use in the education secto
Technology Integration in Education: Bridging the Digital Skills Gap
No full textThe integration of technology in accounting education is crucial for preparing students to meet the demands of the modern workforce. This paper explores the significance of incorporating technological tools and platforms in accounting curricula, emphasizing the need for faculty readiness and student preparedness. Faculty readiness involves not only the acquisition of technical skills but also the ability to effectively integrate these tools into teaching methodologies. Student preparedness, on the other hand, focuses on equipping learners with the necessary competencies to leverage technology in their future careers. Despite the clear benefits, challenges such as resistance to change, limited resources, and the need for continuous professional development pose significant barriers to successful technology integration. Addressing these challenges requires a collaborative effort from educational institutions, faculty, and students to create a conducive learning environment that embraces technological advancements. Research on how this integration can improve students’ learning experience, particularly in accounting education is limited. Therefore, this study aims to gain insight into faculty and students’ perspectives on technology integration as well as its challenge
Exploring Digitalization Benefits in Auditing: A Case of Malaysian Financial Institution
No full textDigitalization has revolutionized the auditing function across various industries, including the global financial sector, which is experiencing rapid transformation due to innovations in big data, artificial intelligence (AI), blockchain, and other emerging technologies. These advancements provide unprecedented opportunities for internal auditing, enabling more efficient, comprehensive, and agile audit processes. This paper explores the multifaceted benefits of digitalization specifically within the context of internal auditing in the Malaysian financial sector. Adopting a qualitative case study design, this study employs semi-structured interviews with internal auditors who possess practical experience in integrating digital technologies into the auditing functions of financial institutions. The data collected was transcribed verbatim and subjected to thematic analysis, revealing several key benefits. These include enhanced data analytics capabilities, improved risk assessment and fraud detection mechanisms, and the facilitation of real-time collaboration. The findings demonstrate that the adoption of digital technologies not only streamlines audit processes but also lead to improved audit quality and productivity. The study concludes by identifying potential avenues for further exploration regarding the future of digital auditing in financial institutions, highlighting both opportunities and challenges for the continued evolution of the fiel
The Effect of Project-Based Learning and Project-Based Flipped Classroom on Critical Thinking and Creativity for Business English Course at Higher Vocational Colleges
Get PDFPurpose – With the evolving demands of the global and Chinese economies, cultivating critical thinking and creativity has become imperative for social and economic development. However, contemporary educational practices have not kept pace with this
essential need. This study examines the effects of project-based learning and project-based flipped classrooms on critical thinking and creativity in higher vocational colleges. Moreover, this research delves into the disparity and comparative analysis between the two
approaches.
Methodology – A between-group quasi-experimental study was designed. Data were collected from 120 respondents from one higher vocational college in Shanxi District using cluster sampling. The Ennis-Weir Critical Thinking test and District creativity test were
used to collect data for further analysis. Data were analysed using analysis of covariance (ANCOVA) and paired-sample t-test. Pairedsample t-tests are employed to test the effects of two teaching methods, while ANCOVA is used to compare the discrepancy between the two methods. With the combination of paired sample t-test and ANCOVA, the more effective teaching method can be determined.
Findings – The results indicated that project-based learning and flipped classrooms significantly affected critical thinking and creativity. Besides, the project-based flipped classrooms had a larger effect on critical thinking and creativity, proving to be a more effective teaching approach to transform the present curriculum pedagogy.
Significance – This study theoretically integrates class activities into higher-order thinking skills and guides teachers and educators to
cultivate talents in higher vocational education
The Impact and Heterogeneity of Digital Inclusive Finance Development on Poverty Alleviation - Based on County-Level Panel Data in Jing-Jin-Ji Region
Get PDFBased on county-level panel data from 2014 to 2017 in Jing-Jin-Ji region, employing SDEM model to analyze the impact and heterogeneity of digital inclusive finance on poverty alleviation. The results show that, first, digital inclusive finance exerts significant poverty alleviation effect, and this effect focuses on local region, having no apparent spillover effects on neighborhood counties. Second, the poverty alleviation effects of digital inclusive finance are heterogeneous, the effects of index of Coverage and Usage, and basic, upgraded and supported digital finance service are different in Jing-Jin-Ji, Hebei and Poverty Area Samples. Third, digital inclusive finance exerts bigger poverty alleviation effect on the less developed region and poverty region, showing the effect of Corner Overtaking
An Empirical Analysis of the Correlation of Agricultural Sectors in the Chinese Stock Market Based on the DCC-GARCH Model
Get PDFThe paper selects the daily trading data of three stocks in the agricultural sector of the Chinese stock market from 1st September 2015 to 31st August 2021. It uses the DCC-GARCH model to study the correlation between these stocks to examine the volatility and conductivity of their risks. The results show that the correlation between the Shanghai Composite Index and stocks of agriculture of China exhibits time-varying characteristics and dynamic. The fluctuations in correlation are large. This study fills the blank of comparative study on risk volatility and correlation between different stocks in the same stock market by using DCC-GARCH mode
Factors Affecting Behavioral Intention Towards E-Wallet–A Case Study Among Foundation Students
Get PDFE-Wallet is an electronic financial transaction made online via mobile devices. The development of technologies has promoted the higher usage of this method among users around the world. This study aims to investigate the factors affecting behavioral intention among Foundation Studies students towards the usage of E-Wallet. There are 150 students involved in this study. Descriptive statistics were adopted to achieve the research objective. The finding shows that 87% of the respondents preferred to used e-wallets in their daily life activities and majority of them are female students. Students from urban area are more familiar with the E-Wallet and promotion of the benefits of E-Wallet should be conducted in the rural are
Linking Corporate Trust, Corporate Image, and Customer Loyalty: The Mediating Role of Perceived Deception
Get PDFDeceptive advertisement is a primary factor affecting customer loyalty because when people do not receive what they expect from badvertisements, they tend to avoid using those brands. Although past researches have addressed the perceived deception in advertisements and its impact on customer loyalty, there is a lack of studies focusing on the mediating role of corporate trust, corporate image, and perceived deception in relation to customer loyalty. Household consumers were chosen as the target population due to their exposure to advertisements. A sample of 250 individuals participated in this study. Smart PLS was used for data analysis. This study confirms that perceived deception, corporate trust and corporate image play a significant mediating role in establishing customer loyalty. The findings of this study can assist marketers in developing new designs and strategies that do not mislead customers. It will also help marketers to identify the factors that should be considered when designing advertisement